HomeMy WebLinkAboutO-99-05ORDINANCE NO. O-99-05
AN ORDINANCE OF THE CITY OF SEBASTIAN, INDIAN RIVER
COUNTY, FLORIDA, REMOVING THE CAP ON PUBLIC SERVICE
TAX; PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABH~ITY; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in 1959 the City of Sebastian enacted a municipal public service tax; and
WHEREAS, at the time it was enacted, a cap of $2.50 was placed on the imposition of
said tax; and
WHEREAS, due to inflation in the forty years since the cap was put in place, the largest
commercial establishment in the city now pays the same amount of tax as the lowest income
resident; and
WHEREAS, since 1987, caps on public service taxes have been declared illegal and in
violation of the Florida state constitution.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF SEBASTIAN, INDIAN RiVER COUNTY, FLORIDA, as follows:
Section 1. That section 94-31 of the Code of Ordinances, City of Sebastian, Florida is
hereby amended to read as follows:
Sec. 94-31. Computation of tax.
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 levied by this article may be computed on the aggregate
amount of sales during such period, provided that the tax to be collected
shall be the nearest whole cent to the amount computed.
are hereby repealed.
CONFLICT. All ordinances or parts of ordinances in conflict herewith
SEVERABILITY. In the event a court of competent jurisdiction shall hold or
determine that any part of this Ordinance is invalid or unconstitutional, the remainder of the Ordinance
shall not be affected and it shall be presumed that the City Council of the City of Sebastian did not intend
to enact such invalid or unconstitutional provision. It shall further be assumed that the City Council
would have enacted the remainder of this Ordinance without said invalid or unconstitutional provision,
thereby causing said remainder to remain in full force and effect.
~. EFFECTIVE DATE. This Ordinance shall take effect following its adoption by
the City Council.
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motion was seconded by Councilmember and, upon being put to a vote, the vote
was as follows:
Mayor Martha S. Wininger
Vice-Mayor Chuck Neuberger
Councilmember Joe Barczyk
Councilmember Ben A. Bishop
Councilmember Edward J. Majcher, Jr.
The Mayor thereupon declared this Resolution duly passed and adopted this
day of ff~r~/~ , 1999.
Kathryn 1V~. O'l~allora~, CMC/AAE
City Clerk
CiTY OF ~EBASTIAN, FLOP, iDA
By:
' Martha S. Wining~r, Mtlyor
Approved as to form and legality for
reliance by the City of Sebastian only:
Rich Stringer, City Atto~._.~
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