Ordinance No. 70-68-4 v ORDINANCE NO. 70-68-4
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 #70-63-2.
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, consump-
tion, 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 general law
of the State of Florida in the following amounts:
1. (a) Upon all cigarettes, as herein defined, four (4)
inches long or less, five and one-half (55) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, more than
four (4) inches long and not more than six (6) inches long,
eleven (11) mills on each cigarette; and,
41 (c) Upon all cigarettes, as herein defined, more than
six (6) inches long, twenty-two (22) mills on each cigarette.
2. The description of cigarettes contained in sub-section
1. of this section are hereby declared to be standard as to dimen-
sions 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 cent on each
such cigarette.
3 . Where cigarettes, as described in sub-section 1. (a)
above, are packaged in varying quantities of twenty (20) cigarettes
or less, the following rate shall govern:
(a) Packages containing ten (10) cigarettes or less require
a five and one-half-cent (550tax; and,
(b) Packages containing more than ten (10) but not more
than twenty (20cigarettes require an eleven-cent (11 ) tax.
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 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.
' Ordinance No. 70-68-4 Page #2
5. 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 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 . The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida in
the manner prescribed in Senate Bill 116-X, 1968 Special Session
of the Legislature of the State of Florida.
SECTION 3 . All funds received by the City of Atlantic Beach,
Florida, by virtue of this Ordinance shall be paid into a separate
account to be designated "Cigarette Tax Account" and shall be used
and expended only for the purposes specified in Senate Bill 116-X,
1968 Special Session of the Legislature of the State of Florida.
SECTION 4. Ordinance #70-63-2 and all Ordinances in conflict
herewith are hereby repealed.
SECTION 5. This Ordinance shall take effect April 1, 1968.
1/410 * * * *
PASSED by the City Commission of the City of Atlantic Beach on
first reading on March 25th, 1968.
PASSED by the City Commission of the City of Atlantic Beach on
second and final reading on April 8th, 1968.
Attest:
(SEAL) Adele S. Grage, City erk
This is to certify that the above ordinance
was posted f_,- 9._6 at the City Hall following its final
passage
( .
r
Adele S. Grage, City C)4.