Cigarette Tax

Code of Ordinance

Per Chapter 27, Article VI, Sections 27-336-352 of 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."

License Application

Each business selling cigarettes must pay an annual fee of $5. An initial application can be made by downloading the Cigarette License Application (PDF).

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 Cigarette Monthly Report (PDF) must be submitted. Reports shall detail each day the invoice number, customer name, and total cigarettes purchased by each customer. It is the duty of each wholesaler, or jobber, to generate this report for sales within the city.

Other Permits

If your business is also selling food, liquor, motor vehicles, or has an alarm system, additional permits may be required. Please email Customer Services for more information.

Existing Businesses

Existing businesses will be sent a renewal notice each year on or around May 15, and payment is due on or before June 30. Instructions will also accompany each renewal. If there are any changes to the operations of the business, you are required to email Customer Services. This includes, but is not limited to, change of:

  • Mailing address
  • Managing officer
  • Ownership / corporate status
  • Site address