O85-14ORDINANCE NO. ~
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF BOYNTON BEACH, FLORIDA, AMENDING
CHAPTER 23. TAXATION, ARTICLE II. PUBLIC
SERVICE TAX, SECTION 23-14. LEVIED. OF
THE CODE OF ORDINANCES, CITY OF BOYNTON
BEACH, FLORIDA, AS ~4ENDED BY ORDINANCE
NO. 85-8, TO LEVY A TAX ON THE PURCHASE
OF FUEL OIL AT THE RATE OF FOUR (4) CENTS
PER GALLON; PROVIDING THAT EACH AND EVERY
OTHER PROVISION OF CHAPTER 23. TAXATION,
ARTICLE II. PUBLIC SERVICE TAX. SHALL REMAIN
tN FULL FORCE AND EFFECT AS PREVIOUSLY ENACTED;
PROVIDING AUTHORITY TO CODIFY; PROVIDING A
CONFLICTS CLAUSE, A SEVERABILITY CLAUSE, AND
AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
CITY OF BOYNTON BEACH, FLORIDA, THAT:
Section 1: Chapter 23. TAXATION, Article II. Public Servi,
Tax, Section 23-14. Levied. of the Code of Ordinances, City of
Boynton Beach, Florida, as amended by Ordinance No. 85-8, is
hereby amended to read as follows:
Section 23-14. Levied.
(1) Except as otherwise provided herein,
there is hereby levied by the City on each
and every purchase in the City of electricity,
metered or bottled gas (natural, liquefied
petroleum gas, or manufactured), and local
telephone service, a tax based upon the charge
made by the seller thereof, said tax to be at
the rate of ten per cent (10%) upon said
charges, which tax, shall in every case, be
paid by the purchaserr for the use of the
City, to the seller of such electricity, gas
or telephone service at the time of paying
the charge therefor, to the seller thereof,
but not less often than monthly.
(2) Except as otherwise prqvided herein,
there is hereby levied in the City on every
sale in the City of 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 liqhting.,
heating, cooking, power or any other purpose
delivered to any purchaser thereof within
the corporate limits of the City] a tax of
four (4) cents per gallon of fuel oil
purchgsed, which tax shall in every case be
paid by the purchaser, for the use of the
~ to the seller of such fuel oil at the
nime of paying the charge thereforf to the
~se>lle. r thereo.f, but not less often than
monthly.
Section 2: Each and every other provision of Cha
TAXATION Art~.'e ti. Publ~ic Service Tax. shall remain in full
force and effect as previously enacted.
Section 3: Specific authority is hereby given to codify
this OrdinKnce.
Section 4: Ail ordinances or parts of ordinances in
conflict herewith are hereby repealed.
Section 5: Should any section or provision of this
Ordinance or any portion thereof be declared by a court of
jurisdiction to be invalid, such decision shall not affect the
remainder of this Ordinance.
Section 6: This Ordinance shall become effective
immediately upon passage.
FIRST READING this.
1985.
SECOND READING and FINAL PASSAGE this
, 1985.
/~day of
CITY OF BOYNTON BEACH, FLORIDA
ATTEST:
CITY C~
(Seal)