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HomeMy WebLinkAboutOrdinance No. 14-1963p. MICROFILMED349 AMENDED 0¢0 14 71 REPEALED Uno ¢i•7j ORDINANCE NUMBER / - G' 3 AN ORDINANCE LEVYING AND IMPOSING A TAX ON EACH PURCHASE OF ELECTRICITY, METERED OR BOTTLED GAS (NATURAL, LIQUIFIED PETROLEUM GAS OR MANUFACTURED), WATER SERVICE, FUEL OIL FOR HEATING, TELEPHONE SERVICE AND TELEGRAPH SERVICE IN THE CITY OF CAPE CANAVERAL: PROVIDING CERTAIN EXEMPTIONS AND A TAX: PROVIDING FOR THE PAYMENT AND THE COLLECTION OF SUCH TAXES: PRO - VIDING FOR THE APPROPRIATION OF THE REVENUES TO BE DERIVED FROM SAID TAXES: PROVIDING A PENALTY FOR THE FAILURE TO PAY OR TO COLLECT SUCH TAXES, OR FOR THE VIOLATION OF SAID ORDINANCE: AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL, FLORIDA, AS FOLLOWS: �- SECTION 1. The City of .Cape Canaveral is authorized by the provisions of Florida Statutes, 1961, Section 167.431 to levy the tax provided by this ordinance. SECTION 2, There is hereby imposed and levied by the City of Cape Canaveral, Florida, on each and every purchase in the City of Cape Canaveral of electricity, metered or bottled gas (natural, liquified petroleum gns or manufactured), water service, fuel oil for heating, telephone service and .telegraph service (hereafter called utilites) a tax based upon the charge made by the seller to the purchaser for such utility service or commodities at the rate of ten per cent of the first $20.00, 5% of the next $80.00, and 2% of the balance of the said charge. SECTION 3. The tax imposed in Section 2 shall in every case, be paid by the purchaser for the use of the City to the seller of such utilities at the time of paying the charge therefore to the seller thereof, but not less often than monthly. SECTION 4, In all cased where the seller of utilities shall collect the price thereof at monthly periods, or periods of less than one month, the tax hereby levied may be computed on the aggregate amount of the sales during the said period, provided the said tax to be collected shall be the nearest whole cent to the amount computed for any period of one month, or less than one month in which the seller shall collect or receive payment from the purchaser of the charges for such utility service • or commodities. PAGE I OF6 "��� MICROFILMED SECTION S. The purchase of such utilities for each dwelling, separate apartment in an apartment house, or duplex house, or dwelling house divided into separate living apartments, hotel, roaming house, restaurant store, office, manufacturing plant, or other place of business, manufacture, service, or residence shall be considered a separate purchase for the purpose of computing the maximum tax to be paid for the purchases during each month, regardless of the ownership, management, control, or occupancy of such dwellings, apartments, stores, offices, or other places or business, service, manufacture, or residence hercinabove enumerated, and the monthly purchases of each such place of dwelling or business shall be computed separately, even though more than one of the same may be owned, occupied, managed, or controlled by the same person, or even though two or more of the same shall be service by a master meter. The tax to B paid on master meters shall be at rate of ten per cent of the said charge for the utility service. SECTION 6. The tax herein levied shall be effective upon each and every sale in the City of Cape Canaveral of such utilities from and after the 1st day of .1 awry, 1963, and in all cases where the seller shall collect the price thereof for monthly periods, the said monthly periods shall be computed on the basis of the calendar month; provided, however, that any seller may elect to compute the tax on the basis of n monthly period, other than a calendar month, if such seller shall file with the City Trea- surer of the City of Cape Canaveral a written designation of the monthly period to be used by the seller, and upon such designation the seller may use ilia monthly period so designated as the basis for the computation of monthly charges. The said period may be changed by such seller from time to time by fixing a different monthly period and if by such change the period shall be lengthened or extended the maximum tax for any period of less than or more than one month resulting from the change of period shall be computed by increasing or reducing the said maximum proportionately to the excess or fraction of n month resulting from such change. SECTION 7, for the purpose of computing the tax on coinbox . telephone the charge made by the seller to the purchasers for service through said telephone shall be deemed to be not more than the same charge for a private or individual business telephone in the same locality. SECTION 8. The purchase of utilities by the United States, the - Z - PAGE Z OF6' MICROFILMED J- /.3 -el State of Florida, the County of Brevard, the City of Cape Canaveral, the Board of Public Instruction of Broverd County, and any other govern- . mental subdivisions of any of said governing bodies shall be exempted from the taxes levied under this ordinance. SECTION 9. It shall be the duty of every seller of utilities to collect from the purchaser, for the use of the City of Cape Canaveral, the tax hereby levied, at the time of collecting the selling price charged for each transaction, and to report any pay over, on or before the 15th day following the and of the month, either calendar or elective of the seller, to the treasurer of the City of Cape Canaveral all such taxes levied and collected during the preceding month. SECTION 10. It shall be the duty of every seller of such utilities to keep complete records showing all purchased in said City of such utility service or commodities, which records shall show the price charged upon each purchase, the date thereof, and the date of payment therefore, and the said records shall be kept open for inspection by the Treasurer of the City of Cape Canaveral, or any duly authorized agent of the City of Cape Canaveral