Ordinance 97-1363ORDINANCE NO. 97-1363
AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA,
AMENDING CHAPTER 21, TAXATION, ARTICLE 11, PUBLIC
SERVICE TAX, CHANGING THE TITLE THERETO: SECTION
21-16, LEVY_ SECTION 21-1 ], EXEMPTIONS; SECTION 21-18,
COLLECTION BY THE SELLER; SECTION 21-19, SELLER'S
RECORDS; CREATING SECTION 21 20, INTEREST AND
PENALTIES; PROVIDING FOR CONFLICTS, SEV ERABILITY
AND EFFECTIVE DATE.
WHEREAS, the Telecommunications Task Force eatablithed-d appointed by the Governor
G the end ofthe 19961egWotive session made certain acommendations for emending Chapter 166,
Florida SGIbb s; and
WHEREAS the Florida Legislature during the 1997 legislative session adopted some of the
Task Fotcerecommeudetiens end enacted certain amendments to Chapter 166, Flonda Statutes; and
WHEREAS, the passage bythe 1991 Florida legislemre of such amendments, etT rive July
1, has made it necessary for the city to revise Chaplet 2I, Attiol¢ lI. of the Longwood City
Cod': tand
WHEREAS, the necessity of making amendments to Chapter 21 affords an opponunity to
repeal the exemption of the Municipal Public Service Tex on the Firs 300 kilowmt howl of
electricity for residential customers and to clarify end repeal certain other provisions contained
th—m
NOW. THERPFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1: The title of Article It of Chapter 21 is hereby changed from "Fubiic Service
Tax" to "Mnnicipal Public Service Tax".
SECTION 2; Section 21-16, Levy, is hereby amettdecl to reed ns fallows
(a) There is hereby imposed and levied by the by e tax upon each and every purchase of
e1__ity, metered or bottled gas (I-1, liquefied or mnnufectured) and water service within the
city in the a t often (10) percent of oral he emu nt ehareed moved by the
eellerofsuch util'ny service or commodity F^ro sofenlcule'nv the tax thean nt ehar¢eI
[ r arable seraiee sM1ell be deemedI.
�e b", sated on thecus om is 611E ,
Ordinance N, 97-1363/page 2
Rbe-exempr•
(b) Thcrc is hereby imposed end levied by the city a tax upon each and every purchase of
telewmmunications sarvIc which originates and terminams m this state m a rate of seven (7) per
nt of the total emouvt cbazged for any telecommunications service provided within the city or, if
the loc n of the telec ce provided ca of be deaermined, the total amount
billed afor such leleco telephon telephone number,
telee umbe or dev as billinress g addlocated within the oity,
xcMmgpublic telephone charges wlleocted on ,charges Co, any foreign exchanges
any private line xcept when uch sm owed or soldaz substi to for airy tolephon
ompany s itched ry
se or dedicated N61h,y by which a telephon ompany provides a
I- path, access charges, cud any —I.— I.— aoeess line charges m a Ieeal telephone
ompany.H.— ,td,hooecommuoieaticn service shall bo taxed only on the monthly rewrrlag
e charges excluding vaiablc usecharges. m s Fero of calculai ee tax the
m ahar ed for the taxable service shall be deemed to inolude an yes d
fianch'se Fees etely stated on the cestomu's bi 11,
(c) As used in this chapter, terms shall have the meaning and definition given to them tinder,
Sec on 203,012, Florida Slat a nclu m butnotrm'ed o the terms"access charg,"o,.Tght
of e'ccess" `local telephone .verviee" "priv " "(elecommunication
servioe;"teletype enter orcomputer exchange service; and".11tebphoneservice.-
SECTION 3: Section 21-1 ]. Exemptions, is hereby amended to read az follows
