1968-595ORDINANCE ;10. 595
AN ORDINANCE TO AMEND SEC. 18 -8 OF THE
CODE OF THE CITY OF SOUTH MIAMI REVISING
AND INCREASING "THE- EXCISE--OR- PRIVILnGE
TAX ON CIGARETTES; REPEALING ALL ORDINANCES
OR PARTS OF ORDINANCES IN CONFLICT "'HEREWITH;
PRESCRIBING PENALTIES FOR VIOLATION OF'THE
PROVISIONS HEREOF; AND, DECLARING AN EMER-
GENCY TO EXIST.
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BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE
CITY OF SOUTH MIAMI, FLORIDA:
Section 1. That Sec. 18 -8 of Article II of the Code
of the City of South Miami, be and the same hereby is revised and
amended to read as follows, to -wit:
"Sec. 18 -8. Tax imposed; amount.
1 An'-7%`cy
"( ) eise or privilege tax, in addition
to all other taxes of e'very kind imposed Vy law, is
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consumption, handling, distribution and "use Hof
cigarettes sold or to lie sold at retail withi the
territo`ri'al Ti nit's of the City in c he 'foll`owing
amounts, except -as otherwise provided by general law,
for cigarettes of standard dimensions:
"(a) Upon all, cigarettes, as herein defined,
four in ches long or 11:6 Ss, five and one -half
mills on each cigarette.
"(b) Upon all cigaret "tes, as 'herein defined,
more than "four i'fiches long 'and not more
than 'six 'inches long, eleven mills on each
cigarette.
" (c) Upon all cigarettes, as hereii 0defi'iied,
more than six inches long, twenty -two
mills on each cigarette.
(2) The description of ci- arettes contained in
paragraphs (a), (b) and (c)r of subsection (1) are
hereby declared to be standard'as'to dimensions for
taxing "purposes as provided "in this ordinance and
should any cigarette be receiv6d,'purchased, posse's`sed,
sold offered for sale �"`"
, g'iven`;away or used of a site
other than of standard dimension`s, the same shall be
taxed at the rate of one cent on each such cigarette.
(3 Where cigarettes, as described 'in, subsec-
tidn (1) a) above, are packed in varying quahtitie "s
of twenty-(20) cigarettes or less, the following rate
shall govern:
"(a) Packages coritaini °rig ten (10) cigarettes or
less require a five and one -half cent (52¢)
tax; and
"(b) Packages containing more than ten (10) but
not more than tweenty (20) cigarettes require
an eleven cent (11¢) tax.
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"(4) ,there 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 (11¢3 tax; and.
"(b) Packages containing more than ten (10) but
not more than twenty (20) cigarettes require a
twenty -two cent (220) tax.
"(5) 'chore- cigarettes, as describes in subsection (1)
(c) above, are packed in varying quantities of ti,enay (20)
cigarettes or less, the following rates shall govern:
"(a) Packages contain"!* ten (10)'cig4rettes or less
require a twenty -two cent (220) tax; and
"(b) Packs es' corita ni �.k" `` � _
( } g ng�,more than `ten (10)�'but not
more than twenty (�20 cigarettes require a
forty -four cent (414¢3 tax.,,
Section 2. That all ordinances or parts of ordinances in
conflict herewith be and the same hereby are repealed insofar as
they are in conflict.
Section 3. That any 'person, persons, firm, partnership
or corporation violating any of tYieprovisions of this ordinance
shall, upon conviction, be punished by a fine 'riot to exceed
$500.00, or by imprisonment not to exceed six months, or by both
such 'fine and imprisonment in the discretion of the Municipal
Judge.
Section 4. That this ordinance is hereby declared to be
an emergency `'measure "upon the ground of urgent public need -for the
preservation of the peace, health, welfare and property of the
people of the City of South Miami, and shall become effective upon
publication-by caption or upon posting in full in a conspicuous
place in the City.
Section 5. It is the intent that this ordinance be
permanent in nature and shall be included 'in the Code of Ordinances
of the City of South Miami, Florida,`and the sections hereof may be
renumbered for such'purpose.
PASSED and ADOPTED't}`is 19t �,iay of March , 1968.
ATTEST: ayo
City 7, er
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ORDINANCE. 110. 595
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STATE OF FLORIDA
COUNTY OF DADE
CITY OF SOUTH MIAMZ'
I, MJRT LDA S. CALLAN, Clerk of the City of South
Miami, Florida, do hereby certify that the attached and
fore,,oin; containo ,. true and correct -copy of Oriiillance
No. 595, pai.�ied and adopted by the City Council at a
meeting held on the 19th clay of March, A.D. 1968.
WITNESS my hand and the official Seal of the City
of South Miami, .Florida, this 200. "day of March, A.D. 1968.
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Matilda S. Callan, City Cleric
City of South Miami
Florida