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HomeMy WebLinkAboutCity of Tamarac Ordinance O-2015-010Temp. Ordinance # 2323 June 24, 2015 Page 1 of 1 ORDINANCE NO. 2015- AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA, AMENDING ARTICLE VI "PUBLIC SERVICE TAX" OF CHAPTER 6, "FINANCE AND TAXATION 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 WATER SERVICE 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, and water service (the "Public Service Tax"),- and WHEREAS, Section 166.233, F.S., 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 electricity; 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 water service, to be effective January 1, 2016; and Temp. Ordinance # 2323 June 24, 2015 Page 2 of 2 WHEREAS, the City Commission deems the implementation of the Public Service Tax on Water Service 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 Section 6-157 is hereby amended, to read as follows: Sec. 6-157. Rate and amount of tax on purchase of metered or bottled gas,_,and electricity, and water service. 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 liquified -liquefied petroleum gas or manufactured), and -electricity, and water service a straight percentage tax in the amount of ten (10) percent of the payments received by the seller of such gas, and�er-electric service, and water service from the purchaser for the purchase of such metered or bottled gas (natural liquefied petroleum gas or manufactured)gasL-and/�F Page 2 of 2 CODING: Words in s4 ke though type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 3 of 3 electric service, and water 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. Section 3. That Section 6-158 is hereby amended, to read as follows: Sec. 6-158. Collection of tax; reporting requirements; annual fee. (1) 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: (4}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-i. Name, address and phone number of principal, owner, or other party responsible for the day-to-day operation of the gas company; h-ii Registered agent (if a corporation); Eiii. Business address; and d.iv. Business phone number. Page 3 of 3 CODING: Words in strike gh type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 4 of 4 (4b. 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. 043 g. 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 percent per month for each month or fraction thereof that such payments are delinquent. (4)(2) 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 collecting the selling price charged for each transaction, and to report and Page 4 of 4 CODING: Words in sr*�t,�ug# type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 5 of 5 pay over on or before the 10th day of each 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. (3) It shall be the duty of every seller of water service to collect from the purchaser for the use of the city the tax levied by this article at the time of collecting the selling price charged for each transaction and to report and Pay over on or before the 10th day of each calendar month unto the Director of Financial Services all such taxes levied and collected during the preceding calendar month a. Exemptions from the Water Service Utility Tax: i. Purchases by the United States Government this state and all counties, school districts and municipalities of the state and by public bodies exempted by law or court order, ii. Purchases by any recognized church in this state for use exclusively for church purposes Page 5 of 5 CODING: Words in type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 6 of 6 EC}L41 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 determined by the city, not to exceed three (3) prior years, said records to be delivered to the city's director of financial services within ten (10) days of written notice by the city of intent to review the records. Section 4. That Section 6-159 is hereby amended, to read as follows - Sec. 6-159. Penalty. It shall be unlawful for any purchaser of ga-,metered or bottled qas ("natural liquefied petroleum gas or manufactured)aodler, electric services and water 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. Section5. 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 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. Page 6 of 6 CODING: Words in strike thFeugh type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 7 of 8 Section6. 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. Section7. 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& 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. Section9. This Ordinance shall become effective on January 1, 2016, as provided by Florida law. Page 7 of 8 CODING: Words in stFikethFeu# type are deletions from existing law; Words in underlined type are additions. Temp. Ordinance # 2323 June 24, 2015 Page 8 of 8 PASSED, FIRST READING this / day of 2015. PASSED, SECOND READING this day of 2015. BY: A T: YOR HARRY D ESSLER RECORD OF COMMISSION VOTE: 1 ST Reading PATRICIA TEUF CMC CITY CLERK MAYOR DRESSLER DIST 1: V/M BUSHNELL DIST 2: COMM. GOMEZ DIST 3: COMM. GLASSER DIST 4: COMM. PLACKO1— I HEREBY CERTIFY that I have approved this ORDINANCE as to form: RECORD OF COMMISSION VOTE: 2ND Reading T MAYOR DRESSLER �1�.! �L%' - DIST 1: V/M BUSHNELL r SAMUEL- . OREN DIST 2: COMM. GOMEZ CITY ATTORNEY DIST 3: COMM. GLASSER DIST 4: COMM. PLACKO Page 8 of 8 CODING: Words in stroke through type are deletions from existing law, - Words in underlined type are additions.