Loading...
HomeMy WebLinkAboutORDINANCE 137-53; ORDINANCE NO. AN ORDINANCE CONCERNING BU$llTESS OF SElLING CIGAREPIES BE IT ORDAIiND BY TRE BOARD OF TRUSTEES OF THE TOWN OF ESTES PARK, COLORADO: Section 1.At any time after ,it shall be unlawful for any person,corporation or association to exercise,carry on or engage in the occupation of selling cigarettes in the Town of Estes Park,without having a license therefor as herein provided. Section 2.As herein used certain words,unless the context indicates otherwise,shall have the following meanings: a•Cigarettes.Any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored,adulterated or mixed with any other ingredient,the wrapper or cover of which is made of paper or any other substance or material except tobacco. b.Package.The individual package,box or other container in which cigarettes are normally sold at retail or intended to be so sold. c.Wholesale Dealer.Any person who sells cigarettes to retail dealers or other persons for purpose of re sale only. d.Retail Dealer.Any person other than a wholesale dealer engaged in the business of selling cigarettes. e.Dealer.Any wholesale dealer or retail dealer as herein defined. Section 3.The license fee for carrying on the business of selling cigarettes shall consist of two parts:A license regis tration.fee and an occupation tax,as follows: a.The license registration fee for wholesale dealers shall be Five Dollars (5.OO). b.The license registration fee for retail dealers shall be One Dollar (l.OO),(except as hereinafter provided.) -1— 0 0 c.The occupation tax shall be an amount equal to Two Cents f$.02)for each package of cigarettes sold, offered or displayed for sale within the Town of Estes Park;provided however,if a package of cigarettes con tains more than twenty cigarettes or fraction thereof in said package,then the tax shall be Four Cents (O.OL1.j, Section 4..The occupation tax provided for by Section 3 of this ordinance shall be,in the first instance,advanced and paid after the cigarettes shall have come to rest in the Town of Estes Park as follows: a.The occupation tax shall be,in the first instance, advanced and paid by a wholesale dealer based upon the amount of cigarettes which are delivered by him to a retail dealer for resale,and stamps theref or shall be affixed by the wholesale dealer before the cigarettes are delivered to a retail dealer for resale. b.The occupation tax shall be,in the first instance, advanced and paid by a retail dealer based upon the amount of cigarettes which are received by he retail dealer other than from a wholesale dealer,and stamps therefor shall be affixed by the retail dealer just as soon as the cigaretes are received by him.The Town Clerk,as here inafter provided,is hereby authorized to ecify in his regulations,the manner in which such a retail dealer, once having started to affix stamps,shall prosecute such work. Section 5.The occupation tax provided for by Section 3 of bhIS ordinance shall be paid by the purchase from the Town Clerk of stamps of such design and denomination as may be presecribed by him.Such stamps shall evidence the payment of the occupation tax imposed by this ordinance and shall be cancelled as soon as affixed to the package containing Ghe cigarettes. Section 6.After the requisite stamps 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 such cigarettes are sold;it be ing the intention of this ordinance that only one occupation tax shall be paid based upon each package of cigarettes. -2- 0 0 Section 7.Any retail dealer who receives cigarettes other than from a wholesale dealer shall pay an additional license registration fee of one dollar,the payment of which additional license registration Lee shall entitle such retail dealer to the privilege of purchasing the stamps herein provided for from the City Clerk and affixing the saue as herein provided.It shall be unlawful for any person,firm,corporation or association to Pur chase such stamps from the Town Clerk unless holding a license as a wholesale dealer hereunder or unless holding a license as a retail dealer hereunder and having paid such addition registration fee herein provided.A discount of eight per cent (8%)of the face amount of said stamps shall be allowed by the Town Clerk to dealers authorized to affix stamps hereunder to compensate such dealers for their trouble ar expense in affixing the said stamps to the packages of cigarettes as herein provided. Section 8.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 Ordinance;nor shall any person,corporation,cr association falsely or fraudently make,forge alter or counterfeit any stamp or stamps prescribed by the Town Clerk under the provisions of this Ordinance,or cause or procure to be falsely or fraudulently made,forged,altered or counterfeited any such stamp or stamps; or knowingly or wilfully alter,publish,pass or tender as true any false,altered,forged or counterfeited stamp or stamps,or use any stamp which has been theretofore used hereunder. Section 9.The affixing of stamps as provided for in this ordinance shall also include the affixing of tax meter stamps upon packages of cigarettes. Section 10.Every application for a license hereunder shall be in snch form and shall contain such information as may be prescribed by the Town Clerk.Every license issued hereunder ha],l authorize theale of cicarettes only at a single place of ‘(7) business,and every license registration certificate shall be prominently displayed at all times at such place of business. Each such license shall give authority to a dealer to sell only at the place designated in the license registration certificate. Section 11.The Town Clerk is hereby authorized to provide regulations to be promulgated by him,to aid in the col lection of said tax 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 said tax is to be paid: b.How the said sbsrips shall be affixed to packages of cigarettes and how said staiis shl be cancelled; c.The records which dealers are to keep con cerning all cigarettes purchased sold by then. Section 12.All license registration certificates issued hereunder shall expire at midnight on the 31st day of December following the date of issuance. Section 13.Any police officer of the Tow;of Estes Park or any person designated