09-08-50SpMtg9/8/ 0
SEPTEMBER 8TH, 1950.
Upon call of the Mayor a Special Meeting of the City
Council of the City of Delray Beach, Florida, was held in the
City Manager's office at $:~0 P.M. to consider the passage of
an emergency Ordinance pertaining to the validation of the Golf
Course Revenue Certificates, with Vice-Mayor W.A.Jacobs in the
Chair, and City M~nager Chas.E.Black.~ City Attorney John Moor_e,
and the following Councilmen present. R.J.Holland, Walter A. Hoth,
and J.L.Saunders, a quorum being present.
City Attorney Moore explained that Attorneys Chapman and
Cutler of Chicago, who have been employed to furnish a legal opinion
as to the validity of the Golf Course Revenue Certificates, require
the City Council to pass the following Ordinance to ~mend prior
Ordinances levying a tax on purchases of electricity, bottled gas
and local telephone service. The Ordinance was read in full by
the City Attorney:
ORDINANCE NO. G-lO5
AN ORDINANCE AMENDING ORDINANCE N0.535 OF
THE CITY OF DELRAY BEACH, FLORIDA, AS HERE-
TOFORE AMENDED BY ORDINANCE NO. 567, LEVYING
A TAX ON PURCHASES OF ELECTRICITY, BOTTLED
GAS AND LOCAL TELEPHONE SERVICE~ AND DECLAR-
ING AN EMERGENCY.
WHEREAS the City Council of the City of Delray Beach
has adopted a resolution authorizing the issuance of $$2,000.00
Special Tax Revenue Certificates of said City, which are to be
payable from and to be secured by pledge of the proceeds of the
tax levied by Ordinance No.535, as amended by ordinance No.567~
described in the caption hereto, and it is desired in that
connection to make certain changes in the provisions of said
ordinance; and
WHEREAS, in order to provide for the immediate preser-
vation of public peace, property, health or safety it is necessary
that this ordinance be enacted as an emergency measure;
NOW, THEREFORE, BE IT ORDAINED by the City Council
of the City of Delray Beach, Florida, as follows:
~.S. ection l, That Ordinance No. 535 adopted on 'July 9,
1955, entitled
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"An Ordinance of the City Council of the City of
Delray Beach, Florida. levying, establishing, and
imposing a graduated tax on purchases of electricity,
bottled gas and local telephone service; providing
for penalties for the violation of this ordinance
and repealing ordinances and parts of ordinances
insofar as the same are conflicting herewith."
as ~mended by Ordinance No. 567 adopted January 28, 1946,
entitled:
"An Ordinance to amend Section ~ of Ordinance No.~35
adopted by the City Council of the City of Delray
Beach, Florida, on July 9, 1955, entitled "An Ordinance
of the City Council of The City of Delray Beach, Florida
levying, establishing and imposing a graduated tax
on purchases of electricity, bottled gas and local
telephone service; providing for penalties for the
violation of this ordinance, and repealing all
ordinances and parts of ordinances insofar as the
same are conflicting herewith".
is hereby ~mend~d and reenacted to read as follows:
"An Ordinance of the City Council of the City of
Delray Beach, Florida. levying, establishing and
imposing a graduated tax on purchases of electricity,
bottled gas and local telephone service; providing
for penalties for the violation of this ordinance
and repealing all ordinances and parts of ordinances
insofar as the same are conflicting herewith.
".SEC..TI.0N .1. That there is hereby l~evied by the City
of Delray Beach, in Palm Beach County. ~'lorida, on each
and every purchase in said City, of electricity, bottled
gas (natural or manufactured), and local telephone service,
a tax based upon the charge made by the seller thereof,
as follows, to-wit:
10% on the first $25.00 billed in any calendar
month 5% on the next $%0.00 or fraction thereof
billed in any calendar month 1% on the balance
of all charges over $?~.00 billed in any cal-
endar month
which tax shall, in every case, be paid by the purchaser,
for the use of said City, to the seller of such electricity,
gas or local telephone service at the time of paying the
charge therefor to the seller thereof, but not less often
than monthly.
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"SECTION ~, That it shall be the duty of every
seller of electricity, bottled gas (natural or manufactured)
or local telephone service~ to collect from the purchaser~
for the use of said City, the tax hereby levied, at the time
of collecting the selling price charged for each transaction, _
and to report and pay over~ on or before the fifteenth day of
each calendar month, unto the City Clerk of said City~ all
such taxes levied and collected during the preceding calendar
month. It shall be unlawful for any seller to collect the price
of any sale of electricity, bottled gas(natural or manufactured),
or local telephone service, without at the same time collecting
the tax hereby levied in respect to such sale or sales, unless
such seller shall elect to assume and pay such tax without coll-
ecting the same from the purchaser. Any seller failing to coll-
ect such tax at the time of collecting the price of any sale,
where the seller has not elected to assume and pay .such tax,
shall be liable to said City for the amount of such tax in like
manner as if the same had been actually p~id to the seller~ and
the Mayor of said City shall cause to be brought all suits and
actions and to take all proceedings in the name of said City as
may be necessary for the recovery of such tax; provided, however,
that the seller shall not be liable for the payment of such tax
upon uncollected bills. If any purchaser shall fail, neglect or
refuse to pay to the seller, the seller's said charge, and the
tax hereby imposed and as hereby required, on account of the
sale for which such charge is made~ or either, the seller shall
have and is hereby vested with the right, power and authority
immediately to discontinue further service to such purchaser
until the tax and the seller's bill shall have been paid in full.
