HomeMy WebLinkAbout4620RDINANOE NO. 462
AN ORDINANCE OF THE CITT OF SANFORD, FLORIDA,
LEVYING AND IMPOSING AN EXO~I$]~ OR PRIVILEGE TAX
UPON THE ST.~ RECEIPT, PURCHASE, POSSESSION,
00NSUMPTION, HANDLING, DISTRIBUTION AND USE OF
0IG~.AR~E_~ _TES IN THE CITY OF SA/IFOI~D, FLORIDA;
PROVIE~NG FOR THE METHOD OF P~V~qT AND OOLLEOTION;
PROVIDING FOR T~E ~rr~ENDITURE OF THE FUNDS DERIVED
THEREFROM: D~INING VIOLATIONS OF THE PROVISIONS OF
THIS ORDINANOE A/~ PRESCRIBING PENALTIES THER]~0R;
~EALING ALL ORDINANCES AND PARTS OF ORDINANCES
IN CONFLICT HER~'ITH; AND PROVIDING FOR THE ~FEOTIVE
DATE THEREOF.
RE IT ENAOTEDBYTHEPEOPLE OF THE CITY OF SANFORD, FLORIDA:
Section 1. 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, consumption, handling, distribution and use of
cigarettes in the territorial limits of the Oity of Sanford,
~f the
Florida, for cigarettes as defined by the General Law
State of Florida, in the following amounts:
1.
For cigarettes of standard dimensions:
(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
(c) Uppn al% cigarettes, six inches long or longe~
ten (10) mills on each cigarette.
The description of cigarettes contained in subsection
one of this section is 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.
-1-
3. Where cigarettes, as described in subsection (1) (a)
above, a~e 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 {~ 5/10) cent tax;
and
(b) Packages containing more than ten but not more
than twenty cigarettes require a five (5) cent
tax.
4. Where cigarettes, as described in subsection (1) (b)
above, a~e 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
(b) Packages containing more than ten but not more
than twenty cigarettes require a ten (10) cent
tax.
5. Where cigarettes, as described in subsection (1)
above, a~e packed in varying quantities cf 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
paid in the manner prescribed in Senate Bill 18-X as adopted by
the 1949 extraordinary session of the Legislature of the State of
Florida, which payment shall be evidenced by stamps or insignia
affixed as prescribed by, and shall be collected by the Beverage
Department of the State of Florida, in the manner prescribed in,
said Senate Bill 18-X as adopted.
Section III. That all funds received by the City of
Sa~ord, Florida, by virtue of this ordinance shall be paid into
a separate 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,
engineering, planning,
expanding, maintaining,
of the following:
purchase, building, designing,
repairing, reconditioning, altering,
servicing end otherwise operating any
Streets, bridges, storm sewers, curbs, drains, gutters,
water supplies, sanitary facilities and services for the pre-
servation, 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 and 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 protection of public health including the enforce-
merit of ordinances designed to maintain safe health standards with
respect to foods, mosquito, insect and rodent eradication and control,
and the removal and abatement cf 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 enforce-
ment 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 governments
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 pro-
visions of Senate Bill iS-X, lg4g, Extraordinary Session of the
Legislature of the State of Florida.
Section IV. It shall be unlawful for any person, firm,
or corporation, within the Oity of Sauford, Florida, to receive,
sell, offer to sell, or have in his, their or its possession for
the purpose of sale any unstamped package of cigarettes in violation
of the provisions of this ordinance, or to falsely or fraudulently
make, forge, alter or counterfeit amy stamp or insignia required
-3-
to be affixed to any package of cigarettes in accordance with
the provisions hereof.
Section V, Each violation or non-compliance with any
of the provisions of this ordinance shall constitute a separate
offense, and every person, firm, or corporation violating or
willfully failing to comply with any of the provisions hereof
shall upon conviction thereof be punished by a fine of not more
than $200 or by imprisonment for not more than 90 days in jail,
or both, in the discretion of the ,,Anicipai Judge of the City
for each offense.
Section VI. That all ordinances or parts of ordinances
in conflict herewith be and the same are hereby repealed.
Section VII. This ordinance shall become effective on
the 1st day of November, A. D. 19~9.
PASSED and AD01mfED this .24th day of October, 1949.
Mayor
~s the Cit~ Commission of the
City of Sa~ford, Florida.
I, H. N. Sayer, C.~ty Clerk of the City of S:nford,
Florida, hereby certify that a true, anti correct copy of
the foregoing Ordinance No. 462,
the City Comm!ss~.on of the City
October 24, 1949, ,vas POSTED at the front
City Hall in the ~
~~ty of S~nford,
of October, 1949.
PASSED snd ADOPTED by
of Ssnford, Florida, on
door of the
this 25th day