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Home My WebLink About1951 Ordinance No. 0021/. c B Y AU TH 0 R IT Y. ------------- £.!!.B. I !A!.Q.! !2.• ~ S E R I E S Ot 1951. ------- "AN ORDINANCE PERTAINnm TO A CIGAf&M'E TAX AND CIGARETTE TAX STAMPS USED m CC>t'1F.OTIOB THEREWITH; LICE;'!SING THE BUS~ OF SELLING OR VEND~G CIGAR1.'l"l'ES; owmnm DEALERS DT CIGA.RET!'ES ilD THOSE LEASING CIGAREM'E vmmmc MACHINF.S; SE'l'TIWG FORTH THE JPPLICABLE TAX Al'lD ms; PRESCRIBING THE DU'l'IF.S OF mE CITY CLERK OF Tm": CITY OF ~GLE'llOOD m C~OTIO!f THEREWI'm; PRESCRIBING PENALTIES OR TEE VIOLATION 'ft!EREOF; A1ID R!PEALING AJ.L ORDINL~CES OR PARTS OF ORDINANCES IN CONFLICT HERl!.WITH. H IT ORD.lll{ED BJ !HE 81Tf CrotfCIL or THI: CITY OF ~GLF.WOOD. COLORA.:;o: , 1. Detination of Cigarette. A "cigarett~' is any roll tor mnoking made wholly or partially ot tobacco and wrapped or covered with paper or any other material exoept tobacco. A 1igaJrette may be any size or shape and the tobacco therein may be adulterated or mixed with any other ingredient. SICTI01' 2. Detinition ot Package and Carton. A "package" is the amallest 1nd1Tidual box or container in which cigarettes are normally sold at retail. Normally, ten auch packages are contained in a "carton" container. 3. Detinition or Wholesale Dealer. A" wholesale dealer" is any person who sells cigarette• to retail dealera or other persona tor purposes or resale only • • Definition ot Retail Dealer. A "retail dealer" is any person other than a wholesale dealer eng aged in th e businesa or selling cigarettes. S PCrIOB 5. SEC'l'IO' Defintticn ot Special Stamping Privilege Dealer. A "special stamping privilege dealer" 1• any person, firm. or corporation licensed as a retail dealer hereunder who receives cig arettes fran aourcea other then a licensed wholesale dealer. &. Definition or Vi g arette Vending t :achine Leasor. A "cigarette Tending machine leaaor" ia any per s on, firm or corporation owning, possession, or having control over cigarette vending machines and permitting operation ot such machines on premise• other than the place or auch person, firm, or corporation. 7. cenae to aell Cigarettes Be quired. Fran and after the 15th day of March, 1951, it shall be unlawful to en page in the business or selling cigarettes without a license or licensee as herein prOTided. A aeperate license ia required for each place or business, and each such license shall denominate the dealer'• busineaa activity, viz., wholesale dealer, r~ail dealer, or special •tamping privilege dealer, and all such retail dealer licensee shall comprehend all vending machine• installed or to be installed on the premises. It shall be unlawful to engage in the buaineaa ot a cigarette vending machine leaaor without a license a• beeein provided. S!CTIO?f a. The license tee tor carrying on the buaineaa of aelling cigarettes shall consist or two part•: (l) a Lic ense regi s tration tee, and (2) An Occupation tax, as tollowa: 9. (a) The license registration tee tor wholesale dealer• shall be Five Dollars. (b) The license reg istration fee for retail dealers shall be Five Dollars (except aa hereinafter provided). (c) The occup ,tion tax shall be en amount e~ual to One Cent (io.Ol) tor each package ot cigarettes sold, ottered or displayed tor sale within the City or Englewood provided, h owever, if a packft€:e of cigarettes contains more than twenty cigarettes, then each add itional tw e nty cigarettes or fraction thereof in said package. The occupati on tax provided for by ~ection 8 of this Ordinance shall be in the firat instance Tanoed and paid and the stamps hereinafter provided for shall be affixed before the cigarette• are ortered tor a Rle in the City or F.nglewood as tollowa: (a) (b) Th e occupation tax shall be in the first inst ance advanced and paid by a wholesale dealer based upon the amount of cigarette• which are delivered by him to a retail dealer tor resale and atampa therefor shall be affixed by the wholesale dealer before the cigarettes are delivered to a retail dealer for resale. The occupation tax shall be in the first inst8Jlce advanced and paid by a retail deaitr baaed upon the amo 11 nt of cigarettes which are received by the retail dealer other than tran a who l esale dealer and stomps therefor shall be affixed by the retail dealer just