Ord 26-99 ORDINANCE NO. 26-99
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, REPEALING CHAPTER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION
50.19, "MONTHLY RETURNS REQUIRED; COMPUTATION",
SUBSECTION 50.19(A), OF THE CODE OF ORDINANCES OF
THE CITY OF DELRAY BEACH AND ENACTING A NEW
SUBSECTION 50.19(A) TO PROVIDE FOR A QUARTERLY
RETURN FOR SELLERS WHOSE TAX LIABILITY DOES NOT
EXCEED ONE-HUNDRED AND TWENTY DOLLARS ($120.00)
PER QUARTER; PROVIDING A GENERAL REPEALER CLAUSE,
A SAVING CLAUSE AND AN EFFECTIVE DATE.
WHEREAS, Section 166(11) (g) of the Florida Statutes allows
for quarterly payments of the utility tax to municipalities by
sellers of utility services where the tax to be paid does not exceed
one-hundred and twenty dollars ($120.00) per quarter; and
WHEREAS, the City Commission has determined that
collection of said tax by qualifying sellers on a quarterly basis is
in the public interest.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
THE CITY OF DEL~AY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 50, "Utilities Generally; Public
Service Tax", Section 50.19, "Monthly Returns Required;
Computation", Subsection 50.19(A), of the Code of Ordinances of the
City of Delray Beach, Florida, be, and the same is hereby repealed
in its entirety and a new Subsection 50.19(A) is hereby enacted to
read as follows:
Section 50.19 Monthly Returns Required; Computation.
(A) Each seller must file periodic returns as
follows:
(1) Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter exceeds one-hundred and
twenty dollars are hereby required to
execute and file not later than the
twentieth day of each month, at the
Finance Department of the City, a sworn
statement on a form prescribed by the
City setting forth the amount of tax to
which the City became entitled under the
provisions of this subchapter 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
Finance Department of the City to be
deposited to the credit of such funds to
the City~ and to be utilized for such
purpose as the Commission may prescribe
by ordinance or resolution.
(2) Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter does not exceed one-
hundred and twenty dollars may, rather
than complying with Subsection
50.19(A) (1), and with the written consent
of the City, remit the taxes collected
during such calendar quarter to the
municipality on a quarterly basis. In
such case, the seller is hereby required
to execute and file a sworn statement at
the Finance Department of the City on or
before the 20th day of the month
following the end of the calendar quarter
in which the taxes were collected, on a
form prescribed by the City, setting
forth the amount of tax to which the City
became entitled under the provisions of
this subchapter on account of bills paid
by purchasers during the preceding fiscal
quarter, and contemporaneously with the
filing of the statement shall pay the
amount of such tax to which the City is
entitled to the Finance Department of the
City to be deposited to the credit of
such funds to the City and to be utilized
for such purpose as the Commission may
prescribe by ordinance or resolution.
- 2 - ORD. NO. 26-99
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. 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 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 the 20th day of July , 1999.
ATTEST:
- J City C~erk --
First Reading: July 6, 1999
Second Reading: July 20, 1999
- 3 - ORD. NO. 26-99
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER ~
SUBJECT: AGENDA ITEM # ]0~- REGULAR MEETING OF JULY 20, 1999
ORDINANCE NO. 26 - 99 (QUARTERLY RE TURNS BY CERTAIN
SELLERS OF UTILITY SERVICE)
DATE: JULY 14, 1999
This is second reading and a public hearing for Ordinance No. 26-
99 which amends Chapter 50, "Utilities Generally; Public Service
Tax", Section 50.19, "Monthly Returns Required; Computation", to
provide for quarterly payments of utility taxes to the City by
sellers of utility services where the tax to be paid does not
exceed $120.00 per quarter.
The present ordinance requires monthly submittal of utility
taxes. The recommended change is allowed by Section 166(11) (g)
of the Florida Statutes and will provide for easier and more cost
effective accounting of the returns from the smaller utility
service providers.
At first reading on July 6, 1999, the Commission passed the
ordinance by unanimous vote.
