06-28-54SpMtg JUNE 28, 1954
A Special Meeting of the' City Council of the City of Delray
Beach was held in the Council Chambers at 7:30 P.M. with Mayor
Catherine E. Strong in the Chair, City Manager W. E. Lawson,
City Attorney Neil MacMillan, and the following Council members
present: Glenn G. Sundy, R. J. Holland, Mrs. Alma K. Woehle,
and N. Cottingham Allen, a quormm being present.
The City Attorney read the following resolution, prepared
by Chapman and Cutler pursuant to request of the City Council:
RESOLUTION NO. 923
A RESOLUTION PROVIDING FOR THE ISSUANCE OF $100,000
SPECIAL TAX REVENUE CERTIFICATES OF THE CITY OF
DELRAY BEACH, FLORIDA, FOR THE PURPOSE OF REFUNDING
CERTAIN OUTSTANDING SPECIAL TAX REVENUE CERTIFICATES
OF SAID CITY AND FOR THE PURPOSE OF PAYING THE C(S T
OF MAKING IMPROVhMENTS TO THE MUNICIPALLY OWNED GOLF
COURSE OF SAID CITY, CONFIRMING THE SALE, AND PROVID-
ING FOR THE SECURITY AND PAYMENT THE.~EOF, AND MAKING
CERTAIN COVENANTS AND AGREEMENTS IN THAT CONNECTION.
~HEREAS, the City of Delray Beach has heretofore issued
and delivered $42,000 ~pecial Tax Revenue Certificates dated
August l, 1955, payable from the proceeds of t~he hereinafter
described tax on utilities services, of which certificates to
the amount of ~30,000 are outstanding, being certificates
numbered 13 to 42 inclusive; and
WHEREAS, certificates numbered 13 to 16, inclusive, will
have matured on August l, 1954; and
WHEREAS, the city desires to refund the remainder of said
certificates, being certificates numbered 17 to 42, inclusive,
and said certificates will be availabl~ for payment and can-
cellation at the time of delivery of the certificates herein-
after authorized; and
WHEREAS the city desires to m~ke improvements to the
municipally owned golf course of said city and thc city does
not have funds available for the payment of the cost of such
improvements and desires to finance such cost through the
issuance of the certificates for which provision is hereinafter
made; and
WHEREAS, pursuant to the provisions of Ordinance Number 535
adopted by the City Council on July 9, 1945~ as amended by
Ordinance Number 567, adopted on January 25, 1946, and as
amended by Ordinance Number G-105 adopted on September 8, 1950,
the city has been sinceAugust 15, 1945, imposing and collecting
a tax on every ~urchase of electricity, bottled gas (natural
or manufactured), and local telephone service in the city; and
~E~REAS in order to secure the payment of the certificates
hereinafter authorized, the city desires to pledge thereto the
proceeds of the above described tax~en utilities services; and
~tEREAS THE AFORESAID revenues to be derived from said tax
will be amply sufficient to pay principal of and interest on
such certificates, there being outstanding no obligations payable
from such revenues except the ~30,000 outstanding certificates
hereinabove described, and such revenues for the past three
fiscal years having been as follows:
Utilities Tax Proceeds
Fiscal Year Ending
~SSeptember S0 Arno un_____~.t
1951 ~36,725.20
1952 42,897.96
1953 49,158.58
111
j~s 28, 1954
and
WHEREAS under the decisions of the Supreme Court ~ Florida
and the general powers imposed in the city under the provisions
of its charter and the general laws of Florida, the city is
authorized to issue special tax revenue certiricates in the
manner and payable from the special fund for which provisions
is hereinafter more specifically made:
NOW, THEREFORE, BE IT RESOLVED by the City Council of the
City of Delray Beach, Florida, as follows:
Section 1. That the City of Delray Beach (hereinafter
some6imes ~eferred to as the "city") make improvements to the
'municipally owned golf course of said city.
