Ordinance 96-1301ORDINANCE NO. 961301
AN OI2DWANCE OF THE CITY OF LONG WOOD,
FLORIDA, AMENDING CHAPTER 21. TAXATION.
ARTICLE ^. PUBLIC SERVICE TAX., SCiCT70N 21.16.
LEVY: SECTION 21.1& COLLECTION OF SELLER:
SECTION 21.19. SELLER'S RECORDS; PROVIDING FOR
UFFINITIONS; PROVIDING FOR CONFLICTS,
SEVERABtLITY AND EFFECTIVE DA"1'E.
WHEREAS, Seotion 166.231(9)(x)(2), Florida Statutes, pennitsa municipality
w levy a tnx on the purchase of telecommunications services es defined in SecGOO 203.012,
Florida Stat upon purohas vithin the ioipality of such telec
whicht cigin< and to i this n eetl se e,t per
(]%) of We total amount charged for any telenotnmuoieations services provided wititinna
municipality: and
Wi1EREA5, heretofom, the City of Longwood has imposed e public service
x upon purchases within We City of Longwood of local telephone eervice as defined in
Section 203.012(3) at a of ten per cent (]0%), as pennitred under Sectian 166231
(9)(x)(1), Florida Statutns;tand
WHEREAS, the Ciry of Longwood e s that the total to
collected a telec will be gre er by electing to tmposesthev not
en per tt (]°°/c) o select and by Ibis ordinance wishes to elect
the sac specified in Section 166.23E (9)(ta)(2) Florida Statutes:
NOW, THEREFORE, RE IT ORDAINED BY THE CITY COMMISSION
OF TI1E Cl"TY OF LONGWOO D, FLORIDA, AS FOLLOWS:
SECTION 1: Chapter ?], Article II, is hereby amended to read as
follows:
ARTICLE II. PUBLIC SERVICE TAX.
Section 21.16. Eery.
(~ There is IterWy imposed and levied by the city a tax upon each and every
purchase of electricity, metered or bottled gas (natural, Ilquefiecl or manufactured), and
water service, :- --~--- ---'__ _____ _________ ~__ within me Ciry in the amount of ren
Ordinance Na 96~130t/page2
per cent (1090) of each paymevt received by We seller of such utility service or wmmodiry;
which tax shall be paid by the purchaser w the seller, for Na use of We city, at the time o[
paying the Jlarge thereafter, but of Ins ohev than monthly: provided, however, that the
first three hundred (300) kilowattrltours of eleetrivity shall be exempt from said utility tax
far residential catstoiners.
Ll ql er 's hereby 'v osed and levied by the c ty a tax eacl a d eve v
uichns of t lecom hi h on mates and rot m this smote at a
c of se nt ('/%)of thestolalam vt charged for telew
led vwill~'n flee if the localiou of Ilse telec ovided
b d d hm I b'II t f h_telerc e to a
tele ho tele ho unber telec or devn
billin address located within Ilse xoludivn Ceiblicstele hog eclmr wllectedso
char s for fore xchav a I'n e E when sncll
sed s Idea subste cef or teletvht i it<hul se
dedicated fncili h which a rele hov ovidn alh~a
eI ar a d a ss tin ech~r es to a local telec hot How
tele ho o shall b xnd ul t th t netlnr
e arar xauain ~artnm n char
L1 nataeamnsx eha nnnan haeNei ana deem
Net antler seo on 2osolz Floedzrsmenn inanaln oleo s mtar I~ hl
nnt;on ret~iee°
of as ~ ^mnauele hone a rv ~' eluomnnnueaeone
-- tele xchnt anA "roll tele Itot
Section 21.1"1. Exenlptians
All federal, s unty and n ~ icipal goy cots and their c and
agen all public tsdtools and all r cognized churrohes avd a otlretr
unties a
esNbl shed by law shall be exempt fmm Ne paymentoENe tiueshet eby imposrd and Iciod
under Nis mticle.
