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HomeMy WebLinkAboutCode Master Project 1978: Chapter 541: Utility Tax (No Changes) (Copies Run)TO Spaceport Amoco C/0 Alan Beal T FROM CITY OF CAPE CANAVERAL 8000 Astronaut Blvd 105 POLK AVENUE • P.O. BOX 326 CAPE CANAVERAL, FL 32920 Cape Canaveral Fl. 32920 (407) 783-1100 SUBJECT DATE Utility tax remittance 10-17-90 MESSAGE Mr. Beal, Per our conversation today regarding the remittance of utility tax for propane sales. Enclosed is a copy of the ordinance mandating such tax. You are required to remit 8.53% of propane sales each month to the City of Cape Canaveral. This tax is retroactive to the first month of sales. Please call if you have any questions and thank you for your cooperation. FILE COPY SPACEPORT AMOCO, INC. 8000 Astronaut Blvd. Cape Canaveral, FL 32920 (407) 784-5228 [signature] Deborah Haggerty Assistant Finance Director 11-14-90 Debbie, Spaceport Amoco, Inc. began sale of propane gas on May 25, 1990. From that date through October, 31 1990 propane sales totalled $3,332.12. Utility tax due on that amount is (8.53%x3332.12)=284.22. A check in that amount is attached. In the future, this tax will be paid on a regular monthly basis. Sid Simmons Bookkeeper SIGNED SEND WHITE COPY RETAIN YELLOW COPY Codified Dec. 1982 Code History File ORDINANCE NO. 18-82 AN ORDINANCE AMENDING CODE CHAPTER 541 "UTILITY TAX" OF THE CITY CODE OF THE CITY OF CAPE CANAVERAL, FLORIDA BY REDUCING THE RATE LEVIED FOR UTILITY TAX; REPEALING ALL PORTIONS OF THE CODE IN CONFLICT HEREWITH; PROVIDING AN EFFECTIVE DATE. WHEREAS, the Legislature of the State of Florida has enacted a one-half cent sales tax to be divided by municipalities and counties, and WHEREAS, 40% of the one-half cent sales tax monies is to be used to reduce ad valorem taxes or utility taxes, and WHEREAS, the City of Cape Canaveral, Florida has no ad valorem taxes in its General Fund Revenue, and WHEREAS, it is encumbent upon the City Council of the City of Cape Canaveral, Florida to reduce its utility tax. NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Cape Canaveral, Florida, as follows : SECTION 1. Section 541. 02 Utilities Service Tax Established of Chapter 541 "Utility Tax" is hereby amended by reducing the rate charged for utility tax from 10% of the total charge to 8.53% . This utility tax shall be applied uniformly to all utilities upon which a tax is levied by the City of Cape Canaveral, Florida.? SECTION 2 . All portions of the code in conflict herewith are hereby repealed. SECTION 3 . This Ordinance shall become effective immediately upon its adoption. ADOPTED by the City Council of the City of Cape Canaveral, Florida, this 21 day of September , 1982. [signature] MAYOR ATTEST: [signature & seal] City Clerk Approved as to Form: [signature] City Attorney NAME YES NO CALVERT YES HARRIS YES MURPHY YES NICHOLAS YES RUTHERFORD YES First Reading: 9-7-82 Posted: 9-8-82 Advertised: 9-13-82 Second Reading: 9-21-82 Chapter 541 History Fite ORDINANCE NO. 30-90 AN ORDINANCE AMENDING CHAPTER 541, UTILITY TAX, OF THE CODE OF ORDINANCES OF THE CITY OF CAPE CANAVERAL, BREVARD COUNTY, FLORIDA, BY AMENDING THE TAX RATE; PROVIDING SEVERABILITY; REPEALING ALL PORTIONS OF THE CODE IN CONFLICT HEREWITH; PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED by the City Council of the City of Cape Cana- veral, Brevard County, Florida, as follows: SECTION 1. Chapter 541, Utility Tax, of the the Code of Ordinances is hereby amended by repealing Section 541.02, in its entirety and replacing it with the following: Sec. 541.02 Utilities Service Tax Established. 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 manu- factured) , water service, telephone service and telegraph service, hereinafter called utilities service, a tax based upon the charge made by the seller to the purchaser for such utilities service at the rate of ten percent (10%) of the total charge. This utility tax shall be applied uniformly to all utilities upon which a tax is levied by the City of Cape Canaveral, Florida. SECTION 2. SEVERABILITY: If any section, paragraph, subdiv- ision, clause, sentence, or provision of this Ordinance shall be adjudged by a court of competent jurisdiction to be invalid, such judgment shall not affect, impair, invalidate, or nullify the remainder of this Ordinance, but the effect thereof shall be con- fined to the section, paragraph, subdivision, clause, sentence, or provision involved in said controversy in which such judgment shall be rendered. SECTION 3. All portions of the Code in conflict herewith are hereby repealed. SECTION 4. This Ordinance shall take effect immediately upon its adoption. ADOPTED BY the City Council of the City of Cape Canaveral, Florida, this day of , 1990. [no signature] Mayor ATTEST: [no signature] City Clerk Approved as to Form: [no signature] City Attorney Ordinance Failed on first