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HomeMy WebLinkAboutOrdinance 171 Utility Tax ORDINANCE NO. 171 AN ORDINANCE OF THE CITY OF WINTER SPRINGS, FLORIDA, PROVIDING FOR THE REPEAL OF UTILITIES TAXES ON SEWERAGE; PROVIDING FOR A PROCEDURE FOR REFUND OF UTILITIES TAXES COLLECTED ON SEWERAGE; PROVIDING THE AMENDMENT OF CHAPTER lS, ARTICLE II OF THE CODE OF ORDINANCES OF THE CITY OF WINTER SPRINGS, FLORIDA; PROVIDING FOR CONFLICTS AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Winter Springs passed and adopted Ordinance No. l47, on the 3lst day of January, 1977; and WHEREAS, said Ordinance provided that public utili- ty companies colect a five (5%) percent tax on every person using sewer service; and WHEREAS, Ordinance No. l47 was amended by Ordinance No. l6l, which has been incorporated into Chapter 15 of Article II of the Code of Ordinances, which was identical to Ordinance No. 147; however, Ordinance No. l6l reduced the tax to four (4%) percent commencing January 1, 1978; and, WHEREAS, Chapter ll6, Florida Statutes, does not allow municipalities to collect a utility tax on sewer ser- vice, and the City of Winter Springs desires to amend Ordi- nance No. l6l to delete "sewer" therefrom and provide an orderly procedure for rebating the unauthorized collection of sewer taxes since the effective date of Ordinance No. 147. NOW, THEREFORE, the City Council of the City of Winter Springs, Florida, hereby ordains: l. That Sections 15-16 (a) ; lS-l6(b); lS-17(a); lS-17(b) and Section l5-l8 of Chapter l5, Article II of the Code of Ordinances of the City of Winter Springs are hereby amended in conformance with Exhibit "A" attached hereto by deleting therefrom the words "and sewer" wherever they may appear. That in all other respects the affected sections shall remain in full force and effect. 2. That the City of Winter Springs shall refund to each known customer, whose whereabouts can be determined, the amount of utilities taxes collected on all sewer charges since July 19, 1971, and excess taxes collected by Seminole Utilities, Inc. on water services since January 31, 1977, and in its discretion may adopt including, but not limited to, a cash refund, credit against other currently collected utility taxes or combinations thereof. 3. That the City Council shall by Motion determine the form of refund and the procedures involved for securing said refunds. In addition, the utility companies collecting said tax for the City are hereby directed to furnish to the City copies of customer records for the affected periods of time within thirty (30) days after the passage of this Ordinance, to and through the last date the company collected a utility tax on sewer service, or collected an excessive tax on water service. The records to be furnished shall include information showing the names and addresses of all customers and the amount of utility taxes collected on sewer service and water service from each customer indicating the amount of tax collected for sewer and water service respectively. 4. Conflicts. This Ordinance shall not be construed to have the effect of repealing any existing Ordinance concern- ing the subject matter of this Ordinance, but the regulations established herein shall be supplemental and cummulative; 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 standards or require- ments shall govern. 5. Effective Date. This Ordinance shall take effect immediately upon passage and adoption or July 14, 1978, whichever is later. -2- PASSED AND ADOPTED THIS 11 DAY OF July, 1978. FIRST READING June 27, 1978 SECOND READING July 11, 1977 CITY OF WINTER SPRINGS, FLORIDA BY: Troy J. Piland Mayor ATTEST: Mary T. Norton CITY CLERK posted in city Hall Bulletin Board 7/21/78 -3- ORDINANCE NO. 60 AN ORDINANCE OF THE VILLAGE OF NORTH ORLANDO, FLORIDA, PROVIDING FOR AN EIGHT PER CENT (8%) UTILITY TAX; REPEALING ALL ORDINANCES IN CON- FLICT HEREWITH; PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH ORLANDO, FLORIDA, AS FOLLOWS: SECTION 1: That all utility companies providing electrical service, telephone service, water and sewer service, heating fuel or other such commodities within the Village of North Orlando, Florida, shall collect a utility tax for the Village of North Orlando, Florida, in the amount of eight per cent (8%) of the gross amount of the compensation for said services. SECTION 2: All said utility companies providing goods or services in the Village of