Ordinance 175 Amends Excise Tax on Cigarettes
ORDINANCE N0. 175-68
i
ii
AN ORDINANCE OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, AMENDING
ORDINANCE N0. LF, AS AMENDED, WHICH IMPOSED AN EXCISE TAX UPON THE SALE, RECEIPT,
PURCHASE, ETC. OF CIGARETTES WITHIN THE LIMITS OF THE VILLAGE OF NORTH PALM BEACH,
BY AMENDING SECTION 1 THEREOF TO CONFORM WITH SECTION 210.02(1)(a)(b)(c),
FLORIDA STATUTES.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF` NORTH PALM BEACH, FLORIDA:
Section 1. Section 1 of Ordinance No. 4, as amended, of the Villa,ge_ of
North Palm Beach, is hereby further amended to read as follows:
"Section 1. 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,
distribution and use of cigarettes sold or to be sold at retail
within the territorial limits of the Village of North Palm Beach
in the following amounts, except as otherwise provided by general
law, for cigarettes of standard dimensions:
(a.) Upon all ciga.x~ettes, as herein defined, four inches
long or less, five and one-half. mills on each cigarette.
(b) Upon all cigarettes, as 1`xerein defined, more than
four inches long and not more than s.ix inches long, eleven mills
on each cigarette.
(c) Upon a.11 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 a,s provided in this
ordinance and should an.y 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.
I~
(3) Where cigarettes as described in subsection (1)(a) ab®ve,
a.re packed in varying guantities of twenty (20) cigarettes or less,
the following rate shall govern:
(a.) Pa.eka,ges containing ten (10) cigarettes or less require
a. £ive and one-half cent (5 z4) tax; and
(b) Pa,eka,ges containing more than ten (10) but not more than
twenty (20) cigarettes require an eleven cent (114) tax.
(4) Where cigarettes, a.s described in subsection (1)(b) above,
a.re 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 (114) tax; and
(b) Packages containing more than ten (10) but not more than
tcaenty (20) cigarettes require a twenty two cent (224) tax.
~J
Ordinance No. 175-68
Page Two
(5) Where cigarettes, as described in subsection (1)(c) a.bove,
a.re pa.eked in varying quantities o£ twenty (20) cigarettes or less,- -_-
the following rates shall govern:
(a.) Pa.eka,ges containing ten (10) cigarettes or less require
a, twenty two cent (22~) tax; and
(b) Pa.cka.ges containing more than ten (10) but not more than -_
twenty (20) cigarettes require a forty four cent (4GF~) tax.
Section 2. All ordinances or parts or ordinances in conflict herewith
are hereby repealed.
PLACED ON FIRST READING THIS 12TH DAY OF MARCH, 1968.
PLACED ON SECOND, FINAL READING AND PASSED THIS 26TH DAY OF MARCH, 1968.
/s/ Thomas F. Lewis
MAYOR
ATTEST:
/s/ Dolores R. Walker _ -
Village Clerk -
Ordinance No. 175-68
Page Two
(5) Where cigarettes, as described in subsection (1)(c) a.bove,
a.re pa.eked in varying quantities o£ twenty (20) cigarettes or less,- -_-
the following rates shall govern:
(a.) Pa.eka,ges containing ten (10) cigarettes or less require
a, twenty two cent (22~) tax; and
(b) Pa.cka.ges containing more than ten (10) but not more than -_
twenty (20) cigarettes require a forty four cent (4GF~) tax.
Section 2. All ordinances or parts or ordinances in conflict herewith
are hereby repealed.
PLACED ON FIRST READING THIS 12TH DAY OF MARCH, 1968.
PLACED ON SECOND, FINAL READING AND PASSED THIS 26TH DAY OF MARCH, 1968.
/s/ Thomas F. Lewis
MAYOR
ATTEST:
/s/ Dolores R. Walker _ -
Village Clerk -