161-86 ORDINANCE NO. 161-86
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 25, 'TAXA-
TION", OF THE CODE OF ORDINANCES OF THE CITY OF
DELRAY BEACH, FLORIDA, BY AMENDING ARTICLE III,
'UTILITY SERVICES', SECTION 25-23(D)(1), 'DEFINI-
TIONS', BY REPEALING SUBSECTION IV IN ITS ENTIRETY
AND ENACTING A NEW SUBSECTION IV, "TAXABLE TELE-
COMMUNICATIONS SERVICES' WHICH DEFINES THE TYPE OF
SERVICE THAT IS SUBJECT TO TAXATION PROVIDING A
SAVING CLAUSE; PROVIDING A GENERAL REPEALER; PRO-
VIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF DELRAY BEACH, FLORIDA AS FOLLOWS~
~9S~. That Chapter 25, "Taxation', Article III, "Utility
Services', of the Code of Ordinances of the City of Delray Beach,
Florida, be amended by repealing Section 25-23(d)(1)(iv) 'Taxable Tele-
communication Services' in its entirety and enacting a new Section
25-23(d)(1)(iv), 'Taxable Telecommunication Services', to read as
follows:
Section 25-23(d)(1)(iv) Taxable Telecommunication. Services.
Purchases, within the City of Delray Beach, Florida of telecommunication
services which originate and terminate in this state, however, if the
location of origination and termination of telecommunication service can
not be determined, the taxable telecommunication service shall be the
total amount billed to a telephone or telephone number, telecommunica-
tion number or device, or a customer's billing address located within
the City of Delray Beach. Such taxable telecommunication services shall
not include public telephone charges collected on site, charges for any
foreign exchange service or any private line service except when such
services are used or sold as substitute for any telephone company switch
service or dedicated facility by which a telephone company provide a
communication path, access charges and any customer access line charges
paid to a local telephone company. It shall also be provided that
purchases within the City of Delray Beach of telecommunication services
as defined in Florida Statutes Section 203.012(5)(b) shall be taxed only
on the monthly recurring customer service charges excluding variable
usage charges.
· ~9~L_~. 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
decisions shall not affect the validity of the remainder hereof as a
whole or a part thereof other than the part declared to be invalid.
~fj~_~. That all ordinances Or parts of ordinances in
conflict herewith and the same are hereby repealed.
~,S_~[9A_-%. That this ordinance shall be effective ten (10)
days after its passage on second and final reading and shall be applied
to all bills rendered on or after October 1, 1986.
PASSED AND ADOPTED in reaular session on second and final
DeOember
reading on this the 30th day of .......
ATTEST~ M A Y O R
First Reading December 16, 1986
Second Reading December 30, 1986