HomeMy WebLinkAbout05-07-2004 1225 Main Street [] Sebastian, Florida 32958
Telephone (772) 589-5330 [] Fax (772) 589-5570
City Council Information Letter
May 7, 2004
Skate Park Facility General Maintenance Pro.qram
In response to concerns relative to structural and aesthetic conditions of the
Sebastian Skate Park at the Barber Streets Sports Complex, please be
advised that the Parks and Recreation Division of the Department of Public
Works does in fact employ and sponsor an annual maintenance program for
the facility. Although the structure is only three years old, corrective
measures and adjustments have included installation of 2"x6" boarding at
the base of all ramps, as well as replacement of deck surfacing in certain
areas. Between now and later this fall after approval of the 2004/2005
Adopted Budget, additional enhancements to the facility will include
repainting in appropriate areas throughout the structure, application of
various wood decay prevention methods, additional refurbishment of deck
material that has sustained damage, as well as adjustments to support
hardware, notably exposed screws and nails. Other accommodating
improvements to be considered include possible installation of an adjacent
water fountain and installation of a shaded area, perhaps in the vicinity of
the entrance and bleachers for viewing patrons. To curtail liability issues,
such extensive maintenance may therefore also necessitate temporary, yet
brief closures of the facility, not anticipated to last for more than one to two
days or so. I will of course inform City Council publicly of the necessity of
such as scheduling progresses accordingly.
Further Clarification - Indian River County Department of
Utilities Administration Position Re.qardinR Rate Equalization
Char.qe
By now at least some of you may have seen and/or read the attached letter
and background information from Indian River County Administrator Joe
Baird (originally delivered to my office last summer) that essentially
City Council Information Letter
May 7, 2004
Page 2
summarizes the Department of Utilities' position regarding the levy and
collection of a rate equalization charge via monthly water bills in the City of
Sebastian. As briefly mentioned during last week's meeting, staff has, in
recent years, made attempts to amicably address this matter and to resolve
any potential misgivings accordingly. However, our efforts to date have
resulted with the aforementioned report (i.e. because these arrangements
were made as conditions and provisions governing the agreement with the
County to purchase the City's water utility in 1995, etc.), as I do not have the
impression that county staff is interested in working with the City of
Sebastian to make desired adjustments. Both staff from the Office of the
City Manager and the Department of Finance will offer clarification to the
Budget Advisory Committee during their first meeting scheduled to take
place Thursday, July 15th. Meanwhile, in an effort to address additional
questions and/or concerns publicly regarding this matter, I will invite
representatives from Indian River County to offer a presentation regarding
this matter to City Council in the coming weeks.
Proceeds from Recent City of Sebastian Auction
As many of you may be aware, the City of Sebastian recently participated in
an intergovernmental surplus auction that was held at the Indian River
County Sheriff's Office compound on 41st Avenue in unincorporated Veto
Beach. Declared surplus property and assets, notably retired fleet vehicles,
furniture and office equipment was therefore sold at very competitive prices
to various customers who visited the compound. I am pleased to report that
the City of Sebastian's proceeds from the sale totaled $6,314.00. This
accomplishment therefore represents supplemental revenue to the
community, our upcoming third quarter budget adjustment process to take
place via a regular City Council meeting later this summer will reflect
absorption of proceeds accordingly. The attached report as compiled and
delivered earlier this week by auctioneers Karlin Daniel and Associates, Inc.
summarizes specific purchase transactions accordingly.
Free Tennis Lessons at Schumann Park Tennis Complex
United States Tennis Association certified instructor John Danise recently
announced that he will offer free lessons at the Schumann Park Tennis
City Council Information Letter
May 7, 2004
Page 3
Complex each Thursday for the remainder of the month of May 2004. As
referenced in the attached flyer, Mr. Danise also offers a standard and set
schedule of lessons at the facility. Periodically, the Parks and Recreation
Division receive inquiries about the possibility of lessons being offered at
public facilities in Sebastian. Although the City of Sebastian does not
directly employ individuals to offer such services at this time, the
aforementioned arrangement with John Danise has actually existed for over
four years now, since the time he was first awarded a license from the City
to provide respective recreational opportunities in the community in early
2000. Mr. Danise can therefore be contact by interested individuals by
calling 589-4278 or via e-mail at JDSchoolofTennis@aol.com.
Enclosure(s):
Letter and Background Information from County Administrator Joe Baird - Water Utility Rate Equalization Study
Summary of Auction Results from Karlin Daniels and Associates
Draft Flyer from John Danise- Tennis Lessons at Schumann Park Tennis Comp[ex
My Documents/In foLetter216
BOA. RD OF COUNTY COMMISSIONERS
1840 £.sth Street, Veto Beach, _Florida 32960-$365
July 31, 2003
Terre~ce iV[core, City Manager
City of Sebastian
city.an
I225 Main Street
Sebastian, FL 32958-4165
Dear Mr. Moore:
This letter is wrilten in response to the a.rdcle in the Press Journal on ~:uly 29,
2003 regardl-g ~he ra~e equalLzatiom charge. It seems some of the budget committee
members do not have ali the facts and information. I/eel there is a need for clarification.
( In 1995 Sebastian approached Inalan l~ver County asking them to purchase the
Sebastian water and wastewatez utility because it had. become a financial hardship. The
City of Sebasti~ had pledged, and was ming gener~al operating revenues to Support the
utility system. Sebastian was going to have to pledge additional general operating
revenue to pay for the needed replacement of the existing plants and fines, and to expand
the system.
On September 20, 1995, in an effort to assist Sebastian, Indian River County
entered Into an inte~local ag~-eement.with the City of Sebastian, providing for the transfer
of the City of Sebastian water and wastewater system at a cost of $5,000,000 to the
County. As part of the purc:hase agreement and requirement .(page 17, Section 6.02) the
rate e~,~l"~?~fion cha~ge was imposed.