"SECTION 5. That each and every seller of electricity
bottled gas(natural or manufactured), and local telephone service
shall keep complete records showing all sales in said City of
such commodities or service, which records shall show the price
charged upon each sale, the date thereof, and the date of payment
therefor, and said records shall be kept open for inspection by
the duly authorized agents of said City during business hours on
all business days~ and said duly authorized agents of said City
shall have the right~ power and authority to make such trans-
cripts thereof during such times as they may desire.
In addition to making such records available, every
seller is hereby required to execute and file not later than
the 20th day of each month, at the office of the City Clerk.
a sworn statement on a form prescribed by the City Clerk set-
ting forth the amount of such tax ~o which the City became
entitled under the provisions of this ordinance on account of
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bills paid by purchasers during the preceding fiscal
month, and contemporaneously with the filing of said
statement shall pay said amount of such tax to which
the City is entitled to said City Clerk to be deposited
to the credit of such funds of the City to be utilized
for such purpose.s as the City Council may prescribe by
ordinance or resolution.
"SEC. TION ~.,. That the United States of America,
State of Florida, and the political subdivisions and
agencies, boards, commissions and authorities thereof,
are hereby exempted from payment of the t~× levied by
this Ordinance. The tax hereby levied on sales of tele-
phone service shall apply to all charges made for local
telephone service except local messages which are paid
for by inserting coins i_n coin-~perated telephones, but
the total amount of the guaranteed charge on each bill
rendered for semi-public coin box telephone service shall
be subject to such tax.
"SECTION ~, That in all cases where the seller of
electricity, bottled gas(natural or manufactured), or
local telephone service collects the price thereof at
monthly periods, the tax hereby levied may be computed
on the aggregate amount of sales during such period,
provided that the amount of tax to be collected shall be
the nearest whole cent to the amount computed.
"SECTION 6, That for the purpose of this ordinance
a sale shall be determined to be made in the City of
Delray Beach in every instance where electricity, bottled
gas (natural or manufactured) and local telephone service,
is delivered to a purchaser residing within the limits of
the City of Delray Beach regardless of whether the residence
or business or headquarters of the seller be located within
the limits of the City of Delray Beach or elsewhere.
,SECTION 7, That any purchaser wilfully failing or
refusing to pay the tax hereby imposed, where the seller
has not elected to assume and pay such tax, and any seller
violating the provisions hereof, or any officer, agent, or
employee of any seller violating the provisions hereof,
shall, upon conviction, be subject to a fine of not more
than One Hundred Dollars ($100.O9), or imprisonment in the
City Jail for not more than ten (10) days, or both such
fine and Imprisonment for each and every violation, in the
discretion of the Judge of the Municipal Court.
"SECTION 8, That in the event any section, paragraph,
sentence, clause or portion of this ordinance shall, for
any reason be held unconstitutional, invalid or ineffective,
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the same shall not repeal, nullify, or ~_n any wise affect any
other section, paragraph, sentence or portion of this ordinance.
".SECTION, 9. That all ordinances and parts of ordinances,
in so far as the same are in conflict herewith shall be and
the same are hereby repealed.
",SECTION 10,. That on its passage, this ordinance
shall become effective and applicable to bills rendered on or
after August 15, 1955."
Sect. i..on 2, That in order to provide for the immediate
preservation of public peace, property, health and safety, this
ordinance shall take effect as an emergency measure immediately
upon its passage.
Adopted and approved September 8th, 1950.
(Si~ned) ~, jA.,..Jacob~
Vice-Mayor
ATTEST:
(SiRned)Ruth R,~mith
City Clerk
(SEAL)
Two sections had been added to the original Ordinances,
one requiring the seller of the above utilities to file an affi-
davit with the City Clerk each month setting forth the amount of
tax to which~theCity is entitled, and the other requiring a tax
to be paid on all sales made in the City of Delray Beach regard-
less of whether the business headquarters of the seller are loc-
ated within the City or elsewhere.
A motion was made by Councilman Saunders, seconded by
Councilman Holland, that the foregoing Ordinance No. G-lO5 be
passed and adopted as read, as an emergency measure, and upon
call of roll the motion carried unanimously.
The meeting then adjourned.
Ruth R, Smi. th
City Clerk