Every dealer, wholesaler, or retailer 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 $40 per thousand packs for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided in for § 112.12, by the dealer, wholesaler, or retailer. 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 RSMo. § 92.040, as amended, and pursuant to the powers therein granted and the powers contained in the state statutes for cities of the classification of the city.
(Prior Code, § 615.090) (Ord. 297, passed 2-1-2000)