HomeMy Public PortalAboutORD 68/02.I r
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ORDINANCE 68- 2
AN ORDINANCE OF THE TOWN OF GULF STREAM,
FLORIDA, RELATING TO THE TAXATION OF CIGA-
RETTES; IMPOSING AN EXCISE OR PRIVILEGE
TAX UPON THE SALE, RECEIPT, PURCHASE, POS-
SESSION, CONSUMPTION, HANDLING, DISTRIBU-
TION AND USE OF CIGARETTES SOLD OR TO BE
SOLD AT RETAIL WITHIN THE TERRITORIAL LIM-
ITS OF THE TOWN OF GULF STREAM, FLORIDA.
WHEREAS, the Legislature of the State of Florida
enacted Chapter 68 -30 relating to the taxation of cigarettes
and cities and towns of Florida are authorized to adopt ordin-
ances to get the benefit of the law; and
WHEREAS, there is insufficient time in the regular
course of procedure for the Town of Gulf Stream to adopt an
effective ordinance to obtain the full benefit of the increased
tax without adopting an emergency ordinance;
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COMMISSION
OF THE TOWN OF GULF STREAM, FLORIDA, in session assembled
April _1968, as follows:
Section 1. An emergency exists and this ordinance is
adopted as an emergency ordinance.
Section 2. Tax imposed; amount.
(1) An excise or privilege tax, in addition to all other
taxes of every kind imposed by law, is imposed upon the sale,
receipt, purchase, possession, consumption, handling, distribu-
tion and use of cigarettes sold or to be sold at retail within
the territorial limits of the town in the following amounts, ex-
cept as otherwise provided by general law, for cigarettes of
standard dimensions:
(a) Upon all cigarettes, as herein defined, four
inches long or less, five and one -half mills on each
cigarette.
(b) Upon all cigarettes, as herein defined, more than
four inches long and not more than six inches long, eleven
mills on each cigarette.
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(c) Upon all cigarettes, as herein defined, more
than six inches long, twenty two mills on each cigarette.
(2) The description of cigarettes contained in paragraphs
(a), (b) and (c) of subsection (1) 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 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 five and one -half cent (5 -J¢) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require an eleven cent
(11¢) tax.
(4) Where cigarettes, as described in subsection (1) (b)
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 an eleven cent (11¢) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a twenty two cent
(22¢) 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 twenty two cent (22¢) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a forty four cent
(44¢) tax.
Section 3. This ordinance shall be effective as of
April 11 1968.
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Section 4. A certified copy of this ordinance shall
be sent to and filed with the Director of the State Beverage
Department of Florida.
ATTEST:
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ASSISTANT TOWN CLERK
Town of Gulf Stream
246 Sea Road
Gulf Stream. Fla. 33444
AS AND CONSTITUTING THE TOWN
COMMISSION OF THE TOWN OF
GULF STREAM, FLORIDA
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