Ppdehaz bbyallfederal,state, county end municipal governmentsand Iheirwmmissiens and
agencies, all public schools and all eeeogniud churches that oossess a consun cr etif
e of
ha ter 2f 2 Florida I tclewntmuvieations service Cor use in tlw
Doane ertt reCor nirn or ntnerwiaarrreeale ana cenmtt Omer tea
oubfe bof amp gd by law or court order, shall be exempt from the
payemnt-aFtaxes hereby imposed andxlevied under this ankle. Haw w povemmental bed'es
xnich sell or resell o pooNIMVt g.,d users mum c and e it Ih ax leek
ender S- on 21 Ib
SECTION 4: Section 21-I8, Collection bymeseller, is bereby amended to read es Collows
(a) It shall be the duty of ovary seller of electriciry, metered or bottled gas (natural, liquefied
anufaaured). water service and telecommunicadons service wimin the city to wllect 6om the
purchaser, for the use of the city, the tax levied under section 21-16, al the e fi of wllechng me
m
__.wa�..»tcnarac ,crater, and to *epon (te a mwm and payever rra=r4 on or be[oee me
Ordinance N., 97-1363/, 3
I .1,l. . b, ,I h lidos
M-in, he Mchflchb day .1th,, —1, —,, the di, all —1, — 1-ii,d and collected during
the preceding calendar —1h, t of M.), 1— by the gily ,ill be the d- f
elect n —fi,,, Ili d- —i-d h, ll�
thetotel
to
gf tM mfig—�d to bg gbll�b,d within q .d one hundred
d.11. IS 1201 meseller of—h —ice l. with th, h—il
the taxes collected Burin such oalendar u Dine cit 1, —h Dose the 1. -11 be
1-6,11, it., f1h, —,th h11—mg tlh� � —'l , 'h
me taxes
` "'11"d. Tlh, -d in tots —1, ,ftmba
d
and
'd (5) the --t (m U S, DbjjgUI Q[ IM bi,jlh, —iuld t. th, 1iW. -ui�
01-1.hk El—fi,1 to the ci s 1h.k. wIbjdi
aria tam -bhp, bf . pqgh athd h, tb� apligt W jqmgnd I
ftb Jbg gity q —i- h.. th, dft, i, aammia and .11-im, theta
Abyloll r —ttm, the - b, ]—bni� awhLia —I —d bi,ri,Bic— to the
It shall b, -I ftil for any seller to collect f,, .,, such ilh-I at the — time .1kn,
t,, tax h�Lqh�� with --, 1. t-h 1.1- -1— ,,1,1 se ft, -11 oloct.-- .,d
W wbh-collecting it, — b— the purchaser. Any Iflil railing t. eollec —h t. at ffie ti—
o17-111blg for ,,,y Illh], —i h� the hill, hd shell
had
=I,,,
b, li,,bl, to the city for the —.-1 of such U, — ,aid
to th, .,h] the ]Vb, liaba all illij �Jiihb �hd jl� J�J� ,"
, �d� 'b'h I—provided,
h— er, that theseller shell not be liable for the payment of trio tax upon uncollecteq bills. If-y
p—h—, shell NO, I. I, f., any ,l,h including hereby the tby i,,
dre s,,N, U� have the right and i, hereby ahbbnzi,d and —p..—d to immediately diaco ll-
-1— -- t. such purchaser -fil the same i, p,kI if NII idi,d, however. mat i. I-- that
bills W ffie use ,f.y of th, A— —i— rendered by the tfflit— — rendered at any other date
then the first of the month, the tti lily —p.,ly shall ba allowed 4lAemr{iif ny-�20 hyfrom
the d- th, bill , -= =111li I — y-1 ,f tlla 1. to till, city. _mh
b, 'htd llh_ ' " 5z- Wen —,— --,,d� Eli=
Ordinance Ne. 97-1363Ipage4
east bank. Hoxevee ifa sellee I emilb ....iron'
anafcr tat scllersailthu ftaraiwasremitb electmni 1, r
allolh (b)Fothe purpose ofcompen tivB the selleroftelecommunic service the scum sba.l
be wed .e on(1) per cent of the amount of tax collected and due to me city in the form of a
deduction Gom the amount .olieeted for re Thie deduction shall be allowed as
ompensation for the keeping oft. ,&and For Ne ceIlWi-of, end the snaremiamgof, the lax. T¢j;.
