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Ord No 25-86-1271ORDINANCE NO.25-86-1271 AN ORDINANCE OF THE CITY OF SOUTH MIAMI,FLORIDA AMENDING ARTICLE I,ELECTRICITY.METERED AND BOTTLEDGAS,TELEPHONEANDWATERSERVICETAXOF CHAPTER18,SUBSECTION 18-2,LEVY,SCHEDULES.BY DELETING SCHEDULE A,TO PROVIDE A UTILITY TAX IN THEAMOUNTOF10%OFTHEPAYMENTSRECEIVEDBYTHE SELLER OF ELECTRICITY,METERED AND BOTTLED GAS AND WATERSERVICEFROMTHEPURCHASERFORTHEPURCHASE OFSUCH SERVICE SHOWN ONANYBILLDUEAND PAYABLE ON ACCOUNT OF SUCH PURCHASES OF SUCH TOTAL AMOUNTS; PROVIDING SEVERABILITY,PROVIDING INCLUSION INTO THE CITY CODE OF ORDINANCES;PROVIDING FOR ALL ORDINANCESORPARTSOFORDINANCESINCONFLICTTOBE REPEALED AND PROVIDING AN EFFECTIVE DATE. WHEREAS,the legislature of the State of Florida authorizes a municipality to levy tax on the purchase of electricity,metered and bottled gas,telephone and water service tax In an amount not to exceed 10%of payments received by seller of the taxable item from the purchaser for the purchase of suchserviceinaccordance with FloridaStatutesSection166.231. NOW,THEREFORE,BEITORDAINEDBYTHEMAYORANDTHECITY COMMISSION OFTHE CITY OF SOUTH MIAMI,FLORIDA: Section 1.That Article I,Electricity,Metered and Bottled Gas,Telephone and Water Service Tax of Chapter 18,subsection 18-2,Levy, Schedules,be and the same is hereby amended by amending A and amending Schedule B,to-wit: SCHEDULE "A" To be used when the seller,1n accordance with Its rules and regulations renders a bill to the purchaser to cover purchases made during the period of time to which the bill 1s applicable for electricity,metered and bottled gas and water service.The amount of tax shall be 10%of the payments received by the seller of electricity (FP&L),metered and bottled gas and water service from the purchaser for the purchase of such service shown on any bill due and payable on account of such purchase of such total amounts. 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 during the period of time to which the bill Is applicable for telephone service. (a)Ten percentum of the monthly recurring customer service charges for purchases within the Cltr of local telephone service,excluding public .. telephone charges collected on site,access charges arid any customer access line charges,commencing with the bills reridered on the first monthly billing to such customer 1n 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 (1%)of the amount of the tax collected and due to the City In the form ofa decutlon from the amount collected for- remittance. 1 SCHBDULB B Tobeused when theseller,in accordance with hisrules and regulations!renders a bill bi-monthly,quarterly or otherwise less frequently than monthly,to cover purchases wade during theperiodoftimeto which thebillis applicable* (a)The seller shall determine whatpartofthe total amount,shown on any bill is being due and payable on account ofsuch purchases is,under his rules and regulations,attributable to the purchases made during eachofthemonthlyperiods included withinthetotal periodoftimecoveredbysuch bill* (b)Computetheamountofexcisetaxhereunder attributed toeachsuchpartofsaid total amount,as so determined,by employing,withrespectto each such part,themethodandprocedure described inSchedule A,A-l and*A-2. (c)The total amount of excise tax payable hereunder on accountofanysuchbill shall bm thearithmetical sum of all of the amounts of excise tax resulting freai the computations made with respecttoeach s&eh partashereinbeforeprovided.(Ord.172,Sectioa 2,6-15-48.) Section 2.It ©hall be unlawful andaviolationofthis article for any purchaser to evade the payment of this tax, or of any part thereof,orto fail or neglect to pay such tax within thirty days after the same has become due and payable; or for any seller to fail or refuse topaytothe City all amounts of said tax payable tothe City bythe seller hereunder,or tofailorrefusetofilethemonthlyswornstatementorto set forth any erroneous or false information thereinwith intent to defraud the City,orto refuse topermitthetax collector orhisdulyauthorisedagenttoexaminetheaccountsand records tobekeptas required bythis article. iSctiojLJLs.It is the intention of th.City Coaaiasion that th.provision,of thi.ordinance .hall becon.and b.nad. Part of th.South Miaai City Cod.)and that th..action,of thi.ordinanc.say be renuabered or rel.ttered and th.word "ordinance-nay ha changed to -section",-articl.-,or such oth«r appropriate word or phrase in order to accomplish such Intentions. Section 4.,If any section,clause,sentence or phrase ofthis ordinance is held to be invalid or unconstitutional fey any court of competent Jurisdiction,then said holding shall in no way effect the validityof the remaining portions ofthis ordinance.* Section Sg.All Ordinances orpartsof ordinances in conflict herewithbe and th#sam.are hereby repealed. Section 6.This ordinance shall take effect teedlately atthe t1@s of Its passage.However,In order to provide fora sstooth transition Into the new utility tax-rate,the Finance Director forthe City of South maul Is authorizingthe utility tax change to become effective with scheduled sister reading taken on or after January 1st,1937. PASSED AND ADQPTEDCthfs 2d4 4$y of I rm cbsstx JtPPftOVgD AS fO TOUMt :i*y attorney Passed on 1st Passed on 2nd ^ APPROVED:v -5 •••..*.>•