Ord 42-07
ORDINANCE N0.42-07
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION 50.15,
"LEVY OF TAX", TO PROVIDE FOR AN INCREASE IN THE TAX
CHARGED; PROVIDING A SAVING CLAUSE, A GENERAL
REPEALER CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Delray Beach, Florida, desires to amend its
Code of Ordinances in order to provide for an increase of the public service taxes for electricity, fuel oil
and gas.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA:
Section 1. That Chapter 50, "Utilities Generally; Public Service Tax", Section 50.15, "Levy
of Tax", of the Code of Ordinances of the City of Dekay Beach, Florida, shall be amended as follows:
Sec. 50.15. LEVY OF TAX.
(A) Ekctricityanel, Gar el o
(1) (a) The City hereby levies a tax on the purchase of electricity and metered or bottled gas
(natural liquefied petroleum gas or manufactured). The tax shall be levied only upon purchases within
the City in the amount of ten 10 percent of the payments received by the
seller of the taxable item from the purchaser for the purchase of metered or bottled gas (natural
liquefied petroleum gas or manufactured), and ' pereex~~€
electricity.
The tax on fuel oil shall be four centsThe tax on fuel oil shall be four cents (~0.04~~er gal on.
{ej~ This tax shall not be applied against any fuel adjustment charge, and such charge shall be
separately stated on each bill. The term "fuel adjustment charge" means 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.
~}~ This tax shall in every case be paid by the purchaser, for the use of the City, to the seller
of such electricity or gas at the time of paying the charges therefor to the seller thereof, but not less
often than monthly.
(2) To the extent such sums are not otherwise required to meet current or future utility tax certificate
bond covenants, and/or debt service on same,
f \.
ten 10.0
gercent of the total utility tax collections for electricity, fuel oil and g~ shall be transferred monthly to
the City of Delray Beach Beautification Program, to be used for capital and operating expenses incurred
in projects for the beautification of the Public Rights-of--Way within the City and the maintenance of
such beautification projects. Any revenues transferred to such fund in excess of fund expenditures in
any fiscal year shall be retained and reappropriated in the Fund in the next fiscal year, such use being
subject to the prior lien enjoyed by the holders of outstanding and future parity obligations of the City
secured by the utility services tax of the City.
(3) Services competitive with those enumerated in division (A)(1) above er-ia-d~isietr{B3 shall be
taxed on a comparable base at the same rates. ,
(4) The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as
fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine
fuel or propellant or for use in internal combustion engines is exempt from taxation hereunder.
(5) The City hereby exempts from taxation hereunder the purchase of the taxable items by the United
States Government, this state, and all counties, school districts, and municipalities of the state, and by
public bodies exempted by law or court order, or any other public body as defined in F.S. Section 1.01
and shall exempt purchases by any recognized church in this State for use exclusively for church
purposes.
(6) The tax authorized hereunder shall be collected by the seller of the taxable item from the purchaser
at the time of the payment for such service. The seller shall remit the taxes collected to the City in the
manner prescribed by this subchapter and by F.S. Section 166.231(7).
(B) Btttnxd
Section 2• That should any section or provision of this ordinance or any portion thereof,
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 all ordinances or parts of ordinances in conflict herewith be, and the same
are hereby repealed.
2 ORD. N0.42-07
'on That this ordinance shall become effective immediately upon its passage on
second and final reading.
PASSED AND ADOPTED in regular session on second and final reading on this 18`~ day of
September, 2007.
`i~~ ~ •
MAYOR
ATTEST:
~~,~~. ~~
CITY CLERKQ~
First Rea ' 1
Second Reading-
3 ORD. N0.42-07
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~~~
SUBJECT: AGENDA ITEM # ~ O •~ REGULAR MEETING OF SEPTEMBER 18, 2007
ORDINANCE NO. 42-07 (AMENDING CHAPTER 50 "UTILITIES
GENERALLY; PUBLIC SERVICE TAX"~
DATE: SEPTEMBER 14, 2007
ITEM BEFORE COMMISSION
This ordinance is before Commission for second reading to amend Chapter 50, "Utilities Generally:
Public Service Tax", Section 50.15, "Levy of Tax", to provide for an increase of the public service
taxes for electricity, fuel oil and gas.
