HomeMy WebLinkAboutCity of Tamarac Ordinance O-2010-011Temp. Ordinance # 2202
April 13, 2010
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ORDINANCE NO. 0-2010-
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, AMENDING CHAPTER 6,
"FINANCE AND TAXATION", ARTICLE VI "PUBLIC
SERVICE TAX" OF THE CODE OF ORDINANCES OF THE
CITY OF TAMARAC BY AMENDING SECTIONS 6-157
THROUGH 6-159 TO PROVIDE FOR THE
IMPLEMENTATION OF A PUBLIC SERVICE TAX ON
ELECTRICITY PURSUANT TO SECTION 166.231,
FLORIDA STATUTES; PROVIDING FOR NOTICE TO THE
DEPARTMENT OF REVENUE; PROVIDING FOR
CODIFICATION; PROVIDING FOR CONFICTS;
PROVIDING FOR SEVERABILITY; PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Section 166.231. et.seq. Florida Statutes authorizes a municipality
to levy a tax on the purchase of electricity, metered natural gas, liquefied petroleum gas
either metered or bottled, and manufactured gas either metered or bottled (the "Public
Service Tax"); and
WHEREAS, Section 166.233, Florida Statutes, expressly authorizes a
municipality to establish a Public Service Tax by ordinance; and
WHEREAS, The City of Tamarac levies a Public Service Tax at a rate of 10% on
the sales of metered or bottled gas: and
WHEREAS, the City Commission of the City of Tamarac (hereinafter referred to
as the "City"), pursuant to Section 166.231, et.seq., desires to adopt a Public Service
Tax on electricity, to be effective October 1, 2010; and
E
Temp. Ordinance # 2202
April 15, 2010
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WHEREAS, the City Commission deems the implementation of the Public
Service- Tax on electricity to be in the best interests of the health, safety, and welfare of
the citizens and residents of the City of Tamarac.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, AS FOLLOWS:
Section 1. The foregoing "WHEREAS" clauses are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this
Ordinance upon adoption hereof.
Section 2. That Chapter 6, "Finance and Taxation", Article VI, "Public Service
Tax", of the City of Tamarac Code of Ordinances be, and the same is hereby amended
to read as follows:
ARTICLE VI. PUBLIC SERVICE TAX
Sec. 6-157. Rate and amount of tax on purchase of metered or
bottled gas and electricity.
There is hereby levied and imposed by the city within the corporate limits
of Tamarac on each and every sale within the city of metered or bottled
gas (natural liquefied petroleum gas or manufactured) and electricity a
straight percentage tax in the amount of ten (10) percent of the payments
received by the seller of such gas and/or electric service from the
purchaser for the purchase of such gas and/or electric service.
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.
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Temp. Ordinance # 2202
April 15, 2010
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Sec. 6-158 Collection of tax; reporting requirements; annual fee.
It shall be the duty of every seller of metered or bottled gas (natural,
liquefied 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:
(1) 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 day-to-day operation of the
gas company;
b. Registered agent (if a corporation);
c. Business address; and
d. Business phone number.
(2) Each gas company subject to the provisions of this article shall
pay an annual fee of one hundred dollars ($100.00) to offset the
costs of registration and reviewing all reports required.
(3) Each gas company subject to the provisions of this article
shall, on or before the twentieth day of each and every month,
report to the city and pay to the city such tax as may be due on all
sales of service within the corporate limits of the city made during
the preceding month and billed or collected by the company. The
report shall show the gross sales within the corporate limits, the
gross taxable sales within the corporate limits and the amount of
the tax upon such gross taxable sales.
(4) The company 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 company at the rate of one
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Temp. Ordinance # 2202
April 15, 2010
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percent per month for each month or fraction thereof that such
payments are delinquent.
(5) It shall be the duty of every seller of electricity, to collect from
the purchaser for the use of the city the tax levied by this article, at
the time of collectina the sellina price charaed for each transaction
calendar month to the city, all such taxes levied and collected
during the preceding calendar month. It shall be unlawful for any
seller to collect the price of any sale of electricity, without at the
same time collecting the tax levied by this article in respect to such
sale unless the seller shall elect to assume and pay such tax
without collecting the tax from the purchaser.
(56) Each company subject to the provisions of this article shall
make available to the city its financial records of all sales within the
city for a period to be determindd by the city, not to exceed three
(3) prior years, said records to be delivered to the ewe
d+reeter City's Director of Financial Services within ten (10) days of
written notice by the city of intent to review the records.
Sec.6-159. Penalty.
It shall be unlawful for any purchaser of gas and/or electric services
to refuse to pay the tax on any such taxable purchases, 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 five hundred dollars ($500.00) or
imprisonment_ of up to thirty (30) days or both. Each day such
failure or refusal continues shall be deemed a separate violation
and shall be punishable as such.
Section 3. It is the intention of the City Commission of the City of Tamarac that
the provisions of this Ordinance shall become and be made a part of the Code of
Ordinances of the City of Tamarac, Florida, and that the Sections of this ordinance may be
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renumbered, re -lettered and the word "Ordinance" may be changed to "Section", "Article"
or such other word or phrase in order to accomplish such intention.
Section 4. Upon adoption, the City Clerk shall transmit a copy of this Ordinance
to the State of Florida Department of Revenue as provided by Section 166.233, Florida
Statutes.
Section 5. If any clause, section, or other part or application of this Ordinance
shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such
unconstitutional or invalid part or application shall be considered as eliminated and so not
affecting the remaining portions or applications remaining in full force and effect.
Section 6. All Ordinances or parts of Ordinances, Resolutions or parts of
Resolutions in conflict herewith be and the same are hereby repealed to the extent of such
conflict.
Section 7. This Ordinance shall become effective on October 1, 2010, as
provided by Florida law.
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Temp. Ordinance # 2202
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PASSED, FIRST READING this�v day of �� , 2010.
PASSED, SECOND READING this c; K day of Wall,, , 2010.
BY: Aw�
ATTEST_: MAYOR E H TAL-AI31SCO
w,
RECORD OF COMMISSION VOTE:
MARION SWENSON, M
CITY CLERK U�AYOR TALABISCO
DIST 1: COMM BUSHNELL
DIST 2: COMM. ATKINS-GRAD
DIST 3: COMM. GLASSER
DIST 4: V/M, DRESSLER
I HEREBY CERTIFY that
I have approved this
ORDINANCE as to form:
SAMUEL Sr. GO N
..
CITY ATTORNE . _ .
1ST Reading
RECORD OF COMMISSION VOTE: 2ND Reading
MAYOR TALABISCO
DIST 1: COMM BUSHNELL
DIST 2: COMM. ATKINS-GRAD
DIST 3: COMM. GLASSER
DIST 4: V/M. DRESSLER
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