Recommend approval of Ordinance No. 26-99 on second and final
reading.
Ref :Agmemol9. Ord26-99. UtilityTaxReturns
ORDINANCE NO. 26-99
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, REPEALING CHAPTER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION
50.19, "MONTHLY RETURNS REQUIRED; COMPUTATION",
SUBSECTION 50.19(A), OF THE CODE OF ORDINANCES OF
THE CITY OF DELRAY BEACH AND ENACTING A NEW
SUBSECTION 50.19(A} TO PROVIDE FOR A QUARTERLY
RETURN FOR SELLERS WHOSE TAX LIABILITY DOES NOT
EXCEED ONE-HUNDRED AND TWENTY DOLLARS ($120.00)
PER QUARTER; PROVIDING A GENERAL REPEALER CLAUSE,
A SAVING CLAUSE AND AN EFFECTIVE DATE.
WHEREAS, Section 166(11)(g) of the Florida Statutes allows
for quarterly payments of the utility tax to municipalities by
sellers of utility services where the tax to be paid does not exceed
one-hundred and twenty dollars ($120.00) per quarter; and
WHEREAS, the City Commission has determined that
collection of said tax by qualifying sellers on a quarterly basis is
in the public interest.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 50, "Utilities Generally; Public
Service Tax", Section 50.19, "Monthly Returns Required;
Computation", Subsection 50.19(A), of the Code of Ordinances of the
City of Delray Beach, Florida, be, and the same is hereby repealed
in its entirety and a new Subsection 50.19(A) is hereby enacted to
read as follows:
Section 50.19 Monthly Returns Required; Computation.
(A) Each seller must file periodic returns as
follows:
Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter exceeds one-hundred and
twenty dollars are hereby required to
execute and file not later than the
twentieth day of each month, at the
Finance Department of the City, a sworn
statement on a form prescribed by the
City setting forth the amount of tax to
which the City became entitled under the
provisions of this subchapter 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
Finance Department of the City to be
deposited to the credit of such funds to
the City and to be utilized for such
purpose as the Commission may prescribe
by ordinance or resolution.
(2) Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter does not exceed one-
hundred and twenty dollars may, rather
than complying with Subsection
50.19(A) (1), and with the written consent
of the City, remit the taxes collected
during such calendar quarter to the
municipality on a quarterly basis. In
such case, the seller is hereby required
to execute and file a sworn statement at
the Finance Department of the City on or
before the 20th day of the month
following the end of the calendar quarter
in which the taxes were collected, on a
form prescribed by the City, setting
forth the amount of tax to which the City
became entitled under the provisions of
this subchapter on account of bills paid
by purchasers during the preceding fiscal
quarter, and contemporaneously with the
filing of the statement shall pay the
amount of such tax to which the City is
entitled to the Finance Department of the
City to be deposited to the credit of
such funds to the City and to be utilized
for such purpose as the Commission may
prescribe by ordinance or resolution.
- 2 - ORD. NO. 26-99
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. 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 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 the day of , 1999.
MAYOR
ATTEST:
City Clerk
First Reading:
Second Reading:
- 3 - ORD. NO. 26-99
MEMORANDUM
DATE: June 10, 1999
TO: David Harden, City. Manager
FROM: Joseph M. ~j~nce Director
RE: Amendment to Utilities Ordinance
CC: Milena L. Walinski CGFO, Assistant Finance Director
The recommended change to Chapter 50, Section 50.19 would allow for
quarterly returns by sellers of utility service where the taxes to be paid does not
exceed $120 per quarter.
The present ordinance requires monthly submittal of utility taxes. In the area of
telecommunications, there are numerous returns for less than $40 per month.
Approximately 30% of the returns are under $40 per month. The value of these
returns is .05% of the total monthly utility tax collected on telecommunications.
