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HomeMy WebLinkAboutOrdinance 38 Public Utilities THE VILLAGE OF NORTH ORLANDO, FLORIDA ORDINANCE NO. 38 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 purchase of 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. 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 trans- action, and to report and to pay over, on or before the 10th day of each fiscal month, unto the tax collector of said Village, 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 electricity, metered or bottled gas, water, local telephone and telegraph service, with- out, at the same 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. Section 2. (c) Any seller failing to collect such tax at the time of collecting the price of any purchase, where the seller has not elected to assume and pay such tax, 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 seller, 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; pro- vided, however, the seller shall not be liable for the payment of such tax upon uncollected bills. Section 2. (d) 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 purchase for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and author- ity 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 electricity, metered or bottled gas, water, local telephone and telegraph 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 -2- 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 authority 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 to long distance telephone 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 provisions 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 imprisonment, and each violation shall be deemed a separate offense, and shall be punished accordingly. Section 6. That all ordinances or parts of ordinances in conflict with this ordinance or conflicting with the provisions of this ordinance are hereby repealed insofar as the said affect this ordinance. Passed first reading this 7th day of April, A,D. 1964 Passed second reading this 17th day of April, A.D., 1964. Passed third reading this 5th day of May A.D. 1964. Irene E. VanEepoel Arthur D. Rhodes David G. Gilson Mona L. Grinstead Arthur Ferrin Village Council (SEAL) ATTEST: Elizabeth E. Atchison Village Clerk