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HomeMy WebLinkAbout162 Cigarette Tax ORDINANCE NO. /� AN ORDINANCE OF THE CITY OF ZEPHYR- HILLS RELATING TO TAX ON CIGARETTES ; FIXING RATES , PROVIDING FOR COLLEC- TION 'AND USE OF PROCEEDS ; AND OTHER- WISE PERTAINING TO THE LEVY OF SUCH TAX. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ZEPHYRH ILLS , FLORIDA, as follows,: SECTION I : An excise or privilege tax in addition to all other taxes of every kind imposed by law is hereby levied and im- posed upon the sale, receipt, purchase, possession, con- sumption, handling, distribution 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 (3 1/2) inches long or less., four (4) mills on each cigarette; (b) Upon all cigarettes , as herein defined., between three and one-half (3 1/2) 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 (116) mills on each cigarette. 2. The description of cigarettes contained in sub-sectio 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 a-way or used of a size other tha of standard dimensions, the same shall be taxed at the rate of one cent on each such cigarette. -1-. 3. Where cigarettes,_ as described in sub-section 1. (a) above, are packed in varying quantities of twenty (20) ciga- rettes or less, the following rate shall govern: (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 (8c) tax. 4. Where cigarettes, as described in sub-section 1, (b) above, are packaged in varying quantities of twenty (20) ciga- rettes or less, the following rates shall govern: (a) Packages containing ten (10) cigarettes or less require an eight-cent (80) tax; and (b) Packages containing more than ten (10) but not more than twenty (20) cigarettes, require a sixteen-cent (160) tax. 5. Where cigarettes, as described in sub-section 1. (c) above are packed in varying quantities of twenty (20) ciga- rettes or less, the following rates shall govern: (a) Packages containing ten (10) cigarettes or less require a sixteen-cent (160) tax; and (b) Packages containing more than ten (10) but not more than twenty (20) cigarettes require a thirty-two-cent (32c) tax. SECTION II : 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 III: A11 funds received by the City by virtue of this Ordinance shall be paid into a separate fund to be designated "Cigarette -2- Tax Fund" and shall be used and expended only for the purposes specified in Section 210.03} Florida Statutes. SECTION IV: All Ordinances in conflict herewith are repealed. SECTION V: This .Ordinance shall take effect July 1, 1963. The foregoing Ordinance was read and passed on its First reading by the City Council of the City of Zephyrhills, Floridan, 7� on the 1___ day of June, 1963. President City Council Attest : /CitY Clerk The foregoing Ordinance was read aid passed on its Second reading by the City Council of the City of Zephyrhills, Florid , on the day of June, resident of /C'ty Council Attest, • - � ity Clerk The foregoing Ordinance was read and passed on its Third reading by the City Council of the City of Zephyrhills Florida on the day of June, 1963.. P esident of/ ty Council Attest: _ ity Clerk The foregoing Ordinance approved by me Its day o June, 1963. Q5 , Mayor -3- his is to certify that Ordinance #162 has been posted in two public places, amely, the City Hall and the U.S. Post Office for a period of fifteen days. he Ordinance was posted in the City Hall and the U.S. Post Office on July 3, 1963 and remained posted in said City Hall and U.S. Post Office ntil August 12, 1963. John Philli Jr. City Clerk Zephyrhills, Florida.