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HomeMy WebLinkAboutordinance.council.001-520RDINA OE (S RIES OF 1952) AN ORDINANCE LICENSING THE BUSINESS OF SELLING CIGARETTES IN THE CITY OF ASPEN, COLORADO, Ah~ IMPOSING PENALTIES FOR THE VIOLATION HEREOF AND REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CON- FLICT HEREWITH. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ASPEN: ~A~R~ ~. At any time on and after June 1, 1952, it shall be unlawful for any person, firm, corporation or association to exercise, carry on or engage in the occupation of selling cigar- ettes in the City of Aspen, Colorado, without paying an occupa- tional tax therefor as herein provided. ~2~2~ ~. AS herein used, certain words, unless the context indicates otherwise, shall have the following meanings: a. CiE~e_~ 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. P_~ac_~. The individual package, box or other container in which cigarettes are normally sold at retail, or intended to be sold. c. Who~ D_~X. Any person who sells cigarettes to retail dealers or other persons for purpose of resale only. d. ~R~i D~eal~%. Any person other than a wholesale dealer engaged in the business of selling cigarettes. e. D_~ea~X, Any wholesale dealer or retail dealer as herein defined. f. ~1__~. Any transfer of title or possession or both, ex- change or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration or any agree- ment therefor. ~!R~ ~. The occupation tax for selling cigarettes in the City of Aspen shall be an amount equal to two cents ($0.02) for each package of cigarettes sold, offered, or displayed for sale within the City of Aspen, provided however, if a package of cigar- ettes contains more than 20 cigarettes, then the tax shall be in- creased two cents ($0.02) for each additional 20 cigarettes or fraction thereof in said package. S_~e~A~ ~. The occupation tax provided for by Section 3 of this ordinance shall be in the first instance advanced and paid and the stamps hereinafter provided for shall be affixed as follows: a. The occupation tax shall be in the first instance ad- vanced 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 therefor 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 ad- vanced and paid by a retail dealer based upon the amount of cigarettes which are received by the retail dealer other than from a wholesale dealer and stamps therefor shall be I affixed by the retail.dealer just as soon as the cigaret~es~ are received by him. The City Clerk as hereinafter provmde~ is hereby authorized to specify by r~gulatmon, the manner ix which such a retail dealer, once having started to affix ~ stamps, shall prosecute such work. ~ Sectio~ ~. The affixing of stamps, as provided for in this ordinance, shall also include the affixing of tax meter stamps upon packages of cigarettes. ~ec~ ~. The occupation tax provided for by Section 3 of this ordinance shall be paid by the purchase from the City Trea- surer of stamps of such design and denomination as may be pre- scribed by the City Clerk. Such stamps shall evidence the paymeE of the occupation tax imposed by this ordinance, and shall be cancelled as soon as affixed to the package containing the cigar- ettes or tobacco. In case any retail dealer desires to make sales of 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 con- tained, but if the wrapping of the carton is broken before sale, then each package contained therein shall be stamped. ~22~2~ ~. After the requested 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 that such cigarettes are sold, it being the intention of this ordinance that only one occupation tax shall be paid based upon each package of cigar- ettes. ~22~2~ ~. No stamps need be affixed by a wholesale dealer to any package of cigarettes which is sold by such wholesale dealer for resale outside the City of Aspen. ~2~2~ 2- A discount of 10 per cent of the face amount of said stamps shall be allowed by the City Treasurer to dealers authorized to affix stamps hereunder, to compensate such dealers for their trouble and expense in affixing the said stamps to the package of cigarettes as herein provided. ~2c~ti_2o~ ~. No retail dealer shall sell or offer for sale or display for sale at retail or have in his possession any ciga~ ettes without there being affixed to the package thereof the stamp or stamps required to be affixed thereto under the provi- sions of this ordinance; nor shall any person, firm, corporation or association falsely or fraudulently make, forge, alter or counterfeit any stamp or stamps prescribed by the City 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 willfully alter, pub- lish, pass, or tender as tr~e any false, altered, forged or counterfeit stamp or stamps, or use any stamp which has been theretofore used hereunder. ~22~2~ ~, The City Clerk is hereby authorized to provide regulations, to be promulgated by her, to aid in the collection 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 stamps ~hall be affixed to package of cigar- ettes and to cartons containing the same, and how said stamps shall be cancelled; c. The records which dealers are to keep concerning all cigarettes and tobacco purchased or sold by them. ~22~!2n l~. Any police officer of the City of Aspen or any person designated for that purpose by the City Clerk shall have the right at any and all times to enter upon the premises of any dealer covered by this ordinance for the purpose of seeing whether or not the provisions of this ordinance are being complied with and shall also have the right to inspect all records to be kept under regulations to be promulgated by the City Clerk. ~22~2n ~. 