Section 27.18. Collection by seller.
faJ It shall be the dory of every seller of electricity, m ered or bottled gas
(na ra4 liquefied o nufxctured), w and x~k ynl owtre-senti.zx-'~%;a~^
telecommunications servaec wiW~ the city to collect Erom the pumAuser, [or the use of the
city, the tax levied under section 21-16, at the of collecting We selling price Wereof,
and ro repor and pay ov or before Ne Fftteenth day of each calendar u nth, unto the
city, xll such laxn levied rand collected daring the preceding calendar mouth. It shall be
unlawful for auy seller ccllect for evy suohs vitho tthes collecting Ne
witho collecting the a fmm Ne purchase ~ Avy seller failing to callec vch t
at the bmeto(collecting Por any such service, where the seller has not elected b assmne and
Ordinance No. 961301/page 3
pay such tax, shall be liable W the city for the amount of such tax; provided, however, isat
iha seller shall not be liable for the payment of the tax upon unwllccted bills. If nny
purchas rsnall fal, neglect o refuse to pay For any such s naludiog the tax hweby
imposed, the seller shall have t~ aad is hereby authorized and einpawernd to
nedintely disw - e Euraier e to such purchaser n itil the same is paid in full;
provided how r that n tl)e c n that bills for then of aoy of the above se
rendered by theeutilities tare rendered at any other datesthnn the first of ass month,,a e
utility tympany shall be allowed fifteen (15) days [rom the date bill is rendered for the
collection and payment of the tax to the city.
G§a Enr men eefnn _~nie aener of ~fero ~mn
reuer snag ne alowed o v n~ of nie or me t ~ionerreaia~~d at ~ o me
,ate for of a aen~~n oit r~o n ate ~on~tea for ~ ~nie dea ~aior
snap Abe ano ee an nn mr we x~ of re oraa a~aito~ ore nnnw nt aiia
tle n'tane of the
Secpon 21.19. Seller's Records.
Eaoh and every seller of elecrlcity, ni tered or bottled gan (natural, liquefied or
uifnc red),w ncl toteplwxesewiceoe~telagraryhteleo
shall keetp a omplete ord showing all sales i ate city of such c noditi
which r ord shall show the price charged uppn each sale, ate dart thereat aadrthe dat
of payment and said reeorde shall be kept opev for inspection by thediily authorized agents
of the city during business hours on nIl bnsfness days; and such duly authorized agents of
the city shall have the right power and anaiority b make any transcripts thereof during
each times as they desire.
SECTION 2. 'ills City Administrator, or said designee, shall notify the
ompanies responsible for collecting the public service tax on telewmmunicxtioas senioes
mf ate ciryn elect;oii to impose me ax apeGaea in seeaoii 16G.z3t (9)(a)(zb morlda
s~mtea, xi leant one hm,a~a twenty pzo) days plot a me effecaee dote of min nrdinanre.
seerloN3. Allnrainan~orpanaafnrainaa~esm~onnimherew;m
are hereby repealed.
SECTION 4. SEVERABILITY. If airy seetion, paragraph, sentence,
olau phra ord of this ordlna s determined to be i valid, uNawful o
nal,~aid dete t shall not be held to validate mpeir the validity`
tort `'effect of any oaier section, phrase, word or por i of this ordinance not oaieiwise
determined to be invalid, nNawfnl, or unconsritntionul~o
Ordinance Na. 96-1301/page 4
SFCi'ION 5. ERFECTIVIi DATE. This ordinance xball take effut
immediately upon its passage and adoption. v~~ a
FIRST READING: /l9 /u'~"-' /~ ~9~(~
SECOND R/F'A'DING: /, //~~L
PASSED AND ADOPTBU THIS ~n//DyyA~~Y OF ~G A D., 1996.
WILLIAM E. WINSTON, MAYOR
ATT
~c.rf~~ f
Ca'aidine A. Z.am'v' ity Cierk
Approval ns io form and IagnGly [oi~Hre use and relinnrcp~ brida,
only.
i j_-
-~. 7`aylar, Jr., City Attorney