G-490(13-63) ORDINANCE NO. G-490
AN EMERGENCY ORDINANCE OF~ THE 7CIT~ COUNCIL OF
THE CITY OF' DELRAY BEACH, FLORIDA, AMENDING
SUBSECTIONS 24-7, 24-8, AND 24-9, CHAPTER 24,
CODE OF ORDINANCES OF SAID CITY RFJ~%TING TO
TAX ON CIGARETTES; FIXING ~ATES~ PROVIDING FOR
COLLECTION 'AND USE OF PROCEEDS; AND OTHERWISE
PERTAINING TO T~ LEVY OF SUCH TAX.
BE IT ORDAINED BY TRE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, FLORIDA:
SECTION 1. That subseotions 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, distri-
bution 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, three and
one-half (3%) inches long or less, four (4)mills on each cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one-half (3%) 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 subsection
one of this section are hereby declared to be standard as to dimen-
sions 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 ciga-
rette.
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 fcur-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 ten (10) but not
more than twenty (20) cigarettes require a sixteen-cent (16¢) tax.
Page 2. Ordinance No. G-490.
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
reTuire 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 24-8 COLLECTION
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 24-9 USE OF FUNDS
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."
SECTION 2. Ail ordinances in conflict herewith are re-
pealed.
SECTION 3. This ordinance shall take effect July 1, 1963~
PASSED by the City Council of the City of Delray Beach,
on this 24th day of June, A.D. 1963.
VICE M A Y O R ~
ATTEST:
DELRAY BEACH NEWS'JOURNAL
Published Semi.Weekly
Delray Beach, Palm Beach County, Florida
PROOF OF PUBLICATION
STATE OF FLORIDA
News-Journal, a semi-weekly newspaper published at Delm¥~l~h in Palm Beach County, ~l~'~'ida;
in the ma.er of ~"F.~e..'-~,C.~,~--:;~.,--'---~'..- .~...'--.~¢--.-~....z:-.---~....-.~-.:~...~.--?-~..,.::
..................¥
h~ the ...... .'f: ...... '.) .................................... ~ ........................ Court, was published in said new~paper in the
.... ........ .......................................................................................
Affiant~urther says ~tt the said Delray Beach News-Journal is a newspaper published at Delmy
Beach, in ~aid Palm Beach ¢ount~, Florida, and that the said new~paper ha~ heretofore
continuously published in raid Palm Beach County, Florida, each week and has been entered
as second class mail matte~ at the po~t office in Delra¥ Beae_.~, in saki Palm Beach CounB',
Florida, for a period of one year next preceding the first publication of the attached copy of
vertisement; and a~.nt further says that he has ~either paid nor promised any person, firm
corporation an7 d~2ount, rebate, commission or refund for the ~!~!/'pose of seem'in~,ttaks aclver-
The C;ft? Council of t~e (?i.t}~ of Delray Beac~, ?aim Beach
County, Florida, meg..in regular public session at
the regular meeting place of the City Council in the City Hall
in the City of Delray Beach at 8:00 o'clock P.M. on
June 24, 1963, with Vice-Mayor Al. C. Avery _
and the following members present:
Emory J. Barrow
George Talbot, Jr.
Oliver W. Woodard, Jr.
Absent: Mayor Walter Dietz
There were also present R.D. Worthinq , City Clerk,
Robert J. Holland , City Manager, and
John Ross Adams , City Attorney.
After the meeting had been duly called to order by the Vice-
Mayor and the minutes of the preceding meeting had been read and
approved the following ordinance was introduced in written form
by R.D. Worthing , was read in full and discussed.
Pursuant to motion made by George Talb?tj Jr. and
seconded by O.W. Woodard~ Jr. , the ordinance was
adopted by the following vote:
AYE: Al. C. Avery
Emor¥ J. Barrow
.... George Talbot, Jr.
Oliver W. Woodard! Jr.
Nay: none
The Ordinance is as follows:
(Other business not pertinent to the above appears in the
minutes of the meeting.)
Pursuant to motion duly made and carried, the Council
adjourned.
/s/ c.
VI CE-MA YOR
ATTEST:
/s/ R. D.
City Clerk
STATE OF FLORIDA )
)
COUNTY OF PALM BEACH )
I, R. D. WOR~HING, do hereby certify that I am the duly
qualified and acting City Clerk of the City of Delray Beach,
Palm Beach County, Florida.
I further certify that the above and foregoing constitutes
a true and correct copy of an excerpt of the minutes of a meeting
of the City Council of said City held on June 24 , 1963,
and of an ordinance adopted at said meeting, as said minutes and
ordinance are officially of record in my possession.
IN WITNESS W~ERFX)F, I have hereunto subscribed my official
signature and impressed hereon the official seal of the City of
Delray Beach this 3rd day of September , 1965.
City Clerk
(SEAL)