HomeMy WebLinkAboutAmend Ord. #126 (Utility Tax on Gas)•J
Z
I �'L ORDINANCE NO. 126
AN ORDINANCE OF THE CITY OF ZEPHYRHILLS, FLORIDA,
IMPOSING A TAX ON EACH AND EVERY PURCHASE OF
METERED OR BOTTLED GAS, NATURAL LIQUIFIED PETROLEUM
GAS OR MANUFACTURED LIQUID GAS WITHIN THE CORPORATE
LIMITS OF ZEPHYRHILLS, FLOIRIDA; 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 SUCH 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 Zephyrhi ls,
Florida:
1. That the City of Zephyrhills, Florida, a municipal
corporation, shall impose on each and every purchase of metered
and bottled gas (natural liquified petroleum or manufactured
liquified petroleum gas) a tax to be paid by the seller of such
gas whenever such sale or sales is made within the corporate
limits of the City of Zephyrhills,, Florida. This tax shall be
based upon the charge made by the: seller to the purchaser thereof
as follows :
A tax of ten percent (loo) on the first $25.00 per month
charged by the seller to the purchaser, and a tax of five
percent (5%) on the next $50.00 per month charged by the
seller to the purchaser, of metered bottled gas, natural
or manufactured liquified petroleum gas,
it being the intent of this Ordinance to limit the amount of tax
collected from each consumer to an amount not to exceed $5.00
per month.
2. That the seller, whether he be a wholesaler or retailer,
shall declare the gross amount of his sales conducted within the
corporate limits of the City of Zephyrhills, on or before the
last day of each month in which the tax shall be due, and in the
event the Tax Collector of the City of Zephyrhills, Florida, shall
not be notified of the gross amount of the sales of such gas, he
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!shall within the next thirty (30) days period notify the said
wholesaler or retailer of the revocation of his license, and it
shall be unlawful for such wholesaler or retailer to deliver,
sell, or operate the business of wholesaling or retailing gas
ithin the corporate limits of the City of Zephyrhills while such
icense are revoked.
3. The Tax Collector for the City of Zephyrhills, Florida,
shall be empowered and it shall be the condition upon which the
said retailer or wholesaler ' s license is issued, that the Tax
Collector shall have access to all records showing any distribution
�f such metered or bottled or natural and manufa
ctured liquified
gas distributed within the corporate limits of the City of Zephyr-
hills, Florida. 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 wholesaler and retailers, but when either the
wholesaler or the retailer is distributin
g gas to the consumer,
such sales shall be subject to the tax as provided in this Ordina ce .
5. All federal, state, county and city governments and
agencies and commissions and other tax supported bodies or instit -
tions shall be exempt from the payment of the tax imposed by this
Ordinance; and pursuant to the provision under this Ordinance, no
wholesaler or retailer shall be required to pay the tax imposed
in this Ordinance when such sale or sales are made to institutions
as set forth in this paragraph 5 of this Ordinance.
6. When any wholesaler or retailer or agents or employees
cting for any wholesaler or retailer violates the terms and
onditions of this Ordinance, they shall in addition to having
their license revoked, upon trial and conviction in the Municipal
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Court of the City of Zephyrhills, Florida, be punished by a fine
of not more than Five Hundred Dollars ($500.00) , or imprisonment
of a period of not more than sixty (60) days, or both fine and
imprisonment.
7 . That this Ordinance shall repeal and revoke all provisions
in Ordinance No. 82 pertaining only to metered and bottled gas,
liquified petroleum gas or manufactured petroleum liquified gas,
,
but shall in no way affect the remainder of said Ordinance No. 82.
8. If any part of this Ordinance shall by any Court of
competent jurisdiction be held to be unconstitutional, such ruli g
shall not affect the validity of the remainder of this Ordinance
9. This Ordinance shall take effect and shall become effective
n the usual manner prescribed therefor .
ATTEST: /
'
lerk Pr4sident of City Council
The foregoing Ordinance No. 126, was read and passed on its
first reading by the City Council of Zephyrhills, Florida, on the
,
da y of .V'L _ A. D. 1962.
ATTEST.:
Cl k P/re1sident of7ity Council
V r/�
The foregoing Ordinance No. 126, was read and passed on its
second reading by the City Council of Zephyrhills, Florida, on the
of Mgrch) A. D. 1962.
C rk President of/0lity Council
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The foregoing Ordinance No. 126, was read and passed on its
Third reading by the City Council of Zephyrhills, Florida, on the
4
.-..day of 4.oi i -, A. D . 1962.