The agreement also allowed the City of Sebastian to 'impose and levy a public
service tax (page 17, Section 6.03~ on the utility system. Sebastian has taken advantage
of this process and has imposed a 10% utility tax on the utihty system. Initially,
Sebastian had a $2.50' cap per customer. By Ordinance 0-99-05 on August 11, 1999 the
City of Sebastian removed the cap of $2.50 which increased the ufihty tax. Many
Sebastian residents fhinV the County receives this .10% utility tax because it is on the
Indian River County utility bill.
Attached is a copy of the Seba~an water and wastewater purchase agreement,
Indian River County Resolution 95-16, and Sebastian Ordinance 0-99-05. As you can
see, the rate equalization charge was part of the requirements of the original puretmse.
You may want to share this information with the Budget Corrrmittee.
Yu~ry truly yours,
~siStltllt Collllty .A_dmlni slrator
JA.B/mg
cc: Board of County Commissioners
Jmes ]E. Chandl0I, Colmty A dmlni.~a'ator
Brik Olson, Director o£Utilities
Mayo~ Waltor Barn~s, City of Sebastian/~/~
OPEP~TIO~, ~=r~NC~ AND
~e p~ase, sa!e, ~ansfer ~d ass~p=ion o~ ~e
U=i!ity Sys=~ =s con=~pla=~ h~a~ s~!l ~e cov~s
provisions con=a~ed ~ t~ ~icle bec~e effe~ive.
(A) To'~e ~= p~==m~ by law, ~e ~ifo~
u~ili=y policies sh~l a~ly wi~ ~e C~=y ~d ~ere shall be no
~ ~ar~es for w==er ~d sewer s~ice ~! be
~=lusive!~ by ~e ~ty. At no' t~ shall re=es, fees,
~arges, ~c!u~g ~e ~t~ e~ization =~e, for ~y class
user or prope~ o~er wi~ ~e Ci=y ~ceed ~e to~l ~ged by
~e CO~=y, ~clu~g ~e Co~'s ~ise fee, for a comp~lm
class of ~ers or pro~ o~ers ~i~ ~e ~co~orated armms
of ~e
(A) ~e City a= a~ =~es ~1 have ~e power ~d au~ority
to ~pose ~d ~ ~y p~li= s~ice t= now or h~mafter
by law, ~e Co~ ~1 =olle~ su~ ~!ic me~ice == at ~e
t~e of pa~t for su~ Se~icm. Acco~gly, ~e Co~ty shall
distin~ish he,men se~ice provided ~ ~co~orated
City of Sebastian
1225 MAIN STREET~ m, SEBASTIAN, FLORIDA 32958
TELEPHONE (561) 589.5330 m FAX (561) 589-5570
1999 j
August 17, 1999
Board Of'County Commissioners
Utilities Department
Atto: 3effSmith, CPA~ Assistant Director Utility Services
] g40 25t~ Street
Veto Beach, Florida 32960
RE: Public Service Utility Tax Kevision, implementation Date October 1, 1999
Dear Mr. Smith:
Enclosed please find City of Sebastian Ordinance O-99-05 that removes the cap 0552.50
from the Public Service Utility Tax calculation. In addition, we are providing you with a
revised ordinance indicatingthat the ten-percent (10%) public service tax has not changed.
We respectfully request that you implement the change in the tax computation as of
October 1, 1999,
if you have any questions or need additional information, please call me at 561-3 g$-8205.
Sincerely,
Mark C. Mason, CPA
Director of'Finance
QRI)INANCE NO. O=99.-05
AN ORDINANCE OF ~ CITY OF SEBASTIAN, ]NDLAN RIVER
COUNTY, FLORIDA, REMOVING TnF. CAP ON i~UBLIC SERVICE
TAX; iPliOVIDING FOB. CONFLICTS; PROVIDING FOll
SEVERA.BT~ .~1~; PROVIDING FORAN EFFE(--~'I ~rE DATE.
W~I~.KEAS, in 1959 the City of Sebastian enacted a municipal public service tax; aud
WHEREAS, at the time it was enacted, a cap of $2.50 was placed on the imposition of
said tax; ~md
WItF~REAS, due to irdlation in the forty years since the caP was put in place, the la,.est
c~mmercial establishment in the city now pays the same amount of tax as the lowest income
resident; and
WI~.~F. AS, s/nco 19g7, caps on public service taxes have been declared illegal and in
violation of the ~ofid~ state c~n~tution.
NOW, THEREFORE, BE IT ORDAIN'ED BY ~ CITY COUNCIL OF TKE
CITY OF SEBAST/AN, INDIAN RIVER COUNTY, FLOP, IDA, as follows:
That section 94-31 of the Code of Ordinances, City of Sebastiatg Florida is
hereby amended to read as follows:
Sec. 94-31. Computation,of
In all case/~here ~he seller of
(natut:al. liquefied petroleum gas or manufactured), water service, or local
telephone and telegraph services collects the price thereof at monthly
periods, the tax l~vied by flis article may be computed on the alkgregate
amount of sales during such period, provlded.that the tax tv be colleaed
shall be the nearest whole cent to the amount computed.
are hereby repeale~L
CONFLICT. All ordinances or pans of ordinances in conflict herewith
SEVERABU.1TY. In the ewm a court of competent jurisdiction stroll hold or
determine that any pan of this Ordinance is invalid or unconstitutional, the remainder of the Ordinance
shall not be affected and it shall be presumed that the City Coundl of the .City of Sebastian did not/ntend
to enact such immlid or unconstitutional provision. It shall further be assumed that the City Council
would have enacted thc remainder of this' Ordinance without said invaiid or unconstitutional provision,
thereby causing said remainder tc remain h full force and effect.
~. EFFECFIVE DATE. This Ordinauce shall take effect following its adoption by
the City Council.
2
The £oregoing Ordinan~ waz moved for adoption by Couneilmember
motion was seconded by Coun~Imember /~Sj~f./~Z~.
was ~ fo~ows:
~or M~ S. W~er ~
~yor Chu~k N~be~ ~
Co~b~dw~d ~. ~jcher, ~r.
and, upon being put to a vote~ thc ~ot~
The Mayor thereupon declared this Resolution duly passed and adopted this
day of ~t.~:~" , 1999.