aa s oon as the ciga rettes are received by him. The City Claerk as hereinatter provided, is hereby authorized to specify in hie regulations, the manner in wbicb such a retail dealer once having started to aftix stampe shall prosecute such work. I I· SECTI01' 10. The occupation tax provided for by Section 8 ot thia ordinance shall be paid by the purohaae tram the City Clerk ot atampa ot auch deaign and denomination aa may be preaeribed by him. Such ataqf>a ahall evidence the payment ot the occupational tax imposed by thia Ordinance ant ahall be cancelled aa aoon aa affixed to the package containing the cigarette•. In caae any retail dealer ' eairea to make aalea of cigarettes in cart•na containing more than one package ot cigarettes, the neceaaary number ot atampa may be affixed to the outside ot auch carton. In such caae the carton may be sold without stamps being affixed to the seceral packages therein contained, but it the •rap- ing ot the carton is broken before aale, then each package contained therein ahall be atemped. SIOTIOlf 11. Atter the requisite stamps have been affixed to any package ot cigarettes by a wholeaale dealer or by a retail dealer as herein provided, no further stamps need be aftised thereto irrespective ot the number of time• that such cigarettes are sold; it being the intention ot thia Ordinance that only one occupation tax ahall be paid baaed upon each package or cigarettea. l.a~ ~1 retail dealer who receives cigarettes other than tram a wholesale dealer ahall pay an ad- ditional license registration fee of Five Dollars, the payment or which additional license registra- tion tee shall entitle auch ret ~il dealer to the privilege ot purchasing the stamps herein provided- ror tran the City Clerk and affixing same as herein provided. It shall be unlawful tor any peraon, tirm. corporation, or association, to purchase such stamps trcm the City Clerk unleaa ~oldiag a license aa a retail dealer hereunder and having paid auch additional registration tee herein prOTided. ~ diac ount of six per cent or the race amount ot said atampa ahall be allowed by the City Clerk to dealers authorized to attix stamps hereunder to canpenaate aucb dealer• tor their trouble and expense in attixing the said strunps to the packages of cig~rettes as herein provided. ~. o retail dealer 3hall sell or ofter tor sale or displ~y tor aale at retail or have in hie poa- H••ion · any cigRrettes without being affixed to the package thereof the stamps or stamp required to be affixed thereto under the proviaiona or this Ordinance; nor shall any person, ti.rm, corporation, or aaaociation falsely or fraudulently made, forge, alter, or counterfeit any stamp or stamps pre- 11eribed by the City Clerk under the provisions ot this Ordinance or cause or procure to be talaely or fraudulently made, forged, altered, or counterteited any such atamp or stamps; or knowingl.J or •iltull.y alter, publish, pasa or tender as true any talee, altered, torged, or counterfeit stamp or atempa, or use any stsnp which baa been theretofore used hereunder. The City Clerk is hereby authorized to provide regulationa, to be promulgated by him, to aid in collection ot •aid tax and in particular and without limiting the general language ot this aection to prOTide tor: (a) The torm and issuance of the atampe by whioh aaid tax i• to be paid. (b) How the said staq>a shnll be attixed to packages ot cigarettes and to cartons contain- ing the same and how said at amp a ahall be cancelled1 {c) The records which dealer• Are to keep concerning all cigarettes purchased or sold by them. SEC'l'I01' ~. 11 license registrati l n certiticatea issued hereunder shall expire at midnight or the laat day or the year in which issued. SEOTICN 16. Any police off icer of the City of Englewood or any person deaignated tor that purpose by the .:ayor, or City 8ouncil, ahnll haTe the right at any a*1 all time• to enter upon the premiaea ot any dealer licensed hereunder tor the purpose ot seeing whether the proviaiona of this Ordinance are being comp l ied with or not; and ahall also have the right to inapect all records to be kept under regulations to be promulgated by the City Clerk hereunder. Sectioa 17. The City Council ah nll h ·1ve power, at any time, u ~on violation, by any bolder or holders ot a licenae to be iaaued hereunder, ot thia Crdinance or ot any or the regulations lawfully preaoribed hereunder by the City Clerk, or tor violation ot any other ordinance or atatute, to auspend or re- voke any auch licen•e, after notice abqll first have been given to the holder or holders ot auch licenae and a hearing had before the C6ty Council. Five day•' written notice mailed •o the last known addl"eaa or the bolder or holders or auch license shall constitute due notice. Any device or method employed by the bolder ot any aucb license tor the evasion ot the p8Jment ot said tax ahall be autticient cauae tor auch auapension or revocation. 