Page 1 ORDINANCE wo. _{/P? WM foe AN ORDINANCE REWUIRING THE AFFIXING OF DECALS wi (/ 73 OR STAMPS TO MALT OR BREWED BEVERAGE CONTAINERS BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PRICHARD, ALABAMA, as follows: SECTION 1: It shall be unlawful and an offense against the City of Prichard for any person, firm, club, association, or corporation to have in his, her or its possession any can, bottle, or other container of malt or brewed beverage not having firmly attached or affixed thereto on the cap, crown, top, or other suitable place a decal, stamp, or other evidence of the fact that the proper tax or license for such malt or brewed beverage now or hereafter levied by the City of Prichard has been paid. SECTION 2; It shall be the duty and responsibility of the City Clerk of the City of Prichard, or the person performing the duties of such City Clerk to design, prepare or cause to be designed prepared or otherwise made ready and purchase in proper quantities the decals, stamps or other evidence of payment of the license tax upon malt or brewed beverages now or hereafter imposed by the City of Prichard; provided that such action of the City Clerk shall be approved by the City Council of the City of Prichard. It shall also be the duty of the City Clerk to keep on hand sufficient Quantities of such decals, stamps or other evidence of payment and to sell the same to those applying therefor, to keep complete and accurate records of all transactions with relation thereto, and to make periodic reports to the council concerning the same. SECTION 3: It shall be the duty and responsibility of each jobber, wholesaler and distributor of malt or brewed beverages to Alabama Beverage Control Board Licensees within the City of Prichard or within the Police jurisdiction thereof to acquire prior to such sale or delivery the appropriate quantity of such decals, stamps or other evidence of, the fact that the proper tax or license for such malt or brewed beverages now or hereafter levied by the City of Prichard shall have been paid, and such jobber, distributor or wholesaler shall, upon making a sale of or delivery to such licensees in the City of Prichard or within the police jurisdiction thereof, furnish to such licensee with such malt or brewed beverages the proper quantity of such decals, stamps or other evidence of the fact that the proper tax or license for such malt or brewed beverages levied now or hereafter by the City of Prichard shall have been paid, and such license shall forthwith affix the same to the bottles, cans or other containers of such malt or brewed beverages. SECTION 4; Any other person, firm, club, association or corporation having or intending to have in his, her or its possession, any malt or brewed beverages within the City of Prichard or within the police jurisdiction thereof shall purchase from the City Clerk of the City of Prichard, or the person performing the duties of such clerk, the proper duantity of decals, stamps or other evidence of the fact that the proper tax or license for such malt or brewed beverages now or hereafter levied by the City of Prichard shall have been paid, and shall forthwith affix the same to the bottles, cans or other containers of malt or brewed beverages. SECTION 5; It shall be the duty and responsibility for any person, firm, club or association or corporation to file with the City Clerk of the City of Prichard within 10 days from the adoption if this ordinance a statement under oath setting forth the inventory of all malt or brewed beverages then in the possession of or under the control of any person, firm, club, association or corporation. Page 2 «On SECTION 6: It shall be the duty and responsibility for any person, firm, club or association or corporation to have firmly attached or affixed to any malt or brewed beverages a decal, stamp or other evidence of the fact that the proper tax or license for such malt a brewed beverage now or hereafter levied by the City of Prichard has been paid within 30 days from date of adoption. SECTION 7: It shall be the duty of the police department and the License Inspector of the City of Prichard to enforce the provisions of this Ordinance, SECTION 8; Any person, firm, club, association or corporation found with more than three (3) cans, pottles or other containers of malt or brewed beverages in his, her or its possession in the City of Prichard or within the police jurisdiction thereof without the proper decal, stamp or other evidence of payment of the tax due the City of Prichard except as