09-09-1996 - Special/Public Hearing THE CITY OF EDGEWATER
POST OFFICE BOX 100, EDGEWATER, FLORIDA 32132 -0100
Mayor Jack H. Hayman
District 1 Councilman Danny K. Hatfield City Manager George E. McMahon
District 2 Councilwoman Louise A. Martin City Attorney Krista A. Storey
District 3 Councilman Michael D. Hays City Clerk Susan J.Wadsworth
District 4 Councilman David L. Mitchum
Voting Order:
Councilman Ilatfield
Councilwoman Martin
Councilman Hays
Councilman Mitchum
Mayor Hayman
September 6, 1996
To All Members of the City Council:
I hereby call a Special Meeting and Public Hearing of the City
Council for Monday, September 9, 1996, at 7:00 p.m. in the
Community Center for the following:
1. Hold public hearings on Ord. 96 -0 -07 and 96 -0 -08 Amending
Chapter 16 of Code of Ordinances in reference to public
service taxes on telecommunication services and water
services
2. Hold public hearings on Res. 96 -R -24 adopting millage
rate and Res. 96 -R -25 adopting final budget for fiscal
year 1996/97
•
YO.'
AT CITY CLERK
lsk
Pursuant to Chapter 286, F.S., if an individual decides to appeal any decision
made with respect to any matter considered at a meeting or hearing, that
individual will need a record of the proceedings and will need to insure that a
verbatim record of the proceedings is made.
In accordance with the Americans with Disabilities Act, persons needing
assistance to participate in any of these proceedings should contact City Clerk
Susan Wadsworth, 904 -424 -2407, prior to the meeting.
CITY MANAGER'S OFFICE
104 NORTH RIVERSIDE DRIVE
[9041424 -2404 FAX49041424 -2409
U/n93 'Jr 8147//
93/if ecW
gluel 9tAt 07,66 35, 3,s/
--�
Y /, 6 W Sr ,7o
� aA `96 /ave,0 1 97,/o X 7/
- cg/ - / , eve , 635' 39,3o 3,93
x / _9 6 /4 did
/3, eell 5/10/0 5;10
75 /c k & Y7/o X7)
/t Cwo get 35Y& 3,5" Y
- - 95 . /44012 • 39 39,(5� 3
- 1 goo° /A %✓. ,Re y,.54
o : 7,16 3 3,5
• _7s 8 ore) yo X 31 , �0 31/
a �O _ 9$ /4 ee40 a ,3f 396'-0 3,75
4_75 7 Ale 7; 6e 0
0 1 I - 75 /6.0190 C,37 3j3) 3,73
-. 3 -95- l/e D� 31g j!3,A') 63
-ogi -77 ii eve . 3,A Y3.Ae
7 047,G a ( 47
r Y /a, 'a7 39de 3t93
9.3533o
RATE COMPARISON
?r�
rM
-' MOUNT BILLED
CONSUMPTION I CURRENT RATES
AMOUNT BILLED
SCENARIO 1
AMOUNT BILLED
SCENARIO 2
AMOUNT BILLED
I SCENARIO 3
AMOUNT BILLED
SCENARIO 4
AMOUNT BILLED
SCENARIO 5
AMOUNT BILLED
SCENARIO 6
O GALLONS $8.00
$9.60
$9.401
$8.25
$8.90
$10.00
I 7.85
1,000 GALLONS $9.25
$9.60
$9.401
$9.50
$10.15
$10.001
10.65
2,000 GALLONS $10.50
$9.60
$9.401
$10.75
$11.40
$10.001
13.45
3,000 GALLONS $13.80
$13.10
$13.151
$13.89
$14.25
$13.601
16.25
4,000 GALLONS $17.10
$16.60
$16.901
$17.03
S17.10
$17.201
19.05
5,000 GALLONS $20.40
$20,101
$20.651
$20.17
$19.95
$20.801
21.85
6,000 GALLONS $23.70
$23.601
$24.401
$23.31
$22.80
$24.401
24.65
7,000 GALLONS
$27.60
$28.15
$27.26
$26.70
$28.00
x `27.45
8,000 GALLONS " $31'.50
$31.60
$31.90
$31.21
$30.60
$31.60
30.251
9,000 GALLONS $3
$35.60
$35.65
$35.16
$34.50
$35.201
33.051
10,.000 GALLON; $39.30
' $39.60
$39.40
$39.11
CURRENT RATES
MINIMUM (O GALLONS)
1 - 2,000 GALLONS
3,000 - 6,000 GALLONS
_> 7,000 GALLONS
