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HomeMy WebLinkAbout022 - 08/14/1958 - RELATING TO CIGARETTE DEALERS PROVIDING FOR LICENSING OF CIGARETTE DEALERS ESTABLISHING AN OCCUPATIO ORDINANCE NO 22 1958 RELATING TO CIGARETTE DEALERS PROVIDING FOR LICENSING OF CIGARETTE DEALERS ESTABLISHING AN OCCUPATION TAX ON THE BUSINESS OF SELLING CIGARETTES PRESCRIBING PENALTIES FOR THE VIOLATION OF THE PROVISIONS HEREOF BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS Division 1 Generally Section 1 Definition As used in this ordinance, the following words, unless the context indicates otherwise shall have the following meanings Cigarette6 Any roll for smoking made wholly or in part of tobac- co, irrespective of size or shape and whether or not such tobacco is flavored adulterated or mixed with any other ingredient the wrapper or cover of which is made of paper or any other substance or material except tobacco Dealer Any wholesale dealer or retail dealer as herein defined Package The individual package, box or other container in which cigarettes are mrmally sold at retail or are intended to be sold Retail Dealer Any person other than a wholesale dealer, engaged in the business of selling cigarettes Sale Any transfer of title or possession or both, exchange or barter conditional or otherwise, in any manner or by any means whatsoever, for a consideration or any agreement therefor Wholesale Dealer Any person who sells cigarettes to retail dealers or other persons for the purpose of resale only Person Natural persons associations of persons firms partner- ships and corporations Section 2 License Required It shall be unlawful for any person to exercise carry on or engage in the occupation of selling cigarettesin the city without having a license therefor 'Section 3 Application for License Every application for a license under this ordinance shall be in such form and shall contain such information as may be prescribed by the city manager Section 4 Basic License Fee The basic license fee for carrying on the business of selling cigarettes within the city shall be Five ($5 00) Dollars for both wholesale and retail dealers Section 5 Designation of Place of Business Every license issued under this ordinance shall designate the place of business whereat the holder thereof may sell cigarettes Section 6 Scope of License Every license issued under this ordinance shall authorize the sale of cigarettes only at a single place of business, and such license shall give authority to a dealer to sell only at the place designated in the license Section 7 Display of License Every license issued under the provisions of this ordinance shall be prominently displayed at all times at the place of business covered by such license Section 8 Period of Validity of License All licenses issued under this ordinance shall expire at midnight of the last day of the year in which the license is issued Section 9 Suspension or Revocation of License The city manager shall have the power upon the violation by any holder of a license issued under this ordinance of any of the provisions of this ordinance or of any of the regulations lawfully prescribedihereunder by the city manager, or for violation of any other ordinance or statute, to suspend or revoke any such license, after notice shall first have been given to the holder of such license and a hearing had before the city manager Five (5) days' notice mailed to the last known address of the holder of such license shall constitute due notice Any device or method employed by the holder of a license issued under the provisions of this ordinance for the evasion of payment of the occupation tax imposed by the ordinance shall be sufficient Cause for sus- pending or revoking such license Section 10 New License upon Change of Place of Business If a dealer licensed under the provisions of this ordinance changes his place of busienss he may obtain a new license therefor upon paying a transfer fee of - 2 - One ($1 00) Dollar Section 11 Transfer of License When Business Sold In case any dealer licensed under the provisions of this ordinance pells his business his license may be transferred to the purchaser thereof upon the payment of a transfer fee of one ($1 00) Dollar and upon the execution of an applica- tion therefor by the purchaser in substantially the same form as an original application for a license under this ordinance Section 12 Inspection of Premises and Records of Licensee Any police officer of the city or any person designated for that purpose by the city manager shall have the right at any and all times to enter upon the premises of any dealer licensed under this ordinance for the purpose of see- ing whether the provisions of this ordinance are being complied with or not and shall also have the right to inspect all records kept under regulations promulgated by the city manager Section 13 Violation of City Wnager's Regulations It shall be unlawful for any person either as principal agent or employee, to fail to comply with or to violate any of the provisions of any regulation lawfully issued under this ordinance by the