ATTEST: �'
Cle = Pre' ident of ' y Council
The foregoing Ordinance No. 126, approved by me this
day of , A. D. , 1962Q )/i
.,
Mayor
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I :
( Off DTNAI CE NO. 126
`t
E_ -AN ORDINANCE OF THE CITY
OF ZEPHYR-HILLS, FLORIDA
A IIVIPOSIiVG vA TAX ON 1 AC
Affidavit for Proof of Publication 1VIFDTERED OR BO1 Tx ED GAS d
rATt7RAL L>QIIFIED ,:PETRO=
nZEUNL` GAS OR 1VrANUF+AC-
TH
TURED„'LIQ�TID GAS WITHIN R �.
► SHE CORPORATE LIMITS OF
E ZEPHYRHILLS HILLS ZEPHYRHILLS: L`O T D A
]'ROVII≥ING FO$i THE a E-X=r
�y y_ 'EMPT5'?ON FROM thIGH, TAX
.5:) p,
1C u blished v eekl3 BODIES R�PROyIDX GORFOR
THE COLLECTION O ' �ST7CI3
gy oa + TA$BY;REQUIRIN T,HE TAX
Zephyrhills, Pasco County, Florida 'fiO} E AID f�Y TH a SELLER
c PROyI>�1NG `FOR TxE;,METIi-
OD IBY WHICH THE TAX
SHALL BE COMPWTET7 PROS
ST TE OF FLORIDA, VIDING;FOR THE;SELLER TO
t PAY STII TAX FOR THE USE' ,
C TY OF PASCO: AND MgN I IT;:of ' HE rGITY
OF zEIITITM, TLI,s " FLORIDA
Before the undersigned authority
personally appeared r N Md�l�xa:.Y PA'YMEl1�Ts,ANb
PROVIDING FOt THE.SEInLEFt
tjtiPAY'r S+OCR TAX FOP THE
tJSH A ++ BENEFIT OF a TI C ,
George W. Wicks-troin ,"C ITT Y »O F ZEPIIYRHILLS;
------------ ------------------------------------ FLORIDA IN MONTHLY PAY-
ME}*1T$ 'AIi PROVIkDING FtOR
THE HDRAWAL` THE
S r
wh on oath says that he�L1s _____ �'cC�' WIT
� ____________—_______ �I.IGENS�I +ISSV+Ty TOOKOF
JSEI LEIS;TN TB E EVENT THE
of The Zephyrhills News, a newspaper published at Zephyrhills TAX`TS2yNOT PAID AND PRO=
VIDING A PENALTY FOR THE
in Pasco County, Florida; that the attached copy of advertise- VIOLATSON OF TS toRDI;
met being a ----------------------
• Be rt�aofidamed sb the City 1Councia
��da3 �e Igo_12C? �r y
- --- of the City of Zephyrhills Florida
1"That thew City 'of rZephyrh111 '
.__ ________________ Florida Fri a municipal` ibrporat7on
shall ampose�on each and revery purr
Relay-e _9.r,_ � � chase ofr metered, and tbolttled gas
in he matter of ---- -----------=-- (nat�ra7 liquified petroleum or man ")
ufactured' liquified petloleuni gap)z a
------------------------------------------------------ ------- tax to+be paid b 'the seller of such,'
gad whenever stich�sale o sales are
made With'i'n. he1 corporat' limits of
ri -- ----------------- in the ---------------• ------------------ the City of..Zephyrhills fElorida this
tam`shall be based upon fthe charge s
mane by the3 seller to,''the:°purchsr
Co rt, was published in-said newspaper in the issues of ___ _______ 1 thereof as `£blaaws
F A�`taxi-of ten percent l9+(10%) on
---A • /
._13-g_ 9.62------------------------------- ------- s the first$25 00 per,month charged 1:
by$the tsellerr for the t purchaser,
slid a tax 'of five percent ,(5%)k
--------------------- -- --- ----------------------1------- on the Went $5000 per month �' 3
charged by the seller,to the pur ,
chaser, Of metered bottaecl gas N'.
