HomeMy WebLinkAboutOrdinance No. 1964-10MICROFILMED _ ORD.*19 -7/
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ORDINANCE NUMBBR 64 -10
AN ORDINANCE AMENDING ANDii=TIMING AN
ORDINANCE LEVYING AND IMPOSING A TAX ON
EACH PURCHASE OF ELECTRICITY, METERED OR
BOTTLED GAS (NATURAL, LIQUIFIED PETROLEUM
GAS OR MANUFACTURED), WATER SERVICE,
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: PROVIDING 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 VIOLA-
. TION OF SAID ORDINANCE: A14D FOR OTHER
PURPOSES.
WHEREAS pursuant to Ordinance No. 14 -63, as amended,
adopted January 15, 1963, pursuant to the provisions of Section
167.31 of Florida Statutes, the City of Cape Canaveral has been
levying, imposing and collecting a tax on the utilities services
therein described; and
WHEREAS it is now desired to amend and to re -enact
said ordinance;
NOW, THEREFORE, Be it Ordained by the City Council of
the City of Cape Canaveral, Brevard County,. Florida, as follows:
Section 1. That the City of Cape Canaveral is
authorized by the provisions of Florida Statutes, 1963,
Section 167.431 to levy the utilities service tax provided by this
ordinance.
Section 2. That 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 gas or manufactured), water
service, telephone service and telegraph service (hereafter
called utilities service) a tax based upon the charge made by
the seller to the purchaser for such utilities service at the
rate of 10N of the first $20.00, 5% of the next $80.00, and 20
of the balance of the said charge.
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Section 3. That 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 service at the time of paying
the charge there;ypre to the seller thereof, but not less often
than monthly.
Section 4. That in all cases where the seller of
utilities service shall collect the price thereof at monthly
periods, or periods of less than one month, the tax hereby
levied may 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
utilities service.
Section 5. That the purchase of such utilities service
for each dwelling, separate apartment in an apartment house, or
duplex house, or dwelling house divided into separate living
apartments, hotel, rooming 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, apartment,
stores, offices, or other places or business, service, manufacture,
or residence hereinabove 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 be paid on master meters shall be at a rate of 10%
of the said charge for the utilities service.
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SECTION 6. That the tax herein levied shall be effec-
tive upon each and every purchase in the City of Cape Canaveral
of such utilities service from and after the first day of
February, 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.a monthly period, either than calendar, month, if such
seller shall file with the City Treasurer 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 the
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 diflterent 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 a month resulting from such change.
SECTION 7. That for the purpose of computing the tax
on coinbox telephones, the charge made by the seller to the
purchasers for service through said telephones shall be deemed
to be not more than the same charge for a private or individual
business telephone in the same locality.
SECTION S. That the purchase of utilities service
by the United States, The State. of Florida, the county of
IIrevard, the City of Cape Canaveral, The Board of Public
Instruction of IIrevard County, and any other governmental
subdivisions of any of said governing bodies shall be exempted
from the taxes levied under this ordinance.
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SECTION 9.� Tiiat it shall be the duty of every seller
of such utilities service 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 trans -.
action, and to report and pay over, on or before the 15th day
following the end 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. That it shall be the duty of every seller
of such utilities service to keep complete records showing .
all purchases in said City of such utilities service, 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
lie may desire; provided that the right of inspection shall be
exercised, as far as possible, so as to not interfere with the
orderly arrangement and conduct of the books and records of the
seller.
SECTIO14 11. That the tax hereby levied shall not
apply to purchases of bottled water.
SECTION 12. That it shall be unlawful for any purchase
of utilities service without, at the same time, collecting the
tax hereby levied in respect to such purchase, unless such
sellier shall elect to assume and pay such tax without collecting
the same from the purchase. Any seller who shall fail to collect
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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 pay such .tax, he shall pay the
same each month to the City in the same manner as if such seller
had actually collected said tax from the purchaser.
SECTION 13. That if any seller shall fail to pay any
taxes collected or assumed by him within 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 be 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 collection; 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. That 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 service 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 authorized to and
is hereby required to immediately discontinue the further sale
or furnishing to any such purchaser of any such utilities service
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until the tax and the seller's charge shall have been paid in full.
SECTION 15. That 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
service as herein described, without, at the same time, collecting
the tax hereby levied in respect to the purchase of such .utilities
service.
SECTION 16. That it shall be unlawful for any purchaser
to pay to any seller the price charged by such seller for the
purchase of such utilities service without, at the same time and
in the same transaction, paying to the seller the tax hereby
levied on such purchase, unless the seller has elected to assume
and pay such tax.
SECTION 17. That any purchaser who shall fail to pay .
the tax hereby imposed, at the same time and in the same trans-
action with the payment to the seller of the utilities . service
purchased, shall be liable to the City for a penalty equal to one
per cint of the total charge for the utilities service 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. That any seller, officer, agent, or
employee of any seller, or any purchaser, or any officer, .agent
or employee of any purchaser, who shall violate any of the provis-
ions of Section 12, 15, 16, or 17 of this ordinence shall, upon
conviction, be punished by being fined an amount not exceeding
Two Hundred Fifty Dollara ($250.00) or by being
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imprisoned for a berm 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. That the provisions of this ordinance shall
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
service 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 utilities service in the City of Cape
Canavdral except those specifically exempted herein.
Section 20. That all revenues received, collected, or
derived from the taxes levied by this ordinance shall be paid
by the sellers to the Treasurer of the City of Cape Canaveral and
shall be held and used and considered hereby appropriated for
all legal corporate purposes, including the payment of revenue
obligations to be hereafter issued for sanitary sewer. purposes.
Section 21. That the tax hereby levied shall be a
continuing tax, and the appropriation here made of the proceeds
of such tax shall be a. continuing appropriation so long as all
of the aforesaid revenue obligations shall be outstanding or until
provision for the full payment thereof shall have been made.
Section 22. That if any section, paragraph, sentence,
clause, or any portion of this ordinance shall, for any reason, be
held unconstitutional, invalid, or ineffective, the same shall not
repeal, nullify, or in any wise effect any other section, paragraph,
sentence, clause, or portion of this ordinance which may be
effective without such unconstitutional, invalid, or ineffective
portion.
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Section 23. All ordinances and parts of ordinances in
conflict herewith be and the same are hereby repealed.
Section 24. This ordinance shall become effective upon
approval of the same by the mayor, or upon becoming a law without
his approval.
Section 25. This ordinance shall be published by
publishing in conformance with the applicable Florida Statutes,
but the effective date of such ordinance shall not be postponed
because of such publication.
ADOPTED by the City Council of the City of Cape Canaveral
on the 28th day of April, 1964.
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io4Y1fcl.If[r
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APPROVED AS TO FORM:
Ciel- A torney
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I ICROFILMED _Q
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STATE OF FLORIDA )
CITY OF CAPE CANAVERAL
COUNTY OF BREVARD )
I, 7�:.1 , City Clerk of the
City of Cape Canaveral, do hereby certify that the above and forgoing
is a true and correct copy of Ordinance Number 64-10 together with
a true and correct copy of the minutes of a meeting of the City Council
of said City held on the 28th day of April , 1964, as
said minutes and ordinance are officially of record in my possession.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
of said City of Cape Canaveral, this the 29th day of April
1964.
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