Kathryn lvl[ O~lalloran, C~IC/AAE
Cits' Clerk
Approv~ as to form and legality for
reliance by the City of Seb%tian only:
City Of
Sebastian
Sec. 94-26.
Sec.
Sec.
Sec. 94-29.
Public Service Tm=
Levy.
94'27. Exemptions.
94-28. Collection by seller; monthly reports; delinquency.
Record of sales by seller; examination by city.
Sec. 94-30. Tax applicable only for local telephone
metered sales of gas, etc.
Sec. 94-31.
Sec. 94-32.
Secs. 94-33--94-50.
Computation of tax.
Penalty for violation of article.
Reserved.
service;
ARTICLE II. PUBLIC SERVICE TAX*
*Cross. reference(s)--Utilities, ch. 102.
State law reference(s)--Public service tax,
F.S. ~ 166.231.
Sec. 94-26. Levy;
There is hereby levied by the city within the corporate
limits of the city, on each and every sale within the city of
electricity, metered or bottled gas (natural, liquefied petroleum
gas or manufactured), water service and local telephone and
telegraph services, a tax of ten percent of the charge made by
the seller thereof, which tax, in every case, shall be paid by
the purchaser, for the use of the city to the seller of such
electricity, metered or bottled gas (natural, liquefied petroleum
gas or manufactured), water service or local telephone and
telegraph services at the time of paying the charge therefor.
(Code 1980, ~ 25-!6)
Sec. 94-27. Exemptions.
(a) The United States of America, the State of Florida, ~nd
the political s~bdivisions aqd ~gencies, boards, commissions and
authorities thereof, are hereby~xempted from payment of the tax
levied by tkis article.
(b) Any recognized church.is exempt
this article. ~ ~.
from the
tax levied by
(Code 1980, ~ 25-17)
Sec. 94-28~ Collection by seller; monthly reports; de!inquenc?.
(a) It shall be the duty of every seller of electricity,
metered or bottled gas (natural, liquefied petroleum gas or
manufactured), water service or local telephone and telegraph
services to collect from the purchaser for the use of the city
the tax levied by this article, at the time of collecting the
selling price charged for each transaction, and to report and pay
over on or before the 20~h day of each calendar month unto the
city clerk, all such taxes levied and col!ected during the
preceding calendar month. It shall be unlawful for any seller to
collect the price of any sale of electricity, metered or bottled
gas (natural, liquefied petroleum gas or manufactured), water
service or local telephone and telegraph services, without at the
same Time collecting the tax levied by this article in respect to
such sale, unless the seller shall elect to assume 'and p~y suck
tax without collecting the tax from the purchaser.
(b) Any consumer failing to pay the tax as such tax may
lawfully be imposed by the city shall, be liable to the city for
the amount of such tax and the city manager shall cause to be
brought all suits and actions and to make e!l proceedings in the
name of the city as may be necessary for the recovery of such
tax. The city may in the nonpayment of the tax by the consumer
lawfully impose and is hereby invested with the power to make
such special assessments against the property of the consumer
(such property real, personal or mixed) as may be necessary for'
the payment of the tax.
(Code 1980, § 25-18)
Sec. 94-29. Record of sales b~' seller; examination by city.
Each and every seller of electricity, metered or bottled gas
(natural, liquefied petroleum gas or manufactured), water
service, or local telephone and telegraph services shall keep
complete records showing al! sales in the 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. These records shall be kept for inspection by the duly
authorized agents of the city during business hours on all
business d~ys,, and such duly a%thorized agents of the city shall
have ~he flight, power and authority to make transcripts thereof
during such. time as they may desire.
(Code 1980~ ~ 25-19)
Sec. 94-30. Tax applicable only for local telephone service;
metered sales of gas, etc.
The tax levied under this article on sales of telephone
service shall apply to all charges made for local telephone
service as defined in F.S. ~ 201.012, except local messages which
are paid for by inserting coins in public coin-operated
telephones, access charges, and any customer access line charges.
Each metered or measured service of electricity, water service or
gas (natural, liquefied petrole~u~ gas or ma/~ufactured) shall
constitute a .separate sale.
(Code 1980, ~ 25-20)
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 amount of tax to be collected
shall be the nearest whole cent to the amount computed.
(Code 1980, ~ 25-21; revised Ordinance No. 0-99-05, 8-11-99)
Sec. 94-32. Penalty for violation of article.
Any purchaser willfully violating or refusing to pay the tax
imposed under this article where the seller has not elected to
assume and pay such tax, and any seller willfully, violating the
provisions of this article, shall upon conviction be subject to
the penalties set out in section 1-10. '
(Code 1980, ~ 25-22)
Secs. 94-33--94-50. Reserved.
· . ~ s. 166.043 1998 SUPPLEMENT TO FLORIDA STATUTES 1997 s. 16F, 731 1~1~6,231
hereinafter provided, that such controls are necessary
and proper to eliminate an existing housing emergency
which is so grave as to constitute a serious menace to
the general public.
(3) Any law, ordinance, rule, or other measure
which has the effect of imposing controls on rents shall
terminate and expire within 1 year and shall not be
extended or renewed except by the adoption of a new
measure meeting all the requirements of this section.
(4) Notwithstanding any other provisions of this
section, no controls shall be imposed on rents for any
accommodation used or offered for residential pur-
poses as a seasonal or toudst unit, as a second hous-
ing unit, or on rents for dwelling units located in luxury
apartment buildings. For the purposes of this section, a
luxury' apartment building is one wherein on January 1,
1977, the aggregate rent due on a monthly basis from
all dwelling units as stated in leases or rent lists existing
on that date divided by the number el dwelling units
exceeds $250.
