O-333-68 ORDINANCE NO. 333
AN ORDINANCE RELATING TO TAX ON CIGARETTES.
BE IT ORDAINED BY MIAMI SHORES VILLAGE:
Section 1. Section 1. of Ordinances No. 204 and 309 is
hereby amended so as to read as follows:
Section 1. Tax imposed; Amount.
(1) An excise or privilege tax, in addition to all other
taxes of every kind imposed by law, is 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
Village 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.
(2) The description of cigarettes contained in paragraphs
(a), (b) and (c) of subsection (1) are hereby declared to
be standard as to dimensions for taxing purposes as pro-
vided 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 shall govern:
(a) Packages containing ten (10) cigarettes or
less require a five and one-half cent (5-1/2�) tax; and
(b) Packages containing more than ten (10) but
not more than twenty (20) cigarettes require an eleven
cent (11 �) tax.
(4) Where cigarettes, as described in subsection (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 (I I �) tax; and
(b) Packages containing more than ten (10)
but not more than twenty (20) cigarettes require a
twenty two cent (ZZ�) 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 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. In all other respects said ordinances are unaffected
by this amendment.
Section 3. This ordinance shall become effective immediately
upon its passage.
PASSED and ADOPTED this 19th day of March, 1968.
XJ Jr
Mayor
ATTEST:
Village Clerk
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