596ORDINANCE NO. 596
AN ORDINANCE RELATING TO TAX ON
CIGARETTES; IMPOSING A TAX, FIXING
RATES, PROVIDING FOR COLLECTION
AND USE OF PROCEEDS, AND PROVIDING
AN EFFECTIVE DATE THEREFOR.
BE IT ENACTED BY THE PEOPLE OF THE CITY.1OF EDGEWATER, FLORIDA:
SECTION 1. An excise or privilege tax, in addition to all
other taxes of every kind imposed by law, be and the same is
hereby imposed upon the sale, receipt, purchase, possession,
consumption, handling, distribution and use of cigarettes sold
or to be sold at retail within the territorial limits of the
city in the following amounts, except as otherwise provided by
general law, for cigarettes of standard dimensions:
(a) Upon all cigarettes, as herein defined,
four inches long or less, five and one-half mills on each
cigarette.
(b) Upon all cigarettes, as herein defined,
more than four inches long and not more than six inches long,
eleven mills on each cigarette.
(c) Upon all cigarettes, as herein defined,
more than six inches long, twenty two mills on each cigarette.
SECTION 2. The description of cigarettes contained in
paragraphs (a), (b) and (c) of Section 1 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.
SECTION 3. Where cigarettes as described in Section 1. (a)
above, are packed 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 ($.055) tax; and
(b) Packages containing more than ten (10) but
not more than twenty (20) cigarettes require an eleven cent ($.11)
tax.
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SECTION 4. Where cigarettes, as described in Section 1.
(b) 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 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.
SECTION 5. Where cigarettes, as described in 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 6. 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 7. 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;
provided however, that no tax imposed or raised by this Ordinance
shall be pledged for bonds, revenue certificates or debt service
until after June 30, 1969.
SECTION 8. This Ordinance is adopted pursuant to Senate
Bill-116-X (68) and shall become effective April 1, 1968.
SECTION 9. That all Ordinances or parts of Ordinances
in conflict herewith are repealed; provided however, that any
Ordinance or parts of Ordinances in conflict herewith shall not
be repealed and rescinded until this Ordinance becomes effective.
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SECTION 10. That this Ordinance shall become effective
as provided herein by Section 8 and upon passage by the City
Council and approval by the mayor.
The above Ordinance was read in full and passed by vote
of the City Council of the City of Edgewater, Florida at a
regular meeting held on the 18th day of March A.D., 1968,
and approved as provided by law.
Upon motion duly made, seconded and carried, the require-
ment of reading said Ordinance upon second reading was waived
and the Ordinance was ordered put upon final passage.
Passed by vote of the City Council of the City of Edgewater,
Florida at a regular metting of said Council held on the 18th
day of March A.D., 1968 and approved as provided by law; the
vote of said Council upon roll call being as follows;
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