96-O-07
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ORDINANCE NO. 96-0-07
AN ORDINANCE OF THE CITY COUNCIL OF EDGEWATER, FLORIDA,
AMENDING CHAPTER 16 (TAXATION) OF THE CODE OF ORDINANCES,
CITY OF EDGEWATER, FLORIDA, IN REFERENCE TO PUBLIC
SERVICE TAXES AUTHORIZED BY SECTION 166.231, FLORIDA
STATUTES; DELETING EXISTING SECTIONS 16-1 (ELECTRICITY,
METERED OR BOTTLED GAS, FUEL OIL, LOCAL TELEPHONE AND
TELEGRAPH TAX LEVY; EXEMPTION OF POLITICAL
SUBDIVISIONS), SECTION 16-2 (SAME COLLECTION AND
PAYMENT BY UTILITY AND PURCHASES), SECTION 16-3 (SAME -
BASIS AND COMPUTATION), SECTION 16-4 (SAME - MONTHLY
REPORTS AND PAYMENT), SECTION 16-5 (SAME - RECORDS,
INSPECTION) AND SECTION 16-6 (SAME - DISPOSITION OF
FUNDS) AND CREATING NEW SECTIONS 16-1 (DEFINITIONS),
SECTION 16-2 (TAXES IMPOSED - ELECTRICITY, METERED OR
BOTTLED GAS, FUEL OIL, TELECOMMUNICATION SERVICES),
SECTION 16-3 (COLLECTION; LIABILITY OF SELLER ), SECTION
16-4 (RECORDS OF PURCHASES; INSPECTION), SECTION 16-5
(EXEMPTIONS), SECTION 16-6 (COMPUTATION OF TAX), SECTION
16-7 (SCOPE OF TAX) AND SECTION 16-8 (OCCUPATIONAL
LICENSE); PROVIDING FOR CONFLICTING PROVISIONS,
SEVERABILITY AND APPLICABILITY; PROVIDING FOR
CODIFICATION, AN EFFECTIVE DATE AND ADOPTION.
WHEREAS, the City Council of the City of Edgewater, Florida,
has determined that it is in the best interests of the citizens of
Edgewater to update Chapter 16 of the Code of Ordinances in
reference to the public service taxing options authorized by
Section 166.231, Florida Statutes.
NOW, THEREFORE, BE IT ENACTED by the People of the City of
Edgewater, Florida:
PART A. AMENDMENT OF CHAPTER 16 (TAXATION) OF THE CODE OF
ORDINANCES, CITY OF EDGEWATER, FLORIDA.
Chapter 16 is amended to read as follows:
SeC!. Hi-I. E1ectrioity, metered or hott1ed gas, fuel oil,
local telephone and telegraph tax - Levy J e][emption
of politioal subdivisions.
(a) There io hereby le~Jied by the city on each purchaoe
~iithin the city, of electricity, metered or bottled gao (natural,
liquefied petroleum or manufactured), fuel oil and local telephone
and telegraph oer....~ice a tUJC equal to ten (10) per cent of each
payment received by the oeller of ouch utility oervice from the
purchaoer of ouch utility oer.~ice, uhich talC ohall in mrery caoe be
collected from the purchaoer and paid by ouch purchaoer for the uoe
of the city to the oeller of ouch utility oervice at the time of
the purchaoer'o paying to the oeller the charge made by the oeller
for ouch utility oervice, but not leoo often than monthly.
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(b) The united Stateo of America, the State of Florida, and
political oubdi vioiono and the agencieo thereof are hereby Clcempted
from the payment of ouch talCeo.
(c) Purchaoeo by any recognized church for uoe Clccluoi vely
for church purpooeo are CJcempt.
Sao. 16-2.
Same Co11eotion and payment hy utility and
purchases.
(a) It ohall be the duty of every oeller of electricity, fuel
oil, metered or bottled gao (natural, liquefied petroleum or
manufactured), and local telephone and telegraph oerJice ~d th
reopect of ~Ii'hich talc io hereby levied to collect from the purchaoer
for the uoe of the city the talC hereby levied, ouch collection to
be made at the time of collecting the oelling price charged in
connection ~d th each tranoaction, and to report and pay over
monthly to the city clerk of the city, all ouch talCeo.
