HomeMy WebLinkAbout803 ORDINANCE NO. ~803
AN ORDINANCE OF THE CITY OF SANFORD,
FLORIDA, AMENDING SECTIONS 23-I7, 23-18,
AND 23-19 OF ARTICLE III., CHAPTER 23, THE
CODE OF THE CITY OF SANFORD, FLORIDA,
I954, AS AMENDED, SAID SECTIONS PROVIDING
FOR THE AMOUNT OF TAXATION ON CIGARETTES,
PAYMENT AND COLLECTION OF TAX AND USE OF
FUNDS, SAID AMENDMENTS CHANGING THE RATE
OF TAXATION, USE OF FUNDS, AND AUTHORITY
FOR PAYMENT AND COLLECTION OF SAID TAX.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF SANFORD, FLORIDA:
SECTION 1. That Sections 23-17, 23-18 and 23-I9 of Article
III., Chapter 23, The Code of the City of Sanford, Florida, 1954, as
amended, relating to the amount of taxation on cigarettes, payment and
collection of tax and use of funds, be and the same are hereby amended to
read as follows:
"Sec. 23-i7. Amount of tax.
An excise or privilege tax in addition to al/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 city, for cigarettes as defined by Chapter 210,
Florida Statutes, in the following amounts:
I. For cigarettes of standard dimensions:
(a) Upon all cigarettes, three and one-half inches long
or less, four mills on each cigarette;
(b) Upon all cigarettes, between three and one-half and
six inches long, eight mills on each cigarette; and
(c) Upon all cigarettes, six inches long or longer, sixteen
mills on each cigarette.
2. The description of cigarettes contained in subsection I
of this section is hereby declared to be standard as to dimen-
sions for taxing purposes as provided in this article, 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.
3. Where cigarettes, as described in subsection l(a)
of this section, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
(a) Packages containing ten cigarettes or less require a
four cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require an eight cent tax.
4. Where cigarettes, as described in subsection I(b)
of this section, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
(a) Packages containing ten cigarettes or less require an
eight cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a sixteen cent tax.
5. Where cigarettes, as described in subsection I(c)
of this section, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
(a) Packages containing ten cigarettes or less require a
sixteen cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a thirty-two cent tax.
Sec. 23-18. Payment and collection of tax.
The tax levied and imposed herein shall be collected by
the Beverage Department of the State in the manner prescribed
in Chapter 210, Florida Statutes.
Sec. 23-i9. Use of funds.
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 used and expended only for the purposes
specified in Section 210.03, Florida Statutes. ',
SECTION 2. All ordinances or parts of ordinances in conflict
herewith be and the same are hereby repealed.
SECTION 3. This ordinance shall become effective on
July 1, 1963.
PASSED AND ADOPTED this 241h day of June, A.D. 1963.
Attest:
C-- E R T I F I C~AA T
Sanford F~, ~j N. Tatum, Jr., Cit~ ~ ....
Sopy of 'th~°~;o~h~e~y certi~yv;~ ~'~he City of
oy the City Com~__T~ ~'~xnance No. 803 ~.~ aha correct
.-~zon o~ the Cit~ ^~ -f i~a~ a~d iDCPTED
the 2~th day of June, 19~3, was POSTED at the front door of
~ u& oanzord. F10rida~ on
the City Hall in the City of Sanford, Florida, on the 251h
day of June, 196~.
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