The recommended change is allowed by Florida Statute (166)(11)(g).
doc:ut agend
[ITY DF DELRRY BErI[H
CiTY ATTORNEY'SOFFICE ~00 Nw ~st AVF. NUE,. D1~LR~¥ BE~C['-[, ~LORiDA. ,33444
TELEPHONE 561/243-7090 · FACSIMILE 561/278-4755
Writer's Direct Line: (561) 243-7090
DELRAY BEACH
~993 TO: Milena Wilinskki, CGFO, Assistant Finance Director
FROM: Jay T. Jambeck, Assistant City Attorne~
SUBJECT: Amendment to utilities ordinance. ~
Attached are the changes you requested to the utilities ordinance allowing for
quarterly returns by de minimis sellers. Please review the proposed ordinance to assure
that the changes you requested are included and for other issues that may need
addressing. Unless you request otherwise, I will assume that you will be placing this
item on the agenda for a City Commission meeting.
Please do not hesitate to contact me if you should have any questions.
Attachment
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER ~
SUBJECT: AGENDA ITEM #/0~- REGULAR MEETING OF JULY 20~ 1999
ORDINANCE NO. 26- 99 (QUARTERLY RETURNS BY CERTAIN
SELLERS OF UTILITY SERVICE)
DATE: JULY 14, 1999
This is second reading and a public hearing for Ordinance No. 26-
99 which amends Chapter 50, "Utilities Generally; Public Service
Tax", Section 50.19, "Monthly Returns Required; Computation", to
provide for quarterly payments of utility taxes to the City by
sellers of utility services where the tax to be paid does not
exceed $120.00 per quarter.
The present ordinance requires monthly submittal of utility
taxes. The recommended change is allowed by Section 166(11) (g)
of the Florida Statutes and will provide for easier and more cost
effective accounting of the returns from the smaller utility
service providers.
At first reading on July 6, 1999, the Commission passed the
ordinance by unanimous vote.
Recommend approval of Ordinance No. 26-99 on second and final
reading.
Ref :Agmemo19.Ord26-99. UtilityTaxReturns
ORDINANCE NO. 26-99
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, REPEALING CHAPTER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION
50.19, "MONTHLY RETURNS REQUIRED; COMPUTATION",
SUBSECTION 50.19(A), OF THE CODE OF ORDINANCES OF
THE CITY OF DELRAY BEACH AND ENACTING A NEW
SUBSECTION 50.19(A) TO PROVIDE FOR A QUARTERLY
RETURN FOR SELLERS WHOSE TAX LIABILITY DOES NOT
EXCEED ONE-HUNDRED AND TWENTY DOLLARS ($120.00)
PER QUARTER; PROVIDING A GENERAL REPEALER CLAUSE,
A SAVING CLAUSE AND AN EFFECTIVE DATE.
W-HEREAS, Section 166(11) (g) of the Florida Statutes allows
for quarterly payments of the utility tax to municipalities by
sellers of utility services where the tax to be paid does not exceed
one-hundred and twenty dollars ($120.00) per quarter; and
WHERF~AS, the City Commission has determined that
collection of said tax by qualifying sellers on a quarterly basis is
in the public interest.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 50, "Utilities Generally; Public
Service Tax", Section 50.19, ~Monthly Returns Required;
Computation", Subsection 50.19(A), of the Code of Ordinances of the
City of Delray Beach, Florida, be, and the same is hereby repealed
in its entirety and a new Subsection 50.19(A) is hereby enacted to
read as follows:
Section 50.19 Monthly Returns Required; Computation.
(A) Each seller must file periodic returns as
follows:
(1) Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter exceeds one-hundred and
twenty dollars are hereby required to
execute and file not later than the
twentieth day of each month, at the
Finance Department of the City, a sworn
statement on a form prescribed by the
City setting forth the amount of tax to
which the City became entitled under the
provisions of this subchapter 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
Finance Department of the City to be
deposited to the credit of such funds to
the City and to be utilized for such
purpose as the Commission may prescribe
by ordinance or resolution.