(b) It ohall be unlmiful for any oeller to collect the price
of any ouch purchaoe of electricity, fuel oil, metered or bottled
gao (natural, liquefied petroleum or manufactured), and local
telephone and telegraph oervice in reopect of ~ihich the talC io
hereby levied without at the oame time collecting the tax hereby
levied in reopect of ouch purchaoeo.
(c) Any oeller failing to collect ouch talC, at the time of
collecting the price of any ouch purchaoe, ohall be liable to the
oaid city for the amount of ouch talC, in like manner ao if the oame
had been actually paid to the oeller. If any purchaoer ohall fail,
neglect or refuoe to pay to the oeller the talC hereby impooed, ao
hereby required, the oeller ohall have and io hereby veoted ~Ii'ith
the right to immediately diocontinue further oervice to ouch
purchaoer until the talC hao been paid in full.
(d) Any purchaoer willfully failing or refuoing to pay ouch
taltcO and any oeller -;iolating the provioiono hereof, or any
officer, agent or employee of any oeller, violating the provioiono
hereof, ohall be oubject to the penaltieo provided by oection 1 8.
Sec. 16-3.
Samo - Basis and computation.
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(a) The tax hereby levied ohall apply to all purchaoeo of
electricity, fuel oil, metered or bottled gaa (n~tural, liquefied
petroleum or manufactured), and local telephone and telegraph
oer~ice, ~ihether delivered through the medium of a meter or other
meaaurinl;J device, or othendoe, to premiaeo located in the city.
(b) In all caaeo 'iiihere the oeller of electricity, fuel oil,
metered or bottled gao
(natural,
liquefied petroleum or
m~nufactured), and local telephone and telegraph aer~ice, collecta
the price thereof at monthly or ahorter perioda, the t~x hereby
levied may be computed OR the aggregate amount of purchaaea by each
conoumer during auch period, provided that the amount of tax to be
collected ahall be the neareat 'ihole cent to the amount computed.
Soc. 16-4.
Same - Iloat:h1y roport:s aad paymeat:.
The tax hereby imposed ahall be paid by the aeller to the city
clerk monthly in the manner following. on or before the fifteenth
day of each month, the oeller ahall report, in writing, under oath,
to the city clerk, an itemized liat of all purchaoera of
electricity, cable tele\.~iaion aer\.~ice, metered or bottled gaa
(natural, liquefied petroleum or manufactured), and local telephone
and telegraph oervice, aa the caoe may be, in the city, gi~inl;J in
each inatance the amount paid to ouch aeller by each conaumer for
the preceding month, together with all amounta paid for
electricity, cable telmriaion aer\.~ice, metered or bottled g~a
(natural, liquefied petroleum or manufactured), and local telephone
and telegraph oer.rice, uoed during the preceding montho, ~ihich ~iCre
unpaid at the time of rendering previoua reporta, and aaid aeller,
at the reapecti~e timea of rendering auch monthly reporta, ahall in
each auch caae pay to the city clerk the amount ahmm to be due the
city by oaid report, and the city clerk ohall iaoue a receipt
therefor.
Soc. 16-5.
Same
records, iaspoct:ioa.
Each aeller of electricity, cable televiaion oervice, metered
or bottled gao (natural, liquefied petroleum or manufactured), and
local telephone and telegraph oervice, in reopect to purchaaeo on
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"ihich a ta]t io hereby levied, ohall keep complete recorda ohmdng
all purchaoeo within the city of ouch electricity, cable televioion
oervice, metered or bottled go.o (natural, liquefied petroleum or
JRanufactured), and local telephone and telegraph oervice, "ihich
recorda ohall OhO~i the price charged upon each purohaoe, the date
thereof, and the date of payment thereof, and ohall at all
reaoonable timeo be open for inopection by the duly authorized
agento of oaid city, ..iho ohall ha~Je authority to make ouch
tranocripto thereof 0.0 the may deoire.
Soc. Hi-fi.
Same - DispositioB of fUBaS.
1\11 moneyo accruing from the ta]t hereby levied ohall be
depooited in the city treaoury by the city clerk in the oame manner
0.0 other taJtco, and the city council io hereby authorized to
appropriate and mtpend oaid tmteo for any municipal purpooeo.
16-l.
16-2.
16-3.
16-4.
16-5.
16-6.
16-7.
16-8.
Definitions.
Tax imposed: rate.
Collection: liability of seller
Records of purchases: inspection.
Exemptions.
Computation of tax when paid monthly
Scope of tax.
Occupational license.
Sec. 16-1.
Definitions.
As used in this Chapter:
Electronic transfer means the use of the Automated Clearinq
House (the nACHnl, or other electronic transfer system approved on
a case by case basis, to send the taxes collected directly from the
seller's bank to the bank desiqnated by the city to receive such
transfer.
Interstate, as applied to telecommunication services, means
oriqinatinq in the State of Florida but not terminatinG in this
state, or terminatinq in this state but not oriqinatinq in this
state.
Local telephone service means:
.D!l The access to a local telephone system, and the privileqe
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of telephonic-quality communication with substantially all persons
havinq telephone or radio telephone stations constitutinq a part of
such local telephone system: or
LQl Any facility or service provided in connection with a
service described in paraqraph (a).
Local telephone service does not include any service which is a
toll telephone service, private communication service, cellular
mobile telephone or telecommunication service, specialized mobile
radio, or paqers and paginq service, includinq but not limited to
beepers and any other form of mobile and portable one-way or two-
way communication, or teletypewriter or computer exchanqe service.
Private communication service means:
l.ll A communication service furnished to a subscriber or user
that entitles the subscriber or user to exclusive or priority use
of a communication channel or qroups of channels, or to the use of
an intercommunication system for the subscriber's stations,
reqardless of whether such channel, qroups of channels, or
intercommunication system may be connected through switchinq with
local telephone service, teletypewriter or computer exchanqe
service, or toll telephone service:
LQl switchinq capacity, extension lines, and stations, or
other associated services which are provided in connection with,
and which are necessary or unique to the use of channels or systems
described in paraqraph (a): or
iQl The channel mileage which connects a telephone station
located outside a local telephone system area with a central office
in such local telephone system.
Remit, remittance and remittinq, for purposes of the tax
imposed bv this Chapter, mean the sendinq by the seller and the
receipt bv the City of all taxes levied and collected ~ursuant to
this Chapter.
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Seller means a person, firm, corporation, or other leqal
entity who sells directly to the consumer.
Telecommunication service means:
.ill Local telephone service, toll telephone service, teleqram
or teleqraph service, teletypewriter or computer exchanqe service,
or private communication service: or
1Ql Cellular mobile telephone or telecommunication service,
specialized mobile radio, and paqers and paqing service, includinq
but not limited to "beepers" and any other form of mobile and
portable one-way or two-way communication, but does not include
services or equipment incidental to telecommunication services
enumerated in this paraqraph such as maintenance of customer
premises equipment, whether owned by the customer or not, or
equipment sales or rental for which charqes are separately stated,
itemized, or described on the bill, invoice, or other tanqible
evidence of the provision of such service.
Teletvpewriter or computer exchanqe service means the access
from a teletypewriter, telephone, computer, or other data station
of which such station is a part,
and the privileqe of
intercommunication by such station with substantially all persons
havinq teletypewriter, telephone, computer, or other data stations
constitutinq a part of the same teletypewriter or computer exchanqe
system, to which the subscriber or user is entitled upon payment of
a charqe or charqes, whether such charge or charqes are determined
as a flat periodic amount, on the basis of distance and elapsed
transmission time, or some other method.
Teletypewriter or
computer exchanqe service does not include local telephone service
or toll telephone service.
Toll telephone service means:
.ill A telephonic-quality communication for which there is a
toll charqe which varies in amount with the distance and elapsed
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transmission time of each individual communication: or
ill A service which entitles the subscriber or user, upon the
payment of a periodic charqe which is determined as a flat amount
or upon the basis of total elapsed transmission time, to the
privileqe of an unlimited number of telephonic communications to or
from all or a substantial portion of the persons havinq telephone
or radio telephone stations in a specified area which is outside
the local telephone system area in which the station provided with
this service is located.
Toll telephone service includes interstate and intrastate wide-area
telephone service charqes.
Sec. 16-2.
Taxes imposed - electricitv, metered or bottled
qas, fuel oil, telecommunication services.
