3978ORDINANCE NUMBER 3978
CITY OF SANFORD, FLORIDA
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF SANFORD, FLORIDA, AMENDING SECTION 26-21 OF
THE C/TY OF SANFORD CODE RELATING TO THE
PUBLIC SERVICE TAX; PROVIDING FOR LEGISLATIVE
FINDINGS AND INTENT; PROVIDING FOR ECONOMIC
DEVELOPMENT RELIEF FROM THE PUBLIC SERVICE TAX
UNDER CERTAIN CIRCUMSTANCES; PROVIDING FOR A
CONDITIONAL PARTIAL EXEMPTION; PROVIDING FOR A
DEFINITION; PROVIDING FOR PROCEDURES; PROVIDING
FOR THE ADOPTION OF ADMINISTRA'nVE RULES;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY; PROVIDING FOR CODIFICATION AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Sanford has the desire to ensure that
the City of Sanford and its environs are desirable for economic development of a positive
nature for the benefit of the citizens of the City of Sanford; and
WHEREAS, Section 166.021(9), Florida Statutes, provides as follows:
"(9)(a) The Legislature finds and declares that this state faces increasing
competition from other states and other countries for the location and
retention of private enterprises within its borders. Furthermore, the
Legislature finds that there is a need to enhance and expand economic
activity in the municipalities of this state by attracting and retaining
manufacturing development, business enterprise management, and other
activities conducive to economic promotion, in order to provide a stronger,
more balanced, and stable economy in the state, to enhance and
preserve purchasing power and employment opportunities for the
residents of this state, and to improve the welfare and competitive
position of the state. The Legislature declares that it is necessary and in
the public interest to facilitate the growth and creation of business
enterprises in the municipalities of the state.
(b) The governing body of a municipality may expend public funds to
attract and retain business enterprises, and the use of public funds
toward the achievement of such economic development goals constitutes
a public purpose. The provisions of this chapter which confer powers and
duties on the governing body of a municipality, including any powers not
specifically prohibited by law which can be exercised by the governing
body of a municipality, shall be liberally construed in order to effectively
carry out the purposes of this subsection.
(c) For the purposes of this subsection, it constitutes a public purpose to
expend public funds for economic development activities, including, but
not limited to, developing or improving local infrastructure, issuing bonds
to finance or refinance the cost of capital projects for industrial or
manufacturing plants, leasing or conveying real property, and making
grants to private enterprises for the expansion of businesses existing in
the community or the attraction of new businesses to the community.
(d) Nothing contained in this subsection shall be construed as a limitation
on the home rule powers granted by the State Constitution for
municipalities."
and
WHEREAS, Section 187.201(21), Flodda Statutes, (part of the
Comprehensive Plan) provides as follows:
State
"(21) THE ECONOMY.--
(a) Goal. --Florida shall promote an economic climate which provides
economic stability, maximizes job opportunities, and increases per capita
income for its residents.
(b) Policies.-
1. Attract new job-producing industries, corporate headquarters,
distribution and service centers, regional offices, and research and
development facilities to provide quality employment for the residents of
Florida.
2. Promote entrepreneurship and small and minority-owned business
startup by providing technical and information resources, facilitating
capital formation, and removing regulatory restraints which are
unnecessary for the protection of consumers and society.
3. Maintain, as one of the state's primary economic assets, the
environment, including clean air and water, beaches, forests, historic
landmarks, and agricultural and natural resources.
4. Strengthen Florida's position in the world economy through attracting
foreign investment and promoting international banking and trade.
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5. Build on the state's attractiveness to make it a leader in the visual and
performing arts and in all phases of film, television, and recording
production.
6. Promote economic development for Florida residents through
partnerships among education, business, industry, agriculture, and the
arts.
7. Provide increased opportunities for training Florida's workforca to
provide skilled employees for new and expanding business.
8. Promote economic self-sufficiency through training and educational
programs which result in productive employment.
9. Promote cooperative employment arrangements between private
employers and public sector employment efforts to provide productive,
permanent employment opportunities for public assistance recipients
through provisions of education opportunities, tax incentives, and
employment training.
10. Provide for nondiscriminatory employment opportunities.
11. Provide quality child day care for public assistance families and
others who need it in order to work.
12. Encourage the development of a business climate that provides
opportunities for the growth and expansion of existing state industries,
particularly those industries which are compatible with Florida's
environment.
13. Promote coordination among Florida's ports to increase their
utilization.
14. Encourage the full utilization by businesses of the economic
development enhancement programs implemented by the Legislature for
the purpose of extensively involving private businesses in the
development and expansion of permanent job opportunities, especially for
the economically disadvantaged, through the utilization of enterprise
zones, community development corporations, and other programs
designed to enhance economic and employment opportunities."
