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NO. 2-C
A N ORDINANCE AMENDING SECTION 21-19 TO SECTION 21-21, INCLUSIVE OF
ARTICLE II, OF THE CODE OF ORDINANCES OF CLERMONT, FLORIDA PERTAIN-
ING TO CIGARETTE TAXES, PROVIDING EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, FLORIDA:
SECTION I: That Sec. 21-19 to Sec. 21-21, both inclusive, of Article II, TAX
ON CIGARETTES are hereby amended to read as follows:
Sec. 21-19. Tax imposed; amount.
is hereby levied and
A n excise or privilege tax in addition to all other taxes of every kind I
imposed upon the sale, receipt, purchase, possession, consumption, hand-
ling, 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 (16) mills on each cigarette.
(2) The description of 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 a standard dimen-
sions, the same shall be taxed at the rate of one cent on each
such cigarette.
(3) Where cigarettes, as described in subsection (1) (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 require a four-
cent (4¢) tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require an eight-cent (8¢) tax.
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(4) Where cigarettes, as described in subsection (1) (b) above, are
packaged in varying quantities of twenty (20) cigarettes or less,
the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require an eight-
cent (8¢) tax; and
(b) Packages containing more than (10) but not more than twenty
(20) cigarettes require a sixteen -cent (16¢) tax.
(5) Where cigarettes, as described 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 six-
teen-cent (16¢) tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a thirty-two-cent (32¢) tax.
Sec. 21-20.
Collection of tax.
The tax levied and imposed herein shall be collected by the Beverage
Department of the State of Florida in the manner prescribed in Chapter 210,
Florida Statutes.
Sec. 21-21. Appropriation of funds collected.
All funds received by the city by virtue of this ordinance shall be paid
into a separate fund to be designated "cigarette tax fund" and shall be appropriated
and expended only for the purposes specified in Section 210.03, Florida Statutes.
SECTION II. Effective Dates.
The Council find it necessary to declare the passage of this Ordinance
to be an emergency measure and, therefore, same shall become effective at 12:01
o'clock A.M. July 1, 1963.
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PASSED AND ADOPTED By the Council of the City of Clermont, Florida on:
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1st Reading on June 18, 1963.
1963.
1963.
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NO. 2 - C
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RECEIVED AND APPROVED by me this June 18, 1963.
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CER TIFICA TE
I HER E BY C E R T I F Y T hat a certified copy of the foregoing Ordinance
No. 2-C was duly posted.
DA TED, June 19, 1963.
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