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Ord G-192(08-54) AN ORDINANCE AME~)ING ORDINANCE NO. 535 OF THE CITY OF DFJ~RAY BEACH, FLORIDA, AS HERETOFORE AMENDED BY O~DNNANCE NO. 567 AND ORDINANCE NO. G-lO5, LEVTING A TAX ON PURCHASES OF ELECTRICITY, BOTTTEB GAS AND LOCAL TE~.~PHONE SERVICe. WHEREAS the City Council of the City of Delray Beach has adopted a resolution authorizing the issuance of $100,000 Special Tax Revenue Certifi- cates of said city, Mhich are to be payable from and to be secured by first pledge of the proceeds of the tax levied by Ordinance No. 535, as amended by Ordinance No. 56?, and Ordinance No. G-lO5, described in the caption hereto, and it is desired in that connection to make certain changes in the p~ovisions of said ordinance; NG~, THEREFOHE, ~E IT ORDAINED by the City Council of the City of Delray Beach, Florida, as follows: ~ That Ordinance No. 535 adopted on July 9, 1945, entitled "An Ordinance of the City Council of the City of Delray Beach, Florida, levying, establishing, and imposing a graduated tax on purchases of electricity, bottled gas and local telephone service; providing for penalties for the violation of this ordinance and repealing all ordinances and parts of ordinances insofar as the same are conflicting herewith." as amended by Ordinance No. 567 adopted January 28, 1946, entitled "An Ordinance to amend Section 4 of Ordinance No. 535 Adopted by the City Council of the City of Delray Beach, Florida, on July 9, 1945, entitled 'An Ordinance of the City Council of the City of Delray Beach, Florida, levy- ing, establishing and imposing a graduated tax on pur- chases of electricity, bottled gas and local telephone service; providing for penalties for the violation of this ordinance, and repealing all ordinances and parts of ordinances insofar as the same are conflicting herewith,., as amended by ~rdinance No. G-lO5 adopted September 8, 1950, entitled "An Ordinance amending Ordinance No. 535 of the City of Delray Beach, Florida, as heretofore amended by Ordinance No. 567, levying a tax on purchases of electricity, bottled gas and local~ telephone service, and declaring an emergency." is hereby amended and reenacted to read as follows: (1) "An Ordinance of the City Council of the City of Delray Beach, Florida, levying, establishing and imposing a graduated tax on purchases of electricity, bottled gas and local telephone service; providing for penalties for the violation of this ordinance and repealing all ordinances and parts of ordinances insofar as the same are conflicting herewith." "Section 1. That there is hereby levied by the City of Delray Beach, in Palm Beach County, Florida, on each and every purchase in said city, of electricity, bottled gas (natural or manufactured), and local telephone service, a tax based upon the charge made by the seller thereof, as follows, to-wit: 10% on the first $25.00 billed in any calendar month 5% on the next $50.00 or fraction thereof billed in any calendar month 1% on the balance of all charges over $75.00 billed in any calendar month which tax shall, in every case, be paid by the purchaser, for the use of said 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. "Section 2_a. That it shall be the duty of every seller of electricity bottled gas (natural or manufactured), or local telephone service, to collect from the purchaser, for the use of said 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 said city, all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity, bottled gas (natural or manufactured), or local telephone 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 said city for the amount of such tax in like manner as if the same has been actually paid to the seller, and the Mayor of said city shall cause to be brought aL1 suits and actions and to take all proceedings in the name of said 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 said 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 ~mmediately to discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full. "Section ~. That each and every seller of electricity, bottled gas (natural or manufactured), and local telephone service shall keep complete records showing all sales in said 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 said records shall he kept open for inspection by the duly authorized agents of said city during business hours on all busi- ness days, and said duly