06/04/1945
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Oity Commission Minues
June 4, 1945. (
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The City Commission met in regular sesston the evening of June 4, 1945
at a O'clock with the fOllowing members present:
Geo. R. Seavy, Den L Stoutemire, Sumner Lowe, Jesse G. Sml~J
Herbert Grice.
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Absent:
None.
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The meeting wes celled to order and the minutes of the previous meeting
were read end approved.'
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City Attvrney Richards reported that all City bills had passed the Legislature.
but as yet no official copies had been received.
Mayor Seavy now opened ~he meeting ror the discussion or the proposed
10% Utility Tax. Several in the audience made talks on the same and Thomas Hamilton
presentei a petition signed by a goodly K~ number of citizens op~ostng the tax.
All present were given a chance to express themselves conoerning the new proposed tax. ·
, City Manager Hendrix no~ reed for the second time Ordinanoe No 505 oovering
the proposed tax. It was moved by Mr. Smith seconded by l~. Lowe Xkat and carried
unamimously that the ordinance be passed on its second reading. The ordinance was now
read the 1t. third time and it wes moved by Mr. Smith seconded by Mr. Lowe and
cbrried unanimously that Ordinance No 505 be passed on its third and final rdadi~.
* Meyor Seavy at this time on behalf of the Commission explained the nature of the
.10% Tax and the City's need for the ,same.
Ordinance No 505 is set out in full elsewhere 1n these minutes.
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There being no further business to come before the Board the
meeting was adjourned.
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CITY CCII'lMISSION MINUTES
June 4, 1945
ORDINANCE NO. 505
AN ORDINANCE LEVYING A TAX ON SALES OF
GAS, WATER ELJOOTRICI'l'Y', FUEL OIL AND
TELEPHONE SERVICE, PROVIDING. FOR THE
COLLECTION OF SooH TAX, AND PRESORIBING
PENALTIES FOR THE VIOLATION OF TRIS ORDINANCE.
BE IT ORDAINED BY THE CITY CCMMISSION OF '!HE CITY 0]' CLEARWATER, FLORIDA
Seotion 1. There is hereby levied by the City ot Olearwater on eaoh and
every sale in' said City of eleotrici ty, metered or bottled gas (natural or
manut'aotured), fuel oil, water servioe, and looal telephone service, a tax
based upon the oharge made by ~he seller thereof, as tollows:
Ten per cent (10 %) on the first $25.00
Five percent (5%) on the balaace of all charges over $25.00
whioh tax shall, in every oase, be paid by the purchaser, for the use ot said
City, to the seller of such electricity, gas, fuel oil, water or telephone
servioe at the time of paying the charge thertor, but not less otten then
mon thly.
Seotion 2. It shall be the duty ot'every seller of eleotricity, metered
or bottled gas (natural or manu~aotured), fuel oil, water service, or looal
telephone service, to oollect trom the purohaser, for the use ot said City,
the tax hereby levied, at the time of oOllecting the selling price oharged
tor each transaction, and to report and pay over, on or before the fifteenth
day of' eaoh oalendar month, unto the Treastmer of said Oity, all taxes levied
and oolleoted during the preceding oalendar month. It shall be unlawful ter
any seller to oolleot the price of any sale of electrioity, metered or bottled
gas 'natural or manufactured), fuel oil, water service or telephone service,
without, at the same time, oOlleoting the tax hereby levied in respect to suoh
sale or sales, unless such seller shall elect to seeume and pay suoh tax wi th-
out oOlleoting the same !'rom purchaser. Any seller tailing to oollect suoh
tax at the time of COllecting the prioe of any sale, where the seller has not
eleoted to assume and pay suoh tax, shall be liable to said City for the amount
of suoh tax in like manner aScif the same had been aotiually paid to the seller,
and the City Manager of' said i ty shall oause to be brought all suits and
aotions and to take all proceedings in the name of said Oity as may be neoessary
tor 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 p'llr-
chaser shall tail, neglect or refuse to pay to the seller, the seller's said
charge, and the tax hereby imposed and as hereby required, on aooount 01' the
sale for which such charge is made, or either, the seller shall have ani is
hereby vested wi th the r1ght, power and au thori ty to immedia tely discontinue
fUrther service to such purohaser until the tax and the seller's bill shall
have been paid in tulle
Seotion 3. Each and every seller 01' electricity, metered or bottled
gas (natural or manufactured), fuel oil, water service, and looal telephone
service shall keep complete reC01.tds showing all sales in said City of suoh
commodities or service, whioh records shall show the prioe charged upon each
sale, the date thereof, and the date of payment therefor, and said reoords
shall be kept open for inspeotion by the duly authorized agents ot said Oity
during business hours on all business days, and said duly authorized agents
of said City shall have the right, power and authori ty to make such trans-
cripts thereof during such times as they may desire.
