07-032
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ORDINANCE NO. 07 - 03(~
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AN ORDINANCE OF THE CITY OF BOYNTON BEACH,
FLORIDA AMENDING CHAPTER 23, ARTICLE II OF THE
CODE OF ORDINANCES OF THE CITY OF BOYNTON
BEACH, ENTITLED "PUBLIC SERVICE TAX" BY ADDING
A NEW DIVISION 4 TO IMPOSE A TEN PERCENT (10%)
UTILITY TAX ON THE PURCHASE OF WATER SERVICE
WITHIN THE CITY; PROVIDING FOR AN EFFECTIVE
DATE OF THE LEVY, SEVERABILITY, CONFLICT,
CODIFICATION AND AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Boynton Beach is charged with
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protecting and preserving the public health, safety and welfare of the citizens, residents and
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guests of the City of Boynton Beach; and
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WHEREAS, the City of Boynton Beach (the "City"), a municipal corporation organized
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and operating under the laws of the State of Florida, desires to levy a public utility tax on the
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purchase of water service within the City, as authorized by the provisions of Chapter 166 and
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203, Florida Statutes; and
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WHEREAS, the City has not increased or expended the scope of utilities subject to
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public services taxes since 1989 when it first levied a service tax on electrical, fuel, and gas, but
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not on water services; and
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WHEREAS, the City Commission has determined that the Public Utility Tax should be
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established at ten percent (10%) of the payments received by the seller of the taxable item from
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the purchaser of any water service as authorized by Chapter 166 , Florida Statutes; and
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WHEREAS, the City Commission has determined that the public health, safety and
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welfare requires that said utility tax be imposed in order to maintain effective and efficient
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services and defray the cost thereof.
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NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
CODING: Words in strike through type are deletions from existing law;
Words in underscored type are additions.
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1 THE CITY OF BOYNTON BEACH, FLORIDA, AS FOLLOWS:
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Section 1.
That the foregoing "WHEREAS" clause is true and correct and hereby
3 ratified and confirmed by the City Commission.
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Section 2.
Article II, Public Service Tax, of Chapter 23 of the Code of Ordinances
6 of the City of Boynton Beach, Florida is hereby amended to add a new Division 4, to read as
7 follows:
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DIVISION 4 WATER SERVICE
SECTION 23.100 LEVIED.
Effective April 1 , 2008, there is hereby imposed and levied upon each and every
purchase of water service within the City a tax in the amount specified in section 23.101
hereof, to be collected as hereinafter provided.
SECTION 23.1 01 AMOUNT OF TAX.
There is hereby levied and imposed by the City, upon every purchase of water services in
the corporate limits of the City, included in or reflected by the authorized utility
franchisee to the purchaser hereunder, a tax of ten (10) percent. The total amount of
taxes due pursuant to this section shall be computed to the nearest whole cent.
SECTION 23.102 APPLICATION OF TAX.
The tax hereby imposed and levied shall apply to the purchase of water service,
furnished periodically after installation or connection and shall not be applicable to
installation costs, meter deposits, deposits guaranteeing payment or other charges made
by the authorized utility franchisee for availability of service to the consumer.
SECTION 23.103. CITY'S RESPONSIBILITY.
The City is required and it shall be its duty to render to each purchaser, bills at least once
a month, covering all the purchases of water service, and the amount of the tax imposed
hereunder shall be entered and shown by it as a separate item on each such bill and shall
become due and payable to the City whenever such bill becomes due and payable to the
City. Each such bill shall include purchases applicable to but one (1) location, or to but
one (1) family or business where more than one (1) family or business uses separate
CODING: Words in strike through type are deletions from existing law;
Words in underscored type are additions.
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metered services at one (1) location in the corporate limits of the City.
SECTION 23.104
FUEL ADJUSTMENT CHARGE.
The tax imposed by this article shall not be applied against any fuel adjustment charge,
and such charge shall be separately stated on each bill. Fuel adiustment charge shall
mean all increases in the cost of utility service to the ultimate consumer resulting from an
increase in the cost of fuel to the utility subsequent to October 1, 1973.
SECTION 23.105
COLLECTION OF TAX.
The authorized utility franchisee is hereby authorized and required and it shall be its duty
to collect the tax imposed hereunder from such purchaser at the time of payment of each
such bill, and to report and pay over, on or before the 20th of each fiscal month to the
City, all such taxes levied and collected during the preceding fiscal month. The City
manager 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 recovery of such tax.
SECTION 23.106
PAYMENT OF TAX.
The purchaser is required and it shall be the purchaser's duty to pay the tax imposed
hereunder to the authorized utility franchisee as agent for the City at the time of payment
of each such bill.
SECTION 23.107
FAILURE TO PAY TAX.
(a) It shall be unlawful for any purchaser of water services to evade the
payment of the tax imposed herein or any part thereof, or to fail or neglect to pay such tax
within thirty (30) days after same has become due and payable.
(b) If the purchaser shall fail, neglect or refuse to pay such tax, the City is
hereby empowered to discontinue to make any further sales or to render any further water
service to the purchaser until the total amount, including such tax as is imposed
hereunder, shown upon such bill has been paid in full, provided that such discontinuation
of water service shall only occur when the procedures required by City regulations and
State law have been satisfied.
SECTION 23.108 CONFORMANCE WITH STATE LAW
It is the City's intent by the adoption of this regulation to impose no more than the
maximum public service tax authorized by Chapter 166, Florida Statutes. In the event of
a conflict with any provisions of Chapter 166 and these regulations the provision of
Chapter 166 shall control and these regulations shall be interpreted to conform with the
provisions of state statute.
CODING: Words in strike through type are deletions from existing law;
Words in underscored type are additions.
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SECTION 23.109
GRANT OF AUTHORITY TO ADMINISTER TAX
The City Manager is granted authority to enact administrative regulations and procedures
to implement the billing, collection and enforcement of the water service tax, provided
the regulations and procedures are consistent with the procedures and regulations
required by state law. All administrative procedures and regulations shall be in writing
and the form and substance approved by the City Attorney.
Section 3. All prior ordinances or resolutions or parts thereof in conflict herewith are
hereby repealed to the extent of such conflict.
Section 4. If any section, sentence, clause, or phrase of this Ordinance is held to be
invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in no
way affect the validity of the remaining portions of this Ordinance.
Section 5.
This ordinance shall become effective as provided by law.
1 5 Passed on the first reading, this CA
day of
OCTOBER, 2007.
16 Passed on the second reading, this I~:>
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day of OCTOBE.R
,2007.
Commissioner - Carl McKoy
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Ja' ..' ;;M~~\trairiito, CMC
. y'bI~tk"
(Corporate Seal)
CODING: Words in strike through type are deletions from existing law;
Words in underscored type are additions.
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