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Home My WebLink About392 Telecommunication Ordinance • This ordinance is being re-recorded to correct that • 2 \9 ordinance previously recorded in O.R. 1466 pg. 0856 to supply the effective date. C:1 ' °'Cis9.\C- ORDINANCE NO . 392 AN ORDINANCE RELATING TO THE MUNICIPAL UTILITY TAX ON TELECOMMUNICATIONS SERVICE ; REPEALING SECTION 23 . 17 AS . SAID SECTION APPLIED TO LOCAL TELEPHONE ' AND TELEGRAPH SERVICE ; ADDING SECTION 23 . 21 CONTAINING DEFINITIONS RELATED TO THE MUNICIPAL UTILITY TAX ON TELECOMMUNICATIONS SERVICE ; SECTION 23 . 22 CONCERNING THE LEVY OF THE MUNICIPAL UTILITY TAX AT A RATE OF SEVEN PERCENT ( 7%) UPON TELECOMMUNICATIONS SERVICE ; ADDING SECTION 23 . 23 CONCERNING EXEMPTIONS FROM THE MUNICIPAL UTILITY , TAX ON TELECOMMUNICATIONS SERVICE ; ADDING SECTION 23 .24 CONCERNING CERTAIN COMPENSATION FOR • c:). SLLECTION OF THE MUNICIPAL UTILITY TAX ON �- k.al ,. . LECOMMUNICATIONS SERVICE ; ADDING SECTION 23 . 25 , cao CERNING REMITTANCE OF THE TAX COLLECTED TO THE 03 ' , .v a CS'TY BY THE SELLER OF TELECOMMUNICATIONS SERVICE ; ® at / DING SECTION 23 . 26 CONCERNING RECORDS. TO BE KEPT . E .` BY A SELLER OF TELECOMMUNICATIONS SERVICE ; ADDING Q_ - a TION 23 . 27 CONCERNING ANY CONFLICT WITH PREVIOUS ® + `}}>>;� O, � INANCES OR PARTS THEREOF ; ADDING SECTION 23 . 28 'Ct1 W V C 4,CERNING NOTICE PROVISIONS TO A SELLER OF - " TELECOMMUNICATIONS SERVICE ; AND ADDING SECTION . 23 . 29 PROVIDING FOR AN EFFECTIVE DATE . WHEREAS, the 1985 Legislature has enacted certain amendments to Section 166 . 231 , Florida Statutes , • . revising the application of the municipal utility tax on _ _ telecommunications service ; and , WHEREAS , the City of Zephyrhills is authorized under Section 166 .231 ( 9) ( b ) as enacted in 1985 to levy ij a tax • upon certain telecommunications services as g defined in Chapter 203 of the Florida Statutes in ana•a. amount not to exceed seven percent ( 7%) .>0°- :3 NOW,THEREFORE , BE IT ORDAINED BY THE CITY tc.Av 's COMMISSION OF THE CITY OF ZEPHYRHILLS , FLORIDA: NSECTION 1 . The references to the excise service ' tax on local telephone and telegraph service in the . corporate limits of the city in Sections 23 . 17 is_ hereby_ „salv repealed . SECTION 2 . Section 23-21 , City Code , concerning - definitions is added to read : ( 1 ) Purchase - Every act or transaction whereby possession of , utilization of, or control over taxable . 0. R. 1469. PG 1542 - telecommunications services becomes vested in the purchaser within the City of Zephyrhills for which payment is made pursuant to a duty and obligation therefore; but such term shall not pertain to nor include any such act or transaction when undertaken or - performed by an agency or instrumentality of the United States Government , the State of Florida, the county, a municipality, or a recognized church in this state if used exclusivelyfor church purposes ; nor shall', such term apply to purchases of local telephone senvice .or - other telecommunications service for use in the conduct of a telecommunications service for hire or otherwise for resale . °y ( 2 ) Purchaser - Every person legally liable for the payment of taxable communications services rendered to him by a seller unless such person is an agency or instrumentality of the United States governement , the St-ate ori-da, t=h e c o u=n=t y a m u=n i=c-i p alTi t y, a recognized church in this state using taxable telecommunications services exclusively for church purposes , or a purchaser of local telephone service or other telecommunications service for use in the conduct of a telecommunications service for hire or otherwise for resale . ( 3 ) Seller - Every person rendering taxable telecommunications services to any purchaser thereof . (4 ) Taxable Telecommunications Services - Purchases within the city of telecommunication service which originate and terminate in this state , excluding public telephone charges collected on site , access charges , any customer access line charges paid to a local telephone company, and intrastate toll charges billed to a telephone number other than the originating or terminating telephone number located within the 0,0,. 1469 PG_ 1543 municipality; provided , however, purchases within the city of telecommunications services as defined in Florida Statutes Section 2O3 . O12 ( 5 ) ( b ) shall be taxed only on the monthly recurring customer service charges excluding variable usage charges . ( 5) Purchase Within the City 7 A purchase is within the City if the communication originates or terminates within the city and is billed to a purchaser , telephone or telephone number , or telecommunications number or device within the city. SECTION 3. Section 23 . 22 , City Code , concerning amount of tax is added to read : ( 1 ) There is hereby levied and imposed by the city, upon every purchase in the City of Zephyrhills of taxable telecommunications services and competitive services , a public service tax which shall be determined as follows : a. The tax shall be levied only upon purchases with the City of Zephyrhills and billed after June 1, 1986 , in the amount of seven percent ( 7%) of the payments received by the seller of the taxable telecommunications services from the purchaser for the purchase of such service within the city. Services ' competitive with those enumerated above shall be taxed on a comparable base at the same rates. b . When the seller , in accordance with its rules and regulations , renders a bill to the purchaser to r _ - - cover" punch-ases made during the period -of time to which the bill is applicable, the amount of public service tax shall be exclusive of governmental charges and taxes shown on any such purchases for the total amount . c . The seller is required and it shall be his duty to render to each purchaser bills covering all such purchases made , and the amount of such public utliity r , 0. 