Section 4. The United States of Amerioa, State of Florida, and politi-
oal subdivisions and agencies thereof are hereby exempted from payment 01' the
taxes by this ordinance. Said tax shall not apply to sales ot bottled water,
or to long distance telephone service, or to coin box telephones.
Section 5. In all oases where the seller of' electricity, metered or
bottled' gas (natural or manufactured), Fuel oil, metered water, or water
sergice, or looal telephone servioe oolleots the price thereof at monthly
periOdS, the tax hereby levied may be computed on the aggregate ~ount ot
sa,les during such period, provided that the amount of tax to be oolleoted
shall be the nearest whole oent to the amount computed.
Section 6. The term "fuel oil" shall include all petrOleum produots
delivered in bulk for heating purposes, except gaSOline. A "bulk sale"
shall mean a sale in whioh a quanti ty of more than ten (10) gallons is sold
to One purohaser at ene t1m.e. Any sales of ten (10) Gallons or less shall
not be considered bulk sales and shall not be subjeot to the tax hereby
imposed.
Section 7. For the purpose of this ordinanoe, a sale shall be deter-
mined to be made in the City of Clearwater in every instanoe where electri-
oity-, metered or bottled gas (natural or manufactlEed), fuel oil, vater and
looal telephone service is delivered to a purohaser residing v4thin the limits
of the City or Clearwater, regardless of Whether the residence or business
otrioe or headquarters ot the sellers be looated within the l1m1 ts ot the Oi ~
ot C1ee.rwa ter or elsewhere.
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Section 8. Any'person, fi~ or ooxporation violating any p~ovision ot
this ordinance shall, upon conviction ih the Munioipal Court of the Oity ct
Olearwate~, be punished by a fine not exoeeding $250.00 or by 1m.prosonment
not exoeeding thirty days, or by both suoh tine and Imprisomnent.
Section 9. In the event any section, paragraph, sentenoe, olause or
portion ot this ordinanBe shall, tor any reason, be held unoonstitutional,
invalid or ineffeotive, the same shall not repeal, nullify or in any wise
affeot any other seotion, paragraph, sentenoe or portion ot this ordinanoe.
The City Commission of said City' hereby declares that it wou1d have enaoted
eaoh separate seotion, paragraph, sentenoe, olause and portion ot.this
ordinance, irrespective of any other section, paragraph, sentence, clause
or port1on thereof.
Section 10. All ordinances and parts of ordinances in oonf"liBt here-
m t_ shall be, and the same are hereby repealed.
Seotion 11. Upon its passage, this ordinance shall beoome effeotive
and applioable to bills rendere on and after July 1st, 1945,'S--'and up to am
including bills rendered on June 30th, 1948. This ordinanoe shall have no
further toroe and effect after 12:00 o'olock P. M. June 30th, 1948.
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City Com.missiUn Minues
June 1�, 1945. �/ :
The City Coramission met in regula:a session the evening oP June 4, 1945
at f3 0'clock with the f�llowing members rresent:
Geo. R. Seavy, Dan Z S�Goutamire, Sumner i,owa, J'esse G, Smitis,
Herbert Grice.
isb s ent : None . �
The meeting was called to order and the minute� oi' the previous meei�ing
were read and ap�r�ved.�
Gity �.ttorne� Richards reported th�,t all Gity bills had passed the I�egislature
but as yet no �ffic ial copies had been received, .
