07/28/1948
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CITY COM\lISSION MINUTES
July 28, 1')48
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The City Conuo.ission met in Speoiel session on July 28, 1948 at 11:h5 A.M. 1n tlle
City lIall wi th the following mElnbers present:
J. H. Urena, Acting 11uyor-Oonuniss ioner
Lelund Ii'. ,P!.8.\V, Commissioner
Harry D. SargcClnt, Commissioner
G. L. Kermedy, COIllI:lissioner
J\bsenll: J. O. Houze, Mayor-Commissioner. Jl1so present: Geol'ge 'We Smith, Oity ,H~torney,
J. J. i~lliott, Chie f of l'olio e, Boyd l~. Bennett, 01 ty l'.lanCiger. \~<\ '. \ " ,
The meeting was celled to order by l~oting Mayor-Gor.1Il1i sionet' 9rane, who e?tP~a1ned
that the purpose of the meeting WE:lS to consider the final passage of Ordinance No. 462,
tbe title of which is as follows:
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OHDIN1~NCE NO. 56.:~
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.HN OhDIl'11INCg EXHm0SING TIlE INT.EiJT 01" TH2 CITY Cor,1Iv:IS3ION OF THE CITY OF CLEARVI.hTER
FL.mIDh liS TO THE J:>l,SSlIG15 i'~ND OPillU,\rl'ION OF O..DIlIArlCES NOS. 449 HND 560, BEIiD
ORDnIJ,UCES L1!.VYIHG HI!:tH~.ii:CTIVJn.Y J~ 'l'U-I .i)~~{QEi{T GErrElu~L EXCISE Tl,X ON CEHTIIN UTILITY
~UH.VICjS JdID .J~ Ii'IV ~ }lime; ,~iTl' Sj?.ECI1IL EXCI;3E T."X 0 H 'THE Bl.ME U'l'ILITY SSHVICES;
COlfii'IlCING JILL i.C'lS DOim AIID HICHrrs IdW LIi.13ILI'II8S idUSliJG UNDlm Si\ID OLmn~Q\ICES:
REEN.iIGTIlK~ i.. G~i{8Hl,L ..:~CCISJ~ 'I',t,X ON .i,~UhCllh ::)l~G Ol~ GuS, VL.TEH, U;LEcr~'HIGrrlry i ,ND
Ti1Lj~PHOl'[~ ~Eh,VIC~, ,;)ltOVIDI:JG FOh TH!~ COL1.i2;GSI,JN u1" ..JUJU TH-X, ..;,!1) r'"dSGld.JL{G
1) l!iiL,L'l'Il.!:S FUll. VIOLil 'l'IOdS, 'TO ltl1.t:'Lt.C1!.: O~iDnL!.,r:"jj~ no. 5 59 It~ 'l'flli .i1'V ENT TIL, T l'HE COURT
S.:~OULD HoLD S.iII\:~ IHVhLID.
It VI as moved by 0or,U:lissioner Drew, s ec onded by C or.uniss ioner Seri"f;}8nt and unauirno usly
oarried thot the Ordimmue be rebd the third time.
Cit;y l~ttorney Smith now read Ordinance !.Jo. 46? in full, af'ter which it was moved by
Comrnissioner Kennedy Clm seconded by Comnissio ner Drew thut the Ordinanoe be pas sed and
adopted. 'l'he motion beiae Imt, the vote VIUS os follows: ~Iyes: Crane, Kennedy, Dl'ew,
Sargeant. Noyes: None.
Wherell])oll J.e ti ng 1.:ey or-Oofiu:lissi oller JrUl1e cleclc.red Ordinunce No. 462 duly pas sed
und adopted.
Orclinanco Uo. 462 is set out follo,ving Clln is hereby mude a part of these minutes.
On the motion of Conrrnissioner Surgeant, secorrled by Commissioner Drew, the meeting
Vies ad,j ourlled.
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There being no furthor bURineaa to come before the ~ourd, the meetine was adjourned.
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ORDINANCE NO. 562
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AN ORDINANCE EXPRESSING TIm INTENT OF THE CITY COMMISSION OF THE
OITY OF CLEARWATER, FLOTIIDA AS TO THE PASSAGE AND OPERATION OF
ORDINANCES NOS. 559 AND 560, BEING ORDINANCES LEVYING RESPECTIVELY
A TEN PERCENT GENERAL ~CISE TAX ON OERTAIN UTILITY SERVICES AND
A FIVE PERCENT SPECIAL EXCISE TAX ON THE SAME UTILITY SERVICES;
CONFIRMING ALI, ACTS OONE JrnD RI GRTS AND LIABILITIES ARISING UNDER
SAID ORDINAlWES; REENACTING A GENERAL EXCISE TAX ON PURCHASES OF
GAS, WATER, ELECTRICITY AND ~rELEPHONE SERVICE, PROVIDING FOR THE
COLLECTION OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS"
TO REPLACE ORDI N.ANCE NO. 559 IN THE EVENT THAT THE COURT SHOULD
HOLD SAME INVALID.
