Loading...
Ord No 21-85-1238ORDINANCE NO.21-85-1238 AN ORDINANCE OF THE CITY OF SOUTH MIAMI,FLORIDA, AMENDING ARTICLE I,ELECTRICITY,METERED AND BOTTLED GAS,TELEPHONE ANDWATER SERVICE TAX"OF CHAPTER 18, SUBSECTION 18-1 DEFINING"LOCAL TELEPHONE SERVICE AND AMENDING SECTION 18-2,LEVY,SCHEDULES,BY AMENDING SCHEDULE A,B,AND ADDING a'-T,"BY PROVIDING A TELEPHONE UTILITY TAX ON LOCAL TELEPHONE SERVICE AT A RATE OF 10%OF THE MONTHLY RECURRING CUSTOMER SERVICE CHARGES EFFECTIVE AS OF THE FIRST MONTHLY BILLING TO SUCH CUSTOMER IN NOVEMBER,1985,AND EACH MONTH THEREAFTER;BY DELETING FROM SCHEDULE B "EXCLUSIVE OF GOVERNMENTAL CHARGES AND TAXES": PROVIDING PENALTY;PROVIDING SEVERABILITY;PROVIDING INCLUSION INTO THE CITYCODE OF ORDINANCES;PROVIDING FOR ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH TO BE REPEALED AMI)PROVIDING AN EFFECTIVE DATE. WHEREAS,the legislature of theStateof Floridaenacteda utility taxon telecommunications authorizing municipalities to continuelevyinga municipal public service tax (utility tax)on local telephone service ata rate of 10%ofthe monthly recurring customer service charges excluding:pay phones,access charges and any customer access line charges paid to local telephone companies as the law presently allows; NOW,THEREFORE,BEITORDAINEDBYTHEMAYORANDTHE CITY. COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA: Section 1.That Article I,Electricity,Metered and Bottled «'•»••»••!•••" Gas,telephone andWaterServiceTaxofChapter 18,subsection18- 1,Definitions,subsection (e)be,and the same is hereby amended, to-wit: (e)LocalTelephone Service.Thewords "local telephone service11 shallmeanand include local telephone service asdefinedin Florida Statutes, Section 203.012(3). Section.2.That Article I,Electricity,Metered and Bottled Gas,Telephone and Water Service Tax of Chapter 18,subsection 18- 2,Levy,Schedules,be,and thesameisherebyamended byamending Aand Adding A-l,to-wit: (b)compute theamountof excise tax hereunder attributed to each such part of said total amount,as so determined,by employing,with respect to each such part,themethodand procedure described in Schedule A and A-l'. (c)The total amount of excise tax payable hereunder on account of any such bill 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. (Ord.172,§2,6-15-48.) Section 3.It shall be unlawful and a violation of this article for any purchaser to evade the payment of such excise tax, or of any part thereof,or to fail or neglect to pay such excise tax within thirty days after the same has become due and payable; or for any seller to fail or refuse to pay to the City all amounts of excise tax payable to the City by the seller hereunder,or to fail or refuse to file the monthly sworn statement or to set forth any erroneous or false information therein with intent to defraud the City,or to refuse to permit the tax collector or his duly authorized agent to examine the accounts and records to be kept as requiredbythisarticle. Section 4.It is the intention of the City Commission that the provisions of this ordinance shall become and be made part of the South Miami City Code;and that the sections of this ordinance may be renumbered or relettered and the word "ordinance"may be changed to "section","article",or such other appropriate word or phrase inorderto accomplish such intentions. Section—5^if any section,clause,sentence or phrase of this ordinance is held to be invalid or unconstitutional by any court of competent jurisdiction,then said holding shall in no way effect the validity of the remaining portions of this ordinance. Section 6.All Ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. Section 7.This ordinance shall take effect immediately at thetimeof its passage. Sec.18-2Levy,Schedules.- There is hereby levied and imposed by the City upon eachand every purchase of electricity,metered gas,bottled gas,water and .telephone service, includedinorreflectedbyanybillrenderedby thesellertothepurchaseranexcisetaxthe amount whereof shall be determined and computed in accordance with the following schedules: SCHEDULE A Tobeused when the seller,in accordance with his rules and regulations,renders a bill monthly or oftenertothepurchasertocover purchases made during the period of time to which the bill is applicable except as to telephone service. (a)Ten percentum of the first twenty-five dollars of the total amount,exclusive of governmental charges and taxes,shown onanysuch bill as beingdueandpayableonaccountofsuch purchases,plus (b)Five percentum ofthe next twenty-five dollars of such total amount,plus (c)One percentum of any sum in excess of fifty dollars of such total amount. SCHEDULE A-l To be used when the seller,in,accordance with his rules and regulations,renders a bill monthly or oftener to the purchaser to cover purchases made duringtheperiodof time towhichthebillis applicable for telephone service." (a)Tenpercentumofthemonthly recurring customer service charges for purchases within the City of local telephone service,excluding public telephone charges collected onsite/ access charges and any customer access line charges,commencing with bills rendered ton the first monthly billing-,bo such customer in November,1985,and each month thereafter. (b)Pursuant to Florida Statute Section 166.231(9)(c),the seller shall be allowed to retain one percent of the amount of the tax collected and due to the City in the form of a deduction from the amount collected for remittance. SCHEDULE B To be used when the seller,in accordance with, his rules and regulations,renders abillbi monthly,quarterly or otherwise less frequently than monthly,to cover purchases made during the period oftimeto which the bill is applicable. (a)The seller shall determine what part of the total amount,shown on any bill as being due and payable on acoountfc of such purchases is,under his rules and regulations,attributable to the purchases made during each of the monthly periods included within the total period of time covered by such bill. PASSED AND ADOPTED this 15th,day of October Passed on1stReading:9/17/85 Passed on2ndReading:10/15/85 ,1985.