(2) Those sellers whose total amount of tax
anticipated to be collected within a
calendar quarter does not exceed one- _~
hundred and twenty dollars may, rather
than complying with Subsection
50.19(A) (1), and with the written consent
of the City, remit the taxes collected
during such calendar quarter to the
municipality on a quarterly basis. In
such case, the seller is hereby required
to execute and file a sworn statement at
the Finance Department of the City on or
before the day of the month
following the end of the calendar quarter
in which the taxes were collected, on a
form prescribed by the City, setting
forth the amount of tax to which the City
became entitled under the provisions of
this subchapter on account of bills paid
by purchasers during the preceding fiscal
quarter, and contemporaneously with the
filing of the statement shall pay the
amount of such tax to which the City is
entitled to the Finance Department of the
City to be deposited to the credit of
such funds to the City and to be utilized ....
for such purpose as the Commission may
prescribe by ordinance or resolution.
- 2 - ORD. NO. 26-99
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. 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 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 the day of , 1999.
MAYOR
ATTEST:
City Clerk
First Reading:
Second Reading:
I1 - 3 - ORD. NO. 26-99
MEMORANDUM
DATE: June 10, 1999
TO: David Harden, City Manager
FROM: Joseph M. ~~_lDance Director
RE: Amendment to I.Ttilities Ordinance
CC: Milena L. Walinski CGFO, Assistant Finance Director
The recommended change to Chapter 50, Section 50.19 would allow for
quarterly returns by sellers of utility service where the taxes to be paid does not
exceed $120 per quarter.
The present ordinance requires monthly submittal of utility taxes. In the area of
telecommunications, there are numerous returns for less than $40 per month.
Approximately 30% of the returns are under $40 per month. The value of these
returns is .05% of the total monthly utility tax collected on telecommunications.
The recommended change is allowed by Florida Statute (166)(11)(g).
doc:ut agend --
ITYDELRI:I¥ BEREH
CiTY ATTOCL~Y'S OFFICE ~oo,,.w ,,, ^v~.~,.,,. ~,,~,^,,.,,,^~,,. ~,.o,~,,~^ ~,,
TELEPHONE 56]/243-7090 · FACSIMILE 561/278-4755
Writer's Direc~ Line: (561) 243-7090
DELRAY BEACH
1993 TO: Milena Wilinskki, CGFO, Assistant Finance Director
FROM: Jay T. Jambeck, Assistant City Attorne~
SUBJECT: Amendment to utilities ordinance. ~
Attached are the changes you requested to the utilities ordinance allowing for
quarterly returns by de minimis sellers. Please review the proposed ordinance to assure
that the changes you requested are included and for other issues that may need
addressing. Unless you request otherwise, I will assume that you will be placing this
item on the agenda for a City Commission meeting.
Please do not hesitate to contact me if you should have any questions.
Attachment
ORDINANCE NO. -99
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, REPEALING CHAPTER 50,
"UTILITIES GENERALLY; PUBLIC SERVICE TAX", SECTION
50.19, "MONTHLY RETURNS REQUIRED; COMPUTATION",
SUBSECTION 50.19(A), OF THE CODE OF ORDINANCES OF THE
CITY OF DELRAY BEACH AND ENACTING A NEW SUBSECTION
50.19(A) TO PROVIDE FOR A QUARTERLY RETURN FOR SELLERS
WHOSE TAX LIABILITY DOES NOT EXCEED ONE-HUNDRED AND
TWENTY DOLLARS PER QUARTER; PROVIDING A GENERAL
REPEALER CLAUSE, A SAVING CLAUSE AND AN EFFECTIVE
DATE.
WHEREAS, Section 166(11) (g) of the Florida Statutes allows
for quarterly payments of the utility tax to municipalities by sellers
of utility services where the tax to be paid does not exceed one-
hundred and twenty dollars per quarter; and
WHEREAS, the City Commission has determined that collection
of said tax by qualifying sellers on a quarterly basis is in the public
interest.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter Fifty, "Utilities Generally",
Section 50.19, "Monthly Returns Required; Computation", Subsection
50.19(A), of the Code of Ordinances of the City of Delray Beach,
Florida, be, and the same is hereby repealed in its entirety and a new
Subsection 50.19(A) is enacted to read as follows:
Section 50.19 Returns Rec~uired; Computation.
