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HomeMy WebLinkAboutOrdinance_8-20_10/8/2020ORDINANCE NO. 08-20 AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, AMENDING THE VILLAGE OF TEQUESTA CODE OF ORDINANCES AT CHAPTER 70. TAXATION; ARTICLE IV. PUBLIC SERVICE TAX; DIVISION 2. ELECTRICITY, GAS AND WATER; SECTION 70-121. TAX LEVIED. BY REPEALING THE "PER GALLON BASIS" FOR THE COLLECTION OF TAX ON WATER BUT LEAVING UNCHANGED THE RATE OF 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 has historically levied a tax on the "sale of water service"; and WHEREAS, the Village Council of the Village of Tequesta, Florida recently revised the methodology for water tax calculation to a "per gallon basis"; and WHEREAS, this revision to the methodology for the calculation of water tax resulted in a significant revenue shortfall which is projected to have meaningful negative impact to the Village's future budgets; and WHEREAS, the Village of Tequesta's Finance Director has been advised by the Florida Department of Revenue that a repeal of the "per gallon basis" tax calculation methodology and a return to the former "sale of water service" calculation methodology will not be deemed to be a rate increase by the State of Florida, so the statutory notice and effective date requirements for a rate increase do not apply to this revision to the Village of Tequesta's Code of Ordinances; and WHEREAS, the Village Council of the Village of Tequesta, Florida finds this amendment to the Village of Tequesta Code of Ordinances to be in the best interest of the Village, and that this amendment will best serve the public health, safety, and welfare. NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, THAT: 1 Section 1: Chapter 70. Taxation. of the Code of Ordinances of the Village of Tequesta, Florida, is hereby amended at Article IV. Public Service Tax, Division 2, Electricity, Gas and Water. Section 70-121, by repealing the "per gallon basis" for the collection of tax on water; providing that Section 70 -121 shall hereafter read as follows: CHAPTER 70. TAXATION 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 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 addition, there is hereby levied by the village on each and every sale, in the village, of water service a tax of nine percent 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 water at the time of paying the charge therefor, to the seller thereof, but not less often than monthly. 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 adopted. 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. K Section 5: Specific authority is hereby granted to codify this Ordinance. Section 6: This Ordinance shall take effect immediately upon adoption. ORDINANCE Date 08-20 10/8/2020 Upon Second Reading Motion Council Member Frank D'Ambra Second Vice -Mayor Kyle Stone FOR AGAINST ABSENT CONFLICT Mayor Abigail Brennan El © 0 11 Vice -Mayor Kyle Stone 0 © ri Council Member Laurie Brandon ©x 17 Council Member Frank D'Ambra ® ri Council Member Bruce Prince El The Mayor thereupon declared the Ordinance duly passed and adopted. MAYOR OF TEQUESTA: biga' Brennan ATTEST: Q.0, SEAL INCORPORATED V, `4 101 � Lori McWilliams, MMC Village Clerk