0238 Levying Cigarette TaxORDINANCE NO. 238
AN ORDINANCE-LEVYING AND IMPOSING AN EXCISE OR
PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE,
POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION
AND USE OF CIGARETTES IN THE CITY OF OKEECHOBEE,
FLORIDA, PROVIDING FOR THE MET1J0D OF COLLECTION;
PROVIDING FOR THE EXPENDIT[TRE OF THE FUNDS DERIVED
THEREFROM; PROVIDING FOR THE EFFECTIVE DATE `IHERg0F.
BE IT ORDAINED BY THE CITY CO[TNCIL OF THE CITY OF
OKEECHOBEE, FLORIDA:
SECTION 1. That an excise or privilege tax in addition
to all other taxes of every kind imposed by law is hereby levied
and imposed upon the sale, receipt, purchase, possession, consump-
tion, handling, distribution and use of cigarettes in the territorial
limits of the City of Okeechobee, Florida for cigaretts of standard
dimensions as defined by the General Law of the State of Florida, in
the following amounts:
1. (a) Upon all cigarettes, three•and one -half inches
long or less, two and five- tenths•(2 5/10) mills
on each cigarette;
(b) Upon all cigarettes, between three and one -half
'and six inches long, five (5) mills on each
cigarette; and
(c) TJpon all cigarettes, six inches long or longer,
ten (10) mills on each cigarette.
2. The description of cigarettes contained in subsection
one of this section are hereby declared to be standard
as to dimensions for taxing purposes as provided in
this Ordinance and should any cigarette be received,
purchased, possessed, sold, offered for sale, ci_ven
away or used of a size other than of standard dimen-
sions, the same shall be taxed at the rate of one (1)
cent on each such cigarette.
3. Where cigarettes, as described in subsection (1) (a)
above, are packed in varying quantities of twenty
cigarettes or less, the f (l_lowir rH tes shall govern:
(a) Packages containing ten cigarettes or less
require a two and five- tenths (2 5/10) cent tax;
and
(b) Packages containing more than ten but not more
than twenty cigarettes require a five (5) cent
tax.
4. Where cigarettes, as described in subsection (1) (b)
above, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
(a) Packages containing ten cigarettes or less
require a five (5) cent tax; and
(b) Packages containing more than ten but not more
than twenty cigarettes require a ten (10) cent
tax.
5. Where cigarettes, as described in subsection (1) (c)
above, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
(a) Packages containing ten cigarettes or less require
a ten (10) cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a twenty (20) cent tax.
SECTION 2. The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida in the
manner prescribed in Senate Bill 18 -X as adopted by the 1949 Extra-
ordinary session of the Legislature of the State of Florida.
SECTION 0. That all funds received by the City of
Okeechobee, Florida, by virtue of this ordinance shall be paid into
a seperate fund to be designated "CIGARETTE TAX FUND" and shall be
appropriated and expended by the City Council for the following
purposes only:
For the future cost, purchase, building, designing,
engineering, planning, repairing, reconditioning, altering, expanding,
maintaining, servicing and otherwise operation any of the following:
Streets, bridges, storm sewers, curbs, drains, gutters,
water supplies, sanitary facilities and services for the preservation,
protection or improvement of the public health and safety, including
hospitals, fire stations and fire fighting equipment, sanitary sewers,
sewerage disposal systems, sewerage disposal plants and facilities,
garbage and refuse collection and disposal services, facilities and
equipment, incinerators and other facilities and services, including
street cleaning, inspections and services for the protection of pub-
lic health including the enforcement of ordinances designed to maintair
safe health standards with respect to foods, mosquito, insect and
rodent eradication and control, and the removal and abatement of
nuisances which may be or constitute dangers to public health and
the exerdise of controls for public safety, facilities for the
prevention of beach erosion, the enforcement of the laws of the
' laws of the State of Florida, 'and municipal ordinances with •
respect to public travel, health and safety, and such other
state functions which a re performed by municipal ;overnments within .
their boundaries, and are otherwise performed by the state and
county governments outside of the limits of incorporated•
municipalities, or as otherwise provided by the terms and pro-
visions of Senate Bill 18 -X, 1949, Extraordinary Session of the
Legislature of the State of Florida.
SECTION 4. This ordinance shall become effective on the
1st day of November, A. D. 1949.
Read in full the first t me, and by unanimous consent,
passed to second reading;
Read in full the second time, and by unanimous consent,
passed to third and final reading.
Read in full the third time and unanimously passed in
regular adjourned session, this the 17th day of October, A. D.
1949.
PRESIDENT CITY COUNCIL
AT'EST:
CITY CLERK
AP''ROVED BY ME, THIS THE 17th DAY OF OCTOBER, A. D. 1949.