reading 9-18-90 City of Cape Canaveral 105 POLK AVENUE • P.O. BOX 326 CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 407 783-1100 CITY OF CAPE CANAVERAL September 13, 1990 MEMORANDUM TO: Mayor and City Council FROM: Acting City Manager, Bennett Boucher RE: UTILITY TAX INCREASE At the request of Mrs. Thurm, I have compiled the following information. If the Utility Tax were increased from 8.53% to 10% (maximum allowed) it would generate approximately an additional $80,000.00 per year for the General Fund. City Code Chapter 541.02 would need to be amended by Ordinance. In addition, per State Statute, all utility companies must be notified 120 days prior to the increase. Therefore, the earliest the tax could be collected would be early 1991, generating approximately $46,000 for the General Fund for FY 1990-91. These figures are only estimates since the tax is based on consumption and will vary according to customer usage. [signature] Bennett Boucher Acting City Manager Ch. 188 MUNICIPALITIES F.S. 1989 mimum, be secured in such manner, and have other characteristics, as may be provided by such resolution or ordinance or trust indenture or mortgage issued pur- suant thereto. (2) The governing body of a municipality shall deter- mine the terms and manner of sale and distribution or other distribution of any and all bonds it may issue and shall have any and all powers necessary or convenient to such disposition. History. - s. 1, ch. 73-129. 166.122 Establishment of sinking funds. - The gov- erning body of a municipality may establish and adminis- ter such sinking funds as it deems necessary or conve- nient for the payment, purchase or redemption of any outstanding bonded indebtedness of the municipality. History. - s. 1, ch. 73-129. 166.131 Levy of taxes for payment of debt. - The governing body of a municipality may levy ad valorem taxes upon real and tangible personal property within the municipality as it deems necrssary to make pay- ment, including principal and interest, upon the general obligation and ad valorem vonded indesbtedness of the municipality or into any sinking funds created under s. 166.122 History. - s. 1, ch. 73-129. 166.141 Full authority for issuance of bonds. - This part shall be full authority for the issurance of bonds authorized herein. History. - s. 1, ch, 73-129. PART III MUNICIPAL FINANCE AND TAXATION 166.201 Taxes and charges. 166.211 Ad valorem taxes. 166.215 Remittance of funds. 166.221 Regulatory fees. 166.222 Building code inspection fees. 166.231 Municipalities; public service tax. 166.232 Municipalities; public service tax; physical unit base option. 166.241 Fiscal years, financial reports, appropriations, and audits. 166.251 Service fee for dishonored check. 166.261 Municipalities; investments. 166.201 Taxes and charges.- A municipality may raise, by taxation and licenses authorized by the consti- tution or general law, or by user charges or fees author- ized by ordinance, amounts of money which are neces- are for the conduct of municipal government and may enforce their receipt and collection in the manner pre- scribed by ordinance not inconsistent with law. History. - s. 1, ch. 73-129. 166.211 Ad valorem taxes.- (1) Pursuant to s. 9, Art VII of the State Constitution, a municipality is hereby authorized, in a manner not in- consistent with general law, to levy ad valorem taxes on real and tangible personal property within the municipal- ity in an amount not to exceed 10 mills, exclusing of tax- es levied for the payment of bonds and taxes levied for periods of not longer than 2 years and approved by a vote of the electors. (2) The assessment and collection of municipal ad valorem taxes shall be performed by appropriate officers as prescribed by general law. At any time millage rates are published for the purpose of giving notice, the rates shall be stated in terms of dollars and cents for every thousand dollars of assessed property value. History. - s. 1, ch. 73-129. 166.215 Remittance of funds. - Not withstanding any other provisions of law, in the event that a county remits to a municipality, or has so remitted for any prior year, the identified cost of services or programs as de- scribed in s. 125.01(6), all or any part of the funds so re- mitted to the municipality may be further remitted by the municipality, acting as the agent of its citizens and tax- payers, to the taxpayers of the municipality. History. - s. 1, ch. 80-53. 166.221 Regulatory fees. - A municipality may levy reasonable business, professional, and occupational regulatory fees, commensurate with the cost of the reg- ulatory activity, including consumer protection, on such classes of buisnesses, professions, and occupations, the regulation of which has not been preempted by the state or a county pursuant to a county charter. History. - s. 1, ch. 73-129. 