Ord No 172f&T FU S^4u"fe.£ORDINANCE no»172.
I4>"J,4-3 /M ORDINANCE LEVYING AND IMPOSING AN EXCISE
TAX ON EVERY PURCHASEOFELECTRICITY,METERED
GAS,BOTTLED GAS,WATERAND TELEPHONE SERVICE
INTHECITYOFSOUTH KIAKC|FIXINGTHERATE
AND AMOUNT-OF SUCH EXCISE TAX AND PROVIDING
FOR THE COLLECTION THEREOF FOR AND IN BEHALF
OFSAIDCITY BY EVERY SELLEROFELECTRICITY,
METERED GAS?BOTTLED GAS,WATERAMD TELEPHONE
SERVICE5 PROVIDING FORTHE REMITTANCE OFSUCH
COLLECTIONS TO SAID CITY AMD FOR THE UTILIZA
TION BY SAID CITY OF THE REVENUES RESULTING
THEREFROM 1 PROVIDING FOR THE ESTABLISHMENT AND
MAINTENANCE OF APPROPRIATE ACCOUNTS AND RECORDS
RELATING TO SUCH EXCISE TAX BY EVERY SUCH SELLER j
DECLARING THE EXPENSE INCURRED BY EVERY SUCH SELLER IN EFFECT
ING THE PROVISIONS OF THIS ORDINANCE TO BE AN OPERATING
EXPENSE TO BE RECOGNIZED IN FIXING RATES AND CHARGES FOR
ELECTRIC,METERED GAS,BOTTLED GAS,l/ATER AND TELEPHONE
SERVICEf PRESCRIBING PENALTIES FOR VIOLATIONS OFTHE
PROVISIONS OFTHIS ORDINANCE!PROVIDINGFORTHESEPARA
BILITYOFTHE PROVISIONS THEREOF 5.AND REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH*
MAYOR AND
BEIT ORDAINED BY THE/CITY COUNCIL OFTHECITYOFSOUTH MIAMI,FLORIDA!
SECTION 1.That when used in this Ordinance 1
(a)Theword "City11 shall mean the City of South Miami.,Florida.
l&)iEKfflBfiHXJQfifiBX^^
(b<|Ihe-mas.co.ilne pronoun shall include the feminine and
neuter,and the singular shall include the plurals
(c)The word "and"shall also mean "or",whenever the contest
orpurposeso requires!.
(d)Theword "person"shall mean and include any individual,
firm,association,partnership or corporation!
(e)The word "electricity"shallmeanand include all electric
current or energy for lighting,heating,cooking,poweror
any other purpose delivered to any purchaser thereof
within thecorporatelimitsofthe City5
(£)The words "metered gas"shallmeanand include all types
and kindsof natural and manufactured gasforlighting,
heating,cooking,power orany other purpose delivered to
any purchaser thereof within the corporate limits of the
City*
(g)The words "bottled gas"shallmeanand include all types
andkindsof natural,liquefied petroleumand manufactured
gas.for lighting,heating,cooking,poweroranyother
purpose delivered to any purchaser thereof within the
corporatelimitsofthe City|
*••£h)The w.ord "water"*'siiaj^*mean and include all water for ",
domestic,commercial,industrial orany other purpose
delivered,toanypurchaserthereof within the corporate
limits of the City*butshallnotpertaintonor include
battled watery
(1)The words "telephone service"shallmeanandincludeall
such typ&s and kinds oflocal service asarerenderedby
telephone companies toany purchaser of such servicewith
inthe corporate limits ofthe City,butshallnot pertain
to-nor include such service as is rendered in consideration,
of the deposit ofmoney in telephonecoinboxesinstalled
within,thecorporate limits ofthe City5 provided*however,
thatthetotal amount oftheguaranteedcharge for semi-
public coin boxtelephone service shallbesubjectto taxj
(j}The word ltpurchasd*shall mean and include every act or
transaction whereby possession of,utilization of*control
over ortitleto electricity,metered gasf bottled gas,
waterand telephone,service,andtheduty and obligation
to pay therefor,become vestedinthe purchaser within
the corporate limits ofthe City,butshallnotpertain
tonor include anysuchactortransactionwhen undertaken
or performed fcy anagencyorinstrumentalityofthe govern
mentofthe United States of America,the State of Florida*
the County ofDadeortheCity|
fk)The word "purchaser"shall mean and include everyperson
legally liable for the payment of electricity,metered gas*
bottled gas and water delivered*or telephone service ren
deredtohimbya seller,unless suchpersonis an agency
or instrumentality ofthe government oftheUnited States
of America,the State of Florida*the County of Dade or the
City 1
(1)The word "seller"shallmeanand include every person deliv
ering electricity,metered gas,bottled gasor water*or
renderingtelephoneservicetoanypurchaser thereof*,
SECTION Z*That thereishereby levied andimposedbytheCity
upon eadx andevery purchase of electricity,metered gas*bottled gas*
water1 and.telephone service*included inor reflected byanybill renSered
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%by the seller to the pur chasedon ahd after the 1st day of July*'1948*
an excise taxthe amount whereof shall be determined and computed in
accordance with-the following schedulest
BgEEBDOIE A
