Ordinance 98-1423ORDINANCE N0. 98-1423
AN ORDINANCE OF THE CITY OF LONG WOOU, FLORIDA,
AMENDING CHAPTER 21, TAXATION, ARTICLE II,
MUMCIPAL PUBLIC SERVICE TAX, SECTION 2I-16. LEVY.
PROVIDING FOR THE REESTABLISHMENT OF "1'f{E 3U0
KILOWATT HOUR EXEMPTION POR RESIDENTIAL
CUSTOMERS PROV(DMG POR CONF'LIC'FS, SEVERABILITY
AND AN EFFECTIVE DATE.
WHEREAS, Chapter 166.231, Florida Statutes, provides ror a municipality to exempt any
nt up to and including 500 kilowad Hours ofeleunuty fiom the municipal publicservice tux,
a~n a
WHEREAS, on August 4, 1986, the Ciry Commission of the City of Longwood, Florida,
stablished an exemption ofthe first 300 kilowatt hours of electricity pu residential customu per
month from the municipal public service tax, and then repealed same on September 3, t99], end
\VHERE.45, the City Commission of the City of LongwooQ Florida, desires to reeslnblish
the exemption of the first 300 kilowatt home ofelectrioity per residential cunomcr per month from
Ne municipal public service tax,
NOW, THEREFORE, RE ITORDAINED BY'INE CITY COMMISSION OF THE CITY
OF LONGWOOD, FLORIDA, AS FOLLOWS:
SEC]'ION 1: CHAPTER 21, TAXATION, ARTICLE II, MIM(CIPAL PUBI..ICSERVSCE
TAX. Section 21-16, Levy, Subsection (a) is hereby emended to read as follows:
(a) There is hereby imposed and levied by the city a tax upon each and every purchase of
elect icity.n eyed or nottled gas (na oral, liquefied or nufactured)and water servieewithin the
city in the amount of ten (IO) percent of the total emoun charged by the seller ofsuch utility eervice
modity. For puryoses of velevleting the tax, the amount charged for the taxable service shell
be deemed to include wry gross rmoipts taxes and kanchiset sseparately stated on the wewmu's
bill movided however t et the fl t e hundred 100 kilowatt hou of electnnty shall be
t fmm raja m al nr< ax far resmennal an m r:.
sECTION z: eoxFLlers. All ominaawa or pares ornramaneas m aonoia nerewhn are
hereby repealed.
~ Ordinance No. 98-1423/Page2
SECTION 3: SEVERABILITY. If any section, paragraph, sentence, clause, phrase or word
of rhis ordine is dae ned to bei valid, unlawful or unconatimtional, said determination shall
of be held loc revalidate or impair the validity, force or effect of any other zeclion, Varagraph,
ce, Gauss, phrase or word ofthis ordinancenot otherwisedetermincd to be invalid, unlawful
or uncovsmm~onal.
SECTION 4: EFFECTIVE DATE. This ordinance shall lake effect immediately upon
adoption.
PIRST READING:_ ~ ,~~w.L%~_f`II
SECOND READMG: CZo-Gie't~ ~
PASSED AND ADOPTED THLS ~ DAY/ OP ~ ~ s -+/ A.D., 1998.
kx.
Charles C. Miles, Rl, Mayor
ATT T:
ualdine D. Z ~ ity C
Approved as to form and legality Cor the use and reliance of the. City of Longwood, Florida, only.
/ /
J
'A -_~__aymr, ]r. ;YtY Attorney