166.222. Building code inspection fees. - The gov- erning body of a municipality may provide a schedule of reasonable inspection fees in order to defer the costs of inspection and enforcement of the provisions of its build- ing code. History. - s. 2, ch. 83-160 166.231 Municipalities; public service tax. - (1)(a) A municipality may levy a tax on the purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), and water service. The tax shall be levied only upon purchases within the mu- nicipality and shall not exceed 10 percent of the pay- ments received by the seller of the taxable item from the purchaser for the purchase of such service. Municipali- ties imposing a tax on the purchase of cable television service as of May 4, 1977, may continue to levy such tax to the extent necessary to meet all obligations to or for the benefit of holders of bonds or certificatets which were issued prior to May 4, 1977. (b) The tax imposed by paragraph (a) shall not be applied against any fuel adjustment charge, and such charge shall separately be stated on each bill. The term "fuel adjustment charge" means all increases in thr cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973. (2) Services competitive with those enumerated in subsection (1) or subsection (9), as defined by ordi- nance, shall be taxed on a comparable base at the same rates. However, fuel oil shall be taxed at a rate not to ex- ceed 4 cents per gallon. However, for municipalities levying less than the maximum rate allowable in subsec- tion (1), the maximum tax on fuel oil shall bear the same 1012 F.S.1989 MUNICIPALITIES Ch. 166 proportion to 4 cents which the tax rate levied under subsection (1) bears to the maximum rate allowable in subsection (1). (3) A municipality may exempt from the tax imposed by this section any amount up to, and including, the first 500 kilowatt hours of electricity purchased per month for residential use. Such exemption shall apply to each sep- arate residential unit, regardless of whether such unit is on a separate meter or a central meter, and shall be passed on to each individual tenant. (4) The purchase of natural has or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or ker- osene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from taxation hereunder. (5) A municipality may exempt from taxation hereun- der the purchase of the taxable items by the United States Government, this state, or any other public body as defined in s. 1.01 and shall exempt purchases by any recognized church in this state for use exclusively for church purposes. (6) The tax authorized hereunder shall be collected by the seller of the taxable item from the purchaser at the time of the payment for such service. The Seller shall remit the taxes collected to the municipality in the man- ner prescribed by ordinance. (7) A municipality shall notify in writing any known seller of items taxable hereunder of any change in the boundaries of the municipality or in the rate of taxation. (8)(a) A municipality may by ordinance exempt not less than 50 percent of the tax imposed under this sec- tion on purchasers of electrical energy who are deter- mined to be eligible for the exemption provided by s. 212.08(15) by the Department of Revenue. The exemp- tion shall be administered as provided in that section. A copy of any ordinance adopted pursuant to this subsec- tion shall be provided to the Department of Revenue not less than 14 days prior to its effective date. (b) In the event an area that is authorized to be an enterprise zone pursuant to s. 290.0055 has not yet been approved pursuant to s. 290.0065, a municipality may enact an ordinance for such exemption; however, the ordinance shall not be effective until such area is ap- proved pursuant to s. 290.0065. (c) This subsection shall expire and be void on De- cember 31, 1994, except that any qualified business which has satisfied the requirements of this subsection prior to December 31, 1994, shall be allowed the full ben- efit of this exemption allowed under this subsection as if this subsection had not expired on December 31, 1994. (9) A municipality may levy a tax on the purchase of telecommunication services as defined in s. 203.012 as follows: (a)1. Only upon purchases within the municipality of local telephone service as defined in s.203.012(3) at a rate not to exceed 10 percent of the monthly recurring customer service charges, excluding public telephone charges collected on site, access charges, and any cus- tomer access line charges paid to a local telephone company; or 2. Only upon purchases within the municipality of telecommunications service which originates and termi- nates in this state at a rate not to exceed 7 percent of the total amount charged for any telecommunications service provided within the municipality or, if the location of the telecommunications service provided cannot be determined, the total amount billed for such