S..e.ction 2. That for the purpose of paying the cost of such
imprOVements, and for the purpose of refunding ~26,000 Special
Tax Revenue Certificates of said city now outstanding, dated
August .1, 1950, being certificates numbered 17 to 42, inclusiwe,
including all expenses properly incident thereto and to the
issuance of the certificates, there are hereby authorized to be
issued the Special Tax Revende Certificates of the cit~ in the
aggregateAPrincipal amount of $100,000. Said certificates shall
be dated ugust 1, 1954, shall be in the denomination of ~l,000
each, shall be numbered 1 to 100, inclusive, and shall bear
interest at the rate of 3% per annum from date until paid, payable
February 1, 1955 and semi-annually thereafter on the first days
of August and February of each year. The certificates shall be
payable as to both principal and interest in lawful money of
the United States of America at First National Bank of Delray
Beach, in the City of Delray Beach, Florida, and shall mature
Serially in numerical order on August 1 of each year of the years
as follows:
Certi~i cate Numbers Amount Year
i to l0 ~10,000 1955
11 to 20 10,000 1956
21 to 30 10,000 1957
31 to 40 10,000 1958
41 to50 10,000 1959
to 60 10,000 1960
61 to 70 10,000 1961
71 to 80 10,000 1962
81 to 90 10,000 1963
91 to 100 10,000 1964
Certificates numbered 51 to 100, inclusive, shall be callable
for redemption prior to maturity at the option of the city on
August 1, 1959, and on any interest payment date thereafter in
inverse numerical order, at the principal amount thereof plus
accrued interest to the date fixed for redemption. Notice of
such call for redemption is to be given by publication of an
appropriate notice one time in a newspaper or financial $ournal
of general circulation published in the City of Miami, Florida,
not less than thirty days prior to the date fixed for redemption.
Sed$ion 3~ That the certificates shall be signed by the
Mayor' 6~ the Cit~, countersigned by the City Clerk, shall be
endorsed by the City ~ttorney, and shall have impressed thereon
the corporate seal of the city. Interest falling due on the
certificates on and prior to maturity thereof shall be represent-
ed by appropriate interest coupons to be attached to the cer-
tificates, which co~pons shall be executed with the facsimile
signatures of the Mayor and the City Clerk.
28, 1954
Section 4- That the certificates and the coupons to be
attached thereto and the endorsement to appear on the ~back
thereof shall be in substantially the following form:
(Form of Certificates)
UNITED STATE, OF ~MERICA
STATE 0 F FLORIDA
COUNTY OF PALM BEACH
CITY OF DELRAY BEACH
SPECIAL TAX REVENUE CERTIFICATES
Numb er ~l, 000
The City of Delray Beach, in Palm Beach County, Florida,
for value received hereby promises to pay to bearer, solely
from the special fund p~ovided therefor as hereinafter set
forth, the sum of One Thousand Dollars (~1,000) on the first
day of August, 19__, and to pay from said special fund interest
thereon at the rate of three per cent (3%) per annum from date
hereof until paid, payable February 1, 1955 and semi-annually
thereafter on the first days of February and August of each
year, with interest due on and prior to maturity hereof payable
only upon presentation and surrender of the annexed interest
coupons as they severally become due. Both principal hereof
and interest hereon are payable in lawful money of the Unit ed
States of America et ...... , in the City of
, F'lorida"
This certificate is'one of an issue numbered 1 to 100,
inclusive, of like date and tenor except as to option of
redemption, issued pursuant to t he Constitution and L~ws of
Florida and a resolution adopted by the City Council of said
city on June ___, 1954, for the purpese of paying the cost
of refunding ~ecial Tax Revenue Certificates of said city
dated August 1, 1950 and for the purpose of ~king improvements
to the municipally owned golf course of said city. This cer-
tificate and the issue of which it is a part are payable solely
from and secured by the' first pledge of the revenues to be re-
ceived fr~m the proceeds pf the tax i.mposed by the city on the
purchase of electricity, bottled gas (natural of manufactured)
and local telephone service pursuant to Ordinance Number 535
adopted on July 9, 1945, as amended.
This certificate, including interest thereon, is payable
solely from the aforesaid revenues and does not constitute an
indebtedness of the City of Delray Beach within the meaning of
any constitutional, statutory or charter provision or limita-
tion, and it is expressly agreed by the holder of this certificate
that such holder shall never have the right to require or compel
the exercise of the ad valorem taxing power of said city or the
taxation or assessment of real estate in said city for the
payment of the principal of or interest on this certificate, or
the making of any sinking fund, ~eserve bm 6ther payment re-
quired in the aforesaid resolution. It is further agreed
between said city and the holder of this certificate that this
certificateand the obligation evidenced thereby shall not con-
stitute a lien only on the revenues in the above paragraph
described. For a more concrete statement of the sources of
paymenb~ of such certificates, and a statement~of· the rights,
duties and obligations ef the city and the rights of the holders
of the certificates, reference is made to the aforesaid reso-
lution, to all the provisions of which resolution the holder
hereof by the acceptance of this certificate assents.