; and
WHEREAS, the City Commission of the City of Sanford finds and determines
that electrical utility and other utility usage by manufacturers can be disproportionately
higher than other types of businesses and that the criteria for the exemption set forth
herein provides for a benefit to the City and the citizens of the City by enhancing
employment opportunities and economic stability and development within the City; and
WHEREAS, the City Commission of the City of Sanford desires that the
economy of the City of Sanford be one that is vibrant, creative, flexible, dynamic, and
modern as well as an economy that attracts and retains high quality businesses and
economic generators to the City of Sanford,
NOW, THEREFORE, BE IT ENACTED BY THE CITIZENS OF THE CITY OF
SANFORD, FLORIDA:
SECTION 1. LEGISLATIVE FINDINGS AND INTENT.
(a). The findings set forth in the recitals (whereas clauses) to this Ordinance
are hereby adopted as the legislative findings by, and the intent of, the City
Commission of the City of Sanford.
(b). This Ordinance is enacted under the authority of the Constitution of the
State of Florida (including Article VIII, Section 2(b) thereof) the general powers
conferred upon municipalities by State law and otherwise (including, but not limited to,
Chapter 163 and Chapter 166, Florida Statutes), the City' Charter of the City of
Sanford, and other applicable controlling law.
(c). The City Commission has reviewed the provisions of Ordinance Number
94-05 enacted by the City of Eustis, Florida.
SECTION 2. AMENDMENT TO SECTION 26-21 Section 26-21 of the City of
Sanford Code is hereby amended by adding a Subsection (4) to read as follows:
Sec. 26-21. Exemptions.
The following transactions are exempt from the taxes imposed by this article:
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.
(4)
Qualified bona fide manufacturing and related functions are herebv
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exempt from seventy-five percent (75%) of the sums and char,qes tha~
would otherwise be due to the City for taxable electrical and Ras utility
services under the provisions of this Article; provided, however, that tho
exempt on shall expire after the business which has benefited from tho
exemption has benefited from the exemption for one hundred and twenty
(120) months. The term "qualified bona fide manufacturin,q and related
functions," as used in this Article, means that at least fifty-one percei;[
(51%) of the services used are used in the process of makin¢~ eoods or
any materiel produced by hand, by machinery or by any other a,qency;
makin,q and producin,q anythin,q made from raw materials by hand, bv
machinery, or by art; or a producer of articles for use from raw of
prepared materials by eivin= such materials new forms, qualities,
properties or combinations; when the user of such services at a sin,qF,,
location has a verified record durin,q the precedin,q twelve (12) moi-,~h
period of usin,q in excess of 1,500,000 kilowatt hours of electrical power
per month and the said user is a business that either is a Rrantee in ROO~
standin.q or has been a ,qrantee that remained in ,qood standinR durin,q tho
term of its ,qrant under the provisions of Seminole County's Jobs Growth
Incentives Pro,qram, as set forth in the provisions of Chapter 218,
Semino/e County Code, or its successor provision. Also, in order to bn
qualified as a qualified bona fide manufacturer, as set forth herein, tho
taxpayer must request an exemption in writin,q on a form prescribed by tho
City. No vested ri,qht shall in any way be established relative to th~.
.qrantine of this exemption and the City Commission may review and
revise the exemption set forth herein as it deems appropriate and in th~.
public interest.
SECTION3. ADMINISTRATIVE RULES. The City Manager is hereby
authorized to adopt administrative rules that are deemed necessary and appropriate to
implement the provisions of this Ordinance.
SECTION 4. CONFLICTS. All ordinances or part of ordinances in conflict with
this Ordinance are hereby repealed.
SECTION 5. SEVERABILITY. If any section, sentence, phrase, word, or portion
of this Ordinance is determined to be invalid, unlawful or unconstitutional, said
determination shall not be held to invalidate or impair the validity, force or effect of any
other section, sentence, phrase, word, or portion of this Ordinance not otherwise
determined to be invalid, unlawful, or unconstitutional.
SECTION 6. CODIFICATION. It is the intention of the City Commission of the
City of Sanford, Florida, and it is hereby ordained that the provisions of this Ordinance
as set forth in the Exhibit shall become and be made a part of the Code of Ordinances
of the City of Sanford, Florfda; that the Sections of this Ordinance may be renumbered
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or re-entered to accomplish such intention; that the word, "Ordinance," may be
changed to "Section," "Article," or other appropriate word; provided, however, that
Sections 4, 5, 6 and 7 shall not be codified.
SECTION 7. EFFECTIVE DATE. This Ordinance shall take immediate effect
upon enactment.
PASSED and ADOPTED this 13th day of March, 2006.
AT-rEST:
CITY COMMISSION OF THE
CITY OF SANFORD
CYNTHIA PORTER, ACTING CITY CLERK
LINDA~KUHN, R
CERTIFICATE
I, Cynthia Porter, Acting City Clerk of the City of Sanford, Florida, do hereby certify
that a true and correct copy of the foregoing Ordinance No. 3'~ ~, PASSED AND
ADOPTED by the City Commission of the City of Sanford, Flodda, on the I ~, day of
I'~-~-, ~(_ ,2006, was posted at the front door of the City Hall in the City of
Sanford, Florida, on the 1%' day of ) ~.,~,, ,~"~ ,2006.
CYNTHIA PORTER
As the Acting City Clerk of the City
of Sanford, Flodda