165 leiso *so
ORDINANCE NO.
A-. ORDINANCE LEVYING A TYE: ON PURCHASES OF ELECTRICITY, METERED
OR BOTTLED GAS (NATURAL, LIQUIFIED PETROLEUM GAS OR MANUFACTURED),
?ROVIDING FOR THE COL_ECTION OF SUCH TAX, A-.-D 2 ESCRIBING PENALT=Y.sS
FOR THE VIOLATION OF THE PROVISIONS OF SUCH ORDINANCE.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF EDGEWATER, LORIDA:
SECTION 1. There is hereby levied by the Town of Edgewater,
Florida, on each cnd every purch`se, thin the corporate limits
of the Town of Edgewater, of electricity, metered or bottled gas
(natural, liquified petroleum ga-: or manufactured) , a tax equal
to ten oer cent of t e first $20.00 plus five -percent of any
sum in excess of $20.00, of each payment received by the seller
of such utility service from the purchaser of such utility service,
which tax shall in every case be collected from the purchaser, and
paid by such Purchaser, for the use of the Town of Edgewater,
Florida, to the seller of such utility service, at the time of
the purchaser' s )aying_to the seller the charge made by the seller for
such utility service, but not less often than monthly.
S ?CTION 2. It shall be the duty of every seller of electricity,
metered or bottled gas (natural, liquified petroleum gas or
manufactured) , with respect of which the said tax 5-s hereby
levied, to collect from the purchaser, for the use of said tolvn,
the tax hereby levied, such collection to be made at the time
of collecting the selling price charged in connection with
each transaction, and to report and pay over monthly to the Toval
Clerk of the To-:n of Edgewater, Florida all such taxes.
/6.
•
a
lee
SECTION 3. It shall be unlawful for any seller to collect the
Price of any purchase of electricity, metered or bottled gas
(natural, liquified petroleum gas or manufactured) , in respect
of which the said tax is hereby levied, without at the same
time collecting the tax hereby levied in respect of such Purchases.
SECTION 4. Any seller failing to collect such tax, at the time
of collecting the ._rice of any such purchase, shall be liable to
the said Town of Edgewater, Florida for the amount of such tax,
in like manner as if the same had been actually ?aid to the
seller.
SECTION 5. If any purchaser shall fail, neglect or refuse to
Day to the seller the tax hereby imposed, as hereby required, .
the seller shall have and is hereby invested with the right to
immediately discontinue further service to such purchaser until
the tax has been paid in full.
SECTION 6. Each Had every seller of electricity, metered or
bottled gas (natural, liquified petroleum gas or manufactured) ,
in respect of purchases of which a tax is hereby levied, shall
keep complete records showing all purchases within the corporate
limits of said town of such electricity, metered or bottled gas
(natural, liquified petroleum gas or manufactured) , which records
shall show the iri_ce charged upon each purchase, the date thereof,
and date of Payment thereof, and shall at all reasonable times be
open for inspection by the duly authorized agents of said town,
who shall have authority to make such transcripts thereof as they
may desire.
SECTION 7. The tax hereby levied shall apply to all purchases
of electricity, metered or bottled gas (natural, liquified
Petroleum gas or manufactured) , whether delivered through the
medium of a meter or other measuring device, or otherwise,
to remises located in the Town of Edgewater, Florida.
SECTION 8. In all cases where the seller of electricity,
metered or bottled gas (natural, liquified Petroleum gas or
manufactured) , collects the price thereof at monthly or
shorter periods, the tax hereby levied may be computed on
the aggregate amount cf _purchases by each consumer during such
period, provided that the amount of tax to be collected shall
be the nearest whole cent to the amount computed.
CTION 9. The tax hereby imposed shall be paid by the
seller to the Town Clerk of the Town of Edgewater, Florida,
monthly, in the manner following: on or before the 15th day of
each month, the seller shall report, in writing, under oath, to
the Town Clerk of the Tovm of Edgewater, Florida, an itemized
list of all purchasers of electricity, metered or bottled gas
(natural, liouified petroleum gas or manufactured) , as the
case may be, in the Town of Edgewater, Florida, giving in each
instance the amount paid to such seller by each consumer for the
Preceding, month, together with all amounts paid for electricity,
metered or bottled gas (natural, liquified petroleum gas or
manufactured) , used during the preceding months, which were
unpaid at the time of rendering _previous reports, and
said seller, at the respective times cf rendering such monthly
re orts, shall in each such case nay to the Town Clerk of the
Toy m of Edgewater, Florida the amount shown to be due the sc:id ton
by said report, anal *Lie Tot:-t Clerk shall issue a receipt t.lerefor.
SECTIO-: 10. Any purchaser willfully failing or refusing to
tax hereby imosed, - - violating the _,rovisions
hereof, cr any officer, agent or employee of any seller, violating
the ')rovi_sions hereof, shall be subject to a fine of not more
than $100.00, or to imprisonment for not more than thirty days,
or both such fine imprisonment, upon conviction in the municipal
Court of said Town of Edgewater, Florida, for each and every
violation.
SECTION 11. All monies accruing from the tax hereby levied shall
be deposited in the Tower Treasury by the Town Clerk in the same
manner as other taxes, and the Town Council is hereby authorized
to appropriate and expend said taxes for any municipal purposes.
SECTION 12. If any section, Portion or clause of this ordinance
shall be held void, inoperative cr unconstitutional, for any reason,
such invalidity, or unconstitutionality shall not affect or in-
validate the remainder thereof.
4_ ,_�1.5
]CTIOT` 13. All ordinances and :?arts of ordinances in conflict
with the -rovi sions of this ordinance are hereby repealed.
SECTI07 1A. This ordinance shall be in full force and effect
ilue ',IS
upon its ao :rcval by the Mayor of the Tom of Edgewater, Florida,
or upon its becoming a law without such approval, and shall be
4
applicable to all sales rendered or _lade thereafter.
The above ordinance was read in full and passed by t he u=nanimous
vote of the Tovan Council f the To1c7 of Edgewater, Florida at a
regular meeting on the 13th day of April, A. B. 1949.
Upon motion duly made, seconded and unanimously carried, the
requirement of reading sajd ordinance upon second reading was
waived and the ordinnce was ordered ):3t upon final passage.
Passed by the unanimous vote of tn.?, To-.n Council of. the Town
of Edgewater, Florida at a regular meeting of said council
held on the 13th day of April, A. D. 1949, and aporoved
i
I as )rovided by law, the vote of s: id council on roll call
s
i being as follows:
..,,c---c-- .,-,-- c"7:7 __
'Iay•r - C. oilman
I
s;
court" Cou = c :an_
e
��>
4L x y-; .Coci :-an
'fie
1 - " ...,0 Or..,,,, " fr
Appr? d . 1 1 13thh day of April, A. 1i. 1949.
.:/
fA
Mayor