city manager Section 14 Penalty Unless another penalty is expressly pro- vided herein every person found guilty of violation of any provision of this ordinance may be punished by a fine of not more than Three Hundred ($300 00) Dollars and imprisMmemtc of not more than ninety (90) days DIVISION 2 Occupation Tax Section 15 Levied, Amount In addition to the fee specified in Section 4 of this ordinance the holder of a license for carrying on the business of selling cigarettes within the city shall pay as a part of the fee for such license an occupation tax as follows Such tax shall be an amount equal to two cents for each package of cigarettes sold offered or displayed for sale within the city provided however, if the package of cigarettes contains more than twenty cigarettes 3 - then the tax shall be increased two cents for each additional twenty ciga- rettes or fraction thereof in the package Section 16 Who to Pay in First Instance The occupation tax provided for in this division shall be in the first instance advanced and paid by the wholesale dealer based upon the number of cigarettes which are delivered by him to a retail dealer for resale The occupation tax on cigarettes received by a retail dealer from other than a wholesaler licensed by the city shall be in the first instance advanced and paid by the retail dealer Section 17 Ultimate Payment by Consumer The occupation tax pro- vided for by this division shall be ultimately collected from and paid by the ultimate consumer of the cigarettes Section 18 Not to be Absorbed by a Dealer It shall be unlawful for any wholesaler or retailer to assume or absorb the tax provided for in this division It shall likewise be unlawful for any wholesaler or retailer to advertise hold out or state to the public or to the consumer directly or indirectly that the tax provided for in this division or any part there- of, will be assumed or absorbed by such wholesaler or retailer or that the same will not be collected from the person or persons who purchase such cigarettes Section 19 Stamps generally The occupation tax provided for in this division shall be paid by the purchase from the city clerk of stamps of such design and denomination as may be prescribed by the city manager Such stamps shall evidence the payment of the occupation tax imposed by this division Section 20 Affixing Stamps--Generally Stamps for the occupa- tion tax levied by this division shall be affixed by the wholesaler before the cigarettes are delivered to the retail dealer for resale In cases where the retailer is to advance and pay the occupation tax in the first instance under the provisions of Section lb of this Ordinance such retailer shall affix the stamps therefor just as soon as the cigarettes are received by him - 4 - The city manager is authorized to specify in the regulations adopted under this division the manner in which a retail dealer, once having started to affix stamps shall prosecute such work The affixing of stamps, as provided for in this division shall also include the affixing of tax meter stamps upon packages of cigarettes Section 21 Same -- In ease of Sale by the Carton In case any retail dealer desirerko make sales of cigarettes in cartons containing more than one package of cigarettes the necessary number of stamps may be af- fixed to the outside of such carton In such case the carton may be sold without stamps being affixed w the several packages therein contained, but if the wrapping of the package is broken before sale, then each package contained therein shall be stamped Section 22 Same -- Not Required When Wholesaler Sells Outside City No stamps need be affixed by a wholesale dealer to any package of cigarettes which is sold by such wholesale dealer for resale outside the city Section 23 Only One Tax and One Stamp Required Per Package After the stamps provided for in this division have been affixed to any package of cigarettes by a wholesale dealer or by a retail dealer as herein provided no further stamps need be affixed thereto irrespective of the number of times that such cigarettes are sold, it being the inten- tion of this division that only one occupation tax shall be paid based upon each package of cigarettes Section 24 Additional Fee When Retailer Purchases From Other Than Licensed Wholesaler Any retail dealer who receives cigarettes other than from a licensed wholesale dealer shall pay an additional license reg- istration fee of Five ($5,,00) Dollars the payment of which additional lic- ense registration fee shall entitle such retail dealer to the privilege of purchasing the stamps provided for in this division from the city clerk and affixing the same as herein provided Such fee shall be in addition to any other fee prescribed by this ordinance - 5 - Section 25 Unlawful Purchase of Stamps It shall be unlawful for any person to purchase the tax stamps provided for in this division, from the city clerk unless such fperson holds a license under this ordinance in the case of a retailer, such purchase shall be unlawful unless the lic- ensee has paid the additional registration fee required by