1926-1 - 5 TNSLL L. COWMT BOSTWICK LEGISLATIVE BUREAU
P. 01 BOX 501
TALLAHASSEE, FLORIDA.
Keen of Sarasota,
Finance & Taxation.
A BILL TO BE ENTITLED
House Bill No. 557,
Read 1st time 429731.
AN ACT TO PROVIDE FOR THE LEVY OF A TAX UPON NATURAL
OR MANUFACTURED GI.S USED OR CONSUMED IN THE STATE OF
FLORIDA FOR LIGHT, H--1T OR PO',M -, PROVIDING FOR RE-
PORTS OF THE DISTRIBUTION'AND -.SALE OF SUCH GAS, Mn
FOR'THL' COLLE^TION OF THE WX IMPOSED HEREIN, AND
FOR THE DISPOSITION OF THE -PROC EDS THEREFROM, AND
FIXING A PENALTY FOR THE VIOLATION OF THE PROVISIONS
OF THIS ACT.
BE IT ENACTED BY THE LEGISLATURE OF THE STME OF FLORIDA:
Section 1. There is hereby levied and assessed a tax
upon natural or manufactured gas used and consumed in the State -of
Florida for light, heat or power at the rate of ten cents per one
thousand cubic feet.
Section 2. Such tax shall be paid by the user or con-
sumer of such gas.
- Section 3, All'corporations,`ineluding municipal cor--
porations, or persons, their lessees, trustees or receivers, re-
ceiving any payment for natural or manufactured gas for light, heat
or power used or consumed in the State of Florida shall collect
from those using the same the tax herein imposed, and'shall'on or
before the 15th day,.of each month report under oath to the'Comptroll-
er the total amoun:.'of gas for light, heat' or power distributed,
sold or` furnished by them to or for the public in the State of
Florida during the preceding month, and shall at the same time pay
to the Comptroller a sum equal to ten cents for every thousand
cubic feet of such gas, and if any such corporation, municipal cor-
poration or person shall fail to make such report and payment to
the Comptroller 'as herein provided, the Comptroller, - shall, after
having given at least five (5) days notice to an official or ropre-
sentative of such corporation or municipal corporation or to such
person, estimato the total amount of gas distributed, sold or fur-
nished by them to or for the public for light, heat or power, from
such information as he may be able to obtain, and shall add ton
per cent (10 %) to the amount of the tax herein levied thereon as a
penalty for failure -of such corporation or person to make said re-
port and pay said tai and shall proceed to collect such tax toget-
her with all costs and penalties thereon the acme as delinquent
railroad and express company taxes are now collected; Provided that
no penalty shall be addeO if a return is made and the amount due
paid to the Comptroller before the expiration of the time stated in
the notice required to be giv~-, by this Act.
Section 4. The Comptroller shall deduct the necessary
expenses incurred by him in carrying out the provisions of this Act
and shall pay the balance of the proceeds of this tax into the
State Treasury to be there held and disbursed rccoiding to law.
law,
Section 5. This Act shall take eficet upon becoming a
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