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Ord G-84(20-49) ORDINANCE NO. G-8~ AN EN~RGE~Y ORDINANCE OF THE CITY COUNCIL 0P THE CITY OF DELRA¥ BEACH, PAL~ BEACH COUNTY, FLORIDA, LEVYING AND IMPOSING AN EXCISE OR PRIVILEGE TAX UPON THE SALE, RECEIPT, PURCHASE, POSSESSION, CONSUMPTION, HANDLING, DISTRIBUTION AND USE OF CIGARETTES IN THE CITY OF DELRAY BEACH; PROVIDING FOR THE ~ETHOD OF COLLECTION; PROVIDING FOR THE EXPENDITURE OF THE FUNDS DE- RIVED THEREFROM; PROVIDING FOR THE EFFECTIVE DATE THEREOF; AND REPEALING ORDINANCE NO. G-58 AND ORDINANCE NO. G-60, AND ALL ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH. WHEREAS, an emergency exists in the City of Delray Beach, County of Palm Beach, Florida,~ because said Municipality is without sufficient tax income to properly carry out and perform the various duties imposed upon it, including but not limited to the duties of maintaining roads and streets and the preservation of public health, welfare and safety and property. NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Delray Beach, Florida, as follows: Section 1: That 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 of Delray Beach, for cigarettes of standard dimensions as defined by the General Law of the State of Florida, in the followi~ amounts: 1. (a) Upon all cigarettes, three and one-half inches long or less, two and five-tenths (2-5/10) mills on each cigarette; (b) Upon all cigarettes, between three and one-half and six inches long, five (5) mills on each cigarette; and (c) Upon all cigarettes six inches long or longer, ten (10) 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 s~me shall be taxed at the rate of one (1) cent on each such cigarette. 3. Where cigarettes, as described in sub-section (1) (a) above, are packed in varying quantities of twenty cigarettes or less, the following rates shall govern: (a) Packages containing ten ciEarettes or less require a two and five-tenths ( 2 ~/lO) cent tax; and (b) Packages containing more than ten but not more than twenty cigarettes require a five (5) cent tax. ~. Where cigarettes, as described in sub-section (1) (b) above, are packed in varying quantities of twenty cigarettes or less, the following rates shall govern: (a) Packages containing ten cigarettes or less require a five (5) cent tax; and (b) Packages containing more than ten but not more than twenty cigarettes require a ten (10) cent tax. 5. Where cigarettes, as described in sub-section (1) (c) above, are packed in varying quantities of twenty cigarettes or less, the following rates shall govern: · (a) Packages containing ten cigarettes or less require a ten (10) cent tax; and (b) Packages containing more than ten but not more than twenty cigarettes require a twenty (20) cent tax. Section I~: The tax levied and imposed herein shall be collected by the Beverage Department of the State of Florida in the manner pre- scribed in Senate Bill 18-X as adopted by the 1949 Extraordinary Session of the LegislaSure of the State of Florida. Section III: That all funds received by the City of Delray Beach, by virtue of this Ordinance shall be paid into a separate fund to be designated "CIGARETTE TAX FUND" and shall be ~ppropriated and expended by the City Council for the following purposes only: For the future cost, purchase, building, designing, engineering, planning, repairing, reconditioning, altering, expanding, maintaining, servicing and otherwise operating any of the following: Streets, bridges, storm sewers, curbs, d~ains, gutters, water supplies, sanitary facilities and services for the preservation, pro- tection or improvement of the public health and safety, including hospitals, fire stations and fire fighting equipment, sanitary sewers, sewerage disposal systems, sewerage disposal plants and facilities, garbage and refuse collection and disposal services, facilities and equipment, incinerators and other facilities and services, including street clean- ing, inspections and services for the protection of public health including the enforcement of ordinances designed to maintain safe health standards with respect to foods, mosquito, insect and rodent eradication and control, and the removal and abatement of nuisances which may be or constitute dangers to public health and the exercise of controls for public safety, facilities for the prevention of beach erosion, the enforcement of the laws of the State of Florida, and municipal ordinances with respect to public travel, health and safety, and such other state functions which are performed by municipal governments within thei~ boundaries, and are otherwise performed by the state and county governments outside of the limits of incorporated municipalities, or as otherwise provided by the terms and provisions of Senate Bill 18-X, 1949, Extraordinary Session of the Legislature of the State of Florida. Section IV: That Ordinance No. G-58 and Ordinance No. G-60 and all other ordinances or parts of Ordim~nces in conflict herewith be and the same are hereby repealed. Section V: This Ordinance shall become effective on the 1st day of November, A. D., 1949. Pass:ed in regular session on this the llth day of October, A. D., 1949 · (Signed) J. L. Saunders president City CoUncil APPROVED: (sigmed) J. L. Saunters MAYOR ATTEST: (Signed) Ruth R. ~mith · '' ~Y~y' clerk (SF_mm) STATE OF FLORIDA ) ) SS. COUNTY OF PALM BEA'CH ) Ruth R. Smith, the City Clerk of the City of Delray Beach, Palm Beach County, Florida, being duly sworn, deposes and says that the foregoing Ordinance No. G-84, to which this Cert~.ftcate is attached, is a true and correct copy of an Ordinance which was passed by the 'City Council of the City of Delray Beach, Florida, in Regular Session, on the llth day of October, A. D., 1949. RUth'R. Smith', City Cterk~ City of Delray Beach, Florida Subscribed and sworn to before me this 22nd day of March, A. D., 1950. NotarY Public, kS~ate of Florida at Large.