1968-03-26 Regular Adjourned1096
CI?Y
-' City Cler~
March 26, 1968
The City Council of the City of Okeechobee, Florida, met in regular adjourned session at
the City Hall on the above date at 5:30 P. M. with the following present: Mayer Dunham, President
Gardner, Councilmen Hunt, Padgett, Walker and Watford with Attorney Hendry and Clerk Spivey.
Councilman Walker presented the following Ordinance and moved its adoption and upon being
seconded by Councilman Watford was put tea veto and unanimously adopted:
ORDINANCE NO. 327
AN O~DINANCE OF THE CITY OF OKEECHO~EE, FLORIDA, RELATING TO TAX ON CIGARETTES:
FIXING ~ATES, FXQ¥IDIN~ FOR COLLECTION AND USE OF P~OCEEDS; AN~ OT~SE PEr-
TAINING TO THE LEVY OF SUCH TAX.
~E IT ORDAINED ~Y 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 impeSled upon the sale, receipt, purchase, possession, 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
standar~ 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 efa size other than of standard dimensions, the
same shall be taxed at the rate ef one cent on each such cigarette.
(3) Where cigarettes as described in subsection (1) (a) above, are packed in vary-
ing 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 (5½5) tax; and
(b) Packages containing more than ten (10) but not more than twenty (20)
cigarettes require an eleven cent (ll$) 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 (115)
tax; and
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(h) Packages containing more than ten (10) hut net more than twenty (20)
cigarettes require a twenty two cent (225) tax.
(5) Where cigarettes, as described in subsection (1) (c) above, are packed in
varyimg quantities of t~enty (20) cigarettes or less, the following rates shall goverm:
(a) Packages containing ten (lC) cigarettes or less require a twenty two cent
(225) tax; and
(b) Packages containing more than ten (lC) But not more than twenty (20)
cigarettes require a forty four cent (445) tax.
Section 2. Tax Collection;
The tax levied and imposed herein shall be collected By the ~everage Department
of the state in the manner prescriSed in Chapter 210, Florida ~tatutes.
Section 3 · Cigarette Tax ~lmd;
All fulds received by the city by virtue of this ordinance shall he paid into
a seperate fund to be designated "Cigarette Tax Fu~d" 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.
Section 5. This ordinance shall take effect March 26, 1~65.
PASSED and adopted by the City Council ef the City of Okeeche~ee, Florida, en this
26 day of March, 1~65.
Claude Gar~ner
N. S. Pad6ett
Alto Watfe.rd~ Jr.
E. H. Hunt
Franklia Walker City Council
ATTEST: Lore~a Spive~
CITY CLERK
APP~OVE~: Audle~ D~u~ham
MAYOR
ENT CITY OffUNOIL
ATTEST: ,~9,¢4...g4.4~b ~