Certificates numbered 51 to 100, inclusive, of the issue
of which this is'one are callable for redemption prior to
113
28, 1954
maturity at the option of the city on August 1, 1959, ar~ on
any interest payment date thereafter, in inverse numerical order,
at the principal amount thereof plus accrued interest to the
date fixed for redemption. Notice of such call for redemption
is tc be given by publication of an appropriate notice one time
in a newspaper or financial Journal of general circulation pub-
lished in the City of Miami, Florida, not less than thirty days
prior to the date fixed for redemption.
Each successive holder of this certificate and of the cou-
pons attached hereto is conclusively presumed to forego and
renounce his equities in favor of subsequent holders for value
without notice and to agree that this certi£1cate and each of
the coupons hereto attached may be negotiated by delivery by
any person having possession thereof, howsoever such possession
may have been acquired, and that any holder who shall have taken
~his c.ertificate or any of the coupons from any person for value
and without notice thereby had acquired absolute title thereto,
free from any defenses enforceable against any prior holder and
free from all equities and claims of ownership of any such prior
holder. The City of Delray Beach shall~-not be affe~cted by any
notice to the contrary.
It is hereby certified and recited that all acts, condi-
tions and things required by the Constitution and~Laws of
Florida and by the charter of the city to happen, exist and be
performed precedent to and in the issuance of this certificate
have happened, exist and ~ave been performed as so required.
IN ~ITNESS ~HEREOF, the City of Delray Beach has caused
this certificate to be executed ~y its Mayor and countersigned
by its City Clerk, with the corporate seal of said city here-
unto affixed, and has caused the interest coupons hereto
attached to be executed by said officials by their facsimile
signatures, all as of this first day of August, 1954.
Mayor
Countersigned: Approved:
City Clerk City Attorney
~Form of Coupon)
Numb er ------- ~15 · 00
On the first day ~ ....... ,19_.., unless the herein-
after mentioned certificate i~ then redeemable and has been
called for redemption and provision for the redemption thereof
duly made,the City of Delray Beach, Palm Beach County, Florida,
will pay to bearer, solely from the special fund referred to in
such certificate, the sum of Fifteen and No One Hundredths
Dollars ($15.00), in lawful money of the United States of America
at , in the City of ...... ,
Florida, being the sem~-annual interest then due on its Special
Tax Revenue Certificate dated August l, 1954, and numbered .
Mayo
Count&r signed:
City Clerk
J NE 28, 1954
(Form of Validation Certificate)
Validated and confirmed by decree of the Circuit Court
of the Fifteenth Judicial Circuit in and for Palm ~each County,
Florida, ra~ dered on the ----_-. day of , 1954.
Clerk of the Uircuit-C~urt
Palm Beach County, Florida
Section ~. That there is hereby created for the purpose
of paying principal of and interest on the certificates herein
authorized and establishing and maintaining a reserve for such
purpose a fund to be known as the "Special Tax Revenue Cer-
tificates Sinking Fund', which is hereinafter in this resolu-
tion sometimes referred to as the "Certificate Fund". Such
fund shall be kept on deposit in First National Bank in the
City of Delray Beach, Florida, or in such other bank of equal
standing and r'ating as may hereafter be specified by the ~tty
Council. The money held in said fund shall be held by said
depositary as a special and not a general deposit and as a
special trust fund the beneficial interest in which shall be
in the holders from time to time of the. obligations payable
therefrom. All money in such fund shall be continually secured
by the deposit of collateral security having a market value at
all times of not less than the amount on deposit in such fund
rand shall be otherwise secured to the fullest extent required
by the laws of Florida for the securing cf public deposits.
