49-86 ORDINANCE NO. 49-86
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", BY ENACTING A NEW SECTION 25-31,
"REDUCTION OF ELECTRICAL USE TAX FOR BUSINESSES
LOCATED IN AN ENTERPRISE ZONE"; PROVIDING FOR THE
REDUCTION OF THE TAX ON ELECTRICAL SERVICE FOR
QUALIFYING BUSINESSES LOCATED WITHIN TEE CITY'S
ENTERPRISE ZONES; PROVIDING A SAVING CLAUSE;
PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCI~ OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: i
~f~. That Section 25-31 "Reduction of elec-
trical use tax for businesses located in an enterprise zone" of the Code
of Ordinances of the City of Delray Beach, Florida, shall be and the
same is hereby enacted to read as follows:
Sec. 25-31. Reduction of electrical use tax for business is located in
an enterprise zones.
All qualifying businesses, as now defined in Fla. Stat.
Section 212.08(14) or as said section may be hereinafter amended,
located within the City's enterprise zones shall be exempt from the
payment of 50 percent (50%) of the City tax on the purchase of
electricity.
~. 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.
~. That this ordinance shall become effec-
tive upon the City of Delray Beach's 1986 application for an enterprise
zone being approved by the State of Florida pursuant to Section
290.001-290.015 of the Fla. Stat.
(STATE LAW REFERENCE) Fla. Stat. Section 166.231(8) FLa. Stat.
212.08(14) 290.001-290.015.
PASSED AND ADOPTED in regular session on second and
final reading on this the 12th day of August , 1986 .
MAYOR
ATTEST;
First Reading July 22t 1986
Second Reading August 12r 1986