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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. -1- 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 lVv,- »6:q_ 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"