for that purpose by the Board of Trustees shall have the right at any and all times to enter upon the premises of any dealer licensed hereunder for the purpose of seeing whether the provisions of this Ordinance are being complied with or not;and shall also have the right to inspect all records to be kept wider regulations to be oromulgated by the ‘lown Clerk hereunder. Section lii...The Town Clerk shall have power,at any time,upon violation,5y any holder or holders of a license to be issued hereunder,of this ordinance or of any of ihe regulations lawfully prescribed hereunder by the Town Clerk,or for violation of any other ordinance or statute,Go suspend or revoke any such license after notice shall first have been given to the holder or Q 0 holders of such license and a hearing had before the Town Clerk. Five days7 written notice mailed to the last known address of the holder or holders of such license shall constitute the notice. Any devise or method employed by the holder of any such license for the evasion of the payment of such tax shall be sufficient cause for such suspension or revocation. Section 15.Whenever any cigarettes are discovered upon which stamps have not been affixed as provided by this Ordinance (and which ought to have been stamped under the pro visions of this Ordinance),any police offer or any authorized representative of the To Clerk is hereby empowered forthwith to seize and take pos session thereof together with the vending machine and receptacle,if any,in which they are held for sale; and in such event the Town Clerk is hereby authorized to sell the same at a time and place to be fixed by him after five (5) days public notice and like notice to the person found in pos session thereof;and out of the proceeds of such sale to pay the amount of the stamps which should have been affixed thereto, together with a penalty of fifty per cent (5O)thereof and the cost incurred in such proceedings;and the balance,if any,of such proceeds shall be delivered by the Town Clerk to the person found in possession thereof. Section 16.All the remedies herein enumerated for vio lation of this ordinance shall be cumulative and the institution and prosecuting of any one or more of them shall not prevent the enforcement of any other remedy. Section 17.Each and every provision of this ordinance is hereby declared to be an independent provision and the holding of any provision hereof to be void or invalid shall not affect any •other provision hereof;and it is hereby declared that the other provisions of this ordinance would have been enacted regardless of any orovision which might be held invalid. -5- *— Section 13.It is the intention of this Ordinance that he occupation tax provided for in Section 3 of this Ordinance is to be and shall be ultimately collected from and paid by the ultimate consumer.It shall be the duty of each wholesaler,in selling any cigarettes to any retailer,to make a separate and distinct charge for the tax provided for in Section 3 hereof ar to collect from such retailer the full amount of such tax without any deduction,discount or allowance,and on any and all statements or bills furnished,supplied or delivered by such wholesaler to any retailer the amount of a.ch tax shall be listed separately.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 Secon 3 hereof with out any deduction,discount or allowance,on any aria all such cig arettes so sold by such retailer. Section 19.No dealer,and no agent or employee of any dealer shall sell any cigarettes without collecting in addition to the price charged therefor,the tax provided for in Section 3 of this ordinance. Section 20.Eo dealer shall assume or absorb the tax provided for in Section 3 of this Ordinance. Section a •No dealer shall advertise or hold out or state to the public or to the consumer,directly or indirectly, that the tax provided for in Section 3 of this ordinance,or any part thereof d1l be assumed or absorbed by such holesaler or retailer,or that the same will not be collected from the person or persons who purchased such cigarettes. Section 22.The Town Clerk is hereby authorized and empowered to provide regulations to be romu1gated by him to insure the compliance with and the enforcement of Section lb to 21,inclusive,of this ordinance,and he may reqiire such records to be kept,or such business practice to be followed to enable him to investigate,check and determine whether the wholesaler -6— and retailers are complying with the terms and provisions hereof, and the books and records of all wholesalers and retailers shall at ail times be open to the inspection and examination of said Town Clerk and the law efforcing departments,agents and employees of the Town of Estes Park. Section 23.Any person,corporation or association o, either as principal,officer,agent or employee,fails to comply with or who shall violate any of the provisions of this Ordinance or any regulations lawfully issued hereunder by the Town Clerk, shall,upon conviction be fined a sum of not me than 43OO.OO or be imprisoned in the Town Jail for a period not exceeding ninety (90)days or be punished by both such fine and imprison ment.In case of conviction of violation of any provision of Sections 19,20 or 21 of this Ordinance,in addition to the penalties above provided,any license or licenses which any person, association or corporation so convicted may hold under and by virtue of any ordinance of the Town of Estes Park for the sale of cigaretbes,shall iiimiediately be revoked and such person,cor poration or association shall not be eligible to obtain a new license or to encrage in the busines of selling cigarettes for a period of ninety (90)days from the effective date of such re vocation. Section 2L.Every license issued hereunder shall de signate the place of business at which the holaer thereof may sell ci;aretes provided,however,if a licensed dealer shall change his place of business,his license may be transferred to he purchaser upon payment of a trarsfer fee of one dollar (l.00) -and upon the execution by the purchaser of an application therefor in substantially the same form as an original application for a license hereunder. —7- I — © 4 A.D.1953. Passed and adopted this ______day of /fCZ Zj’-- Approved: Attest: