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0181 Cigarette TaxORDINANCE NO./ g J AN ORDINA CE LEVYING A SPECIAL PT IVIL TE TAX ON ALL PEPS:-NS, FIE -S AND CORPOORA'TION OFFERING FOR SALE OR SELLINC C'GARETTES, CIi�ARS A "'D 5 : "OKING ; C.IACCO WITHIN THE CITY LIJ ITS OF THE CI'1Y OF OKEECHOBEE, FLORIDA: PROVIDING FOR THE COLLECTI7 OF SUCH TAX As'D FCR THE DISPOSITION THEREOF; AND PRESCRIEIi\G P>J,ALTIES FOR TF7 VIOLATION OF THE P LOVISIONS OF THIS ORDINAN''2 A'D'D r_ F5C IBINC TFT7 III : "E WHEN THIS ORDINANCE SHALL BE IN EFFEC1 . BE IT ORDAINED BY THE CITY COUIN CIL OF THE CITY OF QK ;ECHOL E, FLORIDA: � . 7 • . OTION 1. That in addition to all other tares of avert' kind and character now imposed by Ordinance of the City of Okeechobee, Florida, every person, firm or Corporation who sells, or offers for s le, at retail, cigarettes, cigars and smoking tobacco shall p €.y to the City of Okeechobee a license or privilege tax which shall be measured by and graduated in accordance with the amount received for such cigarettes, cigars or smoking tobacco and shell be oased on the ordinary retail selling price of su„h article. 1. On every package of cigarettes offered for sale for ten cents or less, a tax of shall be paid. 2. On Each. packa e of cigarettes selling for eleven cents and. not more than fifteen cents, a tax of 2s shall ile paid. 3. On each can, sack, jar or other container of smoking tobacco selling for fifteen cents of less, a tax of :LcL shall be paid. 4. On each can, sack, jar or other container of smoking tobacco selling for sixteen cents or over, tax of 2 shall be paid. 5. On cigars selling more than one for five cents, a tax of 1s/ shall be paid on each five cent sale. C. On cigars selling for five cents each or more a tax of each shall be paid. SECTION 2. The tax herein levied by this Ordinance shell be paid through the use of stamps herein orovided for. Stamps in denominations to the amount of the tax shall be affixed to the package or other container from which or in which the cigarettes, cigars and smoking tobacco texed by this Ordinance ere normally sold et retail. The stamps shall be affixed in such d manner that their removal shall require continued application of wrter or steam, a.nc1 the required amount of stamps to cover the tax shall 1 e affixed to each individual package. SECTION 3. The taxes imposed by this Ordinance shall be paid by affixing stamps in the manner and at the time herein set forth. Stamps shall be affixed by the retailer to the package in which or from which tha cigarettes, cigars or smoking; tobacco are normally sold at retail et or before the time of resale. The stamps required to '^e affixed to the package shall be purchased by the retailer in the required denominations from the City Clerk of the it of Okeed obee, and th'e City Clerk is hereby authorized to have prepared and to distribute, upon ;payment to him of the amount repro ented by such stamps, stamps suitable for denoting the tax on ell articles upon which a tax is imposed . by this Oi dinence. SECTION 4. It shall be unlawful for any retail seller to sell any cigarettes, cigars or smoking tobacco or any other like tobacco Product without first having paid the privilege tax there- for irre,osed by this Ordinance, by the purchase of the stamps provided for in t..ie Ordinance, and it s'. all be unlawful for any such seller to sell any of such products without having first affixed such stamps to the Package in which said cigarettes, cigars and smoking tobacco are sold at retail. SECTION 5. Each and every retail seller of cigarettes cigars end smoking tobacco, or other like tobacco products, selling such products at retail in the City of Okeechobee, for the •oriti•ilege of which a, tex is impeeed by the te? °,ns of th'_s Ordinance, shall keep complete records showing all soles in the City of Okeechobee of such cigarettes, cigars and smoking tobacco, or other like tobacco products, which said records shall at all times be open for insoection by the Chief of Police or any police officer of the City of Okeechobee, who shall have authority to make such transcripts thereof as may be r.ecessery for the purpose of enforcing the provisions of this Ordinance. SECTION 6. Any retail seller of Cigarettes, cigars or smoking tobacco, or other like tobacco products selling such products in the City of Okeechobee, willfully failing or refusing to pay the amount of the tax imposed by this Ordinance to the City of Okeechobee, or whc wilfully fails to properly affix the F ireeuired stG^ps to any cigaretts, cigars or smoking eba.eco, or other like tobacco products, within the time specified in Section of this Ordinance, or by the time of the rsale by such retail seller of such cigarette, cigars or smoking tobacco, or other ike tobacco products, shall be subject to a fine of not more than Two HunCred W00.00) Dollars, or to imprisonment, with oe without hard labor upon: the streets or public works of the City of Okee- chobee, cr not more than sixty (60) deys, or to both such fine anc ' 1)r eenment, et the ci scretian of the Jesyor f cr cac- &n a every violalon. SECTION 7. That whoever prepares any stamps with intent to sse i' i,'_ if ss ., o tc he used u.. :cigarettes, ora a.ny cxars, of smoking tobacco, or any other like tobacco pr educ;t, upon ash; oh a tax i% imposed by this Ordinance, in violation Ordinance, or whoever w:.lf'll..y removes :r otherwise prepares any stamps with the intent to use or cause the same to be used, after such stamps heve elreafy been used, or whoever wilfully or knowincly buys, sells, of er°s for se le or gives away any such used stamps to briy person, r er use upon ouch products, or kriowiiy uses the s.`,".nie, Jr hr. s osces :ion any used cr altered stm which has been re ;-eve., wh'_ch it has been previenaly affixed, er whBever for `»e purpose of indicating the vayment of any tax rere- inmder, reuees any stamp wh` ch has been theretofore used, for the t. • • purpose of oaying any tax 2rovided for by this Ordinance, or whoever buys, sells, offers for sale, or hes in his possessien an:i counterfeit stamps, shall be subject to a. fine of not ioc than To Hundred Dollars (200.00) or tO imprisonetent, with or without hard labor upon the streets or public works the City of Okeechobee, for not more than sixty (60) days, or to both such fine and Imprisonment, at the discretion of the Layor, for each and every violation. SECTION 8. All moneys collected fJAim the tax hereby levied shall be deposited by the City Clei.k in the General Fund Accoent of the City of Okeechobee, to be used for such proper e,unicipal purposes ae may be determined by the City Council. SECTION 9. If any section, portion or clause of this Ordinance, for any reason, shall be held void, inoperative or unconstitutioel, sech invalidity or unconstitutionality shall not affect or invalidate the remaining sections or provisions. SECTION 10. This Ordinance shall be cumulative to all other taxing ordinances of the City of Okeechobee but hereby repeals any Ordinance or parts of Ordinances in conflict with the p.euvisions hereof. SECTION 11. This Ordinance shall take effect on the let day of July, A. D. 1937. Read a first time and by unanimous consent passed to seeond readin6. Read a second time and by unanimous consent passed to e third and final reading. Read a. third time and PASSED by the City Council of the City of Okeechobee, Florida, in special session this day of June, A. D. 137 ATTEST: ...A6=r1PCce.-Ae President City Counci APPROVED by me this day of June, A. D. 1937.