(A) Each seller must file periodic returns as follows:
(1) Those sellers whose total amount of tax
anticipated to be collected within a calendar quarter
exceeds one-hundred and twenty dollars are hereby
required to execute and file not later than the
twentieth day of each month, at the Finance Department
of the City, a sworn statement on a form prescribed by
the City setting forth the amount of tax to which the
City became entitled under the provisions of this
subchapter 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 Finance
Department of the City to be deposited to the credit of
such funds to the City and to be utilized for such
purpose as the Commission may prescribe by ordinance or
resolution.
(2) Those sellers whose total amount of tax
anticipated to be collected within a calendar quarter
does not exceed one-hundred and twenty dollars may,
rather than complying with Subsection 50.19(A) (1), and
with the written consent of the City, remit the taxes
collected during such calendar quarter to the
municipality on a quarterly basis. In such case, the
seller is hereby required to execute and file a sworn
statement at the Finance Department of the City on or
before the 20th day of the month following the end of the
calendar quarter in which the taxes were collected, on a
form prescribed by the City, setting forth the amount of
tax to which the City became entitled under the
provisions of this subchapter on account of bills paid
by purchasers during the preceding fiscal quarter, and
contemporaneously with the filing of the statement shall
pay the amount of such tax to which the City is entitled
to the Finance Department of the City to be deposited to
the credit of such funds to the City and to be utilized
for such purpose as the Commission may prescribe by
ordinance or resolution.
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. 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 4. That this ordinance shall become effective upon
2 ORD. NO. -99
its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of , 1999.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
3 ORD. NO. -99
~C BOCAt,~ NtW~.~A~ Jtaxg, 1999
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~
SUBJECT: AGENDA ITEM # /~- REGULAR MEETING OF JULY 6, 1999
ORDINANCE NO. 26- 99 (QUARTERLY RETURNS BY CERTAIN
SELLERS OF UTILITY SERVICE)
DATE: JULY 2, 1999
This is first reading for Ordinance No. 26-99 which amends
Chapter 50, "Utilities Generally; Public Service Tax", Section
50.19, "Monthly Returns Required; Computation", to provide for
quarterly payments of utility taxes to the City by sellers of
utility services where the tax to be paid does not exceed $120.00
per quarter.
The present ordinance requires monthly submittal of utility
taxes. The recommended change is allowed by Section 166(11) (g)
of the Florida Statutes and will provide for easier and more cost
effective accounting of the returns from the smaller utility
service providers.
Recommend approval of Ordinance No. 26-99 on first reading. If
passed, a public hearing will be scheduled for July 20, 1999.
Ref :Agmemol9. Ord26-99. UtilityTaxReturns
Agenda Item No.: /~ ~
AGENDA REQUEST
Date: 06-14-99
Request to be placed on:
X Regular Agenda Special Agenda Workshop Agenda
When: 07-06-99
Description of agenda item (who, what, where, how much):
Approval of Ordinance amending Chapter 50; ~qeation 5~.1Q of the City Code to
allow for quarterly returns bv sellers of utility service where the taxes to be paid
are less than $120 per quarter.
Recommendation: Approval is recommended by the Finance Director.
Department Head Signature: ~.~~
Determination of Consistency wit_h~omprehensive Plan:
n/a
City Attorney Review/ Recommendation (if applicable):
See attached memorandum dated 05-21-99 from Assistant City Attorney, 3ay T. Jambeck,
and draft ordinance attached.
Budget Director Review (required on all items involving expenditure
of funds): N/A
Funding available: YES/ NO ~(~ ~
Funding alternatives:~ (if applicable)
Account No. & Description:
Account Balance:
City Manager Review:
ApprovedHold Until: for agenda: ~/ NO ~/~
Agenda Coordinator Review:
Received:
Action: Approved/Disapproved