~ The tax previous Iv imposed pursuant to former Section
16-1 of the Code of Ordinances on each purchase of electricity and
metered or bottled qas (natural liquefied petroleum qas or
manufactured) in the corporate limits of the city in the amount of
ten percent (10%) of the payments received bv the seller of the
service from the purchaser for the purchase of the service shall
continue in effect.
ill The tax previous Iv imposed pursuant to former Section 16-
1 of the Code of Ordinances on fuel oil in the amount of four cents
($0.04) per qallon shall remain in effect.
iQl Effective Februarv 1, 1997, a tax is hereby imposed and
levied upon the purchase of telephone communication service which
oriqinates and terminates in the State of Florida, at a rate of
seven percent
(7%)
of the total amount charqed for any
telecommunication service provided wi thin the ci tv or, if the
location of the telecommunication service provided cannot be
determined, the total amount billed for such telecommunication
service to a telephone or telephone number, a telecommunication
number or device, or customer's billing address located within the
municipality excluding public telephone charges collected on site,
charqes for any foreiqn exchanqe service or any private line
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service except when such services are used or sold as a substitute
for any telephone company switched service or dedicated facility bv
which a telephone company provides a communication path, access
charqes, and any customer access line charqes paid to a local
telephone companv. Telecommunication service as defined in Section
203.012(5) (b), Florida Statutes, shall be taxed only on the monthly
recurrinq customer service charges excluding variable usaqe
charqes. The tax previousl v imposed bv former Section 16 -1 of the
Code of Ordinances on ?urchases of local telephone and teleqraph
services in the amount of ten percent (10%) shall remain in effect
throuqh Januarv 31, 1997.
Sec. 16-3.
Collection: liability of seller
~ Pursuant to Section 166.231, Florida Statutes, it shall
be the duty of every seller of electricity, metered or bottled qas
(natural liquefied petroleum qas or manufactured), water service,
telecommunications service or fuel oil to collect from the
purchaser at the time of payment for such service any tax imposed
and levied pursuant to the provisions of this Chapter. The seller
shall then report and pay over to the Finance Director of the City
on or before the twentieth day of each calendar month all such
taxes imposed and levied pursuant to the Chapter for the precedinq
calendar month, whether or not such taxes were collected from the
purchaser bv the seller. In the event the twentieth day falls on
a Saturday, Sunday or ho1idav, the time shall be extended to the
next business day followinq the Saturday, Sunday or holiday. The
date of receipt of such taxes bv the City will be the date post-
marked bv the U. S. Postal Service, the day received bv the Finance
Director or if bv electronic transfer, the date received bv the
bank as indicated on the bank statement. The Finance Director is
authorized to prescribe the forms on which the reports shall be
made.
(b) It shall be unlawful for a seller to collect the purchase
price of electricitv, metered or bottled qas, water service,
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telecommunications service or fuel oil without collecting,
reportinq, and pavinq over to the City the tax imposed and levied
pursuant to this Chapter.
~ If a seller fails to pay the tax within the time
required, there shall be added to the tax a penalty in the amount
of ten percent (10%) for the first thirty days or fraction thereof,
plus an additional five percent (5%) for each additional thirty
days or fraction thereof durinq the time which the failure
continues.
ill For the purpose of compensatinq the
seller
of
telecommunications service, the seller shall be allowed one percent
(1%) of the amount of the tax collected and due to the city in the
form of a deduction from the amount collected for remittance. The
deduction shall be allowed as compensation for the keepinq of
records and for the collection and remittance of the tax.
Sec. 16-4.
Records of purchases: inspection.
1& Each seller of electricitv, metered or bottled qas
(natural, liquefied, petroleum qas or manufactured), water service,
telecommunication service or fuel oil shall keep complete records
showinq all purchases in the City of the service, which records
shall show the purchase price, the date of purchase, and the date
of payment. The records shall be kept open for inspection bv the
duly authorized aqents of the City durinq business hours on all
business days. The duly authorized agents of the City shall have
the right, power and authority to audit, examine, and make
transcripts of any and all business and/or sales records includinq
those records stored on computer software or otherwise kept bv
electronic means, in any way pertaininq to the sale, within the
city limits durinq such times as they may desire.
l..Ql Sellers of telecommunication services taxable pursuant to
the provisions of this Chapter shall provide to the City upon sixty
(60) days notice, access to all applicable records for such
telecommunications service. However, any information received by
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the City in connection with such audit is confidential and exempt
from the provisions of Section 119.07(1), Florida Statutes.
iQl Records not located within the municipal limits of the
City must be furnished by the seller to the City within fourteen
(14) days of written demand except for telecommunication service
which must be qiven sixty
(60) days notice.
Should the seller
fail to comply with the written demand, the City may authorize an
agent or officer of the City to conduct an audit at the location
where the records are maintained, at the seller's expense.
Sec. 16-5. Exemptions.
The followinq are exempt from payment of the tax levied and
imposed pursuant to this Chapter:
isl The united States, the State of Florida and political
subdivisions and aqencies thereof.
(b) Purchases by any recoqnized church for use exclusively
for church purposes.
(c) The purchase of natural qas or fuel oil by a public or
private utility, either for resale or for use as fuel in the
qeneration of electricity, or for the purchase of fuel oil or
kerosene for use as an aircraft enqine fuel or propellant or for
use in internal combustion enqines.
l.Ql Purchases
of
local
telephone
service
or
other
telecommunication services for use l.n the conduct of a
telecommunication service for hire or otherwise for resale.
19l Sales of bottled water.
Sec. 16-6. Computation of tax.
The tax imposed and levied pursuant to the Chapter may be
computed on the aqqreqate amount of purchase durinq the monthly
period, provided that the amount of the tax to be collected shall
be the nearest whole cent to the amount computed.
Sec. 16-7.
Scope of tax.
The purchase upon which a tax is imposed and levied pursuant
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to this Chapter shall embrace and include any part of the
transaction of purchase occurring in the City, whether it is the
enterinq into of a contract for the purpose of the utility service,
the payment of the charqes or the use of lines, poles, pipes, wires
or the streets for the transmission or delivery of the service.
Sec. 16-8.
Occupational license.
The City Clerk shall refuse to issue an occupational license
to an applicant or to renew the same if the tax levied and imposed
pursuant to this Chapter apl)licable to the business has become
delinquent or remains unpaid.
PART B.
CONFLICTING PROVISIONS.
All conflicting ordinances and resolutions, or parts thereof
in conflict with this ordinance, are hereby superseded by this
ordinance to the extent of such conflict.
PART C.
SEVERABILITY AND APPLICABILITY.
If any portion of this ordinance is for any reason held or
declared to be unconstitutional, inoperative, or void, such holding
shall not affect the remaining portions of this ordinance. If this
ordinance or any provisions thereof shall be held to be
inapplicable to any person, property, or circumstances, such
holding shall not affect its applicability to any other person,
property or circumstance.
PART D.
CODIFICATION.
Provisions of this ordinance shall be incorporated in the Code
of Ordinances of the City of Edgewater, Florida, and the word
"ordinance", may be changed to "section", "article", or other
appropriate word, and the sections of this ordinance may be
renumbered or relettered to accomplish such intention; provided,
however, that Parts B through F shall not be codified.
PART E.
EFFECTIVE DATE.
This Ordinance shall take effect upon adoption.
PART F.
ADOPTION.
After Motion by Councilman Mitchum and second by Councilman
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Hays,
the
vote
on the
first reading of
this ordinance held on
August
19,
1996,
was as
follows:
Mayor Jack H. Hayman, Sr. ABSTAIN
Councilman Danny K. Hatfield ABSENT
Councilwoman Louise A. Martin AYE
Councilman Mike Hays AYE
Councilman David L. Mitchum AYE
After Motion by Councilwoman Martin and Second by Councilman
Hays, the vote on the second reading of this ordinance was as
follows:
Mayor Jack H. Hayman, Sr. ABSTAIN
Councilman Danny K. Hatfield AYE
Councilwoman Louise A. Martin AYE
Councilman Mike Hays AYE
Councilman David L. Mitchum AYE
PASSED AND DULY ADOPTED this 9th day of September, 1996.
CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
.,La" l
ack H. Hayma¢, Sr.
ayor
(APPROVED FOR FORM
AND CORRECTNESS:
Crista A. Sto y
City Attorney
StFue'�--t.,-thFeugh passages are deleted.
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