HomeMy WebLinkAboutCity of Tamarac Ordinance O-2015-010Temp. Ordinance # 2323
June 24, 2015
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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
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June 24, 2015
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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
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June 24, 2015
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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.
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June 24, 2015
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(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
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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
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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.
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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.
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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
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