HomeMy Public PortalAboutORD 09/08ORDINANCE NO. 009/8
AN ORDINANCE OF THE TOWN COMMISSION OF THE
TOWN OF GULF STREAM, PALM BEACH COUNTY,
FLORIDA, AMENDING THE TOWN CODE OF
ORDINANCES BY INCLUDING A NEW CHAPTER 35,
TITLED PUBLIC UTILITIES TAX; IMPOSING A PUBLIC
UTILITIES TAX EQUAL TO TEN PERCENT UPON THE
CHARGE MADE BY THE SELLER THEREOF ON
ELECTRICITY, METERED OR BOTTLED GAS
PURCHASED IN THE TOWN; PROVIDING FOR
COMPUTATION; PROVIDING AN EXCLUSION FOR FUEL
ADJUSTMENT CHARGES; PROVIDING FOR THE DUTY
OF SELLER TO COLLECT AND REMIT TAX; PROVIDING
FOR MAINTENANCE OF RECORDS OF SELLERS;
PROVIDING EXEMPTIONS FOR GOVERNMENTAL
SERVICES; PROVIDING FOR DISPOSITION OF
REVENUES; PROVIDING FOR VIOLATION PENALTIES;
PROVIDING FOR SEVERABILITY; PROVIDING FOR
REPEAL OF ORDINANCES IN CONFLICT; PROVIDING
FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COMMISSION OF THE TOWN OF GULF
STREAM, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS
Section 1. The Code of Ordinances of the Town of Gulf Stream is hereby
amended by including a new Chapter 35 titled Public Utilities Tax, to read as follows:
"CHAPTER 35
PUBLIC UTILITIES TAX
ARTICLE I. PUBLIC SERVICE TAX ON UTILITIES
Sec. 35 -1. Levied.
There is hereby levied by the town on each purchase in the town of
electricity and metered or bottled gas (natural or manufactured), a tax
equal to ten percent upon the charge made by the seller thereof, which tax
shall, in every case, be paid by the purchaser, for the use of the Town, to
the seller of such electricity or gas at the time of paying the charge
therefor to the seller thereof, but not less often than monthly.
Sec. 35 -2. Computation.
In all cases where the seller of electricity or metered or bottled gas
(natural or manufactured) service collects the price thereof at monthly
periods, the tax levied by this article may be computed on the aggregate
amount of purchases during such period, provided that the amount of tax
to be collected shall be the nearest whole cent to the amount computed.
Sec. 35 -3. Fuel adjustment charge excluded.
The tax imposed by this article shall not be applied against any fuel
adjustment charge, and such charge shall be separately stated on each
bill. "Fuel adjustment charge" shall mean all increases in the cost of utility
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services to the ultimate consumer resulting form an increase in the cost of
fuel to the utility subsequent to October 1, 1973.
Sec. 35-4. Duty of seller to collect and remit tax.
It shall be the duty of every seller of electricity or metered or bottled
gas (natural or manufactured) service to collect from the purchaser, for the
use of the town, the tax levied by this article at the time of collecting the
seller price charged for each transaction, and to report and pay over, on or
before the 20th day of each fiscal month, to the director of finance, all
such taxes levied and collected during the preceding fiscal month. It shall
be unlawful for any seller to collect the price of any purchase of electricity
or metered or bottled gas (natural or manufactured) service without at the
same time collecting the tax hereby levied in respect to such purchase or
purchases. Any seller failing to collect such tax at the time of collecting
the price of any purchase shall be liable to the town for the amount of such
tax in like manner as if the same had been actually paid to the seller, and
the town manager shall cause to be brought all suits and actions and to
take all proceedings in the name of the town as may be necessary for the
recovery of such tax; however, the seller shall not be liable for the
payment of such tax upon uncollected bills. If any purchaser shall fail,
neglect or refuse to pay the seller, the seller's charge, and the tax imposed
and as required by this article, on account of the purchase for which such
charge is made, or either, the seller shall have and is hereby vested with
the right, power and authority to immediately discontinue further service to
such purchaser until the tax and the seller's bill shall have been paid in
full.
Sec. 35 -5. Records of sellers.
Each seller of electricity or metered or bottled gas (natural or
manufactured) service shall keep complete records showing all purchases
in the town of the commodities or service, which records shall show the
price charged upon each purchase, the date thereof, and the date of
payment therefor; and these records shall be kept open for inspection by
the duly authorized agents of the town during business hours on all
business days; and the duly authorized agents of the town shall have the
right, power and authority to make such transcripts thereof, during such
times as they may desire.
Sec. 35.6. Exemption for governmental purchases.
The United States of America, State of Florida, and political
subdivisions and agencies thereof are exempted from payment of the
taxes levied by this article.
Sec. 35 -7. Disposition of revenues.
All revenues received, collected and derived from the taxes levied
by this section shall be deposited by the Town Manager of the town in its
general fund and disbursed as other general funds of the town."
Sec. 3587. Violations.
Any purchaser willfully failing or refusing to pay the tax imposed by
this article and any seller violating the provisions of this article or any
officer, agent or employee of any seller violating the provisions of this
article shall be guilty of a violation of this code subject to the general
penalty section of the Town Code at Section 1 -15.
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Section 2. Severability.
If any provision of this Ordinance or the application thereof is held invalid, such
invalidity shall not affect the other provisions or applications of this Ordinance which can
be given effect without the invalid provisions or applications, and to this end the
provisions of this Ordinance are hereby declared severable.
Section 3. Repeal of Ordinances in Conflict.
All other ordinances of the Town of Gulf Stream, Florida, or parts thereof which
conflict with this or any part of this Ordinance are hereby repealed.
Section 4. Codification.
This Ordinance shall be codified and made a part of the official Code of
Ordinances of the Town of Gulf Stream.
Section 5. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as
provided by law. The effective date of the tax levy adopted herein shall be April 1,
0111[11
PASSED AND ADOPTED in a regular, adjourned session on first reading this
9th day of October , 2009, and for a second and final reading on this 13th
day of November 2009.
ATTEST; '
Clerk
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Co i
oner
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Commissioner
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