Beginning in August, 1954, there shall be paid into the
Certificate Fund from day to day as collected so much of the
proceeds of the excise tax levied and imposed by the city
under the provisions of Ordinance Number 535, as adopted by
the City Council on July 9, 1945, as amended on ~anuary 28,
1946, and on September 8, 1950, and as amended at any time
prior to the issuance of the certificates hereunder, upon every
purchase of electricity, bottled gas (natural or manufactured),
and local telephone service (herein called the "utilities
service tax"), while any of the certificates herein authorized
remain outstanding and unpaid, as may be necessary to pay promptly
as they fall due principal af~ ~and interest on the certificates
herein authorized and to accumulate and maintain as a reserve
for such payment in addition to current principal and interest
requirements the sum of ~5,000.00 which reserve shall be fully
accumulated by August 1st, 1955. Money in the reserve shall
be used whenwver the remaining money in the Certificate Fund
is not sufficient to pay principal or interest falling due and
as to which there would be a default if the momey were not
so used. Any payment made from the reserve to prevent default
shall be promptly restored thereto so that as nearly as possible
there may at all times be preserved as a reserve against de-
faults the minimum sum above specified. The money in the
reserve may also be used for the payment of principal and
interest at any time when the money in the reserve, together
with the other money in the Certificate Fund is sufficient to
pay principal of and interest bo maturity on all certificates
then remaining out standing.
It shall be the duty of the depositary of the Certificate
Fund to transmit to the paying agent bank not later than July
15 of each year an amount taken from the Certificate Fund which
will be sufficient to pay principal of and interest on the
certificates due on the succeedirg August i and interest on the
certificates falling due on the succeeding February 1.
115
JUNE 28, 1954
All or any part of the money in such reserve shall at the
request of the city be invested in direct obligations of the
United States of America or other marketable securities eligible
as security for the deposit of trust funds under regulations
of the Board of Governors of the Federal Reserve Syste~. Any
obligations ao purchased as an investment shall be obligations
maturing or subject to redemption by the holder thereof, at the
option of such holder, not later t~an twelve months after the
date of such investment. It shall not be n~$cessary for the
depositary to give security for the deposit of any money with it,
which is represented by obligations so purchased as an investment.
Obligations so purchased shall be deemed at all times to be a
part of the reserve and the interest accruing thereon and any
profit realized from such investment shall be credited to the
reserve. The deposieary shall sell at prevailing market prices
or shall present for redempti~ any obligations so purchased
whenever it shall be necessary so to do in order to provide
money to meet any payment of transfer from the fund in which such
obligations are held$ Neither the depositary, the paying agent,
nor the city shall be liable or responsible for any loss result-
lng from any such investment.
Section 6. That the City of Delray Beach hereby covenants
and agrees with each successive holder of the certificates
is sue d hereunder:
(a) That it will not repeal or decrease the utilities
service tax while any of the certificates herein authorized
remain outstanding and that it will'~ontinue the imposition
and collection of the proceeds of such tax until all of the
certificates have been retired, and will pay~into the Certificate
Fund such part of the proceeds thereof as may be required
hereunder. The city expressly covenants and represents
that it has legal and valid power to impose and collect
such tax and that there is by the adoption of this resolution
and delivery of the certificates to the purchasers thereof
and the payment for such certificates by such purchasers,
vested in such purchasers and in the subsequent holders of
such certificates a contract right to the imposition, collec-
tion and proper application of the utilities service tax
which will continue unimpaired until all of the certificates
have been paid in full~ which contract right between the
city and such holders is not subject to repeal, impairment
or modification by the city or by the legislature of the
State of Florida.
(b) That while any of the Special Tax Revenue Certificates
issued hereunder shall be outstanding, the city will not
issue any additional obligations payable fro~ the revenues
pledged to the payment of the certificates herein authorized.
(c) That all records of the city with respect to the amounts
received by the city in each year from the utilities
ser1~Ice tax and the disposition made of all such revenues
shall be available for inspection at all reasonable times
by the holders of any of the certificates issued hereunder,
and that the city will within sixty days followirg the close
of each fi sca~ year supply to any holder of the certificates
who may have so requested a written statement covering the
receipt and disposition of such revenues during such fiscal
ye ar.