deduction il not be allowed in the event of an umimel .ass he seller has in writin
tad all,ce an e to n fdn,e r r r, m aecnrdanee wimN,di-
SECTION 5: Scotian 21-19, Seller's records, is hereby v—ded to read as Follows:
Each and .very seller of ele.tricity, metcrcd or bottled gas (natural, liquefied o
anufactured), wa and telecommunications service, shall keep az.rsonneinul niece g(
businc wmplete rrecord showing all sales in the city of such commodities or service, which
Gorda shell show Hte price ahm gad upon each sale, the date thereof, — the data of payment, axd
lh a ref
udli s char ed u each sale the dam such unlit �,�ix d to 11,
c'tv the oar od of
a bar aired tc
coiled endr saidt Te rad o[the fie
Cna tarothe Gt m awlaicm .asible d ras'cel conduct. 1eriodic audit f uclt sal
all busi with which the taxi ender this ha ter F iluret
will n inliemlttate the liebili ofrhe seller f r coil t and r c pf the ax
Pu,--t Ie Section 166.234 Elori .seller's normal busi—hour
the seller's banks and records aud�the records of an seller of a service
that is taxable bet on lfiG.231 or I6fi.232 Florida t
been f Inin wh t vided r n
arredb rhea I able lira .nod. Each such Iler must rovide to the cd
e of Iran audit I' le r ds for such
n ofthis six an 60 de eri d be ranted if reazouabl r estedb lexmn .the six 60 de t.lf lhvrtheoiev
h ail eq' a II'ti Dian pSiBi�e�r¢LtftbG less I,tnth.rtv (301
des afire xt na tide eme e roftne tner art . [n an audit rite sailed is liable onl forrits texa ae
Dolled ed which coaes�nd to the info vided to it the 6t,under a on 166.233 3
s. As used m this sectional' Ic
e of bus —,which _ h ool'cable
cards ma be ro ed of e ct h t Ilera
Ordinaoea No. 97-1363/pegc 5
hs ac dance with uI on 166.2319 c Florida eivedb th l,t
such E e t fiom theme anon
n9 o�n I m.ada snm� a
SECTION 6: S—ion 21-20, Interest and Penalties, is hereby created to read as follows.
a An seller.fel t ered r li nefied or munu[ectu
lel eilin t .thee rb. ieth 20th
da�.[ea hcalen arm otH r licorint Beth 20th de iseei[hara e
fret et lleevalal ah aniad.mle.tw ndneree.ai2n0 art_az ap�I'cabla all eh xd emi
t doe anml eGanl
at the rate e l .nth from ]--th t aid. In addition
n ed t flue exceed
.telr anal ofnven e 2So rtthet noo evmtt will the malt t�
m be less tan fifteen dollecsrcl5 . In tnec e of f audu ant retu willful intent to
s II mak' uch audule t wil vade
t.f that s-f 100 tofthot
Inteest and elf f e
The in e •aid a.vided
r Hier the air ettle or e m se rues. due t o this s
onebl. u tder the C' m noes
Tlh—ty,tdtled to and -y a sellunot com 1 in with
of thi Cha n the actualecos[sai rred the cit collectin the tax sine
'nr nnat on aae
SECTION T CONFLICTS, All ordinances or pans of.rdinaneae in c.nDict herewith are
hereby repealed.
SECTION 8. SEVERABMITY: If any section, pregraph, sentence, A.—, phrase or word
of this.rdinunoe is detl—ml,d to be invalid, --fhl or unconstitutional, said detennl,.6- shall
.[ be Held t. invalidate or impair the validay, force or effect of any other section, pnrngraph,
or unca, clause phrase or word of this ordinance not otherwise &&—road to be invalid, unlawful
ons[ttun.nal.
SECTION 9. EFFECTIVE DATE: This ordinance sltvll take effect immediately upon its
passage and adoption.
FIRSIRI IDiTK
Sf('O\D R(1DI16
PASSED AND ADOPTED THIN Z.111} of .,' �: i ; D„
UlIIIAILW 5IOT,AL11011
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FlpNr. -i firm enAi I',I�r ilie us 1 I'-nccofth ( 'I ,i-end 11 ide, only.
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