SCENARIO 1
$8.00
$1.25..P -9 THC�USNND
$3.30 PER b
$3.90 ! rX ,, � i
MINIMUM UP TO 2,000 GALS $9.60
3,000 - 6,000 GALLONS $3.50
1 => 7,000 GALLONS $4.001
SCENARIO 2
MINIMUM UP TO 2,000 GALS $9.40
=> 3,0 GALLONS $3.75
$38.40 $38.80 3 . 5 `
SCENARIO 3 (nUFNTIN HAMPTON RATE_ ST
MINIMUM O GALLONS
$8.25
1 - 2,000 GALLONS
$1.25
3,000 - 6,000 GALLONS
$3.14
=> 7,000 GALLONS
$3.95
Pt N
PeW
P5k
SCENARIO 4 QUENTIN HAMPTON RATE STUDY
MINIMUM O GALLONS
f
$8.90
PAR
,Pt R ��
1 - 2,000 GALLONS
$1.25
PCn
3,000 - 6,000 GALLONS
$2.85
=> 7,000 GALLONS
$3.90
Pt
SCENARIO 5
MINIMUM UP TO 2,000 GALS
$10.00
=> 3,000 GALLONS
$3.60
SCENARIO 6
MINIMUM -0- USAGE
$7.85
PEW
PER 1,000 GALLONS
$2.80 I
Pin'
AGENDA REQUEST
C.A. NO.: 96 -124
Date: September 5, 1996
PUBLIC
HEARING 09/09/96 RESOLUTION ORDINANCE
OTHER
CONSENT BUSINESS CORRESPONDENCE
ITEM DESCRIPTION /SUBJECT:
Public Hearings Ordinance No. 96 -0 -07 and 96 -0 -08 Amending Chapter 16
of the Code of Ordinances in Reference to Public Service Taxes on
Telecommunication Services and Water Services
BACKGROUND:
On August 19, 1996, the City Council considered the first draft of
Ordinance No. 96 -0 -07 which updated and amended Chapter 16 of the Code
of Ordinances. A 7% tax on telecommunications services in lieu of the
current 10% tax on local telephone and telegraph services was proposed
in addition to a 10% tax on water services. Pursuant to Council
request, the issues were separated. Accordingly, the water services tax
was moved into Ordinance No. 96 -0 -08. Both ordinances were approved on
first reading.
Attached is a copy of revised Ordinance No. 96 -0 -07 and a copy of
Ordinance No. 96 -0 -08. Notice of the September 9, 1996 public hearings
were published on August 29, 1996, in The News - Journal.
In response to the $188,330 which is expected to be generated by the tax
on water services, the Council reduced the proposed millage rate by
.51107 mills. If Ordinance No. 96 -0 -08 is not adopted, a budget
shortfall of $188,330 would result for fiscal year 1996 - 1997.
RECOMMENDATION /CONCLUSION:
Staff recommends that the City Council consider adoption of Ordinance
Nos. 96 -0 -07 and 96 -0 -08.
FUNDS AVAILABLE: (ACCOUNT NUMBER)
(SPECIFY IF BUDGET AMENDMENT IS REQUIRED)
PREVIOUS AGENDA ITEM: YES NO X
DATE: AGENDA ITEM NO.
Respectfully submitted,
L
jk 16'
Kri A. S td e
City Attorney .
Concurrence:
1 •
Gorg . McMahon
City anager C4677,--
F rdinand Munoz
Finance Director
KAS
Attachments
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:
Soo. 16 - 1. Elootrioity, metered or bottled gas, fuel oil,
(a) Thcrc io hereby levied by the city on each purchaoe
liquefied petroleum or manufactured) , fuel oil- and loyal telephone
and telegraph acrvicc a tax cqual to ten (10) per cent of each
paymcnt received by thc seller of ouch utility acrvicc from the
purchaocr of such utility acrvicc, which tax ohall in every mac be
collected from thc purchaocr and paid by such purchaocr for thc uoe
of thc city to thc Geller of ouch utility service at thc time of
for ouch utility acrvicc, but not lens oftcn than monthly.
