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Home My WebLink AboutCity of Tamarac Ordinance O-1991-030Temp. Ord. # CITY OF TAMARAC, FLORIDA ORDINANCE NO. 0-91- 30 AN ORDINANCE OF THE CITY OF TAMARAC, FLORIDA, AMENDING CHAPTER 6, "FINANCE AND TAXATION" BY CREATING A NEW ARTICLE VI, "PUBLIC SERVICE TAX%. SECTION 6--157 - 6--159 PROVIDING FOR THE LEVYING OF A TEN PERCENT PUBLIC SERVICE TAX ON EACH AND EVERY PURCHASE OF METERED OR BOTTLED GAS (NATURAL LIQUIFIED PETROLEUM GAS OR MANUFACTURED) WITHIN THE CITY LIMITS, PROVIDING FOR THE DUTIES OF THE SELLER WITH RESPECT TO COLLECTION AND PAYMENT; PROVIDING FOR AN ANNUAL FEE; PROVIDING FOR VIOLATION OF THIS ORDINANCE, PROVIDING FOR CODIFICATION; PROVIDING FOR REPEALER, PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Chapter 166.231 Florida Statutes authorizes municipalities to impose a public service tax on purchase of electricity, metered or bottled gas (natural liquified petroleum gas or manufactured), telegraph and telecommuni- cation services; and -WHEREAS, the City Council of the City of Tamarac has determined it to be in the public interest to impose a public service tax on each and every purchase of metered or bottled gas (natural liquified petroleum gas or manufactured); WHEREAS, pursuant to Chapter 166 Florida Statutes, a public hearing has been held on this matter. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF TAMARAC, FLORIDA: SECTION 1 : That the Code of Ordinances of the City of Tamarac is hereby amended by creating a new Article VI "Public Service Tax" Sections 157-159 imposing, a tax on the sale of petered or bottled gas in the City of Tamarac to read as follows: s I Section 6-157 Rate and amount of tax on purchase of metered or bottled gas. There is hereby levied and imposed by the City of Tamarac within the corporate limits of Tamarac on each and every sale within the City of metered or bottled gas (natural liquified petroleum gas or manufactured) a strai ht percentage tax in the amount of ten percent (10%) of the payments received by the seller of such gas service from the purchaser for the purchase of such gasservice. Competitive services to those above enumerated shall be taxed on a comparable base and at the same rate pursuant to Section 166.231(2), Florida Statutes. Section 6-158 Collection of Tax; Reporting Require- ments; Annual Fee. It shall be the duty -of eveEy seller of metered or bottled gas (natural, liquified petroleum gas or manufactured) to collect from the purchaser for the use of the City the tax imposed or levied hereunder and to report and pay over to the City all such taxes imposed, levied and collected as follows: A) Each gas company subject to the provisions of this article shall register with the City Finance Department and shall provide such information as the Finance Department shall require at the time of registration. Registration information shall include the following: A Name, address and phone number of principal_,_ owner, or other party responsible for the dam I -to-day-operation of the gas com an t 4 B. Registered agent (if a corporation); S C. Business address; and • D. Business phone number. B) Each gas com2any subject to the provisions of this article shall pay an annual fee of $100.00 to offset the costs 1 of -registration and reviewing all reports required. C) Each gas company subject to the 2rovisions of this article shall on or before the twentieth day of each and every month, report to the Cit and pay to the City such tax as may due on all sales of service within the corporate limits of theCit made during the preceding month and billed or collected by the com an . The report shall show the gross sales within the corporate limits, the gross taxable sales within the co orate limits and the amount of the tax upon such gross taxable sales. D) The--coM2any shall file such report with the Finance Director and -pay the tax required to be collected by the company for use and benefit of the City. If such report and taxes are not paid over to the City within ten (10) days following the due date thereof, the same shall bear interest payable by the coM2any at the rate of one (1) per cent per month for each month or fraction thereof that such payMents are delinquent. E) Each company subject to the provisions of this article shall make available to the Cit its financial records of all sales within the City fora period to be determined_by the City, not to exceed. three (3) prior years__ said, records_ to be delivered to the City Finance Director within ten (10) da s ._....__W._i tonotice--- y, � o _ written b the City -of - t of„intentto the records. Section 6-159 Penalty . It shall be unlawful for any puchaser of gas services to refuse to --pay the tax on any such taxable 2urchases, and it shall be unlawful for any company -to fail or refuse to collect such tax and pay the same as herein provided. Any such violation shall be subject to a fine of up to $500.00 or imprisonment of up to 30 days or both. Each day such failure or refusal continues shall be deemed a sevarate violation and shall be Runishable as such. SECTION 2 : Specific authority is hereby granted to codify this Ordinance. SECTION 3 : All ordinances or parts of Ordinance in conflict herewith are hereby repealed to the extent of such conflict. SECTION 4 : If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this ordinance that can be given affect with- out the invalid provision or application, and to this end the provisions of this Ordinance are declared to be severable. SECTION 5 This Ordinance shall become effective immediately upon adoption and passage. PASSED FIRST READING this _�* ay of , 1991. _. PASSED SECOND READING this v��IIZ,F day of L. ze _Y , 1991. t NORMAN ABRAMOWITZ MAYOR ATTEST: C7--� CAROL A. EVANS RECORD OF COUNCIL VOTE CITY CLERK L MAYOR ABRAMOW(TZ 4 DISTRICT 1: CIM KATZ I HEREBY CERTIFY that I have DISTRICT 2: C'+ 1 r' M �NN apptLAN ZF,\RUF CE as to DISTRICT S:. 0 1 GLASSER DISTRICT 4: u' 1 Nor CITY ATTORNEY Ordinance.Gas CITY OF TAMARAC 7625 NW 88th AVENUE TAMARAC, FL 33321-2401 PUBLIC SERVICE TAX REGISTRATION NAME OF COMPANY FEDERAL TAX IDENTIFICATION NUMBER ADDRESS STREET CITY STATE ZIP CODE PHONE NUMBER AREA CODE OWNER REGISTERED AGENT (IF CORPORATION) BUSINESS ADDRESS STREET CITY STATE ZIP CODE BUSINESS PHONE NUMBER AREA CODE NAME OF OFFICIAL/TITLE SIGNATURE DATE PSTaxform (Rev 2/96)