(5) No municipality, county, or other entity of tocal
government shall adopt or maintain in effect any law,
ordinance, mia, or other measure which would have the
effect of imposing controls on rents unless:
(a) Such measure is duly adopted by the governing
body of such entity of local government, after notice
and public headng, in accordance with all applicable
provisions of the Flodda and United States Constitu-
tions, the charter or charters governing such entity of
local government, this section, and any other applica-
ble laws,
(b) Such governing body makes and recites in such
measure its findings establishing the existence in tact
of a housing emergency so grave as to constitute a
sedous menace to the general public and that such
controls are necessary and proper tu eliminate such
grave housing emergency.
(c) Such measure is approved by the voters in such
municipality, county, .or other entity of local govern-
ment.
(6) In any court action brought to challenge the
validity of rent control imposed pursuant to the provi-
sions of this section, the evidentiary effect of any find-
ings or recitations required by subsection (5) shall be
limited to imposing upon any party challenging the
validity Of such measure the burden of going forward
with the evidence, and the burden of pi;eof (that is, the
risk of nonpersuasion) shall rest upon any party seek-
ing to have the rneasure upheld.
'166.~..~~. Employee assistance programs; confi-
dentiality.-
{1) As used in this section, "employee assistance
program" means a program provided by a municipality
to assist any municipal employee who has a behavioral
or medical disorder, substance abuse probter~, or emo-
tional difficulty which affects the employee's job per-
formance, through referral for counseling, therapy, or
other professional treatment.
(2) Any communication between a municipal
employee and personnel or service providers of a
municipal employee assistance program relating to the
employee's participation in such program shall be a
confidential communication. Any routine monitoring at
telephone calls by the municipality does not violate tl~
provision, Ali records relating to that participation ar,
confio~ntial and exempt from s. 119.07( 1 ) and s. 24{s~.
Art. I el the State Constituticn. This section is subjeclt0
the Open Govemmeet Sunset Review Act el 1995 ~.
accordance with s. 119.15, and shall stand repealed c~
October 2, 2003, unlass reviewed and saved faa
repel~l through reenactment by the Legislature.
PART lit
MUNICIPAL FINANCE AND TAXATION
b~
I~r
I~er, amd ~
or to
(b) A m~
hJel
~, poul~,,
IS) Pumh~
lis ''tale, and
166,231 Municipalities; pubtic service tax.
166,251 Service fee fur dishonored check.
166.261 Municipalities; investments. P
corpc
166.231 Mun o palltlas; public service tax-- :~ll~-llld~nder c
(1)(a) A municipality may levy a tax on 'the pu~.~s to
chase of electricity, metered natural gas, lioue~._~,~u,, Ownershj
petroleum gas either metered or bottled, ~'nanu ~c u~ ~ upon reti
~ ,,hall ·
gas either metered or bottled, and water service. Tm ]~ .... xeml
=--,.i I~is state
tax shall be levied only upon purchases within m~r.,~ _,_, f0~
municipality and shall not exceed 10 pemsut of the pa~
meets received by the seller of the taxable item tm~.._'__"'sses a co
the pumhaser thr the purchase of such service. Mun~ ~ chat r
p.alilias imPosing a tax on the purchase of cable taleS.
sion service as of May 4, 1977, may continue to'
such tax to the ext..ant necessary to meet all obligat~the. -.
to .or for the beneht of holders of bonds or certlf~la,~d
whmh were issusd prier to May 4, 1977. Purcha~ ~ctpetrole
.tecthofty' means the. purchase of electric pOWer bf~~.~uredm", or g're
person who will consume it within the municipality. ~r~%l such el,
(b) The tax imposed by paragraph (a) shall no~ Im.~"~'~l consur
applied against any fuel adjustment charge, end ~l~-in indust
charge shall be separately stated on each bill. The.~n" or o ,-,-
"fuel adjustment charge" means all increases i~ ~-~i..,~
oust .,ifty..rvisss to ultimata oonaumer
lng from an increase in the cos of fuel to the utility ~'i~r qualific~
sequent to October 1, 197.3 ~1,' ore
(2) Services competitive with those enumerated
subsection (1) or subsection (9), as defined i
hence, shall be taxed on a comparable base at relier(
same rates. However, fuel ell shall be taxed at
not to exceed 4 cants per ga#on. However,
palitias levying less than the maximum rate; ' shall h
subsection (1), the maximum tax on fuel if
the same proportion to 4 cents which the tax the e
under subsection (1) bears to the maximum I exemption pur.,
able in subsection {1). ~exsmption to
374
66.231
misting to that
am shall be a
, monitoring pt
not violate this
~rticipstion are
) and s. 24(a},
~n is subject to
Act pi 1995 in
Id repealed on
d saved from
stature.
AnON
tax.
ack.
o( on the pur-
ges, liquefied
manufactured
:r eewice. The
ess within the
tent of the pay-
able item from
africa. Munici-
of cable talevi-
ontinue to levy
t all obligations
; or certificates
7. Purchase of
:ric power by a
lunicipality.
(a) shall not be
arge, and such
:h bill The tem~
creases in the
)nsumer rasull-
~ the uti{Ity sub-
enumerated in
lefinsd by ordi-
)ie base at the
taxed at a rate
~ver, Ior municl-
'ate allowable ld
~al oil shall be&'
e tax rate levied
·num rate allow-
e. 166,,231
(3) A municipality may exempt from the~ax
imposed by this section any amount up to, and irclud.
lng, the itrst 500 kilowatt hours of electricity purchase~
per month for residential use. Such exemption shall
aP01Y to each separate residential unit, regardless of
whether such unit is on a separate meter or a central
meter, and shall be passed on to each IndiviciusJ ten-
ant.
(4)(a) The purchase of natural gas or fuel oft by a
publ~' or private utility, either for rasaie or tot use as fuel
in the generation of alecthchy, or the purchase of fuel
oil. or kerosene for use as an aircraE engine lueJ or pro-
p&llant or for use in internal combustion engines is
exempt from taxation haraunder.
