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Home My WebLink About1004-08 Utility Excise Tax � I _ IIIIII IIIII IIIII!III IIIII IIIII IIIII IIIII111111111 1111 illl 2008057624 Rept: 1174969 Rec: 27.0 ORDINANCE NO. 1004-08 DS: 0.00 IT: 0.00 04/17/08 ___ Dpty Clerk AN ORDINANCE OF THE . CITY COUNCIL OF THE. CITY OF ZEPHYRHILLS, FLORIDA, REPEALING ORDINANCES 547, 550:AND 807-02 IN THEIR ENTIRITY, AND REPLACING THE SAME .WITH THE CITY OF ZEPHYRHILLS MUNICPAL'PUBLIC SERVICE TAX, WHICH INCLUDES DEFINITIONS, EXCISE TAX ON FUEL OIL, METERED AND BOTTLED GAS, AND ELECTRICITY; EXCEPTIONS; AUDIT; AND PROVIDING FOR SEVERABILITY,AND AN EFFECTIVE DATE. E IT ORDAINED by the City Council of the City of Zephyrhills, Florida, sitting in regula eeting as follows: ection 1. Repeal of Ordinance No. 547, 550 and 807-02. Ordinance No. 547, 550, and 807-02 are hereby repealed in their entirety. JED PITTMAN PASCO COUNT CLERK ection 2. Definitions. 04/17/08 0J 22 m 1 o 3 OR BK 7814 PG 1246 a. A "Seller" is a person, firm, corporation, or other legal entity who sells a service that is subject to a levy. b. "Fuel Oil" shall include fuel oil grades Nos. 1, 2, 3,-4, 5, and 6, kerosene and coal oil. c. The terms "remit," "remittance," and "remitting" for purposes of the tax imposed by this Ordinance shall mean the sending by the Seller and the receipt by the City of all taxes levied and collected pursuant to this Ordinance. The date of receipt of such taxes by the City will be the date of postmark. d. The term "return," as used in this Ordinance shall mean the supporting documentation submitted periodically in accordance with the provisions of this Ordinance, and to be accompanied by the tax remittance, if any for that period to the City, which at a minimum shall indicate: i. the name and address of the Seller; and ii. the time period covered with respect to the particular return being filed; and iii. the amount (in U.S. Dollars) of the revenue collected from the sale of taxable service; and iv. the amount(in U.S. Dollars) of the tax being remitted to the City, which is the subject of the particular return being filed; and v. the name and telephone number of a person authorized by the Seller to respond. to inquires from the City concerning how the Seller is administering and collecting the tax. vi. The term "tax" or "taxes" shall mean the municipal public service tax authorized pursuant to Florida Statute 166.231, et seq or Florida Statute 166.232 and this Ordinance. vii. The term "levy" shall mean and includes the imposition of the tax under Florida Statutes 166.231 and 166.232, all changes in the rate of tax imposed under either of those Sections, and all changes of election under Florida Statutes 166.231(9)(a). Sec ion 3. Levy of Tax on Purchase of Electricity, Gas, Fuel Oil; Amount of Tax; Payment of Tax. a. Except as provided below or as otherwise exempted by Section 4, there is hereby levied and imposed by the City on each and every purchase of electricity, metered or bottled gas (natural or manufactured), within the corporate limits of the City, and tax at a rate of 10% of the total amount charged for such utility or commodity, and fuel oil shall be taxed at a rate of 4 cents per gallon. For purposes of calculating the tax, the amount charged for the taxable service shall be deemed to include any gross receipts taxes and franchise fees separately stated on the customer's bill. Record and Return to: City Clerk's Office 5335 8th St eet Zephyrhills FL 33542 OR 13K 7814 E°G 1247 _. 2 of 3 b. The tax imposed by this section shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. "Fuel adjustment charge" shall mean all increased in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973. c. Such tax shall, in every case, be .paid by the purchaser for the use of the City to the Seller of such electricity, metered or bottled gas or fuel oil at the time of paying the charge therefore. Section 4. Collection Generally and Disposition of Tax; Discontinuance of Service upon Failure of Purchaser to Pay, Tax. :a. It shall be the duty of every Seller of electricity, metered or bottled gas (natural and manufactured), or fuel oil to collect from the purchaser for the use of the City and the tax levied by the preceding section, at the time of collecting the selling price charged for each transaction and to file