Ord 535-45 ORDINANCE NO. .. 5~§
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY oF DELRAY BEACH, FLORIDA,
L~ING, ESTABLISHING AND IMPOSING A GRADUATED TAX ON PURC~ OF
ELECTRICITY, BOTTLED GAS AND LOCAL TELEPHONE SERVICE; PROVIDING FOR
PENALTIES FOR ~ VI0?.ATION OF ~tlS ORDINANCE AND REPEALING ALL ORDINANCES
AND PARTS OF ORDINANCES INSOFAR AS THE SAME ARE CONFLICTING HEREWITH.
Be it ordained by the City Council of the City of Delray Beach,
Florida, as follows:
SECTION l: There is' hereby levied by the City of D~lray
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
on the next $~0.00 or fraction thereof
1% on the balance of all charges over $~5.00
in amount,
which tax, s~all in every case, be paid by the purchaser, for the use
of said City, to the seller of such electricity, gas, or telephone
service at the time of paying the charge therefor to the seller
thereof, but not less often than monthly.
SECTION 2: It shall be the duty of every seller of electric-
ity, bottled gas (natural or manufactured) or local telephone service,
to collect from the purchaser, for the use of said City, the tax
hereby le¥ied, at the time of collecting the selling price charged
for each transaction, and to report any pay over, o2 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 purchase of electricity, bottled gas (natural or manufactured),
or telephone service, without at the s~me time collecting the tax
hereby levied in respect to such purchase or purchases, 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 ~kount of such tax in like manner as if the same had been actually
paid to the seller, and the Nayor of said City shall cause to be
brought all suits and actions and to take all proceedings in the name
of said City as may be necessary for the recovery of such tax;
~VIDED, HOWEVER, that the seller shall not be liable for the payment
.f', .ueh tax upon uncollected bills. If any purchaser shall fail,
m.~lect' or refuse to pay to the seller, the seller's said charge,
ama the tax hereby imposed and as hereby required, on the account of the
p~u~ehase for which such charge is made, or either, the seller shall
have and is hereby vested with the right, power and authority to immed-
Iately discountinue further service to such purchaser until the tax and the
'.~e~er's bill shall have been paid in full.
SECTION 3: Each and every seller of electricity, bott,led
~aa.~(natural or manufactured), and local telephone service shall keep
ee~lete records showing all sales in said City of such commodities
or"werviee, which records shall show the price charged upon each
sale, the date thereof, and the date of payment therefor, and said
records shall be kept open for inspection by the duly authorized
agents of said City during business hours on all bueiness days, and
maid duly authorized agents of said Cith shall have the right, power
amd authority to make such tramscripta thereof during such times as
they~ may desire.
,, SECTION 4: The United States of Amez'lca, State of Florida,
aaa ,,political subdivisions and agencies thereof are hereby exempted
fram payment of the taxes by this ordinance. Said tax shall not
ap]~Xy to long distance telephone service, or to coin box telephomes.
SECTION ~: 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 1~e computed on the aggregate amount of purchases during such period,
provided that the amount of tax to be collected shall be the nearest
whale cent to the amount computed.
SECTION ~: Any purchaser wilfully failing or refusing to
pay ~]ae tax h~reby imposed, where the seller has not elected to assume
amd pa.y such tax, and any seller violating the provisions hereof, or
any officer, agent, or employee of any seller violating the provisions
hereof, shall, upon conviction, be subject to a fine of not more than
One t~dred Dollars ($100.00), or imprisonment in the City ~ail for
ne~ mere than ten (1O) days, or both such fine and imprisonment for
~a/eh and every violatioz, in the discretion of the Jmdge of the
mmmieipal court.
BEOTION ?: In the event any section, paragraph, sentence,
ol&mse or portion of this ordinance shall, for any reason be held
maeonstitutional, invalid or ineffective, the same shall not repeal,
nmlllfy or in any wise affect any other section, paragraph, sentence
-e~ portion ef this ordinance.
SECTION 8: All ordinances and parts of ordinances, in so
faf as the same are in conflict herewith shall be and the same are
he.by repealed.
SECTION 9: Upon its passage, this ordinance shall become
effeetive and applicable to bills rendered on or after August 15,
PASSED in regular session on second and final reading on
thl~ the 9th day of July. 1945.
~esldent of City CouncT1.
&tSmmt:
ctt Clerk. i! aYor