BACKGROUND
At the first reading on September 4, 2007, the Commission passed Ordinance No. 42-07.
FUNDING SOURCE
N/A
RECOMMENDATION
Recommend approval of Ordinance No. 42-07 on second and final reading.
S:\Ciry' Cleek\AGENDA COVER MEMOS\Ocdimnce Agenda Manoa\O<d 42-07 Public Service Tax 3d ~^B 09.18.07.doc
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: R. BRIAN SHUTT, ASST. CITY ATTORNEY
THROUGH: CITY ATTORNEY
DATE: AUGUST 30, 2007
SUBJECT: AGENDA ITEM # ~~.~ -REGULAR MEETING OF SEPTEMBER 4, 2007
ORDINANCE 42-07/CHANGE IN PUBLIC SERVICE TAX
ITEM BEFORE COMMISSION
The item before the Commission is Ordinance 42-07 which amends Section 50.15 of the City Code
regarding the public service tax.
BACKGROUND
The current public service tax rate is 8.7% for gas and 9.7% for electricity. The fuel oil tax is
currently the same proportion to $0.04 as 8.7% is to 10%. Ordinance 42-07 increases the public
service tax for gas and electricity to 10% and provides that the fuel oil tax shall be $0.04 a gallon.
This Ordinance also removes the exemption, from the public service tax, on the first 90 kilowatt
hours of electricity purchased.
RECOMMENDATION
Staff recommends approval of Ordinance 42-07.
ORDINANCE N0.42-07
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAP'T'ER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION 50.15,
"LEVY OF TAX", TO PROVIDE FOR AN INCREASE IN THE TAX
CHARGED; PROVIDING A SAVING CLAUSE, A GENERAL
REPEALER CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Delray Beach, Florida, desires to amend its
Code of Ordinances in order to provide for an increase of the public service taxes for electricity, fuel oil
and gas.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA:
ti n 1. That Chapter 50, "Utilities Generally; Public Service Tax", Section 50.15, "Levy
of Tax", of the Code of Ordinances of the City of Delray Beach, Florida, shall be amended as follows:
Sec. 50.15. LEVY OF TAX.
(A) Ekctncitya~lj Gas a d 1 oil.
(1) (a) The City hereby levies a tax on the purchase of electricity and metered or bottled gas
(natural liquefied petroleum gas or manufactured). The tax shall be levied only upon purchases within
the City in the amount of ~ ten 10 percent of the payments received by the
seller of the taxable item from the purchaser for the purchase of metered or bottled gas (natural
liquefied petroleum gas or manufactured), and ' pereex~a€
electricity.
The tax on fuel oil shall be four cents 0.04 er on.
{e~~ This tax shall not be applied against any fuel adjustment charge, and such charge shall be
separately stated on each bill. The term "fuel adjustment charge" means 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.
{d)~ This tax shall in every case be paid by the purchaser, for the use of the City, to the seller
of such electricity or gas at the time of paying the charges therefor to the seller thereof, but not less
often than monthly.
(2) To the extent such sums are not otherwise required to meet current or future utility tax certificate
bond covenants, and/or debt service on same,
ten (10.0,)
percent of the total utility tax collections for electricity, fuel oil and gas shall be transferred monthly to
the City of Delray Beach Beautification Program, to be used for capital and operating expenses incurred
in projects for the beautification of the Public Rights-of--Way within the City and the maintenance of
such beautification projects. Any revenues transferred to such fund in excess of fund expenditures in
any fiscal year shall be retained and reappropriated in the Fund in the next fiscal year, such use being
subject to the prior lien enjoyed by the holders of outstanding and future parity obligations of the City
secured by the utility services tax of the City.
(3) Services competitive with those enumerated in division (A)(1) above ar-~-d~isie~{!~} shall be
taxed on a comparable base at the same rates. ,
(4) The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as
fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine
fuel or propellant or for use in internal combustion engines is exempt from taxation hereunder.
(5) The City hereby exempts from taxation hereunder the purchase of the taxable items by the United
States Government, this state, and all counties, school districts, and municipalities of the state, and by
public bodies exempted by law or court order, or any other public body as defined in F.S. Section 1.01
and shall exempt purchases by any recognized church in this State for use exclusively for church
purposes.