expressly provided herein, shall, upon conviction, be fined not more than $100, and may, in addition, in the discretion of the Judge or Recorder trying the same, be sentenced to jail or hard labor for the City of Prichard for a period not to exceed six (6) months, one or both. SECTION 9; All parts of Ordinances of the City of Prichard or resolutions heretofore passed in conflict with this ordinance be and the same are hereby repealed to the extent of any such conflict. SECTION 10: This ordinance shall become effective upon its adoption by the City Council. ADOPTED this 7thday of April, 1969. APPROVED: BY: Z TAYOe 5 1 10 1 2 4 1306 1553 16 53 93.125259 7 2 1 11 0 0 0 222 1620 689 245 -1 3 1 11 1 0 0 222 1620 689 245 -1 4 1 11 1 1 0 222 1620 689 245 -1 5 1 11 1 1 1 222 1620 689 245 95.000000 Page 3 [/87 ORDIANCE NO, ee AN ORDINANCE TO LEVY A LICENSE TAX ON PERSONS, FIRMS, CORPORATIONS AND OTHER ENGAGED IN THE BUSINESS OF SELLING, STORING OR DELIVERYING CIGARETTES WITHIN THE CORPORATE LIMITS OF THE CITY OF PRICHARD, ALABAMA, AND THE POLICE JURISDICTION THEREOF: TO PROVIDE FRO THE ENFORCEMENT AND COLLECTION OF SAID LICENSE TAX, AND TO PROVIDE PENALTIES FOR FAILURETO COMPLY WITH THE TERMS THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PRICHARD, ALABAMA AS FOLLOWS: Section 1. DEFINITIONS, Unless the contex clearly indicates a different meaning, the following words and phrases wherever used in this ordinance shall have the meanings respectively ascribed to them in this section: Person means a natural person, firm, corporation, association, Club, receiver, and trustee or other person acting in a fiduciary Capacity. Cigarettes means a roll of finely cut tobacco or any sub- stitutes therefor enclosed in paper prepared for smoking in individuals. Package means individual containers holding twenty () cigarettes or less from which or in which retail sales of cigarettes are normally made or intended to be made, City means City of Prichard, Alabama. Corporate 5 1 10 1 1 2 493 1274 135 24 95.388649 Limits means the territory outside but within three miles of the corporate limits of the city, but not including territory within the arporate limits of any other incorporated minicipality and not including territory which is nearer to the bandary of another incorporated municipality then to the City of Prichard, Alabama, Wholesale 5 1 11 1 1 2 495 1511 133 23 94.150436 dealer means a person who sells or delivers within the city or its police jurisdiction at wholesale only, cigarettes to retail dealers for the purpose of resale only. Retail 5 1 12 1 1 2 434 1645 134 24 93.278145 dealer means any person, other than a wholesale dealer, who sells or delivers cigarettes within the city or its police jurisdic- tion, and any person operating under a retail dealer's license, Dealer means any wholesale or retail dealer as herein defined. Decals, 5 1 14 1 1 2 455 1850 113 26 96.224846 stamps 5 1 14 1 1 3 593 1853 35 17 96.224846 or 5 1 14 1 1 4 653 1848 95 22 96.380768 other 5 1 14 1 1 5 775 1847 155 23 96.500656 suitable 5 1 14 1 1 6 953 1846 154 29 95.774834 objects means the decals, stamps or other suitable objects by the use of which the taxes levied under this ordirance are paid. Sold and Sale means any transfer of title or possession, or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever for a consideration or any agreement threfore, including rewards, prizes or premiums or cigarettes given as a result of operations on punch boards, shooting galleries or other activities. Store and Stored means the stomge or warehousing of cigarettes in any manner, or the withdrawal or use of the same for any purpose, other than for resale or reshipment outside the city or its police jurisdiction, The masculine ger®r shall include the feminine and neuter genders. Wherever the contex requires, the plural shall irlude the singular and the singular shall include the plural. Section 2, TAX LEVY IN CITY. Indaidition to all other taxes now imposed by law or ordiance, every person who sells, stores or delivers cigrettes shall pay a license tax to the city, and a license tax is hereby fixed and levied, for the sale, storage or deliery of Page 4 -2- cigarettes in the corporate limits of the city, which license tax shall be in an amount equal to two cents (2¢) for each twenty cigarettes or fraetion of said number, contained in the package so sold, stored or delivered. Except those cigarettes sold and dis- tributed through vending machines; those cigarettes shall have in addition to all other taxes now imposed by