57-82 ORDINANCE NO. 57-82
AN ORDINANCE OF THE CITY COUNCIL OF THE GIT g OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 2~, "TAXA-
TION'', ARTICLE III, "UTILITY SERVICES", OF THE CODE OF
ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY
AMENDING SECTION 2~.23, "LEVIED; PURCHASER TO PAY", TO
PROVIDE FOR A 7.5 PERCENT UTILITY TAX TO BE LEVIED UPON
AND COLLECTED FROM USERS OF CERTAIN ENUMERATED
UTILITY SERVICES, INCLUDING ELECTRICITY, METERED AND
BOTTLED GAS, AND LOCAL TELEPHONE SERVICE; 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the City of Delray Beach, Florida, be, and the same is, hereby repealed, and a new Section 25.23,
"Levied; purchaser to pay" is enacted 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, ~s follows, to wit:
seven and one-half percent (7.5%) 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 t:ime 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.
Section 2. That should any section or provision of this ordinance or any portion there°f,
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 with meter readings taken on or
after 3anuary 1, 1983.
PASSED AND ADOPTED in regular session on second and final reading on this the 14th
day of September.. , 1982.
ATTEST:
.~s s't. City Clerk
First Reading August 24, 1982
Second Reading September 14, 1982