telecommu- nications service to a telephone or telephone number, a telecommunications number or device, or a custom- ers' billing address located within the municipality, e- cluding public telephone charges collected on site, charges for any foreign exchange service or any private line service except when such services are used or sold as a substitute for any telephone company switches ser- vice or dedicated facility by which a telephone company provides a communication path, access charges, and any customer access line charges paid to a local tele- phone company. However, telecommunications service as defined in s. 203.012(5)(b) shall be taxed only on the monthly recurring customer service charges excluding variable usage charges. (b) For the purpose of compensating the seller, the seller shall be allowed 1 percent of the amount of the tax collected and due to the municipality in the form of a de- duction from the amount collected for remittance. The deduction shall be allowed as compensation for the keeping of records and for the collection of, and the re- mitting of, the tax. (c) A municipality shall elect by ordinance the tax specified in subparagraph (a)1. or subparagraph (a)2., and any such election shall not be changed until after the expiration of at least 1 months after the effective date of the ordinance levying the tax specified in such subparagraph. A municipality shall notify the companies responsible for collecting such tax at least 120 days pri- or to such change of election. (d) A municipality electing by ordinance the tax specified in subparagraph (a)2. shall provide to a tele- communications service provided who is responsible for collecting the tax, upon its request, a printed alphabeti- cal listing of all street names including block numbers and street numbers for streets which cross or form mu- nicipal boundaries within the municipality for use by the provider of the telecommunications service in calculat- ing the proper amount of tax payable to the municipality. The municipality shall be responsible for updating this listing as changes occur and for providing this informa- tion to the telecommunications service provider. The provider, in turn, shall be responsible for charging the tax only to service and billing addresses contained in this listing. The municipality shall be entitled to collect a fee not to exceed the actual cost of providing the infor- mation to the telecommunications service provided re- questing it. (e) A municipality may audit the records of any pro- vider of telecommunications service taxable by such municipality; each such provider shall provide to the mu- nicipality, upon 60 days' notice, access to all applicable records for such telecommunications service. In an au- dit, the telecommunications service provider shall be lia- ble only for its taxable accounts collected correspond- ing to the information provided to it by the municipality. However, notwithstanding the provisions of s. 119.14, 1013 Ch. 166 MUNICIPALITIES F.S. 1989 any information received by the municipality or its agent in connection with such audit is confidential and is not subject to the provisions of s. 119.07(1). This exemption is subject to the Open Government Sunset Review Act in accordance with s. 119.14. Purchases of local telephone service or other telecom- munications service for use in the conduct of a telecom- munications service for hire or otherwise for resale are exempt from the tax imposed by this subsection. History. - s. 1, ch 73-129; ss. 1, 2, ch. 74-109; s. 1, ch 77-174; s. 1, ch 77-251; s. 4, ch. 78-299; s. 1, ch. 78-400; s. 1, ch 82-230; s. 1, ch. 82-399; s. 24, ch. 84-356; s. 1, ch. 85-174; s.1, ch. 86-155; s. 1, ch. 88-35; s. 1, ch. 88-140. 166.232 Municipalities; public service tax; physical unit base option.- (1) At the discretion and option of the local tax au- thority, the tax authorized under s. 166.231 may be lev- ied on a physical unit basis. The tax on the purchase of electricity may be based upon the number of kilowatt hours purchased; the tax on the purchase of metered or bottled gas (natural liquefied petroleum gas manufac- tured) may br based on the number of cublic feet pur- chased; the tax on the purchase of fuel oil and kerosene may be based on the number of gallons purchased; and the tax on the purchase of water service may be based on the number of gallons purchased. (2) In the event that a municipality chooses the op- tion provided in this section to tax on a physical unit ba- sis, the municipality may choose not to levy and collect the tax authorized under s. 166.231 on any amount up to, and including, the first 500 kilowatt hours of electrici- ty per month purchased for residential use. Such ex- emption shall apply to each separate residential unit, re- gardless of whether such unit is on a separate or a cen- tral meter, and shall be passed on to each