Ordinance 01-1580ORDINANCE NO. 01-1 S80
AN ORDINANCE OF THE CITY OF
IANGWOOD, FLORIDA. AMCNDING C(~IAPTGIZ
11, TAXATION, TO REPEAL THL MCINICIPAL
PUBLIC SERVICE TAX ON THE PURCHASE OF
]'ELECOMMUNfCATIONS SERVICE WHICH
ORIGINATES OR TER~~M1INA'iFS !N THIS S"fA fE
PROVIDING FOR CONFLICTS, SEVERABQ.ITY
AND EFFECTIVE DAiE.
ll'HEREAS, Section I6G.231.'~ Florida Statutes grants m ricipalitiea the
authority to levy a public aen~ice tax ou the purchase of tulewmmunuwt'inns serri<e:
and
R'H6REAS,Section li -- ~- 'a S7atuto-t as amended by Section l8 of
ChaV~'-000-260 Lnsas of Flo~~~x, ~- :ffuraive Ocrobet~l, E001; and
R'NFREaS. Sections 202.19 and .2.20. Florida Stuutes. as crested by
Section I I and Section t2 of Chapu ~ ^.0(~ - GO Caws of Floridrv, esmblish a Loc¢I
Communications Services Tax and a local ate for such tar effeGive October 1.2001.
and
~~ IfCRGAS. e(fec:tive October I. 200L Ihu City of Longwood N no longer
authorized to lovy e rucipal Vubl'a s the pumhese of
mlecemmnnvoaeonn service a~a me rat-cone= p~e~ o~slr genereiea roan ~nnh to
tendea by me Florida Legislunm to he reviaena by renenne genm~area nv me ~.n~,
cn~,aaaioat~ons serv~res-ra.: and
\VHERF,AS, 'n has became necessary w repeal end emend cenein sections of
Chapter 21 of the City Cotle to repeal the City's icipal public sznlce tax ou IM1e
pmm~aseofreiecon,mnnlnannns aen•me efinetineomoh~a,zool.
n'OW. TIiEREEORE, BE IT ORDAINED BV THE. CITY COMMISSION OF
THE CITY OF LONGU'OOD. FLORID A. AS FOLLOWS:
SECTIOr 1, CFIAPTER 2L TAXA CION. ARTICLE II. MUNICIPAL PC;BLIC
SERVICE TA. semcnded as follows:
See. +_I-Ib. Le~~t~.
ereby imposed and levied by the city a tax upon each vnd every
purcl ~ ~ y. me eyed or bouizd gu (natural. liquefied ur manuC scared) end
n die city in the amount of ten (10) Darceut of the rotol amount charged
by lh¢sseller of such utility suvice or commodity. For purposes of calculating the tax_dre
Ordinance No-01-1580/page 2
cltareod for the taxable se e shop be deeitred to nclude any Boss receipts
and 6anchise kes sepaeately orated on the curtomer's bill. provided, however_Net
rhea Crrst three hundred (300) lolowatt hours o[ elecvicity shall be osempt Cram said
nvunicipal public service lax for residential customers.
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ise-shall-ke6eema4AS+nc{adaevY~ooa
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See 31-1 ]. 65etvptivns.
Purchnses by all federal. s mty and n icipal governments and their
and eganeics_ ell public szhools end all eewgnized churches that poeress n
rtifce of e emption t>ed under Chapter 212. Flotido Stawtes.
-- -..issue-,c- - sa.s and certain other public bodies exempted by law or court
order. shall be e empt born the nixes hereby imposed and levied under this article
Horvzver, gavemmentel bodies wbieh sell or resell tnxeble service to vanexempt end
nsors mun oollezt and reanit the tax levied under section 21-16.
