O88-40ORDINANCE NO. 88- ~d
AN ORDINANCE OF THE CITY COMMISSION OF
THE CITY OF BOYNTON BEACH, FLORIDA,
AMENDING SECTIONS 23-14, 23-18, 23-19,
23-20 AND SECTION 23-21 OF ARTICLE II.
PUBLIC SERVICE TAX, CHAPTER 23. TAXATION
TO DELETE THE APPLICATION OF THIS
ARTICLE TO LOCAL TELEPHONE SERVICE;
CREATING A NEW ARTICLE III IN CHAPTER 23
ENTITLED TELECOMMUNICATIONS SERVICE
PUBLIC SERVICE TAX SPECIFICALLY LEVYING
A SEVEN (7%) PERCENT PUBLIC SERVICE TAX
ON THE PURCHASE OF TELECOMMUNICATIONS
SERVICE; PROVIDING FOR IMPLEMENTING
SECTION 166.231, FLORIDA STATUTES (1987)
AND EXEMPTIONS; PROVIDING FOR REMITTANCE
OF TAX TO CITY; PROVIDING FOR
MAINTENANCE OF RECORDS AND REPORTS;
PROVIDING FOR RECOGNITION OF EXPENSES;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AUTHORITY TO
CODIFY; PROVIDING AN EFFECTIVE DATE; AND
FOR OTHER PURPOSES.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY CO~MI$SION
OF THE CITY OF BOYNTON BEACH, FLORIDA:
Section 1.
That Section 23-14, Chapter 23 Taxation.
Article II. Public Service Tax. is hereby amended by adding
the words and figures in underlined type and by deleting the
words and figures in struck-through type, as follows:
Sec. 23-14. Levied.
(a) Except as otherwise provided herein, there is
hereby levied by the city on each and every
purchase in the city of electricity, and metered
or bottled gas (natural, liquefied petroleum gas,
or manufactured), a~-~e~-~e~e~h~ne-se~v~ee? a
tax based upon the charge mad~ii~'~'h~-~.s~ter
thereof, said tax to be at the rate of ten (10)
per cent upon said charges, which tax, shall in
every case, be paid by the purchaser, for the use
of the city, to the seller of such electricity? or
gas e~-~e~ephene-se~v~ee at the time of paying the
charge therefor, to the seller thereof, but not
less often than monthly.
(b) E~cept as otherwise provided herein, there is
hereby levied in the city on every sale in the
city o~ fuel oil (fuel oil being defined as any
bunker C oil, number one (1) and number two (2)
fuel oil, and kerosene or any combination thereof
for lighting, heating, cooking, power or any other
purpos9 delivered to any purchaser thereof within
the corporate limits of the City) a tax of four
(4) cents per gallon of fuel oil purchased, which
tax shall in every case by paid by the purchaser,
for th~ use of the city, to the seller of such
fueloilat the time of paying the charge
therefor, to the seller thereof, but not less
often than monthly.
Section 2.
That Section 23-18, Chapter 23 Taxation.
Article II. Public Service Tax. is hereby amended by adding
the words and figures in underlined type and by deleting the
words and figures in struck-through type, as follows:
Sec. 23-18. Exemptions for governmental
agencies, ee~a~n-~e~eph~me-ea~s.
The United States of America, State of
Florida, and political subdivisions and agencies
thereof are hereby exempted frOm payment of the
taxes provided by this article. The-~aK-sha~-~
e~m-B~K-~e~eph~mesv
Section 3.
That Section 23-19, Chapter 23 Taxation.
Article II. Public Service Tax. is hereby amended by adding
the words and figures in underlined type and by deleting the
words and figures in struck-through type, as follows:
Sec. 23-19. Computation of tax.
In all cases where the seller of electricity,
metered or bottled gas (natural, liquefied
petroleum gas, or manufactured), ~ --~ea~
~e~ephene -se~v~ee collects the price thereof at
monthly periods, the tax levied by this article
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 4.
That Section 23-20, Chapter 23 Taxation.
Article II. Public Service Tax. is hereby amended by adding
the words and figures in underlined type and by deleting the
words and figures in struck-through type, as follows:
Sec. 23-20. Collection.
It shall be the duty of every seller of
electricity, metered and bottled gas (natural,
liquefied petroleum gas or manufactured) ? -~
~eml--~e~eph~me--se~v~ee7 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, 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 electricity?
or metered or bottled gas (natural, liquefied
petroleum gas, or manufactured) ~--~e~eph~me
se~v~ee7 without at the same time collecting the
tax hereby levied in respect to such purchase or
purchases. Any seller failing to collect such tax
at the time of collecting the price of any sale
shall be liable to the city for the amount of such
tax in like manner as if the same had been
actually paid to the seller, and the mayor of the
city shall cause to be brought all suits and
actions and take all proceedings in the name of
the city as may be necessary for the recovery of
such tax; provided,
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however, that the sellers shall not be liable for
the payment of such tax upon uncollected bills.
If any purchaser shall fail, neglect or refuse to
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 either, the seller shall have and is
hereby vested with the right, power and authority
to immediately discontinue further service to such
purchaser until the tax and the seller's bill have
been paid in full.
Section 5.
That Section 23-21, Chapter 23 Taxation.
Article II. Public Service Tax. Records required;
inspection, is hereby amended by adding the words and
figures in underlined type and by deleting the words and
figures in struck-through type, as follows:
Each and every seller of electricity7 and metered
or bottled gas (natural, liquefied petroleum gas,
or manufactured), a~--~e~--~e~e~hene--se~v~ee
shall keep complete records showing all sales
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.