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, WHEREAS this Commission did on June 7, 1948 pass and adopt Ordinanoe No. 559.
1evying a general excise tax on every purchase in the City or eleotricity. metered
or bott~ed gas, water servioe, and ~ooal telephone servjce based on the oharge
made by the seller thereof, in the amount or 10% on the ~irst $25.00 charged wnd
5% on the balance of charges over $25.00; and
WHEREAS this Commission did on July 6, 1948 pass ~d adopt Ordinance No. 560,
1evying a special excise tax fo~ street and sanitary purposes on the purohase of the
srome ut11ity servioes as speciried in Ordinanoe No. 559, in the amount of 5% of the
oharge Dade by the seller thereof; and
WH~AS prooeedings have been instituted by the Peninsular Telephone Company
against the City in the Ciroui't Court o~ the sixth Judioia1 Circuit o~ the State of
Florida in and for Pinellas County, being Chancery No. 32,S05, wherein, mmong other
matters a11eged in the Bill of Complaint, said telephone company contends that Ord-
inanoe,No. 560 repealed Ordinwnce No. 559, being or later date, oovering the same
field, ~mposing a t~ or the same character and containing no specification that the
later tax should be 1n addition to the earlier tax; and
WHEREAS this Conmds8ion, desiring to allay any doubt raised in said litigation,
or whioh may be otherwise exis'tent, as to its legislative intent with referenoe to
said enactments, does hereby s'tate that its intent was and is as follows:
(a) That Ordinance No. 559 was adopted as, and is, a general revenue measure, to
continue 'the smme tax levy originally provided for in Ordinwnce No. 505, adopted on
June 4, 1945, wad whioh, by its te~s, expired on June 30, 1948.
(b) That Ordinance No. 560 was adopted as, wnd is, a special levy for street
and san~tary purposes, ~de necessary by an emergency found by the 60mmission to exist
in the sanitary facilities o~ the City because or breakdowns in sanitary sewer lines,
thereby ar~eoting the pUblic health .
(0) That s~d Ordinances Nos. 559 and 560, being enacted for different purposes,
were, and are, intended to be equally effectual ror the respective purpose of each.
That although No. 560 was adopted at a later date than No. 559, the later was not in-
tended to in anywise affect the operation or the earlier ordinance and was not intended
to repeal the general, though earlier, levy, nor was it intended to reduce ~e mnount
of the tax. That ne:lther ordinance was intended to be in any way in conflict with the
o tber .
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- (d) That each of said Ordinances Nos. 559 and 560 is hereby rully ratified. con-
rtrmed and approved and all acts done, and all rights, obligations and liabilities aris-
ing, under each or said ordinmnces is hereby fully ratified, confirmed and approved,
retroaotively to the respective dates each was enacted.
And to the end that suoh express intent may be fully and completely efrectuated:
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF CLEARWATER, FLORIDA:
Section 1. There is hereby levied by the City o~ Clearwater on each and every pur-
chase in said City o~ electricity, metered or bottled gas (natural or manUfactured),
.water se~ice, and local telephone service, a tax based upon the charge made by the
se11er thereof, as follows:
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Ten per oent (1Q%) on the first $25.00
Five per cent (5%) on the balance
of all charges over $25.00,
whioh tax shall, in every oase, be paid by the purchaser, for the use of said City, to
the sal~er or such e~ectrio1ty, gas. water or telephone service at the time of paying
the oharge therefor, but not less of'ten than monthl.y.
Seot~on 2. It shall be the dut1 of every seller or electricity, metered or
bottled gas (natural or manu~actured). water service, or local te1ephone service. to
co~lect ~om the purchaser, ~or the use of said City, the tax hereby lev1ed. at the
time of oolleoting the selling price charged ror eaoh transaction, and to report and
pay ovex-, on or befox-e the r1ftoenth day of each calendal'" month, unto the 'rreasurer
of said City. a~l such taxes lev~ed and col1ected durin~ the preceding' oalend~ ~nth.
