Ordinance 004 Cigarette Tax7
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ORDINANCES #4
' AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, LEVYING AND IMPOSING AN
EXCISE OR PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE,
POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION AND USE
OF CIGARETTES IN THE VILLAGE OF NORTH PALM BEACH; PRO-
VIDING FOR THE METHOD OF COLLECTION; PROVIDING FOR THE
EXPENDITURE OF THE FUNDS DERIDED THEREFROM: PROVIDING
FOR THE EFFECTIVE DATE THEREOF; AND REPEALING ALL
ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH.
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BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH,
• FLORIDA:
Section 1. That 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 within the territorial
limits of the Village of North Palm Beach in the following amounts,
except as hereinafter otherwise provided, for cigarettes of
standard dimensions:
(1} (a) Upon all cigarettes, as herein defined, three
and one-half inches long or less, two and
five-tenths mills on each cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one-half and six inches long, five
mills on each cigarette; and
(c) Upon all cigarettes, as herein defined, six
inches long or longer, ten 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 law 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 cigarettes or less, the
following rate shall govern:
(a) Packages containing ten cigarettes or less
require a two and five-tenths cent tax; and
' (b) Packages containing more than ten but not
more than twenty cigarettes require a five
cent tax.
(L~.) Where cigarettes, as described in subsection (1) (b) above,
• are packed in varying quantities of-twenty cigarettes or less, the fol-
lowing rates shall govern:
P
ORDINANCE ~4 (Continued)
' (a} Packages containing ten cigarettes or less
require a five cent tax; and
(b} Packages containing more than ten but not
more than twenty cigarettes require a ten
cent tax.
(5) Where cigarettes, as described in subsection (1} (c}
above, are packed in varying quantities of twenty cigarettes or
less, the following rates shall govern:
(a) Packages containing ten cigarettes or less
require a ten cent tax; and
• (b) Packages containing more than ten but not
more than twenty cigarettes require a twenty
cent tax.
Section 2. The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida in
the manner prescribed in Chapter 210, Florida Statutes 1953.
Section 3. That all funds received of the U.illage of North Palm
Beach by virtue of this ordinance shall be paid into a separate fund to
be designated "cigarette tax fund" and shall be appropriated and
' expended by the Village Council for the following purposes only:
For the future cost, purchase, building, designing, engineering,
planning, repairing, reconditioning, altering, expanding, maintaining,
servicing and otherwise operating any of the following:
Streets, bridges, storm sewers, curbs, drains, gutters, water
supplies, sanitary facilities and services for the preservation,
protection or improvement of the public health and safety, including
hospitals, fire stations and fire fighting equipment, sanitary sewers,
. sewerage disposal systems, sewerage disposal plants and facilities,
garbage and refuse collection and disposal services, facilities and
equipment, incinerators and other facilities and services, including
street cleaning, inspections and services for the protection of public
health including the enforcement of ordinances designed to maintain
safe health standards with respect to foods, mosquito, insect and
rodent eradication and control, and the removal and abatement of
nuisances which may be or constitute dangers to public health and
the exercise of controls for public safety, facilities for the
prevention of beach erosion, the enforcement of the laws of the State
of Florida, and municipal ordinances with respect to public travel, health
and safety, and such other state functions which are performed
• by municipal governments within their boundaries, and are otherwise
performed by the state and county governments outside of the
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ORDINANCE #4. (Continued)
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limits of incorporated municipalities, or as otherwise provided by
the terms and provisions of Section 210.03, Florida Statutes 1953.
Section 4. This ordinance shall become effective on the 1st
day of October, A. D. 195b.
Section 5. All ordinances and parts of ordinances in con-
flict herewith be and the same are hereby repealed.
FIRST READING the 14th day of September, 1956.
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SECOND, FINAL READING AND PASSAGE the a~ day of ~~}o~tY ~
1956.
(SEAL ) Vice IUTayor
ATTEST:
Q~~a,...- c ~ :.
Village Clerk