379
ORDINANCE NO. 379
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.AN ORDmANCE OF THE CITY OF SANFORD, FLORIDA,
LEVYING .<lliD I],lPOSING A TiwC ON EACH AND J!."'VERY
PURCHASE Il"IJ 'l'HE CITY OF S.Al\1FORD. FLORIDA OF
ELECTRICITY I METERED OR BCYf'rLED GAS (NATURAL,
Llt;iUIFIED PETROLEUM GAS OR Iv:AN'UF ACTURED GAS) t
WATER AND PLEPHONE SERVI CE EXCEPT AS HEREIN
PROVIDED. FIXING THE MAXIMUM .A1IOUNT OF SAID
TAX; PROVIDING FOR THE COLLECTION OF SUCH
TAX AND ITS PAYMENT TO THE CITY OF SilNFORD;
PRESCRIB:J:NG THE DUTIES OF ',eRE CITY CLERK OF
SAID CITY .AS TO ViATER SOLD BY SAID CITYi
REQ,UIRING THE KEEPING OF BOOKS SHOWING ALL
SUCH S.ALES AND ALLOWING ACCESS 'rIIERETO BY
AurHORIZED AGENTS OF THE CITY OF SANFORD;
EXCEPTING THE UN"I'rEl) STATES OF AlvJERICA AND
ITS AGENCIES FROM SAID T.AX; PROVIDING li'OR
THE APPROPRIATION OF THE REVEl\TlJES TO BE
DERIVED FROM SUCH TAX .AND PROVIDING A
PENALTY FOR 'rIfE VIOLATION OF THE PROVISIONS
OF THIS ORDINA1~CE.
BE IT ENACTED BY 'lliE PEOPLE OF IRE Crry OF SANFORD, FLORIDA:
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~&t Q ~ Section 1. That there is hereby levied and imposed by
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the C~ty of Sanford, Florida, on each and every purchase in said
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city of Sanford, of electricity, metered or bottled gas (natural,
liquified petroleum gas, or manufactured gas), water and tele-
phone service, except as hereinafter provided, a tax of ten per
cent of the payments received by the sellers of such utility
service from the purchaser for the purChase of such utility
service, PROVIDED, BD~v~, that such tax shall not exoeed the
sum of il.OO per month. on each utility servioe.
Seotion 2. That the tax hereby levied on sales of
telephone service shall apply to all charges made for local
telephone service except local messages which are paid for by
inserting coins in coin-operated telephones; the total mnount
of the guaranteed charge on each bill rendered for semi-publio
coin box telephone service Shall be subjeot to suoh tax.
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~seetlon 3.
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That the United States of lUnerica and
its agencies are hereby exempt from payment of the tax levied
by this ordinance.
Section 4. That the tax hereby levied and imposed
shall in every case be paid by the purchaser for the use of
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the city of Sanford to the seller of electricity, metered or
bottled gas (natural, liquified petroleum gas or manufactured
gas), water and telephone service except as hereinabove pro-
vided, at the time of paying the charge therefor to the seller
thereof, but not less often than monthly.
Section 5. That it shall be the duty of every seller
of electricity, metered or bottled gas (natural, liquified
petroleum gas or manufactured gas), water and telepho~e ser-
vice to collect from the purchaser for the use of said city
the tax hereby levied at the time of collecting the selling
price charged for such service and to report and pay over on
or before the 10th day of eaoh calendar month to the city of
Sanford all such taxes collected during the preceding month.
Section 6. That it shall be unlawful for any seller
to collect the price of any sale of electricity, metered or
bottled gas (natural, liqulfied petroleum, or manutaotured gas),
water or telephone servioe without, at the same time, oollecting
the tax hereby levied in respect to such sale or sales unless
suoh seller shall eleot to assume and pay suoh tax without
collecting the same from the purchaser. Any seller failing to
oollect such tax at the time of collecting the price of any
sale, where the seller has not elected to assume and pay such
tax, shall be liable to the City of Sanford for the amount of
such tax in like manner as if the same had been actually paid
to the seller and the city attorney of said city shall cause to
be brought all suits and actions and to take all proceedings
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in the name of said City as may be necessary for the recovery
of such tax; PROVIDED, HOWEVER, that the seller shall not be
liabl~ for the payment of such tax upon uncollected bills. If any
purchaser shall fail. negleot or refuse to pay unto the seller,
the seller's said charge and the tax hereby imposed on aooount
of the sale for whioh such oharge is made, the seller shall
have and he is hereby vested with the right, power and authority
to immediately disoontinue service to such purehaser until the
tax and the seller's bill shall have been paid in full.
Section 7. That each and every seller of eleetricity,
metered or bottled gas (natural, liquified petroleum gas or
manufactured gas). water and telephone service shall keep com-
plete records showing all sales in said City of such commodities
or service, which records shall show the price charged upon such
sale, the date thereof and the date of payment therefor, and
said records shall be kept open for inspection by the duly
authorized agents of the City during business hours on all
business days and duly authorized agents of said City shall
have the right, power and authority to examine such records and
make transcripts thereof during such times as they may desire.
Seotion 8. That in all cases where the seller of
electrioity, metered or bottled gas (natural, liquified pet-
roleum gas, or manufactured gas). water and telephone service
colleots the price thereof at monthly periods the tax hereby
imposed may be computed on the aggregate amount of sales during
such period, provided, that the amount of tax to be collected
shall be the nearest whole oent to the amount oomputed.
Seotion 9. ~hat in rendering bills for water service
the City Clerk shall add thereto the tax hereby levied and
imposed for such water service and upon failure of ~y persons
owing for such services to pay the same within 15 days. after
rendition of bill therefor said service shall be discontinued.
Section 10. ':Chat all revenues received, collected
and dari ved from the tax imposed by this ordinance shall be
deposited in the ordinary fund of said City.
Section 11. That any persons, firms or corporations
violating any of the provisions of this ordinance shall upon
conviction in the municipal court. be punishable by fine 'of not
exceeding $200.00 or by imprisonment for not exceeding ninety days.
Section 12. That all ordinances Or parts of ordinances
in conflict herewith, be and the same are hereby repealed.
Section 13. That in the event any section, paragraph,
sentence or clause or portion of this ordinance shall for any .
reason be held unconstitutional, invalid or ineffective, the same
shall not repeal. nullify or in any wise effect any other section,
paragraph, sentence or portion of this ordinanceo The Cit.-y
Commission of said City hereby declares that it would have
enacted each separate section, paragraph, sentence, clause and
portion of this ordinance irrespective of any other section,
paragraph. sentence, clause or portion thereof.
Section 14. That upon its passage this ordinance shall
become effective and be applicable to all bills rendered on and
after the 1st day of October, 1945 for said utility serviceso
PASSED and ADOPTED this 27th day of August, 1945.
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.City C .
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Mayor.
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Atte.st:
As the B'i ty Commission of the.
City of Santord, Florida.
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I, H. N. Sayer, City Clerk of the City of Sanford,
Florida, hereby certify that a true copy of the foregoing
Ordinance No. 379, passed and adopted by the City Commission
of the City of Sanford, Florida, on the 27th day of August,
1945, was POSTED at the front door of the City Hall in the
City of Sanford, Florida, on this 28th day of August, 1945.
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