law or ordinance, every persm who sells, stores or delivers cigarettes shall pay a license tax to the city, ad a license tax is herby fixed and levied, for the sale, dprage or delivery of cigarettes in the corporate limits of the city, which license tax shall be in an amount equal to five cents (5¢) for each package so sold, stored or delivered. Section 3. TAX LEVY IN POLICE JURISDICTION. In addition to all other taxes now imposed by law or ordirance, every person who sells, stores or delivers cigarettes in the police jurisdiction of the city, shall pay a license tax to the city, and a license tax is hereby fixed and levied, for the sale, storage or delivery of cigarettes in the police jurisdiction of,the,c whichylicen tax,shal be in an amount equal to one-half i Ga eich fring chawnen tee oBxj/°" -C a stored—-or delivered: Lunt Are CE S412 oul > é Section 4. STAMPS, The City Clerk shall keep on hand for sale an adequate quartity of decals, stamps or other suitable objects to be affixed to each package of cigarettes in denominations as required under this ordinance evidencing the fact that the license tax on the cigarettes in such package has been paid, but no person shall be en- titled to purchase any such number of decals, stamps or other suit- able objects as shall cause the purchase price to include a fraction of a cent. Section 5. AFFIXING STAMPS. Before any cigarettes shall be sold, stored or delivered within the corporate limits of the City or its police jurisdiction by any dealer, such dealer shall affix to each package of cigarettes a decal, stamp or other suitable object obtained from the City Clerk in the amounts set out in this ordinance in payment of the license taxes imposed by this ordinance. Every dealer shall, within one hour after receipt of any cigarettes within the city or its police jurisdiction, unless sooner offered for sale, cause a decal, stamp or other suitable object obtained from the City Clerk to be firmly affixed to each individualy package. No decal, stamp or other suitable object required to be affixed to any package or cigarttes shall, after the same has been affixed as herein pro- vided, be again used in payment of any part of the tax levied under this ordinance, Section 6. RECORDS. Every wholesale dealer shall, at the time of selling or delivering cigarettes within the city or its police ju- risdiction, amke a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of such cigarettes and the price thereof, Every wholesale dealer and every retail deler shall keep a record of the purchase, sale exchange or receipt of cig- arettes, all such invoices and records and all cancelled checks and other memoranda pertaining to any such purchase, sale, exchange or receipt shall be retained for a period of three years and shall be subject to inspection of the City Clerk or his duly authorized deputy or representative, who shall have the power and authority to enter upon the premises of any dealer at all reasonable times for the purpose of examining such invoices, records, cancelled checks and other memoranda. Any person who purchasesa@ receives in any manner whatsoever cigarettes which do not have stamps affixed in the manner required by this ordiance shall, within three days after receipt of such cigarettes, report the receipt and purchase thereof to the City Clerk, giving the date of purchase or receipt, the name of the person or firm from which purchased or re@ived and a list describing the Page 5 Such report must be made by registered mail or in person. Section 7. ILLEGAL ACTS. Among others, the following ects end omissions shali be unlewful: (e) ¢ shall be unlawful for eny person who is required by this ordinance to effix decqls, stemps or other suitable objects to packages of cigarettes to fail to affix such decals, stamps or other suitable objects in the manner and within the time required by this ordinance. (ob) Ic shall be unlewful for any person to sell, offer for sale, store or deliver within the city or ite police jurisdiction any cigerettes where decals, stamps or other suitable objects have not been affixed es provided in this ordinance. (c) Ic shell be unlawful for eny person to have in his pos- session or under his control more than three (3) packages of cigar- ettes to which decals, stamps or other suitable objects have not been effixed as provided in this ordinance. (a) it shell be unlawful to manufacture, buy, sell, offex for sale, or possess, or attempt so to do, eny reproduction or counter- feit of the decals, stamps or other suitable objects