18. :lbenever any cigarettes are diacOYered upon which atampa have not been affixed as provided by this Ordinance (and wbioh ought to have been stamped under the proviaiona ot this Ordinance) any police otticer or any authorized repreaentative of the ~ayor or City Council, i• hereby empowered forthwith to seize and take poaaeaaion thereof, together with the vend~ng machine and receptacle, if any, in which they are held tor aale; and in auch frt'ent, the City Clerk i• here by authorized to aell the aame at a. time and place to be fixed by him atter tive (5) days• public notice and like notice to the person round in poaaeaaion thereof; and out ot the prooeeda ot auch sale to pay the amount of at~a which should have been attixed thereto, together •1th a penalty ot titty (5°-') per cent thereot and the costa incurred in · such prooeedinga; and the balance, it any, or auch procieeda shall be delivered by the City Clerk to the peraon tound in poaaea1ion thereot. S!CTIOB U~. All the remedies herein enumerated tor violation or tht• Ordinance shall be cumulative and the institution and prosecuting of any one or more ot them shall not prevent the enforcement ot any orrox other remedy. 20. Saving Clouae. The repeal or any ordinance or or any •ecticm or any ordinance ah all not affect, deny, abridge, or ~air any right, action, or cause of action accruing or arising under the ordinance or aection repealed. Such right, action, or cause of action may be proaecuted to a tinal determina- tion under the ordinance or section repealed, notwithatanding auoh repeal. No fine, torteiture, or other penalty shall be abrogated by Section 28 bereot. SECTION 21. Severability. If any provision of this Ordinance or its application to any person, firm, or corporation or circwnat3nce is held invalid, such invRlidity shell not affect other provisions or applioations of the ordi~ance. The Council hereby declares that in these regard• the provisions ot this ordinance are severable. SECTION 22. I~ is the intention of this Ordinance that the accupation tax provided tor in Section 8 ot this Ordinance is to be and shall be ultimately collected trom and paid by the ultimate consumer. It shall be the duty ot each wholesaler, in selling any cigarette• to any retailer, to make a ~~ separate and distinct charge tor the tax provided tor in Section 8 hereot and to collect tr~ such retailer the tull amount ot such tax without any deduction, discount, or allowance, and on any "I·.·, ' and all statements or bills furnished, supplied or delivered by auch wholesaler to any retailer the amount ot such tax shall be listed 9'P&rately. It shall be the duty ot every retailer to collect trom each person to whom he sells any cigarettes as and when auch aale ia made, the full amount ot the tax provided tor in Section 8 hereot without any deduction, discount or allowance on any and all auch cigarettes ao aold by auch retailer. Sl!".CTIOlf 23. It ahall be unlawful tor any wholesaler or any retailer, his agent or employee, to sell any cigarettes without collecting, in addition to the price charged therefor, the tax provided tor in Section 8 ot this Ordinance. SECTION 24. ' It shall be unlawful tor any wholesaler or retailer to advertise or hold out or state to the ~ public or to the consumer, directly, or indirectly, that the tax peovided tor in Section 8 ot thia Ordinance, or any part thereot, will be assumed or absorbed by such wholesaler or retailer, or that the same will not be collected tran the person who purchased the cigarettes. SECTION 25. The City Clerk ia hereby authorized and empowered to provide regulations to be promulgated by him to insure the canpliance with and the enforcement ot Sections 7, to 