-- ----------------- -- — -- ---------------------------- naturals or' liquified i petroleums +
--- ��, gas.Affiant further says that said Zephyrhills News is a news- it laemgs`ttiie,intent of this oramance
a erpublished at Zephyrhills, in said Pasco County, Florida, and :imit the ainonnt of Ftax {coneotea^•
lb 14 s from `eac"h'�CL er to pan�anioliiit '
tin t the said newspaper has heretofore been continuously published not,to exceed$500`per mbnth
2 That tie sellerks whether'he t:be in said Pasco County, Florida, each week and has been entered a w{iolesalel or retailer, shalr declare'
'.
post office in Zephyrhills, in thei'gross amount oY histsal+es condtrct ,
as second class mail matter at thep , edwit in the corp`orate,aimfs iof the ;
said Pasco County, Florida, for a period of one year next preceding icily o Zel�hyrhills'son gr befoe the
last day'of g each month in,which'the'
the first publication.of the attached copy of advertisement; and tax,shall l)e,due aridjin event the Tax 3
aff ant further says that he li has neither paid nor promised any coiegto ohf the city ofs 7ephyrliilis
Flgnda sall riot+be�.notifled gof tie f+
peitson, firm or corporation any discount, rebate commission or gross araou$t of the safes of such gas
xhe 'shall twitlain theiinei thirty (2O) -;
ref nd for the purpose of securing this advertisement for publics- ays per,aar=nottty the saza tyholsa er
tl or r-Gtallr of the reudcatton of'"his Ili,
o in the said newspaper. censs and it shall be'unlawiul5-Fort
such wholesaler pr,retaile r to il'elivOr
sell; ooperaie the busmess Who1.�of whole'
boratelitiiits of thetCity of,"Zphr
Editor hills wiflei such license is revoked;,)
3'The Taxx'Collector,,for the City'
of Zephyrhills Florida,shall be 'em-
Su rn to and subscribed before me powered and it shall be the condition
uponhicli`the said retailer'or whole'-. i
f' ! sales s license }s'issued than the Tax
thi `t day of 19CC_ Collector s ill haute access to Sall sec s
- � —' orcls sh iyang ariyfidistributibn of such,
,metered o£,,bottled sox+,'natural end d+{
1• _-- � manufactutied, 1i4u1fxed „gas distri
-- ------- -- - ! - - �ii ' "biked45Wi'thvn the corporate limits cot
Notary Public. the city of ephyrhhlls lorida Tn"
{ the et nt the said w.hotes,ler or re
t taller ShafIL"refuse to make such secs
(S AL) orris available to-'the Taxr,Collectd kl
M commission expires -- -
G 1! ( of the scaly f of Zeph3 shills r then t e r
}- - -- City shallr shave life rFaght Ito revoke
• / the licenses of such,whblesaler or fie
taller ,ek�ax�' �+✓ b. + ' :�f�
4 Tt shills not bettbe purpose .of ;
this Ordinance to'levy ay tax upon
"'both' 'whoiaialer and retailers but
• when either thte wholesaler gl the re-
•
taller is}list i uting gas to the con-
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ruiner §ugh sa}es shall be sub] c`t,to.
the tax asprbvaded ix his'Ordinance.,
S All Federal state a county ,slid
city gov rmnents-,and,) 'ender and
comrnissaon and other tat sported'
Y ,
ibdda s Or ipstituttohs sh ail'be exeitipt
from the payment o£the ,tax ml-
posd{by this-O•di,$anc, and pursu
- ant to thoi provision,`Uuderxthis Ordi
nines no ttholesaler gr retailer shall 1 -
i t be srequi ed to- pey he tax 'imposed
m+;ths Oi,dina>}oe 5when such,-sale°:or
- , sales are C made `to matatutions as V.
forth 7n this,paragraph 5 ,of this Or
--------- '-- ------------ ----------------- ----------------------------------------- 1dihnce.-' ' _ - ' , - ---
-10rsenCs e fien 1direes a ler-or retailer?
agents or ac'ing for any
wholesaler' or retailer Wiolates the
terank hand'-'conditxgnsi a£`dais Oxdi rs
naiice they shall in add do i to haying
their ,hcen0e revoked u OJii trial and
„convicbionx'in the lylunicaui Court,of
the .Cats u'of r Ze ' yrhills F 'lprida,Fbe'?-
ti ptfnishedn by a finer of not'more than'
Five I uncli` d D°Ilar$ ( 50Q.00) or
rnpri nmef-t of a-:perigddt not more
than axtY.'( 0') da s ox both fine and
amprisoument ,1
0 That this Ordinance shall,repeal
and rev of e all proyisagns-iii Oramance+
No. 8i pe tainrng only to metered.and
bottled gas liquified petrolum gas'or
inanu$actutodliquified petroleum- gas
but shall iri no way affect the remain
der of said Ordinance No ,82
8 If any 'part of 'this;; Ordinance 'I
shall by any,Court,of competent lures
tlaotipn be hell o:_ite tincontitutional'.
si ci >Ulira< nth ,