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HomeMy Public PortalAboutORD 68/02.I r r (HAJ : vB__2= -�3 -20 -68 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. -1- (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. SM 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: d 4- 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 11HI