HomeMy WebLinkAboutDocumentation_Special Meeting_Tab 09_07/28/1994 �
!
.
;` ; VILLAGE OF TEQUESTA �--'
Pc�st Officc Box 3273 • 357 Tcqucsta Drivc /
' Tcyuesta, Florida 33469-0273 •(407) 575-6200 I
� � Fax:(407)575-6203
•' a
,
.
s o
•� �
,CN COUM�
MEMORANDUM:
TO: Village Council
FROM: Thomas G. Bradford, Village Manager'�%
DATE: July 8, 1994
RE: Ordinance Increasing Utility Service Tax from 8 Percent
to 9 Percent; Aqenda Item
Pursuant to the direction given to us by the Village Council at
your Budget Workshop Meeting on June 30, 1994, attached hereto,
please find an Ordinance for your consideration which increases the
utility service tax in Tequesta from its current 8 percent levy to
9 percent effective September 1, 1994. By adopting this Ordinance,
you will enable the Village to limit its property tax rate increase
to that necessary to cover the impact of the 1994 Bond Issue debt
service only. This is estimated to be a 2.92 percent millage rate
increase.
Please note that the effective date is indicated as being September
1, 1994. The reason for this is that upon contacting Florida Power
and Light, the major source of utility tax revenue, the Finance
Director determined that the Ordinance must be in the possession of
FPL a minimum of 30 days prior to the intended effective date.
This requirement, in and of itself, has caused the Village to call
a Special Village Council Meeting on July 28, 1994, in order to
meet this deadline. Secondly, there is a lag time of 30 days after
FPL implements a rate change, before the revenues are r�ealized by
Tequesta. Thus, we have to make the utility tax increase effective
September 1 in order for the first revenues from the increase to be
received by the Village in October. To do otherwise, such as
making the effective date October 1, would cause the Village to
receive 11/12ths of the anticipated annual revenues, which would
cause an obvious deficiency.
It is recommended that the Village Council adopt this Ordinance on
first reading. Second reading will be scheduled for a special
meeting on July 28, 1994.
TGB/cm
r�.-; i, r,�•.•-
JONES, FOSTER, JOHNSTON & TU�BS�, .
ATTORNEYS AND COUNSELORS v, `� '�r�r � A •♦
FLA(3LER CENTER TOWER �
506 SOUTM FUOIER DRIVE �
ELEVENTH FLOOR � � • ��
�A�FY 8 µEXANGE� JOMN BLAIR McCMCKEH P• O. BOX $�7S � i UUENTNA�
StEPt�EN ,1 �uc��o 9COTT L McMULLEN WEST PALM BEACN, FLORIDA 33�02-347 �� t 1 �,V� .�+�•��
TAACEY BiAG�01T� JONM C FANOOLPM �`�` 1 S M Al.L�80N .70�+MMON
AVCE A GONWA� JOMM C iiAU (407) a5�•3000 r � '� �'
YARGARET L COG�'EA ANDFEW ROS$ FAX: (407)832•1�54 M � �
EDWARO D�AZ STEYEN J f70TMMAN .J q BAllCf JONES
• QEBECCA G DDAME PETEF A 9ACMS ' �� ��
C�WiS70PMEA $ DURF D CULVER 9MIT11 m
SCOTT G MAWKiNS SIONE� A STUBBS, JR � � PAUI C WOLFE
'^�0�7NTON M MENN1' A��EM R TOM�INSON � •, y �y�,q.�yy�
�GTEA S HOLTON JOMN 9 TqIMF£R
YARK 8 K�EINFEID MICMAEL P WALSM WRITER DIRECT UNE: ____________�_�� �T'^�o
11�CMAEL T KFANZ M ADAMS WEAVER 1YILl1AY A iOBTEN
OF COyNSEI
L MMTIN FLANAGAM
July 7, 1994
VIA FAB: 575-6203
Mr. Thomas G. Bradford
Village Manager
Village of Tequesta
Post Office Box 3273
Tequesta, Florida 33469 •
RE: Village of Tequesta/Utility Service Tax
Our File No. 13153.1
Dear Tom:
Relative to our telephone conversation of this afternoon, enclosed
is a draft of a proposed ordinance which provides for an increase
from eight to nine percent of the utility levy addressed in Chapter
17 of the Code of Ordinances of the Village of Tequesta. As we
discussed, Fla. Stat. Chapter 166 provides a municipality with the
ability to levy up to an amo.u�t not to exceed ten percent of the
payment received by the seller of the taxable item. I understand
the Village, at this time, is not interested in increasing the tax
rate from eight to ten percent.
Please contact me if you have any questions concerning this matter.
It is my understanding the ordinance shall be disseminated to the
Village Council members on Friday, July 8, 1994.
Sincerely,
.,
JON , FOST , JO STON STUBBS, P.A. .
:
. _ �-�
( C • , ,• `'ziv� - . . -
:' ott G. Haw ns
SGH/ssm
Enclosures
ORDINANCE NO.
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY,
FLORIDA, AMENDING CHAPTER 17 OF THE CODE OF
ORDINANCES, TAXES, AT SECTION 17-16,
INCREASING THE UTILITY SERVICE TAX FROM EIGHT
TO NINE PERCENT; PROVZDING FOR SEVERABILZTY; ,
PROVIDING FOR REPEAL OF ORDINANCES IN
CONFLICT; PROVIDING FOR CODIFICATION;
PROVIDING AN EFFECTIVE DATE.
