HomeMy WebLinkAboutOrdinance 27 Public Utilities
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THE VILLAGE OF NORTH ORLANDO J FLORIDA
ORDINANCE NO.
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AN ORDINANCE PROVIDING FOR THE LEVYING OF TAXES
AGAINST THE CONSUMER OF PUBLIC UTILITIES WITHIN THE CORPORATE
LIMITS OF NORTH ORLANDO, PROVIDING FOR THE COLLECTION THEREOF
BY THE SELLER, PAYMENT THEREOF BY THE SELLER TO THE VILLAGE OF
NORTH ORLANDO, AND PROVIDING A PENALTY FOR THE VIOLATION THEREOF
BY THE SELLER OR PURCHASER.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH ORLANDO,
FLORIDA:
Section 1. (a) There is hereby levied against each
and every purchaser or person using electricity, metered or
bottled gas, water, and local telephone and telegraph service
within the corporate limits of the Village, a tax based upon
and a charge made, by the seller thereof, as follows:
Ten percentum of the total amount billed, provided,
however, that the maximum tax on each of the aforementioned
public utilities shall not exceed thirty-five - one hundredths
(35/100) of a dollar per consumer for each such utility.
Section 1. (b) The tax shall, in every case, be
paid by the purchaser for the use of the Village of North
Orlando, to the seller of such electricity, metered or bottled
gas, water, and local telephone and telegraph service, at the
time of paying the charge therefor to the seller thereof, but
not less often than monthly.
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Section 2. (a) It shall be the duty of every seller
of electricity, metered or bottled gas, water, or local telephone
and telegraph service, to collect from the purchaser, for the
use of the Village of North Orlando, the tax hereby levied at
the time of collecting the selling price charged for each
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transactionl and to report and to pay overl on or before the
/~tJ( day of each fiscal monthl unto the tax collector
of said Villagel all such taxes levied and collected during
the preceding fiscal month.
Section 2. (b) It shall be unlawful for any seller
to collect the price of any purchase of electricitYI metered
or bottled gasl waterl local telephone and telegraph servicel
withoutl at the same timel collecting the tax hereby levied
in respect to such purchase or purchasesl unless such seller
shall elect to assume and pay such tax without collecting the
same from the purchaser.
Section 2. (c) Any seller failing to collect such
tax at the time of collecting the price of any purchasel where
the seller has not elected to assume and pay such taxI shall be
liable to said Village for the amount of such tax in like manner
as if the same had actually been paid to the sellerl and the
Village Mayor of said Village shall cause to be brought all
suits and actions and to take all proceedings in the name of
the Village as may be necessary for the recovery of such tax;
providedl howeverl the seller shall not be liable for the pay-
ment of such tax upon uncollected bills.
Section 2. (d) If any purchaser shall faill neglect
or refuse to pay to the sellerl the seller's said chargel and
the tax hereby imposed and as hereby requiredl on account of
the purchase for which such charge is madel or eitherl the
seller shall have and is hereby vested with the rightl power
and authority to immediately discontinue further service to
such purchaser until the tax and the seller's bill shall have
been paid in full.
Section 3. Each and every seller of electricitYI
metered or bottled gasl waterl local telephone and telegraph
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service# shall keep complete records showing all purchases in
said Village of such commodities or service# which records
shall show the price charged upon each purchase# the date
thereof# and the date of payment thereof# and said records
shall be kept open for inspection by the duly authorized agents
of said Village during business hours on all business days#
and said duly authorized agents of said Village shall have the
right# power and.uthority to take such transcripts thereof
during such times as they may desire.
Section 4. (a) The United states of America# State
of Florida# County of Seminole# the Village of North Orlando#
Florida# and their commissions and agencies and other tax
supported bodies# public corporations# authorities# boards
and commissions# shall be exempted from the payment of the
taxes imposed and levied hereby.
Section 4. (b) Said tax shall not apply to purchases
of bottled water# or t.olQngdistance teJ,ephone service# or to
coin box telephone.
Section 5. Any purchaser wilfully failing or refusing
to pay the tax hereby imposed# where the seller has not elected
to assume and pay said tax# and any seller violating the pro-
visions hereof# or any officer# agent or employee of any seller
violating the provisions hereof# shall be guilty of a misdemeanor#
and shall# upon conviction# be punished by a fine not exceeding
Five Hundred Dollars ($500.00)# or by imprisonment not exceeding
sixty (60) days# or in the discretion of the Municipal Judge
of the Village may be punished by both such fine and imprison-
ment# and each violation shall be deemed a separate offense#
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and shall be punished accordingly.
Passed
first reading this I;'~ day of ~' A.D. 1963.
second reading this Ie ~ day of ~ A. D. 1963.
third reading this Iota day Of~ ' A.D. 1963.
Passed
Passed
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ATTEST:
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Village Clerk
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