Cigarette Tax

Per Chapter 27, Article VI, Sections 27-336-352 in the St. Joseph Code of Ordinances, “Every wholesale dealer, jobber, retail dealer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the City shall procure a license therefor for each place of business that desires to have for sale or distribution of cigarettes. “

Each business selling cigarettes must pay an annual fee of $5.00. An initial application can be made by clicking the form Cigarette License Application.

In addition to the registration fee, every retailer shall pay an occupation license tax at the rate of $2.50 per 1,000 for each and all cigarettes sold, offered, delivered, or displayed for sale. A discount of 4% is offered to the wholesaler or jobber to cover collection costs. This distribution to the City must be received by the 15th day of the next month following the month for which tax is due. Along with payment, a monthly report summarizing cigarettes sold must be submitted. You may use our form by clicking Cigarette Monthly Reporting. Reports shall detail each day the invoice number, customer name and total cigarettes purchased by each customer. It is the duty of each wholesaler, jobber to generate this report for sales within the City.

If your business is also selling food, liquor, cigarettes, motor vehicles or has an alarm system, additional permits may be required. Please contact our office at (816) 271-4751 for further information or click the Customer Service main menu to view the links to each.

Existing businesses will be sent a renewal notice each year on or around May 15th and are due on or before June 30th. Instructions will also accompany each renewal. If there are any changes to the operations of the business, you must contact the Customer Services Division. This includes change of site address, change of corporates status/ownership, change of managing officer, etc.

You may contact the Customer Assistance Center at (816) 271-4751, fax at (816) 271-4676, or e-mail at custserv@ci.st-joseph.mo.us. You may also visit our office at City Hall, 1100 Frederick, Room 106, St. Joseph, MO 64501.