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34-72 AN ORDINANCE OF THE CITY OF DELRAY BEACH, FLORIDA, RELATING TO UTILITY SERVICES TAX; DECLARING THE DIS- TRIBUTION OF FUEL OIL IN THE CITY OF DELRAY BEACH TO BE COMPETITIVE WITH THE UTILITY SERVICES NOW TAXED; DECLARING THE DISTRIBUTION OF CABLE TELEVISION SERVICE IN THE CITY OF DELRAY BEACH TO BE COMPETITIVE WITH THE UTILITY SERVICES NOW TAXED; AMENDING ARTICLE I, CHAPTER 24, OF THE CODE OF ORDINANCES BY LEVYING A UTILITY SERVICES TAX ON THE DISTRIBUTION OF FUEL OIL AND OF CABLE TELEVISION SERVICE IN THE CITY OF DELRAY BEACH; AND PROVIDING A SEPARABILITY CLAUSE. WHEREAS, ~%he Legislature of the State of Florida intended that municipalities which elect to tax purchases of one of the specifically named utility services authorized to be taxed under Chapter 167.431 of the Florida Statutes, must also tax purchases of any other competitive service even though it is not specifically named in the statute; and, WHEREAS, the City of Delray Beach finds and declares as a legislative, factual determination that the distribution of fuel oil in the City of Delray Beach is competitive to one or more of the utility services now taxed; and, WHEREAS, the City of Delray Beach finds and declares as a legislative, factual determination that the distribution of cable television service in the City of Delray Beach is competitive to one or more of the utility services now taxed; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That the matters contained in the preamble hereof and the legislative factual determinations therein contained are hereby declared to be true and correct. Section 2. That Article I, Chapter 24, consisting of Sections 24-1 through 24-6, be amended to read as follows: "Article I. Electricity, Natural and Bottled Gas, Telephone Service, Fuel Oil, and Cable Television Service. Sec. 24-1. Amount of tax levied; purchaser to pay taxes to seller; when payments made. There is hereby levied by the city on each and every pur- chase in the city, of electricity, bottled gas (matural or manufactured), local telephone service, fuel oil, and cable television service, a tax based upon the charge made by the seller thereof, as follows, to-wit: Ten per cent on the first twenty-five dollars billed in any calendar month. Five per cent on the next fifty dollars or fraction thereof billed in any calendar month. -1- One per cent on the balance of all charges over seventy-five dollars in any calendar month. Which tax shall, in every case, be paid by the purchaser, fori~the use of the city, to the seller of such electricity, gas, local telephone service, fuel oil or cable television service, at the time of paying the charge therefor to the seller thereof, but not less often than monthly. Sec. 24-2. Duty of seller to collect tax; liability for failure to collect; discontinuance of service for failure to pay bill. It shall be the duty of every seller of electricity, bottled gas (natural or manufactured), local telephone service, fuel oil or cable television service, to collect from the purchaser, for the use of the city, the tax hereby levied, at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the fifteenth day of each calendar month, unto the city clerk of the city, all such taxes levied and collected during the preced- ing calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity, bottled gas (natural or manufactured), local telephone service, fuel oil or cable television service, without at the same time collecting the tax hereby levied in respect to such sale or sales, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid to the seller, and the mayor of the city shall cause to be brought all suits and actions and to take all proceedings in the name of the city as may be necessary for the recovery of such tax; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay to the seller, the seller's charge, and the tax hereby imposed and as hereby required, on account of the sale for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and authority immediately to discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full. Sec. 24-3. Records to be kept by seller; inspection; tran- scripts; sworn statement to be filed. Each and every seller of electricity, bottled gas (natural or manufactured), local telephone service, fuel oil and cable television service, shall keep complete records showing all sales in the city of such commodities or service, which records shall show the price charged upon each sale, the date thereof, and the date of payment therefor, and the records shall be kept open for inspection by the duly authorized agents of the city during business hours on all business days, and the duly authorized agents of the city shall have