11. 1469--PG___1.544 tax shall be entered and shown by the seller as a separate item on each such bill and shall become due and payable to the city whenever such bill becomes due ;and payable under the rules and regulations of the seller , provided and to the extent that such bills are subsequently paid . ' d . The purchaser is required. And it shall be his duty to pay such public utility tax to the seller , as agent for the city, at the time of the payment of each such bill . The seller is hereby authorized and required and it shall be his duty to collect such public utility . tax from such purchaser at the time of the payment of each such bill and to remit the same to the City Manager in accordance with the provisions hereinafter stated . SECTION 4. Section 23 . 23 , City Code , concerning exemptions is added to read : ( 1 ) Purchases of the taxable telecommunications services by the United - Stites—government, the State of Florida, the county, a municipality, any recognized , church in this state is used exclusively for church purposes , and purchases of local telephone service or other telecommunications service for use in the conduct of telecommunications services for hire or otherwise for resale are exempt from taxation under this ordinance . SECTION 5 . Section 23 . 24 , City Code , concerning seller compensation is added to read : ( 1 ) For the purpose of compensating the seller , the seller shall be allowed one percent ( 1 %) of the amount of the tax collected and due to the city in the form of a deduction from the amount collected for remittance . The deduction is allowed as compensation for keeping of record and collection of tax and remitting the same . SECTION 6 . Section 23 . 25 , City Code , concerning remittance of tax to the city by seller is added to read : ( 1 ) Every seller is hereby required to execute and I file not later than the twentieth day of each month at the office of the City Manager a statement setting forth the amount of such public utility tax to whi-ch the city became entitled under the provisions hereof on bills paid by purchasers during the preceding month , and contemporaneously with the filing of such statements , Shall pay the amount of such public utility tax to City Manager . SECTION 7 . Section 23 . 26 , City Code, concerning; records to be kept is added to read : ( 1 ) Every seller is hereby required to es,t;ab;l i s•h- and maintain appropriate accounts and records of the tax herein imposed as billed and collected , and such accounts and records shall be open to inspection by duly authorized officers at all reasonable times where., V maintained by the company. SECTION 8 . Section 23 . 27 , City Code , 'concerning .- - conflicts is added to read : - ( 1 ) That all ordinances or parts of ordinances to . the extent that same are in conflict herewith be, and the same are hereby repealed insofar as they are in conflict . SECTION- 9 . Section 23 . 28, City Code , concerning - wri tt-e-n-nottce -to--sel l ers is- added to read : - ( 1 ) The clerk is hereby directed to 'give written- notice to any and all sellers responsible for collecting . this tax at least 120 days prior to the effective -date thereof. This ordinance shall take effect June 1", - 1986 , • • • _ 11.11.-1469_PG . 1546 ,: __ i a SECTION 10 . Section 23 . 29 , City Code , concerning the effective date is added to read : ( 1 ) Upon its passage , this ordinance shall become effective and applicable to bills rendered on or after the passage of 120 days from the date of notice by the City Manager in the previous section . III The .above and foregoing Ordinance was read and - passed on its first reading in open and regular meeting on t h i s 11th day of November , 1 9 85 , LZ-.eph.yrh i:1 1 s , Florida. '' 2 E(3,--• \ �/1f124 1ii ".c.A 94'-.4 ) SIDENT OF. CITY 'COUNCIL `-'; `ATTR T- J f ; c-3 /e.i . . ,' CI. Y MANAGER i 4.:P4 '1/4:4' - te=e . 0, '• ...1 1, - _ ab `-The ove and foregoing Ordinance was read and o ' esntp#Wfdk-%n its second reading in open and regular meeting ' on this 25th day of November A . D . , 1985 , Zephyrhills , Florida. " ZiPio, _ .fir SI ,‘,1.4 9 P ESIDENT OF CITY COUNCIL -."// _c_19 / R\VEST. Lce _�' ' , , , ...0 I fiY MANAG• R '. ' °. —1 , _ -- Th•ec, above and foregoing Ordinance was read and A _• u ' ''' on its third and final reading in open and regular meeting on this 9th day of December , A. D . , 1985 , Zephyrhills , Florida. --:,.- ..,, ...„.4''''''..:,.6, .014/1641 i 40 '..../ ' RESIDENT OF CITY CtOUNCIL- _. =ice T j E„S T 0,-6'w . ' i _ _'i1�•'\."' ''"'CIT¢ MANAGER c®�1'1;'Yoc °'`foregoing Ordinance No . 392 _ was approved by' me . �a�"s � 9th day of De � A. D •-: •0 �- ` , Aaie A -OR J ;�, sy / :..Li 4,t. en G 154 AAN G' a / . ta c II , ~°, ti.Na O[:gyp{) 04E1466411. -- V .`- • • .. •