May�r Seavy no�ti opened the meeting far the d�seussi�n of the pr��osed
lO�fO Utility Tex. Several in the audience made talks on the same and �'h�mas Hamilton
presente� a petition signed by a g�odly ��m number Qf citizens ����sing the tez.
all present were git�en a chance to express themselves concerning the new pr�nosed tr�x. �
City �7anager Hendrix notv read for the secord time Ordinance No 505 cover.in�
the proposed tax. I� was m�ved by Mr. Smith secondad by I+�Ir, Lowe �� and carried
unamimously that the ordinance be pasaed an its second reading. The ordinancF• was now
read the �i� third time and it was moved by Mr. Smi'th s:econded by Mr. Lowe ancl
carried unanimously that Ordina� e N� 505 be passpd on its third and final r�ading�.
�` Mayor Seavy at this time on behal� of the Commission expleined the nature �i t�e
103� Tax and the City's need for t�e same. .
� Ordinence N� 505 is set out in full elsewhere in these minutes.�
There being no further business to c�me before the Bosrd the
meetin� was adj�urned.
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City kuditor' & Clerk.
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CI� con�ssTorr n�I�uum��
�une 4, 1945
ORA?NANGE N0. 505
AN ORDINANCE LEVYING A TAX ON S,4LES OF
GAS, WATER II�ECTRICITY, FUEZ OTL AND
TELFsPHONE SE,E2VICE, PROVIDING FOR THE
COLLECTION �.�'SIIGH TAX, AND PRESCRIBING
PENALTIES FOR T[3E VIOI,ATION OF' TffiS ORAINANCk�.
�E IT ORIaAg1VTED BY THv CITir CQ�vIISSION OF 'IIiI; CITY' OF CLEAFtV�ATER, FZORIDA
Seotion l. �.'here is herebp levied by the C3ty of Claarwa�ter on each and
every sale in•said City of electricity, metared or boLtled gas (natural �r
manu�actured), fuel oil, water serviae, and loaal tele�hone service, a tax
based upQn the oharge made by �the se].ler thereof , as fo�lowa:
Ten p er cent (10 �) on the first �25.00
Five pexcent (5�) on the bal alce of all charges over �25.00
whieh tag shall, i� ev�rg caSe, be paid b y the purchaser, for the use of said
City, to the seller of such electricity, gas, fuel oil, water 9r telephone
service at the time of paying the charge therfor, �ut not less often then
monthly.
Section 2. It shall be the duty oY�every seller oP electricity, metered
or bottled gas (natural or manu�actuxed), fliel oi?, tvater service, or local
telephone sarviCe., to co�.lect from the purchaser, far the use of said City,
the tas Hereby levied, at the time of col�.ecting the selling price aharged
fcr each tr8nsaction, and to report and pay over, on or bef ore the fifteenth
day ef each calendar month, unto the �ieasu�er of sa�d City, all taxes'levied
and collected during the preae�.ing etll.endar month, t shaL, be unlawf�xl fc�
any seller to collect the priee of any sale o� electricitp, metered or bottled
gas 'natural or manufactured), fuel� oil, water service or te3.ephone service,
without, at the same bi�ae, collecta.ng t;he tax hereby levied in respect to such
sale or sales, unless su�h seller 4ha1.1. eleet ta seeiune anri pay such tax with-
out colleetiag the sane �rom purchaser. An.y seller failing to collect su.eh
tax at the time oP collec�ing the price af any' sale, where the seller has not
elocted to ass;une and pay such tax, shall .be liable �o said �ity for the amount
oP such taa in like manner as iP the same had been ac.tually paid to the seller,
and the Gitg �anager of said �ity shall eause to be bresu�ht a11 suits and
actions and to take a11 proceedings �n the name of said ity as may be necessary
for the recovery of such tax; PROVIDID, HO�N'EVER, that the seller shall not
be liable for the -payment of such tax upon uncollected b:ills. IP as�p pur-
chaser shall fail, neglect or refuse to p ay ta the sei.ler, the seller's said
charge, and"trie tag hereby imposed and as hereb� requir.ed, or account oP the
sale for which su�h cl�srge is made, cr either, the sel'ler sh�ll have a�xi. is
hereby vested �vith the right, power and authority to immediateTy discontinue
Yurther service to such purchaser until the tax and the seller's bill shall -
have been paid in Pu11.