during all business hours on all business days: and the said Treasurer, or any duly authorized agent of the City, shall have the right, power, and authority to inspect the said records and make transcripts thereof during such times as he may desire; proveded that the right of inspection shall be exercised, as far as possible, so as to not interfere with the orderly arrange- ment and conduct of the books and records of the seller. SECTION 11. The tax hereby levied shall not apply to purchases of bottled water. SECTION 12. It shall be unlawful for any purchase of utilites without, at the some time, collecting the tax hereby levied in respect to such purchase, unless such seller shall elect to assume and pay such tax without collecting the same from the purchase. Any seller who shall fail to collect such tax at the time of collecting the price of any such purchase, where the seller has not elected to assume and pay such tax, shall be liable to the City for the amount of such tax in like manner as if the same had been actually paid to the seller. If the seller shall elect to Assume and pny such tax, he shall pay the some each month to the City In the some manner as if such seller had actually collected said tax from the purchaser. SWIM PAGES OF6 M10R0F1U.'; -U .9-/9 -90 SECTION 13. If any seller shall fail to pay any taxes collected or assumed by him with ten days after he shall be required to pay the same to the City, he shall be liable to and shall pay in addition to the said tax a penalty equal to one per cent per day for each day the said payment shall be in default after the first ten days. If any seller shall be in default for more than ten days, the Treasurer of the City of Cape Canaveral shall he authorized and empowered, and he is hereby directed, to certify the fact of such default to the City Attorney, and thereupon the City Attorney shall be, and he is hereby, directed to .enforce payment from such seller of the amount of such tax due to the City by action at law or suit in equity, and if the same shall be collected by action or suit the seller shall pay, as an additional penalty such reasonable attorney's fees as may be fixed by the court in which such action or suit is brought to reimburse the City for the expenses incurred for the services of the City Attorney in enforcing collec- tion: provided, however, that in no event shall any seller be liable to the City for payment of any tax upon any uncollected bills. SECTION 14. If any purchaser shall fail, neglect, or refuse to pay to the seller the seller's charge for the sale to the purchaser of such utilities and in addition thereto the tax hereby imposed on account of the purchase for which such charge is made, or either, the seller shall be auth- orized to and is hereby required to immediately discontinue the further sale or furnishing to any such purchaser of any such utility service or commodities un- til the tax and the sellers charge shall have been paid in full. SECTION 15. It shall be unlawful for any seller, or any officer, agent, or employee of any seller, to collect the price to be received by the seller for the sale of any utilities as herein described, without, at the same time, collecting the tax hereby levied in respect to the purchase of such utility service or commodities. SECTION 16. It shall be unlawful for any purchaser to pay to any seller the price charged by such seller for the purchase of such utility ser- vice or commodities without, at the same time and in the some transaction, paying to the seller the tax hereby levied on such purchase, unless the seller has elected to assume and pay such tax. - 4 - PAGE#- 0F6 MICROFILMED SECTION 17. Any purchaser who shall fail to pay the tax hereby Imposed, at the same time and in the same transaction with the payment to the seller of the utility service or commodities purchased, shall be liable to the City for a penalty equal to one percent of the total charge for the utility service or commodities for each day of the default, which penalty shall be collected by the seller and paid over to the City. If any seller shall discontinue the service of a purchaser because of the non - payment of the tax, it shall be unlawful to restore such service until the tax and penalty shall have been paid in full. SECTION 18. Any seller, officer, agent, or employee of any seller, or any purchaser, or any officer, agent or employee of any pur- chaser, who shall violate any of the provisions of Section 12, 15, 16, or 17 of this ordinance shall, upon conviction, be punished by being fined an amount not exceeding Two hundred fifty dollars ($25u .00) or by being imprisoned for n term not exceeding sixty days, or by both such fine and imprisonment. Each separate violation of any provision of any said Sections shall constitute a separate offense. SECTION 19. The provisions of this ordinance shalt apply to all persons, corporations, partnerships, joint adventurers, or other bodies, or firms selling or purchasing within the limits of the City of Cape Canaveral any utilities regardless of the place of residence or place of business of any such seller or purchaser, and the tax shall apply to each and every purchase of such utility service or commodities in the City of Cape Canaveral except those specifically exempted herein. SECTION 20. All revenues received, collected, or derived from the taxes levied by this ordinance shall be paid by the sellers to the Trea- surer of the City of Cape Canaveral and shall be deposited by the Treasurer of the City in its general operating account, and shall be used and are hereby appropriated for the payment of the necessary operating expenses of the City of Cape Canaveral in the exercise of its governmental, public, and corporate purposes, for the payment of the salaries of the officers, agents and employees of the City, for the purchase of supplies, property, real estate, and other articles required for the operntinn of the functions of the City. SECTION 21. 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