HomeMy WebLinkAbout2006 04 10 Consent Item 400 Kristi Ann Court
COMMISSION AGENDA
ITEM 400
CONSENT X
INFORMATIONAL
PUBLIC HEARING
REGULAR
April 1 0, 2006
Meeting
MGR/DEPT
Authorization
REQUEST: The Community Development Department, Urban Beautification Services
Division, is requesting authorization for reimbursement of the City standard base
monthly rate for (6) decorative streetlights located in Moss Cove Homeowner's
Association (HOA), located along Kristi Ann Court.
PURPOSE: This agenda item is needed for the City Commission to authorize reimbursement of the
City standard base rate for (6) decorative streetlights, located in the right-of-way along
Kristi Ann Court, at the City standard base rate of $13.29 per unit.
CONSIDERATIONS:
On December 8, 2005, City Staff attended a regular board meeting of the Moss Cove
HOA, where a question was raised regarding the City paying the standard base rate and
upgraded 'delta' cost for (15) decorative streetlights located within the right-of-way along
Kristi Ann Court. Staff has researched the issue and found that Moss Cove HOA has a
separate streetlighting account with Progress Energy and is paying the entire cost of
streetlighting in the public right-of-way area along Kristi Ann Court.
Based upon Illuminating Engineering Society of North America (IESNA) and Progress
Energy Subdivision Roadway Lighting Standards, and to maintain harmony with streetlighting
reimbursements in other subdivisions throughout the City, an allowance of (6) decorative
streetlights spaced at roughly 119 feet (staggered) is recommended for reimbursement to Moss
Cove HOA at the current standard base rate of$13.29 per unit; totaling $79.74 per month.
041006_ COMM _CONSENT _400_ Moss_ Cove_Streetlight_Reimbursement
City Staff has provided the HOA with a Progress Energy Common Use Tax Exemption
Form for the purpose of the HOA being excluded from payment of sales tax on electric and
sales tax on equipment rental; as provided to other HOA organizations in the City that have a
private account with Progress Energy for upgraded streetlighting on public roadways.
FUNDING:
Funding for reimbursement of the City standard base rate for (6) decorative streetlights
located in the public right-of-way along Kristi Ann Court shall be funded from Urban
Beautification Services Streetlighting Line Code (1525-54312) at a cost of $13.29 per unit,
per month. The City standard base rate is subject to revision effective January 1 of each
year.
RECOMMENDATION:
Staff recommends the City Commission approve reimbursement of the City standard
base rate for (6) decorative streetlights located along Kristi Ann Court to the Moss Cove HOA
at a cost of $13.29 per unit, per month.
IMPLEMENTATION SCHEDULE:
The monthly reimbursement will be calculated beginning May 1, 2006 and sent to
Moss Cove HOA on an annual basis.
ATTACHMENTS:
1. Progress Energy - Typical Spacing for Subdivision Roadway Lighting
2. Florida State Sales and Use Tax - Application for Common Use Refund
COMMISSION ACTION:
2
Attachment #1
12 ft. 0 ft.
4 ft.
139 ft.
144 ft.
20 ft. 1.5 ft.
4 ft.
197 ft.
196 ft.
24 ft. 6 ft. 4 ft. 160 ft. 164 ft.
24ft. 6 ft. 4 ft. 160 ft. 164 ft.
12 ft. Oft. 4 ft. 140 ft. 145 ft.
12ft. Oft. 4 ft. 88 ft. 92 ft.
12ft. Oft. 4 ft. 130 ft. 132 ft.
17ft. 1.5 ft. 4 ft. 128 ft 126 ft.
12 ft. 1.5 ft. 4 ft. 105 ft 1 05 ft.
12 ft. Oft. 4 ft. 119ft. 121 ft. V
Note:
Placing lights opposite each other on a two lane road should use
The end result will be a higher iIIuminence with the same uniformity.
Attachment #2
Progress Energy
FLORIDA STATE SALES AND USE TAX
Application for Sales Tax Refund and Indemnity Agreement
For Residential Facilities with Common Areas
And 100% Exempt Usage
Page 1 of 2
ACCOUNT NUMBER
FLORIDA CERTIFICATE OF EXEMPTION NUMBER (If Applicable)
ZIP
Moss Cove HOA, Inc. (Purchaser),Not for profit (state of incorporation) corporation, by and through its
officer who is duly authorized, hereby attests to Progress Energy Florida, Inc., that this sales tax refund claim, in the amount of
$18.59 is being made for electric utilities for service addresses listed within this application, in which the undersigned
hereby certifies to Progress Energy that all electric energy or power purchased during the period in which the refund is claimed, is
exempt from the Florida State Sales and Use Tax. This exemption is based upon Section 212.08(7)(j) of the Rules and Regulations
of the State of Florida, Department of Revenue. Rule 12A-1.053(1) provides as follows:
"12A-1.053 Electric Power and Energy.
(1)(a) The sale of electric power or energy by private or public utilities and rural electric cooperative associations is
taxable. Electric power or energy is exempt when it is separately metered and sold for use in residential households
(including trailer lots) direct to the actual consumer by utilities who are required to pay the gross receipts tax imposed
by Section 203.01, Florida Statutes. Such electric power or energy is exempt, even though metered and billed direct
to the landlord (master-metered). However, if any part of the utility or fuel is used for a non-exempt purpose, the
entire sale is taxable. Landlords shall provide separate meters for non-exempt consumption of electric power and
energy. This exemption shall also apply to electric power or energy sold to residents when separately metered and
billed direct to them. Electric power or energy used in residential model homes or common areas of apartments,
cooperatives and condominiums is exempt provided that none of the electric power or energy is used in residential
model homes which are used as sales offices or for other non-exempt purposes. Hotels and motels cater primarily to
transient guests and- are not considered to be residential households. Therefore, this exemption shall not apply to
electric power or energy sold for use in hotels and motels."
Section 212.08(7)(j), Florida Statutes also states: "For the purposes of this paragraph, licensed family day care
homes shall also be exempt."
By extending this agreement to Company, Purchaser represents that none of the electric power or energy it purchases from
Company under the specified account(s) will be used for a nonexempt purpose. Purchaser or authorized representative thereof
understands that if the Department of Revenue or other competent authority determines that such purchases do not qualify for
exemption, Purchaser may be subject to assessment of sales or use taxes, interest, and penalties, and that criminal penalties may
apply for fraudulent claim of exemption, as prescribed under Florida Statute section 212.085. The Statute provides "When any
person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the State a certificate or statement in
writing in which he claims exemption from sales tax, such person, in addition to being liable for payment of the tax plus a mandatory
penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a felony of the third
degree, as provided in s.755.082, s.755.083, or s.755.084."
In consideration of Company's acceptance of this agreement, Purchaser agrees not to assert any claim against Company for failing
to charge or collect sales or use taxes from Purchaser, and hereby indemnifies and holds Company harmless against any loss or
damage Which Company may incur as a result of its reliance upon the representations of Purchaser set forth herein, including, but
not limited to, any taxes, interest, or penalties assessed against Company, attomeys' fees (including attomeys' fees on appeal)
associated with defending against assessment or enforcing this indemnification, and any related expenses.
Signature of Officer
John F. Bush
TITLE President
TELEPHONE (Include Area Code)
DATE
1/24/06