24-86 ORDINANCE NO. 24-86
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING CHAPTER 25, "TAXATION", OF THE
CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA,
BY AMENDING ARTICLE III, "UTILITY SERVICES", SECTION
25-23, "LEVIED; PURCHASER TO PAY", TO INCREASE THE TAX ON
UTILITY SERVICES FROM 7.5% TO 8.5% ON THE TOTAL AMOUNT
BILLED IN ANY CURRENT MONTH AND ALLOCATING THE REVENUE
RESULTING FROM THE TAX INCREASE TO THE CITY OF DELRAY
BEACH BEAUTIFICATION PROGRAM; PROVIDING A SAVING CLAUSE;
PRgV!DING .AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 25-23, "Levied; purchaser to pay" of
the Code of Ordinances of the City of Delray Beach, Florida, shall be
and the same is hereby amended to read as follows:
Sec. 25-23. Levied; purchaser to pay.
(a) There is hereby levied by the City on each and every
purchase in the city, of electricity, metered and bottled gas (natural
or manufactured), and local telephone service, a tax based upon the
charge made by the seller thereof, as follows, to wit:-$evem-am~-~e-
h~-~e~-ee~-~%~ Eight and one-half per.ce~t (8.5%) on the total
amount billed in any current month.
Which tax shall, in every case, be paid by the purchaser, for
the use of the city, to the seller of such electricity, gas or local
telephone service at the time of paying the charger therefor to the
seller thereof, but not less often than monthly.
(b) The tax imposed by subsection (a) above shall not be
applied against any fuel adjustment charge, and such charge shall be
separately stated on each bill. "Fuel adjustment charge" shall mean all
increases in the cost of utility services to the ultimate consumer
resulting from an increase in the cost of fuel to the utility subsequent
to October 1, 1973.
3c~) That portion of the revenues attributable to the increase
in the tax from seven and one-half ~ercent (7.5%) to eight and one-half
Rercent (8.5%) shall be transferred monthly to the Cit~ of Delra~ Beach
Beautification Pro~ram, to be used solely for capital ex~en, ses o~
retirement of bonded indebtedness, incurred in or for projects for the
beautification of the ~ublic ri~hts-of-wa~ Within the city. An~ rev-
enues transferred to such fund in excess of fund expenditures ~n any
fiscal year shall be retained and rea~propriated in the fund in the next
fiscal year.
Section 2. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence, or word be
declared by a Court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 3. That this ordinance shall become effective ten (10)
days after its passage on second and final reading, with meter readings
taken on or after June 12, 1986.
PASSED AND ADOPTED in regular session on second and final
reading on this the 13th day of May , 1986.
MAYOR
ATTEST:
' ~7 City Cl~rk
First Reading April 22, 1986
Second Reading May 13, 1986 '
-2- Ord. No. 24-86