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 1
(b) The Unitcd States of Amcrica, thc Statc of Florida, and
from thc payment of ouch taxco.
(c) Purchaocc by any recognised church for use excluoivcly
for church purposes arc cxcmpt.
Scc. 16 -2. Same - Collection and payment by utility and
(a) It ohall bc thc duty of every ocllcr of cicctricity, fucl
oil, mctcrcd or botticd gas (natural, liqucficd pctrolcum or
manufacturcd), and local tcicphonc and tcicgraph ocrvicc with
rcapect of which tax io hcrcby lcvicd to collcct from thc purchaccr
for thc uoc of thc city thc tax hcrcby lcvicd, cuch collcction to
bc made at thc timc of collccting the selling price chargcd in
connection with each transaction, and to report and pay over
monthly to thc city cicrk of thc city, all ouch taxco.
(b) It chall bc unlawful for any ccllcr to collcct thc price
of any ouch purchaoc of cicctricity, fucl oil, mctcrcd or botticd
gac (natural, liqucficd petroleum or manufacturcd), and local
telephone and tcicgraph ocrvicc in rcapect of which thc tax io
hcrcby lcvicd without at thc came time collecting thc tax hcrcby
lcvicd in rcapect of ouch purchaoco.
(c) Any ocllcr failing to collect such tax, at the timc of
collccting thc price of any such purchase, shall bc liable to the
said city for thc amount of such tax, in like manncr as if thc oamo
-= = -- -- =- = = - ccllcr. If any purchaccr chall fail,
ncglcct or rcfucc to pay to thc ccllcr thc tax hcrcby impoccd, ac
hcrcby rcquircd, thc scllcr shall have and is hcrcby vcotcd with
thc right to immediately discontinuc furthcr ocrvicc to cuch
purchaccr until thc tax hac been paid in full.
(d) Any purchascr willfully failing er refusing to pay such
taxes and any scllcr violating thc provisions hcrcof, or any
officcr, agcnt or employee of tiny ocllcr, violating thc provioiono
hcrcof, ohall bc subject to thc penalties provided by section 1 -8.
Scc. 16 -3. Same - Baoio and computation.
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 2
(a) The tax hcrcby lcvicd ohall apply to all purchasco of
cicctricity, fucl oil, mctcrcd or botticd gas (natural, liqucficd
pctrolcum or manufacturcd), and local tcicphonc and tcicgraph
service, whcthcr dclivcrcd through thc medium of a mctcr or other
measuring dcvicc, or othcrwisc, to premises locatcd in thc city.
(b) In all casco whcrc thc ocllcr of cicctricity, fucl oil,
mctcrcd or botticd gas (natural, liqucficd pctrolcum or
manufactured), and local tcicphonc and tcicgraph scrvicc, collccto
the price thereof at monthly or ohortcr periods, thc tax hcrcby
consumcr during such period, provided that thc amount of tax to be
collected ohall bc thc ncarcot whale ccnt to the amount computcd.
cicrk monthly in thc manner following! on or before thc fifteenth
day of each month, thc seller shall rcport, in writing, undcr oath,
to thc city cicrk, an itemized list of all purchascra of
cicctricity, cable tcicvisiee scrvicc, mctcrcd or botticd gas
(natural, liqucficd pctrolcum or manufacturcd), and local tcicphonc
and tcicgraph ocrvicc, as thc case may bc, in thc city, giving in
each instance thc amount paid to such seller by each consumcr for
thc prcccding month, togcthcr with all amounts paid for
cicctricity, cable television ocrvicc, mctcrcd or botticd gao
and tcicgraph ocrvicc, uocd during thc prcccding months, which were
unpaid at thc time of rcndcring previous rcports, and said ccllcr,
teach such casc pay to the city cicrk thc amount shown to bc duc the
city by oaid rcport, and thc city clerk ohall iccuc a rcccipt
thcrcfor.
