129 vORDINANCE NO. / 2..
AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR
PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE,
POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION
AND USE OF CIGARETTRS IN THE TOWN OF ATLANTIC
BEACH ; PROVIDING FOR THE METHOD OF COLLECTION;
PROVIDING FOR THE E XPENDITURE OF THE FUNDS DE-
RIVED THEREFROM; PROVIDING FOR THE EFFECTIVE
DATE THEREOF.
BE IT ORDAINED BY THE MAYOR AND TOWN COUNCIL OF THE
TaWN OF ATLANTIC BEACH, FLORIDA:
SECTION 1. That an excise or privilege tax in addition
to all other taxes of every kind imposed by law is hereby levied
and imposed upon the s ale, receipt, purchase, possession, consump-
tion, handling, distribution and use of cigarettes in the territorial
limits of the Town of Atlantic Beach, Florida for cigarettes of stand-
ard dimensions 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 e&ch cigarette;
b) Upon all cigarettes , between three and one-half
and six inches long , five (5) mills on each
cigarette ; and
c) Upon all cigarettes , six inches long or longer,
ten (10) mills on each cigarette.
2. The description of cigarettescontained in subsection
one of this section are hereby declared to be standard
as to d imensions 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)
I)
cent on each such cigarette.
3. Where cigarettes, as described in subsection (1) (a)
above, are packed in varyingquanti ties of twenty
cigarettes or less , the following rates shall govern:
a) Packages containing ten cigarettes or less
require a two and five-tenths (2 5/10) cent tax;
and
b) Packages containing more than ten but not more
than twenty cigarettes require a five (5) cent
tax.
4. Where cigarettes , as described in subsection (1) (b)
above, are packed in varying quantities of twenty
cigarettes or less, the following rates shall gp vern:
a) Packages containing ten cigarettes or less
require a five (5) cent tax; and
b) Packages containing more than ten but not more
than t wenty c igarettes require a ten (10) 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 gp vern:
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
manner prescribed in Senate Bill 1$-X as adopted by the 194.9 Extra-
ordinary session of the Legislature of the State of Florida.
SECTION III. That all funds received by the Town of
Atlantic Beach, by virtue of this ordinance shall be paid into a
separate fund to be designated "CIGARETTE TAX FUND" and shall be ap-
propriated and expended by the City Council for the following pur-
poses only:
For the future cost, purchase , building, designing,engi-
neering, planning, repairing, reconditioning, altering, expanding, main-
tainin`;, servicing and otherwise operating any of the following:
2-
Streets , bridges , storm sewers , curbs , drains , gutters,
water supplies, sanitary facilities and services for the preservation,
protection or improvement of the public health and safety, including
hospitals , fire stations and fire fighting equipment, sanitary sewers,
sewerage disposal systems, sewerage disposal plants and facilities ,
garbage and refuse collection and disposal services, facilities and
equipment, incinerators and other facilities and services, including
street c leaning, inspections and services for the protection of pub-
lic health including the enforcement of ordinances designed to maintain
safe health standards with respect t o f oods , mosquito, insect and rodent
eradication and control, and the removal and abatement of nuisances
which may b e or constitute dangers to public health and the exercise of
controls for public safety, facilities for the prevention of beach
erosion, the enforcement of the laws of the State of Florida , and
municipal ordinances with respect t o public travel, health and safety,
and such other state functions which are performed by municipal govern-
ments within their boundaries , and are otherwise performed by the
state and county governments outside of the limits of incorporated
municipalities, or as otherwise provided by the terms and provisions
of Senate Bill 1$-X, 1949, Extraordinary Session of the Legislature of
the State of Florida.
Passed by the Town Council on first reading October 3 , 1949.
Passed by the Town Council on second reading October 3 , 1949.
Passed by the Town Council on third and final reading October
10, 1949, and certified to the Mayor, October 10, 1949.
Attest :
Town Clerk
Approved:
viayor
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