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HomeMy WebLinkAboutOrdinance 147 Public Utility Tax ORDINANCE NO. 147 AN ORDINANCE OF THE CITY OF WINTER SPRINGS, FLORIDA, ADOPTING AND PROVIDING THE LEVY OF TAXES, AGAINST THE CONSUMER OF PUBLIC UTILITIES WITHIN THE CORPORATE LIMITS OF WINTER SPRINGS, FLORIDA, PROVIDING FOR THE COLLECTION THEREOF BY THE SELLER, PAY- MENT THEREOF BY THE SELLER TO THE CITY OF WINTER SPRINGS, FLORIDA, AND PROVIDING FOR A PENALTY FOR THE VIOLATION THEREOF BY THE SELLER OR PURCHASER, REPEALING ORDINANCE NO. 27 AND REPEALING SECTION 3 OF ORDINANCE NO. 106, PROVIDING CONFLICTS, SEVERABILITY AND EFFECTIVE DATE. WHEREAS, the City of Winter Springs, Florida, needs to provide adequate services to the citizens of Winter Springs, Florida, and in order to provide said services, must levy taxes on the citizens, and WHEREAS, the tax structure of the City needs to be reviewed periodically to enable the City to determine fair and equitable means of raising revenue, and WHEREAS, the City Council of Winter Springs, Florida, has assessed the needs of the City and the means of raising revenue, and has found due to the higher cost of utility services in relation to the economy as well as the burden upon the indi- vidual citizens of Winter Springs, Florida, that the utility tax should be reduced from its current level of 6% to 5%, and WHEREAS, to accomplish the same, Ordinance No. 27 as well as Section 3 of Ordinance No. 106, amending Ordinance No. 27 should be repealed. NOW, THEREFORE, THE CITY OF WINTER SPRINGS, FLORIDA, HEREBY ORDAINS: Section 1 (a) There is hereby levied against each and every purchaser or person using electricity, metered or bottled gas, water and sewer, local telephone and telegraph service within the corporate limits of the City of Winter Springs, Florida, a tax based upon and a charge made, by the seller thereo , as follows: Five percent of the total amount billed. Section 1 (b) The tax shall, in every case, be paid by the purchaser for the use of the City of Winter Springs, to the seller of such electricity, metered or bottled gas, water and sewer, 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 and sewer or local telephone and telegraph service, to collect from the purchaser, for the use of the City of Winter Springs, the tax hereby levied at the time of collecting the selling price charged for each transaction and to report and to pay over, on or before the 15th day of each fiscal month, unto the tax collector of said City, 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 and sewer, local telephone and telegraph service, without at the time time, collecting the tax hereby levied in respect to such purchase or purchases, unless such selle 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 City for the amount of such tax in like manner as if the same had actually been paid to the seller, and the City M~yor of said City shall cause to be brought all suits and actions and to take all proceedings in the name of the City as may be nec- essary for the recovery of such tax; provided, 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 rights, power and author- ity to immediately discontinue further service to such purchaser -2- 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 and sewer, local telephone and telegraph service, shall keep complete records showing all purchases in said City of such commodities or service, which recor s 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 City during business hours on all business days, and said duly auth- orized agents of said City shall have the rights, 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, City of Winter Springs, 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 willfully 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 County Court may be punished by both such fine and imprisonment, and each violation shall be deemed a separate offense, and shall be punished accord- ingly. Section 6. That Ordinance Number 27 and Section 3 of the Ordinance Number 106 amending Ordinance Number 27 be and the same are hereby repealed. -3- Section 7. Conflicts. This Ordinance shall not be con- strued to have the effect of repealing any existing Ordinance concerning the subject matter of this Ordinance, but the regula- tions established herein shall be supplemental and cumulative; however, in the case of a direct conflict with a provision or provisions of any existing Ordinance the provision which is more restrictive and imposes higher standaras or requirements shall govern. Section 8. Severability. If any section or portion of a section of subsection of this Ordinance proves to be invalid, unlawful or unconstitutional, it shall not be held to invalidate or impair the validity, force or effect of any other section, or portion of section or subsection or part of this Ordinance. Section 9. Effective Date. This Ordinance shall take effect on the 1st day of the month of its adoption. PASSED AND ADOPTED this 31 day of January, 1977. FIRST READING January 10, 1977 SECOND READING January 31, 1977 CITY OF WINTER SPRINGS, FLORIDA BY Troy J. Piland MAYOR ATTEST: Mary T. Norton City Clerk CITY OF tllNTER SPRINCS, FLORIDA NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN by the City Council of the City of Winter Springs, Florida, that said City Council will hold a public hearing at 7:00 p.m. or as soon thereafter as possible on Monday, January 10,1977, to consider the adoption of an Ordinance by the City of Winter Springs, Florida title of which if': as follows: AN ORDINANCE OF THE CITY OF WINTER SPRINGS, FLORIDA ADOPTING AND PROVIDING THE LEVY OF TAXES AGAINST THE CONSUMER OF PUBLIC UTILITIES WITHIN THE CORPORATE LIMITS OF WINTER SPRINGS, FLORIDA, PROVIDING FOR THE COLLECTION THEREOF BY THE SELLER, PAY- MENT THEREOF BY THE SELLER TO THE CITY OF WINTER SPRINGS. FLORIDA, AND PROVIDING FOR A PENALTY FOR THE VIOLATION THEREOF BY THE SELLER OR PURCHASER, REPEALING ORDINANCE NO. 27 AND REPEALING SECTION 3 OF ORDINANCE NO. 106, PROVIDING CONFLICTS, SEVERABILITY AND EFFECTIVE DATE. A copy of said Ordinance shall be available at the office of the City Clerk of the City of \/inter Springs, Florida, for all persons desiring to examine the same. All interested parties are invited to attend and be heard. THIS NOTICE is to be published in the Evening Herald, a newspaper of general circulation in said City, one (1) time at least fifteen (15) days prior to the time of the public hearing. DATED this 15th day of December. 1976. CITY OF WINTER SPRINGS, FLORIJA BY Mary T. NORTON GARY E. MASSEY, ESQUIRE 616 E. Semoran Blvd. Altamonte Springs, Florida Attorney for City -. ."-..,,, "'. BROCK, MASSEY & WALDEN ATTORNEYS AND COUNSELLORS AT LAW NEWMAN D, BROCK PERSONAL INJURY AND WRONGFUL DEATH CRIMINAL LAW TRIAL PRACTICE SUITE 102 SEMORAN BUILDING 616 EAST SEMORAN BOULEVARD GARY E. MASSEY COBPORATION AND BUSINESS LAW ESTATE PI...A.NNINO AND ADMINISTRATION FAMILY LAW ALTAMONTE SPRINOS, FLORIDA 32701 TELEPHONE (3015) 834-8111 FRANKLIN T. WALDEN CRIMINAL LAW TBLU. PRACTICE December 15, 1976 The Evening Herald 300 North French Avenue Sanford, Florida 32771 RE: Notice of Public Hearing City of Winter Springs, Fla. Dear Sirs: Enclosed please find Notice of Public Hearing to be published as a legal advertisement at least fifteen days prior to the date of public hearing. Please furnish my office with proof of publication and forward your statement to Mrs. Mary T. Norton, City Clerk, 102 North Moss Road, Winter Springs, Florida. Thank you for your assistance in this matter. Yours Truly, ", ) ~'" /'" /' ~~ft" R E. lJfAS SEY Cit. Attorney GEM/ amw Enclosure CC: Mary T. Norton '..., ., Evening Hetald An Independent Newspaper SANFORD, SEMINOLE COUNTY, FLORIDA STATE OF FLORIDA COUNTY OF SEMINOLE Before the undersigned authority personally appeared..,."".,."", _ , , , , . . . , , . . . , ,Ru th . F. ' .Ii o.w l,ey, . . . . , , , . , , , , , . . , , , , , , . . , . . . . . , , , ,who on oath says thatEhe is ." ,OfficE. Manager""",.."". "of the EVENING HERALD, a Newspaper Pub- lished at Sanford, in Seminole County, Florida; that the attached copy of advertise- ment, being a". Leg,al. , . Noti ce, .0 f. ,P.ubli.c , Heari.n g, , , , , , , . in the matter of ... . r,e:, ,Levy" o,f. .Taxe,s, agai nst., c.on~ume,I.'. of, .Publ.i c. .U,t iliti 8.~.. . ..,....." .in the. C.i r.cui t..,., ,Court, was published in said newspaper in the issues of. , . , , , , , , . . . . , , , . . , . . , . . . . . . . , . . . , , . ' .D.ec, ,2ib". .19,70,.".. ..""", ."." ...,. Affiant further says that the said EVENING HERALD is a newspaper published by The Sanford Herald, Inc" at Sanford, in said Seminole County, Florida, and that the said newspaper has heretofore been continuously published in said Seminole County, Florida, and has been entered as second class mail matter at the post office in Sanford, in said Seminole County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Sworn to and subscribed before me this 21st . , . . . . . . . . . . . . . . . . . . . , . , . . , . , . . . . . , day of Dec 76 ...............:..:.,~~......,.....A. D, 19.... . . ~~~,<:~. "1-'. r;':,~~ . . <~ !,-: . . ~':-~~:~ ~ ~~~';r:?'.~'. 0 . . JJ~8:~~ (SEAl.) Notary Public:, State cf Notary Public ,~ c:t L,rc.), My Cc,rnn;;~;;;!i..\(i E;,);re.:~ Jun,~~ ~ 1':;;'9 CITY OF WINTER SPRINGS, FLORIDA Notice of Public Hearing NOTICE IS HEREBY GIVEN by the City council of the fity of Winter Springs, FI9i'lda.. that, salct"C;:ity Council will hold a public ~at 7:00 p.lTI, or .as, soon the!'....... ~$. posslbl,Qn Monday, Janu~ ~' 1m .' Ider the ackJptkM'l1ll an Ord . yttle City of Winter S ,. title of Which Is as fo NCE OF THE CITY SPRINGS, FLORIDA AND PROVIDING OF TAXES AGAINST UMER OF PUBLIC WITHIN THE COR- IMITS OF WINTER LORIDA, PROVIDING E COLLECTION TH BY THE SELLER, PAY. T THEREOF BY THE SELLER TO THE CITY OF WIN- TER SPRINGS, FLORIDA, AND PROVIDING FOR A pENALTY FOB. THE VIQLATION THEREOF 8~('1'HE SELLER OR PUR- C~$EIll,R/;!'EALING OR- I Qt1fAN.': NO, 27 AND 'I llt;PJ;A\)~ijG SECTION 3 OF WlIifNANtE NO. 106, PROVIDING LICTS, SEVERABILITY FFECTIVE DATE, 'py of said Ordinance shall ,be Ie at the office of the C .ty the City of Winter Springs, ,for all persons desiring to , the same, restlld parties are Invited ;,. d.. of . C)A19N GAR y.~.RE 616 E. Bl~. Altamonte sPrings, FlOrida Attornev for City Publish: Dee, 21, 1976 DEG-96