Soc. 16 - 5. Samo - rocorda; inopection.
local tcicphonc and telegraph scrvicc, is respect to purchases on
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 3
which a tax is hcrcby lcvicd, shall kccp complete rccordc showing
all purchases within thc city of ouch cicctricity, cable television
service, mctcrcd or bottled gas (natural, liqucficd pctrolcum or
manufacturcd), and local telephone and tcicgraph service, which
rccordc chall chow thc price charged upon each purchase, thc date
thcrcof, and thc date of payment thcrcof, and shall at all
rcaconable timcc be open for inspection by thc duly authorised
agcnto of paid city, who shall have authority to make such
transcripts thcrcof ao the may desire.
Sec. 16 - 6. Same - Diepocition of fundc.
All moneys accruing from thc tax hcrcby lcvicd shall be
deposited in thc city treasury by thc city cicrk in thc same manner
as othcr taxcs, and thc city council is hcrcby authorised to
aid taxes for any municipal purposcc.
16 -1. Definitions.
16 -2. Tax imposed; rate.
16 -3. Collection; liability of seller
16 -4. Records of purchases; inspection.
16 -5. Exemptions.
16 -6. Computation of tax when paid monthly
16 -7. Scope of tax.
16 -8. Occupational license.
Sec. 16 - 1. Definitions.
As used in this Chapter:
Electronic transfer means the use of the Automated Clearing
House (the "ACH "), 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 designated by the city to receive such
transfer.
Interstate, as applied to telecommunication services, means
originating in the State of Florida but not terminating in this
state, or terminating in this state but not originating in this
state.
Local telephone service means:
(a) The access to a local telephone system, and the privilege
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 4
of telephonic - quality communication with substantially all persons
having telephone or radio telephone stations constituting a part of
such local telephone system; or
(b) Any facility or service provided in connection with a
service described in paragraph (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 pagers and paging service, including but not limited to
beepers and any other form of mobile and portable one -way or two -
way communication, or teletypewriter or computer exchange service.
Private communication service means:
(a) 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 groups of channels, or to the use of
an intercommunication system for the subscriber's stations,
regardless of whether such channel, groups of channels, or
intercommunication system may be connected through switching with
local telephone service, teletypewriter or computer exchange
service, or toll telephone service;
(b) Switching 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 paragraph Ca); or
(c) 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 remitting, for purposes of the tax
imposed by this Chapter, mean the sending by the seller and the
receipt by the City of all taxes levied and collected pursuant to
this Chapter.
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 5
Seller means a person, firm, corporation, or other legal
entity who sells directly to the consumer.
Telecommunication service means:
(a) Local telephone service, toll telephone service, telegram
or telegraph service, teletypewriter or computer exchange service,
or private communication service; or
(b) Cellular mobile telephone or telecommunication service,
specialized mobile radio, and pagers and paging service, including
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 paragraph such as maintenance of customer
premises equipment, whether owned by the customer or not, or
equipment sales or rental for which charges are separately stated,
itemized, or described on the bill, invoice, or other tangible
evidence of the provision of such service.
Teletypewriter or computer exchange service means the access
from a teletypewriter, telephone, computer, or other data station
of which such station is a part, and the privilege of
intercommunication by such station with substantially all persons
having teletypewriter, telephone, computer, or other data stations
constituting a part of the same teletypewriter or computer exchange
system, to which the subscriber or user is entitled upon payment of
a charge or charges, whether such charge or charges are determined
as a flat periodic amount, on the basis of distance and elapsed
transmission time, or some other method. Teletypewriter or
computer exchange service does not include local telephone service
or toll telephone service.
Toll telephone service means:
(a) A telephonic - quality communication for which there is a
toll charge which varies in amount with the distance and elapsed
&truck through passages are deleted.
Underlined passages are added.
96 -0 -07 6
transmission time of each individual communication; or
(b) A service which entitles the subscriber or user, upon the
payment of a periodic charge which is determined as a flat amount
or upon the basis of total elapsed transmission time, to the
privilege of an unlimited number of telephonic communications to or
from all or a substantial portion of the persons having 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 charges.
Sec. 16 -2. Taxes imposed - electricity, metered or bottled
gas, fuel oil, telecommunication services.
(a) The tax previously imposed pursuant to former Section
16 -1 of the Code of Ordinances on each purchase of electricity and
metered or bottled gas (natural liquefied petroleum gas or
manufactured) in the corporate limits of the city in the amount of
ten percent (10 %) of the payments received by the seller of the
service from the purchaser for the purchase of the service shall
continue in effect.
