O#212 0RDI~ANCE ~O. 212
AN 0R~INANCE LEVYING A~D i~0~ING A~ EXCISE OR
PROVIDI~G FOE ~ EFFECTIVE DATE THEREOF; AND
REPEALING ALL ORDINANCES AND P~i~TS OF ORDINANCES
rN CON~LICT ~EREWITH.
THE CITY OF BOYNTON BEAOH DOES ORDAIN:
SECTION 1~ That am excise or privilege tax in addition
to all other taxes of every kind imposed by law is hereby levied
and i~osed.upen the sal% receipt, purchase, possession, consump-
~mon, handling, distribution and use of cigarettes in the territorial
limits of the City of Boymton Beach for cigarettes of standard dimen-
sions as defined by the General Law of the State of Florida, in the
following amounts:
1. (a)
Upon all cigarettes, three and one-half inches
long or less, two and five-tenths (2 5/10) mills
on each cigarette;
Cb)
Unon all cigarettes, between
a~d six inche~ long, five (5)
cigarette; and
three and one-half
mills on each
(c) Upon all cigarettes, six inches long or longer,
ten(lO) mills on each cigarette. _--
The description of cigarettes contained in subsection
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 dimen-
sions, the same shall be taxed at the rate of one (1)
cent on each such cigarette.
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 two and five-tenths (2 %/10) cent tax;
and
(~) Packages containing more than ten but not more
than twenty cigarettes require a five (5) cent
tax.
Where cigarettes, as described in subsection (1) (b)
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 (5) cent tax; and
(b) Packazes containing more than ten but~no~ more
than Twenty cigarettes require a ten (tO) 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 (10) cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a twenty(20) cent tax.
SECTION II. The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida in the
maine, er prescrSbed in Senate ~ill 18-X as adooted by the 19~9 Extra-
er~lnary session of the Legmslature of the State of Florida.
SECTION III. That all funds received by the City of
Boynton Beach, by virtue of the ordinance shall be paid into a sepa-
rate fund to be d~ignated "CIGARETTE TAX FUND" and shall be appropriat-
ed and expended by the City Council for the following purposes only:
For the future cost, purchase, building, designing,
engineering, planning, reoairing, reconditioning, altering, expanding,
maintaining, servicing an~ 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 8nd safety~ including
hospitals, fire stations and fire fighting equipment, sanitary sewers,
sewerage disposal systens, sewerage disposal plants~,and facilities,
garbage and refuse collection A~d disposal services, facilities and
equloment, incinerators and other facilities and services, including
street cleaning, inspections and servmces for the protection of pub-
lic 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 nublic health and the exercise of
controls for public safety, facilities-for the prevention of beach
ero~ion~ the ~nforcement of the laws of the State of Florida, and
municipal ordinances with respect to public travel, health a~d safety~_
and such other state functions which are performed by municipal govern
merits withiu their boundaries, and re otherwise performed by the
sta~e and county gevernmants outside of the limits of incorporated
mUnicipalities$ 9r as o~er~i~e ~ro~ded b~ th~er_m~s~a~dv.~~
of Senate Bill I~-X, 19~, ~x~raaor~nary ~ess~on u~ ~ .... o ......
of ~he State of Florida
SECTION V. This ordinance shall beceme effective em the
1st day of November, A. D. 1959.
BE IT F~RTHER ORDAINED:
That the above and foregoing Ordinance be and the same
hereby is PASSED AND ADOPTED this 3rd day of 0cteber, A.D. 1959
being a Regular meeting of the City Council of the City of Boynton
Beach, Florida~ and being the meeting at which the same was introdueed.
It being determined by said City Council that an emergency exists
necessitating adoption of this Ordinance without further reading.
C onVabilman
Councilman
ATTEST: