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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 1 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. 2 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 PAD0CS \13147\00001 \DOCK 6J0783.DOC Co i oner � ���� -Z� Commissioner 3