See.?1-18. ('ollection braseller.
fn}-It shall be the duty of every seller oC electriziry_ m ered or bottled gas
(nntw~el. IigneGed or m nufactured)-and venter sen'iec ex#+e
wiNin the city to collect from [he purchaser. for dte use of the city. dre tax levied ttndzr
on 21-16. et the time of collecting the charge therefor. and to Fle a return and remit,
or bcthrethe nvevtieth day of each calendar mondt or iC the twentieth day it eitheru
legal holiday or is not a city business day. than on oe bofore the Grst airy business day
Ordivevice NO. 01-t580/pege~
that is not also a legal holiday. rollowing the twentieth day of the month. u o the city-all
such taxes levied end collected daring the preceding cvlendar month. The dace of receipt
of such lazes by the city will be the dale of postmark, or if by electronic rransfce, the dato
ived by the city's primary bank a indicated of the city's bank sr
Notwithstanding any other prov of this n the e t the total an eofta
icipeted to ba collected with rite calendar q~aner does not rceed one hundrul hventy
eotuars ~sl~aohh me sewer tf ancn semi may, wan me r.,rinta, aad,eri:eden of me
city re it the taxes collected during such calendar quarter to the city quarterly. In suelt
e. the tax shall be due on or before the hvemieth dxy of the mouth following the end o[
Cha calendar quv which the texts were collected. The term "r isad in this
sthe supporting docmnartation submitted periodinally in accordance with
the provisions of this chapter. and to be acenmpunied by the tax rmittance if nny for chat
pcrio~ unto the vity, [vhich eta mini ntuin shell indicate:
(I) The name vnd addreaz of the sellu; vnd
(2) The time period covered .with respect to thu particular rctum being
fi led; vnJ
(3) The nmotmt (in U.S. tlollan) oClhe revenuo collected fmm dre sale of
the taxable service; end
(4) The amount (in U. S. dollars) of any collection allo..~ance taken in
accordance wish Florida law', and
(5) The o rat (in U.S. dollars) of lax being re tted to the city- o
hning been sen[by electronic transfer to the city's berth. which is the
subject of the particular ren~m being [ICd_end
(61 Ttre name and tolephona numbu ofv person uuthorized by the seller to
respond to inquiries form the city veneer ning how the seller is
administering end cellectiing the tax.
Any seller remining the tax ray electmnie nansfer must nevertheless send periodic returns
to the city. [t shell be unlawful for uny seller to wllea for any such service without at the
collecting the tax hereby levied wilt respect to such sales. unless such seller
shell elect to assume end pay such In .ithout colloct trig the sa o horn the purchaser.
Any sellu failing to collect such tax at the lime of wllecling for any such scrvice..ahere
the seller has not cleated m assume and pay such ux. shell be liable to the city for the
rat of such tux in like mannor as if the same had actually been paid to the settee, and
the mayor of the city mxy cause to be brought all suit actions and to take ell proceedings
n the name oC the dry as may be neceasery [or the rc ovary of such ter pmt~ided.
however, that the seller shall not be liable For the paytncut of the tux upon uncollected
h'i lls [f any purchaser shall frail. neglect, or refuse to pay ~ r any such den~ice ind uding
the tax hereby imposed. the seller shall have nc~ right and is hereby authorized rvnd
empowered w iimm~diately discontinue further service io such purchaser tmril the same is
Ordinance No. 01-1580/page4
paid in fn ll; provided- however, that in the rase shat bills for the use of any of the above
ettdered by the utiliti eatdered at any other date than the Grst of the month.
the utility company shell ne vllowed ewenty 20) days loin the dale the bill is rendered
for the wllection end payment orthe tax w the city. Sellus mvy remit by hand-delivery
or postal service to I'IS Were Wvrren Avenue, Longwood, Florida 32150_or ny electronic
ensfcr o the city's primary bank- However if a seller elects to it by electronic
vensfcr. that seller shell thereafter always remit by electronic transfer.rem
(L}Forvtles -
_ _ _ NeF~fer
Sec21-19. Seller's records.
Eunh end every seller of elect rich y, mcioreel or battled K.'s fnauirel, liquefied or
anufaeeurtd), and water se ce ax4Ld~_ snell keep et
principvl plat of bus omplete record showing all sales in the c7ry of such
modicies or service nwhich records shall show the pace charged upon each sale, the
dare thereof, the date of payment, the amount of utility taxes charged nPOn each sale the
date such utiliry tax w mitred to the city, the period of time wvered by such
and other related tnformacion tlraz may be required to verify proper collection
endrrentittance of said taxes. To assure proper udminis¢anon of the provisions oC this
chapter the airy may, where possible and practical. condueta periodic audit of each sales
taros or an nrraneaaca m wm,ecdon wan whicF d,e tax is unposed under mis d,apt<r.