individual ten- ant. (3) In exercising its option pursuant to this section, each municipality levying a tax pursuant to this section shall implement a new tax rate structure and tax base in accordance with this act. The new tax rates shall ap- ply to prior purchases of service if the purchases were filled during the month of implementation and thereaf- ter. The shift in the tax rate and tax base for electricity, metered or bottled has, fuel oil, kerosens, and water shall be accomplished in the following manner: (a) Each municipality levying the tax shall, prior to converting to unit-based rates, compute the amount of tax it received from each source for the most recent 12 months for which such data is available. (b) The amount determined under paragraph (a) shall be divided by the number of units purchased and taxed for the same period of time used in paragraph (a). (c) One hundred five percent of the resulting figure rounded to not more than four decimal places shall be the maximum amount per unit which the municipality may levy upon converting to unit-based rates. However, during the year of converstion to a physical unit tax, the municipality may adjust its rates to ensure that revenues derived from the tax shall equal 105 percent of the reve- nes derived in the immediately preceding year. In those years subsequent to the year of conversion to a physical unit tax, the municipality may amend its tax rate by ordi- nance. History. - s. 5, ch. 58-209; s. 2, ch. 82-230; s. 46, ch. 83-217. 166.241 Fiscal years, financial reports, appropria- tions, and audits. - (a) Each municipality shall report its finances annu- ally as provided by general law. (2) Each municipality shall make provision for estab- lishing a fiscal year bieginning October 1 of each year and ending September 30 of the following year. (3) The governing body of each municipality shall make appropriations for each fiscal year which, in any one year, shall not exceed the amount to be received from taxation or other revenue sources. It is unlawful for any officer of a municipal government to draw money from the treasury except in purchance of appropriation made by law. History. - s. 1, ch. 73-129; s. 4, ch. 83-106. 1 166.251 Service fee for a dishonored check. - The governing body of a municipality may adopt a service fee of 15% of 5 percent of the face amount of the check, draft, or order, whichever is greater, for the collection of a dishonored check, draft, or other order for the pay- ment of money to a municipal official or agency. The ser- vice fee shall be in addition to all other penalties im- posed by law. Proceeds from this fee, if imposed, shall be retained by the collector of the fee. History. - s. 2, ch, 75-56; s. 31, ch. 79-164; s. 2, ch. 86-51; s. 4, ch. 89-303; 1Note, - As amended by s. 4, ch. 89-303. Section 7, ch. 89-303, provides that "[u]nless specifically stated otherwise, this act shall take effect July 1, 1989, or upon becoming a law, whichever occurs later, and shall apply to worthless or dishonored checks issued after the effective date." 166.261 Municipalities; investments. - (1) Unless otherwise authorized by law or by ordi- nance, the governing body of each municipality shall, by resolution to be adopted from time to time, invest and reinvest ant surplus public funds in its control or posses- sion in: (a) The Local Government Surplus Funds Trust Fund; (b) Negotiable direct oblications of, or obligations the principal and interest of which are unconditionally guaranteed by, the United States Government at the then prevailing market price for such securities; (c) Interest-bearing time deposits or saving ac- counts in banks organized under the laws of this state in national banks organized under the laws of the United States and doing businesses and situated in this state; savings and loan associations which are under state su- pervision, or in federal savings and loan associations lo- cated in this state and organized under federal law and federal supervision, provided that any such deposits are secured by collateral as may be prescribed by law; (d) Obligations of the federal farm credit banks; the Federal Home Loan Mortgate Corporation, including Federal Home Loan Mortgate Corporation participation certificates; or the Federal Home Loan Bank or its dis- trict banks or obligations guaranteed by the Govern- ment National Mortgage Association. (e) Obligations of the Federal National Mortgage As- sociation, including Federal National Mortage Associa- tion participation certificates and mortage pass- through certificates guaranteed by the Federal National Mortgage Association; or (f) Securities of, or other interests in, any open-end or closed-end management type iinvestment company 1014 FILE COPY City of Cape Canaveral 105 POLK AVENUE • P.O. BOX 326 CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 CITY OF CAPE CANAVERAL November 12, 1986 Petrolane P.O. Drawer 1410 1600 E. Hill Street Long Beach, CA 90801 Attn: Michael F. Duffy Tax Manager Re: Your Letter Dated October 30, 1986 Section 541 . 