Ordinance 199 C
ORDINANCE NO,
AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, AMENDING
SECTION 1 OF ORDINANCE No. 109, PROVIDING F~DR THE LEVYING
AND IMPOSITION OF AN EXCISE OR PRIVILEGE TAx UPON THE SALE,
RECEIPT, PURCHASE, POSSESSION, CONSUMPTION, HANDLING, DIS-
TRIBUTION AND USE OF CIGARETTES IN THE CITY OF LONGWOOD,
FLORIDA. '
BE IT ENACTED BY THE PEOPLE OF THE CITY OF LONGWOOD,
FLORIDA:
1. That Section 1 of Ordinance No. 109, being an or-
dinance providing for the levying and imposition of an excise or
privilege tax upon the sale, receipt, purchase, possession, con-
U,
sumption, handling, distribution and use of cigarettes in the
City of Longwood, Florida, be and the same is hereby amended i
as follows:
Section 1. Tax Imposed; Amount.
(1) An excise or privilege tax, in addition to
all other taxes of every kind imposed by law,
. is imposed upon the sale, receipt, purchase,
possession, consumption, handling, distribu-
tion and use of cigarettes sold or to be sold
at retail within the territorial limits of the
City of Longwood, Florida, in the following
amounts, except as otherwise provided by
general law, for cigarettes of standard
dimensions:
(a) Upon all cigarettes, as herein
defined, four inches long or less ,
five and one-half mills on each
cigarette.
(b) Upon all cigarettes, as herein
defined, more than four inches
long and not more than six inches
long, eleven mills on each cigarette.
(c) Upon all cigarettes, as herein
defined, more than six inches long,
twenty two mills on each cigarette.
(2) The description of cigarettes contained in para-
o graphs (a), (b), and (c) of subsection (1) are
hereby declared to be standard as to dimensions '
for taxing purposes a.s 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 dimen-
1- ~ ~ sions, the same shall be taxed at the rate of
- ~ one cent on each such. cigarette.
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(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 five and one-half cent
(5z~) tax; and
(b) Packages contining morE~ than ten (10)
but not more than tweni~y (20) cigaret-
tes require an eleven cent (11~) tax.
(4) .Where cigarettes, as described in subsection
(1) (b) above are packed in v~~rying quantities
of twenty (20) cigarettes or :Less, the following
rates shall govern:
(a) Packages containing teii (10) cigarettes
or less require an eleven cent (11~)
tax; and
(b) Packages co~ltaining mo~ce than ten (10) J
but not more than twenty (20) cigaret-
tes require a twenty t~vo cent (22~) tax.
(5) Where cigarettes, as described in subsection
(1) (c) above, are packed in ~~ar.ying quantities
of twenty (20) cigarettes or :Less, the following
rates shall govern:
(a) Packages. containing te~i (10) cigaret-
tes or less require a -twenty-two cent
(22~) tax; and
(b) Packages containing moire than ten (10)
but riot more than twenty (20) cigaret-
tes require a forty foi.~r cent (44~) tax.
2. That this Ordinance shall take e:Ffect immediately
upon its final passage and adoption. ~~i
3. That all Ordinances or parts of Ordinances in
conflict herewith are hereby repealed..
ADOPTED at a Continuation of the Regular Meeting
• of the C•ty Council of the City of Longwoo~3, Florida, this
the day of L~~/~ A . D . 1968 .
A
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M Y~~ R
ATTEST:
CITY CLER
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