the right, power and authority to make such transcripts thereof during such times as they may desire. -2- Ord. No. 34-72. In addition to making such records available, every seller is ~ereby required to execute and file not later than the twentieth day of each month, at the office of the city clerk, a sworn statement on a form prescribed by the city clerk setting forth the amount of such tax to which the city became entitled under the provisions of this article on account of bills paid by purchasers during the preceding fiscal month, and contemporaneously with the filing of the statement shall pay the amount of such tax to which the city is entitled to the city clerk to be deposited to the credit of such funds of the city to be utilized for such purposes as the city council may prescribe by ordinance or resolution. Sec. 24-4. Governmental agencies exempt from payment. The United States of America, State of Florida, and the political subdivisions and agencies, boards, commissions and authorities thereof, are hereby exempted from payment of the tax levied by this chapter. The tax hereby ~evied on sales of telephone service shall apply to all charges made for local telephone service except local messages which are paid for by inserting coins in coin-operated telephones, but the total~amount of the guaranteed charge on each bill rendered for semi-public coin box telephone service shall be subject to such tax. Sec. 24-4.1. Exemption of churches. Ail recognized churches of the State of Florida are hereby exempt from the payment of any utility tax imposed by Article I of Chapter 24 of this Code on church property used exclusively for church purposes. Sec. 24-5. Computation of tax where seller collects at monthly periods. In all cases where the seller of electricity, bottled gas (natural or manufactured), local telephone service, fuel oil or cable television service, collects the price thereof at monthly periods, the tax hereby levied may be computed on the aggregate amount of sales during such period, provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed. Sec. 24-6. Scope of tax. For the purpose of this chapter a sale shall be determined to be made in the city in every instance where electricity bottled gas (natural or manufactured) local telephone service, fuel oil and cable television service, is delivered to a purchaser residing within, the city, regardless of whether the residence or business or headquarters of the seller be located within the city or elsewhere." Section 3. That if any section, subsection, sentence, clause, phrase, or portion of this chapter is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions hereof. -3- Ord. No. 34-72. Section 4. That specific authority to codify this ordinance in the City's Code is hereby granted. Section 5. All ordinances or parts of ordinances in con- flict herewith are hereby repealed. PASSED in regular session on the second and final reading on this day of , 1972. MAYOR ATTEST: City Clerk First reading October 9, 1972. Second reading. Public Hearing October 24, 1972. -4- Ord. No. 34-72. DELRAY BEACH NEWS-JOURNAL Published Weekly Delray Beach, Palm Beach County, Florida PROOF OF PUBLICATION STATE OF FLORIDA COUNTY OF PALM BEACH Before the undersigned authority personally appeared .... ..~...~...~....y.....L...-.....~..°...°..?..e...~. ............... who on oath says that he/s~e is ..... P..Ll~.].i.~h.ex ................................... of The Delray Beach News-Journal, a weekly newspaper published at Delray Beach in Palm Beach County, Flor- ida; that the attached copy of advertisement, being alI,...Q.X~....C..~p...~....i..o....I!....~..3....4...-..7..~ ........ in the matter of ..~e..._..II.t±J.£i:y......5.ez.v..i_aes....~//x ........................................................... in the ...................................................................... Court, was published in said newspaper in the ~ o~ ................. 9...c...t..9..b...e....r_...!3......a.....!..9...,.....!...9...7..~ ...................................................................... Affiant further says that the said Delray Beach Hews-Journal is a newspaper published at Delray Beach, in said Palm Beach County, Florida, and that the said newspaper has heretofore been continuously published in said Palm Beach County, Florida, each week and has been entered as second class mail matter at the post office in Delray Beach, in said Palm Beach County, Florida, for a period of one year next precedin~ the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose o! securing this adwrtisement for publication in the ~ new0~aper. Sworn ,o and sub~-ribed before me this .... .1....9.ih ...... day°~/'''''0''''C'''~'''0''~'''e''?~.//i~', ..... ~"a~D' 19....7.?