HomeMy WebLinkAboutPublic Service Tax CD94
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TAXATION
~ 94-28
ARTICLE I. IN GENERAL
Sees. 94-1-94-25. Reserved.
ARTICLE II. PUBLIC SERVICE TAX*
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, ~ 25-16)
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Sec. 94-27. Exemptions.
(a) The United States of America, the State of Florida, and the political subdivisions and
agencies, boards, commissions and authorities thereof, are hereby exempted from payment of
the tax levied by this article.
(b) Any recognized church is exempt from the tax levied by this article.
(Code 1980, ~ 25-17)
Sec. 94-28. Collection by seller; monthly reports; delinquency.
(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 20th day of each calendar month unto the city clerk, all such taxes levied and collected
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 manufac-
tured), 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 pay such 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 all 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
*Cross reference-Utilities, ch. 102.
State law reference-Public service tax, F.S. ~ 166.231.
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~ 94-28
SEBASTIAN CODE
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 by 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 all 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 days, and such duly authorized agents of the city shall have the right,
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 telepbone 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 petroleum gas or manufactured) 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 tax to be collected shall be
the nearest whole cent to the amount computed.
(Code 1980, ~ 25-21; om. No. 0-99-05, ~ 1, 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.
Supp. No. 19
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TAXATION
~ 94-51
ARTICLE III. CASUALTY INSURANCE PREMIUMS TAX'
Sec. 94.51. Levy.
(a) Imposed. There is hereby assessed, imposed and levied on every insurance company,
corporation or other insurer now engaged in or carrying on, or who shall hereafter engage in
or carry on, the business of casualty insurance, as shown by records of the state department of
insurance, an excise tax in addition to any lawful license or excise tax now levied by the city,
amounting to 0.85 percent of the gross amount of receipts of premiums from policyholders on
all premiums collected on casualty insurance policies covering property within the corporate
limits of the city.
(b) Payment date. The license or excise tax imposed in this section shall be due and payable
annually on March 1 of each year.
(Code 1980, ~ 25-1)
'Cross reference-Police officers retirement fund, ~ 58-46 et seq.
State law reference-Authority to levy, F.S. ~ 185.08.
Supp. No. 19
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