08-68 ORDINANCE NO. 8-68.
AN EMERGENCY ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF DELRAY BEACH, FLORIDA, AMEND-
ING SUBSECTIONS 24-7, 24-8, and 24-9, CHAPTER
24, CODE OF ORDINANCES OF SAID CITY RELATING
TO TAX ON CIGARETTES; FIXING RATES; PROVIDING
FOR COLLECTION AND USE OF PROCEEDS; AND OTHER-
WISE PERTAINING TO THE LEVY OF SUCH TAX.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
DELRAY BEACH, FLORIDA:
Section 1. That subsections 24-7, 24-8, and 24-9,
Chapter 24, Code of Ordinances of the City of Delray Beach,
Florida, be and the same are hereby amended to read as follows:
"SECTION 24-7 TAX IMPOSED
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
city 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,
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
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
dimensions, the same shall be taxed at the rate of one
cent on each such cigarette.
3. ~'~ere 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 (5½¢) tax; and
(b) Packages containing more than ten (10)
but not more than twenty (20) cigarettes require an
eleven cent (11¢) tax.
Page 2. ORDINANCE NO. 8-68.
4. Where cigarettes, as described in subsection
1. (b) above, are packed in varying quantities of twen-
ty (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.
5. Where cigarettes, as described in subsection
1. (c) above, are packed in varying quantities of twen-
ty (20) cigarettes or less, the following rates shall
govern:
(a) Packages containing ten (10) cigarettes
or less require a twenty-two (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 24-8 COLLECTION
The tax levied and imposed herein shall be col-
lected by the Beverage Department of the state in the
manner prescribed in Chapter 210, Florida Statutes.
SECTION 24-9 USE OF FUNDS
Ail funds received by the city by virtue of this
ordinance shall be paid into a separate fund to be des-
ignated 'cigarette tax fund' and shall be used and ex-
pended only for the purposes specified in Section 210.03,
Florida Statutes."
Section 2. Ail ordinances in conflict herewith are
repealed.
Section 3. This ordinance shall take effect April
1, 1968.
PASSED by the City Council of the City of Delray
Beach, on this 25th day of March, 1968.
MAYOR
ATTEST:
City Clerk
DELRAY BEACH NEWS-JOURNAL
Published Semi.Weekly
Delray Beach, Palm Beach County, Florida
PROOF OF PUBLICATION
gI~ATE O~ FLORIDA
who on oath says ~hat he/sM is ............ ~...~ ............................. o! The Delray Beach
News-Journal, a semi-weekly newspaper published at~ Beach in ~ Bea~h County, Florida;
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gffiant further sa~ that the said Delray Beach New~-,loumal i.~ a newspaper publt~ed at Delra¥
Beach, in said Palm Beach CountT, l*lo~ida, and that the said new~aper h~ heretofore been
eonti~uously publkqhed .~n said Palm Beach County, ~lorida, each week. m~d ~ been entered
as second ela~ mail matter at the post office in Delm¥ Beach. ha .~akl Palm Beach
~lorida, Io~ a period of one year next preceding the ~ publi~tion of the attached
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corporation any discount, rebate, commission or refund for the purpose of securing this adver-
tisement for publication in the said newspaper.
Sworn to and subscribed before me this .....
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