HomeMy WebLinkAbout2005 03 14 Consent 201 Resolution 2005-13 Clarifying Ordinance 751 for Municipal Service Tax on Water Service
COMMISSION AGENDA
ITEM 201
CONSENT X
INFORMATIONAL
PUBLIC HEARING
REGULAR
March 14,2005
Meeting
MGR I~IDEPT ~
Authorization
REQUEST: The Finance Department is requesting that the City Commission adopt
Resolution 2005-13 clarifying Ordinance 751, which authorizes the City to charge
a Municipal Service Tax on water service within the City, to include reclaimed
water.
PURPOSE: The purpose of this Agenda item is to request that the City Commission adopt
Resolution 2005-13 clarifying Ordinance 751, which authorizes the City to charge a
Municipal Service Tax of ten percent on water service within the City, to include
reclaimed water.
CONSIDERATIONS: During a Revenue Enhancement seminar presented by Ken Small, of the
Florida League of Cities, held on February 28 and March 1,2005 at City Hall, it was
discovered that the city has not been collecting the ten (10) percent water service tax
on reclaimed water authorized in Ordinance 751. Since the City has not been taxing
this service, staff is requesting Commission approval to begin taxing this service with
bill cycles beginning after April 1, 2005, starting with cycle one for services provided
from April 4 to May 2 with a bill date of May 17.
FUNDING: Additional revenues of approximately $15,000 per year would be received by the
Water and Sewer Utility Fund each year.
RECOMMENDATION: It is recommended that the City Commission adopt Resolution 2005-13
clarifying that water service as described in Ordinance 751 include reclaimed water.
ATTACHMENTS: Resolution No. 2005-13
COMMISSION ACTION:
RESOLUTION NO. 2005-13
A RESOLUTION OF THE CITY COMMISSION OF WINTER
SPRINGS, FLORIDA, CLARIFYING CHAPTER 18, TAXATION,
SECTION 26 (A) LEVY OF MUNICIPAL SERVICE TAX ON
WATER SERVICE, OF THE CITY CODE OF ORDINANCES;
INITIATING THE COLLECTION OF THE TAX ON RECLAIMED
WATER EFFECTIVE APRIL 1, 2005; PROVIDING FOR THE
REPEAL OF PRIOR INCONSISTENT RESOLUTIONS;
PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, on November 22, 1999, the City of Winter Springs adopted
Ordinance 751 imposing a tax upon all electricity, metered or bottled gas and water
service sold within the city in the amount often (10) percent; and
WHEREAS, the City desires to clarify that the ten (10) percent tax imposed on
water service authorizes the collection of this tax upon reclaimed water; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. Water Services. Section 18-26 (a) of the Code of Ordinances imposes a
municipal service tax on all water sales within the city in the amount of ten (10) percent,
which shall include potable water, irrigation and reclaimed water services.
Section 3. Collection. The collection of the ten (10) percent tax on reclaimed water
service shall be extended to reclaimed water on April 1, 2005.
Section 4. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 5. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
City of Winter Springs
Resolution No. 2005-13
Page 1 of2
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 6. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the _ day of March, 2005.
JOHN F. BUSH, Mayor
ATTEST:
ANDREA LORENZO-LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs
Resolution No. 2005-13
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