§ 610.040. Tax Levy.

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Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of one dollar ($1.00) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 610.060, and only by the dealer selling cigarettes or displaying or offering them for sale. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, RSMo., and pursuant to the powers therein granted.

R.O. 2010 §610.040; Ord. No. 531 §2, 9-16-1996

                    
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