HomeMy WebLinkAboutOrdinance 25 Cigarette Tax
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ORDINANCE NO. 2'
AN ORDINANCE OF THE "M (~) OF EJmI ()IJ.lEO ,
RELATING TO TAX ON CIGARETTES; FIXiNG RATES, PRO-
VIDING FOR COLLECTION AND USE OF PROCEEDS; AND
arHERWISE PERTAINING TO THE LEVY OF SUCH TAX.
BE IT ORDAINED BY. THE CITY COMMISSION (COUNCIL) OF THE ~ OF
JI)2fB OWl.Ann:
Section 1. 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, dis-
tribution and use of cigarettes in the territorial limits of the city
(town) for cigarettes of standard dimensions as defined by the general
law of the 'state in the following amounts:
1. (a) Upon all cigarettes, as herein defined, three and one-half
(3~) inches long or less, four (4) mills on each cigarette;
(b) Upon all cigarettes, as herein defined, between three and
one-half (3~) and six (6) inches long, eight (8) mills on each cigarette;
and
(c) Upon all cigarettes, as herein defined, six (6) inches
long or longer, sixteen (16) mills on each cigarette.
2. The description of cigarettes contained in sub-section one
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 dimensions, the same shall be
taxed at the rate of one cent on each such cigarette.
3. Where cigarettes, as described in subsection 1. (a) above,
are pack~ in varying quantities of twenty (20) cigarettes or less,
the follywing rate shall govern:
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(a) Packages containing ten (10) cigarettes or less require
a four-cent (4~) tax; and
(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require an eight-cent (8~) tax.
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ORDINANCE NO.2'
PAGE 2
4. Where cigarettes, as described in subsection 1. (b) above,
are packaged in varying quantities of twenty (20) cigarettes or less,
the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require
an eight-cent (8~) tax; and
(b) Packages containing more than (10) but not more than
twenty (20) cigarettes require a sixteen-cent (16~) tax.
5. Where cigarettes, as described in subsection 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 sixteen-cent (16~) tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a thirty-two-cent (32~) tax.
Section 2. 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.
Section 3. All funds received by the city (town) by virtue of thi,
ordinance shall be paid into a separate fund to be designated "cigarettct
tax fund" and shall be used and expended only for the purposes specifieq
in Section 210.03, Florida Statutes.
Section 4. All ordinances in conflict herewith are repealed.
Section 5. This ordinance shall take effect Jt1J.y 2. 196'
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PASSED by the City Co~ission (Council) of the,~~.l~~ of
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