1790 ORDINANCE NO. 1790
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA
LEVYING AND PROVIDING FOR THE COLLECTION OF
MUNCIPAL PUBLIC SERVICE TAXES ON THE PURCHASE
OF ELECTRICITY, METERED OR BOTTLED GAS
(NATURAL LIQUEFIED PETROLEUM GAS OR MANU-
FACTURED), WATER SERVICE, TELEGRAPH SERVICE,
FUEL OIL AND TELECOMMUNICATIONS SERVICE AND
COMPUTER SERVICES; PROVIDING EXEMPTIONS AND
EXCLUSIONS; PROVIDING FOR SEVERABILITY,
CONFLICTS AND EFFECTIVE DATE.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF SANFORD,
FLORIDA:
SECTION 1. Public Service Tax.
(1)(a) There is hereby levied a tax on the purchase of
electricity, metered or bottled gas (natural liquefied petroleum
gas or manufactured), fuel oil when used as a utility, water
service and telegraph 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 same rates.
SECTION 2. Tax on Telecommunication Services. There
is hereby levied a tax on the purchase of telecommunication
service as defined in Section 203.012, Florida Statutes, as
follows:
(1) Upon purchases within the municipality of local
telephone service as defined in Section 203.012(3), Florida
Statutes, at a rate of 10 percent (10%) of the monthly recurring
customer service charges excluding public telephone charges
collected on site, access charges, and any customer access line
charge paid to a local telephone company; or
(2) 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
charge for such service, excluding public telephone charges
collected on site, access charges, and any customer access line
charges paid to a local telephone company, provided, purchases
within the municipality of telecommunications service as defined
in Section 203.012(5)(b), Florida Statutes, shall be taxed only
on the monthly recurring customer service charges excluding
variable usage charges. A purchase is within the municipality if
the communication originates or terminates within the
municipality and is billed to a purchaser, telephone or telephone
number, or telecommunications number or device within the
municipality.
(3) Purchases of local telephone service or other
telecommunications service for use in the conduct of a
telecommunications service for hire or otherwise for resale are
exempt from the tax imposed by this section.
SECTION 3. Exemptions. The following transactions are
exempt from the taxes imposed by this Ordinance.
(1) Purchases by the United States Government, this
State, and all public bodies as defined in Section 1.01, Florida
Statutes.
(2) Purchases by any recognized church in this state
for use exclusively for church purposes.
(3) The purchase of natural gas or fuel oil by a
public or private utility, either for resale or for use as fuel
in the generation of electricity, or the purchase of fuel oil or
kerosene for use as an aircraft engine fuel or propellant or for
use in internal combustion engines.
SECTION 4. Tax to be Paid by Purchaser; Time of
Payment. The tax levied and imposed by this Ordinance shall in
every case be paid by the purchaser for the use of the City to
the seller of electricity, metered or bottled gas (natural,
liquefied petroleum gas or manufactured), fuel oil when used as a
utility, water service, telegraph service or telecommunication
service, at the time of paying the charge therefore to the seller
thereof, but not less often than monthly.
SECTION 5. Duty of Seller to Collect Tax and Disburse
to City. It shall be the duty of every seller of electricity,
metered or bottled gas (natural, liquefied petroleum gas or
manufactured), water service, fuel oil when used as a utility,
telegraph service or telecommunication service, to collect from
the purchaser for the use of the City the tax levied by this
Ordinance at the time of collecting the selling price charged for
such service and to report and pay over on or before the tenth
day of each calendar month to the City all such taxes collected
during the preceding month.
SECTION 6. Seller May Pay Tax For Purchaser;
Liability of Seller to City; Discontinuance of Service by Seller.
(1) It shall be unlawful for any seller to collect the
price of any sale of electricity, metered or bottled gas
(natural, liquefied petroleum or manufactured), water service,
fuel oil when used as a utility, telegraph service or
telecommunication service, without at the same time collecting
the tax levied by this Ordinance in respect to such sale, unless
such seller shall elect to assume and pay such tax without
collecting the same from the purchaser.
(2) Any seller failing to collect 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
for the amount of such tax in like manner as if the same had been
actually paid to the seller, and the City Attorney shall cause to
be brought all suits and actions and to take all proceedings in
the 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 bills. If
any purchaser shall fail, neglect or refuse to pay to the seller,
the seller's charge and the tax hereby imposed on account of the
sale for which such charge is made, the seller shall have, and he
is hereby vested with the right, power and authority, to
immediately discontinue service to such purchaser until the tax
and the seller's bill shall have been paid in full.
SECTION 7. Records of Seller. Each and every seller
of electricity, metered or bottled gas (natural, liquefied
petroleum gas or manufactured), water service, fuel oil when used
as a utility, telegraph service or telecommunication service
shall keep complete records showing all sales in the 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 such 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 the City shall
have the right, power and authority to examine such records and
make transcripts thereof during such times as they may desire.
SECTION 8. Method of Computing Tax When Seller
Collects Money. In all cases where the seller of electricity,
metered or bottled gas (natural, liquefied petroleum gas or
manufactured), water service, fuel oil when used as a utility,
telegraph service or telecommunication service collects the price
thereof as monthly periods, the tax imposed by this Ordinance 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 cent to the amount computed.
SECTION 9. Bills for Water Service; Discontinuance of
Service for Nonpayment. In rendering bills for water service,
the City shall add thereto the tax levied and imposed by this
Ordinance for such water service, and upon failure of any person
owing for such services to pay the same within fifteen (15) days
after rendition of the bill therefore, such service shall be
discontinued.
SECTION 10. Disposition of Funds. All revenues
received, collected and derived from the tax imposed by this
Ordinance shall be deposited in the general fund of the City
except as provided in Resolution 1423.
SECTION 11: If any section or portion of a section of
this ordinance proves to be invalid, unlawful or unconstitu-
tional, it shall not be held to impair the validity, force or
effect of any other section or part of this ordinance.
SECTION 12: That all ordinances or parts of ordinances
in conflict herewith be and the same are hereby revoked.
SECTION 13: That this ordinance shall become effective
immediately upon its passage and adoption.
PASSED AND ADOPTED this 25th day of November ,
A.D. 1985.
MAyOR~j~,~'~4~
CERTIFICATE
I, H. N. Tamm, Jr., City Clerk of the City of San-
ford, Florida, do hereby certify that a true and correct
copy of the foregoing Ordinance No. 1790, PASSED and ADOPTED
by the City Commission of the City of Sanford, Florida, on
the 25th day of November, 1985, was POSTED at the front door
of the City Hall in the City of Sanford, Florida, on the
26th day of November, 1985.
of Sanford, Florida