HomeMy Public PortalAbout2001-10 Amending the Village Code Utility Tax as to Conform to Chapter 2001-140, Laws of FloridaORDINANCE NO. 2001-10
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA AMENDING THE VILLAGE CODE OF
ORDINANCES BY AMENDING ARTICLE III "UTILITY
TAX" OF CHAPTER 25 "TAXATION", AT SECTIONS 25-
50, 25-51, 25-54 AND 25-55 SO AS TO CONFORM TO
CHAPTER 2001-140, LAWS OF FLORIDA; RATIFYING
RESOLUTION NO. 2001-41 WHICH ADOPTED A
COMMUNICATIONS SERVICES TAX RATE;
PROVIDING FOR CODIFICATION; PROVIDING FOR
SEVERABILITY; PROVIDING FOR SAVINGS; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, during the 2001 legislative session, the Florida Legislature passed the
Communications Services Tax Simplification Act CS/CS/SB 1878, Chp. 2001-140, Laws of Florida
("Communications Tax Act"), which was signed into law on May 31, 2001; and
WHEREAS, the Communications Tax Act changed the manner in which municipalities
establish their communications tax rates and collect such taxes; and
WHEREAS, on June 12, 2001, the Village passed Resolution No 2001-41 adopting a
Communications Tax rate under the Communications Tax Act; and
WHEREAS, it is appropriate to revise Chapter 25 "Taxation" of the Village Code.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF KEY BISCAYNE, AS FOLLOWS:'
Section 1. Recitals. The above recitals are true and correct and are incorporated herein
by reference.
' I Additions to code text are indicated by underline, deletions are indicated by st, ikctin uugh.
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Section 2. Code Amended. That Article Ill "Utility Tax" of Chapter 25 "Taxation" of
the Code of the Village of Key Biscayne, is hereby amended by amending Section 25-50
"Definitions." to read as follows:
Sec. 25-50. Definitions.
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Purchase. Every act or transaction whereby possession of, utilizing of, control over
or title to Electricity, Water, Metered Gas, Bottled Gas, Coal, Fuel Oil,
Telecomrntmications-Serviee, and the duty and obligation to pay therefor become vested
in the purchaser within the incorporated area of the Village, but such term shall not
pertain to nor include any such Purchase act or transaction when undertaken or
performed by an agency or instrumentality of the United States Government, the State,
the County or a municipality.
Purchaser. Every person legally liable for the payment of Electricity, Water, Metered
Gas, Bottled Gas, Coal or Fuel oil delivery, rendered to
such Purchaser, by a Seller, unless such person is an agency or instrumentality of the
United States Government, the State, the County, a municipality, or a house of public
worship, which qualifies for exemption from the State sales tax under F.S.
212.08(7)(c)(1).
Seller. Every person delivering Electricity, Water, Metered Gas, Bottled Gas, Coal,
or Fuel Oil, to any Purchaser thereof.
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Section 2. Code Amended. That Article III "Utility Tax" of Chapter 25 "Taxation" of
the Code of the Village of Key Biscayne, is hereby amended by amending Section 25-51 "Rate and
amount of excise tax on purchase of public utility services; collection of tax." to read as follows:
Sec. 25-51. Rate and amount of excise tax on purchase of public utility services;
collection of tax.
There is hereby levied and imposed by the Village upon every Purchase in the
incorporated area of the Village of Electricity, Water, Metered Gas, Bottled gas, Coal, and Fuel Oil;
included in or reflected by any bill rendered by the Seller to the
Purchaser an excise tax which shall be determined as follows:
(1)
a. When the Seller, in accordance with rules and regulations, renders a bill to the
Purchaser to cover Purchases,except for PrnL
Services made during the period of time to which the bill is applicable, the amount
of excise tax shall be ten percent of the total amount shown on any such bill due and
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payable on account of such Purchases (not exceeding four cents per gallon for
Purchases of fuel oil), exclusive of governmental charges, annual service fees
collected pursuant to section 32-54 of the County Code (pertaining to Water Service),
and adjustments caused by the increased cost of energy -producing fuels, provided
such governmental charges, service fees, taxes and fuel adjustments are shown
separately on any such bill.
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In the use and application set out in this section, Purchases of Electricity, Metered Gas,
Bottled Gas, coal, Fuel Oil, , and Water Service, shall be
considered and treated as constituting and being distinct and unrelated classes of
Purchases, and in the event that more than one such class shall be shown upon the same
bill, the amount of excise tax payable pursuant hereto shall be determined and computed
for each such class separately.
