HomeMy WebLinkAboutDocumentation_Regular_Tab 11_01/14/2016 � �
CORI3ETT, WH ITE,
�� DAV[S ANV ASHT�N, ��.
KEITH W. DAVIS
ATTORNEY AT LAW
Bonrd Certified in City, Cntirity mid Local Gozrer�unent Lctw
MEMORANDUM
TO: Mayor Brennan, Vice Mayor Arena, Council Members D'Ambra, Okun and
Paterno
CC: Manager Couzzo, Clerk McWilliams
FROM: Attorney Davis
DATE: January 4, 2016
RE: Agenda Item — First Reading of Ordinance 1-16; Reduction in Utility Tax
The following describes in detail the above referenced agenda item:
Based on discussion from the December Village Council Workshop, I have prepared the
attached ordinance that would reduce the Village's Public Service Utility Tax on water,
electricity and gas, from 9% to 6%. Based on state law, the earliest effective date of the tax
reduction can be July 1. In order to meet the July 1 deadline, the Village Council must
adopt the ordinance on First Reading in January, adopt the ordinance on Second Reading
in February, and send notice to the state of the new tax rate no later than the end of
February.
The obvious fiscal impact of this ordinance is a 3% reduction in the utility tax collected from
consumers.
ORDINANCE NO.Ol-16
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA 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 REDUCING THE PUBLIC SERVICE
TAX ON THE PURCHASE OF ELECTRICITY, NATURAL GAS, LIQUEFIED
PETROLEUM GAS, MANUFACTURED GAS AND WATER FROM 9% TO
6%; 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 reduce its
currently imposed public service tax on the purchase of electricity, natural gas, liquefied
petroleum gas, manufactured gas and water, from 9% to 6% in accordance with Section 166.231,
et. seq. of the Florida Statutes; and
WHEREAS, the Village Council believes the reduction of said tax 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 reducing the public service tax on the purchase of electricity, natural
gas, liquefied petroleum gas, manufactured gas and water from 9% to 6%; providing that Chapter
70, Article IV, Division 2, Section 70-121 shall hereafter read as follows:
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 petroleuin gas either metered or bottled, manufactured gas either metered
or bottled, and water service a tax of six �e percent of the charge made by the seller therec�f,
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which tax shall, in every case, be paid by tl�e purchaser, for the use of the village, to the seller of
such electricity, metered natural gas, liquetied petroleum gas either metered or bottled,
manufactured gas either metered or bottled, and water service, 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
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.
Section 5: Specific authority is hereby granted to codify this Ordinance.
Section 6: This Ordinance shall take effect immediately upon adoption. The effective date
of the tax levy provided for herein shall be July 1, 2016.
FIRST READING this _ day of January, 2016.
SECOND AND FINAL READING this _ day of February, 2016.
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