a return and remit on or before the twentieth(20th) day of each calendar month, or if the twentieth day is either a legal holiday or is not a City business day, then on or before the first City business day, that is not also a legal holiday, following the twentieth (20th) day of the month, unto the City all such taxed levied and collected during the preceding calendar month. It shall be unlawful for any Seller to collect the price of any sale of electricity, metered or bottle gas (natural or manufactured), or fuel oil,=without, at-the-same time, collecting the hereby levied in respect to such sales, unless such Seller shall elect to assume and pay such tax 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 to assume and pay such tax shall be liable to the City for the amount of such tax in like manner as if the same had actually been paid to the ll Seller, and the City Council shall cause to be brought all necessary actions and to take all proceedings in the name of the City as may be necessary for the recovery of such tax; provided however, that the Seller shall not be liable for payment of such tax upon uncollected charges. 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 sale 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 shall have been paid in full. Sellers may remit by hand delivery or postal service. b. Notwithstanding any other provisions of this Section, in the event the total amount of tax anticipatedjto be collected within a calendar quarter does not exceed One Hundred and Twenty Dollars ($120.00), the Seller of such service may, with the written authorization of the City, remit the taxes collected during such calendar quarter to the City quarterly.! In such case, the tax shall be due on or before the twentieth (20th) day of the month !following the end of the calendar quarter in which the taxes were collected. Section 5. Exceptions!and Exclusions form Payment of Tax. Purchases by the United State Government, the State of Florida, and all counties, school districts, and municipalities of the State and by public bodies exempted by law or court order, are exempt from the tax authorized by this Ordinance. However, governmental bodies, which sell or resell taxable service to non-exempt end users must collect and remit taxes levied under this Ordinance. Section 6. Audit. The City may, during the Seller's normal business hours at the official location of the Seller's books and records, audit the records of any Seller of a service that is taxable under Florida Statutes 166.231 or 166.232, for the purpose of ascertaining whether taxable services OR BK 7814 PG 1248 3 of 3 h ve been provided or the correctness of any return that has been filed or payment that has been ade. S ction 7. Severability It is declared to be the intent of the City Council of the City of Zephyrhills, Florida, that if any section, subsection, sentence, clause, or provision of this Ordinance shall be declared invalid the remainder of this Ordinance shall be construed as not having contained said section, subsection, sentence, clause, or provision and shall not be affected by such holding. S ction 8. Inclusion into Code. The provisions of this Ordinance shall become and be made a part of.the Ordinances of th City of Zephyrhills,.Florida. The sections of this Ordinance may be renumbered or re- lettered and the word "ordinance" may be changed to "section", "article" or such other appropriate word or phrase in order to accomplish such. Se Lion 9. Effective Date. This Ordinance shall become effective upon the first day of April 2008. Th fegOingNircjinance No. 1004-08 was read and passed on the first reading in an open and re far'meeting of•tbe City Council of the City of Zephyrhills, Florida, on this 25th day of F ruary 22608. tr�st:j" :-�✓ �+-- 1 (/1 C a-�-� Lin a if Boan;City Clerk. Kenneth V. Compton, Council President o _ ti . The foregoing Ordinance No. 1004-08 was read and passed on the second reading, following a public hearing, in an open and regular meeting of the City Council of the City of Zephyrhills, Floida, on this 10th day of March, 2008. a = L'nid1YBoan,City Clerk Kenneth V. Compton, Council President The foregoing Ordinance No. 1004-08 was approved by me this 10th day of March, 2008. W. Cliff M ffie, Mayo Approved as to le m and legal content /5seph A. Poblick, City Attorney