(b) The tax previously imposed pursuant to former Section 16-
1 of the Code of Ordinances on fuel oil in the amount of four cents
($0.04) per gallon shall remain in effect.
(c) Effective February 1, 1997, a tax is hereby imposed and
levied upon the purchase of telephone communication service which
originates and terminates in the State of Florida, at a rate of
seven percent (7 %) of the total amount charged for any
telecommunication service provided within the city 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,
charges for any foreign exchange service or any private line
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 7
service except when such services are used or sold as a substitute
for any telephone company switched service or dedicated facility by
which a telephone company provides a communication path, access
charges, and any customer access line charges paid to a local
telephone company. Telecommunication service as defined in Section
203.012(5)(b), Florida Statutes, shall be taxed only on the monthly
recurring customer service charges excluding variable usage
charges. The tax previously imposed by former Section 16 -1 of the
Code of Ordinances on purchases of local telephone and telegraph
services in the amount of ten percent (10 %) shall remain in effect
through January 31, 1997.
Sec. 16 - 3. Collection; liability of seller
(a) Pursuant to Section 166.231, Florida Statutes, it shall
be the duty of every seller of electricity, metered or bottled gas
(natural liquefied petroleum gas 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 preceding
calendar month, whether or not such taxes were collected from the
purchaser by the seller. In the event the twentieth day falls on
a Saturday, Sunday or holiday, the time shall be extended to the
next business day following the Saturday, Sunday or holiday. The
date of receipt of such taxes by the City will be the date post-
marked by the U. S. Postal Service, the day received by the Finance
Director or if by electronic transfer, the date received by 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 electricity, metered or bottled gas, water service,
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 8
telecommunications service or fuel oil without collecting,
reporting, and paying over to the City the tax imposed and levied
pursuant to this Chapter.
(c) 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 during the time which the failure
continues.
(d) For the purpose of compensating 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 keeping of
records and for the collection and remittance of the tax.
Sec. 16 -4. Records of purchases; inspection.
(a) Each seller of electricity, metered or bottled gas
(natural, liquefied, petroleum gas or manufactured), water service,
telecommunication service or fuel oil shall keep complete records
showing 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 by the
duly authorized agents of the City during 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 including
those records stored on computer software or otherwise kept by
electronic means, in any way pertaining to the sale, within the
city limits during such times as they may desire.
(b) 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
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 9
the City in connection with such audit is confidential and exempt
from the provisions of Section 119.07(1), Florida Statutes.
(c) 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 given 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 following are exempt from payment of the tax levied and
imposed pursuant to this Chapter:
(a) The United States, the State of Florida and political
subdivisions and agencies thereof.
(b) Purchases by any recognized church for use exclusively
for church purposes.
(c) The purchase of natural gas or fuel oil by a public or
private utility, either for resale or for use as fuel in the
generation of electricity, or for the purchase of fuel oil or
kerosene for use as an aircraft engine fuel or propellant or for
use in internal combustion engines.
(d) Purchases of local telephone service or other
telecommunication services for use in the conduct of a
telecommunication service for hire or otherwise for resale.
(e) Sales of bottled water.
Sec. 16 - 6. Computation of tax.
The tax imposed and levied pursuant to the Chapter may be
computed on the aggregate amount of purchase during 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
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 10
to this Chapter shall embrace and include any part of the
transaction of purchase occurring in the City, whether it is the
entering into of a contract for the purpose of the utility service,
the payment of the charges 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 applicable 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
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 11
•
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 and Second by ,
the vote on the second reading of this ordinance was as follows:
Mayor Jack H. Hayman, Sr. XXX
Councilman Danny K. Hatfield XXX
Councilwoman Louise A. Martin XXX
Councilman Mike Hays XXX
Councilman David L. Mitchum XXX
PASSED AND DULY ADOPTED this day of , 1996.
ATTEST: CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
By:
Susan J. Wadsworth Jack H. Hayman, Sr.
City Clerk Mayor
APPROVED FOR FORM
AND CORRECTNESS:
Krista A. Storey
City Attorney
Struck through passages are deleted.
Underlined passages are added.
