HomeMy WebLinkAboutO-1843ORDINAN('F, NO. 1843
AN till DINAWE TO LEN"YA LO('AL EXCJSE TAX AND REQ11 IRE
BUSINESS LICENSES FORTtIESALE OF (_'ONSUNIABLE VAPOR
PRODUC"I's; 17N -111E CORPOMTE MITTS AND POLIC" EAMISDIC71ON'
OF THE IT CIF KNIRHOPE
NN"HEREAS, IRKSUant W'fitlC I L (lapwr 5 I.Article 2 ofthe Gidc ol',\lahama. 1975.
munidpahhcs arne granted the authority to Acone and tax busincocs CjCTnViqg NAW11
their.jurisdictiow and
NVHEREAS, the City (ifFairbopc desires to establish an excise tax (in consumable
vapor product wholesalers and roorilcrs. and as gross-rcccipts-hascd bLisiness license
rCCUUMUC111 t6r Wolesalers and retiflcrs of consumable vapor noucts, inaccordance
avith currew -;tale law-,
NONN", 'I'll FREFORE, BE IT ORDAINED B17 -THE ('111- ('01 NC`JL Of''I t1F
C'ITY OFFAIRIJOPE, ALABAJN,IA AS FOLLOWS:
miss# Menjonfrifffs M,
The followm�;. terms. as used in Illis arlic1c, shall have than wSpectix-C 111canings wi
follmN �:
a. "City' shall nican ilic City of FAbope. an Alabama municipal corporation.
h "Person" s3todl include every indhidual, parin(:T'Slup, hmilcd liability company,
allisOcialion, limited liability parincrship, or other fbrmof organization cnuagccl in an�
Liar -profit or not -for -profit activity,
v -0wisumable Vapor Product" shall mcan and have thu Name meaning as the teases
is defincki in Section 40-2.1 - 1 ('cede ot'Alabarna 1975
d, -Vapor Product- shall nican and ha% e the same nwaning as the term is dchned in
Act% 4&231. Code of Ahdanut
u. "Miolesaler" shod! minin any rwrson or Mrsincs, Cfltrt)'WhO SCILS C011SUT-nah1C %-.JpOr
Imiulucts to retailers alld not tar clad -users.
K Abetailer" shall mean aiiy persoti or husiness entity who sells Consumable vapor
jwfuos to MIAMI consunicrs or tO the sand-LISCt-, whether frona a storefront or
onhnc. and reganiless of hwhin.
g, "Gross Receipts- AM inton the total rc° enue received froni the sale of
consurruible vapor pnAu0s Ami all sources and het6rc dOIL)Clions.
h. "NINNUter QW Witall mcan one thousandth cif as litrer, which is typically the unit
of nwa= LMMI ha thew(dunie Momsunmble %upor products sold or HuHnned.
j, "Business license- shall mean an anmul license issuod by the City for flee privilege
(if doing any hAnd of husmc". wada profession. orany other acti\jty in the ('ity
SEkTION 2. EwisvTaN Imposed.
livery person Hui sells consurnable vapor pniducts. whether as a retaikr, Mwilusaler.
w WIL shall pay an excise wx to the (it, which is hcrcbfixed sand cstablished as
Hkovs:
Ordinance No. 11 S143
Page -2-
• Four cents (.SO,04) per milliliter (mL) of consumable vapor products sold or
dellvcrcd by thern within the corporate limits of the City: and
Two cents (SO.02) per milliliter (mlJ Of COnSUInablC vapor products sold or
delivered by than outsidc the corporate limits but within the City's police
jurisdiction.