Section 6.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. is hereby
created as follows:
ARTICLE III.
SERVICE TAX.
TELECOMMUNICATIONS SERVICE PUBLIC
Sec. 23-22. Short title.
This Ordinance shall be known and cited
Telecommunications Service
hereinafter as the " '
Public Service Tax Ordinance".
Section 7.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23.23.
Definitions. is hereby created as follows:
Sec. 23-23. Definitions.
(1) Purchaser. Every person legally liable
for the payment of taxable telecommunications
service rendered to him by a seller, unless such
person is exempt under section 23-25 hereunder.
(2) Seller.
local telephone
thereof.
Every person rendering taxable
services to any purchasers
Section 8.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23.24.
Amount of Tax. is hereby created as follows:
Sec. 23.24. Amount of tax.
(a) There is hereby levied and imposed by
the city a public service tax upon purchases
within the municipality of telecommunications
service which originates and terminates in
this state at a rate not to exceed 7 percent
of the total amount charged for any
telecommunications service provided within
the municipality or, if the location of the
telecommunications service provided cannot be
determined, the total amount billed for such
telecommunications service to a telephone or
telephone number, a telecommunications number
or device, or a customers' billing address
located within the municipality, excluding
public telephone charges collected on site,
charges for any foreign exchange service or
any private line service except when such
services are used or sold as a substitute for
any telephone company switched service or
dedicated facility by which a telephone
company provides a communication path, access
charges, and any customer access line charges
paid to a local telephone company. However,
telecommunications service as defined in
Section 203.012(5)(b), Florida Statutes
(1987) shall be taxed only on the monthly
recurring customer service charges excluding
variable usage charges.
(b) When the seller renders a bill to the
purchaser to cover purchases made during the
period of time to which the bill is
applicable, the amount of public service tax
shall be stated separately from governmental
charges and taxes, and shall not be levied
thereon.
(c) The purchaser shall pay such public
service tax to the seller at the time of
payment of each such bill.. The seller, as
collection agent for the City, shall collect
such public service tax from the purchaser at
the time of payment of each such bill.
Provided and to the extent that such bills
are subsequently paid, the seller shall remit
the public service tax to the finance
department in accordance with the provisions
hereinafter stated.
(d) The tax authorized by this Ordinance
shall apply to services rendered and billed
on or after the effective date of this
Ordinance.
(e) Services competitive with
telecommunication services as defined in
Section 203.012, Florida Statutes (1987)
shall be taxed on comparable terms and on a
comparable base at the same rate.
Section 9.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23.25.
Exemptions. is hereby created as follows:
Sec. 23-25. Exemptions.
(a) Purchases of telecommunication services
by the United States government, the State of
Florida, any other public body as defined in
Section 1.01, Florida Statutes and any
recognized church in this state if used
exclusively for church purposes, and
(b) Purchases of local telephone service or
other telecommunication service for use in
the conduct of telecommunication service for
hire or otherwise for resale, are exempt from
taxation under this Ordinance.
Section 10.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23-26.
Seller Compensation. is hereby created as follows:
Sec. 23-26. Seller Compensation. For the
purpose of compensating the seller, the
seller shall be allowed one (1%) percent of
the amount of the tax collected and due to
the city in the form of a deduction from the
amount collected for remittance. The
deduction is allowed as compensation for
keeping of records and collection of tax and
remitting the same.
Section 11.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23~27.
Remittance of Tax to the City by Seller. is hereby created
as follows:
Sec. 23-27. Remittance of Tax to the City by
Seller. Every seller is hereby required to
execute and file no later than the twentieth
(20th) day of each month at the.o~ffice of the
finance department a statement setting forth
the amount of such public service tax to
which the City became entitled under the
provisions hereof on account of bills paid by
purchasers during the preceding fiscal month,
and contemporaneously with the filing of such
statements, shall pay the amount of such
public service tax to the finance department.
In the event that any purchaser refuses to
pay such tax specifically, then seller shall
promptly inform the City of the name and
address of such purchaser, and the amount of
tax withheld by said purchaser.
Section 12.
That Chapter 23 Taxation. Article III.
Telecommunications Service Public Service Tax. Sec. 23-28.
Audit. is hereby created as follows:
Sec. 23-28. Audit. City may audit the
records of seller, and seller shall provide
to the City, upon sixty (60) days notice,
access to all applicable records for
telecommunications service taxable by City.
However, any information received by City in
connection with such audit is confidential
and is not subject to the provisions of
Section 119.07(1), Florida Statutes. No
Company records shall be duplicated or
removed from the premises.
Section 13: That all ordinances or parts of
ordinances in conflict herewith be and the same are
hereby repealed.
Section 14: Should any section or provision of
this ordinance or portion hereof, any paragraph,
sentence, or word be declared by a court of competent
jurisdiction to be invalid, such decision shall not
affect the remainder of this ordinance.
Section 15: Authority is hereby granted to codify
said ordinance.
Section 16- This ordinance shall become effective
120 days from the date of its passage and adoption.
FIRST READING this ./~ ~ day of ~~~ ,
/
1988.
SECOND, FINAL READING and PASSAGE this ~ day
ATTEST:
Cit~
(Corporate Seal)
CITY OF BOYNTO~ BEACH, FLORIDA
%;i~ Mayor
Commissioner
Commissioner \
commissioner
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