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HomeMy WebLinkAboutOrdinance No. 32-1993ORDINANCE NO. 32 -93 AN .ORDINANCE OF THE CITY OF CAPE CANAVERAL, BREVARD COUNTY, FLORIDA, REPEALING AND RE- ENACTING CHAPTER 541 OF THE CITY CODE OF ORDINANCES; AMENDING THE NAME OF CHAPTER 541 FROM "UTILITY TAX" TO "PUBLIC SERVICE TAX "; PROVIDING DEFINITIONS; PROVIDING FOR STATUTORY AUTHORITY AND FINDINGS; INCREASING THE AMOUNT OF THE RATE OF TAX FROM 8.53% TO 10.0 %; PROVIDING APPLICABILITY OF THE TAX, PROVIDING FOR A LEVY OF TAX; DEFINING EXEMPTIONS; REQUIRING PAYMENTS OF THE TAX; PROVIDING FOR COMPUTATION OF THE TAX; PROVIDING FOR DETERMINATION OF PURCHASE OF UTILITIES SERVICES; PROVIDING FOR MONTHLY COMPUTATION OF THE TAX; REQUIRING THE SELLER OF UTILITIES SERVICE TO COLLECT THE TAX; REQUIRING SELLERS TO MAINTAIN RECORDS; MAKING IT UNLAWFUL TO PURCHASE ANY UTILITIES SERVICE WITHOUT COLLECTING THE TAX; PROVIDING PENALTIES FOR FAILURE TO PAY TAXES COLLECTED; PROVIDING FOR DISCONTINUANCE OF UTILITIES SERVICE IN THE EVENT THE TAX IS NOT PAID; MAKING IT UNLAWFUL FOR THE SALE OF UTILITIES SERVICE WITHOUT COLLECTING THE TAX; MAKING IT UNLAWFUL FOR ANY PURCHASER TO PURCHASE UTILITIES WITHOUT PAYING THE TAX; PROVIDING A PENALTY ON THE PURCHASE FOR FAILURE TO PAY TAX; PROVIDING PENALTIES FOR THE SELLER FOR FAILURE TO COMPLY WITH CHAPTER 541; PROVIDING FOR THE APPROPRIATION OF REVENUE; DETERMINING THE TAX TO BE A CONTINUING TAX; PROVIDING FOR REPEAL OF CONFLICTING ORDINANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL, BREVARD COUNTY, FLORIDA, as follows: SECTION 1. Chapter 541, "Utility Tax" of the City of Cape Canaveral Code of Ordinances is hereby repealed and re- enacted as follows: CHAPTER 541 PUBLIC SERVICE TAX Sec. 541.01. Definitions. The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Utilities service means electricity, metered or bottled gas (natural, liquified petroleum or manufactured), water service, fuel oil and telecommunications services as defined in F.S. §203.012. Sec. 541.02. Authority and Findings. (a) The city is authorized by F.S. S166.231 to levy the utilities service tax provided by this chapter. (b) The city finds that fuel oil is a service which is competitive with electricity and metered or bottled gas and should be taxed on a comparable basis therewith. Sec. 541.03. Applicability. This chapter shall apply to all persons selling or purchasing within the limits of the city any utilities service, regardless of the place of residence or place of business of any such seller or purchaser, and the tax shall City of Cape Canaveral, Florida Ordinance No. 32 -93 Page 2 apply to each and every purchase of such utilities service in the city except those specifically exempted in this chapter. Sec. 541.04. Levy. (a) There is imposed and levied by the city on each and every purchase in the city of utilities service (except fuel oil) a tax based upon the charge made by the seller to the purchase for such utilities service at the rate of 10.00 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 all taxable items upon which a tax is levied by the city. (b) Taxable item shall include, with respect to telecommunications services, only the monthly recurring customer service charges, excluding public telephone charges collected on site, access charges, and any customer access line changes paid to a local telephone company. (c) Fuel oil shall be taxed at a rate of 4 cents per gallon. In the event the tax contained in subsection 541.04(a) above is reduced, the tax on fuel oil shall be reduced to bear the same proportion to 4 cents which the tax contained in subsection 541.04(a) bears to 10.00 percent. (d) This public service tax shall not be applied against any fuel adjustment charge as defined in F.S. S166.231(1)(b). Sec. 541.05. Exemptions. The purchase of utilities service by the United States, the state, the county, the city, the school board of the county, any governmental subdivisions of any of such governing bodies and any recognized church in this state for use exclusively for church purposes shall be exempt from the taxes levied under this chapter. The purchase of natural gas or fuel oil by a public or private utility, for resale or for use in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from taxes levied under this chapter. Sec. 541.06. Payment. The tax imposed in section 541.04 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 for the utilities service to the seller of the utilities service, but not less often than monthly. Sec. 541.07. Computation. In all cases where the seller of utilities service shall collect the price of utilities service at monthly periods or periods of less than one month, the tax levied in this chapter may be computed on the aggregate amount of the sales during the period, provided the 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 purchase of the charges for such utilities service. Sec. 541.08. Purchase of utilities service. The purchase of utilities service for each dwelling, separate apartment in an apartment house or duplex house or City of Cape Canaveral, Florida Ordinance No. 32 -93 Page 3 dwelling house divided into separate living apartments, hotel, roominghouse, 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 utilities service tax to be paid for the purchases during each month, regardless of the ownership, management, control or occupancy of such dwelling, apartment, store, office or other place of business, service, manufacturer or residence enumerated in this section, and the monthly purchases of utilities service for each such place of dwelling or business shall be computed separately, even though more than one may be owned, occupied, managed or controlled by the same person or even though two or more shall be serviced by a master meter. The tax to be paid on master meters shall be at a rate of ten percent of the charge for the utilities service. Sec. 541.09. Monthly computation. The tax levied in this chapter shall be effective upon each and every purchase in the city of such utilities service. In all cases where the seller shall collect the price thereof for monthly periods, the monthly periods shall be computed on the basis of the calendar month. However, any seller may elect to compute the tax on the basis of a monthly period other than a calendar month, if such seller shall file with the city treasurer /finance director a written designation of the monthly period to be used by the seller. Upon such designation, the seller may use the monthly period so designated as the basis for the computation of monthly charges. The period may be changed by such seller from time to time by fixing a different monthly period. 