(6) The tax authorized hereunder shall be collected by the seller of the taxable item from the purchaser
at the time of the payment for such service. The seller shall remit the taxes collected to the City in the
manner prescribed by this subchapter and by F.S. Section 166.231('7).
(B) Res~v~ed
Section 2• That should any section or provision of this ordinance or any portion thereof,
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 all ordinances or parts of ordinances in conflict herewith be, and the same
are hereby repealed.
2 ORD. N0.42-07
Section 4• That this ordinance shall become effective immediately upon its passage on
second and final reading.
PASSED AND ADOPTED in regular session on second and final reading on this day of
2007.
ATTEST:
CITY CLERK
First Reading
Second Reading
3
MAYOR
ORD. N0.42-07
~L i h~~(dGt-
Boca Raton/Delray Beach News -Friday-Saturday, September 7$, 2007 • Y/ww.bocanews.com
CRY OF DELRAY BE1ICN,FLOIifOA
NOTICE OF PUBLIC NEARNiG
A PUBLIC HEARING wB be held on
the klbwirg proposed orrfinartces at
7:OD p.m. on TUESDAY, SEPTEM-
BER 18, 200T or at arty catlirxrafion
of such meeting which is set by Ure
Commission), m the City Commission
Chambers, 100 N.W. 1st Avenue, Del-
ray Beach. Fbrida, at which tine Ote
City Commission will consider their
adoption. The proposed ordinances
may be rtrsparKed at the Office of .the
City Clerk at City Hall, 100 N.W. ist
Avenue, Delray Beach, Fkritla, be-
tween the hours o} 8:00 am. and 5.00
p.m., Monday through Friday. except
holidays. Atl interested parses are in-
v4edto attend and be heard wdh re-
spect to the proposed ordinances.
ORDINANCE N0.3ti-07
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING THE
LAND DEVELOPMENT REGULA-
TIONS OF THE CITY OF DELRAY
BEACH, BV AMENDING SECTION
2.2.3, "fHE SITE PLAN REVIEW AND
APPEARANCE BOARD', SUBSEC-
TION (D), 'DUTIES, POWERS AND
RESPONSIBILITIES", AND SECTION
2.2.4, 'THE BOARD OF ADJUST-
MENT", SUBSECTION (O), 'DUTIES,.
POWERS AND RESPONSIBILITIES',
' 70 PROVIDE FOR A METHOD FOR
APPEALS; AMENDING SECTION.
2.4.8, 'PROCESSING SCHEDULES',
IN ORDER TO PROVIDE 30 DAYS
FOR REVIEW OF BEACH PROPER-
TY PLANS IN ACCORDANCE WITH
THE BEACH PROPERTY OWNER'S
DESIGN MANUAL; AMENDING SEG
TION 4.4.3, "SINGLE FAMILY REST-
OENTIAL (R-t) DISTRICTS", SUB-
. SECTK)NS (A), 'PURPOSE AND IN-
TENT', (E), `REVIEW AND APPROV-
AL PROCESS', (F), "DEVELOPMENT'
STANDARDS", AND (G),
'SUPPLEMENTAL DISTRICT REGU-
LATIONS", AND AMENDING SEC-
TION 4.5.13, 'NORTH BEACWSEA-
GATE AND OCEAN NEIGHBOR-
HOOD OVERLAY DISTRICTS', TO
PROVIDE THAT VISUAL COMPAT-
IBILITY MAY BE REGULATED IN AG
CORDANCE WITH THE NORTH
BEACH AND SEAGATE NEIGHBOR-
HOODS DESIGN MANUAL; PROVID-'
ING A SAVING CLAUSE, A GENER-
AL REPEALER CLAUSE, AND AN
EFFECTIVE DATE. -
ORDINANCE N0.37-07
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING THE'
LAND DEVELOPMENT REGULA-I
TIONS OF THE CITY OF DELRAY
BEACH, AMENDING APPENDIX 'A"
BY ENACTING DEFINITIONS FOR
"ADULT MATERIAL", "SPECIFIED
ANATOMICAL AREAS" AND
'SPECIFIED SEXUAL ACTIVITIES";
PROVIDING A SAVING CLAUSE, A
GENERAL REPEALER CLAUSE,I
AND AN EFFECTIVE DATE.