TO IE USED VIBES THE SELLER*HT ACCORDANCE WITH HIS RULIS
AID REGULATIONS,RENDERS A BILL MONTHLYOR 0FTEN3R TOTHE
PURCHASER TO...COVER PURCHASES MADE DURING THE PERIOD OF
THE,TO WHICH THE BILL IS APPLICABLE •
The amount of excise tax.shall be*
Tenper centum (10%)ofthe first twenty-five dollars ($25*00)
of the total,amount,exclusive of governmental chafes said
taxes*shown on anysuch hill as being due and payableon
accountof such,purchases5 plus
Five per centum (5%)of the next,twenty-five dollars ($2:5*00}
of such,total amount,plus
One per centum (1%)of any sumin excess of fifty dollars
($5GU»00)of such total amount*
SCHEDULE B
To be usedwhenthe seller,inaccordance with his rules
and regulations,renders abill bi-monthly,quarterly or
otherwise less frequently than monthly,,to cover purchases made
during the period oftimeto which the bill is applicable*
!•Theseller shall determine what part of the total amounts*exclusive
of governmental charges and taxes*shown on any such bill as being
due and payahle on account of such purchases is*under^his rules
and regulations,attributabletothe purchases made during e§eh
of themonthlyperiodsincluded within the total period &f time
coveredbysuch bill|
Z*Compute the amount ofexcise tax hereunder attributable to each,such
partof said total amount^asso determined*by employing*withre
spect to eacix such part*the method and procedure described in
Schedule A formonthly bills;
3*The total amount of excise tax payable hereunder om account of any
such hill shall be the arithmetical sum of all of the amounts of
excise tax:resulting from the computations made with respect to
each,such part as hereinbefore provided*
In theuseand application,ofthe foregoing schedules |purchases of
electricity*metered gas,bottledgas,waterand telephone service*shall
be considered and treated as constituting and being distinct andunre
lated classes ofpurchases*and intheevent that morethan one such class
shall be shownuponthesame billj theamountofexcisetaxpayablehere
under shall be determined and computed for each such,class separately*
Theseller is hereby required andit shall be his duty hereunder to
renderto each,purchaser billscoveringall such purchasesmade*and
the amount of such excise tax shall be entered and shown by the seller
as a separate item,on each such bill and shall become due and payable
tothe City whenever such,bill becomes dueandpayable under therules
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and regulations of the seller*Each such bill shall include pur
chases applicable tobut one location,ortobutone family,or
business where morethanone family orbusinessusesseparate
meteredservices at one location in the City*The purchaser is
hereby required and it shallbehisdutyhereunderto pay such
excise tax.to the seller,as agent for the City,at the time of
payment ofeachsuch hill,and in the egent thatthe purchaser shall
fail*neglect or refuse topaysuch excise tax.tothesellerwhen
suchbill becomes dueand payable,thesellerisherebyempoweredto
discontinue forthwith to make any further sales orto render any
further servicetothepurchaser until the t-Qtai amount,including
suchexcise tax,shownuponsuchbill shall havebeenpaidin full*
The selleris hereby authorizedandrequiredandit shall behis
duty hereunder to collect such excise tax from such purchaser at the
timeofthe payment of each such bill and to remit the same to thaTas:
Collector oftheCityin accordance withthe provisions of Section 3
of this Ordinance \provided,however,that the seller shallhave the
rightandprivilegeofassumingandpaying such excise tax himself
inlieuof collecting the same from the purchaser!and provided
further that when thesellershall fail orneglect to collect such,
excise ttax from the purchaser as hereinbefore provided*the seller
shall be deemed to have assumed such excise tax himself and shall
thereuponbecomeliableforthe payment oftheamount thereof to the
City tothesame extent asif such excise tax:had heon collected
from,the purchaser*
SECTIOF 3*That every seller is hereby required to execute
and file not later thanthe fifteenth dayofeach month,at the office
of the Tax Collector of the City a sworn statement on a form pre
scribed by said office,setting forth the amount ofsuch excise tax
to which the City became entitled under the provisions of Section 2
of this Ordinance on account of bills paid by purchasers during the
preceding fiscal month,and contemporaneously with the filing of said
statement,shallpaysaidamountofsuchexcise tax.to said Tax.
