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HomeMy WebLinkAboutOrdinance-1969-0001 - Cig Tax and EnforcementBY COUNCILMAN RAY C. PEPE ORDINANCE No. 1 Series of 1969 A BILL FOR AN ORDINANCE LICENSING THE BUSINESS OF SELLING CIGARETTES IMPOSING AN OCCUPATIONAL TAX THEREON AND PROVIDING FOR ENFORCEMENT THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO: ARTICLE I. CIGARETTES Section 1. Definitions. As used herein, the following words and phrases shall have the following meanings: Cigarettes: The word cigarettes shall mean any roll for smoking made wholly or in part of tobacco 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. Package: A package is the smallest individual box or container in which cigarettes are normally sold at retail. Wholesale Dealer: A wholesale dealer is any person who sells cigarettes to retail dealers or other person for purposes of resale only. Retail Dealer: A retail dealer is any person other than a wholesale dealer engaged in the business of selling cigarettes. Vending Dealer: A vending dealer is any person owning, possessing or having control over cigarette vending machines and permitting operation of such machines on premises other than the place of business of such person. Enforcement Officer: The enforcement officer means the Mayor or other person or persons so designated by the Mayor. Section 2. License Required. It shall be unlawful to engage in the business of selling cigarettes in the City on and after the effective date of this ordinance without first obtaining a license as hereinafter provided. A separate license is required for each place of business, and each such license shall denominate the dealer's business activity, viz., wholesale dealer, retail dealer, or vending dealer. Section 3. License Fee. The License fee for carrying on the business of selling cigarettes shall be as follows: (a) The license fee for wholesale dealers shall be $5.00; (b) The license fee for retail dealers shall be $5.00; (c) The license fee for vending dealers shall be $5.00. Section 4. Term of License. All license registration certificates issued hereunder shall expire at midnight of the last day of the year in which issued. Section 5. License Application. An application for license shall be filed with the City Clerk in the form to be provided and furnished and the license fee paid before the issuance of a license. Upon receipt of the application and license fee the City Clerk shall thereupon prepare and issue the license to the applicant, denoting thereon the type of dealer, be it retail, wholesale or vending, and the address of the place of business. Section 6. Transfer of License. Every license issued hereunder shall designate the place of business at which the holder thereof may sell cigarettes; provided that if a licensed dealer shall change his place of business, he may obtain a new license upon paying a transfer fee of $1.00. In case a licensed dealer shall sell his business, his license may be transferred to the purchaser upon payment of a transfer fee of $1.00 and upon the execution by the purchaser of an application therefore in substantially the same form as an original application for a license hereunder. Section 7. Occupation Tax. After the effective date of this ordinance it shall be unlawful to sell, offer or disply for sale cigarettes in the City for which the occupation tax has not been paid. Section 8. Rate of Occupation Tax. The occupation tax shall be an amount equal to two cents (0.02) for each package of cigarettes sold, offered or displayed for sale within the City, provided, however, if a package of cigarettes contains more than twenty cigarettes, then the tax shall be two cents ($0.02) additional for each additional twenty cigarettes or fraction thereof in said package. Section 9. Stamps Issuance, Affixing. The occupation tax shall be paid by the purchase from the City of stamps of such design and denomination prescribed by the enforcement officer. Such stamps when - 2 - affixed shall be evidence of the payment of the occupation tax imposed by this article, and shall be cancelled as soon as affixed to the package containing the cigarettes. In case any retail dealer desires to make sales of the cigarettes in cartons containing more than one package of cigarettes, the necessary number of stamps may be affixed to the outside of such carton. In such case the carton may be sold without stamps being affixed to the several packages therein contained, but if the wrapping of the carton is broken before sale then each package contained therein shall be stamped. After the requisite stamps have been affixed to any package of cigarettes by a wholesale dealer or by a retail dealer or a cigarette vending machine dealer as herein provided, no other stamps need be affixed thereto irrespective of the number of times that such cigarettes are sold, it being the intention of this Article that only one tax shall be paid upon each package of cigarettes. Section 10. Discount to Dealers. A discount of eight percent (8.0%)shall be allowed dealers upon purchase of stamps hereunder to compensate such dealers for their time and trouble in the process of affixing the stamps. Section 11. Unlawful Sale; Fraud; Forgery. No retail dealer or vending 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 required to be affixed thereto under the provisions of this Article; nor shall any person falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the enforcement officer under the provisions of this Article or cause or procure to be falsely or fraudulently made, forged, altered, or counterfeited any such stamp; or knowingly or willfully alter, publish, pass or tender as true any false, altered, forged, or counterfeited stamps, or use any stamp which has been theretofore used hereunder. Section 12. Burden on Consumer. It is the intention of this Article that the occupation tax provided for herein is to be and shall be collected from and paid by the ultimate consumer. It shall be unlawful for any dealer to sell any cigarettes without collecting in addition to the price charged the tax provided for in this Article. - 3 - Section 13. Enforcement; Inspections. The enforcement officer is hereby authorized and empowered to provide regulations to be promulgated by him to insure compliance with the provisions of this Article. He may require such records be kept by dealers, or such business practices to be followed to enable investigations. The enforcement officer and any police officer of the City shall have the right at any time to enter upon the premises of any dealer licensed hereunder for the purpose of seeing whether the provisions of this Article are being complied with or not. Section 14. Suspension Revocation. The City Council shall have the power, at any time, upon violation, by any holder of a license as provided for in this Article or any of the regulations lawfully prescribed hereunder by the enforcement officer, or for violation of any provision of the ordinances of the City of Wheat Ridge or Colorado State Statute, to suspend or revoke any such license and a hearing had before Council. Any device or method employed by the holder of a license to evade the payment of the tax provided for by this Article shall be sufficient cause for suspension or revocation. Section 15. Penalties. Any person who shall violate any of the provisions of this Article shall be guilty of a violation hereof and shall be punished by a fine not to exceed Three Hundred Dollars ($300.00), or by imprisonment not to exceed ninety (90) days. Section 16. Effective Date. This ordinance and the provisions thereof become effective the 19th day of October, A. D. 1969. INTRODUCED, PASSED, ADOPTED AND ORDERED PUBLISHED this 26th day of August, A. D. 1969. PASSED ON SECOND AND FINAL READING and ordered published this 16th day of September, 1969. y Mayor ATTEST: City Clerk - 4 - CERTIFICATE OF POSTING I, Louise F. Turner hereby certify that Oroinahce was duly posted by me following first reading on the qM day of ~F~7SM/3cd'_ 1969, at the following locations: Wheat Ridge Post Office Wheat Ridge Branch Library Westridge Sanitation-District Office Wheat Ridge Fire Department Prospect Valley Fire Department Lakewood Bonnie Bonham Branch Library- I, Louise F. Turner hereby certify that Ordinance # / was duly posted by me following second reading on the, -//i day of SSE. £ZI3£2 1969, at the above listed locations.. - ~y~oc°•C, ? ~.L7%?~ Louise F. Turner J'..• - City Clerk V '2 %v K SEAL