HomeMy WebLinkAboutOrdinance_68_06/28/1963 ORDINANCE NO. 68
AN ORDINANCE OF THE VILLAGE OF TEQUESTA
RELATING TO TAX ON CIGARETTES; FIXING
RATES, PROVIDING FOR COLLECTION AND USE
OF PROCEEDS; AND OTHERWISE PERTAINING TO
LEVY OF SUCH TAX
BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, 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
Village 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 (3k) inches long or less, four (4) mills on each cigarette;
(b) Upon all cigarettes, as herein defined, between three
and one -half (3k) 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 is 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 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.
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 wre
than twenty (20) cigarettes require a sixteen -cent (16s,11) 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 Village 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.
Section 4. All ordinances in conflict herewith are repealed.
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Sectio 5 . This ordinance shall take effect July 1, 1963.
PASSED AND ADOPTED ON FIRST READING this day of June,
1963.
APPW R bert C. Valier
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Robert C. Valier, Mayor
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e rge E. Bowden
Robert Harp, V llage Olerk
Thomas V. Turnbull
Charles D. Stewart