Collector to be deposited to the credit of the General #und of the
City for utilisation for such legal purposes as the Council of tthe
City may from timeto time determine*
SECIIQE 4*That every seller is hereby required,to establish *
svnA to maintain appropriate accounts and records showing in such
detail as.the Tax Collector of the City may prescribe the amount of
such excise tax payable to the City under the provisions of Section
2 and 3 of this Ordinance,and such accounts and records shall be
open,to inspection hy the Tax Collector or his duly authorized
agent at all reasonable times.The tax Collector is hereby author-
.ized and empowered to promulgate from time to time such rules and
regulations with respect to the establishment and maintenance of
said accounts and records ashemay deem necessary to carry into
effect the purpose and intent of the provisions of Sections 2 to 4,
inclusive,of this Ordinance•
SSGTXQK 5*That all reasonable expense incurred by a seller in
making the collections and remittances and in fulfilling the duties
prescribed by Sections 2 to 4,inclusive,of this Ordinance is
hereby declared to be and to constitute an operating expense and
shall be accorded full recognition as suchin the establishment of
rates and charges for rendering electric,metered gas,bottled gas,
waterortelephoneservice in the City*
SECTION 6.That it shall be unlavaful and a violation of this
Ordinance forany purchaser to evade the payment ofsuch excise tax.,a?
ofany part thereof,ortofailor neglect topaysuch excise tax.
within thirty (30)days after the same has become dueand pajgablej
or for any seller tofailor refuse to paytotheCityall amounts
of excise tax payable to the Cityby the seller hereunder,or to fail
or refuse to file saidmonthlysworn statementf ortoset forth any
erroneous or false information therein with intend to defraud the
City,or to refuse to permit the Tax Collector of the City or his duly
authorized agent to examine the accounts and records,tobe kept as
required by Section 4ofthisOrdinance *
SECTION 7*That eafih.violation of,or non-compliance with,any
ofthe provisions of Sections 2to4 inclusive,of this Ordinance
shall beand constitute aseparateoffenseand shall subject every
person guilty thereoftoallofthepenaltiesprescribedinSection
8 of this Ordinance•
.SEGE'IGKT 8*Svery person violating anyof the provisions of
this Ordinance shall,upon conviction thereof,be punished bya fine
npt tp exceed t&e suijl pf Sue Simdred dollars ($100•GO),orby
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>risonment in the City Jail for a term not to exceed thirty (30)
days,or by both,such fine and imprisonment,in the discretion of
the Municipal Judge.
SBCTICHT 9*Thatifany section,partof section,sentence or
clause of this Ordinance shallbeadjudgedtobe invalid by a court
of competent jurisdiction,such decision shall not affect the
validityofanyother portion of said Sections,butshallbere
stricted,andlimitedinitsoperation and effect tothatspecific
portionofsaid Sections involved in the litigationin which,such,
decision shall have been rendered*
SBCTIQH 1G.All provisions orpartsof provisions ofany
ordinanceofthe City,$n.so far as they may be inconsistentwith
orin conflict with,theprovisionsofthisOrdinance,are hereby
repealed.
PASSED AND ADOPTED this 15th day of JUKE,A»D«1948.
President.City GSTTEJSTt---'Resident,City Council
ty G]
-T,"Sylva G.Martin,City Clerk of the City of South.Miami,
Florida,do hereby certify that the above and foregoing is a true
and correct copy of Ordinance No*172,adopted by the City Council
of the City of South.Miami \at a meeting held in the City Hall,
South Miami,Florida,on the 15th day of June,A.D.1948.
m WITNESS YJHER30F I have hereunto setmyhandand official
seal of the.City of South Miami this day of .194__
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CITY CISRK