The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1939-09-07
Be It Enacted by the Legislature of
the Gfafa of Florida.


the State of Florida:
Sec. 1. The every dealer in gaso
line or other like products of petro
leum. under whatever name desig
mated in this state. in addition to al
other taxes required by law, shall
pay an additional, tax of one (1l
cent per gallon for every gallon OF
gasoline or other like products of pc.
troleum. under and whatever name
designated. sold by him on which the
tax herein provided has not beer
paid, or the payment thereof has moi
been assumed by a person preceding
him in the handling of said lot OF
products. Delivery shall be deemed
to be made at the point of destina-
ton. This additional license tax OF
i cent per gallon on gasoline or other
like products of petroleum. under
whatever name designated, shall be
paid to the comptroller monthly in
the following manner: On or before
the 18th day of each month the dealer
shall report under oath to the comp
troller the number of gallons of such
products sold by him during the pre-
ceding month. and shall at the same
time pay. to the. comptroller the am
cunt OF license tax above mentioned.
Such report shall show in detail the
amount of gallons of such products
sold and delivered in each county.
Sec. 2. If any dealer shall fail to
make such report and payment to the
comptroller as herein provided on
or before the 18th day of the month
succeeding the month for which the
license tax is due as herein provided,
the comptroller shall, after having
given at least five days notice to
such dealer. estimate the amount of
such PRODUCTS sold by such dealer
during such month from such in
formation as he may be able to OBJ
tain and shall add ten per centum
of the amount of such taxes as esti-
mated as the penalty for the failure
of such dealer to make such report
or payment. and shall proceed to col
lect such taxes. together with all
costs and obtain the same as delin-
quent railroad taxes are collected by
law.
Sec. 3. All money derived from the
taxes imposed by this act, after the
payment by the comptroller of the
expenses incident to the act includ-
ing postage. clerical aid, costs and
expenses incident to litigation, shall
be paid into the state treasury by
the Comptroller, and thereupon it
shall be the duty of the state treas
urer to credit one-half of the proceeds
thereof to the general revenue fund
by law. and for that purpose said
remaining one-half of the proceeds of
said taxes hereby levied is hereby
appropriated to the said county school
fund. Provided, however. that any
surplus accruing in the county school
fund over and above the amounts
provided to be paid thereout as now
provided by law, by reason of the
appropriation hereby made of one
n n rRHnnnn1c ~ h. a.
provided for is hereby re-appropriat-
ed and made available to the genera
revenue funds of the state of Flor
ida for the purposes provided by
law, and the same shall be credited
by the treasurer to said fund. upon
approval of the governor.
Sec. 4. That the gasoline inspec-
ton of the state of Florida shall be
and they are hereby declared to be
applicable to the enforcement of this
act. m
Sec: 5. That any person. firm, cor
poration or association violating any
of the provisions of this act, for the
first offense shall be guilty of mis-
demeanor. and shall be punished ac-
cordlngly, and for the second or fur
Their offense shall be fined not more
than $1,000. and in addition thereto,
it shall be the discretion of the
comptroller to revoke the dealers
license. and the proceeds of all fines
and penalties imposed hereunder,
less the costs. shall be paid into the
County Depository to the credit of
the fine and forfeiture fund in the
county where the conviction was had.
Provided. however, that the penalty
provided in this section may be in
addition to those provided for in Sec
ton 2 of this act.
Sec. 6. That the term dealer as
used herein. or in any proceedings
under this act. shall be deemed and
taken to mean any person, firm, cor
poration or association engaged in
the business of selling in this state
such of the products covered by this
act as have been Invested of their
interstate character, and the taxes
herein imposed on the quantity of
such products sold in this state shall
be collected only once. and that af-
ter the same has lost it's interstate
characer.
Sec. z Each dealer when selling to
any other dealer any of the prod
ucts herein taxed. shall render an
invoice of such shipment to the pur-
chaser. and such invoice of the deal
er so selling shall plainly state whet-
her or not the tax herein required
the purchaser so buying and receiv-
ing such products may in making
his report to the Comptroller fully
rely upon the statement so made
in such invoice.
, Sec. s. Each wholesale dealer in
gasoline or other like products of
petroleum when making his report
to the comptroller of the amount of
such products sold in this state, upon
which the tax herein provided is due
and payable by him to the comptrol-
Ter of the state of Florida. for the
use of the state of Florida, at the
same time report to the comptroller
each and every sale made by such
dealer of any quantity of gasoline
or other like products of petroleum
which shall not have been at the
time of such sale Invested of it's in
terstate character, which report shall
show the name and business loca-
ton of the person, firm, corporation
or, association to whom the same is
sold in this state. Every dealer
shall. at the same time other reports
are required to be made to the comp
troller each and every purchase of
such products made by said dealer
upon which the tax is shown on the
invoice thereof to have been assumed
reported and paid by the dealer sell
ing to him,
Sec. 9. The license tax herein lev
led shall be in addition to all other
license taxes levied under the laws
of the state of Florida. and in addi-
ton to the dealers license tax for
each place of business levied under
the provisions of the law of the
state of Florida.
Sec. 10. If any dealer shall collect
from another upon an invoice render
ed the license tax herein contemplat-
ed. and shall fail to report and pay
the same to the Comptroller as herein
provided. he shall be deemed to be
guilty of ENLIGHTENMENT of funds.
the property of the state of Florida,
and upon conviction shall be pun
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