09 of the City of Cape Canaveral Code of Ordinances regarding Utility Tax specifies that the tax must be paid monthly. Therefore, we cannot honor your request to pay the tax on an annual basis. If we can be of further assistance, do not hesitate to call . Sincerely, [signature] Janet S. Leeser City Clerk JSL:eag ORDINANCE NO. 19-71 AN ORDINANCE AMENDING ORDINANCE NO. 14-63, AS AMENDED, ORDINANCE NO. 64-10 AND ORDINANCE NO. 10-68 OF THE CITY OF CAPE CANAVERAL, FLORIDA, AND RE-ENACTING 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 FOR THE PAYMENT AND THE COLLEC- TION OF SUCH TAXES; PROVIDING FOR THE APPROPRIATION OF THE REVENUES TO RE DERIVED FROM SAIL) TAXES: PROVIDING A PENALTY FOR THE FAILURE TO PAY OR TO COLLECT SUCH TAXES, AND/OR FOR THE VIOLA- TION OF SAIL) ORDINANCE: AND FOR OTHER PURPOSES. WHEREAS, pursuant to Ordinance No. 14-63, as amended, adopted January 15, 1963, and Ordinance No. 64-10, adopted April 28, 1964 , and Ordinance No. 10-68, adopted October 15, 1968, 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; and WHEREAS, the City of Cape Canaveral, Florida has authority pursuant to the provisions of Chapter 167. 431 of the Florida Statutes, 1969, to levy a utility service tax; NOW, THEREFORE, be it ordained by the City Council of the City of Cape Canaveral, Brevard County, Florida, as follows: SECTION 1: Section 2 of Ordinance No. 64-10 adopted on April 28, 1964, by the City of Cape Canaveral, Florida is hereby amended to read as follows: "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, hereinafter called utilities service) PAGE 1 OF 2 a tax based upon the charge made by the seller to the purchaser for such utilities service at the rate of 107 of the total charge." SECTION 2: That the Council of City of Cape Canaveral, Florida, hereby re-adopts and re-enacts each and every section of Ordinance No. 14-63, as amended, and Ordinance No. 64-10 and Ordinance No. 10-68, and by reference herewith makes them part hereof except where in conflict herewith. SECTION 3: That the tax herein levied shall be effective upon each and every purchase in the City of Cape Canaveral, Florida, of such utilities as provided herein from and after the first day of January 1972. SECTION 4: All Ordinances and parts of Ordinances in conflict herewith be and the same are hereby repealed. ADOPTED by the City Council of the City of Cape Canaveral, Florida, on the 7th day of December 1971. [signature] Mayor ATTEST: [signature & seal] City Clerk Approved as to form: [signature] City Attorney First Reading: November 16, 1971 Posted: November 17, 1971 Second & Final Reading: December 7, 1971 PAGE 2 OF 2 112173 AN ORDINANCE REPEALING ORDINANCES NO , 14-63 , 14-A-63 , 46-65 , 36-64-A, 22-65-A, 10-68 , 3-71 , 17-71 , 22-71 AND 10-72; PROVIDING AN EFFECTIVE DATE WHEREAS, Ordinance No 14-63 as amended by 14-A-63 establishinga utility service tax , should have been repealed by Ordinance No . 64-10 , which established a new utility tax scheme , and WHEREAS, Ordinance No . 46-65 establishing council compensa- tion, conflicts with newly enacted Ordinance No . 14-73 , and WHEREAS, Ordinance No . 36-64-A providing the cable tele- vision franchisee the authority to finance installation charges at excessive interest rates has remained non-effective because a written record of acceptance has never been received nor does the franchisee desire the authority, and WHEREAS , Ordinance No . 22-65-A providing rules of procedure for the Zoning and Planning Board is outdated and unobserved , and the Board properly desires to promulgate its own rules of proced- ure , and WHEREAS, Ordinance No . 10-68 , which amends section 2 of Ordinance No . 64-10 , should have been repealed by Ordinance No . 19-71 , which amended said section 2 in its entirety, and WHEREAS , Ordinance No . 3-71 regarding obscene material is identical to Section 847.0011, Florida Statutes , which this body has already adopted by Ordinance No . 1-62 , and WHEREAS , Ordinance No . 22-71 , which amends section 3 (c) of the Sign Ordinance of 30 March 1965 , should have been re- pealed by Ordinance No . 18-72 , which amended said section 3 in its entirety, and WHEREAS , Ordinance No . 17-71 , as amended by 10-72 , imposing building permit fees , should have been repealed ex- plicitly by Ordinance No . 15-73 , which established a new sched- ule of building permit fees , NOW, THEREFORE , BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL , FLORIDA, AS FOLLOWS: SECTION 1 . Ordinances No . 