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Home My WebLink About807-02 Public Service Tax 1-1111111111111111111141"" 11111.s 11:__'IE j1�11 11I Rept 5S9.) Rir:.: . 24 00 ' JS: 0 OZ : i 0.00 06, 1:5/C2 Opty 1r. k r) �f`'? 1Mo_, PRS(:U C;tAitiT t` CLERK C ' C..'2 .'x:12 09:38am l ':i a `~ CR 4991 ,r342 ORDINANCE NO.: 807-0 2 AN ORDINANCE OF THE CITY COUNCIL OF 111 THE CITY OF ZEPHYRHILLS; FLORIDA, AMENDING CHAPTER 33 (TAXATION) OF THE CODE OF ORDINANCES OF THE CITY OF ZEPHYRHILLS BY DELETING SECTIONS 33.001- 33.077, AND REPLACING SAME WITH THE CITY OF ZEPHYRHILLS MUNICIPAL PUBLIC SERVICE TAX, WHICH INCLUDES DEFINITIONS APPLICABLE TO SUCH SECTIONS AND PERTAINING TO EXCISE TAX ON FUEL OIL, METERED AND BOTTLED GAS, ELECTRICITY AND TELEGRAPH SERVICE; AND PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED by the City Council of the City of Zephyrhills, Florida, sitting in regular meeting as follows: Section 1. Section 33.007-33.010 inclusive of Chapter 33 Taxation of the Code of the City of Zephyrhills, Florida, formerly designated as Chapter 23 of the Code of the City of Zephyrhills are hereby repealed and replaced with the following language: CHAPTER 33.010-Definitions: a. A "Seller" is a person, firm, corporation, or other legal entity who sells a service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 Chapter mean the sending by the Seller and the receipt by the City of all taxes levied and collected pursuant to this Chapter. The date of receipt of such taxes by the City will be the date of postmark. d. The term "return", as used in Section 33.012, means the supporting documentation submitted periodically in accordance with the provisions of this Chapter, 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 Record and Return to: ,. . City Clerk's Office 5335 8th Street ilia ' Zephyrhills, FL 33540 uR Bs 4991 p ; 543 2 of s iv. the amount (in U.S. Dollars) of any collection allowance taken in accordance with Florida law; v. the amount (in U.S. Dollars) of tax being remitted to the City, which is the subject of the particular return being filed; and vi. the name and telephone number of a person authorized by the Seller to respond to inquiries from the City concerning how the Seller is administering and collecting the tax. e. The term "tax" or "taxes" means the municipal public service tax authorized pursuant to Florida Statute 166.231 or Florida Statute 166.232 and this Chapter. f. The term "levy" means and includes the imposition of the tax under Florida Statutes 166.231 and 166.232, all changes in the rate of the tax imposed under either of those Section, and all changes of election under Florida Statutes 166.231(9)(a). Section 2. Section 33.011 inclusive of Chapter 33 Taxation of the Code of the City of Zephyrhills, Florida, formerly designated as Chapter 23 of the Code of the City of Zephyrhills is hereby repealed and replaced with the following language: CHAPTER 33.011-Purchase of Electricity, Gas, Fuel Oil-Levy of Tax; Amounts Payment Generally.of Tax. a. Except as provided below or as otherwise exempted by Section 33.013, there is hereby levied and imposed by the City on each and every purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured gas) fuel oil service, within the corporate limits of the City, and tax at the rate of ten percent (10%) of the total amount charged for such utility service or commodity. 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. 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 increases 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 therefor. Section 3. Section 33.012 inclusive of Chapter 33 Taxation of the Code of the City of Zephyrhills, Florida, formerly designated as Chapter 23 of the Code of the Ok K 4991 c S44 J ✓f .; City of Zephyrhills is hereby repealed and replaced with the following language: CHAPTER 33.012-Same-Collection Generally and Disposition of Tax: Discontinuance of Service upon Failure of Purchaser to Pay Tax and Seller's Charge. a. It shall be the duty of every Seller of electricity, metered or bottled gas (natural or 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 taxes 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 bottled 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 toassume 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 Seller, and the City Council shall cause to be brought all suit 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 the 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 the 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 anticipated to be collected with 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. f. 5,15 a. 15 4 of r Section 4. Section 33.013 inclusive of Chapter 33 Taxation of the Code of the City of Zephyrhills, Florida, formerly designated as Chapter 23 of the Code of the City of Zephyrhills is hereby repealed and replaced with the following language: CHAPTER 33.013-Same Exemptions and Exclusions from Payment of Tax. Purchases by the United States Government,this State, 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 Section 33.011. However, governmental bodies which sell or resell taxable service to non-exempt end users must collect and remit the tax levied under Section 33.011. Section 5. This Ordinance shall not effect Sections 33.001, 33.080, 33.998 and 33.999 Taxation of the Code of the City of Zephyrhills, formerly designated as Chapter 23 of the Code of the City of Zephyrhills Section 6. The provisions of this Ordinance are severable, and if any section, sentence, clause, or phrase is for any reason held to be unconstitutional, invalid, or ineffective, this holding shall not affect the validity of the remaining portions of the Ordinance, it being expressly declared to be the City Council's intent that it would have passed the valid portions of this Ordinance without the inclusion of any invalid portion or portions. Section Z This Ordinance shall become effective immediately upon its passage. The foregoing Ordinance No. ori--o),was read and passed on its first reading by the City Council of the City of Zephyrhills, Florida, on this /D t,� day of ILiv1 94, •• ,. •A.D., 2002. .. C E C. BRACKNELL _� ,i. r .0' i -i.)'61,.1,,,,,/ P esident of City Council At't'est: _ -°' �C City:Clerk.fLINVA D. BOAN 9'r. ( .. . ., • ��. - . i,TV 5 . The foregoing Ordinance No. q01-02% was read and passed on its second reading in open and regular meeting by the City Council of the City of Zephyrhills, Florida, on this (9-4 day of9,0L,L, , A.D., 2002. ,fie ,, „ 1 ' CL E C. BRACKNELL P esident of City Council . • LR E°. 4931 PG 54 -10i 5 sn, .:tJ Atte �J/ 'Oity .jerk,- D. BOAN r"UHi' .C • ORDINANCE NO. „ ' _O7-0a The foregoing Ordinance No. co-7-0 . was approved by me this o day of9 , A.D., 2002. Mayor- ;lCLIFF Jed FIE