North Orlando, Florida, shall forward the eight per cent (8%) utility tax to the Village Clerk of the Village of North Orlando, Florida, within 30 days of the collection of the same. SECTION 3: All utility services shall be assessed an eight per cent (8%) utility tax on the gross amount of the value of such services provided within the Village of North Orlando, Florida. SECTION 4: Any ordinance or parts of ordinances in conflict herewith are hereby repealed; provided however, that this utility tax shall be in addition to any franchise tax heretofore in existence. SECTION 5: This Ordinance shall become effective im- mediately upon its passage and adoption. READ FIRST READING THIS 19 day of July, A. D. 1971. EXHIBIT B l~ . A 1 I "1 I ~, .., ~ I ~ , 1 , ! ,...... - Chapter 15 TAXATION - Art. I Art. II In General, SS 15-l--~15-1S Utilities, SS 15-16--15-19 Cross reference - Occupational license taxes generally, S 8-20 et seq. Charter reference - Authority of city to levy taxes, S 4. l4 (3) . Sta'te law reference - Power of city to impose and collect taxes, Fla. Stats., S 167.43et seq. ARTICLE I. IN GENERAL Sees. 15-1---15.15. R~served. ARTICLE II. UTILITIES Editor's Note--Ord. No. 147, S 6, adopted Jan. 31, 1977, repealed Ord. No. 106, S 3, B-5-74, which had pertained to the utilities tax and had been codified herein as SS 15-l6--lS-l8. Secs. l-S of Ord. No. 147, not specifically amendatory of the ,Code, have been codifie~ as SS 15-16-- l5-l8, lS-20~ lS-~l, at the discretion of,the editor. State law reference--Authority of municipality to impose tax on uti~ity pu~chases, FIa~ Stats., S 167.431. Sec. 15-16. Tax levieq.i amount of tax; person~ taxable; frequency of payment. (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 City of Winter Springs, Florida, a tax based upon and a charge made, by the sell~r thereof, as follows: Four percent of the tota~ amount billed. Said percentage may be changed from time to time by Resolution duly ,passed by the City Council of Winter Springs, Florida. (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 elec- tricity, 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. (Ord. No. 161, S 1, lO-24-77). Supplement No. 11 847 EXI-h :=JT A f. f n .S 15-17 WINTER SPRINGS CODE S 15-19 Sec. 15-17. Duty of seller to collect; forwarding to tax collector; receipt of tax from buyer required, exception; liability / of seller, buyer. ~r (a) It shall be the duty of every seller of electricity, metered or bottled gas, water ~ ~ocx or local telephone and telegraph ser- vice, to collect from the purchaser, for the use of the City of Winter ~Springs, the tax hereby levied at' the time of collecting and 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 pre- ceding fiscal month. (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, without at the time, collecting the tax hereby levied in respect to such purchase or pur- chases, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. (c) Any seller failing to collect such tax at the time of col- lecting 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 Mayor 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 necessary for the recovery of such tax; provided, how- ever, the seller shall not be liable for the payment of such tax upon / uncollected bills. (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 ei the;;;- the seller shall have and is hereby vested wi th the rights, power and authority to immediately discontinue further service to such purchase~ until the tax and the seller's bill shall have been paid in full. (Ord. No. 161, S 2,10-24-77). Sec. lS-l8. Required records; inspection by city; authority to take transcripts. 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 City 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 City during business hours on all business days, and said duly authorized agents of said City shall have the rights, power and authority to take such transcripts thereof during such times as they may desire. (Ord. No. 161, S 3, 10-24-77). CITY OF WINTER SPRINGS, FLORIDA NOTICE OF PUBLIC HEARING TO WHOM IT MAY CONCERN: 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 the City of Winter Springs Community Building on Tuesday, June 27, 1978 at 7:30 P.M., or as soon thereafter as possible to consider an Ordinance entitled as follows: AN ORDINANCE OF THE CITY OF WINTER SPRINGS PROVIDING FOR THE REPEAL OF UTILITIES TAXES ON SEWERAGE; PROVIDING FOR A PROCEDURE FOR