1499 ORDINANCE NO. 1499
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA
AMENDING SECTION 26-19 OF CHAPTER 26 OF THE
SANFORD CITY CODE, SAID CHAPTER BEING ENTITLED
"TAXATION"; SAID AMENDMENT DELETING THE PROVISION
FOR TAXATION ON THE SALE OF FUEL OIL WHEN USED
AS A UTILITY FROM THE PROVISIONS OF SECTION 26-19;
PROVIDING FOR SEVE%~BILITY, CONFLICTS AND
EFFECTIVE DATE.
WHEREAS, Section 26-19 of Chapter 26 of the Sanford City
Code provides for the taxation of the sale of fuel oil when used
as a utility, and
WHEREAS, it is the desire of the City Commission to amend
the existing code in such a manner as to eliminate the tax on
the sale of fuel oil when used as a utility;
NOW, THEREFORE, BE IT ENACTED BY THE PEOPLE OF THE CITY
OF SiNFORD, FLORIDA:
SECTION 1: That the provision for a tax of ten percent
(10%) on the sale of all fuel oil when used as a utility is
hereby repealed and is of no further force and effect.
SECTION 2: That Section 26-19 of the Sanford City Code
is hereby amended to read as follows:
Sec. 26-19. TAX BASED ON PERCENTAGE OF CHARGES TO USER; EXEMPTIONS
(1) There is hereby levied and imposed by the City on
each and every purchase in the City of electricity, metered or
bottled gas (natural, liquefied petroleum gas or manufactured gas),
water and telephone service, a tax of ten (10%) percent of the
payments received by sellers of such utility service from the
purchaser for the purchase of such utility service.
(2) Federal, state, county and municipal governments and
their commissions and agencies, and all recognized churches whose
property is used exclusively for church purposes, shall be exempt
from the incidence of. such tax.
SECTION 3: If any section or portion of a section of this
ordinance proves to be invalid, unlawful or unconstitutional,
it shall not be held to invalidate or impair the validity, force
or effect of any other section or part of this ordinance.
SECTION 4: That all ordinances or parts of ordinances in
conflict herewith be and the same are hereby repealed.
SECTION 5: That this ordinance shall become effective
immediately upon its passage and adoption.
PASSED and ADOPTED this 28th ~~y , 1980.
Mayor
Attest:
' ~!~C~/ ~'~" f th
City of aXfor , orl a. e
CERTIFICATE
I, H. N. Tamm, Jr., City Clerk of the City of Sanford,
Florida, do hereby certify that a true and correct copy of
the foregoing Ordinance No. 1499, PASSED and ADOPTED by the
City Commission of the City of Sanford, Florida, on the 28th
day of January, 1977, was POSTED at the front door of the City
Hall in the City of:Sanford, Florida, on the 29th day of Janu-
ary, 1980.