Ordinance No. 70-63-2 v ORDINANCE NO. 70-63-2
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH
RELATING TO TAX ON CIGARETTES; FIXING RATES,
PROVIDING FOR COLLECTION AND USE OF PROCEEDS?
AND OTHERWISE PERTAINING TO THE LEVY OF SUCH
TAX: REPEALING ORDINANCE #129.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH,
DUVAL COUNTY, 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 of Atlantic Beach, Florida,
for cigarettes of standard dimensions as defined by the gen-
eral law of the State of Florida in the following amounts:
1. (a) Upon all cigarettes, as herein defined, three
and one-half (32) inches long or less, four (4) mills on
each cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one-half (31) 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 sub-
section one of this section are hereby declared to be standard
as to dimensions for taxing purposes as provided in this Ordi—
nance and should any cigarette be received, purchased, pos-
sessed, 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 sub-section 1. (a)
above, are packed in varying quantities of twenty (20) cig-
arettes or less, the following rate shall govern:
(a) Packages containing ten (10) cigarettes 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 (80 tax.
Ordinance No. 70-63-2 Page 2
4. 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 (80 tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a sixteen-cent (160
tax.
5. Where cigarettes, as described in sub-section 1. (c)
above, are packed in varying quantities of twenty (20) cigar-
ettes or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less
require a sixteen-cent (160 tax; and,
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a thirty-two-cent
(32C) tax.
Section 2. The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida
in the manner prescribed in Chapter 210, Florida Statutes.
Section 3 . All funds received by the City of Atlantic
Beach, Florida, 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 .
Section 4. Ordinance #129 and all Ordinances in conflict
herewith are hereby repealed.
Section 5. This Ordinance shall take effect July 1, 1963 .
PASSED by the City Commission of the City of Atlantic Beach on
first reading on June 17 , 1963 .
PASSED by the City Commission of the City of Atlantic Beach on
second and final reading on June 24, 1963 .
Attest:
ae&e.e .
(SEAL) Adele S . Grage, City lerk
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Ti i _Li o certify that theabove ordinance .#�G�°— 63 -
was post :d 49:ati�-�. 3 at the City Hall following its final
passage on /,• � 6 3,�•
as&,e4_
Adele S. Grage, City Clo(