(b) A municipality may exempt from the tax
imposed by Ibis section Ihs purchase of metered or bol-
lied gas (natural liquefied petroleum gas or manufac.
turad) or fuel oil for agricultural purposes. As used in
this paragraph, "agriculturar purposes" means bona
fide farming, pasture, grove, or forestry operations,
including horticulture, floriculture, vlticulturs dotty, live-
stock, poultry, bee, and aquecu furs.
(5) Pumhases by the United States Government,
this state, and ell counties, school districts, and rsunici-
mp tax authorized
by this section. A municipality may exempt from ~e tax
imposed by this Section the purchase cf taxable items
by any other public body as defined in s. %01, or by a
nOnprofit corporation or cooperative assacisticn orga*
ri{zed under chapter 617 which provides water utiliiy
services to no more than 13,500 equivalent.rseidential
u.n[ts, ownership of which will revert to a poliUcal eubdi-
wagon upon retirement of all outstanding indebtedness,
and shall exempt purchases by any recognzed church
in this state for use exclusively for church purposes,
and shall exempt from the tax authorized by subsection
(9) purchases made by any religious institution that
possesses a consumer certificate of exemption issued
under chapter 212.
(6) A municipality may exempt from the tax
imposed by this section any amount up to, and includ.
ldg, the total amount of alactricity, metered natural gas,
liquefied petroleum gas either metered or bottled, or
manufactured gas either metered or bottled purchased
per month, or reduce the rate of taxation on the pur.
chase of such electricity or gas when pumhased by an
industrial consumer which uses the electricity or gas
Omctly in industrial manufacturing, processing, ccm-
[~3unding, or s production process, at a fixed location in
Ihs municipality, of items of tangible personal property
for sale. Tha~ municipality shall establish the require-
ments lot qualification forlhis exemption in the manner
prescribed by ordinance. Possession by a seller of a
written ce~lfication by the purchaser, certifying the pur-
~aser's entrdement to an exemption permitted by this
~beeclton, relieves the seller from the responsibility of
mfiecfing the tax on the nontaxable amounts, and the
municipality absil look acidly to fha purchaser tor rocor.
~y of such lax if it determines that the purchaser was
apt enitlled to the exemption. Any municipality granting
a~ exemption pursuant to this subseclion shall grant
I~e exempfion to all companies siasetiied in the same
'~C Industry Major Group Number.
199~ SUPPLEMENT~ STATUTES 1997 s. 166.231
(7) The tax authorized hereunder shall be coliestsci
by the seller of the taxable item from the purchaser at
the time of the payment for such senAce. 'me seller
shall remit the taxes collected to the municipality in the
manner prescribed by ordinance, except that remit-
tance of taxes by sellers of telscommunicafion services
a~ail be governed by paragraph (9)(0. Except as other-
wise provided in ss. 166.233 and 166.234, the seller
shall be liable for taxes that are due and not mmittnd to
the municipality. This shall not bar the seller from
recovering such taxes from purchasers; however, the
universities in the State University System shall not be
deemed a aslJer of any item otherwise taxable hereUn-
der when such item is provided to university residences
incidental to the provision of nducationsi services.
(8)(al Beginning July 1, 1995, a municipality may
~y ordinance exempt not leas than ,50 percent of the tax
~mposed under this section on purchasers of eisclricsi
energy who are determined to be eligible for the
exemption provided by s. ~'12.08(15) by the Depart-
ment of Raven ua. The exemption shall be administerecl
as provided in that section. A copy of any ordinance
adopted pursuan't to this subsection shall be provided
to the Department of Revenue not less than 14 days
prior to its effective date.
(b) If an area that is nominated as an enterprise
zone pureusnl to s. 290.0055 has not yet been desig-
nated pursuant to s. 290.0065, a municipality may
enact an ordinance for such exemption; however, the
ordinance Shall not be effective until such area
~dasignated pursuant to s. 290.0065.
(c) This subsection shall expire and be void on
December31, 2005 exceptthat any qualified business'
wh ch has satisfied the requirements of this subsection
pndr to December 31, 2005, shall be allowed the tull
benefit of the exemption allowed under this subsection
as if this subsection had not expired on December 31,
2005. '
(9) A municipality may levy a tax on the purchase of
telecommunication services as deltned in s. 203.0i2 ss
follows:
(a)l. Only upon purchases within the municipality
of local teisphone service as defined in s. 203.012(3) at
a rate not tc exceed 10 percent of the monthly recurring
cuslomer service charges, excluding public telephone
charges coltacted on site, access charges, and any
customer access tine charges paid to a tocal telephone
company;, or
2. Only upon purchases within the municipality of
telecommunications service that originates and termi-
nalec in this state et a rate not to exceed 7 percent of
the Iotal amount charged for any telecommunications
service provided within the municipality o~, if the loca-
tion of the telecommunisalions service provided cannot
be. cietarmined as par: cf the billing process, the total
amount billed for such telecommunications service to a
telephone or telephone number, a telecommunications
number or device, a service address, or a customers'
biiltng addraaslocated within the municipality, exclud-
ing public telephone charges cobectsd on site, charges
f.or any foreign exchange service or any pdvata line ser-
vice except when such servicss are used or sold as ·
66.231 1998 SUPPLEMENT TO FLORIDA STATUTES 1997 s. 16S.231
or dedicated facility by which a telephone company pro-
vides a communication path, access charges, and any
customer access line charges paid to a local telapllone
company. However, telecommunications service as
defined in s. 203.012(5)(b) shall be taxed only on the
monthly recurring customer service charges excluding
variable usage charges.
(b) For the purpose of compensating the seller, the
selter shall be allowed 1 percent of the amount of the
tax collected and due to the municipality in the form of
a deduction from the amount collected tot remittance.
The deduction shall be allowed as compensation lot
the keeping ol records and lor the collection of, and the
remitting of, the tax.
(c) A municipality may audit the records of any pro-
rider of telecommunications service taxable by the
municipality under s. 166.234. However, any infomla-
lion received by fha municipality or its agent in connec-
tion with such audit is confidential and exempt from the
provisions of s. 119.07(1).