96 -0 -07 12
Y
ORDINANCE NO. 96 -0 -08
AN ORDINANCE OF THE CITY COUNCIL OF EDGEWATER, FLORIDA,
AMENDING CHAPTER 16 (TAXATION) OF THE CODE OF ORDINANCES,
CITY OF EDGEWATER, FLORIDA BY AMENDING SECTION 16 -2
(TAXES IMPOSED - ELECTRICITY, METERED OR BOTTLED GAS,
FUEL OIL, TELECOMMUNICATION SERVICES) TO IMPOSE A 10% TAX
ON THE PURCHASE OF WATER SERVICES; 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 reduce the millage rate by .51107 and replace those
those revenues by imposing a 10% tax on water services.
NOW, THEREFORE, BE IT ENACTED by the People of the City of
Edgewater, Florida:
PART A. AMENDMENT OF SECTION 16 -2 (TAXES IMPOSED -
ELECTRICITY, METERED OR BOTTLED GAS, FUEL OIL, TELECOMMUNICATION
SERVICES) OF CHAPTER 16 (TAXATION) OF THE CODE OF ORDINANCES, CITY
OF EDGEWATER, FLORIDA.
Section 16 - 2 is amended as follows:
Sec. 16 -2. Taxes imposed - electricity, metered or bottled
gas, telecommunication services, water service.
(d) Effective October 1, 1996, there is hereby imposed on
each purchase of water service in the corporate limits of the city
a tax in the amount of ten percent (10 %) of the payments received
by the seller of the service from the purchaser for the purchase of
the service.
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.
Struck through passages are deleted.
Underlined passages are added.
96 -0 -08 1
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
Hays, the vote on the first reading of this ordinance held on
August 19, 1996, was as follows:
Mayor Jack H. Hayman, Sr. AYE
Councilman Danny K. Hatfield ABSENT
Councilwoman Louise A. Martin AYE
Councilman Mike Hays AYE
Councilman David L. Mitchum AYE
Struck through passages are deleted.
Underlined passages are added.
96 -0 -08 2
After Motion by and Second by
the vote on the second reading of this ordinance was as follows:
Mayor Jack H. Hayman, Sr. XXX
Councilman Danny K. Hatfield XXX
Councilwoman Louise A. Martin XXX
Councilman Mike Hays XXX
Councilman David L. Mitchum XXX
PASSED AND DULY ADOPTED this day of , 1996.
ATTEST: CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
By:
Susan J. Wadsworth Jack H. Hayman, Sr.
City Clerk Mayor
APPROVED FOR FORM
AND CORRECTNESS:
Krista A. Storey
City Attorney
Struck through passages are deleted.
Underlined passages are added.
96 -0 -08 3
AGENDA REQUEST
C.A. NO.: 96 -123
Date: September 5, 1996
PUBLIC
HEARING RESOLUTION 09/16/96 ORDINANCE
OTHER
CONSENT BUSINESS CORRESPONDENCE
ITEM DESCRIPTION /SUBJECT:
Resolution No. 96 -R -24 and 96 -R -25 - adopting a Millage Rate and Final
budget for Fiscal Year 1996 - 1997.
BACKGROUND:
In compliance with the requirements of Section 200.065(2)(c), Florida
Statutes, a public hearing was held on September 4, 1996, at which time
a tentative budget was adopted pursuant to Resolution No. 96 -R -23. In
addition, the proposed millage rate of 6.590 mills was announced.
Pursuant to Section 200.065(2)(d), Florida Statutes, the next step in
the process is an advertised second public hearing at which time the
millage rate for Fiscal Year 1996 - 1997 and the final budget must be
adopted. The advertisement is scheduled for publication on September 7,
1996, in the News Journal, as required, not less than 2 nor more than 5
days before the second hearing.
RECOMMENDATION /CONCLUSION:
First, Staff recommends that the City Council consider adoption of
Resolution No. 96 -R -24 adopting a millage rate of 6.590 per $1,000
assessed valuation which is a 4.84% decrease from the rolled back rate.
Pursuant to Section 200.065(2)(d), Florida Statutes, the resolution must
be publicly read in full prior to its adoption. Subsequent to the
adoption of Resolution No. 96 -R -24, Staff recommends that the City
Council adopt Resolution No. 96 -R -25 adopting the final budget for
Fiscal Year 1996 - 1997.
