3255 ORDINANCE NO. 3255
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA,
AMENDING ORDINANCE NO. 1790 AS AMENDED BY
ORDINANCE 3249, ENTITLED "LEVYING AND
PROVIDING FOR THE COLLECTION OF MUNICIPAL
PUBLIC SERVICES TAXES ON THE PURCHASE OF
ELECTRICITY, METERED OR BOTTLED GAS (NATURAL
LIQUEFIED PETROLEUM GAS OR MANUFACTURED),
WATER SERVICE, TELEGRAPH SERVICE, FUEL OIL AND
TELECOMMUNICATIONS SERVICE AND COMPUTER
SERVICES; PROVIDING EXEMPTIONS AND EXCLUSIONS"
PURSUANT TO FLORIDA STATUTE S166.231(9)(C); BY
AMENDING SECTION 2 THEREOF; SAID AMENDMENT
PROVIDING FOR A 7% TAX ON TELECOMMUNICATION
SERVICES; PROVIDING FOR SEVERABILITY,
CONFLICTS AND EFFECTIVE DATE.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF SANFORD, FLORIDA:
SECTION 1: Section 1 and Section 2 of Ordinance No. 1790
as amended by Ordinance No. 3249, is amended to read as follows:
SECTION 1: Public Service Tax.
(1) (a) There is hereby levied a tax on the purchase of
electricity, metered or bottled gas (natural liquified
petroleum gas or manufactured), fuel oil when used as a
utility, and water service. The tax is levied only upon
purchases within the City equal to 10 percent (10%) of the
payments received by the seller of the taxable item from the
purchaser of such service; provided the tax on the purchase of
fuel oil when used as a utility shall not exceed 4 cents per
gallon.
(b) The tax imposed by paragraph (a) shall not be
applied against any fuel adjustment charge, and such charge
shall be separately stated on each bill. The term "fuel
adjustment charge" means 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.
(2) Services competitive with those enumerated in Sections
(1) or (2), as defined by ordinance, shall be taxed on a
comparable base at the rates defined in the applicable
section.
SECTION 2: Tax on telecommunication Services.
There is hereby levied a tax on the purchase of
telecommunication service which originates and terminates
in this state as defined in Section 203.012, Florida
Statutes, as follows:
(1) There shall be imposed and levied bythe City a tax
upon purchases within the municipality of
telecommunications service which originates and
terminates in this state at a rate not to exceed 7
percent (7%) of the total amount charged for any
telecommunications service provided within the
municipality or, if the location of the
telecommunications service provided cannot be determined,
the total amount billed for such telecommunications
service to a telephone or telephone number, a
telecommunications number or device, or a customers'
billing address located within the municipality,
excluding public telephone charges collected on site,
charges for any foreign exchange service or any private
line service except when such services are used or sold
as a substitute for any telephone company switched
service or dedicated facility by which a telephone
company provides a communication path, access charges,
and any customer access line charges paid to a local
telephone company. However, telecommunications service
as defined in s. 203.012(5)(b) shall be taxed only on the
monthly recurring customer service charges excluding
variable usage charges.
SECTION 2: Transition Provision. All sellers of
telecommunication services within the municipality now paying a ten
percent (10%) tax to the City as provided for in Section
166.231(9)(a)(1), Florida Statutes, shall continue to pay such tax
until the date indicated in Section 5 below, at which time it shall
be obligated to pay the tax provided for in Section 2, Subsection
(1) above.
SECTION 3: Severability. If any section or portion of a
section of this Ordinance proves to be invalid, unlawful or
unconstitutional it shall not be held to impair the validity, force
or effect of any other section or part of a section of this
Ordinance.
SECTION 4: Conflicts. That all ordinances or parts of
ordinances in conflict herewith be and the same are hereby revoked.
SECTION 5: Effective Date. That this Ordinance shall become
effective upon 120 days after date of passage and adoption. This
Ordinance shall serve as the notification required under F.S.
§166.231(9)(c).
PASSED AND ADOPTED thisc~j day of April, A.D. 1995.
MAYO~/~
ATTEST:
As the City Commission of the
City of Sanford, Florida
"2'-
Ordinance No. 3255