(d)l. If the sale of a taxable telecommunication
se n/ice also involves the sale of an exempt cable televi-
sion service, the tax shall be applied lo the value of the
taxable service when il is sold separately.
2. 'If the company does not offer this service sepa-
rately, the consideration patti shall De separately identi-
fied and stated with respect to the taxable and exempt
porUons of the transaction as a condition of the exemp-
tion.
3, The amounts identified aa taxable in
subparagraph 2. shall not be less than Ihs statewlde
average tadff rates set forth by the local exchange tele-
communications companies in the lariffs filed with the
Public Service Commission on January 1, 1995, and on
January 1 of each year thereafter for the equivalent ser-
vices subject to this section. The Public Service Corn.
mission shall publish the storewide average tariff rates
for commonly used services annually, beginning on
January 1, 1996.
4. If the total amount of municipal utility tax col-
lected by a municipality or ci'~a nor count,/from telecom-
munication services purauanf to this suC}section'for the
period of July 1, 1995, to June 30, 1996, is teas than the
amount collected for the period July 1, 1994, to June
30, '1995, the municipality or cha~er county shall
assess each company that remits such tax a pro rata
share of the shor[fall. 'The shodlall shall be prorated
based on the amount of tsx remitted by each company
for the pedod July 1, 1995, to June 30, 1996, and the
total amount ol tax remitted for the same period. By
September 1, 1996, the munioiDelity or charter county
shall certify to each company the amount of additional
tax owed and the tax shall be remitted to the municipal-
It,/ or charter county by October 1, 1996. Provided,
however, that this assessment may only be imposed If,
in addition to the conditions above, a municipality or
charier county has levied the applicable maximum tax
rate allowed urn:let this paragraph during the period
July 1, 1995, and June 30, 199~, and has not switched
between the two cottons allowed under subparagraph
1. or subparagraph 2. during the period July 1, 1995,
and June 30, 1996
(e) Purchases of local telephone service or other
telecommunications service for use in the conduct of a
telecommunications service for hire or otherwise far
resale are axempl from the tax imposed by this subsec-
lion.
(f) A s~lJer of services which are sub ecl to the tax
imposed byla munio pa ity under this subsection shall
file a return with the municipality each month. The term
of the return shall be determined by the asller, and fha
return shall be deemed sufficient if it identifies the name
and address of the seller, the period of the return, the
amount collected from the sale of taxable eewioes, any
collection allowance taken, the amount of tax remitted
with the return, and the name and telephone number of
a person authorized by the seller to respond to inquiries
from municipalities concerning the seller's administra-
tion of the tax. A mun cJpalit~ may not repuire any return
or payment of public service tax other than on a date
returns and payments of tax are required under chapter
212. However, a municipality may grant an extension
the due date for a return or payment upon written
request from the seller. The deduction authorized by
paragraph (b) shall not be allowed in the event ct an
untimely return, unless the seller has in writing
.requested and been granted an extension of time io~' fil.
mg such return. Extensions of time shall be granted
reasonable cause is shown, whether requested' bolero
or after the due date of the return,
(g) Notwithstanding any other provision of this sec.
tion, in the event the total amount of tax anticipated ts
be'collested within a calendar quarter does not exceed
$120, the seller of such service may, with the written
authorization of' the municipality, remit the taxes col-
lected dudn9 such calendar quarter to the municipality
quarterly. In such case, the tax shall be due on or
before the 20th day of the month following the end of
the calendar quarter in which the taxes were cbllected.
(10) A purchaser who claims an exemption under
subsection (4), subsection (5), or paragraph (9)(e) shall
certify to the seller that he or she qualifies for the
exemption, which certification may encompass all pur-
chases after a specified date or other multiple pu~-
chases. For purchases made under paragraph
which ara exempted, upon the presentation of a cettifi.
cate, from the tax imposed by chapter 2~2, the nsrtifisa-
lion required by this supaection may be satisfied by pre.
sentation of a certificate that satisfies the requirements
of chapter 212. A seller accepting the certflinstion
required by this subsection is relieved of the obligation
to collect and remit tax; however, a goveroroantal bcdy
that is exempt from the tax authorized by this eastisn
shall not be required to furnish such certificaUoe, and a
seller is not required lo collect tax from such an exemp~
governmental body,
(11) Govemroental bodies which sell or resell tax-
able service to nonexempt end users must collect a~
remit the tax levied under this section.
376
166.2.
gOVemit
las not I
832.08(,,
ma~, or,
s O~shon
menl of
service f
impoSed
shaft be r
166.261
(1) Ur
nance, th,
by resoJut
attd rainy(
Possessio~
(a) Th~
Fund;
(b) Ne(
mbs principl
guarantees
· then prevai
(s) Into
accouRts in
s. 280.02;
(d) Oblk
FeStal Ho;
Federal Flor
lion cef~cal
diat dcf bank.~
menl Hation;
(e} Oblig~
Association,
Aascoialion
Pass-through
Halional Mort
(f} SeCUri
or closed-end
or Investrcenl
COmpany Act
~mended fron
lush invastrne
lo obligations,
.agency or ins;
agreements fu
C-',o veto merit ct
company or inv
isleral either di
12)('a) Ever~
o~ behaff of the
be properly sen
1. If regiate
be immediately
which protects t~
secu~iby;
2, If in book
o~ the governing
tory shattered by
any other state o
s. 166.231
s. 166.251
1998 SUPPLEMENT TO FLORIDA STATUTES 1997
s.
.~r'uice or other
e conduct ct a
otherwise tot
>y this subsec-
~ject to the tax
~bsection shall
anth. The form
seller, and the
titles the name
the return, the
., services, any
of tax remitted
one number of
)nd to inquiries
F'S adminietra-
uire any return
hen on a date
under chapter
tn extension of
: upon wdtten
a~thorized by
~e event ol an
~as in writing
n of time for fit-
II be gmntsd il
]uested Icetom
ion of this sec-
: anticipated to
)es not exceed
~ith the written
the taxes col-
r~e municipality
be due on or
4ng the end ol
~vere collected.
eruption under
apb (9)(el shall
Jalifies. for the
~mpass all pur-
r multiple pur-
~ragraph (9)(el
lion of a certifl-
:2, the certffise-
~atisfied by pre-
e requirements
ne certification
}f the obligation
ernmental body
by this section
tlfication, and a
~uch an exempt
~11 or resell tax-
nuat collect and
166,2.51 Service fas for dishonored check.--The
governing body of a municipality may adopt a service
iss not to exceed the sswice fees authorized under s.