Section 3. Each and every seller of electrieity, meter�d or bottled
gas (naturaZ or manufaetured), fuel oil, water service, and local telephone
service shall keep complete records showing alI sales in said Gity of such
c�odities or service, which records shall show the price charged upon each
sale, the date thereoY, and the date of payment therePor, and said records
shall be kept open for inspection by tre duly authorized agents of said City
. dur9.ng businees hours on all bu�iness days, anfl said duly au�Ehorized agents
of said City shall have �he righti power and �uthority to make such trans-
cripts t;�ereof durin.g such times as they may desire,
Section 4. The Uni�Ged states of America, State of F'lorida, and politi-
ca1 subda.visions and agenoies thereoP are hereby eaempted from payment of t he
tazes by this ordinance. Said t�x shall not apply to sales of bottled wator,
or to long distance te].ephone 3erv�ce, or �o coin bog telephones.
Section 5. �n all a'ases where the seller o#' electricity, metered or
bottled�gas (na�ural or manufactured), Fuel oi)., metered �vat�r, or water
sex�aice, or local telephone service collects the price thereof at month7.y
p�riods, the taa hereby levied may be computed on the aggregate �nount of
sales during such period, provided that the amount of tax to be eolleeted
sha11 be �he nearest �vhole �ent to the amount computefl.
Seetion 6. The te�n "Yuel oi1" shall i.nclude all getrole� products
delivered in bulk Yor heating purposes, excep t gasoline. A"bulk stzle"
shall mean a sale in vrh3ch a quantity of more than ten {10) gallnn� is sold
to one purchaser at mn.e time. Any aa].es oP ten (10) Gallons ox less shall
not be considered bu].k sales and sha11 not be subject to �tl� tax hereby ,
impos�d.
Section 7. FoT the purpQse of this ordinance, a sale shall be deter-
mined to be m.ade in the City oP C�earv�ater in every instance where electri-
city, metered or bottled gas (natural or manufactured), Puel oil, water and
local tel�phone service is delivered to a purchaser resid3.ng within the limits
of the C�.ty of �learwater, regardless oP whether the residence or businese
oPfice or headquarters oP the sal lers be "located within the limits oP the City
oP Clearwater or elsewhere.
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Secti�n 8. Any�person, firm or oorpqration violating �ng provision o�
this ordinance shall, upon conviation ii� the Municipal Court of the �ity oP
Clearwater, be pun3shed by a Pine not exceeding �250.00 or by improsanment
not exoeeding thirty da9s, or. by both auch £ine an.d imprisonment.
Section 9, In the event any section, paragraph, sentence, clause or
portion oP this ordinance shall, for any reason, be held unconstitutionalP
invalid or inefPeative, the seme shall not repeal, nullify or in anq wise
aPPect any other gectir�n, paragraph, sentence or portion op t�iis ordinance.
The City Cormnission af said City•hereby de�lares that it would have enacted
each separate aection, paragraph, sentencE, clause and po.rtion ��•this
ordinance, irrespective of ang other section, paragraph, spntence, c�.ause
ar portion thereof.
Section 10. �111 ordinances and par�s oP ordinar.ces �.n con�lict �ere-
wi't�r shall be, and tl� same are hereby repealed.
Section 17.. Upon its passa�es this ordinance sha7.l become effeetive
hnd applica'b].e to bills rendere on and after Julg l.st, 1945,%and ttp to a�t
including bills rendered on June 30th, 1948. This ordinanee shall ha.ve no
fuxther f orce and effect after 12:00 o'clock P. M. June 30th, 1948.
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