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131ORDINANCE NO. 131 AN ORDINANCE LEVYING A TAX ON PURCHASES OF FUEL OIL, KEROSENE, OR OTHER PETROLEUM PRO- DUCTS, PROVIDING FOR THE COLLECTION OF SUCH TAY, AND PRESCRIBING PENALITIES FOR THE VIOLATION OF THE PROVISIONS OF THIS ORDINANCE.�A BE IT ENACTED BY THE PEOPLE OF THE CITY OF EDGEWATER, FLORIDA: �°�° I tj SECTION 1: There is hereby levied by the City of Edgewater, Florida, on each and every purchase within the corporate limits of the City of Edgewater of fuel oil, kerosene, or other petroleum products, a tax equal to ten per cent (10%) of the first Twenty Dollars ($20.00) plus five per cent (5%) of any sum in excess of $20.00 of each payment re- ceived by the seller of such utility service from the purchase 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 City of Edge- water, Florida, to the seller of such utility service at the time of the purchaser's paying to the seller the charge made by the seller for such utility service, but not lees often than monthly. SECTION 2: It shall be the duty of every seller of fuel oil, kerosene, and other petroleum products with respect to which said tax is hereby levied to collect from the purchaser for the use of said City the tax hereby levied, such collection to be made at the time of collection of the selling price charged in connection with each transaction, and to report and pay over monthly to the City of Edgewater, Florida, all such taxes. SECTION 3: It shall be unlawful for any seller to collect the price of any purchase of fuel oil, kerosene, or other petroleum products, in respect to which 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 price of any such purchase, shall be liable to the said City of Edgewater, Florida, for the amount of such tax, in like manner as if the same had been actually paid to the seller. SECTION 5: If any purchaser shall fail, neglect or refuse to pay to the seller the tax hereby imposed, as hereby reauired, the seller shall have and is hereby invested with the right to immediately discontinue J further service to such purchaser until the tax has been paid in full. SECTION 6: Each and every seller of fuel, kerosene, or other petroleum products, in respect to which a tax is hereby levied shall keep com- plete records showing all purchases within the corporate limits of said City of such fuel oil, kerosene, or other petroleum products, which records shall show the price charged upon each purchase, the date thereof, and the date of payment thereof, and shall at all reasonable times be open for inspection by the duly authorized agents of said City 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 fuel oil, kerosene, and other petroleum products, whether delivered through the medium of a meter or other measuring device, or otherwise, to premises located in the City of Edgewater, Florida. SECTION 8: In all cases where the seller of fuel oil, kerosene and other petroleum products, collects the price thereof at monthly or shorter periods, the tax hereby levied may be computed on the aggre- gate amount of 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. SECTION 9: The tax hereby imposed shall be paid by the seller to the City Clerk of the City 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 City Clerk of the City of Edge- water, Florida, an itemized list of all purchasers of fuel oil, kerosene, and other petroleum products, as the case may be, in the City 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 fuel oil, kerosene, or other petroleum products used during the preceding months, which were unpaid at the time of rendering previous reports, and said seller, at the respective times of rendering such monthly reports, shall in each such case pay to the City Clerk of the City of Edgewater, Florida, the amount shown to be due the said City by said report, and the City Clerk shal issue a receipt therefor. - 2 - SECTION 10: Any purchaser wilfully failing or refusing to pay the tax hereby imposed, and any seller violating the provisions hereof, or any officer, agent or employee of any seller, violating the provisions hereof, shall be subject to a fine of not more than 9$100.00, or to imprisonment for not more than thirty days, or both such fine and im- prisonment, uyDon conviction in the Municipal Court of said City of Edgewater, Florida, for each and every violation. SECTION 11: All monies accruing from the tax hereby levied shall be deposited in the City Treasury by the City Clerk in the same manner as other taxes, and the City Council is hereby authorized to appropriate and expend said taxes for any municipal purpose. SECTION 12: The United States of America, State of Florida, and Polit- ical Subdivisions and the Agencies thereof are hereby exempted from the payment of taxes by this Ordinance. This tax also applies to fuel oil, kerosene or other petroleum products delivered to the premises of the purchaser, and does not apply where the purchaser is a licensed dealer forCelivery, such as a filling station. The tax imposed by this Ordinance shall in no event be construed to conflict with or dupli- cate any taxation under Ordinance No. 13 adopted January 23, 1952• The purpose of this Ordinance is to remedy by eaual taxation the dis- crimination nowexistingwhereby users of the products set forth in Ordinance No. 13 of the City of Edgewater are taxed and the users of other like products are not. SECTION 13: If any word, section, portion or clause of this Ordinance shall be held void, inoperative or unconstitutional, for any reason, such invalidity or unconstitutionality shall not affect or invalidate the remainder thereof. SECTION 14: All ordinances ol` parts of ordinances in conflict herewith be, and the same are, hereby repealed. SECTION 15: This Ordinance shall take effect as of October 1, 1956. The above Ordinance was read in full and passed by the vote of the City Council of the City of Edgewater, Florida, at a regular meeting on the loth day of September, A. D. 1956. - 3 - Upon motion duly made, seconded and carried, the reouirement of reading said Ordinance upon second reading was waived, and the Ordinance was ordered put upon final passage. Passed by the vote of the City Council of the City of Edgewater, Florida, at a regular meeting of said Council held on the loth day of September, A. D. 1956, and approved as provided by Law, the vote of said Council on roll call being as follows: City Clerk G' O fe c�v e l .Mayor Mn l Counc�C / a�i � .-. Councilma Councilman Councilman Approved this loth day of September, A. D. 1956 4