FUNDS AVAILABLE: (ACCOUNT NUMBER)
(SPECIFY IF BUDGET AMENDMENT IS REQUIRED)
PREVIOUS AGENDA ITEM: YES NO X
DATE: AGENDA ITEM NO.
Respectfully submitted, Concurrence:
Kr s. a A. Stor-y George McMahon
City Attorney City Manager
e 1 44 --
Ferdinand Munoz /
Finance Director
KAS /rmw
RESOLUTION 96-R -24
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF EDGEWATER, FLORIDA, ADOPTING A MILLAGE RATE
OF 6.590 MILLS PER $1,000 OF ASSESSED
VALUATION FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 1996, AND ENDING SEPTEMBER 30,
1997; WHICH REPRESENTS A 4.84 PERCENT DECREASE
FROM THE ROLLED BACK RATE OF 6.92516;
REPEALING ALL RESOLUTIONS IN CONFLICT HEREWITH
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, pursuant to Section 200.065, Florida Statutes, it is
necessary to adopt a millage rate for the fiscal year beginning
October 1, 1996, and ending September 30, 1997, and to state the
percent, if any, by which the millage rate to be levied exceeds the
rolled -back rate.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City
of Edgewater, Florida:
Section 1. A millage rate of 6.590 mills per $1,000
assessed valuation is hereby adopted for the City of Edgewater,
Florida, for the fiscal year beginning October 1, 1996, and ending
September 30, 1997.
Section 2. The millage rate to be levied will be below the
rolled back rate by Four and Eighty -Four Hundredths percent
(4.84 %).
Section 3. All resolutions or parts of resolutions in
conflict herewith be and the same are hereby repealed.
Section 4. This resolution shall take effect upon
adoption.
After Motion by and Second by
, the vote on this resolution was as follows:
Mayor Jack H. Hayman, Sr. XXX
Councilman Danny K. Hatfield XXX
Councilwoman Louise A. Martin XXX
Councilman Mike Hays XXX
Councilman David L. Mitchum XXX
96 -R -24 1
PASSED AND DULY ADOPTED this day of September, 1996.
ATTEST: CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
By:
Susan J. Wadsworth Jack H. Hayman, Sr.
City Clerk Mayor
APPROVED FOR FORM & CORRECTNESS:
Krista A. Storey
City Attorney
96 -R -24 2
RESOLUTION 96 -R -25
A RESOLUTION ADOPTING A FINAL BUDGET FOR THE
CITY OF EDGEWATER, FLORIDA, FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 1996, AND ENDING
SEPTEMBER 30, 1997; SETTING FORTH REVENUES AND
EXPENDITURES FOR THE GENERAL FUND, THE WATER
AND WASTEWATER FUND, THE REFUSE COLLECTION
FUND, THE STORMWATER MANAGEMENT /MAINTENANCE
FUND, AND THE INTERNAL SERVICE /SELF - INSURANCE
FUND; REPEALING ALL RESOLUTIONS IN CONFLICT
HEREWITH AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, pursuant to Section 200.065, Florida Statutes, the
City Council is required to adopt a final budget for the fiscal
year beginning October 1, 1996 and ending September 30, 1997, at an
advertised public hearing held within fifteen days after the
adoption of a tentative budget; and
WHEREAS, the public hearing shall be held not less than two
(2) days or more than five (5) days after the date the
advertisement is first published; and
WHEREAS, the City Council adopted a tentative budget on
September 4, 1996, and the advertisement for the required public
hearing was published on September 7, 1996.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City
of Edgewater, Florida:
Section 1. The budget as set forth in Exhibit A which is
attached hereto and incorporated by reference is hereby adopted as
the final budget of the City of Edgewater, Florida, for the fiscal
year beginning October 1, 1996 and ending September 30, 1997.