provided for in thie ordinence, or to possess tools, implements, instSuments or materials of any kind necessary ox appropriate to xveproduce or counter- feit such decals, stamps or other suitable objects, or to elter or cause to be sltered any decals, stamps ox other suitable objects herein provided for. (e) It shall be unlawful to remove from @ package Or other- wise prepare any decel, stamp or other suiteble object with intent to use or cause the same to be used, after it hes alreagy been used, or to buy, offer for sale, give away, sell or deliver, any washed, removed, altered or restored decal, stamp or other euiteble object to any person, or to have in possession eny such washed or removed or restored ox altered decal, stamp or other suitable object, or, for ghe purpose of indicating payment of any tex hereunder, to rouse any decal, stamp or other suitable object which hes theretofore been used for the payment of eny tax provided in this ordinance, or to sell eny decal, stamp or other suitable object provided for herein except ss to seles made by the City Clerk. (£) 1c shall be unlawful to reuse or refill with cigerettes eny package from which cigarettes have been removed end with respect to which the tax has theretofore been paid. (g) [tc shali be unlawful for any person, who is in this ordi- nance required to keep records, to fail or omit to «eep same in the manner herein provided, or to refuse co permit the City Clerk or his duly authorized deputy or representative to inspect the seme at eay reasonable hour, or to interfere with or obstruct the City Clerk or his duly authorized deputy or representative in the meking of any such ine spection. (h) It shall be unlawful for any person who is herein required to £ile stetements wich che City Clerk to fail or omit to meke or file eny statement herein specified, or to make any false stetemmnt therein , end such offense shall be 2 continuing offense ageinst the city ana esch dey during which such person shall sell, store or de- liver cigerettes in the city or its police jurisdiction during such default shall constitute « separate offense. (4) It shell be unlawful for eny pereon who is required to Page 6 — pay’ the license tax herein provided for to fail to pay the same within the time herein specified, and such offense shall be a eontinuing offense against the city and each dey during which said person shall sell, store or deliver digarettes in the city or ita police jurisdiction during such default shall constitute a separate offense. Section 8. CONSTRUCTION. (a) This ordinance shall not be construed to tax interstate coumerce or any business of the United States government or any branch or agency thereof. | (b) This ordimance shall not be construed to apply to cigarettes stored for the purpose of resale or reshipment outside the city and its pélice jurisdiction and which are actually so resold or reshipped. (c) This ordinance shall not be construed to repeal any of the provisions of any other ordinance or of the general license code of the city, but shall be beld to be cumulative. ‘ (d) Whenever the requisite amount of decals, stamps or other suitable objects have been affixed to the cigarettes or to the pack- ages containing the same as required herein, this ordinance shall not be construed to require additional decals, stamps or other suitable objects to be affixed thereto in case of subsequent sales, deliveries or storage; provided, that where such cigarettes have had the proper decals, stamps or other suitable objects affixed for sale, delivery or storage within the police jurisdiction, then before the same can be sold, delivéred or stored in the corporate limits of the city there must be properly affixed to such cigarettes an equal amount of decals, stamps or other suitable objects to those already affixed. Section 9. SEVERABILITY. Each and every provision of this ordinance is hereby declared to be en independent provision, and the holding of aay 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 re- gara@less of any provision which might be held invalid. Q Section 10. PENALTY. Any person violating any of the pro- visions of this ordinance shall, upon conviction, be punished by a fine of not more than One Hundred ($100.60) Dollars, and may in addition, be sentenced to jail or hard iabor for the City of Prichard for a period not to exceed six (5) months. Section 11. EFFECTIVE DATE, This ordinance shall become effective at 12:01 A.M. on the day of , LCs Adopted this 77/4 day of _4 7k 4, 1967. APPROVED: LZ VA Lopez MAYOR