* * *
(5) This section shall be applicable to all bills for Electricity, Metered Gas Bottled Gas,
Coal, Fuel Oil, , and Water Service; except that any
bills for the purchase of 16 ounces or less of Bottled Gas in a container or less than one
gallon of Fuel Oil shall be exempt from taxation under this article, and further in
reference to those purchases enumerated in F.S. §166.231, this article shall only apply
to the extent permitted therein; the sale of Fuel Oil and Coal to a public or private utility;
either for resale of for use as fuel in the generation of Electricity; or the sale of fuel used
for the propulsion of land, water or air vehicles or as fuel for other engines, the use of
which does not compete with those utilities or energy sources specifies in F.S §166.231.
There is further exempted from the tax hereby imposed, Fuel Oil and Electricity used to
operate farm machinery, irrigation pumps and agricultural first -processing machinery.
Section 4. Code Amended. That Article III "Utility Tax" of Chapter 25 "Taxation" of
the Code of the Village of Key Biscayne, is hereby amended by amending Section 25-54 "Reports
of deliveries for resale." to read as follows:
Section 25-54 Reports of deliveries for resale.
Every manufacturer, distributor, wholesaler or Seller who shall deliver Electricity,
Metered Gas, Bottled Gas, Coal, Fuel Oil, r
Water Service to any Seller or other person having a place of business in the incorporated
area of the Village, or licensed to do business therein, to be sold or resold to ultimate
Purchasers, shall report to the Finance Department semi-annually, as of June 30`h and
December 31S`, the names and addresses of such Sellers or other persons, and the
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quantities received by each of them during the preceding six months, such reports to be
filed not later than one month after the close of each semi-annual period.
Section f. Code Amended. That Article III "Utility Tax" of Chapter 25 "Taxation" of
the Code of the Village of Key Biscayne, is hereby amended by amending Section 25-55.
"Recognition of expense in regulation of rates." to read as follows:
Section 25-55. Recognition of expense in regulation of rates.
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under sectiorr25-537out-ef-pothetexpertses-asirrestrft-of-stich-travel-thall-be-reimlyursed
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Section 6 Ratification Qf Resolution. Resolution No. 2001-41, attached hereto as
Exhibit "A", as adopted on June 12, 2001, is hereby confirmed and ratified and shall continue in full
force and effect as if adopted by Ordinance on that date.
Section 7. Codification. It is the intention of the Village Council that the provisions of
this Ordinance become and be made part of the Village Code, and that the Sections of this Ordinance
may be renumbered or relettered and the word "ordinance" may be changed to "section" or such
other appropriate word or phrase to accomplish such intentions.
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Section $. Severability. The provisions of this Ordinance are declared to be severable
and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be
invalid or unconstitutional, such decision shall not affect the validity of the remaining sections,
sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the
legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part.
Section 9 Savings. Telecommunications taxes due and owing to the Village on the tax
rate which existed prior to the imposition of the new tax rate structure, pursuant to the
Communications Tax Act, shall remain in full force and effect until paid in full.
Section 1Q. Effective Date. This Ordinance shall become effective upon adoption on
second reading.
PASSED AND ADOPTED on first reading on this 9th day of October, 2001.
PASSED AND ADOPTED on second reading on this 13th day of Novembera 2001.
CONCHITA H. ALVAREZ, CMC, VILLAGE C
APPROVED AS TO FORM AND LEGAL SUFFIC
RICHARD JAY WEISS, VILLAGE ATTORNEY
103041/Ondmances&Resolutwns/Ord Amending Tax Code
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MAYOR JOE I. RASCO
VILLAGE OF KEY BISCAYNE
OFFICE OF THE VILLAGE CLERK
PUBLIC NOTICE
MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Miami -Dade County, Florida
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
O.V. FERBEYRE, who on oath says that she is the
SUPERVISOR, Legal Notices of the Miami Daily Business
Review f/k/a Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami it Miami -Dade
County, Florida; that the attached copy of advertisement,
being a Legal Advertisement of Notice in the matter of
VILLAGE OF KEY BISCAYNE
MEETING FOR NOV. 13, 2001
in the XXXX Court,
was published in said newspaper in the issues of
11/01/2001
Affiant further says that the said Miami Daily Business
Review is a newspaper published at Miami in said Miami -Dade
County, Florida and that the said newspaper has
heretofore been continuously published in said Miami -Dade County,
Florida, each day (except Saturday, Sunday and Legal Holidays)
and has been entered as second class mail matter at the post
office in Miami in said Miami -Dade County, Florida, for a
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that she
has neither paid nor promised any person, firm or corporation
any discount, re•. -, corn i' :'• • refund for the purpose
of securing thi - advert' ent for p blication in the said
newspaper.
