HomeMy WebLinkAboutCity of Tamarac Ordinance O-1968-003ORDINANCE NO. 58-3
AN ORDINANCE IMPOSING A TAX ON CIGARETTES PURSUANT TO THE PRO-
VISIONS OF CHAPTER 210, FLORIDA STATUTES; DECLARING THE AMOUNT
THEREOF; PROVIDING.- 'THAT THE SAME SHALL BE COLLECTED BY THE
BEVERAGE DEPARTMENT OF THE STATE; PROVIDING FOR THE ESTABLISH-
MENT OF A CIGARETTE TAX FUND AND PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY
OF TAMARAC, FLORIDA:
SECTION 1. Pursuant to the authority and provisions of
Chapter 210, Florida Statutes, an exicse 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 city 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, 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;
(c) Uporr all cigarettes, as herein defined, more
than six inches long, twenty-two mills on
each cigarette.
(2) The description of cigarettes contained in subsection
(1) of this section are hereby declared to be standard
as to dimensions for taxing purposes as provided in
this article 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 rates
• shall govern:
(a) Packages containing ten cigarettes or less
require a five and one-half cent tax; and
(b) Packages containing more than ten but not
more than twenty cigarettes require an
eleven cent tax.
(4) Where cigarettes, as described in subsection (1)
(b) above, are packaged in varying quantities of
twenty cigarettz or less, the following rates
shall govern:
(a) Packages containing ten cigarettes or less
require an eleven cent tax; and
(b) Packages containing more than ten but not
more than twenty cigarettes require a twenty-
two 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 twenty-two cent tax; and
(b) Packages containing more than ten but not
more than twenty cigarettes require a forty-
four cent tax.
SECTION 2. In addition to the tax imposed by Section 1,
above, there shall be imposed a tax of four cents for each package,
as defined in subsections (3), (4) and (5) of Section 1, above,
without regard to the length of the cigarettes.
SECTION 3. The tax levied and imposed herein shall be
collectea by the Beverage Department of the State in the man-
ner prescribed in Chapter 210 Florida Statutes.
-2-
SECTION 4. All funds received by the city by virtue of
this ord nance shall be paid into a separate fund to be desig-
nated "Cigarette Tax Fund" and shall be used and expended only
for the purposes specified in Section 210.03, Florida Statutes.
SECTION 5. This ordinance shall take effect in accordance
with the provisions of subsection (4) of Section 210.03, Florida
Statutes, which provides that a certified copy of the municipal
law imposing tax shall be filed with the director of the beverage
department of the State of Florida and the effective date of such
municipal tax shall be the date of filing said certified copy
with such director.
PASSED ON ALL THREE READINGS THIS 1ST DAY OF APRIL, 1968.
ATTEST:
Clerk
•
4kh. 1%
Mayor
510