HomeMy WebLinkAboutDocumentation_Regular_Tab 13_2/13/2020Agenda Item #13.
Regular Council
STAFF MEMO
Meeting: Regular Council - Feb 13 2020
Staff Contact: Keith Davis, Village Attorney Department: Legal
ORDINANCE NO. 29-19, SECOND READING, AN ORDINANCE OF THE VILLAGE COUNCIL OF
THE VILLAGE OF TEQUESTA, FLORIDA, AMENDING CHAPTER 70. TAXATION. OF THE CODE
OF ORDINANCES OF THE VILLAGE OF TEQUESTA BY AMENDING ARTICLE IV. PUBLIC
SERVICE TAX, DIVISION 2. ELECTRICITY, GAS AND WATER., SECTION 70-121, BY
REINSTATING THE PUBLIC SERVICE TAX ON THE PURCHASE OF WATER AT 9%
Ordinance has been amended and reviewed by administrative staff and Mr. Bradford.
Ord 29-19 Water Utility Tax 2019 Ordinance 3RD DRAFT (002)
Page 433 of 557
Agenda Item #13.
ORDINANCE NO. 29-19
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, FLORIDA, AMENDING CHAPTER
70. TAXATION. OF THE CODE OF ORDINANCES OF THE
VILLAGE OF TEQUESTA BY AMENDING ARTICLE IV.
PUBLIC SERVICE TAX, DIVISION 2. ELECTRICITY, GAS
AND
WATER., SECTION 70-121, BY REINSTATING THE PUBLIC
SERVICE TAX ON THE PURCHASE OF WATER AT 9%;
PROVIDING THAT EACH AND EVERY OTHER SECTION
AND SUBSECTION OF CHAPTER 70 SHALL REMAIN IN
FULL FORCE AND EFFECT AS PREVIOUSLY ADOPTED;
PROVIDING A CONFLICTS CLAUSE, A SEVERABILITY
CLAUSE, AND AUTHORITY TO CODIFY; PROVIDING AN
EFFECTIVE DATE; AND FOR OTHER PURPOSES.
WHEREAS, the Village Council of the Village of Tequesta, Florida desires to reinstate a
public service tax of 9% on the purchase of water, in accordance with Section 166.231, et. seq. of
the Florida Statutes; and
WHEREAS, the Village Council believes the imposition of said tax, and the revenue
generated by said tax will serve to help the town provide necessary services to residents and
businesses in the Village and will be in the best interests of the Village of Tequesta.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE
COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, THAT:
Section 1. Chapter 70. Taxation. of the Code of Ordinances of the Village of
Tequesta is hereby amended at Article IV. Public Service Tax, Division 2, Electricity, Gas and
Water. Section 70-121, by reinstating the public service tax on the purchase of water at a rate of
9%; providing that Chapter 70, Article IV, Division 2, Section 70 - 121 shall hereafter read as
follows:
Page 434 of 557
Agenda Item #13.
ARTICLE IV. - PUBLIC SERVICE TAX
DIVISION 2. - ELECTRICITY, GAS AND WATER
Sec. 70-121. - Tax levied.
There is hereby levied by the village on each and every sale, in the village, of electricity,
metered natural gas, liquefied petroleum gas either metered or bottled, manufactured gas either
metered or bottled, a tax of nine percent (9%) of the charge made by the seller thereof, which tax
shall, in every case, be paid by the purchaser, for the use of the village, to the seller of such
electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured
gas either metered or bottled, at the time of paying the charge therefor, to the seller thereof, but
not less often than monthly. In additionthere is hereby levied by the village on 44te pfev;eu*
each and every sale, in the village, of water se.444ce-a tax of nine percent (9%1 of
the charge made by the seller thereof on a per gallon basis, which tax shall, in every case, be paid
by the purchaser_ for the use of the village_ to the seller of such water at the time of paving the
charge therefor, to the seller thereof, but not less often than monthly ;s eliminated ;n its entifety
Section 2. Each and every other section and subsection of Chapter 70. Taxation. of
the Code of Ordinances of the Village of Tequesta, Florida, shall remain in full force and effect
as previously enacted.
Section 3. All ordinances or parts of ordinances in conflict be and the same are
hereby
repealed.
Section 4. Should any section or provision of this Ordinance or any portion thereof,
any paragraph, sentence or word be declared by a court of competent jurisdiction to be invalid,
such decision shall not affect the validity of the remainder of this Ordinance.
Sections: Specific authority is hereby granted to codify this Ordinance.
Section6: This Ordinance shall take effect immediately upon adoption. The effective
date of the tax levy provided for herein shall be July 1, 2020.
Page 435 of 557