0327 (Cigarette Tax).ORD INANCE NO. 3 c7R 7
AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA -
RELATING TO TAX ON CIGARETTES: FIXING RATES, PROVID-
ING FOR COLLECTION AND USE OF PROCEEDS; AND OTHERWISE
PERTAINING TO THE LEVY OF SUCH TAX.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OKEECHOBEE,
FLORIDA:
Section 1. Tax imposed; Amount.
(1) An excise or privilege tax, in addition
to all other taxes of every kind imposed by law,
is imposed upon the sale, receipt, purchase, posses-
sion, consumption, handling, distribution and
use of cigarettes sold or to be sold at retail
within the territorial limits of the city (or
town if the municipality is so designated) in the
following amounts, except as otherwise provided by
general law, for cigarettes of standard dimensions:
(a) Upon all cigarettes, as herein defined,
four inches long or less, five and one -half mills
on each cigarette.
(b) Upon all cigarettes, as herein defined,
more than four inches long and not more than six
inches long, eleven mills on each cigarette.
(c) Upon all cigarettes, as herein defined,
more than six inches long, twenty two mills on each
cigarette.
(2) The description of cigarettes contained in
paragraphs (a), (b) and (c) of subsection (1) 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, given away
or used of a size other than of standard dimensions,
the same shall be taxed at the rat,: of one cent
on each such cigarette.
ORDINANCE NO. Page 2
(3) Where cigarettes as described in subsection
(1) (a) above, are packed in varying quantities of
twenty (20) cigarettes or less, the following rate
shall govern:
(a) Packages containing ten (10) cigarettes or
less require a five and one -half cent (526 tax; and
(b) Packages containing more than ter. (10) but
not more than twenty (20) cigarettes require an
eleven cent (110 tax.
(4) Where cigarettes, as described in subsection
(1) (b) above, are packed in varying quantities of
twenty (20) cigarettes or less, the following rates
shall govern:
(a) Packages containing ten (10) cigarettes or
less require an eleven cent (116 tax; and
(b) Packages containing more than ten (10) but
not more than twenty (20) cigarettes require a
twenty two cent (226 tax.
(5) Where cigarettes, as described in subsection
(1) (c) above, are packed in varying quantities of
twenty (20) cigarettes or less, the following rates
shall govern:
(a) Packages containing ten (10) cigarettes or
less require a twenty two c..... (226 tax; and
(b) Packages containing more than ten (10) but
not more than twenty (2u) cigarettes require a
forty four cent (446 tax.
Section 2. Tax Collection;
The tax levied and imposed herein shall be collected by
the Beverage Department of the state in the manner prescribed
in Chapter 210, Florida Statutes.
Section 3. Cigarette Tax Fund;
All funds received by the city by virtue of this ordinance
shall be paid into a separate fund to be designated "Cigarette
Tax Fund" and shall be used and expended only for the purposes
specified in Chapter 210, Florida Statutes.
Section 4. Conflicting ordinances;
All ordinances in conflict herewith are repealed.
ORDINANCE NO.
Page 3.
Section 5. This ordinance shall take effect March ‘ , 1968.
PASSED and ADOPTED by the City Council of the City of Okeechobee,
Florida, on this a b day of March, 1968.
6/det,"
APPROVED:
14
City Council
4t4J4(,-Th
ayor