CopyCited 27 times | Published | Supreme Court of Florida
...of the State Beverage Department certifies to the Comptroller is the amount of Dade County's cigarette tax collected in the unincorporated areas of the county during specified periods. The relator Dade County in its petition alleges: "2. Subsections 210.03(1) and 210.03(2), Florida Statutes, state in relevant part as follows: `Any municipality in this state may, in the discretion of its governing body, impose an excise or privilege tax upon the sale, receipt, purchase, possession, consumption, handling, distr...
...cigarettes sold or to be sold within those areas of Dade County not incorporated in any chartered municipality. A certified copy of this ordinance was filed with the Director of the State Beverage Department pursuant to the provisions of Fla. Stat., § 210.03(4), F.S.A....
...the state treasury designated `cigarette tax collection trust fund' which shall be paid and distributed as follows: "(a) The director shall from month to month certify to the comptroller the amount derived from each municipal tax *690 authorized in §
210.03, and such amount, less the service charge provided for in section
215.22, Florida Statutes, shall be paid to such municipality by warrant drawn by the comptroller upon the state treasury, which amount is hereby appropriated monthly out of s...
...State, 132 Neb. 535, 272 N.W. 547, 548 (Neb. 1937). See State v. Collier County,
171 So.2d 890 (Fla. 1965). The power to levy the tax is conferred upon municipalities by general law. The expressed purpose of the municipal cigarette tax, as stated in Fla. Stat., §
210.03(5), F.S.A., is to enable the municipality to perform a specific list of "state functions" everyone of which Dade County under its Charter is authorized to and is performing in the unincorporated area....
CopyCited 21 times | Published | Court of Appeals for the Eleventh Circuit | 9 U.C.C. Rep. Serv. 2d (West) 454, 1989 U.S. App. LEXIS 10771, 1989 WL 73724
Code.”); cf. Restatement (Second) of Contracts § 210(3) (1981). Thus, the trial court properly may receive
CopyCited 9 times | Published | Supreme Court of Florida
...ary 1, 1963, maturing serially January 1, 1967, in varying amounts through 2003, both inclusive. Said revenue certificates are payable solely from the "net revenues derived from the operation of the sewer system, the cigarette tax levied pursuant to § 210.03, Florida Statutes, [F.S.A.] and from special assessments levied against the properties to be specifically benefitted by the construction of the proposed sewer improvements." When the petition to validate was filed, order to show cause why t...
...truction of the improvements authorized by the Ordinance; and, to the extent necessary, from the proceeds derived by the City upon each and every sale, receipt and purchase of cigarettes within the corporate limits of the City under the authority of Section 210.03, Florida Statutes, and as imposed by Ordinance enacted by the City on ____, 19__....
CopyCited 7 times | Published | Supreme Court of Florida
...on of the bonds which will be used to finance the parking lot. Even if it did not, we would have no difficulty in concluding that the construction of an off-street parking facility is within the authorized uses of cigarette tax income as provided by Section 210.03, Florida Statutes, F.S.A....
...cilities as an aid to travel by eliminating congestion and hazards to life and property through the removal of parked automobiles from the public way. Certainly it requires no stretch of the English language to conclude from the authority granted by Section 210.03, supra, that the construction of an off-street parking facility is directly related to the preservation of the public safety and the protection of the traveling public....
CopyPublished | Supreme Court of Florida
...ty 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 said City, said tax being authorized by and levied pursuant to the provisions of Section 210.03, Florida Statutes 1955, F.S.A., and the City ordinances adopted pursuant thereto....
...mpose such tax up to the same amount and under the same conditions set forth in the act itself. While it authorizes the collection of said tax by a state agency, in those instances where the municipal corporations have elected to levy said tax under Section 210.03, the proceeds derived therefrom and the tax so levied are purely a municipal tax....
CopyPublished | Court of Appeals for the Eleventh Circuit | 1989 WL 46005
eligibility independent of her own testimony. 8 C.F.R. § 210.3(b)(2). “Affidavits and personal testimony by an
CopyPublished | Supreme Court of Florida | 1961 Fla. LEXIS 2387
...electors under Article XVII of the charter. The plaintiffs’ contention that the approving vote of the electorate was an essential precedent to the validity of the securities is without merit. The appellee city contends that it is proceeding under Section 210.03, Florida Statutes, F.S.A....
...We have held on numerous occasions that cigarette tax income is available for this purpose when the public improvement is one authorized by Chapter 210. Welker v. State, Fla.1957,
93 So.2d 591 ; State v. Town of DeFuniak Springs, Fla. 1956,
91 So.2d 169 ; State v. City of North Miami, Fla.1956,
89 So.2d 8 . Section
210.03, supra, contains no procedural provisions delineating the steps to be taken in making the pledge....
CopyPublished | Supreme Court of Florida | 1967 Fla. LEXIS 4167
...R CURIAM. The State appeals from a Final Decree validating $850,000 library bonds payable from appellee’s cigarette taxes, contending that a city may not validly issue bonds for the construction of a library under the provisions of Florida Statute § 210.03(5), F.S....
CopyPublished | Supreme Court of Florida | 1956 Fla. LEXIS 4064
...When it elected to proceed under Section 135, it naturally rejected the alternative method. Section 3, Article I, City Charter, authorizes the alternative method of procedure. Ordinance .574 pledged only the revenue from utilities tax and one-half the cigarette tax. Section 210.03, Florida Statutes 1955, F.S.A., authorized the excise tax on cigarettes by the City and the use of it as proposed in Ordinance 574....
CopyPublished | Supreme Court of Florida
...da Statutes, Chapter 210, F.S.A., to secure revenue bonds issued to construct a municipal building to house city offices. Admittedly, the other municipal improvements to be financed by the bond issue are specifically authorized by Florida" Statutes, Section 210.03, F.S.A....
...City of Jacksonville,
101 Fla. 429 ,
134 So. 205 , 79 A.L.R. 459 . In the light of the foregoing principles, we are of the view that the construction of a municipal building for housing city offices is within the authority granted by Florida Statutes, Section
210.03, F.S.A., with reference to proper expenditures of the proceeds of the Cigarette Tax authorized 'by that Act....
CopyPublished | Supreme Court of Florida
levy cigarette taxes . for stated purposes. By Section
210.03, Florida Statutes, F.S.A., a city is empowered
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
alcohol tax. See also AGO's 073-20 and 073-64. Section
210.03, F.S., specifically provides: "No municipality
