1963-482ORDINANCE NO. 482
AN ORDINANCE OF THE CITY OF SOUTH MIAMI, FLORIDA,
AMENDING SECTI61W*M-)3, -19-9,-- 184i0' -OZ '01)E OF
ORDINANCE OF CITY OF SOUTH MIAMI, FLORIDA,
RELATING TO TAX'6N CIGARETTES; FIX - ING RATES, ,
PROVIDING I . FOR R-COLLECTION AND USE OF PROCEEDS
AND OTHERWISE PERTAINING TO THE LEVY OF SUCH
TAX
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SOUTH MIAMI, FLORIDA"
That sections 18-8, 18-1, 18-10 of Code of Ordinances
of the City of South Miami, Florida are hereby amended to read
as follows:
Section 18= . An excise' or privi ege t x in , a
additlon` 0 `tb All other takes of every kind
'
imposed bylaw is hereby I evi d and " imp osed
upon the sale, receipt,, purchase, possession,
consumption, handli,� n , g distribution and use
of cigt`r611ttes 'in the �erritorlal limits of
the City r
ty f16 cigarettes of f-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'h) inches long or less,
four (4) mills on each cigarette;
(b) Upon all cigarettes, as herein defined,
between three and dne-hAlf (3') and six (6) inches
long, eight (6) mills on each cigarette; and
(c) Upon all cigarettes, as herein deIPJ�he'd,
six (6) inches long or longer, sixteen (16) mills
on each cigarette.
2. The'descr1ption of cigarettes` contained in
sub-section one of this section are hereby
declared to be standard as to dimensions for
taxing purposes as provided in tiiis Ordinance
and should any cigarette be received, purchased,
possessed, sold, offerOd 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 sub-section
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 four-cent (40) tax; and
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ORDINANCE NO. 482
Page 2
(b) Packages containing more than ten (10)
but not more than twenty (20) cigarettes require
an eight -cent (80) tax.
4. Where cigarettes, -as described in sub'- section '1.
(b) above, are packaged in var yiW g quaniT
ies of
twenty "(20) `cigarettes or less, the following rates
-shall govern:
(a) Packages contain'i'ng ten' "(10) cigarettes or
less require an-eight-cent (80) tax; and
(b) Packages containing more 'than ten (1.01 but
not more than twenty (20) 'cigarettes require a
sixteen -cent (160 tax.
5. Where cigarettes,.as:,de .5cribed in subsection 1.
(c) above, 'ire packed lin varying quantities of
twenty '(26) cigarettes or less, the 'following rates
shall govern:
(a) Packages containin ten (l.,
g g 0) cigarettes or
i
less require a sixteen -cent (160) tax; and
(b) Packages Cgntaini more than 'ten (10) but
not more than twe ty'(20) cigarettes require a
= thirty- two -cent (S20 tax.
i
i Section '18 -9. 'The tax 'levied and "imposed herein
shall'be collected by the Beverage Department of
the state in 'the manner prescribed in Chapter 210,
i Florida Statues.
Section 18 10:: All funds received by the City
by virtue of this ordinance shall be used and
expended only for the purposes specified in
Section 210.03, Florida Statutes.
Section 2. All ordinances in conflict herewith are
repealed.
Section 3. This ordinance shall take effect July 1, 1963.
PASSED AND ADOPTED THIS 26th day of June, A.D. 1963.
Presiding Officer, -City Council
ATTEST:
c�
Ci t Clerk
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