Loading...
O-49-94 · ORDINANCE NO. 94 AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR PRIVILEGE TAX UPON THE SALE I RECEIPT I PURCHASE POSSESS ION I CONSUMPTION I HANDLING I DISTRIBUTION AND USE OF CIGARETTES IN THE CITY OF CLERMONT; PROVIDING FOR THE METHOD OF COLLECTION; PROVID- ING FOR THE EXPENDITURE OF THE FUNDS DERIVED THEREFROM; PROVIDING FOR THE EFFECTIVE DATE THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLERMONT: SECTION I. That 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, consump- tion, handling, distribution and use of cigarettes in the terri- torial limits of the City of Clermont for cigarettes of standard dimensions 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 5/10) mills on each cigarette; (b) Upon all cigarettes, between three and one-half and six inches long, five (5) mills on each cigarette; and 'fe) Upon all cigarettes, six inches long or longer, ten (10) mills on each cigarette. description of cigarettes contained in subsection 2. The ...... . . ~ .. 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 5/10) cent taxi and (b) Packages containing more than ten but not more than twenty cigarettes require a five (5) cent gax. · 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 Packages containing more than ten but not more than twenty cigarettes require a ten (10) cent tax. (b) 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 than twenty cigarettes require a twenty (20) cent tax. .. SECTION II. The tax levied and imposed herein shall be collected by the Beverage Department of the State of Florida in the manner prescribed in Senate Bill l8-X as adopted by the 1949 Extraordinary session of the Legislature of the State of Florida. SECTION III. That all funds received by the City of Clermont, by virtue of this ordinance shall be paid into a sep- arate fund to be designated "CIGARETTE TAX FUND" and shall be appropriated and expended by the City Council for the following purposes only: For the future cost, purchase, building, designing, engineering, planning, repairing, reconditioning, altering, ex- panding, maintaining, servicing and otherwise operating any of the following: Streets, bridges, storm sewers, curbs, drains, gutters, water supplies, sanitary facilities and services for the preser- vation, protection or improvement of the public health and safety, including hospitals, fire stations and fire fighting equipment, sanitary sewers, sewerage disposal systems, sewerage disposal plants ~nd facilities, garbage and refuse collection and disposal services, facilities and equipment, incinerators and other facilities and services, including street cleaning, inspections and services for the prote¢~ion of public health including the enforcement of ·.' I'· ordinances designed to maintain safe health standards with respect to foods, mosquito, insect and rodent eradication and control, and the removal and abatement of nuisances which may be or constitute dangers to public health and the exercise of controls' for public safety, facilities for the prevention of beach erosion, the enforcement of the laws of the state of Florida, and municipal ordinances with respect to public travel, health and safety, and such other state functions which are performed by municipal govern- ments within their boundaries, and are otherwise performed by the state and county governments outside of the limits of incorporated municipalities, or as otherwise provided by the terms and provisions of Senate Bill l8-X, 1949, Extraordinary Session of the Legislature of the State of Florida. SECTION IV. This ordinance shall become effective as of 12:01 A.M. on the first day of November, A.D., 1949. - - - - - - - - - - - - - - - - - - adjourned PASSED by the City Council at its/regular meeting held the 18th day of Dctab~r", A.D., 1949. I! 6ó"/ L- :: . - Pre;~ent of City Council Attest: M~ City Clerk - - - - - - - - - - - - - - - - APPROVED by me thislB tb day of "October, A.D., 1949. /~;:Y~ ..