14-63 , 14-A-63 , 46-65 , 36-64-A, 22-65-A , 10-68 , 3-71 , 22-71 and 10-72 hereby stand REPEALED. SECTION 2 . This ordinance shall become effective immediate- ly upon adoption. Page 1 of 2 Ord . # 22-73 ADOPTED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL , FLORIDA, THIS 3rd DAY OF JULY, 1973 . [signature] MAYOR [signature] CITY CLERK [signature] SPONSORING COUNCILMAN [signature] CITY ATTORNEY First Reading: June 19, 1973 Posted: June 21, 1973 Second Reading: July 3, 1973 NAME YES NO ABS MACLAY YES RHAME YES RUTOWSKI YES SALVAGGIO YES THURM YES Page 2 of 2 Ord. #22-73 64-10 Am. 19-71 [signature] OK in Code Book. Ch 541 Code Chapter History 541 CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Suburban Propane 2019 N. U.S. HIghway 1 Titusville, FL 32780 Gentlemen: Enclosed is a certified copy of Ordinance #18-82 , which was adopted by our City Council on Second Reading on September 21, 1982 . This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982 . Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL C & A Propane 8817 N. Atlantic Avenue Cape Canaveral, FL 32920 Gentlemen: Enclosed in a certified copy of Ordinance #18-82 which was adopted by our City Council on Second Reading on September 21, 1982. This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982 . Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Dri-Gas Company P.O. Box 760 Cocoa, FL 32922 Gentlemen: Enclosed is a certified copy of Ordinance #18-82 which was adopted by our City Council on Second Reading on September 21, 1982. This Ordinance reduces the Utility Tax to 8 . 53% and is effective October 1, 1982 . Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Florida Power & Light Company P.O. Box 1090 Cocoa, FL 32922 ATTN: Jack Canterberry Dear Mr. Canterberry: Enclosed is a certified copy of Ordinance #18-82, which was adopted by our City Council on Second Reading on September 21, 1982. This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982. Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Thrifty Tru-Gas 1046 1/2 Dixon Boulevard Cocoa, FL 32922 Gentlemen: Enclosed is a certified copy of Ordinance #18-82, which was adopted by our City Council on Second Reading on September 21, 1982 . This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982 . Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Pyrofax Gas Corporation 4245 S. Hopkins Avenue Titusville, FL 32780 Gentlemen: Enclosed is a certified copy of Ordinance #18-82, which was adopted by our City Council on Second Reading on September 21, 1982 . This Ordinance reduces the Utility Tax to 8 . 53% and is effective October 1, 1982. Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL City Gas Company of Florida P.O. Box 760 Cocoa, FL 32922 Gentlemen: Enclosed is a certified copy of Ordinance #18-82, which was adopted by our City Council on Second Reading on September 21, 1982 . This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982. Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl CITY OF CAPE CANAVERAL 105 POLK AVENUE • CAPE CANAVERAL, FLORIDA 32920 TELEPHONE 305 783-1100 September 22, 1982 CITY OF CAPE CANAVERAL Southern Bell Telephone & Telegraph Co. P.O. Box 1270 Cocoa, FL 32922 ATTN: Patrick Blummer Dear Mr. Blummer: Enclosed is a certified copy of Ordinance #18-82, which was adopted by our City Council on Second Reading on September 21, 1982 . This Ordinance reduces the Utility Tax to 8. 53% and is effective October 1, 1982. Sincerely, [signature] Patricia J. Beaulieu City Clerk PJB/jl Ch 541 Ck to see if in the Code Yes amended to it Utility Lot Amend 19-71 Copy Attached ORDINANCE NUMBER 64-10 AN ORDINANCE AMENDING AND RE-ENACTING 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 TEE VIOLA- TION OF SAID ORDINANCE: AND 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 10% of the first $20,00, 5% of the next $80.00, and 2% of the balance of the said charge. PAGE 1 OF 9 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 therefore 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 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 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. -2- PAGE 2 OF 9 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 a 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 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 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 individuel business telephone in the same locality. SECTION 8. That the purchase of utilities service by the United States, The State of Florida, the County of Brevard, the City of Cape Canaveral, The Board of Public Instruction of Brevard County, and any other governmental subdivisions of any of said governing bodies shall be exempted from the taxes levied under this ordinance. -3- PAGE 3 OF 9 SECTION 9. That 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 he 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. SECTION 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 -4- PAGE4 OF 9 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 tares 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 Iif 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, for refuse to pay to the seller the seller's charge for the sale Ito the purchaser of such utilities service and in addition thereto Ithe 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 lor furnishing to any such purchaser of any such utilities service -5- PAGE 5 OF 9 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 assure 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 purchhaser, 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 Dollars ($250.00) or by being -6- PAGE 6 OF 9 imprisoned for a 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. 