O63-20ORDINANCE NC). 63- 20
AN EMERGENCY ORDINANCE OF THE CITY OF BOYNTON
BEACH, FLORIDA, AMENDING SECTIONS 26-2, 26-3 and
26-4 OF THE CODIFIED ORDINANCES OF SAID CITY
RELATING TO TAX ON CIGARET~S, FIXING THE RATES,
PROVIDING FOR COLLECTION AND USE OF PROCEEDS
AND OTHERWISE PERTAINING TO -THE LEVY OF SUCH
TAX; FURTHER PROVIDING FOR AUTHORITY TO CODIFY,
A SAVINGS CLAUSE, AN EFFECTIVE DATE AND FOR~
OTHER PURPOSES.
PREAMBLE
This ordinance is deemed to be an emergency ordinance
enacted for the immediate preservation of the public
peace, health, property or safety of the inhabitants of
the CITY OF BOYNTON BEACH, FLORIDA, and for the
effective daily operation of the municipal.finance department.
BE IT ORDikIt~IED BY THE CITY COUNCIL OF THE CITY OF BOYNTON
BEACH, FLORIDA:
SECTION 1: That Sections 26-2, 26-3 and 26-4 of the codified
ordinances of the CITY OF BOYNTON BEACH, FLORIDA, be, and the same
are hereby amended to read:
Section 26-2. Cigarette tax - imposed.
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
defined by the general law of the State in the following amounts:
(a) Upon all cigarettes, as herein defined, three and one-half
(3 1/2) 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 cigarette.s, as herein defined, six (6) inches long
or longer, si~iteen (16) mills on each cigarette.
The description of cigarettes contained in sub-section 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
dimensions, the same shall be taxed at the rate of one cent
on each such cigarette.
Where cigarettes, as described in sub-section 1 (a) above,
are packed in varying quantities of twenty (20) cigarettes or
less, the following rate shall govern:
Se
(a) Packages containing ten (10) cigarette or less require
a four-cent (4~) tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require an eight-cent (8~)tax.
Where cigarettes, as described in sub-section 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 (8Q) tax; and
(b) Packages containing more than (10) but not more than
twenty (20) cigarettes require a sixteen-cent (16Q) tax.
Where cigarettes, as described in sub-section 1 (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-cent (16~) tax; and
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a thirty-two-cent {32~) tax.
Se ction 26- 3. Cigarette tax - collection.
The tax levied and imposed herein shall be collected by the
Beverage Department of the state in the manner prescribed in
Chapter 210, Florida Statutes.
Section 26-4. Cigarette tax - disposition of proceeds, purpose.
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 shall be used and expended only for the purposes specified
in Section 210. 03, Florida Statutes.
S~]CTION 2: AUTHORITY TO CODIFY.
Specific authority is hereby granted to codify and incorporate this
amendment,~in the City's existing code.
SECTION 3: Separability.
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 not be affected but shall remain
in full force and effect.
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SECTION 4: Repealing provisions.
Ail ordinances or parts of ordinances in conflict herewith are
hereby repealed.
SECTION 5: Effective Date.
This ordinance is deemed to be an emergency measure and shall
take effect at 12:01 A.M. on July 1, 1963.
First reading and adoption this ~ ~day of ~o~O ~ , A. D. 1963
(CORPORATE SEAL)
CITY 0
By
Mayor
ATTEST .... '/.. - /%¥/
-. City Clerk
Vice Mayor
Councilman
Councilman
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