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HomeMy WebLinkAboutOrdinance_12_07/08/1958 • ORDINANCE NO. AN ORDINANCE OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, LEVYING A TAX ON THE SALE OF ELECTRICITY, PMEW AND BOTTLED GAS, WATER SERVICE AND LOCAL TELEPHONE SERVICE; PROVIDING FOR THE SELLER TO COLLECT THE TAX AND TO IMP RECORDS CONCERNING SUCH COLLECTIONS; EXEMPTING CERTAIN POLITICAL SUBDIVISIONS AND AGENCIES AND CERTAIN SALES; PROVIDING PENALTY FOR THE VIOLATION OF THIS ORDINANCE; PROVIDING FOR THE DISPOSAL OF THE REVENUE DERIVED FROM SUCH TAXES FOR REVENUE AND OTHER PURPOSES. BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, as follows: Section 1. There is hereby levied by the Village of Tequesta on each and every sale, in the Village of Tequesta, of electricity, metered or bottled gas. (natural or manufactured), water service and local telephone service, a tax of 5% 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 of Tequesta, to the seller of such electricity, gas, water or telephone service at the time of paying the charge therefor, to the seller thereof, but not less often than monthly. Section 2. It shall be the duty of every seller of electricity, metered or bottled gas (natural or manufactured), water service or local telephone service to collect from the purchaser, for the use of the Village of Tequesta, the tax hereby levied at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the fifteenth day of each calendar month, unto the treasurer of the Village of Tequesta, all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity, metered or bottled gas (natural or manufactured), water service, or telephone service without, at the same time, collecting the tax hereby levied in respect to such sale, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to the Village of Tequesta for the amount of such tax in like manner as if the same had been actually paid to the seller,, and the Village of Tequesta treasurer shall cause to be brought all suits and actions and to take all proceedings in the name of the Village of Tequesta as may be necessary for the recovery of such tax; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fair neglect or refuse to pay the seller the seller is charge and the tax hereby imposed and as hereby required., on account of the sale for which such charge is made, or either,, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue further ser- vice to such purchaser until the tax and the seller's bill shall have been paid in full. Section 3. Each and every seller of electricity, metered or bottled gas (natural or manufactured), water service and local telephone service shall keep coaVlete records showing all sales in the Village of Tequesta of such commodi- ties or service, Mich records shall show the price charged upon each sale, the date thereof and the date of pant therefor, and such records shall be kept open for inspection by the duly authorized agents of the Village of Tequesta during business hours on all business days, and such duly authorized agents of the Village of Tequesta shall have the right, power and authority to make such transcripts thereof during during such times as they may desire. Section 4. The United States of America, State of Florida, and political subdivisions and agencies thereof, are hereby exempted from payment of the taxas levied by this articles Section 5. The tax levied by this article shall nab apply to sales of bottled water, long distance telephone service or to coin box telephones. Section 6. In all cases where the seller of electricity, metered or bottled gas (natural or manufactured), metered water, water service or local tele- phone service collects the price thereof at monthly periods, the tax hereby levied may be coaapated on the aggregate amount of sales during such period; provided, that the amount of tax to be collected shall be the nearest whole cent to the amount computed. Section 7. Any purchaser wilfully failing or refusing to pay the tax imposed by this article where the seller has not elected to assume and pay such tax, and any seller violating the provisions hereof, or any officer, agent or em- -2- 0 plcyee of any seller violating the provisions hereof shall be guilty of a misde- meanor. Section 8. All revenues received, collected and derived from the taxes levied by this article shall be deposited by the treasurer of the Village of Tequesta in its general operating account for utilization for such municipal purposes as are set forth in the annual budget estimate and appropriation ordi- nance of the Village of Tequesta Section 9. This ordinance shall take effect immediately upon its passage and approval as provided by law. Fly PASSED AND ADOPTED on first reading this c day of 1958• APPROVED: sac Mayor ATTEST: fJ � G �. it er F k -3-