1926-1 - 5 SL- CO ...... 11 HOST iCK
501
L_, .. _
SS7 IT
Kecn of Gar- .s.ta. If. B. 11n. 558
F in^.nc c & T ^.x:- t ion Po ,td 1st time 4/27/31.
;, BILL TO Br Ei1TITLI_',D
AN ..CT TO PROVIDE i3OR T177 T TEN OF A T:,X UPON
_?CTRICITY USIM OR MNFUI!';D III iliE ST:,T;^ OF
FLORil), FOft LIGIV2, Ii: :T OR °OPISR; PROVIDING -Mrt
REPORTS OF TYE DISTRIBUTION ..LID S'SE OF ELEC-
TRICiTY, :.IID FOR THE COLLECTICi1 OF -THE TAX II:'OS .D
Ii i.3Iil, ;_ND FOR TI:E DISPOSITIOi1 OP PHE PROCi,-t',DS
THER21FROM, 'AD FIXING PE.t'1.',LTV K h THE V IOL:.T ION
OF T'F'.� PROVISIONS OF THIS ;CT.
BE IT MACTED BY TF2 LEGISV:WIt 0' TPE ST.= OF FLORIDA:
SECTION 1. There is hereby levied and ntsesscd a tex of one -
half cent upon every kil -)watt -hour of electricity for light, hc, t
or power used ^.nd consamed in the St^ tc of Florid::.
S730"TION 2. Such t ^.x shall be paid by the user or consumor of
such electricity.
SECTION 3. All c -)rear ^tions, including municipal carpor- tions,
or persons, their lessees, trustees or recc- ivers, receiving rtny p.V-
ment for electricity for light - =, heat or power used or consumed in
the State of Florida. sh. ^11 c:.olleet from those using the same the tax
of one -half cent per ki.lotcc *,t -hour provided herein; .nd shall on or
babrc. the 15th day o`f each month report under oath to the Comp-
troller the number of kilowatt -hours of electricity for light, heat
or power distributed, sold or A rnisred by them to or for the pub-
lic in the St ,-.te of Florida duriro! the preceding month, and shall
at the se.nP time prty to the Compti--.Iler ! szm equal to one- hnl-1' "i ent
for every kilowatt -h�ur of such �.LoCtricity, and if any such
corpo r -t ion, manic ip,-.l cor or: t ion or person shall fail to m=ake Luch
report and payment to the Comptroller, Rs herein provided, the
Comptroller shall -.fter 'h. ^.vin; given ^t least five. (5) days notice
to nn official or represent,.Aive of such corporation or mnieipal
corporation or to such person, cstim-te the total kilowatt -hours of
electricity for light, hest or power.r'iistributed, sold or furnished
by them to or for the public, from sucii information as he may be
able to obtain, and shall ndd ten percent (10/0) to the amount )f the
tax herein levied thereon as c. penalty far f'td lure of such corpora-
tion or pers.)n to mv.ke said report ^.nd p, y said t ^x and shall pro -
coed to collect such tux together with all costs and penalties
thereon the same-as delinquent railroad and express company taxes
arc now collected- provided that no penalty shall 11 madded if P. re-
turn is made and the ^mount due n ^.id to the Comptroller before the
expiration of the time stp.ted in the notice required to be given by
this Section.
SECTION 4. The Comptroller shall deduct the necessary ex-
penses incurred by him in carrying out the provisions of this -.ct
and shall p ^.y the b:lr.neo of the proceeds of this t.-.x into the
St:•.tc ,Tro..sury to be there held and disbursed - =o riling to 1 ^.w.
SECTION 5. This -.ct shall t^.kc effect upon bec,omine, P, law.