The excise tax established in Section 2 of` this Ordinance shall only be charized one
tli-nc on cach unit of as COTISUrnable vapor product, thus. if a Wholesaler or Retailer
purchases consumable -,!apior products from as NN"holesale-r Min has already paid the
City the excise tax as outlined in Section 2 abo%,c, no additional excise tax on the re -
Sale of such consumable vapor products shall be owed. However.. to quallf�y for this
e,Nerriptlori, such person must submit a sworn written statement to the RCVCnLIC
Director or their designee by the 20th of caeb month. detailing:
1 0
All purchases of consumable vapor products made by such person in the
preceding calendar month (NNIolesaler's name, address, (late (if' purchase,
description of products, quantity of products). and
Proof of the payment of the excise tax for tyre. COnSLITIMI)IC Vapor products by
the Nklolesaler to the Citv.
SECTION 4. Monthly Statement of Sales Required.
Each WhokSalcr or Retailer of consurnable vapor products shall submit a sworn
Written statement to City or its designee by the 20th day (if each nionth, providing:
1. The quantity in milliliters (ml,) of all consurnablc vapor products sold or
delivered by them Within the COT-POratC 111111tS OfthC Cite; sand
The quantity in milliliters (niL) of all consumable vapor products solc or
delivered by the. outside the corporate limits but within the police J unisdiction
of the City-,
HTIff Manfliffram
Each person desiring to engagc in the wholcsalc or retail salc of consumable vapor
zn
products in the City an&or in its police jurisdiction must first obtain as business liccnsc
frown the City under the applicable category:
lZetailcrs of consumable vapor products must be ljccnscd under NAICS
459991: Tobacco, Elecironic ('Wareac, and other Smoking Supplies Rctailcr
with license fcc calculated based on Schedule C of('.'haptcr 8, Scction 8-23),
Code (if Fa1rhopc, Alabarna,
Wholesalers of COTISUInahIC vapor products must be licensed under NAICS
424940: 'Tobacco Product and F.lectronic Cigarette Merchant \X-Iolesaler with
license fee calculated based on Schedule E of Chapter 8, Section 8-23., Code
offairhope. Alaharna.
I'lle license must he renewed Linnually Lind remains subj1cct to all provisions of the
City's general bUSiIICSS licensing ordinance.
I
(Mmue No HY
Page -3.
SHAIDN I Out -of -City or Retailers.
\N-lit sIcs'alcrS or, [iadadas "ithout a physicul husincss location in the Ciiyor in Aspowtice
jurisdiulki x0n) sell or deliver conswimble �!apor products within tile Police
jLffiSdICIi0n 01' 0,117]10rate limits of the Cit% inust first obtitin IV N(lUired Fan-hopc
hLISHICII hkc%i-�c and must fall) o,mpl� ,ti kh A Alke and W TC[11611,111CC FeqUirerncnts
ofthe (AwIc of Farr&Te. khbamm
SIXTUION I IAAWre to File or Submitting False Staterruents.
Any rwryin % Als to Hie the reqwred niondilly statenicni. suhnnis thise inthrniathin.
ter` u ho lids to % ohkdn as bumness Hose AM Ahng or disMaing consunnildc
oqwr jusiducts, shall he sWqml U) ii line o[S500 per oftcnsc. F.ach day the PCTMyn is in
6AAm JA ctmsthum-a sepanne iWerise, In additiom such person shal I be sub�jccl
to their rumness kore being ro ok-cd Ofthcv havc one) or mo issued uAl ;dl tines,
pcnaltic�,. and nito-esi fl,ivc ficun paid,
.UV tip` IC Paynwnt Ckadl[invs and Penakics.
The cwisc ta\ imposed by this onlinrince is due on ific Ist doy of-cach month and mutt
fie oriel w latcr than the 20th day eat he: same month. Failure to, file and/or pzy on "rile
shall he conAdered it condwiny, (tifensc, ond each day shall cowtitute as wpillalc
Akrise. A 1knalty of lReen ( 15) pewerr, shA he atied to any delinquent tax p.iynicnt
and interem shall he charged a, andelinquent tax pay-nient C0111r)Uted at the sanic ratc
as provided h) Section 40- 1 -44Codc of'Alabama JQ75,
SECCION th Duty to permit inspection and produce records.