Section 2. The following monies are anticipated to be
collected from the sources of revenue for the General Fund during
Fiscal Year 1996 - 1997:
GENERAL FUND REVENUE
1996 - 1997
Source of Revenue Amount Anticipated
Ad valorem taxes $ 2,436,427
Other revenues 4,465,467
$ 6,901,894
Section 3. From the anticipated sources of revenue for the
General Fund set forth above, the following are the estimated
96 -R -25 1
General Fund expenditures for Fiscal Year 1996 - 1997:
GENERAL FUND ESTIMATED EXPENDITURES
1996 - 1997
Department Amount
City Council $ 62,670
City Manager 148,285
Finance 246,032
Legal Counsel 145,788
Community Development 273,481
Economic Development 32,100
Personnel Administration 101,475
City Clerk 173,098
Other Governmental Services 364,624
Maintenance 106,150
Engineer 151,945
Law Enforcement 2,382,914
Fire & Rescue 813,909
Building 220,261
Civil Defense 5,354
Public Works 476,112
Library 8,025
Parks & Recreation 812,269
Debt Services & Transfers Out 377,402
$ 6,901,894
Section 4. A copy of more detailed explanation of the
revenues and expenditures of the General Fund for Fiscal Year 1996
- 1997 is set forth on pages 5 through 39 of Exhibit A.
Section 5. The amount of $6,049,100 is anticipated to be
collected from the sources of revenue for the Water and Wastewater
Fund during Fiscal Year 1996 - 1997. From those anticipated
sources of revenue for the Water and Wastewater Fund $6,049,100 is
the estimated amount of expenditures for Water and Wastewater Fund
for Fiscal Year 1996 - 1997. A more detailed explanation of the
revenues and expenditures of the Water and Wastewater Fund is set
forth on pages 40 through 49 of the attached Exhibit A.
Section 6. The amount of $1,262,269 is anticipated to be
collected from sources of revenue for the Refuse Collection Fund
during Fiscal Year 1996 - 1997. From those anticipated sources of
revenue for the Refuse Collection Fund $1,262,269 is the estimated
amount of expenditures for the Refuse Collection Fund for Fiscal
Year 1996 - 1997. A more detailed explanation of the revenues and
expenditures of the Refuse Collection Fund is set forth on pages 50
through 52 of the attached Exhibit A.
96 -R -25 2
Section 7. The amount of $1,046,240 is anticipated to be
collected from the sources of revenue for the Stormwater
Management /Maintenance Fund during Fiscal Year 1996 - 1997. From
those anticipated sources of revenue for the Stormwater
Management /Maintenance Fund $1,046,240 is the estimated amount of
expenditures for the Stormwater Management /Maintenance Fund for
Fiscal Year 1996 - 1997. A more detailed explanation of the
revenues and expenditures of the Stormwater Management /Maintenance
Fund is set forth on pages 53 through 55 of the attached Exhibit A.
Section 8. The amount of $138,560 is anticipated to be
collected from the sources of revenue for the Internal Service /Self
Insurance Fund during Fiscal Year 1996 1997. From those
anticipated sources of revenue for the Internal Service /Self
Insurance Fund $138,560 is the estimated amount of expenditures for
the Internal Service /Self Insurance Fund for Fiscal Year 1996 -
1997. A more detailed explanation of the revenues and expenditures
of the Internal Service /Self Insurance Fund is set forth on pages
56 through 58 of the attached Exhibit A.
Section 9. The City Manager is hereby directed and
authorized to appropriate and spend the anticipated revenues as set
forth in Section 3, 5, 6, 7, and 8 and the attached Exhibit A when
the revenues are received and collected. In addition, the City
Manager is authorized to transfer line items within specific funds
and from contingency as needed, but shall not transfer monies from
Fund to Fund without City Council approval. The City Council shall
be notified within thirty (30) days of any transfer from
contingency.
Section 10. All resolutions or parts of resolutions in
conflict herewith be and the same are hereby repealed.
Section 11. This resolution shall take effect upon
adoption.
96 -R -25 3
•
After Motion by and Second by
the vote on this resolution was as follows:
Mayor Jack H. Hayman, Sr. XXX
Councilman Danny K. Hatfield XXX
Councilwoman Louise A. Martin XXX
Councilman Mike Hays XXX
Councilman David L. Mitchum XXX
PASSED AND DULY ADOPTED this day of September, 1996.
ATTEST: CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
By:
Susan J. Wadsworth Jack H. Hayman, Sr.
City Clerk Mayor
APPROVED FOR FORM & CORRECTNESS:
Krista A. Storey
City Attorney
96 -R -25 4