832.08($) or 5 percent of the face amount of the check,
· 'Mt, or order, whichever is greater, for the collection of
a dishonored check, draft, or other order for the pay-
ment of money to a municipal official or agency. 'The
service fee shall be in addition to all other penalties
imposed by law. Proceeds from this tee, if imposed,
shall be retained by the collector of the fee.
166.261 MunicipIIItlaa; invsstments.--
('J) Unless otherwise authorized by law or by ordi-
nanse, the governing body of ouch municipality shall,
by resolution to be adopted from time to time, invest
and reinvest any surplus public funds in its control or
possession i~:
(a} The Local Government Surplus Funds Trust
Fund;
(b) Negotiable direct obligations of, or obligations
Ihs principal and interest of which are unconditionally
guaranteed by, the United States Government at the
Ihen prevailing market price for such securities;
(c) Interest-bearing time deposits or savings
accounts in qualified public depositories as defined in
s. 280.02;'
(d) Obligations of the federal farm crodit banks; the
Federal Home Loan Mortgage Corporation, including
Federal Home Loan Mortgage Corporation participa-
tion certificates; or the Federal Home Loan Bank or its
distdct banks or obligations guaranteed by the Govern-
meat National Mortgage Association;
(al Obligations of the. Federal National Mortgage
Association, including Federal National Mortgage
Association participation certificates and mortgage
pass-through certJficetes guaranteed by the Federal
National Mortgage Association; or
(il Securities of, or other interests in, any open-end
or closed-end management type investment company
or investment trust registered under the investment
Company Act of 1940, 15 U.S.C. ss. 80a-1 et seq., as
amended from time to time, provided the portfolio of
such investment company or investment trust is limited
to obligatiuns ol the United States Government or any
agency or instrumentality thereof and to repumhase
agreements fully collatsra]ized by such United States
Government obligations and provided such investment
company or investment trust takes delivery of such col-
istsnsl either directly or through an authorized custo-
(2)(al Every security pumhased under this section
~ behalf of the governing body of a municipality shall
its properly earmarked and:
1. If registered with the issuer or its agents, shall
be immediately placed for safekeeping in a location
~d~ich protects the interest of the governing body in the
lecurity;
2. If in book entry form,, shall be hekJ ~ur-the credit
a/the governing body of the municipality by a deposi-
~ chartered by the Federal Government, the state, or
lay other state or terlttory of the United States, that has
a branch or prin~pal place of business in this state ss
.defined in s. 658.12, and shall be kept by the dsp~altory
m an account separate and apart from the assets of lite
financial instituticn; or
3. If physically issued to the holder, but not regis-
tered with the issuer or its agents, shall be immediate¥
ptaced for salakeeping in a sale-deposit box in a finan-
cial institution in this state that maintains adequate
sate-deposit box insurance.
(b) The governing body may also receive bank trust
receipts in return tot invsstmanl of surplus lunds th
secufitiss. Any trust receipts received must enumerete
the Vedous securities held, together with the specific
number of each secultt~ held. The actual securities on
which the trust receipts are issued may be held by any
bank depository chartered by the United States Gov-
ernment, the State of Florida, or any other stats or temk
tory of the United States, that has a branch or principal
place of business in this state as defined in s. 658.12,
or their designated agents.
I3) When the money invested in such securities is
needed in whole or in part lot the purposes originally
intended, the governing body of the municipality is
authorized to anti such security or securities at the then
prevailing market price and to pay the proceeds of such
sale into the pmpar account or fund of the munisipality.
(4) For the purposes of this section, the term 'sur-
plus funds" is defined as funds in any general or special
account or fund of the municipality, held or controlled
by the governing body of the municipality, which funds
are not reasonably contemplated to be needed for the
purposes intended within a reasonable time from the
date of such investment.
(5) Any surpics public funds subject to a ccctract or
agreement on the date of this enactment shall not be
invested contrary to the contract or agreement.
(6) The provisions of this section are supptemental
to any. and all other laws retafing to the legal invest-
ments by municipalities.
(7) The provisions of this section are subject to the
pmvisicns of s. 218.415.
CHAPTER 170
SUPPLEMENTAL AND ALTERNATIVE METHOD
OF MAKING LOCAL MUNICIPAL IMPROVEMENTS
170.07 Publicetion of preliminary assessment roil
170.201 Special assessments.
170,07 Publication of preliminary assessment roi[.
Upon the completion of said preliminary sssessmenl
roll, the governing authority ct the municipality shall by
resolution fix a time and place at which the owners of
the property to be assessed or any other persons inteF-
ested therein may appear betore said governing
authoritY and De heard as to the propriety and advis-
ability of making such improvements; as to the cost
thereof, as to the manner of payment therefor, and as
to the amount thereof to be assessed against each
0§/84/200~ l~:3g ?72228~S4~ KARLIN DANIEL ~ ASS0 PAGE
Karlin Daniel & Associates, Inc.
772.220.2557 Telephone 772.2A0.2544 Facsim/lo
Lice~ed R~al ~ B~k~ · ~,~878AU1207
50 SE ~n~ed S~c~
S~w 103
'lin * 1.~
Facsimile Transmittal
Date:
Attention;
Oompany:
Pax Nuraber:
May 3, 2004
Termnce Moore
City of Seb~ia~
(~?~) 581-0149
From: RIGA BA_K~R
Numbel' of pages (including this cover):
Comment(s):
Terranc~tle~n.
[ v~U come by F~tday A,M. to ~live~ the pxcceeds.