authorized agents of said city shall have the right, power and authority to make such transcripts thereof during such times as they may desire. "In addition to making such records available, every seller is hereby required to execute and file not later than the 20th 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 ordinance on account of bills paid by purchasers during the preceding fiscal month, and contemporaneously with the filing of said statement shall pay said amount of such tax to which the city is entitled to said 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. "Section 4. That the United States of America, State of Florida, and. the political subdivisions and agencies, ho.~rds, commissions and authorities thereof, are hereby exempted from payment of the tax levied by this ordinance. The tax hereby levied 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. "Section 5. That in all cases where the seller of electricity, bottled gas (natural or manufactured), or local telephone 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 t.hat the amount of tax to be collected shall be the nearest whole cent to the amount computed. "Sec~i.on 6..a That for the purpose of this ordinance a sale shall be determined to be made in the City of Delray Beach in every instance where electricity, bottled gas (natural or manufactured) and local telephone service, is delivered to a purchaser residing within the limits of the City of Delray Beach regardless of whether the residence or business or headquarters of the seller be located within the limits of the City of Delray Beach or elsewhere. "Section 7_~. That any purchaser wilfu!ly failing or refusing to pay the tax hereby imposed, where the seller has not elected to assume and pay such tax, and any seller violating the provisions hereof, or any officer, agent, or employee of any seller violating the provisions hereof, shall, upon con- viction, be subject to a fine of not more than One Hundred DolLars ($100.O0), or imprisonment in the City Jail for not more than ten (lO) days, or both such fine and imprisonment for each and every violation, in the discretion of the Judge of the Municipal Court. "Section 8_a. That in the event any section, paragraph, sentence, olause or portion of this ordinance shall, for an~ reason be held unconstitution- al, invalid or ineffective, the same shall not repeal, nullify, or in any wise zffect any other section, paragraph, sentence or portion of this ordinance. "Sectio~ 9. That all ordinances and parts of ordinances, in so far ~s the same are in conflict herewith shall be and the same are hereby repealed. (%) "Section 10. That on its passage, this ordinance shall become effective and applicable to bills rendered on or after August 15, 1945." Adopted and approved ~ /~ ~ , 1954. ATT~T: ~ ,r. MayOr (Seal) The foregoing ordinance approved as to form, language and 1st Reading JUN 2" 1954 City Attorney 2nd Reading JUL 1 3 1954 ~assed & Adopted JUL 1 3 1954 (5) THE DELRAY BEACH JOURNAL Published Weekly Delray Beach, Palm Beach County, Florida STATE OF FLORIDA COUNTY OF PALM BEACH: ~ t _~. :n~_rs~. ut~y_.~ally appeared/ .... J~ ...... '_~_~d:__~ ............. / who on oath says that he is Editor of The Delray Beach $ournal, a weekly newspaper published at De]ray Beach in Palm Beach County, Florida; that the attached copy of ad- the ...................... Court, was published in said s~ s3s , ............ newspaper in the issues _ I ,~,.. ~o~fl ~ given Given by ~ t~ City Affiant further says that the said The Delray Beach Journal is a CAT~R~ newspaper published at Delray Beach, in ~id Palm Beach Co~y, Florida. and that the said news~per has heretofore been continu- ously pub~hed in said Pa~ Beach County, Florida, each week and has ~en entered ~ second cl~s mail matter at the ~toffice ~ Delray Beach, in said Pa~ Beach County, ~orida, for a period of one year next preceding the first publication of the attached copy of ad- vertisement; and affiant fu~her say~ that he has neither ~d nor promised any person, firm or cor~r~on any discount, rebate, ~om- minion or refund for the purple ~ecuring this adver~meHt for publication in the said newspa~// , ~ /'~ /~ '~/ Sworn ~ and subscribed ~fore me th~ .... ~_~ ........ ~y of ................ (SEAL) Not~ Pubic, State of ~lo~Oa ~t ~'lo*:'rv Public, ~a?~ o~ [:l,~o at larvae ~7 Commi~io, E~ires_a~_~~~_~, 1956. Bondcd by American Sure~ Co. of N. Y.