O-37-C
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CODE ORDINANCES
N~
88
NO. 37-C
AN ORDINANCE :REP.EALING ORDINANCE NUMBER 21-19 OF ARTICLE II, ACCORD-
ING TO THE CODE OF ORDINANCES OF THE CITY OF CLERMONT, FLORIDA;
IMPOSING AN INCREASED TAX ON CIGARETTES SOLD WITHIN THE CITY OF CLERMONT;
PRESCRIBING STANDARDS AS TO DIMENSIONS FOR TAXING PURPOSES; REPEALING
ALL ORDINANCES IN CONFLICT THEREWITH; PROVIDING FOR SEPARABILITY;
PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF CLERMONT, FLORIDA:
Section 1:
1. That there is hereby imposed an excise or privilege tax,
in addition to all other taxes of every kind imposed by law, is
imposed upon the sale, receipt, purchase, possession, consumption,
handling, distribution and use of cigarettes sold or to be sold at
retail within the territorial limits of the City in the following
amounts, except as otherwise provided by general law, for ciggrettes
of standard dimensions:
(a) Upon all cigarettes, as herein defined, four inches
long or less, five and one-half mills on each cigarette.
(b) Upon all cigarettes, as herein defined, more than four
inches long and not more than six inches long, eleven mills on each
cigarette.
(c) Upon all cigarettes, as herein defined, more than six
inches long, twenty-two mills on each cigarette.
2. The description of cigarettes contained in paragraphs (a) ,(b)
and (c) of subsection (1) 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 standard dimensions, the
same shall be taxed at the rate of one cent on each 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
five and one-half ( 5 1/2¢) cent tax; and 1
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require an eleven (ll¢) cent tax.
4. Where cigarettes, as described in subsection (1) (b)
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
and eleven (ll¢) cent tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a twenty-two (22¢) cent 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:
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CODE ORDINANCES
N~
89
(a) Packages containing ten (10) cigarettes or less require
a twenty-two (22¢) cent tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a forty-four (44¢) cent tax.
Section 2:
If any article, section, clause or provision of this Ordinance
be deemed or held invalid by any court of competent jurisdiction
for any reason or cause, the same shall not affect or invalidate the
whole of this Ordinance, nor any part thereof, other than that particular
provision deemed or held invalid.
Section 3:
AI12Ð~dinances, or parts of Ordinances, in conflict herewith
are hereby repêaled.
Section 4:
This Ordinance shall be posted as provided by law and it
shall become law and shall take effect immediately upon its being
posted as provided by law.
First reading this 12th day of March, 1968
PASSED AND ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLERMONT
LAKE COUNTY, FLORIDA, THIS 26th day of March, 1968
CITY OF CLERMONT
BY:, 4;£U,·~Æ~¡?//--
;.r~êS1~e~t li~un6il
ATTEST:
¡Q~~4) :tJ.I1J/
Ci ty CleJ::k
APPROVED by me this 26th day of March, 1968
~¿-~
Mayor
Posted at City Office and at Fire Station, City of Clermont,
from March 27th, 1968 to April 2nd, 1968.
iQ~A) 1. ~/J~jJ .-I
City Clerk