REFUND OF UTILITIES TAXES COLLECTED ON SEWERAGE; PROVIDING THE AMENDMENT OF CHAPTER l5, ARTICLE II OF THE CODE OF ORDINANCES OF THE CITY OF WINTER SPRINGS; PROVIDING FOR CONFLICTS AND PROVIDING AN EFFECTIVE DATE. A copy of said Ordinance shall be available at the office of the City Clerk of the City of Winter Springs, Florida, for all persons desiring to examine same. All interested parties are invited to attend and be heard. THIS NOTICE is to be published in the Evening Herald and the Sentinel Star, both newspapers of general circulation in the City, one (1) time at least fifteen (15) days prior to the time of the public hearing. DATED this 5th day of June, 1978. CITY OF WINTER SPRINGS, FLORIDA By: Jn~;-: ~ Mary . Norton, City Clerk TELEPHONE (305) 327-1000 WINTER SPRINGS, FLORIDA ZIP CODE 32707 July 13, 1978 Seminole Utility Company 2699 Lee Road Suite 501 Winter Park, Florida 32789 Dear Sirs: The City Council of the City of Winter Springs, Florida passed Ordinance No. 171 which provides for the refun~ of utility taxes on sewer since 1971 and the refund of 1% on the utility tax for water since January 1978. We would appreciate your assistance by furnishing these records as soon as possible. \ f~~~' I have enclosed a copy of the Ordinance, and if I may be of any assistance, please call this office. Yours very truly, CITY OF WINTER SPRINGS Troy J. Piland, Mayor mn TELEPHONE 13051 327-1000 WINTER SPRINGS. FLORIDA ZIP CODE 32707 July 14, 1978 Southern States Utilities Co. 1450 N.E. l23rd St. North Miami~ Florida 33161 Attn: Mr, Tom Kravitz Dear Sirs: The City Council of the City of Winter Springs, Florida passed Ordinance No. 171 uhich provides for the refund of utility taxes on sewer since 1971 and the refund of 1% on the utility tax for wRter since January 1978. We would appreciate your assistance by furnishing these records as soon as possible. I have enclosed a copy of the Ordinance, and if I may be of any assistance, please call this office. Yours very truly, UINTER encl. mn TELEPHONE (305) 327-1000 WINTER SPRINGS, FLORIDA ZIP CODE 32707 July 14, 1978 North Orlando Water & Sewer Corporation 1 Nort: Fairfax Avenue Winter Springs, Florida 32707 Gentle;11,en: The City Council of the City of Winter Springs, Florida passed Ordinance No. 171 ,Jhich provides for the refund of utility taxes on sewer since 1971 and the refund of 1% on the utility tax for Hater since January 1978. \'Ie would appreciate your assistance by furnishing these records as soon as possible. I have enclosed a copy of the Ordinance, and if I may be of any assistance, please call this office. Yours very tru1y~ CITY, OF In, NT7}E' re:SPNGSL -; j] " ~~11' ,lJ(, f . ~--,:/i ~'{)iV" , -" /f ....{.~ I Troy i/ Piland, HaYOr encl. ron SENTINEL STAR Published Daily Altamonte Springs, Seminole County, Florida STATE OF FLOIRDA COUNTY OF ORANGE Before the undersigned authority personally appeared Marie M. Minner , who on oath says that she is the Legal Advertising Representative of the Sentinel Star, a daily newspaper published at Altamonte Springs. in Seminole County, Florida; that the attached copy of advertisement being a Notice of Public Hearing in the matter of June 27, 1978 re: Ordinance providing for the repeal of Utilities Taxes on Sewerage; etc. in the Court was published in said newspaper in the issues of June 10, 1978 Affiant further says that the said Sentinel Star is a newspaper published at Alta. monte Springs, in said Seminole County, Florida, and that the said newspaper has hereto- fore been continuously published daily in said Seminole County, Florida, and has been entered as second.class mail matter at the post office in Altamonte Springs, in said Sem. inole Caunty, 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, permission or refund for the purpose of securing this advertisement for publication in the said newspaper. Marie M. Minner Sworn to and subscribed before me this 12th day of June, A.D. 1978. Notary Public (Seal) day CITY OF WINTER SPRINGS FLORIDA NOTICE OF PUBLIC HEARING TO WHOM IT MAY CONCERN: NOTICE IS HEREBY GIVEN by: the Citv Council of the City of Winter Springs, Florida, that said City Council will hold a public hearing at the City 0f Winter Springs Commun- ity Building. on Tuesday, june 27, 1978 at 7: 30 P.M., or as soon ther- eafter as possible to consider an Ordinance entitled as follows: AN ORDINANCE OF THE CITY OF WINTER SPRINGS PROVIDING FOR THE REPEAL OF UTILITIES TAXES