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HomeMy WebLinkAbout1958-02-17 (126) Bottoled Gas Tax 1 ' 1 2 � 1 ORDINANCE• NO. '' iV AN ORDIANCE OF THE CITY OF ZEPHYRHILLS., FLORIDA, IMPOSING A TAX ON EACH AND EVERY PURCHASE OF METERED OR BOTTLED GAS., NATURAL LIQUIFIED PERTOLEUM GAS OR .MANUFACTURED LIQUID GAS WITHIN TICORPORATE LIMITS OF ZEPHYRHILLS, FLORIDA; PROVIDING FOR THE .EXEMPTION FROM SUCH TAX BY :CERTAIN SUPPORTED BODIES; PROVIDING FOR THE COLLECTION OF SUCH TAX BY .REQUIR- ING THE TAX TO BE PAID BY THE SELLER; PROVIDING FOR THE METHOD BY WHICH THE ,TAX :SHALL BE COMPUTED; PROVIDING FOR THE SELLER TO PAY'-ACH TAX FOR THE USE AND BENEFIT OF THE CITY OF ZEPHYRHILLS, FLORIDA, IN MONTHLY PAYMENTS., AND PROVIDING FOR THE WITHDRAWAL OF THE LICENSE ISSUED TO THE SELLER IN THE EVENT TAX IS NOT PAID; AND PROVIDING A PENALTY FOR THE VIOLATION OF THIS- ORDINANCE. Be it ordained by the City Council of the City of Zephyrhills, Florida: I . That the City of Zephryhills, Florida, a municipal .corporation,. shall impose on .each and every purchase of'metered and bottled gas (natural liquified petroleum or manufactured liquified petroleum as a tax to- be g ) paid by the seller of such. ga whenever such sale or sales is made within the corporate limit of the City of Zephyrhills, Florida. This tax shall be based upon th charge made by the- seller to the purchaser thereof as follows: A tax of ten per cent (10%) on the first $25.00 charged by the seller to the purchaser of metered or bottled. gas, natural or manufactured liquified petroleum gas, and A tax of five per cent (5%) on all amounts above the .basic $25.00. 2. That the seller, whether he be a wholesaler or re ailer, shall declare the gross amount of his sales conducted wi hin. the corporate limits of the City' of Zephyrhills, on or befo e th last day of each month in which the tax shall be due, and in t1e ev nt the .Tax Collector of the City of Zephyrhills, Florida, shall not be notified of the gross amount of the sales of such gas, he shall within the next thirty (30) days'. period notify the said wholesaler or retailer of the. revocation of his license, and it shall be unla ful Lo such wholesaler or retailer to deliver, sell , or operate the b siness of wholesaling or retailing gas within the corporate limi s -. of the City of Zephyrhills while such license are revoked. 3 . The Tax Collector for the City of Zephyrhills, Florida, shall be empowered and and it shall be the condition upon which the said retailer or wholesaler 's license is issued, that the Tax Collector stall have access to all records showing any distribution of such metered or bottled or natural and manufactured liquified gas dis- tHibuted within the corporate limits of the City of Zep-hyrhills, F orida. In the event the said wholesaler or retailer shall refuse to make such records available to the Tax Collector of the City of Zephyrhills, then the City shall have the right to revoke the license of such wholesaler or retailer. 4. It shall not be the purpose of this Ordinance to levy a tax upon both wholesalers and retailers, but when either the w olesaler or the retailer i-s distributing gas to the consumer, such s les shall be subject to the tax as provided in this .Ordinance. 5. All federal, state, county and city governments and alencies and commissions and other tax supported bodies or institutions shall be exempt from the payment of the tax imposed by this Ordinance; and pursuant to the provision under this Ordinance, no wholesaler or r]'tailer shall be required to pay the tax imposed in this Ordinanc w en such sale or sales are made to institutions as set forth in t is paragraph 5 of this Ordinance. 6. When any wholesaler or retailer or agents or employees acting for any wholesaler or retailer violates the terms and conditions o this Ordinance, they shall in addition to having their license revoked, upon trial and conviction in the Municipal Court of the City of Zephyrhills, Florida, be punished by a fine of not more than Five Hundred Dollars ($500.00) , or imprisonment of a period of not more than sixty (60) days, or both fine and imprisonment. 7. That this Ordinance shall repeal and revoke all provisions in Ordinance No-. . 82 pertaining ;only to metered and _ 3 bottled gas, liquified petroleum gas or manufactured liquified petroleum gas, but shall in no way affect the remainder of said Ordinance No. 82. S. If any part of this. Ordinance shall by any Court of competent jurisdiction be held to be unconstitutional , such ruling shall not affect the validity of the remainder of this Ordinance. 9. This Ordinance shall take effect and. shall become eifective in the usual manner prescribed therefor. A TEST: '. C ! / erg l /. Present Preseñt o The foregoing :Ordinance No. , was read and passed on its first reading by the City Council of Zephyrhitts, Florida, on the day of January, A. D. 1958. A TEST: The foregoing Ordinance No.. , was read and passed on its seconreading by the -' ty Council of Zephyrhills, Florida, on the day of " , A. D. 1958. AT EST: C er VlcPr i en o i y ounce L - 4 ,- The foregoing Ordinance No. , was read and passed on its third reading by the City- Council of Zephyrhills, f . Florida, on the — day of / ' 97 , A. D. 195-0. A TEST: Clerk President of y Council The foregoing Ordinance No. , approved by me t is day of , A. D. 1958. Mayor