Upon denland. it Shall he the duty cif call persons sulling m distribulirrg constollable
%apor Inisducts in the uorNmuc hmits or pol ice jiarn�d icti on ofte (My to:
i,o Pennit the designce of - the Chy to enter and to itupw all porticurs of Own
place or plae:C,, n!' businc'ss for the PUq)0SCN Of CINIbling NLid HILIniCiPal
dedprice to gain such information as, may 1w necessary or ccnivenieni for
determining tht proper license clnsificatron, detennining the corn-QkI
amount of' the excise tax, and or tIcto-mining their coinfdrance %% A (11);
01'dinaTICCS, cMICS. Wh� rt:gOiOiOns'
(h) FLIrnish inforniatwn, dUnng rmwonkle husnatess houry at the pewn's jwc
or places (if budness. all hooks of iwuxuit, mvoices, papers, reports and
memoranda wMANng emdes shmOng amtoant of'purchases. saics, reccipt.",
invenior3- zuri oflicr nifin-mation front w1hch the correct license Wx
CI,ISSIIICa11011 Of SUCII I'CrSun ma�' be a:sccrtaincd and the correct MiloUnt Of'
ex6se wx hi uttich ihc� arc SUhjCCt uld; hC klOCIIIIIIICCI, iflClUdill�,' CXhibi(i0l]
(if hank do poi hooks. bank staknicrus. oTiv% of sales tax returns Io the
State eat ;Xlahani�i, copws of Alaharna the onic tax rdUrnand fed rill nice nic
tax returns. ITCANal tO PTOVide dwse documens 4 is Aolatkvrt of Nus
ordinauce,
SECTION 10. Penaldes for %lolations.
\Jrjy, person violating in, of the pro\isions ofthis artich: shall, uron convichon, he
Inunshed by a tine not us exwed S55W) tor each offense". or b� imprisonment 16r at
P010d, not excccding Ax nhinths. m & both such fired ind iniprisonmerit, pun,,umn to
the so:tion Code of Ific Cil� of FIrInTe, Akkwiai irvith each da,�,, consOlming as
separate offense.
( )rdinancc No,
P,q-?-
SECTION 11. No I nipact (in General Business I icense Ordinance.
This ordinmice doQ",� not repeal ally palrt (If' tile city"s emsfing, Business License
Or,lmwoicc. aw,,, v-�%Ihhshcd hercill M'F., aIddltlonal and cumulativc Io anv othcr
applicah1c
SECTION 12. No Retroactive Effoct.
This ordinance does not aff'cct VIOLPHAWS COMIII'MCILI MIC10- J)T'101 NkII11,1110:S 01' OIC
validltY ofonlholid or deposit Bala dv undo- prior ndc.s.gall �uch ohhy'Iuons rernaln III
cffcct t-Or their prescribcd terms.
SECTION 13, SeverabiliO
The �,CclwnB , par.agrap Clausc."� and phrascs of IhIs ordinance arc
sCVeI%'1Nc, and lfan%` plintse. wwcnc:c paragraph ur sccuk III of thus ordiflatict:
.Sh�dl hC (ICCLUM 1111CMISTiR11 OM-11 b% it L-01111 Of Own such ruhng,
sh"111 not atfvC1 anv other parauoph,, and -vectlons. ;Hwc the wamc would have bcen
cnlockl by tell` 111unicipality voklocil without the uny suQ11
LHlCMM[fW1()Wt1 phrasc, CIOUSC. ScIlICI)CC, paragrapli or scolMl,
SECTION 14. Effective Datc
Tlvlb of(IM,mcc �hafl become efto:n\ c on October 1. 2025 JOH(m Ing its adoption and
LIMIll
AIN )P-TFD AND APPROVYI) FHIS -'ND DAY ( 4, "IT-1 FMBER. 202-5
I L i!4,1 A, I Li I
Oil%, Clcrk
DOPTED AND APPROVED TH IS �''ND 11 Y a )F SFPTENIBF-R2())
S hcrr\ Sulhvavor