O#197OP~)INANCE NO. ~i97
AN OP~iN.~iiCE OF THE CITY- CO}.~iiSSION OP T~H~E CITY
0P B0~Z~TON BEA~i~ FLORiDA~ LE~ZING'~ ESTABLISHING
A~ I~0S!NG A G~UATED T~ 0N P~RCHASES OF
E~CTRICI~, BOTTLW~ GAS ~ND L~ T~EPHONE
SERVICE: PROVIDING FOR PENALTIES FOR THE VIO-
L&TION 0F THIS 0R~INANCE, AND ~mP~.LING ALL
0~INANCES .~D PA~S 0F 0R~IN~qCES INSOFAR
T~ S~ AR~ CONFLICTING
BE IT 0RDA!N~ by the City Commission 6'f the City of
Boynton. Beach, Florida, as follows:
Section 1: There is hereby levied by the City of Boynton
Beach, in Palm Beach Co~ty~ Florida, on eadh ~d e~ery purchas~
in said City of eie~tricity~ boat!ed gas ~natural or mannfaetured)~
~nd local telephone service, a tax based upon the.charge ~de by
the seller thereof,.as fol!o~s, to-wit:
10~ of the first $25,O0
5~ on the next ~50.00~ or fraction thereof
1~ on the bal~'~ee of all o~arges over
~5,00 in amount~
which tax, shall in every ease, be paid by the purchaser, for
the use of said City, to the seller of such electricity, gas,
or telephone servide a~ the time of paying the charge therefor
~o the seller thereof, but not less oEten than monthly.
Section 2: Tt shall be the d~ty of e~e~ seller of elect-
ricity, bobtled gas ~tural or manufactured)~ or local telephone
service, to colledt from the purchaser, for the. use of said City,
the tax hereby levied~ at the time of collecting the selling
price chargea for each transaction, and to repor~ any pay over~
on or befor~ the fifteenth day of each calenda~ mont~, unto the
City Clerk of said City, al! such taxss~levied and collected
during the preceding calendar month. It shall be unlawful for
a~my seller ~o collect the price of any purchase of electricity,
bottled gas (natural or manufactared) or telephon~ service,
without at the same time collecting the ta~ h~eby levied in
respect to such purchase or purchases, unless suci~ seller mhall
elect to~am~ue ~ad pay sash tax without collecting the same from
the purchaser. Any seller failing to collect such tax at the
time of collemting the price of any sale, ~aere the seller has
noz elected to assu~e and pay such ~a×~ shall be liable to said
City for the amount of such tax in like mam~er as if the same
had. been~ actually paid to the selter~ anm the Mayor of said City
shall cause to be brought all suits and actions and to take all
proceedings in the name .of said 0ity as may be necessary for the
recovery of such ~ax; PROVIDED~ HOldOVER, That the sellers shall
not be liable for the paymenv of such tax ~pon uncollected bills.
If ~y purchaser shall fail, neglect or refuse ~o pay to the
seller~ the seiler~s said charge, and tho tax hereby imoosed and
as hereby required, en account of the purchase for ~nich ~ch
charge is made, or either,~the seller shall have and is hereby
vested with the right~ power anm authority to immediately
discontinue further service to such pu~cha$$r until the tax and
the aeller~s bili shall nave b~en paid in full,
Section O: Each and every seller of electricity, bottled
gas (natural or manufactured), and local telephone service shall
keep complete records showing all sales in said City of such
commodities or service, which records shall show the price efaaz~ged
upon each sale~ ~he date thereof, and the date of payment therefor,
and said recoras shall be keot open for inspection by the duly
authorized agents of said City during business hours on al! bus-
iness days~ and said duly authorized agents of said City shall
have tlme rig.bt, power and authority to make such transcripts
thereof during such times as they may desire~
Section &: The United States of America, State. of Florida,
and political subdivisions and agencies thereof are hereby
exempted from p~yment of the taxes by this ordinance. Said tax
shall not app±y ye long distance t~lephone service, or to coin
box teiephones~
Section 8: in all eases where the seller of eleotricity~
bottled gas (natural or manufactured), or local t~lephone service
collects the price thereof ~t monthly periods, the tax hereby
levied may be computed on the aggregate amount of purchases
during such period~ provided that the amount of tax to be collec-
ted shall bo the nearest whole cen~ to the amount computed.
Section 6: Any p~rchaser wilfully failing or refusing to
pay the tax nore?o~ imposed, where the seller h~s not elected
to assume and pay such tax~ amid any seller violating ~he provis-
ions her~of~ or any officer, agent, or ~mployoe of ~y ~ll~r
violating th~ provisions h~r~of, shall, noon conviction~ bo
mubject to a fin~ of no~ more than On~ Hundred Dolla~ ~lO0~O0)~
or imp~iso~u~nt in th~ City Jaii for not more t~n t~n ~lO) days,
or both such fin~ and imorisor~ment_ for each and every violation,
in tho discretion of th~ judge of th~ ~nicipal cuurt.
Section 7: In the event any section~ pa raEra~n, sentence,
etanse or portion of this ordinance shall, for any reason, ce
unconstitutional, invalid .or ineffective, the same shall
re~eal~ nullify or in any wise affect any other section, para~
graph~ sentence s? portion of this ordinance°
Section 8: All ordi~%anees and parts of ordinsa~oes, insofar
as the same are in conflict herewith shall be and the sedne are
hereby repealed.
Section 9: Upon its
effective and applicable
day of July Z. 6, 19~6.
passage, this ordinance shall become
~o bills rendered on sr after the
THiS CRDIi~ANCE passsd and adopted in regular session
on final reading, on this, the 1~ day of July, i~_6.
A~test:
(Si~ed) B. V. Tattersall
~Smgmed) ~.o ~. Peterson
C o~ami s sione r
(Signed) A. V. Peteyson
City .~'Clerk ~