HomeMy WebLinkAbout103/17 CIGARETTE TAX .11
1 I ORDINANCE NO. /
I \ /
• AN ORDINANCE OF THE CITY QF ZEPHYRHILLS, FLORIDA,
LEVYING AND IMPOSING AN EKcISE OR PRIVILEGE TAX UPON
THE SALE, RECEIPT, PURCHASE, POSSESSION, CONSUMPTION,
HANDLING, DISTRIBUTION AND USE OF CIGARETTES IN THE
CITY OF ZEPHYRHILLS, FLORIDA, PROVIDING FOR THE METH`�
OD OF COLLECTION; PROVIDING FOR THE EXPENDITURE OF
THE FUNDS DERIVED THEREFROM; PROVIDING FOR THE EFFECT-
IVE DATE THEREOF AND REPEALING ALL ORDINANCES AND
PARTS OF ORDINANCES HEREWITH.
BE IT ,ENACTED AND ORDAINED by the CityCouncil of the City
o Zephyrhills , Florida:
p / SECTION I: That fan 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, consump-
tion, handling, distribution and use of cigarettes in the territorial
limits of the City of Zephyrhills, Florida, for cigarettes of standard
di ensions as defined by the General Law of the State of Florida, in
the following amounts:
1. ('a) Upon. all cigarettes , three and one-half inches
long or less , two and five-tenths (2 5/1O) mills
on each cigarette;
(b) Upon all cigarettes between three and one-half
and six inches- long, five ( 5) mills on each
cigarette,; and
( c) . Upon all cigarettes , six inches long or longer,
ten (1O) mills on' each cigarette.
2. The description of cigarettes contained in subsection
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 dimen-
sions , the same shall be taxed at the rate of one (1)
cent on each such cigarette.
3. Where cigarettes , as described in subsection 1 (a)
above, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern,
(a) Packages containing ten cigarettes or less
require a two and five-tenths (2 5/1O) cent tax;;
(b) Packages containing more than ten but not more -+
than twenty cigarettes require a five ( 5) cent tax.
4. Where cigarettes , as described in subsection 1 (b)
above, are packed in varying quantities of twenty
cigarettes or less , the following rates shall govern:';
(a) Packages containing ten cigarettes or less
require a five ( 5) cent tax; and
(b) Packages containing more than ten but not more
:than twenty cigarettes require a ten (10) cent
tax.
5. Where cigarettes , as described in subsection 1 ( c)
above, are packed in varying quantities of twenty
cigarettes or less , the following rates shall govern:!
(a) Packages containing ten cigarettes or less require
a ten (10) cent tax; and
(b) Packages containing more than ten but not more �han
twenty cigarettes require a twenty (20) cent tax.
SECTION II: The tax levied and imposed herein shall be
co lected by the Beverage Department of the State of Florida in th
ma ner prescribed in Senate Bill 18-X as adopted by the 1949 Extra.
or inary session of the Legislature of the State of Florida.
SECTION III: That all funds received by the City of
Ze hyrhills , Florida, by virtue of this ordinance shall be paid into
a eparate fund to be designated "CIGARETTE TAX FUND" and shall bel
ap ropriated and expended by the City Council for the following
purposes only:
For the future cost, purchase, building, designing,
en ineering, planning, repairing, reconditioning, altering, expanding,
maintaining, servicing and otherwise operating any of the following:
Streets , bridges, storm sewers , curbs , drains , gutters ,
wa er supplies , sanitary facilities and services for the preservation,
pr tection or improvement of the public health and safety, including
ho pitals , fire stations and fire fighting equipment , sanitary sewers,
se�era e disposal gsystems, sewerage disposal plants and facilities,
ga bage and refuse collection and disposal services , facilities and
eq ipment , incinerators and other facilities and services , including
St eet cleaning, inspections and services for the protection of pub-
li health including the enforcement of ordinances designed to maintain
sa e health standards with respect to foods , mosquito , insect and rodent
er dication and control, and the removal and abatement of nuisances
which may be or constitute dangers to public health and the exercise of
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coitrols for public safety, facilities for the prevention of beach
er sion, the enforcement of the laws - of the State of Florida, and
municipal ordinances with respect to public travel, health and safety,
ani such other State functions which are performed by municipal govern-
ments within their boundaries , and are otherwise performed by the
St to and County governments outside of the limits of incorporated
nuiicipalities , or as otherwiseljprovided by the terms and provisions
i
of Senate Bill lE-Y, 1949 , Extraordinary Session of the Legislature
0± the State of Florida
SECTION IV: That all Ordinances and parts of Ordinances
ir conflict herewith be and they are hereby repealed.
SECTION V: This Ordinance shall become effective on the
1st day of November, A. D. 1949.
CITY OF ZEPHYRHILLS, PLO
President of the City Counc '
ATTEST
City Clerk
The foregoing Ordinance No. /d,� was read and passed or
g g
its first reading by the City Council of Zephyrhills, Florida, on the
day of €.Z � A. D. 1949.
CITY OF ZEPHYRHILLS, F 'DA
President of the City C ncil
ATTEST
City Clerk
The foregoing Ordinance No. /'® ,3 was read and passed obi
its second reading by the City Council of Zephyrhills , Florida , on the
day of , A. D. 1949.
CITY OF ZEPHYRHILLS ,gF7
ATTEST: �'�/�.crr President of the City until
City Clerk
The foregoing Ordinance No. was read and passed on
its third reading by the City Council of Zejhyrhills , Florida, on
t e 17 day ofPwi , A. D. 1949.
CITY OF ZEPHYRHILLS, FLORIDA
BY
President of the City Counci
A TEST:
.City Clerk
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