BE ZT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1. Chapter 17 of the Code of Ordinances of the
Village of Tequesta relating to Taxes is hereby amended at Article
II, Utilities, Section 17-16, to read as follows:
"8ec. 17-16. Levy.
There is hereby levied by the village on each and every
sale, in the village, of electricity, metered or bottled
gas (natural or manufactured), water service and local
telephone service, a tax of e�g�}-i��'rie;::::���.�' percent of
the charge made by the seller thereof�;�� �w2iicli� tax shall,
in every case,.be paid by the purchaser, for the use of
the village, 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
;;;:;��::>:� ...::.:::. ::..::::::>:�:;::• :....::::.:.,..........---:�..»�.::.f:: �=-...:,:�,: :,..:.:::>:� ::.::.:::.:>:.:;::::::.::-��:>:::;::: �:,.::.
,,.. .
often than monthl .::::::<:><:::<5a :�::::>::::i��fri�<::::��:: <$::.°::::::::_ ..:.�:�ce��:>::::::�aE.'�:::>:::;���:�::: ;:
...Y.....:.�::::..� ::::::.:: :.:.�::::::::.�:::::.�:::::.�:::�.: :.:�.:: r,_�:!e.� :.:.,�-,,..:.:.:.:..:::: :.,:,:.:::::�::::,:::::::.�::::�:
..::::::i.:.:{{::::::::::.r: ...• ........ :................""'.... .::.:::.:�::.�: ••:::::.�:: ••:: • :....: -.::.v:• • :..vv.v.:::.:fin:.::n..�.:nv.....v.�v:..f :•:.v.•�.•.�w•:.:.: :....:..:..::::nv
��':d�I�:`r;::::��:�.�-j�"`i'�::�:`i�:�::�:::i�'.�'`.�.:.'�.�1'�7$�:.•'•::>::;�'%`::::�::::::��:'g: ;::'•:.it
•:.�:•::::.�:::.�:: ::::::;::: •::::� .:::::::::::::.� �;*:
Section 2. Severability. If any pr.ovision of this
Ordinance or the application thereof is held invalid, such
invalidity shall not affect the other provisions or applications�of
this Ordinance which can be given effect without the invalid
provisions or applications, and to this end, the provisions of this
Ordinance are hereby declared severable.
Section 3. Repeal of Ordinances in Conflict. All other
ordinances of the Village of Tequesta, Florida, or parts thereof
which conflict with this or any part of this Ordinance are hereby
repealed.
Section 4. Codification. This Ordinance shall be codified
and made a part of the official Code of Ordinances of the Village
of Tequesta.
r
Section 5. Effective Date. This Ordinance shall take
effect immediately upon its passage and approval, as provided by
law.
THE FOREGOING ORDINANCE was offered by Councilmember
, who moved its adoption. The Ordinance
was seconded by Councilmember and upon
being put to a vote, the vote was as follows:
FOR ADOPTION AGAINST ADOPTION
The Mayor thereupon declared the Ordinance duly passed and
adopted this day of , 1994.
MAYOR OF TEQUESTA
Ron T. Mackail
ATTEST:
Village Clerk
JCR\13153oRD\SERVTAX.ORD
2
,
,
ORDIAIANCE NO.
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY,
FLORIDA, AMENDING CHAPTER 17 OF THE CODE OF
ORDINANCES, TAXES, AT SECTION 17-16,
INCREASZNG THE UTZLITY SERVICE TAX FROM EIGHT
TO NINE PERCENT; PROVIDING FOR SEVERABILITY;
. PROVIDING FOR REPEAL OF ORDINANCES IN
CONFLICT; PROVIDING FOR CODIFICATION;
PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1. Chapter 17 of the Code of Ordinances of the
Village of Tequesta relating to Taxes is hereby amended at Article
II, Utilities, Section 17-16, to read as follows:
"See. 17-16. Levy.
There is hereby levied by the village on each and every
sale, in the�village, of electricity, metered or bottled
gas (natural or manufactured), water service and local
telephone service, a tax of nine (9) 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, gas, water or
telephone service at the time of paying the charge
therefor, to the seller thereof, but not less often than
monthly. Said nine (9) percent tax shall become
effective September 1, 1994."
Section 2. Severability. If any provision of this
Ordinance or the application thereof is held invalid, such
invalidity shall not affect the other provisions or applications of
this Ordinance which can be given effect without the invalid
provisions or applications, and to this end, the provisions of this
Ordinance are hereby declared severable. -
Section 3. Repeal o€ Ordinances in Conflict. All other
ordinances of the Village of Tequesta, Florida, or parts thereof
which conflict with this or any part of this Ordinance are hereby
repealed.
Section 4. Codification. This Ordinance shall be codified
and made a part of the official Code of Ordinances of the Village
of Tequesta.
,
;
}
�ection 5. Effective Date. This Ordinance shall take
effect immediately upon its passage and approval, as provided by
law.
THE FOREGOING ORDINANCE was offered by Councilmember
, who moved its adoption. The Ordinance
was seconded by Councilmember and upon
being put to a vote, the vote was as follows:
FOR ADOPTION AGAINST ADOPTION
The Mayor thereupon declared the Ordinance duly passed and
adopted this day of , 1994.
MAYOR OF TEQUESTA
Ron T. Mackail
ATTEST:
Village Clerk
JCR\131530RD�SERVTAX.ORD
2