210.320. Regulation of detention facility--taxation of cigarettes to support, rate--discount for wholesaler--refunds--failing to affix stamps or pay tax, penalty--possession of unstamped cigarettes, p
Regulation of detention facility--taxation of cigarettes to support,rate--discount for wholesaler--refunds--failing to affix stamps or paytax, penalty--possession of unstamped cigarettes, prima facie evidencecigarettes intended for sale, exception--seizure of property, when,procedure--rules, procedure--violation of a misdemeanor--budget(certain first class counties).
210.320. 1. The county commission or other legislative authority in anysuch county, or the circuit judges en banc in any first class county with thegreater part of a city of three hundred fifty thousand or more population,shall make all rules and regulations for the government of such places ofdetention, make a budget for operations, appoint officers and attendants,including teachers, prescribe their duties and fix their compensation. Theexpense of maintaining such place of detention, including the compensation ofofficers and employees thereof, shall be paid out of any funds available forthe purpose, as the county commission deems proper; except, that no portion ofthe special road fund shall be appropriated for this purpose.
2. In any first class county with the greater part of a city of threehundred fifty thousand or more population, to defray in whole or in part theexpenses of such places of detention and any other children's services, thecounty commission or other legislative authority is hereby authorized toimpose a tax on the sale of cigarettes made of tobacco or any substitute fortobacco, not to exceed two and one-half mills per cigarette sold in thecounty.
3. The rate of taxation shall not be greater than the amount requiredfor children's services.
4. The county cigarette tax shall be collected by the state departmentof revenue in the same manner as is provided by chapter 149, RSMo, for thecollection of the state cigarette tax. The director of revenue shall retain,from the county tax collected, one percent of the amount collected and depositthat amount in the state general revenue fund to help defray the cost to thestate of collecting and distributing this tax.
5. The county tax shall be paid, county stamps or meter impressionsshall be affixed, records covering the business carried on in any countyadopting the tax herein provided shall be kept in Missouri, records shall besubject to the examination of any authorized representative of the director,and reports covering the county tax required by the director shall be filed inthe same manner as is provided by chapter 149, RSMo, for the state cigarettetax; except, that the payment of the county tax shall not be deferred and atwo percent discount shall be given any wholesaler for affixing stamps ormaking reports required by the director.
6. The director may make refunds or exchange county stamps or meterunits on unused county stamps or meter units or on county stamps or meterimpressions affixed to any packages of cigarettes which have become unsalablein the same manner as is provided by chapter 149, RSMo, for the refund orexchange of state cigarette tax stamps or meter units.
7. If after any audit, examination of records or other investigation thedirector finds that any person has sold cigarettes in any county adopting thecigarette tax herein provided, without county stamps or meter impressionsaffixed thereto or that any person has failed to pay the county tax oncigarettes sold in such counties, the director shall assess such county taxagainst such person, together with a penalty equal to one hundred percent ofthe county tax due and the tax and penalty thereon shall bear interest at therate of six percent per annum from the date such cigarettes were sold in suchcounty until the date of payment. The county taxes and penalties assessedunder this section shall be a first lien on all property and assets of suchperson within this state.
8. No person, other than licensed wholesalers or other personsspecifically provided for in chapter 149, RSMo, shall possess for the purposeof sale in any county adopting the tax herein provided, any cigarettes towhich stamps or meter impressions evidencing the county tax are not affixed.Mere possession of unstamped packages of such cigarettes shall be prima facieevidence that the cigarettes are intended for sale in such county.
9. All cigarettes to which county stamps or meter impressions are notaffixed which shall be found in the possession, custody, or control of anyperson, for the purpose of being consumed, sold or transported into, within orthrough any county adopting the tax herein provided, for the purpose ofevading the provision of this section, or with intent to avoid payment of thecounty tax authorized hereunder, and any motor vehicle, truck or otherconveyance whatsoever used in the transportation of such cigarettes, and allparaphernalia, equipment or other tangible personal property incident to theuse of such purposes, found in the place, building, vehicle, or vehicles wherethe cigarettes are found may be seized by the director or his duly authorizedagents, or any peace officer within the state, and the same shall be, from thetime of the seizure, forfeited to the county of seizure and a properproceeding filed in a court of competent jurisdiction in the county ofseizure, to maintain the seizure and prosecute the forfeiture in the samemanner as is provided by section 149.055, RSMo, for the state cigarette tax.
10. The director of revenue of this state shall promulgate reasonableand necessary regulations for the collection of this tax. No rule or portionof a rule promulgated under the authority of this section shall becomeeffective unless it has been promulgated pursuant to the provisions of section536.024, RSMo.
11. Any person who commits any act or omission with regard to cigarettessold or intended to be sold in any county adopting the tax herein provided; orwith relation to stamps applied or intended to be applied to cigarettes forsale in any such county, or with respect to records, reports, or returns ofsales made taxable under this section; which if done with regard to cigarettesmade taxable under chapter 149, RSMo, or stamps or records prescribedthereunder, would be a violation of said chapter, shall be guilty of amisdemeanor and upon conviction shall be punished as provided by law.
12. The budget for the operation of such places of detention shall befixed by the circuit judges en banc in counties of the first class with thegreater part of a city of three hundred fifty thousand or more population.Such budget shall be filed with the county commission or other legislativeauthority at the same time as, and becomes a part of, the budget of thecircuit court en banc for the performance of its other duties and functions.
(RSMo 1939 § 9189, A.L. 1969 S.B. 241, A.L. 1976 S.B. 707, A.L. 1978 H.B. 1634, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3)Prior revisions: 1929 § 14849; 1919 § 13804; 1909 § 1711