46-70 ORDINANCE NO. 46-70.
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF DELRAY BEACH, FLORIDA,
PROVIDING FOR THE EXEMPTION OF
CHURCHES IN PAYMENT OF THE CITY'S
UTILITY TAX.
WHEREAS, the State of Florida has repealed F.S. 167. 432 which
exempted churches from payment of utilily tax, and
WHEREAS, the City Council deems it appropriate to continue such
exemption on the churches located in Delray Beach, Florida;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
SECTION 1. Thai Chapter 24, Article I of the Code of Ordinances of
Delray Beach, Florida, be amended by adding the following section:
'~Sec. 24-4.1 EXEMPTION OF CHURCHES
All recognized churches of the State of Florida are
hereby exempl 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.
Passed in regular session on this second and final reading on this
llth day of January , 1971.
J' MAYOR )
ATTEST:
City Clerk
Firsl Reading. December 28, 1970.
Second Reading January 11, 1971.
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DELRAY NEWS JOURNAL
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~0~'0 r~ [RED W. OI~IELHORSI
~ i . .. 3~CK I.. JBA, UNDERE MAYOR
J. EL. DON MARIOTT JAM[I N. ECHEIFI,.I~Y, VIGIr'MAYOA
Cllq' MANAGER GRACE l. MARTIN. COUNCIl. MEMBER
JOHN I.. PITTB, III, COUNCIl. MEMBER
OZIE F'. YOUNGGI. OOD, COUNCIl.. MEMBER
December 14, 1970
Mr. H. V. Hanson, Manager .
Southern Bell Telephone Company
P. O. Box 2408
Delray Beach, Florida 33444
Re: ChurCh Utilit~ Tax Exemption
Dear Hank:
This is to advise that it is the City's intention to enact
an ordinance exempting recognized churches from payment of
utility taxes on church properties used exclusively for
church purposes.
The City plans to take this action because of the fact that
the Florida State legislature has repealed Florida Statute
167.432 that provided for such exemption.
Very truly yours,
J. ELDON MARIOTT
City Manager
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