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 provisions of this ordinance), any police officer or any authorized representative of the City is hereby empowered forthwith to seize and take posses- sion thereof, together with the vending machine and receptacle, if any, in which they are held for sale; and after giving five days' notice to the person found in possession thereof, the City shall be and it is hereby authorized to sell the same at a time and place to be fixed by it; and out of the proceeds of such sale, the City shall pay the amount of stamps which should have been affixed thereto, together with a penalty of 50 per cent thereof and the costs incurred in such proceedings, and the balance of such pro- ceeds, if any, shall be delivered to the person found in posses- sion thereof. Section iA. Any person, firm, corporation or association who, either as principal, agent or employee, fails to comply with, or who shall violate any of the provisions of this ordinance or any regulations lawfully issued hereunder, shall upon conviction be fined in a sum of not less than $10.00 nor more than $300.00. ~22~2n ~. All the remedies herein enumerated for violation of this ordinance shall be cumulative and the institution and prosecution of any one or more of them shall not prevent the enforcement of any other remedy. Section ~. It is the intention of this ordinance that the 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 or tobacco to any retailer, to make a separate and distinct charge for the tax provided for in Section 3 hereof and to collect from such retailer the full amount of such tax without any deduction, discount or allowance, and on any and all state- ments or bills furnished, supplied or delivered by such wholesaler to any retailer, the amount of such 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 Section 3 hereof with- out any deduction, discount or allowance on any and all such cigarettes so sold by such retailer. Section ~. It shall be unlawful for any wholesaler or retailer, his agent or employee, to sell any cigarettes without -3- icollecting in addition to the price charged i therefor, the tax pro- !vided for in Section 3 of this ordinance. !1 ~ !~. It shall be unlawful for any wholesaler or iretailer to assume or absorb the tax provided for in Section 3 of this ordinance. S22tio~ ~2. It shall be unlawful for any wholesaler or re- tailer-to-~vertise, or ho~d ~ut, or state to the publi?, or to the consumer, directly or lndmrectly, that the tax provmded for in Section 3 of this ordinance, or any part thereof, will be assumed or absorbed by such wholesaler, or retailer, or that the same will not be collected from the person or persons who purchase such cigarettes. ~22~2~ ~. The City Clerk is hereby authorized and empowere( to provide regulations to be promulgated by her to insure the com- pliance with and the enforcement of Sections 16 to 19, inclusive, of this ordinance and she may require such records to kept or such business practices to be followed to enable her to investi- gate, check and determine whether the wholesalers and retailers are complying with the terms and provisions hereof, and the books and records of all wholesalers and retailers shall at all times be open to the inspection and examination of said City and the law enforcing departments, agents and employees of the City of Aspen. ~2~ ~. Each and every provision of this ordinance is ihereby 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 provision which might be held invalid. ~2~2~ ~. Each and every ordinance or part of ordinance in conflict herewith is hereby repealed. Introduced, read and ordered published as provided by law by the C~ty Council of Aspen, Colorado, at its ~egular meeting held at samd City of Aspen, on this 3rd day of Ma~ch,~. D. 1952. Mayor (SEAL) AT /~ Finally passed, adopted, and approved on this __~__~ day of ~_~-~.~. A.D. 1952. WI .... ....... -~.T-.~.-~----~.--~.~-- ......................... ~m~y ~.er~ Mayor STATE OF COLORADO,! ss. COUNTY OF PITKIN. ) I, ETHEL M. FROST, as City Clerk of the City of Aspen, Colorado, do hereby certify that the above and foregoing Ordinance was introduced, read in full and passed first reading at the reg~ lar meeting of the City Council held March 3rd, 1952, and pub- lished in The Aspen Times, a weekly newspaper of general circula- tion published at the City of Aspen, Colorado, in its issue of March~t~th, 1952, and was finally passed, adopted and approved at the regular meeting of said City Council held on ___, 1952, and was ordered published as Ordinance No. __~__ (Series of 1952) of said City, as provided by law. IN WITNESS WHEREOF, I have hereunto set my hand and the seal of the City of Aspen, Colorado, this day of ~L__~__~ A. D. 1952. .... City C~erk (SEAL)