24, inclusive, ot this Ordinance, and be may reouire such records to be kept, or such busineaa practice to be tollowed to emable him to investigate, check and determine whether the wholesaler• and retailers are complfing with the terma and provisi ons hereof, and the books and recorda ot all wholesalers and retailer• shall at all times be open to the inspection and examinAtion ot eaid City Clerk and to the law en- forcing department•, agents and employees of the City or Englewood. Sro'?IO'.lf 26. Any peraon, tirm, corporation, or association, or agent or employee thereot, who tails to cClll- plf with any or the terms ot this Ordinance shall, upon conviction, be tined in the sum not more than Three Hundred Dollars (i3oO.OO) or be imprisoned tor a period not ezceeding Ninety (go) days, or by beth such tine and imprisonment, and upon such conTiction, any license or licenaea which such partiea ao conTicted may hold under and by virtue of any Ordinance ot the City of Englewood for . the aale ot cigarettes, shall immediately be revoked, and such person, tirm corporation, or aasocia-~·1 tion shell not be eligible to obtain a new license or to eng-se in the busineaa ot selling cigarette• ; tor a period ot Ninety ( 90) days from the ettective date ot such revocation. The peraon, tirm, · : corporation, or association shall be liable for the acta ot any ot its or their agents or employees, ! and ahall be subject to the •ame penalties tor violations conmitted by said agents or employeea. · SECTIOB 27. Every license issued hereunder shall designate the place ot busineaa at which the holder there- ot may sell cigarettes; proyided, however, it a licensed dealer shall change his place of business, he JD.tU' obtain a new license upon paying a transfer tee ot One Dollar. In case a licensed dealer shall sell his bu s iness, his license may be transferred to the purchaser uppn payment ot a tranater tee of One Dollar an d upon the execution by the purchaser or an application thererore in substan- tially the sace form as an original application for a license hereunder. SECT I O 28. ., That all ord in nnces or parts or ordinances of the City or Englewood, Colorado, in conflict here- with are hereby repealed. SF£TIOl'f 2g. The City Council hereby finds, determines end declare• that this Ordinance is necessary tor the iDDediate preaervation ot the public peace, health, aatety and convenience. SECTIOlf ~O. In the opinion of the City Council an emergency exists; therefore, this Ordinance shall take ettect en d be in force fran and after its final passage and publication. PASSED on First Reading by the City Council of the City ot Englewood, Colorado, this January , '· I. 1951, e.nd ordered published in the Englewood Pre••· 9tb day or Paeaed on F inal Reading by the City Council ot the City ot Englewood, Colorado, this 20th day or February , A. D. 1951. an a ordered published in the Englewood Presa. ~F.91': 1irat Publication January 11th, Final Publication February 22nd, 1951 1951. ili... R tuL. Mayor ) . ,··~·· ...... . ~ 91'.lTE OF COLORADO ) COUl'l'Y OF 1R1P AHOE ) SS: C l'l'Y OP' ENGLEWOOD ) I, E. E. Anderson, City Clerk ot the City ot Englewood, County ot Arapahoe, State or Colora do, do hereby certify that the abOTe and toregoing Ordinance was introduced and Read 1n tull, and on Reaolution waa ordered published aa proposed Ordinance tor the Meeting or January gth igs1. held by the City Council onsaid Date and same was published January 11th, January 18th, lg~1. in the Englewood Preaa, and tor more than Wen Daye thereatter and at a subsequent Meeting ot the City Council bel4 lebruary 2oth, 1951. " AN ORDillAtrCE PERl'AINING TO .A. CIGARETTE TAX .A.ND CIGARETTE TAX ST.AtIPS USED I1f t».'Jnlm'I01' 'lm:RE\'l ITH; LI CENSING nm BUSIWESS OP SELLING OR VEl'fDING CIGARE'l'l'ES; DEFINING DEALERS m OIGARE'l'TP3 'l'HOSE LEASING CIGA.RE'l'TE VDlDING MACHINES; SET?IT.G FORTH THE jppLICABLE TAX .A.I~ FEES; PRESCRIBING THE I!S OF THE CITY CLERK OF THY. CITY OF EN GLEVIO OD IN CONNF.CTION THEREWI'm; PRF.SCRIBING PEN.ALTIF.S FOR '1'BE VI OLATI CN 'l'HP.REOP'; .AJl!D Rll>EALING ALL ORDINA~F.S OR PARl'S 01" ORDINANCES IN CINFLICT HERF.WI'm." was duly paaaed and adopted and published in th e Englewood Pre•• in it• iaaue of February 22nd, A. D. 1951. as required by t he Statute• ot the State ot ColorRdo. Paff~~