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 maximum proportionately to the excess or fraction of a month resulting from such change. Sec. 541.10. Collection. Every seller of utilities service shall collect from the purchaser, for the use of the city, the tax levied in this chapter, at the time of collecting the selling price charged for each transaction, and shall report and pay over, on or before the 15th day following the end of the calendar or elective month, to the city treasurer /finance director all such taxes levied and collected during the preceding month. Sec. 541.11. Records. Every seller of utilities services shall keep complete records showing all purchases in the city of such utilities service, which records shall show the price charged upon each purchase, the date thereof and the date of payment therefor. The records shall be kept open for inspection by the city treasurer /finance director or any other duly authorized agent of the city during all business hours on all business days, and the city treasurer /finance director or any duly authorized agent of the city shall have the right, power and authority to inspect the 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. City of Cape Canaveral, Florida Ordinance No. 32 -93 Page 4 Sec. 541.12. Purchase of utilities service without collection tax. It shall be unlawful for any purchase of utilities service to be made without, at the same time, collecting the tax levied in this chapter in respect to such purchase, unless such seller shall elect to assume and pay such tax without collecting the tax from the purchaser. 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 tax 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 the tax from the purchaser. Sec. 541.13. Failure to pay taxes collected. If any seller shall fail to pay any utilities service taxes collected or assumed by him within ten days after he shall be required to pay the taxes to the city, he shall be liable to and shall pay in addition to the tax a penalty equal to one percent per day for each day the payment shall be in default after the first ten days. If any seller shall be in default for more than ten days, the city treasurer /finance director shall be authorized and empowered and he is directed to certify the fact of such default to the city attorney, and thereupon the city attorney shall be 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. If the tax 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 no seller shall be liable to the city for payment of any tax upon any uncollected bills. Sec. 541.14. 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 imposed in this chapter on account of the purchase for which such charge is made or either, the seller shall be authorized and is required to immediately discontinue the further sale or furnishing to any such purchaser of any such utilities service until the tax and the seller's charge shall have been paid in full. Sec. 541.15. Sale of utilities service without collection 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 without, at the same time, collecting the tax levied in this chapter in respect to the purchase of such utilities service. Sec. 541.16. Payment of utilities service without payment of tax. It shall be unlawful for any purchaser to pay to any seller the price charged by such seller for the purchase of utilities service without, at the same time and in the same transaction, paying to the seller the tax levied in this City of Cape Canaveral, Florida Ordinance No. 32 -93 Page 5 chapter on such purchase, unless the seller has elected to assume and pay such tax. Sec. 541.17. Failure to pay tax. Any purchaser who shall fail to pay the tax imposed in this chapter at the same time and in the same transaction with the payment to the seller of the utilities service purchased shall be liable to the city for a penalty equal to one percent 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 nonpayment of the tax, it shall be unlawful to restore such service until the tax and penalty shall have been paid in full. Sec. 541.18. Penalty. Any seller or officer, agent or employee of any seller or any purchaser or any officer, agent or employee of any purchaser who shall violate sections 541.12, 541.15, 541.16 and 541.17 shall, upon conviction, be punished pursuant to section 801.05. Sec. 541.19. Appropriation of revenue. All revenues received, collected or derived from the taxes levied by this chapter shall be paid by the sellers to the city treasurer /finance director and shall be held and used and considered appropriated for all legal corporate purposes, including the payment of revenue obligations for sanitary sewer purposes. Sec. 541.20. Continuance of tax and appropriation. The tax levied in this chapter shall be a continuing tax, and the appropriation made of the proceeds of such tax shall be a continuing appropriation, so long as all of the revenue obligations mentioned in section 541.19 shall be outstanding or until provision for the full payment thereof shall have been made. SECTION 2. Conflicting Provisions. Any ordinance, or parts of an ordinance, in conflict herewith are repealed. SECTION 3. Severability. If any section, paragraph, phrase, or word of this Ordinance is held to be unconstitutional or invalid, such portion shall not affect the remaining portions hereof and it shall be construed to have been a legislative intent to pass this Ordinance without such unconstitutional or invalid part. SECTION 4. Effective Date. This ordinance shall take effect immediately on January 3 , 1994. City of Cape Canaveral, Florida Ordinance No. 32 -93 Page 6 ADOPTED BY the City of Cape Canaveral, Brevard County, Florida, this 5th day of October , 1993. ATTEST: Faith; &. Miller, CTTI CLERK rcti APPROVED A TO 'PORN: Joh R. KK+14-TTY ATTORNEY first Reading 9/21/93 9/22/93 Advertised: 9/24/93 Second Readif t; 10/5/93 1 Salamone, MAYOR YES RANDEL$