HomeMy WebLinkAboutOrdinance No. 16-2012ORDINANCE NO. 16-2012
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CAPE CANAVERAL, BREVARD COUNTY, FLORIDA,
AMENDING SECTION 70-29 OF THE CAPE CANAVERAL
CODE OF ORDINANCES RELATED TO THE PUBLIC
SERVICE TAX; LEVYING THE PUBLIC SERVICE TAX
AUTHORIZED BY SECTION 166.231, FLORIDA STATUTES,
ON THE PURCHASE OF WATER SERVICE IN THE CITY
OF CAPE CANAVERAL AT A RATE OF TEN PERCENT
(10%) OF THE COST OF WATER SERVICE; PROVIDING
FOR NOTIFICATION TO THE FLORIDA DEPARTMENT OF
REVENUE; PROVIDING FOR NOTIFICATION TO THE
CITY OF COCOA; PROVIDING FOR THE REPEAL OF
PRIOR INCONSISTENT ORDINANCES AND
RESOLUTIONS; INCORPORATION INTO THE CODE;
SEVERABILITY; AND AN EFFECTIVE DATE.
WHEREAS, the City is granted the authority, under Section 2(b), Article VIII, of the State
Constitution, to exercise any power for municipal purposes, except when expressly prohibited by
law; and
WHEREAS, section 166.231, Florida Statutes, expressly authorizes the City to levy a tax
on the purchase of certain enumerated utility services within the boundaries of the City; and
WHEREAS, section 70-29 of the Cape Canaveral Code of Ordinances ("City Code")
provides for the levy of such a tax on electric, phone and gas utility charges based upon the charge
made by the seller to the purchaser for such utility at the rate of ten percent (10%) of the payments
received by the seller of the taxable item from the purchaser for the purchase of such service; and
WHEREAS, the City Council desires to amend section 70-29 of the City Code to expressly
authorize that a public service tax may also be levied on water utility charges, consistent with the
enabling legislation set forth in section 166.231, Florida Statutes; and
WHEREAS, such an amendment to section 70-29 is consistent with the definition of
"utilities service" set forth in section 70-26 of the City Code, which already expressly includes water
service as a utilities service; and
WHEREAS, the City Council desires to levy the public service tax on water services
purchased in the City of Cape Canaveral at a rate of ten percent (10%) of the cost of the water
service; and
WHEREAS, the City Council of the City of Cape Canaveral, Florida, hereby finds this
Ordinance to be in the best interests of the public health, safety, and welfare of the citizens of Cape
City of Cape Canaveral
Ordinance No. 16-2012
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Canaveral.
BE IT ORDAINED by the City Council of the City of Cape Canaveral, Brevard
County, Florida, as follows:
Section 1. Recitals. The foregoing recitals are hereby fully incorporated herein by this
reference as legislative findings and the intent and purpose of the City Council of the City of Cape
Canaveral.
Section 2. Code Amendment. Chapter 70, Taxation, of the Code of Ordinances, City
of Cape Canaveral, Florida, is hereby amended as follows (underlined type indicates additions and
strikeout type indicates deletions, while asterisks (* * *) indicate a deletion from this Ordinance of
text existing in Chapter 70. It is intended that the text in Chapter 70 denoted by the asterisks and set
forth in this Ordinance shall remain unchanged from the language existing prior to adoption of this
Ordinance):
CHAPTER 70. TAXATION
ARTICLE II. PUBLIC SERVICE TAX
Sec. 70-29. Levied.
(a) There is imposed and levied by the city on each and every purchase in the city of
water, electric, phone and gas utilities service (except fuel oil) a tax which is based upon the
charge made by the seller to the purchaser for such utilities service at the rate of ten percent
of the payments received by the seller of the taxable item from the purchaser for the purchase
of such service. This utility service tax shall be applied uniformly to the taxable items listed
above upon which the tax is levied by the city.
Section 3. Levy of Public Service Tax on Water Services. The City Council of the
City of Cape Canaveral hereby levies the public service tax authorized by section 166.23 1 (1 )(a),
Florida Statutes, and section 79-29(a), Cape Canaveral Code of Ordinances, on the purchase of water
services in Cape Canaveral. Said purchases shall be taxed at a rate of ten percent (10%) of the cost
of the water service. Pursuant to the Water Franchise Interlocal Agreement between the City of
Cocoa and the City of Cape Canaveral dated May 10, 1994, the City of Cocoa shall remit said tax
to the City of Cape Canaveral on a monthly basis at no cost to the City of Cape Canaveral. Such levy
shall become effective on July 1, 2013 and shall be applied to any water utility bill dated on or after
such date.
City of Cape Canaveral
Ordinance No. 16-2012
Page 2 of 4
Section 4. Notification to the Department of Revenue. Upon the effective date of this
Ordinance, but no later than 120 days prior to the effective date of the levy set forth in Section 3
herein, the City Manager, or his designee, is hereby directed to notify the Florida Department of
Revenue ("DOR") of the City's levy of the public service tax on water services. Such notification
shall be furnished on a form prescribed by DOR and shall specify the service being taxed, the rate
of the tax, the effective date of the levy, and the name, mailing address, and telephone number of the
person designated by the City to respond to inquires concerning the tax.
Section 5. Notification to the City of Cocoa. Upon the effective date of this Ordinance,
but no later than 60 days prior to the effective date of the levy set forth in Section 3 herein, the City
Manager, or his designee, is hereby directed to notify the City of Cocoa, the current seller of the
service subject to the tax, of the City's levy of the public service tax on water services. Such
notification shall include the effective date of the levy and shall include any other information
required by the City of Cocoa necessary to implement the tax consistent with the requirements of
section 166.233(3), Florida Statutes.
Section 6. Repeal of Prior Inconsistent Ordinances and Resolutions. All prior
inconsistent ordinances and resolutions adopted by the City Council, or parts of prior ordinances and
resolutions in conflict herewith, are hereby repealed to the extent of the conflict.
Section 7. Incorporation Into Code. The code amendment set forth in Section 2 of this
Ordinance shall be incorporated into the Cape Canaveral City Code and any section or paragraph,
number or letter, and any heading may be changed or modified as necessary to effectuate the
foregoing. Grammatical, typographical, and like errors may be corrected and additions, alterations,
and omissions, not affecting the construction or meaning of this Ordinance and the City Code may
be freely made.
Section 8. Severability. If any section, subsection, sentence, clause, phrase, word or
provision of this Ordinance is for any reason held invalid or unconstitutional by any court of
competent jurisdiction, whether for substantive, procedural, or any other reason, such portion shall
be deemed a separate, distinct and independent provision, and such holding shall not affect the
validity of the remaining portions of this Ordinance.
Section 9. Effective Date. This Ordinance shall become effective immediately upon
adoption by the City Council of the City of Cape Canaveral, Florida.
[ADOPTION PAGE FOLLOWS]
City of Cape Canaveral
Ordinance No. 16-2012
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ADOPTED by the City Council of the City of Cape Canaveral, Florida, this' 18thday of
i1erember , 2012.
ATTEST:
AN LA APPE ...,,M0N, City Clerk
First Reading: %%%%\%Z%v�tDvember 20, 2012
Legal Ad published: November 29, 2012
Second Reading: December 19, 2012
Approved as to legal form and sufficiency
for the City of Cape Canaveral only by:
ftim
ANTHONY A. GARGANESE, City Attorney
��uC�,L�
Rocky Randels, Mayor
For Against
John Bond Sacond�
Bob Hoog Motion
Buzz Petsos x
Rocky Randels X
Betty Walsh X
City of Cape Canaveral
Ordinance No. 16-2012
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