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13.... ... rye.. ., -" . J ORDINANCE NO. AN ORDINANCE AMENDING ORDINANCW. 165 ADOPTED BY THE CITY OF EDGEWATER, FLORIDA ON THE 13TH DAY OF APRIL, A. D. 1949, BEING "AN ORDINANCE LEVYING A TAX ON PURCHASES OF ELECTRICITY, METERED OR BOTTLED GAS (NATURAL, LIQUIFIED PETROLEUM GAS OR MANUFACTURED), PROVIDING FOR THE COLLECTION OF r•..:x SUCH TAX AND PRESCRIBING PENALTIES FOR THE VIOLA- TION OF THE PROVISIONS OF SUCH ORDINANCE", SO THAT THE PURCHASE OF LOCAL TELEPHONE AND TELEGRAPH SERVICE. .. WITHIN THE CITY OF EDGEWATER, FLORIDA MAY ALSO BE TAXED UNDER THIS ORDINANCE. BE IT ENACTED BY THE PEOPLE OF THE CITY OF EDGEWATER, FIORIDA- SECTION It That Ordinance No. 165 be, and the same is, hereby amended to read as follows: SECTION It 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 electricity, metered or bottled gas (natural, liq- uified petroleum gas or manufactured), and local telephone and tele- graph service a tax equal. to Ten Par Cent (10%) of the first Twenty Dollars ($20.00) plus Five Per Cent (5%) of any sum in excess of Twenty Dollars (020.00) 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 City of Edgewater, 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 less often than monthly. SECTION 2t It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquified petroleum gas or manu- factured), and local telephone and telegraph service with respect of which the said tax is hereby levied to collect from the purchaser for the use of said City the tax her `h1A, ad, such collection be made at the time of collecting r'lling price charged in connection with each transaction.' to report and pay over monthly to the City Clerk of the City of Edgewater, Florida, all such taxes. SECTION : It shell be unlawful for any seller to collect the price of any purchase of electricity, metered or bottled gas (natural, liquified petroleum gas or manufactured), and local telephone and telegraph service 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 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 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 61 Each and every seller of electricity, metered or bottled gas (natural, liquified petroleum gas or manufactured), and local telephone and telegraph service, in respect of pur- chases of which a tax is hereby levied, shall keep complete rec- ords showing all purchases within the corporate limits of said city of such electricity, metered or bottled gas (natural, liquified petroleum gas or manufactured), and local telephone and telegraph a 2 - services which records shall show the 4Wfi&rged upon each purchase, the date thereofn an�Y Mf payment thereof, and shall at all reasonable timesfor inspection by the duly authorized agents of said who who shall have authority to make such'transcripts thereof as they may desire. SECTION 71 The tax hereby levied shall apply to all purchases of electricity, metered or bottled gas (natural, liquified petroleum gas or manufactured), and local telephone and telegraph service, whether delivered through the medium of a meter or other measuring device, or otherwise, to premises located in the City of Edgewater, Florida. SECTION Ss In ell cases where the seller of electricity, metered or bottled gas (naturals liquified petroleum gas or manufactured)s and local telephone and telegraph service, collects the price thereof at monthly or shorter periods, the tax hereby levied may be computed on the aggregate 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 91 The tax hereby imposed shall be paid by the seller to the City Clerk of the City of Edgewater, Florida, monthly, in the manner followings on or before the 15th day of each month, the seller shall reports in writing, under oaths to the City Clerk of the City of Edgewater, Floridan an itemized list of all pur— chasers of electricity, metered or bottled gas (natural, liquified petroleum gas or manufactured), and local telephone and telegraph service, as the case may be, in the City of Edgewater, Floridan 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 - 3 - gas or manufactured), and local used during the preceding months, of rendering previous reports, an telegraph service, unpaid at the time r, 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 shall issue a receipt therefor. SECTION lOt Any purchaser willfully 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 $100.00, or to imprisonment for not more than thirty days, or both such fine and imprisonment, upon conviction in the municipal Court of said City of Edgewater, Florida, for each and every viola— tion. SECTION ll. 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 purposes. SECTION 12t The United States of America, State of Florida, and Political Subdivision and the Agencies thereof are hereby exempted from the payment of taxes by this Ordinance. SECTION 13: If any 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 in— validate the remainder thereof. SECTION 2t All ordinances or parts of ordinances in conflict herewith be, - 4 - and the same are, hereby repealed. SECTION 3e This Ordinance shall take upon its passage and approval by the Mayor. y 1952 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 23rd day of January, A. D. 1952. Upon motion duly made, seconded and carried the requirement 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 23rd day of January, A. D. 1952 and approved as provided by Law, the vote of said Council on roll call being as follows: FRI Councilman Gn7 Clerk Approved this 23rd day of January, A. D. 1952. V M4a'