HomeMy WebLinkAboutOrdinance 434
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ORDINANCE NO.
1+34 _
A.N ORDINANCE OF THE CITI OF OCOEE RELATING TO TAX ON CIGARETTES;
FIXING RATES, PROVIDING FOR COLLECTION AND USE OF PROCEEDS; AND
OTHERVVISE PERTAINING TO THE LEVY OF SUCH TAX.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OCOEE:
Section. 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, dis-
tribution and use of cigarettes in the territorial limits of the city
for cigarettes of standard dimensions as defined by the general
law of the state in the following amounts;
1. (a) Upon all cigarettes, as herein defined, three and
one-half (Ji) inches long or less, four (4) mills on each
cigarette;
(b) Upop all cigarettes, as herein defined, between
three and one-half (J~) and six (6) inches long, eight ($) mills
on each cigarette; and
(c) Upon all cigarettes, as herein defined, six (6) inches
long or longer, sixteen (16) mills on each cigarette.
2. The discrip~ion bf cigarettes contained in sub-section one
of this section are hereby declared to be standard as to dimensions
for taxing purposes as provided in this ordinance and should any
cigarette be received, purchased, possessed, sold offered for sale,
given away or used of a size other than of standard dimensions, the
same shall be taxed at the rate of one cent on each such cigarette.
J. Where cigarettes, as described in subsection l.(a) above,
are packed in varying quantities of twenty (20) cigarettes or less,
the following rate shall govern:
(a) Packages containing ten (10) cigarettes or less
reguire a four-cent (4~) tax; and
(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require an eight-cent ($~) tax.
4. Where cigarettes, as described in subsection 1. (b) above,
are packages in varying quantities of tvfenty (20) cigarettes or less,
the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require
an eight-cent ($~) tax; and
(b) Packages containing more than (10) but not more than
twenty (20) cigarettes require a sixteen-cent (16i) tax.
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5. Where cigarettes, as discribed 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 containg more than ten (10) but not more
than twenty (20) cigarettes require a thirty-two-cent (}21) tax.
Section 2. The tax levied and imposed herein shall be collected
by the Beverage Department of the state in the arnnner prescribed
in Chapter 210, Florida Statutes.
Section 3. All funds received by the city by virtue of this ord-
inance shall be paid into a separate fund to be designated
llcigarette tax fundll and shall be used and expended for the pur-
poses specified in Section 210.03, Florida Statutes.
Section 4. All ordinances in conflict herewith are repealed.
Section 5. Should and portion of this ordinance be held invalid
than su,ch portion af.? are not declared to be invalid shall remain
in full force and effect.
Section 6. This ordinance shall become effective July 1st, 1963.
Done in open session at Ocoee, Orange County, Florida this 18th
day of June, 1963.
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Attest:~4L pu/L
Clerk
Approved by the r.Iayor this
18th day of June, 1963.
rjlayor
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