It shal~ be unlawful for any seller to oollect the price or" any sale or e1eotrioity,
metered ~ bottled gas (natura~ or manufactured), water sel'"vioe, ~ telephone servioe,
without. at the same t1me. col1.ecting the tax hereby levied in respeot to such sale: or
"ales, u.n1ess such seller 8hal~ elect to assume and pay such tax without col.lecting th.e
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same f'rom the purohaser. Any seller f'ailing to colleot suoh tax at the time of
oollecting the price of any sale, where the seller has not elected to assume and
pay suoh tax, shall be liable to said City for the amount of suoh tax in like
manner as if' the same had been aotually paid to the seller, and the City Manager of'
said City shall oause to be brought all suits and actions and to take all p~o-
ceedings in the nwne of said City as may be necessary f10r the recovery of' suoh tax;
PROVIDED,HOWEVER, that the seller shall not be liable for the payment of such tax
upon unoollected bills. If any purchaser shall fail, negleot or refuse to pay to
the seller, the seller's said oharge, and the tax hereby imposed and as hereby re-
quired"on account of the sale f'or whioh suoh charge is made, or either, the
seller shall have and is hereby vested with the right, power and authority to
immediately discontinue f'urther service to such purohaser until the tax and the
seller's bill shall have been paid in full.
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Section 3. Each and every seller of electricity, metered or bottled gas
(natural or m~nufactured), water servioe, and local telephone service shall keep
canp~ete records showing all sales in said City of' suoh oommodities or servioe,
which reoords shall show the price charged upon eaoh sale, the date thereof, and
the date of payment therefor, and said records shall be kept open for inspeotion
by the duly authorized agents of said City during business hours on aJ.l business
days, and said duly authorixed agents of' said City shall have the right, power
and authority to make such transcripts thereof during such times as they may desire.
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section 4. The United states of America, state of Florida, and politioal
subdivisions and agenoies thereof are hereby exempted f'.rom payment of the taxes
of this Ordtnance. Said tax shall not apply to sales of. bottled water, nor to
long distance telephone service , nor to coin box telephones.
Section 5. In all cases where the seller of eleotricity, metered or bottled
gas (natural or manufactured), water service or looal telephone service colleots
the price thereof at monthly periods, the tax hereby levied may be computed' on the
aggregate amount of sales during such period, provided that the wnount gf' tax to be
oolleoted shall be the nearest whole cent to the mnount oomputed.
Section 6. For the purpose of this Ordinanoe, a sale shall be determined to
be made in the City of Clearwater in every instance where electricity, metered or
bottled gas (natural or manufactured), water servioe and 100al telephone service
is delivered to a purchaser residing within the limits of the City of Clearwater,
regardless of whether the residenoe Ole business office or headquarters of the sellers
be located within the limits of' the City of' Clearwater or elsewhere.
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Seotion 7. ~y person, firm or corporation violating ~1 prov1gion of this
Ordinance shall, upon conviction in the Municipal Court of the City of Clearwater,
be punished by a fine notexoeeding $250.00, or by imprisonment not exceeding thirty
days, or by both suoh fine and imprisonment. .
Section 8. In the event any seotion, paragraph, sentenoe, olause or portion
of' this Ordinance shall, for any reason, be held unoonstitutional, invalid or in-
ef'f'ective, the srome shall not repeal, nullif'y or in any wise affect any other seotion,
paragraph, sentence or portion of' this Ordinance. The City Commdssion of said City
hereby declares that it. would havo enaoted each separate section, paragraph, sentence,
clause and portions of this Ordinance, irrespeotive of any other section, paragraph,
sentence, clause or portion thereof. ' , .
section 9. ']hat this Ordinance shall not repeal nor supersede Ordinance 559
but is intended only to, and shall, replaoe Ordinance No. 559 in the event said
9rdinence may be deolared invalid by the Court. If the validity of Ordinanoe No. 55~
be upheld by the Court, then this Ordinance. shall serve only to ratify and oon~i~
the provisions of said Ordinance No. 559. Neither is this Ordinanoe intended,to, nor
shall it, supersede or alter Ordinanoe No. 560 in any way, but both the genoral and
the special levies shall be given rull effect to carry out their separ&te purposes.
Section 10. That this Ordinance shall become effective and applicable to al1
purchases made wad all bills rendered on and after July 1, 1948. In the event that
the Court should hold suoh effeotive date shall not be applicable, then this Ordinance
shall be eff'ective upon the date of its passage.
PASSED AND ADOPTED by the City Commission of the City of Clearwater, Florida.
PASSED on First Reading
PASSED on Seoond Reading
PASSED on Third Reading
July 26, 1948.
July 27, 1948
July 28, 1948
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city Seal
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ATTEST:
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~u l.lug May o~'-C: oln.mlss lOlnfI'
City ,Auditor and Clerk
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