Ordinance 080 Tax on Cigarettes
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AN ORDINANCE OF THE VILLAGE OF NORTH PALM BEACH, PALM BEACH
COUNTY, FLORIDA, RELATING TO TAX ON CIGARETTES; FIXING RATES, PROVIDING FOR
COULECTION AND USE OF PROCEEDA; AND OTHERWISE PERTAINING TO THE LEVY OF
ORDINANCE N0. 80
SUCH TAX.
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BE IT AND IT IS HEREBY ORDAINED BY THE VILLAGE COUNCIL OF THE
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VILLAGE OF NORTH PAL61 BEACH, FLORIDA:
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
' (3.1/2) inches long or less, four (4) mills on each cigarette;
(b) Upon all cigarettes, as herein defined, between three
and one-half (3 1/2) and six inches long, eight mills (8) on each cigarette; and
(c) Upon all cigarettes, as herein defined, six (6) inches
long or longer, sixteen (16) mills on each cigarette.
Z. 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,
purchased, possessed, sold, offered for sale, given away or used of a size
other than of standard dimension, 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; and
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 tax; and
(b) Packages containing more than (10) but not more than twenty
(20) cigarettes require a sixteen-cent (16¢) tax.
5. l4here 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.
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Section 3. All funda received by the Pillage by virtue of this
ordinance shall be paid into a separate fund to b e designated "cigarette tax
fund" and shall be used and expended only for the purposes specified in
Section 210.03, Fl orida Statues.
Section 4. All ordinances in conflict herewith are repealed.
' Section 5. This ordinance shall take effect this date.
• FIRST READING the 2nd day of July, 1963.
SECOND, FINAL READING AND PASSAGE the_2nd day of July, 1963.
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(SEAL)
ATTEST:
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