ORDINANCE N0.39-07 l
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING
CHAPTER 52, "WATER", OF-THE
CODE OF ORDINANCES OF THE
CITY OF DELAAY BEACH, BY
AMENDING SECTION 52.34,
'WATER RATES", SUBSECTION
52.34(8), TO PROVIDE FOR CHANG-
ES IN RATES FOR FY 2008;. PRO-
/IDING AGENERAL REPEALER
~IAUSE, A SAVING CLAUSE, AND
4N EFFECTIVE DATE.
ORDINANCE N0.40-07 I
JIDE FOR INCREASED RESIDEN-
flAl AND NONRESIDENTIAUCOM-
dERCIAL RATES FOR FY 2008;
'ROVIDING A GENERAL REPEALER
:CAUSE, A SAVING CLAUSE, AND
1N EFFECTIVE DATE. -
ORDINANCE N0.41-07 I
BEACH, BY AMENDING SECTION
57.70, "REGULAR CHARGES LEV-
TED', TO PROVIDE FOR INCREASED
RESIDENTIAL AND COMMERCIAL
COLLECTION SERVICE RATES FOR
FY 2008; PROVIDING A GENERAL
REPEALER CLAUSE, A SAVING
CLAUSE, AND ~AN EFFECTIVE
DATE.
- ORDINANCE N0.42-07
AN ORDINANCE OF THE CITY COM-
MISSION OF THE GTY OF DELRAY
BEACH, FLORIDA, AMENDING
CHAPTER 50, "UTILITIES GENER-
ALLY; PUBLIC SERVICE TAX", SEG
TION 50.75, "LEVY OF TAX', 70
PROVIDE FOR AN INCREASE IN
THE TAX CHARGED; PROVIDING A
SAVING CLAUSE, A GENERAL RE-
PEALER CLAUSE, ANO AN EFFEG
TIVE DATE.
ORDINANCE N0.43-07
~ AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING THE
CODE OF ORDINANCES, BY
AMENDING CHAPTER 59,
'RECLAIMED WATER", SECTION
59.06, "USE OF RECLAIMED WATER
WITHIN THE CITY OF DELRAY
BEACH UTILITY SERVICE AREA".
TO PROVIDE THAT ALL CUSTOM-
ERS SHALL CONNECT TO THE RE-
CLAIMED WATER SYSTEM;AMEND-
ING SECTION 59.09, "FEES, RATES
AND CHARGES", TO INCREASE THE
WHOLESALE RATE AND AMENDING
SECTION 59.13, "APPflOVEO USES '
OF RECLAIMED WATER" TO PRO-
VIDE FOR HOURS OFUSE FOR IR-
RIGATION; PROVIDING A SAVING
CLAUSE, A GENERAL REPEALER
CLAUSE, AND AN EFFECTIVE
DATE.
ORDINANCE N0.44-07
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING THE
LANG DEVELOPMENT REGULA-
TIONS OF THE CODE OF ORDI-
NANCES, BY AMENDING SECTION
2.4.3, "SUBMISSION REQUIRE-
MENTS", SUBSECTION 2.4.3(K),
"FEES", SUB-SUBSECTION .
2.4.3(K)(1 ), "DEVELOPMENT APPLI-
.CATIONS", TO REDUCE THE FEE ~
FOR HISTORIC PRESERVATION
BOARD VARIANCES; PROVIDING A ~
SAVING CLAUSE, A GENERAL RE-
PEALER CLAUSE, AND AN EFFEC-
TIVE GATE.
Please be advised that A a person de-
cides to appeal any deasion made 6y
the City Commission with respect to
any matter considered at These hear-
ings, such person may need to ensure
that a verbatim record includes the
testimony and evidence upon which
the appeal is to he based. The City
does not provide nor prepare such
record pursuant b F.S. 286.0105.
CITY OF DELRAY BEACH
Chevelle D Nubin, CMC
City Ckrk
Publish: Friday, September 7, 2007
Borg Raton/Delray Beach News
10
~~..~ lq ~
P~
:HAPTER 51, "GARBAGE ANDS
:RASH", OF THE CODE OF ORDI-