O68-07ORDINANCE NO. 68 -~
AN EMERGENCY ORDINANCE OF THE CITY OF
BOYNTON BEACH, FLORIDA,~ AMENDING SECTION
26-2 OF THE CODIFIED ORDINANCES OF SAID CITY
PROVIDING FOR IMPOSITION OF CIGARETTE E~fCISE
TAX; PROVIDING FURTHER FOR AUTHORITY TO
CODIFY, A SAVINGS CLAUSE, REPEALING PROVISIONS,
AN EFFECTIVE DATE AND FOR OTHER PURPOSES.
PREAMBLE
This Ordinance is deemed to be an emergency measure
enacled for the immediate preservation of the health, safety and welfare of
the inhabitants of the City of Boynton Beach, Florida, and for the efficient
daily operation of the Municipal Finance Department.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BOYNTON
BI, ACH, FLORIDA:
SECTION 1: That Section 26-2 of the Codified Ordinances of
the City of Boynton Beach be, and the same is hereby amended to read:
"Section 1. Tax imposed; Amount.
(1) An excise or privilege tax, in addition to all olher
taxes of every kind imposed by law, is imposed upon the sale,
receipt, pprchase, possession, consumption, handling,
distribution and use of cigarettes sold or to be sold at retail
within the territorial limits of the City in the following amounts
except as otherwise provided by general law, for cigarettes of
standard dimensions:
(a) Upon all cigarettes, as herein defined, four
inches long or less, five and one-half mills on each cigareite.
(b) Upon all cigarettes, as herein defined, more than
four inches long and not more than six inches long, eleven mill~,
on each cigarette.
(c) Upon all cigarettes, as herein defined, more than
six inches long, twenty two mills on eaela 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 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 (I0) cigarettes or less
require a five and one-half cent (5-1/2~) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require an eleven cent (i1~)
tax.
(4)
above,
Where cigarettes, as described in subsection (t) (b)
are packed in varying quantitites of twenty (20)
cigarettes or less, the following rates shall govern:
(a) Packages containing ten (i0) cigarettes or less
require an eleven cent (11~) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a twenty-two cent
(22~) tax.
(5) Where 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 (i0) cigarettes or less
require a twenty-two cent (22~) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a forty-four cent
(44~) tax.
SECTION .2: Sepa__rability. Each of the provisions of this
Ordinance are separable including word, clause, phrase, or sentence, and if
any provision hereof shall be declared invalid, the remaining portion shall
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not be affected but shall remain in full force and effect.
SECTION 3: Repe.aling Provisions. All Ordinances or parts of
Ordinances in conflict herewith are hereby repealed.
SECTION 4: Authority to Codify: Specific authority is hereby
granted to codify and incorporate this Ordinance in the City's existing code.
SECTION 5: Effective Date. This Ordinance is deemed
be an emergency measure and shall take effect on April 1, 1968. ~>~Y~D
ATTEST:
City Clerk
CORP, SEAL
CITY OF BOYNTON BEACH, FLORIDA
Mayor ~ ~
~ eunc i~m an
~ouncilman z~ (.~x~
C ouncilm an
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