O-309-63 ORDINANCE NO. 309
AN ORDINANCE RELATING TO TAX ON
CIGARETTES; FIXING RATES, PROVIDING
FOR COLLECTION AND USE OF PROCEEDS;
AND OTHERWISE PERTAINING TO THE
LEVY OF SUCH TAX.
BE IT ORDAINED BY MIAMI SHORES VILLAGE:
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 Miami Shores Village for
cigarettes of standard dimensions as defined by the general law of the State
in the following amounts:
1. (a) Upon all cigarettes, as herein defined, three and
one-half (3-1/2) inches long or less, four (4) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one-half (3-1/2) 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 is 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.
3. Where cigarettes, as described in subsection 1. (a)
above, are packed in varying quantities of twenty (20) cigarettes
or less, the following rate shallg,dvern:
(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 (8�) tax.
4. Where cigarettes, as described in subsection 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 (8�) tax; and
(b) Packages containing more than (10) but not more
than twenty (20) cigarettes require a sixteen-cent (16�) tax.
5. Where cigarettes, as described in subsection 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 sixteen-cent (16�) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a thirty-two-cent (32�)
tax.
SECTION Z. The tax levied and imposed herein shall be collected
by the Beverage Department of the State in the manner prescribed in
Chapter 210, Florida Statutes.
SECTION 3. All funds received by Miami Shores Village 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. All ordinances in conflict herewith are repealed.
SECTION 5. This ordinance shall take effect July 1, 1963.
PASSED AND ADOPTED by the Village Council on this 18th day
of June, A. D. 1963.
Mayor
ATTEST:
Village Clerk
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