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. -7- PAGE 7 OF 9 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 NO 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. [signature] Mayor Attest: [signature] City Clerk APPROVED AS TO FORM: [signature] City Attorney PAGE 8 OF 9 STATE OF FLORIDA ) ) CITY OF CAPE CANAVERAL COUNTY OF BREVARD ) I, [signature], 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, 1 have hereunto set ter hand and seal of said City of Cape Canaveral, this the 29th day of April , 1964. [signature] City Clerk PAGE 9 OF 9 CHAP 541 AMENDED ORD 19-71 Sec. 541.01 AUTHORITY. That the City of Cape Canaveral is authorized by the provisions of Section 167.431, Fla. Stat. to levy the utilities service tax provided by this Chapter. [Ord. No. 64-10, §1, 28 APR. 1964] SEE LAST PAGE FOR SEC. 541.02 Sec. 541.03 PAYMENT OF TAX. That the tax imposed in §541.02 above, 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 therefore to the seller thereof, but not less often than monthly. [Ord. No. 64-10, §3, 28 APR 1964] Sec. 541.04 COMPUTATION OF TAX. 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 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 utilities service. [Ord. No. 64-10, §4, 28 APR. 1964] Sec. 541.05 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. [Ord. No. 64-10, §5, 28 APR. 1964] -2- 32 Sec. 541.06. EFFECTIVE DATE OF TAX. 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 a 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 digaerent 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. (Ord.) Sec. 541.07 COMPUTING TAX ON COUNTY TELEPHONES. 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.(Ord.) Sec. 541.08 TAX EXEMPTIONS. That the purchase of utilities service by the United States, The State of Florida, the County of Brevard, the City of Cape Canaveral, The Board of Public Instruction of Brevard County, and any other governmental subdivisions of any of said governing bodies shall be exempted from the taxes levied under this Chapter.(Ord.) -3- 33 104 SECTION 9. COLLECTION OF TAXES. That it shall be the duty of evezy 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.(Ord.) SECTION 10. RECORDS. 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 he 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.(Ord.) SECTION 11. BOTTLED WATER EXEMPT. That the tax hereby levied shall not apply to purchases of bottled water.(Ord.) SECTION 12. Purchase of Utilities Service Without Collecting Tax. 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 selll.er shall elect to assume and pay such tax without collecting the same from the purchase. Any seller who shall fail to collect -4- 14 105 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 sale each month to the City in the same manner as if such seller had actually collected said tax from the purchaser.(Ord.) SECTION 13. FAILURE TO PAY RATE COLLECTED; PENALTY, 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.(Ord.) SECTION 14. DISCONTINUANCE OF UTILITIES SERVICE. 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 -5- until the tax and the seller's charge shall have been paid in full.(Ord.) SECTION 15. SALE OF UTILITIES SERVICE WITHOUT [illegible] OF TAX. 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.(Ord.) SECTION 16. PAYMENT OF UTILITIES SERVICE [illegible] PAYMENT OF TAX. 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.(Ord.) SECTION 17. FAILURE TO PAY TAX IMPOSED; PENALTY. 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.(Ord.) SECTION 18. PENALTY. 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 Dollars ($250.00) or by being (Ord.) -6- 36 107 imprisoned for a 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. 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. 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. 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. -7- 37 108 [the entire page is scribbled out] Sec. 541.02 UTILITIES SERVICE TAX ESTABLISHED. 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, hereinafter called utilities service) PAGE 1 OF 2 a tax based upon the charge made by the seller to the purchaser for such utilities service at the rate of 10% of the total charge.[Ord. No 64-10, §2, AS AMENDED BY 19-71, 7 DEC. 1971] PAGE 2 OF 2