0309 (Cigarette Taxes)ORDINANCE NO. 309
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. 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,
consumption, handling, distribution and use of cigarettes in the
territorial limits of the city (town) for cigarettes of standard
dimensions are defined by the general law of the state in the
following amounts:
1. (a) Upon all cigarettes, as herein defined, three and
one -half (32) inches long or less, four (4) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one -half (32) and six (6) inches long, eight (8) mills
on each cigarette; and
(c) Upon all cigarettes, as herein defined, six (6)
inches long or longer, sixteen (16) mills on each cigarette.
2. The description of cigarettes contained in sub - section
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, given away or used of a size other than of
standard dimensions, the same shall be taxed at the rate of
one cent on each such cigarette.
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:
ORDINANCE NO. 309
Page 2
(a) Packages containing ten (10) cigarettes or less
require a four -cent (40
tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require an eight -cent (8) tax.
4. Where cigarettes, as described in subsection 1. (b)
above, are packaged in varying quantities of twenty (20)
cigarettes or less, the following rates shall govern:
(a) Pa.kages containing ten (10) cigarettes or less
require an eight -cent (8) tax; and
(b) Packages containing more than (10) but not more
than twenty (20) cigarettes require a sixteen -cent (16) 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 sixteen -cent (16) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a thirty- two -cent (32)
tax.
Section 2. 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. 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 Section 210.03, Florida Statutes.
ORDINANCE NO. 309
Page 2.
Section 4. All ordinances in conflict herewith are
repealed.
Section 5. This ordinance shall take effect July 2, 1963.
PASSED by the City Council of the City of Okeechobee,
Florida, on this 2nd day of July, A. D. 1963.
APPROVED:
Mayor
f { Ir...e 1) `= $ C'_ I''E_ r ��
C6,26