Fort Walton Beach Ordinance — 172.1 - Cigarette Tax — reading text

{ ORDINANCE NO. //4-/ AN ORDINANCE OF THE CITY OF FORT WALTON BEACH, FLORIDA, RELATING TO TAX ON CIGARETTES; FIXING RATES, PROVIDING FOR COLLECTION AND USE OF PROCEEDS; REPEALING ORDINANCE No. 172 AND ALL ORDINANCES IN CONFLICT HEREWITH: DECLAR- ING AN EMERGENCY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WALTON 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 city for cigarettes of standard dimensions as de- fined by the general law of the state in the following amounts: 1. (a) Upon all cigarettes, as herein defined, three and One-half (31/2) 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 (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 subsection One (1) 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 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 (h¢) tax; and (b) Packages containing more than ten (10) but not more than (20) cigarettes require an eight cent (8¢) tax. Lh. 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 (bo) Packages containing more than (10) but not more than twenty (20) cigarettes require a sixteen cent (16) tax. 5, Where cigarettes, as described in subsection l. (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 cents (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 col- lected by the Beverage Department of the state in the manner pre- scribed in Chapter 210, Florida Statutes. Section 3. All funds received by the city by virtue of this ordinance shall be paid into a separate fund to be designated "cigarette tax fund" and/or sewer system gross revenue fund and shall be used and expended only for the purposes specified in Section 210.03, Florida Statutes. Section 4. Ordinance No. 172 and all ordinances in conflict herewith are repealed. Section 5. By reason of the urgent necessity for the con- struction and improvements to be made in part with the proceeds of said cigarette tax and in order to provide for the preservation of the public peace, property, health and safety, an emergency is hereby declared to exist and this ordinance shall t&ke effect July 1, 1963. ADOPTED : Mero 25, 1763 ral . : A Vi . ; eres - MAYOR ! ye} nae Jf corps ting oh Co é ATTEST: Lh tee IN. Goa City Clerk T,Charles H. Evans, duly appointed City Clerk, City of Fort “falton Beach, Florida, certify that the above Ordinance is a true, correct copy as adopted June 25, 1963. yf Coan (1) booms “CHARL:S H. EVANS City Clerk