O61-35 ORDINANCE NO. 61-35
AN ORDINANCE OF THE CITY OF BOYNTON BEACH,
FLORIDA, REPEALING SECTIONS 26-5, 26-6~ 26-7,
26-8 and 26-9 OF THE CODE OF ORDINANCES OF SAID
CITY AND SUBSTITUTING THEREFOR ,LIKE NUMBERED
SECTIONS CLARIFYING THE EXISTING MUNICIPAL TAX
IMPOSED UPON THE PURCHASE OF ELECTRICITY,
GAS AND TELEPHONE SERVICE WITHIN SAID
MUNICIPALITY.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BOYNTON
BEACH, FLORIDA:
SECTION h That Sections 26-5, 26-6, 26-7, 26-8 ~an~4~ 26-9
of the Code of Ordinances of the CITY OF BOYNTON BEACH, FLORIDA, are
hereby collectively and severally repealed and the following numbered
sections are hereby substituted in their place and stead:
Sec. 26-5. Electricity, metered and bottled gas and telephone
serw~ce~ Tax imposed.
There is hereby levied by the City on each and every purchase;;,
in the city of electricity, metered or bottled gas (natural, liquified petroleum
gas, or manufactured), and local telephone service, a tax based upon the
charge made by the seller thereof, as follows, to wit:
10% of the first $25.00;
5% on the next $50.00, or fraction thereof;
1% on the balance of all charges over $75.00 in amount;
which tax, shall in every case, be paid by the purchaser, for the use of the
city, to the s~iler of such electi~icity, gas, or telephone service at the time
of paying the charge therefor, to the seller thereof, but not less often than
monthly.
Sec. 26-6. Same - Duty of vend~r to collect tax, liability of
seller, etc.
It shall be the duty of every seller of electricity, metered and
bottled gas (natural, liquified petroleum gas, or manufactured)or local
telephone service, to collect from the purchaser, for the use of the city, the
tax hereby levied, at the time of collecting the selling price charged for each
transaction, and to report and pay over, on or before the fifteenth 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 purchase of electricily, metered or bottled gas (nalural,
liquified peiroleum gas, or manufactured), or telephone service without
at the same time collecting the tax hereby levied in respect to sueh purchase
or purchases, unless such seller shall elecl to assume and pay such
without collecting the same from the purchaser. Any seller failing to collect
such tax at the time of collecting the price of any sale, where the seller has
not elected lo assume and pay such tax, shall be liable to the ciiy for the
amount of such tax in like manner as if lhe same had been aclually paid to
the seller, and the mayor of the city shall cause to be brought all suits and
actions and to take all proceedings in the name of the city as may be necessary
for the recoyery of such tax ~ provided, however, thai the sellers shall not
be liable for the payment of such tax upon uncollected bills. If any purchaser
shall fail, neglecl or refuse lo pay to the seller, the seller's charge, and the
tax hereby imposed and as hereby required, on account of the purchase for
which such charge is made, or eilher, the seller shall have and is hereby
vested with the right, power and authority to immediaiely discontinue further
service lo such purchaser until the tax and the seller's bill have been paid in
full.
Sec. 26-7. Same - Records kepi by seller, inspection.
]Each and every seller of electricity, melered or bottled gas,
(natural, liquified petroleum gas, or manufaclured), and local telephone
service shall keep complete records s~h~im~ all sales in the city of such
commodities or service, which records shall show the price charged upon
each sale, the date thereof, and the date of payment therefor, and the records,
shall be kept open for inspection by the duly authorized agents of the city
during business hours on all business days, and the duly authorized agents of
the city shall have the right, power and authority to make such transcripts
thereof during such times as they may desire.
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Sec. 26-8. Same - exemptions.
The United States of America, State of Florida, and political
subdivisions and agencies thereof are hereby exempted from payment of the
taxes provided by sections 26-5 - 26-7. The tax shall not apply to long
distance telephone service, or to coin box telephones.
Sec. 26-9. Same - Computation of tax.
In all cases where the seller of electricity, metered or bottled
gas (natural, liquified petroleum gas or manufactured), or local telephone
service collects the price thereof at monthly periods, the tax levied by
sections 26-5 26~7 may be computed on the aggregate amount of purchases
during such period, provided that the amount of tax to be collected shall be the
nearest whole cent to the amount computed.
SECTION 2: Separability.
If any section, subsection, sentence, clause, phrase or portion
of this ordinance is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate,
distinct and independent provision and sumhholding shall not affect the validity
of the remaining portions hereof.
SECTION 3: Repealing Provisions
All ordinances or parts of ordinances in conflict with the pro-
visions of this ordinance are hereby repealed.
SECTION 4: Authority to Codify.
Specific authority is hereby granted to codify this ordinance.
SECTION 5: Effective Date.
This ordinance shall become effective in the manner and at the
time provided for by the charter and ordinances of the CITY OF BOYNTON
BEACH, FLORIDA.
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A.D. 1961.
First reading this ~ ~ day of
Second, final reading and Passage,
this ~ o~ day of 0C~-og~
(CORPORA TE SEAL)
ATTEST:
Vice Mayor
Councilman
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