170 No. ftro
T,t !✓ ORDINANCE NO. 170
AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR
PRIVILEGE TAX UPON THE SALE, RECEI?T, PURCHASE,
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POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION
AND USE OF CIGARETTES IN THE TO1PN OF EDGE'rATER, �y
FLORIDA; PROVIDING FOR THE METHOD OF COLLECTION; ' ` '
PROVIDING FOR THE EXPENDITURE OF THE FUNDS DE-
RIVED THEREFROM; AND PROVIDING FOR THE EFFECTIVE
DATE THEREOF.
BE IT ORDAINED BY THE T0WN COUNCIL OF THE TOWN OF EDGEWATER, 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 sale, receipt, purchase, possession, consumption,
handling, distribution and use of cigarettes in the territorial limits
of the Town of Edgewater, Florida, for cigarettes of standard dimen-
sions 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 each 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 cigarettes contained in subsection
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 dimen-
sions, the same shall be taxed at the rate of one (1)
cent on each such cigarette.
3. Where cigarettes, as described in subsection (1) ( a)
above, are packed in varying quantities of twenty
cigarettes or less, the following rates shall govern:
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( 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 govern:
( a) Packages containing ten cigarettes or less
recuire a five ( 5) cent tax: and
(b) Packages containing more than ten but not more
than twenty cigarettes recuire 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 govern:
(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 18-X as adopted by the 1949 Extra-
ordinary session of the Legislature of the State of Florida.
SECTION III. That all funds received by the Town of
Edgewater, Florida, by virtue of this ordinance shall be paid into
a separate fund to be designated "CIGAPETTE TAX FUND" and shall be
appropriated and expended by the City Council for the following
purposes only:
For the future cost, purchase, building, designing,
engineering, planning, repairing, reconditioning, altering, expanding,
maintaining, servicing and otherwise operating any of the following:
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 ecuipment, sanitary sewers,
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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 cleaning, inspections and services for the protection of pub-
lic health including the enforcement of ordinances designed to main-
tain safe health standards with respect to foods, mosouito, insect
and rodent eradication and control, and the removal and abatement of
nuisances which may be 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 to public travel, health and
safety, and such other state functions which are performed by municipal
governments 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 1B-X, 1949, Extraordinary Session of the Legislature of
the State of Florida.
SECTION IV. This ordinance shall become effective on the
1st day of November, A. D. 1949.
The above ordinance was read in full and passed by the unanimous vote
of the Town? Council of the Town of Edgewater, Florida, at a regular
meeting on the 12th day of October, A. D. 1949.
Upon motion duly made, seconded and unanimously carried, the reauirement
of reading said ordinance upon second reading was waived and the
ordinance was ordered put upon final passage.
Passed by the unanimous vote of the Town Council of the Torn of
Edgewater, Florida, at a regular meeting of said council held on
the 12th day of October, A. D. 1949, and approved by law, the vote
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of said council on roll call being as lows:
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Mayor- ouncilman
ouncil a%"
ouncilman '
ATTEST:
o Cler /
Ap o e• ' 12th day of October, u. D. 1949
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