Sworn to and su
01 •:y of
ed before me thi
MBER
2001
(SEAL)
O.V. FERBEYRE personally known
Notice is hereby given that the following ordinances will be considered
on Second Reading by the Village Council of the Village of Key Biscayne
at a meeting to be held on Tuesday, November 13, 2001 at 7:00 p.m:, in
the Council Chamber, located at 85 West McIntyre Street, Second Floor,
Key Biscayne, Florida:
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA AMENDING THE VILLAGE CODE OF ORDINANCES
BY AMENDING ARTICLE III "UTILITY TAX" OF CHAPTER 25
"TAXATION", AT SECTIONS 25-50, 25-51, 25-54 AND 25-55
SO AS TO CONFORM TO CHAPTER 2001-140, LAWS OF
FLORIDA; RATIFYING RESOLUTION NO. 2001-41 WHICH
ADOPTED A COMMUNICATIONS SERVICES TAX RATE;
PROVIDING FOR CODIFICATION; PROVIDING FOR SEVER -
ABILITY; PROVIDING FOR SAVINGS; AND PROVIDING AN
EFFECTIVE DATE.
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA, AMENDING THE VILLAGE CODE BY AMENDING
CHAPTER 23 "RETIREMENT' BY AMENDING SECTION 23-36
"BENEFIT AMOUNTS AND ELIGIBILITY" BY AMENDING PAR-
AGRAPH (B) "NORMAL RETIREMENT BENEFIT,' TO IN-
CREASE THE MONTHLY RETIREMENT BENEFIT TO THREE
PERCENT OF AVERAGE FINAL COMPENSATION FOR EACH
YEAR OF CREDITED SERVICE; PROVIDING FOR SEVERA-
BILITY; PROVIDING FOR INCLUSION IN CODE; AND PRO-
VIDING FOR EFFECTIVE DATE.
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA, AMENDING THE VILLAGE CODE BY AMENDING
CHAPTER 25 `TAXATION" AT ARTICLE I "IN GENERAL" BY
AMENDING THE DEFINITION OF "DEBT" IN SECTION 25-1
"DEFINITIONS" OF THE DEBT LIMIT ORDINANCE, SO AS TO
INCLUDE CERTAIN ROLL-OVERS, RENEWALS OR EXTEN-
SIONS OF FINANCIAL OBLIGATIONS OF THE VILLAGE,
WHICH INITIALLY REQUIRE REPAYMENT WITHIN ONE
YEAR, AS CONSTITUTING DEBT WHICH IS SUBJECT TO
THE RESTRICTIONS OF THE DEBT LIMIT ORDINANCE;
PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR
SEVERABILITY; PROVIDING FOR EFFECTIVE DATE.
The proposed Ordinances may be inspected by the public at the Office
of the Village Clerk. Interested parties may appear at the Public Hearing
and be heard with respect to the proposed Ordinance. Any person wish-
ing to address the Village Council on any item at this Public Hearing is
asked to register with the Village Clerk prior to that item being heard.
In accordance with the Americans With Disabilities Act of 1$90,, all per-
sons who are disabled and who need special accommodations to partici-
pate in this proceeding because of that disability should contact the Office
of the Village Clerk, 91 West McIntyre Street, Suite 203, Key Biscayne,
Florida 33149, telephone number (305) 365-5506, not later than two busi-
ness days prior to such proceeding.
Should any person desire to appeal any decision of the Village Council
with respect to any matter to be considered at this meeting, that person
shall insure that a verbatim record of the proaeeditvgs is made including all
testimony and evidence upon which any appeal may be based (F.S.
286.0105).
Comments of any interested party relative to this matter may be submit-
ted in writing and or presented in person at the public hearing._
Conchita H. Alvarez, CMC
Village Clerk
/1 01-4-23/210009M
OFFICIAL OTARY SEAL 1
IANETr LLERENA
NOTARY PUBLIC STATE OF FLORIDA
o meCOMMISSION NO. CC 912958
MY COMMISSION EXP. LINE 23,2004