Failure to conduct such an audit .vill not elim inace the liability oftFe seller for collection
and re of rho x. Pursu n 166274, Florida Sweutes. dte city m
tniuan<e ay_
during the sellei s normal business hours at ehe official location of the sellers books and
cords. autlit the cords of any seller of a se e that is xanle by dre city under
n 166231 or 166.731. Florida Statutes. (orvthe purposes of vscertaining whether
cxable aerviers have necn provided or the correctness of any retool that bas been bled or
payment drat has neen made, if the city's you-er to or great a refund is not
named by the applicable limitations period. Each sucks sellerxmust provide co dte city.
upon txty (60) days of in audit fmm the city, access to applicable
cords Cor uch se e ep~a r oC this xty~ay period m st be grained if
onanly requested'ny the seller~Thc seller may at ita option waive the sixty-dvy notice
repair r If either the city or tFC seller requir r vdditional extension. it must give
oeehe other o less then thirty (30) days befog the existing extension cepire
Oerept tin razes of bona fde emergency or ,raivtt of the notice rcquircmem by dtc other
pang. ht en audit, the seller is lianle only for its taxable voeounes collected whim
rrespond mehe ink rinalion provided to it by the pity under section 166233(3), Floritle
Stet s. As used in eFis seceiotr "applicanle records" t cords kept ntlre ordinary
worse of busness which establish the collection anderemtttance of taxes duo Such
Ordineuce No.01-1580/page S
applicable records may be provided to Ne city on an electronic meditun if agreed to by
the sellae and the city. In accordance with section t66231(9)(c). Florida Statutes, any
inform creed by the city or its agent in wnnection with such audit is confidential
and enempt from the provisions of section 119.0'!(1 ), Florida Statutas-
Sec :1-20. In rarest and penalties.
(a) Any seller of electricity, metered or bottled gas (natural. liquefied or
nafecNred)_or ~.,as filling ro remit to the city
or before that Heth day of each calendar onN Or qua sappli~~ble, cif trio
lath Aay ie eitlcer a legal holiday or is not ancity business deyathcn on or before the
first city husincss day. Nat is not also alegal holiday, following the trventiath day of the
oath of quartet. as applicable, all such taxes levied and collected during the preceeding
x period sltnll be liable for in t the unpaid a of tax at the rote of one
percent per n,onN fmm the date the tax .vas due until paid~In edd'uion, penalties will be
essed at a rate of five (5) percent pct month of the delinquent tax. notes exceed atotul
pettalry oftwenty-Fee (25) Pere rapt Nat n will the penalty for failure to
file e return be less than fifteen dollars (515.U0)~In Ihm ease ofa fraudulent return or a
will Nl intent to evade paynrcnt of the tai. the seller making mch fraudulent return or
willfully ancmptiug to evade payment of Ne txx. shall be liable for n specifc prnelry o[
to hundred 1100) pa'cent o(lhc tax. IntereA and penalties shall be computed on Ne net
ax due after application of any overpayments. the tattiest and penalties shall aurae
from the due date ,tit NCctate ucn taxes er¢paid;provided however, that the city may
ettle or compro tse any interest due pursuam to this section es is icnsonehie under trio
(b) The city is titled m and may as agaii any seller n omplyhtg
with vny provision of this chapter, a fee baeed upon the actual costs incurred by the city
.a aoneamg the tar or me h,fom,adoa due.
SfCT1ON 2: CONFLICTS. A11 oNinances or pans of ordinances in conflict
herewith arc hereby irgeeled.
SECT1O\ 3: SF.VFRABIIaTV- If any section, paragraph. sentence. clause.
phrase or word of this ordinance is detem,ined to be invalid, unlaw hit or unconsi ituhonal.
said determination shall not be held to invalidate or impair the validity. farce or effect of
any othu n, paragraph. se clause. phrase o rord ol'Ihis ordinance not
othenrise determine4 robe invvlid~ unilnw ful of unconstiwtional.
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