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HomeMy WebLinkAbout200 Fuel Oil Tax ORDINANCE NO. Z° c7 . AN ORDINANCE OF THE CITY OF ZEP.HYRHILLS, FLORIDA, IMPOSING A TAX ON EACH AND EVERY PURCHASE OF FUEL OIL WITHIN THE -CORPORATE LIMITS OF ZEPHYRHILLS, . FLORIDA; PROVIDING FOR THE EXEMPTION FROM SUCH TAX BY CERTAIN SUPPORTED BODIES; PROVIDING FOR THE COLLECTION OF .SUCH TAX: BY REQUIRING THE TAX TO_ BE PAID BY THE SELLER; PROVIDING FOR THE METHOD FOR WHICH THE TAX SHALL. BEiCOMPUTED; PROVIDING FOR THE SELLER TO PAY SUCH TAXFOR THE USE AND BENEFIT OF THE CITY OF ZEPHYRHILLS, FLORIDA, IN MONTHLY PAYMENTS, AND PROVIDING FOR THE WITHDRAWAL OF LICENSE ISSUED TO THE SELLER IN THEEVENT TAX IS NOT PAID; AND PROVIDING A PENALTY FOR THE VIOLA- TION OF THIS ORDINANCE. WHEREAS, the City of Zephyrhills, Florida, by Ordinan e No. 126, has previously levied , a utility tax upon the purchas: of metered and bottled gas sold within the corporate limits o said City, and, WHEREAS, the City Council has determined that the sal of fuel oil is a competitive utility, and, WHEREAS, Florida Statute 167.431, requires the imposition of a like competitive utility 'tax on a competitive utility service. NOW, THEREFORE, BE IT ORDAINED by the City Council o the City of Zephyrhills, Florida : __ NOW, THEREFORE, BE IT ORDAINED by the City Council o ~11 (he City of Zephyrhills, Florida : 1. That the City of Zephyrhills, Florida, a municip 1 corporation, shall impose on each and every purchase of fuel oil, a tax to be paid by the seller, of such fuel oil whenever suc sale or sales is made within the corporate limits of the City of Zephyrhills, Florida. This tax shall be based upon the char e made by the seller to the, purchaser thereof, as follows : A tax of ten percent (10%) 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 fuel oil, � 1 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 re toiler, 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 duel and in the event the Tax Collector of the City of Zephyrhills Florida, shall not be notified of the gross amount of the sal s of such fuel oil, he shall within the next thirty (30) day pe iod. notify the said wholesaler or retailer of the revocation of h ' s license, and. it shall be unlawful for such wholesaler or reta ler to deliver, sell or operate the business of wholesaling or re tailing fuel oil within the corporate limits of the City of Z phyr- hills while such license is revoked. 3. That the Tax Collector for the City of Zephyrhills, Florida, shall be empower and it shall be the condition upon hich the said retailer or wholesaler's license is issued, that the Tax Collector' shall have access to all records showing any distri- bution of such fuel oil distributed within the corporate lira is of the City of Zephyrhills, Florida. In the event the said wholesaler or retailer shall refuse to make such records ava 1- able to the Tax Collector of the City of Zephyrhills, then the City shall have the right to revoke the license of such whol - saler 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 distributing fuel oil to the con— sumer, such sales shall be subject to the tax as provided in this Ordinance. 2. r - 5. All federal, state, county and city governments and agencies and commissions and other tax supported bodies o 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 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 em— ployees acting for any wholesaler or retailer violates the to ms and conditions of this Ordinance, they shall in addition to h v— ing their license revoked, upon trial and conviction in the M ni— cipal Court of the City of Zephyrhills, Florida, be punished y a fine of not more than Five Hundred Dollars $500.00), or im pris.onment of a period of not more than sixty (60) days, or b th fine and imprisonment. 7. 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 thi Ordinance. 8. This Ordinance shall take effect and shall become effective in the usual manner 'prescribed therefor. The foregoing Ordinance No. v v was read and passed on its first reading by the City Council of the City of Zeph r— fti hills, Florida, on the day of �� , 1972. = c2L,%1 President of City Council Att stz ty Clerk 3. 1 7 2d D The. foregoing Ordinance No. was read and. passed on its second reading by the City Council of the City of Zephyr— hills, Florida, on the / day of , 1972. auLU4, 7j President of City Council Attest: ity Clerk The foregoing Ordinance No. _ 6 was read and passed on its third reading by the City Council of the City of: Zephy hills, Florida, on the 3 ' day of , 1972. President of City Council Attest' ity Clerk The foregoing. Ordinance No. _ v was approved by me this day of , 1972. Mayor 4. lilt. F.. 1). %KNOT, JI. JOHN PIlI7.1. PS. Clerk. Cullector Acs ,,or;. CO cIL51 LN City of �� ILL•'\ T. fi.\\iII,TO'' '! [i.1I I'li I•:. LAIR• Zzr6y r0.dais ut!iIl:Irr FLO E .. I DA TiT ( 1TY UF I'L'R11 \VATER" GI) FiGlirli ST FET TEI,E1'llOF 7F •i9s June 1, 1972 • Dear The enclosed ordinance has recent];/ been passed by the City Council, If this ordinance applies to your present business, please submit the tax to the City of Zephy�rhilis. • bincerely, • John Phillips, hr. 1 0—'y Clerk JPJr:ib tY, ice\�Y OFFICIAL9t Paul A. I)ictlo,on, 1'revida-n( of Uoune11 WILLIAM It. 1•:11,.9:,I), Chief u 1•ulic I.1':ti'PEf( ICAL.E S. JR.. (:It y Attorney C. (l. ?Ir/:\\'!•:It\' �! ,nirinl .Iu.I �; � I THIS IS TO CERTIFY THAT ORDINANCE NO. 200 LS BEEN POSTED IN TWO PUBLIC PLACES, NAMELY, THE CITY HALL AN D THE U. S. POST OFFICE FOR A PERIOD OF FIFTEEN DAYS. THE Police Sta. ORDINANCE WAS POSTED. IN THE CITY HALL AND U. S. POST OFFICE ON Police June it 7 . AND REMAINED POSTED IN SAID CITY ALA, AND U. S. POST OFFICE UNTIL June 20th , 19 72. c7 ' T R ZEPHYRHILLS, FLORIDA.