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I, I ORDINANCE NO. 1151
i
AN ORDINANCE OF THE CITY OF CLEAR WATER,
FLORIDA, AMENDING SECTION 21-11 OF THE CODE
OF ORDINANCES, CITY OF CLEARWATER, FLORIDA,
1962, RELATING TO TAX IMPOSED ON CIGARETTES '..y
AND FIXING RATES; REPEALING ALL CONFLICTING . •;• :° _°
ORDINANCES AND PROVIDING FOR THE EFFECTIVE
DATE OF THIS ORDINANCE. • •
i BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF;'='` "4'ajhs?
a o ` CLEARWATER, FLORIDA:
t Section 1. Section 21-11 of the Code of Ordinances, City of
??,'?'''` .r' . ??a• "t 3
f? Clearwater, Florida1962 relating to tax imposed on cigarettes and #
c
tr' fixing rates, is hereby amended to read as follows:
"Sec. 21-11. Cigarette tax Imposed, amount.
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
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 cigarettes of standard dimensions:
1. (a) Upon all cigarettes, as herein defined, four (4)
inches long or less, five and one-half (5-1/2) mills
on each cigarette;
(b) Upon all cigarettes, as herein defined, more than
four (4) inches long and not more than six (6) inches
long, eleven (11) mills on each cigarette; and
(c) Upon all cigarettes, as herein defined, more than
six (6) inches long, twenty-two (22) mills on each
cigarette.
2. The description of cigarettes contained in paragraphs (a),
(b) and (c) of Sub-section One (1) 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 cent on each
such cigarette.
3. Where cigarettes, as described in Sub-section 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
E
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(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require an eleven cent
(110) tax.
4. Where cigarettes, as described in Sub-section 1 (b) above,
are packed in varying quantities of twenty (20) cigarettes or
lass, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require
an eleven cent (110) tax; and
(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require a twenty-two cent
(220) tax.
5. Where cigarettes, as described in Sub-section 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. 11
Section 2. All ordinances, or parts of ordinances, in conflict here-
with are to the extent of such conflict hereby repealed.
Section 3. This Ordinance shall take effect on April 1, 1968.
PASSED ON FIRST READING 'March 18, 1968
PASSED ON SECOND READING March 18, 1968
* PASSED ON THIRD AND FINAL
READING AND ADOPTED March 1$ 1968 t
1
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Mayor-Com ssioner
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11 - vki, in the ........................................ ifil 3Y:s # It 3EiEitfi was published in
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,.•_,.. ,tkyk jrSck said newspaper in the issues of ...?t18xCh..2ly..1Sb$ ..........................
OP 't I AVIt1ANCl
Afflunt further says that the said Clearwater Sun is a newspaper published at PASSIM pp FIRET:R
Clearwater, in said Pinellas County, Florida, and that the said newspaper has rA30O ell i6C 6
heretofore been continuously published to acid Pinellas Count ride, such day and I . , - 1°'oH i. ,, ,
has been entered as second claw mall matter at the post co i Clearwater, in said RRAOINO Ag0,AD01
Pinellas County, Florida, for a period of one year next pre ding a first p llcation of ; ! ?`',.';,- !'
the attached copy of adxartisemeatt and atttaat fu t says at he fro either paid ':.a ?'• r;;? Irl k, s?
nor promised any person. firm or corporation any dls o t, • to, comml on or refund AIta4 ' `'•:? t O
for the purpose of securing this advertlsemen r b on In t id newspaper. rs A. 4k%h_' tM,,d'z';
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.
s ..?.... .... .?a/?.....
Sworn to and oubscrib•d before me
this .:22zid.... day of .-Marph....... Am. n68.
'
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r. .'. c._,e' X- ... XT.TMV. f1191,IC. STATE OF FLORIDA AT LARGE
(fl f '} Notary Public 't COMMISSION EXPIRES FEB. 17, 1971
•ONO[D TNROUG" rRgD W. OIteTRLMOROT
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