65-85 VOID
ORDINANCE NO. 65-85
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 ALLOCAT-
ING THE REVENUE RESULTING FROM THE TAX INCREASE TO THE
CITY OF DELRAY BEACH BEAUTIFICATION PROGRAM; PROVIDING
A SAVING CLAUSE; PROVIDING 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 manufacfured), and local telephone
service, a tax based upon the charge made by the seller thereof, as follows, to wit:
~-~d--one--l~a4~-l~e~-een~--(-7-.-~) Eight and one-half percent (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
charge 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.
(c) That portion of the revenues attributable to the increase in the tax from
seven and one-half percent (7~5%) to "ei[~ht and one-half percent ('8j'5%b shall be trans-
~erre'd monthly to the City of Delray Beach Beautification Program, to be used solely
for capital and operating expenses incurred in ~r})jects for the b~autification o~ the
pubI{c rights-of-way Within the city and the malnter{ance of sdcl{ bea{~tifiCation projects.
Any revenues transferred to such. fund in excess of fund expenditures in any fiscal
year shall be retained and reappropriated in the fund {'n 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, but the tax shall be applied to bills rendered on
or after August 15, 1985.
PASSED AND ADOPTED in regular session on second and final reading on this
the day of , 198 .
MAYOR
ATTEST:
City Clerk
First Reading June 25, 1985
Second Reading
VOID