IUck
Thanks
Riek Baker
The i.ulozm~tion ~ in this txa.~mtd~sion is l:~'viI e~d and c~t~l. ~ ~ ~te~ bt the ~ of t~ en~ or
~,l~al nam~ ~e, ~ xeader of~ ~age ~ not the ~ten~ed xe~pi~t, you are ~eby ~d~at any
~in~ion, ~u~n ~ copy of t~ ~oa~n m ~y ~ite& ~ ~ ~v~ ~d ~
c~a~on ~ ~x, ~ ~ ~ ~ by tel ~o~ ~He~ ~d ~ the ~nsl ~ssa~ ~ us at
IF YOUDO NOT RECEIVE ALL INDICA'r.~m PAGI~, PLEASE CALL US AS SOON AS
POSSIBLE, Haxd copy to follow: [~ Yes ['~No
05/84/2084 14:39 7722282544 KARLIN DANIEL & ASS0 PAGE 02
AUCTI0~ SETTLEMENT
Karlin Daniel & Associates, Inc. "~A=~T
OWner --City of Sebastian
Addresa ...1225 Main St.r Sebasti~n¢ Flort~a
Date off Sale . 4/24f04
· o~.al of Cle=king Sheets $ 6t314.00 Cash Colleo~
Sales T~ Collected $~e~ IRCSB Cheok~ Collected $. -0-
Buyer' s Pr~%um $ 6~1.40 Unoollec~e~ $.. -0-
To~l Proc~ed~ Of Sale $ 6,945.40 To~al Coll/Unooll $. 6~94S.40
651.40
Seller
05~84/200~ 14:39
7722282544 K~RLIND~NIEt&AS~O
-~zi u~nze£ & Associates, IRC.
50 SE Kindred St., Stuart, FL 34994
772.220.2557 800.329.0036
www.karlindaniel.com
Ionsignment: L
~ons_gnor: City of Sebastian
Description
1 Bolt cutters
4 Ricoh camera/case
5 Ricoh camera
6 camera (2)
7 radios
31 ~kita grinder
33 cell phone~./redios
34 radios
35 evidence iter~
diaper bag/box lot
54 Lexmark prin~er
56 HF printer
64 shoes/suit cas~/etc
67 canoe
68 canoe
73 6 mower blades/mower
76 Vanguard mower
77 mower part
16 bicycle
17 bike
18 bike
bike
IRCSO et al
Consignment Sales - Detail
P~GE 83
Page: 1
Mon Apr 26 11:41:07 2004
(Special Deal)
Quan Bid# Comm.
1 214
1 58
1 ~7
2 154
1 67
1 173
1 173
1 67
1 !31
I 169
1 141
I 142
1 294
1 32
1 157
1 53
1 173
1 228
1 106
5 49
1 309
1 141
Unit Price Price
50,00
50.00
30.00 60.00
120.00
35.00
40.00
40.00
170.00
10.00
50.00
80.00
2.00
75,00
15.00
20.00
I00.00
50.00
20.J0
20.DO
20.00
05/04/2004 14:39 ??22202544 KARL-IN D~NTEI_ & ASSO
50 S~ ~in~red St., Stuart, FL 34994
772. 220. 2557 800.329. 0036
www. kariindaniel, com
IRCSO st al Page: 2
Consignment: L Consignment Sal~s - Detail Mon Apr 26 11:41;07 2004
2onsignor: City of Sebastian {Sps¢lal Deal)
Lot# Description Quan Bid~ Comm. Unit Price Price
120 bike 1 332 20.00
12I bike 1 97 15.00
~22 bike 1 106 15.00
123 bike 1 99
124 bike I 228
125 bike 1 96
i26 bike lot 1 78 2~.00
151 ~24 '85 Chevy pickup 1 191 3600.00
197 P~oMark trailer 1 183 55.00
254 air compressor 1 i83 15.00
~58 S!ackhawk jack ! 112 25.00
~59 grinder 1 107
~60 table saw 1 lO1 30.00
!61 compressor 1 253 475.00
14 shop vac 1 !01
16 Simpson pressure cleaner 1 253 i20.00
17 pLL~p i 53 60°00
25 computer par~s 1 1~2
26 stacking chairs 1 147 60.00
27 miac office 1 %54 !0.00
~1 police light bars ! ~4 10.00
0§~04~200~
14:39 7722202544 KN~LIN DANIEL & ~0 P~,C-~E 05
50 SE Kindred St., Stuart, FL 34994
772.220.2557 800.329.0036
www. karlindanie!, com
~onsignment:
2onsignor:
IRCSO et al Page: 3
L Consigrn~ent Sales - Detail Mon Apr 26 11:41=07 2004
City of Sebastian {Special Deal)
Lot# Description
Quan Bid# Comm. Unit Price Price
Total for this Consignment
6314.
0.0 % Rate
LESS: Commissions 0.00
0.00
Total Auction Charges
0.00
Net A~ount 6314.00
May is Tennis Month and Schumann Tennis Complex will help
celebrate the month, with FREE tennis lessons. USA Free For All tennis
clinics will be held Thursday mornings from 10:30 to 11:30 AM, on May
13th and 27th· A evening Free For All will be held on May 17th, from
7:15 to 8:15 PM. These clinics are for new players or those who have
been away from tennis for years.
To register for these clinics you can contact John Danise at 589-
4278 or e-mail, <JDSchooloffennis~aol. com>.
Other programs being offered at Schumann Tennis Complex are
Monday evening junior beginners at 5:00 PM and 6:00 PM, Wednesday
Adult Stroke of the Week at 6:00 PM and Thursday Adult Doubles from
6:00 to 7:30 PM. June will be offering U S A 1-2-3 Tennis on Monday
evening and Thursday mornings, if at least four people, in each session,
wish to enter this six lesson beginner program.
The John Danise School of Tennis will be conducting it's Local
Excellence Training Program at the Sebastian River High School during
May and June. The LET program is for those junior who play Team
Tennis, High School Tennis or USTA Sanction tournaments.