HomeMy WebLinkAboutCHAPTER #176 ! ?i
T~ COL~CTION OF SUCH T~ A~ PRO~ING PENALT~S
BE IT ORDA~ED BY T~ CI~ COUNCIL OF T~ CITY OF
SE~ST~N, FLOR~A.
SECTION 1. ~di~nce No.~is hereby repealed and is superseded
by
~s ordi~nce.
SECTION 2, Thai ~ere is hereby levied by the Ci~ of Sebastian within ~e
corporate limits of said Ci~, on each and every sale within said Ci~ of electricity,
metered or bottled gas (natural, liquefied petroleum ~s or man~ac~ed) water
service and local telephone and telegraph services, a ~x of 10% of ~e c~rge
made by the seller ~ereof, which ~x, in every case s~ be paid by the purchaser,
for the use of said Ci~ to the se~er of such electrici~, metered or bo~led gas
(~lural, liquefied pe~olem gas or man~actured), water service~r local telephone
~d telegraph services at ~e time of pay~g ~e charge ~erefor.
SECTION 3. It sha~ be the duty of every se~er of el~c~i~, metered or
bottled gas (~tural, liquefied petroleum gas or mnufac~red), water ser~ce or
local telephone and telegraph services to co,cci from the purchaser for the use of
said Ci~ the ~x hereby levied, at the time of collec~g ~he sel~g price charged
for each transaction, and to report and pay Over on or before the~ay of each
calen~r month unto ~e Ci~ Clerk of said Ci~, all such ~xes le~ed and collected
dur~g the prece~ng calen~r mon~. Ii s~l be ~wfui for any seller to collect
~e price of any sale of electricity, metered or boiled ~s (na~ral, liquefied
petroleum ~s or man~ac~red), water service or local telephone and telegraph
services, without at the s~e t~e, collecting ~e ~x hereby levied in respect to
such sale or sales u~ess such seller shall elect to assume and pay such ~x without
co~ecting the same from the purchaser. Any consumer fa~ing to pay such ~x as
the same may lawfully be imposed by the Ci~ s~ be.liable to the Ci~ for the amount
of said lax and ~e ~ayor of said Ci~ shall cause to be brought all suits and actions
and to rake all procee~ngs in lhe ~me of ~e Ci~ as may be necess~ for ~e
recovery of such ~x. The Ci~ may in ~e non-payment of said tax by said consumer
lawfully impose and is hereby invested with the power to make such special assessments
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a~ainst the property of the consumer (said property real, personal or mixed) as
may be necessary for the payment of said tax.
SECTION 4. Each and every seller of electricity~ metered or bottled gas
(natural, liquefied petroleum gas or manufactured), water service, er local tele-
phone and telegraph services shall keep complete records showin~ all sales in said
City of such commodities or services, which records shall show the price charged
upon each sale, the date thereof and the date of payment thereof, arid said records
shall be kept for inspection by the duly authorized agents of said City during business
hours, on all business days, and said duly authorized agents of the City shall have the
right, power and. authority to make such transcripts thereof during such time as they
may desire.
SECTION §. The United. States of America, State of Florida, and the political
subdivisions and agencies, board,s, commissions and authorities thereof, are hereby
exempted from payment of the tax levied hy this Ordinance.
SECTION 6. The tax hereby levied on sales of telephone service shall apply to
all charges made for local telephone service except local messages which are paid
for by inserting coins in coin.-operated telephones; the total amount of the guaranteed
charge on each bill rendered for semi-public coin box telephone service shall be sub-
ject to such tax. Each metered or r~asured service of electricity, water service or
gas (natural, liquefied petroleum gas or manufactured) shall constitute a separate
sale.
SECTION 7. In all cases where the seller of electricity, metered or bottled
gas (natural, liquefied petroleum gas or manufactured), water service, or local
telephone and telegraph services, collects the price thereof at monthly periods the
tax hereby levied may be computed on the aggreg~ate amount of sales during such
period, provided that the amount of tax to be collected shall be the nearest whola
cent to the amount computed, and provided that said tax shall not exceed Two and
50/100 ($2.50) Dollars for any period of one month or less than one month in which
the seller shall collect or receive payment from the purchaser for each of such
services or commodities.
SECTION 8. Any purchaser Willfully violating or refusing to pay the tax hereby
imposed where the seller has not elected, to assume and pay such tax, and any seller
willfully violating the provisions hereof, shall upon conviction be subject to a fine
V£RO B£ACH, FLORIDA
of not more than $100.00 or imprisonment for each and every Violation.
SECTION 9. In the event any section, paragraph, sentence or clause or
portion of this ordinance shall for any reason be held unconstitutional, invalid or
ineffective, the same shall not repeal, nullify or in anywise effect any other section,
paragraph, sentence or portion of this ordinance. The City Council of said City
hereby declares that it would have enacted each separate section, paragraph,
clause and portion of this ordinance irrespective o{ any Other section,
paragraph, sentence, clause or portion thereof.
SECTION 10. All ordinances and parts of ordinances in conflict herewith shall
be, and the same are, hereby repealed.
SECTION i 1. Upon its passage this ordinance shall become effective and
applicable to all bills or sales rendered or made on and after the /~day of ~
1959.
I hereby certify that the foregoing ordinance was passed by the City Council
on the /Xf'Lday of July, 1959.
Attest '
President
TO: The Mayor of the City of Sebastian, Florida:
Council on the /~'~day of July, 1959.
I hereby certify that the foregoing ordinance was duly passed by the City
The foregoing ordinance approved by me this day~ of July, 1959.
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