The URL can be used to link to this page

Home My WebLink AboutCHAPTER #204AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE, POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION AND USE OF CIGARETTES IN THE CITY OF SEBASTIAN, FLORIDA; PROVIDING FOR THE METHOD OF COLLECTION; PROVIDING FOR THE EXPENDITURE OF THE FUNDS DERIVED THEREFROM; PROVIDING FOR THE EFFECTIVE DATE THERE- OF; REPEALING ALL ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH. BE IT ORDAINED BY THE CITY OF SEBASTIAN: SECTION I Tax Imposed; Amount. (1) 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, distribu- tion and use of cigarettes sold or to be sold at retail within the territorial limits of the City of Sebastian, Florida, in %he following amounts, except as otherwise provided by general law, for cigarettes 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 para- graphs (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 of standard dimensions, the same shall be taxed at the rate of one cent on each such cigarette. L. B. VOCELLE · ATTORlgEY AT lkkW · 2140 lOT" AVENUE · VERO BEACH, FLORIDA (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 cent (5-1/2¢) tax; and (b) Packages containing more than ten (10) but not more than twenty (20) cigarettes require an eleven cent (11¢) 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 an eleven cent (11¢) tax; and (b) Packages containing more than ten (10) but not more than twenty (20) cigarettes require a twenty-two cent (22¢) 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 twenty-two cent (22¢)tax; and (b) Packages containing more than ten (10) but not more than twenty (20) cigarettes require a forty-four cent (44¢) 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 and amendments thereto, Florida Statutes, and any applicable laws of the State of Florida. Section Iii Ail funds received by the City by virtue of this ordinance - 2 - L. B. VOOELLE · ATTOR/~EY AT LAW · 2140 lOT" AVENUE · VERO BEAGH, FLORIDA shall be used and expended only for the purposes specified in Section 210.03 and amendments thereto, Florida Statutes, and any applicable laws of the State of Florida. SECTION IV Ail ordinances or parts of ordinances in conflict here- with be and the same are hereby repealed. of 'SECTIONV This Ordinance shall become effective on the day * * * * * * I HEREBY CERTIFY that the foregoing Ordinance was duly ATTEST: passed by the City Council of the City of Sebastian, Florida, this ~7-//day of'' /~/~_/g/ , 1968. ~'Pr~y~ - ' ~ Council ~City ~rk * * * * * * The_foregoing Ordinance was approved by me this ~ of , 1 68. Mayor ...... ~ City of Sebas?i...~, Florida - 3 - L. B, VOGEI,LE · ATTORNEY AT LAW · 2140 10?~ A%ZEN'[JE · VERO BEACH, FLORIDA AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE, POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION AND USE OF CIGARETTES iN THE CiTY OF SEBASTIAN, FLORIDA; PROVIDING FOR TI{E METHOD OF COLLECTION; PROVIDING FOR THE EXPENDITURE OF THE FUNDS DERIVED T~rE~ROMt PROVIDING. FOR T}IE EFFF. CTI%r~ DATE THEJ~-~ OF; RR~~G~.AL~ OI~ID~N~S AND PARTS OF ORDXNAI~CES IN CONFLICT ~ER~WiT~I. BE IT ORDAINED BY THE CITY OF SEBASTIAN~ SECTION I Tax Iml;osed; Amount. (1) An excise or privilege tax, in addition to all other taxes of every kind imported by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, ~istribu- tion and use of cigarettes sold or to be sold at retail within the territorial !imit~ of the City of Sebastian, Florida, in ~_he following a~unts, except as otherwise provided by,general law, for cigarettes of standard dimenstons~ (a) Upon all cigarette~, 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 para- graphs (a), (b)and (c) of subsection (1) are hereby declared to be stan4ard as to dimensions for taxing purPOsee-'a~':~_'e~l:a~· 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, dimensions, the same shall be taxed at the rate of one cent on each such cigarette. L. 1~, ¥O(3ELLE · ATTOIiATEY AT lAW · ~140 10~" AVENiIE · YERO BEAGYI, FLORIDA (3) Where cigarettes as described in subsection (1) (a) above, are packed in varying quantities of twenty (20) cigarettes or le~, the following rate shall govern= (a) Packages containing ten (10)cigarettes or les~ require a five and one-half cent (5-1/2¢) tax;. and (b) Packages containing more than ten (10) but not more ti'mn twenty (20} cigarettes require an eleven cent (11¢) tax; (4) Where cigarettes, as describe~ in above, are packed in varying quant~ties of twenty (20) cigarettes or les~, the following rates shall govern: (a) Packages containing ten (10} cigarettes or less req%~ire an eleven cent (11¢) tax! and (b) Packages containing more than ten (i0) but not more than twenty (20) cigarettes require a twenty-~two cent (22¢) tax. (5) ~here c~arettes, as described in subsection (1) (c) above, are packed in varying' qua~tit~e~ of twenty (20) cigarettes or less, the followln, g rates shall govern~ (a) Packages containing ten (10) cigarettes or less re~i~u~re a twenty-two cent (22¢) tax; and (b) Packages containi~g more than ten (10) but not more than twenty (20) cigarettes require a forty-four rent (44¢) tax. The tax levied and imposed herein shall be collected by the ~everage De.~Dartment of the Chapter 210 and amendments thereto, Florida Statutes, and any appli~able laws of the State of Florida. Section III All funds received by the City by virtue of this ordinance - 2 - L. B_ VOCELLE · ATTORNEY AT I~W . 2140 10~'~ AVENUE · VERO BEACH, FLORIDA shall he used and expended only for the purposes specified in Section. 210.03 and amendments thereto, Florida StatUteS, and any applicable laws of the State of Florida. SECTION IV with be and the same are hereby repealed. SECTION V This Ordinance shall become effective on the ~ff_~/~ day * * * * * · I HEREBY CERTIFY that the foregoing Ordinance was duly passed by the City Council of the City of Sebastian, Florida, ATT~ T: ......... Tile 'foregoing Ordinance was approved by me this ~ ~...27~ day of ~~ ~ ~ __, 1968. .... ~ ~ '. v",~ . ...~/¢/ City of:..~an, Florida : '-' - 3 - L. 13, VOGELLE . ATTOi%NEY AT LAW · 2140 lOTM AVElq'UE · YERO 13EACH, FLORIDA