Section ~. That the sale of certificates herein authorized
to the Grimes Foundat~.on of Urbana, Ohio, at the price of par
and accrued interest to the date of delivery is hereby ratified
and confirmed. The pz, oceeds received from the sale of the
28, 1954
certificates herein authorized to the extent of $26,000 shall s~
the time of delivery be applied to the payment of the certifi-
cates herein authorized to be refunded and said certificates
shall be in~nediately cancelled. The remainder of the proceeds
of the sale of the certificates h~ein authorized (with the
exception of accrued interest together with any money which may
be on deposit in the Special Tax Revenue Certificates Sinking
Fund established for the benefit of the outstanding certificates
being refunded which shall be deposited at the time of delivery
into the Certificate Fund) shall be applied to the remaining
purposes for which the certificates are herein authorized. The
payment of interest accrued on said outstanding Special Tax
Revenue Certificates and on the new certificates shall be
handled in such manner that no overlapping interest is paid
by reason of the refunding transaction.
~ection 8. Thatthe City Attorney is hereby authorized and
directed "~"o ~ake~"~appropriate proc eedings in the Circuit Court
of the Fifteenth Judicial Circuit of Florida, in and for Palm
Beach County, for the validation of said certificates, and the
Mayor and City Clerk are authorized to sign any pleadings in
such proceedings for and in behalf of the City Council of the
City of Delray Beach.
Section 9. That if any section, paragraph, clauser or
provision of this resolution shall be held to be invalid or
unenforceable for any reason, the validity or unenforceability
of such secti on, paragraph, clause or provision shall not
affect any of the remaining provisions of this resolution.
~Sect~ion 10. That this resolution shall be in full force
and effect immediately upon its adoption.
Adopted and approved June 28th, 1954.
/s/ Catherine E. Strong
Ma yo r
Attest:
/s/ R. D. Worthing
City C ler~k
SEAL
The above resolution and the form of Special Tax Revenue
Certificate and coupon therein contained are hereby approved
as to form and correctness this 28th day of June, 1954.
/s/ Nell E. MacMillan
City Attorney
Mrs. Woehle asked if the resolution would make any changes
in the utility tax rate and Mr. MacMillan replied that it would
not.
Following discussion and upon motion of Councilman Holland,
seconded byCouncilman Allen, the resolution was adopted. Upon
call of roll Mayor Strong and Council members Sundy, Holland,
and Allen voted in favor of the rosolution and Mrs. ~oehle
voted opposed.
The City Attorney then read the following ~ amendment to
OrelLinance No. 535:
117
JUNE 28, 1954
AN AMENDMENT TO ORDINANCE NO. 535 OF THE CITY OF
DELRAY BEACH, FLORIDA, AS HERETOFORE AMENDED BY
ORDINANCE NO. 567 AND ORDINANCE NO. G-105, LEVYING
A TAX ON PURCHASES OF ELECTRICITY, BOTTLED GAS AND
LOCAL TELEPHONE SERVICE.
After discussion a motion was made by Councilman Sundy
that the ordinance be placed on first reading. The motion
was seconded by Councilman allen and upon call of roll Mayor
Strong and Councilmen Sundy, Holland, and Allen voted in favor
of the ordinance and Mrs. Woeb_le voted opposed.
Upon motion of Councilman Allen, seconded by Councilman
Sundy, it was resolved that the following notice be published
in the Delray Beach Journal:
NOTIC E
Notice is hereby given that the City Council of the
City of Delray Beach, Florida, on
at the City Hall in said city at the hour of
o'clock _.M., will consider for final passage an
ordinance passed on first reading on June 28, 1954,
.and entitled:
"An OrdinaD~e amending Ordinance No. 535 of the
City of Delray Beach, Florida, as heretofore
amended by Ordinance No. 567, and Ordinance No.
G-105, leving a tax on purchases of electricity,
bottled gas and local telephone service".
At t~e aforesaid time and place, or at any time and
place to which such hearing may he adjourned, said
ordinance shall be read in full and after such reading
all persons interested shall be given an opportunity
to be heard.
Given by order of the City Council of the City of
Delray Beach, this day of June, 1954.
/s/ Catherine E. Strong
Mayor
Attest:
/s/ R.D. Worthing
City Clerk
Upon call of roll the motion carried, Mayor Strong and Council-
men Sundy, Holland, and Allen voting in favor of the motion
and Mrs. Woehle voting opposed.
There being no further business the meeting adjourned.
APP ROVED:
ATTEST: -- Mayor ....