HomeMy Public PortalAboutORD 63/133(HFL:vB 7/15/63 1 -6)
ORDINANCE NO. S Y
AN ORDINANCE OF THE TOWN OF GULF STREAM
RELATING TO TAX ON CIGARETTES; FIXING RATES,
PROVIDING FOR COLLECTION AND USE OF PROCEEDS;
AND OTHERWISE PERTAINING TO THE LEVY OF SUCH
TAX.
BE IT ORDAINED BY THE TOWN COMSSION OF THE TOWN OF
GULF STREAM, FLORIDA, AS FOLLOWS:
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, distribution and use of cigarettes in the territorial
limits of the town for cigarettes of standard dimensions as de-
fined by the general law of the state in the following amounts:
1. (a) Upon all cigarettes, as herein defined, three
and one -half (3fl inches long or less, four (4) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one -half (32) 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, pur-
chased, 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 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 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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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 ten (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) cig-
arettes or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or les;
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 town 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.
repealed.
Section 4.
Section 5.
on passage.
All ordinances in conflict herewith are
This ordinance shall take effect immediately
FIRST READING IN FULL
C) , f
2-
1963.
SECOND FINAL READING AND
ADOPTED
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ATTEST:
As and cons ifu ing� he Town ommission
-I -' � '�' 40�== of the Town of Gulf Stream, Florida.
Tow7 of Gu',f Stream
ej-s3 " 7' 246 sea Road
Posted at the Town Hall J--1 _ 196S- Ardf Afrstnm. Fla. 334"