Ordinance 903 ORDINANCE NO. R03
AN ORDINANCE LEVYING AND IMPOSING AN
EXCISE OR PRIVILEGE TAX UPON THE SALE,
RECEIPT, PURCHASE, POSSESSION, CON-
SUMPTION, HANDLING, DISTRIBUTION AND
USE OF CIGARETTES IN THE CITY OF MIAMI
BEACH, FLORIDA; PROVIDING FOR THE METHOD
OF COLLECTION; PROVIDING FOR THE EX-
PENDITURE OF THE FUNDS DERIVED THEREFROM;
PROVIDING FOR THE EFFECTIVE DATE THEREOF;
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MIAMI BEACH,
FLORIDA:
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 Miami Beach,
Florida, for cigarettes of standard dimensions as defined by the
General Law of the State of Florida, in the following 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
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 (1) cent on each such cigarette.
3 . dhere cigarettes, as described in subsection (1)
(a) 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 two and five-tenths (2 5/10) cent
tax; and
(b) Packages containing more than ten but not
more than twenty cigarettes require a five
(5) cent tax.
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OFFICE OF CITY ATTORNEY - CITY HALL - MIAMI BEACH 39, FLORIDA
4. Where cigarettes, as described in subsection
(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 subsection (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 2: The tax levied and imposed herein shall be collected
by the Beverage Department of the State of Florida in
the manner prescribed in Senate Bill 18-X as adopted
by the 1949 Extra-ordinary session of the Legislature of the State
of Florida.
SECTION 3: That all funds received by the City of Miami Beach,
Florida, by virtue of this ordinance shall be raid
into a separate fund to be designated "CIGARETTE TAX
FUND" and shall be appropriated and expended by the City Council
for the following purposes only:
For the future cost, purchase, building, designing,
engineering, planning, repairing, reconditioning, altering, ex-
panding, maintaining, servicing and otherwise operating any of the
following:
Streets, bridges, storm sewers, curbs, drains, gutters,
water supplies, sanitary facilities and services for the preserva-
tion, protection 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 cleaning, 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 andabatement 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 en-
forcement 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 their
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.
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OFFICE OF CITY ATTORNEY - CITY HALL - MIAMI BEACH 39, FLORIDA
SECTION 4: That this ordinance is hereby declared to be necessary
for the immediate preservation of the public peace,
health and safety, and shall go into effect on the
first day of November, A. D. 1949.
PASSED and ADOPTED this 19th• day of October, A. D.
1949.
------26Mayor 4/vj
Attest: SIL-��� -
City Clerk
lst reading - October 5, 1949
2nd reading - October 5, 19 +9
3rd reading - October 19, l949
POSTED - October 20, 1949
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OFFICE OF CITY ATTORNEY - CITY HALL - MIAMI BEACH 39, FLORIDA
STATE OF FLORIDA
COUNTY OF DADE:
I, C. W. TOMLINSON, City Clerk in and for the City of
Miami Beach, Florida, do hereby certify that Ordinance No. 903,
entitled: "AN ORDINANCE LEVYING AND IMPOSING AN EXCISE OR
PRIVILEGE TAX UPON THE SALE, RECEIPT , PURCHASE, POSSESSION, CON-
SUMPTION, HANDLING , DISTRIBUTION AND USE OF CIGARETTES IN THE
CITY OF MIAMI BEACH, FLORIDA; PROVIDING FOR THE METHOD OF COLLEC-
TION; PROVIDING FOR THE EXPENDITURE OF THE FUNDS DERIVED THERE-
FROM; PROVIDING FOR THE EFFECTIVE DATE THEREOF; ", having been
passed and adopted by the City Council of the City of Miami Beach,
Florida, has been posted by me in three conspicuous places in the
City of Miami Beach, one of which was at the door of the City Hall
in said City on the 20th day of October, A. D. 1949, and that said
Ordinance remained posted for a period of at least thirty days in
accordance with the requirements of the City Charter of the said
City of Miami Beach.
IN WITNESS WHEREOF I have hereunto set my hand and
affixed the official seal of the City of Miami Beach, Florida, on
this the 28th day of November, A. D. 1949.
Z1
City Clerk
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