ON SEWERAGE; PROVIDING FOR A PROCEDURE FOR REFUND OF UTILITIES TAXES COLLECTED ON SEWERAGE; PROVIDING THE AMEND- MENT OF CHAPTER 15, ARTI. CLE II OF THE CODE OF OR- DINANCES OF THE CITY OF WINTER SPRINGS; PROVID- ING FOR CONFLICTS AND PROVIDING AN EFFECT'VE DATE. A copy of said Ordinance shall be available at the office of the City Clerk of the City of Winter Springs, Florlda, for all persons desiring to examine same. All interested parties are invited to attend and be heard. THIS NOTICE Is to be published in the Evening Herald and the Sentinel Star, both newspapers of general circulation in the City, one (1) time at least fifteen (15) days prior to the time of the public hearing. DATED this 5th dav of June, 1978. CITY OF WINTER SPRINGS, FLORIDA By /s/ Marv T. Norton MARY T. NORTON! City Clerk LR-353(6S) Evening Herald An Independent Newspaper SANFORD, SEMINOLE COUNTY, FLORIDA STATE OF FLORIDA COUNTY OF SEMINOLE Before the undersigned authority personally appeared.................. ...,..., . . Ruth F. Rowley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . who on oath says that she 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........... .Legal Notice.....................,.... .in the matter of Public Hearing re: A repeal and Refund of Utilities Taxes on Sewerage in the Circuit Court. was published in said newspaper in the issues of.. June 8, 1978 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 8th . . . . . . . . . . . . . . . . . . . . . . . . day of .......June ...,....A. D. 1978 Ruth F. Rowley (SEAL) Notary Public Notary Public, State of Florida at large. My commission Expires June 18, 1979 . ... Evening Herald An Independent Newspaj)€l' SANFORD, SEMINOLE COUNTY, FLORIDA STATE OF FLORIDA COUNTY OF SEMINOLE Before the undersigned authority personally appeared........................... . ~U.t h. . f... . ROWl!3.1J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . who on oath says thaflhe is . . . .0 f.fi.c~. . M.~D.q9!3);. . . . . . . . . . . . . . . . of the EVENING HERALD, a Newspaper Pub- lished at Sanford, in Seminole County, Florida; that the attached copy of advertise- ment, being a........... .~~.9\3.l. !\!9~~~1?......................... .in the matter of PU.t?JJ c. .I:i.~~.r~fl.g. .R~.:. . .8dpP.Ung. .9nO. .pr.ovJ 0.10.9. tb!3. .1.ijV.Ij . .of. .t.a~13.s <:lg.<?i.n~.t. .~tJ.~. ~9fl.S~.lTl~.1? qf. .P!-!Q~.~~. W.1;;~.J,~.1;;~.EHn the.. ~.ir.cu.i t.... . Court, within the corporate limits of Winter Springs, Florida was published in said newspaper in the issues of. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . sept.empe:t'. . ~.~ .'. . ~.~?.7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, ;__ said Seminole County, Florida, for a period of one year next preceding the first 1.ication of the attached copy of advertisement; and affiant further says that he ,,~.j 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 . . . . . . . . .4?nO. . . . . . . . . . . . day of .>ij~Je~m~.~. (SEAL) Notary Public _.k~-(d ........... .Of'. ....... . /' d ; /, ....:cp->..c:7 /"'.'/ !\Jatarv Pc :::j L~~L: ~'i ~'rd a::; t La r~:>;\::,; ~l~Y Cornnjissiun EApues ..)II(:;C J!J... ~, . CITY OF WINTER SPRINGS, FLORIDA Notice of Public Hearing TO WHOM IT MA'lf',(;ONCERN: NOTICE IS HEREBY GIVEN, by the City CouncilOfJMeCltlfof Winter springs, Flo.rids'\fhill" said City Council will hOld'S1"bbff@iHearing at 7:30 P.M. on OctOb~r<r~o,.q977 for consideration' ofHf,lie 'a'd6Iliiol'1 of an Ordinance by "tile :City :.of Winter Springs, Floridiftitle 6f which is as follows: AN ORDINANCE OF THE CITY OF WINTI:~ SPRI,NG~b fLORIDA, ADOPTING 'AND 'pftOVIDING THE doXY QFT.I'\X€S, .AGAINST THE CONSUM~'~"~OF PU BLlC UTILITIES WIHill'L THE COR. PORATE LIMmi.(?F WINTER SPRINGS, FLORIDA, PRbvlDING FOR THE COLLECTION THEREOF BY TH~ ~ELLER, PAYME:NTTI-\EREOF,BY THE SELLER TO THECI'tY OF WIN. TER SPRINGS, FLORIDA, AND PR.OVIDING FOR A PENALTY FOR THE VIOLATION THEREOF BY THE SE:LLER OR PUR. CHASER, REPEALING OR- DINANCE NO.1A7; C(,lNFLICTS, SEVERABILITY AND EF. FECTIVE DATE. A copy of said Ordi(1j:lnce shall be available at the office of the City Clerk of the City of Winter Springs, Florida, for all persons desiring to examine the same. All interested parties are invited to attend and be heard. DATED: September 16, 1977. Mary Norton City Clerk City of Winter Springs, Florida GARY E. MASSEY, ESQ. Alfamonte Springs, Florida City Attorney Publish Sept. 22, 1977 DEp.l02 ----.- ...