Section 24 of this ordinance Section 26 Cancellation of Stamps The stamps provided for in this division shall be cancelled when affixed to the package containing the cigarettes or tobacco Section 27 Discount A discount of eight per cent of the face amount of the stamps provided for in this division shall be allowed by the city clerk to dealers authorized to affix stamps under this division such discount to compensate such dealers for their trouble and expense in affix- ing the stamps to the packages of cigarettes Section 28 Forged, Altered, etc , Stamps It shall be unlawful for any person falsely or fraudulently to make, forge, alter or counterfeit any stamp or stamps prescribed by the city manager under the provisions of this division, or to cause or procure to be falsely or fraudulently made forged altered or counterfeited any such stamp or stamps or knowingly or willfully to alter publish pass or tender as true any false altered forged or counterfeit stamp or stamps or use any stamp which has been theretofore used Section 29 Collection -- By Wholesalers It shall be the duty of each wholesaler, in selling any cigarettes or tobacco to any retailer to make a separate and distinct charge for the tax provided for in this division and to collect from such retailers the full amount of such tax without any deduction discount or allowance and on any and all state- ments or bills furnished, supplied or delivered by such wholesaler to any retailer the amount of such tax shall be listed separately - 6 - Section 30 Same -- By Retailers It shall be the duty of every retailer to collect from each person to whom he sells any cigarettes as and when such sale is made, the full amount of the tax provided for in this div- ision without any deduction discount or allowance on any or all such cig- arettes so sold by such retailer Section 31 Failure to Collect It shall be unlawful for any wholesaler or retailer his agent or employee to sell any cigarettes with- out collecting in addition to the price charged therefor the tax provided for in this division Section 32 Unstamped Cigarettes -- Sale and Possession Prohibited No retail dealer shall sell or offer for sale or display for sale at retail or have in his possession any cigarettes without there being affixed to the package thereof the stamp or stamps required to be affixed thereto under the provisions of this division Section 33 Same -- Seizure generally whenever any cigarettes, are discovered upon which stamps have not been affixed as provided by this division, and which ought to have been stamped under the provisions of this division, any police officer or any authorized representative of the city manager is hereby empowered forthwith to seize and take possession thereof, together with the vending machine and receptacle, if any, in which they are held for sale Section 34 Same -- Sale After Seizure After giving five (5) day s notice to the person found in possession of cigarettes seized under the preceding section the city manager shall be and is hereby authorized to sell the same at any time and place to be fixed by him Section 35 Same -- Same -- Disposition of Proceeds Out of the proceeds of any sale conducted iunder the preceding section the city manager shall pay the amount of stamps which should have been affixed to the cigaretted together with a penalty of fifty per cent thereof and the cost incurred Ln such proceedings and the balance of such proceeds if any shall be delivered to the person found in possession of the cigarettes - 7 - Section 36 Inspection of Records The books and records of all wholesale and retail dealers within the city shall, at all times be open ' to the inspection and examination of the city manager or of the law-enforcing departments agents and employees of the city Section 37 Regulations by City Manager The city manager is hereby authorized and empowered to provide regulations to be promulgated by him to insure the compliance with and the enfornement of the provisions of this division and he may require such records to be kept or such busi- ness practices to be followed to enable him to investigate, check and deter- mine whether the wholesalers and retailers are complying with the terms and provisions thereof The city manager is hereby authorized to provide regulations to be promulgated by him to aid in the collection of the tax imposed by this division and in particular and without limiting the general language of this section to provide for (a) The form and issuance of the stamps by which the tax is to be paid (b) How the stamps shall be affixed to packages of gigarettes and to cartons containing the same and how such stamps shall be cancelled (c) The records which dealers are to keep concerning all ciga- rettes purchased or sold by them Introduced considered favorably on first reading and ordered pub- lished this loth day of July A D 1958, and to be presented for final pas- sage on the 14th day of August, A D 1958 ATTEST Mayor �j City Clerk Passed and adopted on final reading this 14th day of August, A D 1958 ATTEST _(L4 e�� Mayor ���,�,� ter✓ .�cro�s.._ City Clerk 8 -