4077-85
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ORDINANCE NO. 4077-85
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
RELATING TO TAXATION; CREATING SECTION 44.19, CODE OF
ORDINANCES, TO PROVIDE DEFINITIONS; AMENDING SEC'T'IONS
44.20 THROUGH 44.24, CODE OF ORDINANCES, TO LEVY A
PUBLIC SERVICE TAX UPON TELECOMMUNICATION SERVICE AT
THE RATE OF SEVEN (7) PER CENT; REPEALING SECTION 44.25,
CODE OF ORDINANCES, WHICH DEFINES CERTAIN TERMS;
-PROVIDING AN EFFECTIVE DATE.
t -
THE CITY OF CLEARWATER, FLORIDA, HEREBY ORDAINS:
Section 1. Section 44.19, Code of Ordinances, is added to read:
See. 44.19. Definitions. As used herein:
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(a) "Class A Telecommunication service" means local telephone,
toll telephone service, telegram or telegraph services, teletypewriter or
computer exchange service and private communication service.
(b) "Class B telecommunication service" means cellular mobile
telephone or telecommunication service, specialized mobile radio, and
pagers and paging service, including but not limited to "beepers" and
any other form of mobile and portable one-way or two-way
communication, but does not include services or equipment Incidental
to the telecommunication services enumerated in this subsection (b),
such as maintenance of customer premises equipment, whether owned
by the customer or not, or equipment sales or rental for which charges
are separately stated, itemized, or described on the bill, invoice, or
other tangible evidence of the provision of such service or equipment.
(c) "Purchase In the city" means, with respect to
telecommunication service, that the communication originates or
terminates within the city and is billed to a purchaser, telephone or
telephone number, or telecommunications number or device within the
city. With respect to other public services subject to the tax levied by
Section 44.20, the term means every instance in which the commodity
or service Is delivered to a purchaser or consumer within the city,
regardless of whether the seller maintains its business office within the
city or elsewhere.
(d) "Access charge" or "right of access," lgocal telephone
service," "private communication service," "teletypewriter or computer
exchange service" and "toll telephone service" shall-have the meanings
set forth in Section 203.012, Florida Statutes (1984 Supplement), as
amended by Chapter 85--174, Laws of Florida, as the same may be
amended from time to time, which definitions are adopted and
incorporated herein by reference.
Section 2. Sections 44.20 through 44.25, Code of Ordinances, are amended
to read:
Sec. 44.20. Levy.
(a) There Is levied by the city on every purchase in the city of
electricity, metered or bottled gas (natural, liquefied petroleum gas or
manufactured), and water service, and 4eea} telephone servfeer a tax of
ten (10) per cent -o7 the payments received by the seller of the Item
taxed by this section from the purchaser for the purchase of such
service. The flax levied hereunder shall be collected by the seller of the
item subject to this tax from the purchaser at the time of payment for
such service.
Ord. 4077-85
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10/17/85
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(b) There is hereby further levied by the city a tax on every
purchase in the city of fuel oil at the rate of four cents ($0.04) per
gallon which tax shall in ovary ease be paid by the purchaser of fuel oil
to the seller of fuel all. The tax levied herein on fuel oil shall be
collected by the seller of fuel oil from the purchaser at the time of
payment for such service. The term "fuel oil" as used herein shall
Include fuel oil grade Nos. 1, 21 31 4, 5 and 0, kerosene and coal oil.
(c) There is levied by the city a tax on evoEy purchase in the city
of Class A telecommunication service, as defined herein, which
or crinates and terminates in this state. at the rate o seven ? oer cent
s
collected on site access charges, and an customer access line charge
na d to a local telephone comoanv.
of Class B telecommunication service. as
the ei
monthly reeurrinir customer serv
See. 44.21. Exemptions.
(a) The United States of America, State`of Florida, and political
subdivisions and agencies thereof are hereby exempted from payment of
the taxes imposed by section 44.24. Such tax shall not apply to sales of
bottled water, nor to long distance telephone serve; nor to coin-box
telephones.
(b) There is excluded from the tax levied and imposed under
section 44.20 the following:
(1) Purchases of special fuels as defined in F.S. Ch. 206;
(2) The purchase of not more than five (5) gallons of fuel oil
delivered at the seller's place of business into the
purchaser's container o. not more than five (5) gallon
capacity;
(3) The purchase of fuel oil for use in the propulsion of ships,
motor vessels, motorboats, aircraft, railroad trains and
other media of transportation;
s (4) The purchaser of fuel oil by a public or private utility,
Including municipal corporations and rural electric
r cooperative associations, either for resale or for use as fuel
4 in the generation of electricity.
The purchase of local telephone service or other
telecommunications service for use in the conduct of a
See. 414.22. Payment, collection.
It shall be the duty of every seller of electricity, metered or
bottled gas (natural or manufactured), water service, fuel oil or
telecommunication 4oea4 telephone service, to collect from the
z purchaser, for the use of the city, the tax hereby levied In this article,
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 finance director, all such taxes levied and
collected during the preceding calendar month. Each seller of
telecommunication service may deduct and retain one 1 per cent of
the amount of. the tax collected and due to the city as compensation for
records kee in and the collection and remittance of the tax. It shall
be unlawful or any seller to collect the price o any sale o electricity,
metered or bottled gas (natural or manufactured), water service, fuel
oil, or telecommunication telephone service, without, at the same time,
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collecting the tax hereby levied in respect to such sale or sales, 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 sbiler has not
elected to assume and pay such tax, shall be liable to the city for the
amount of such tax In like manner as if the same had been actually paid
to the seller, and the city manager shall cause to be brought all suits
and actions and to take all proceedings in the name of the city as may
be necessary for the recovery of such tax; provided, however, the seller
shall not be liable for the payment of such tax upon uncollected bills. If
any purchaser shall fall, neglect or refuse to pay to the seller, the
seller's said 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 service to such purchaser
until the tax and the sellers bill shall have been paid in full.
Sec. 4423. Records of service.
Each seller of electricity, metered or bottled gas (natural or
manufactured), water service, fuel oil and telecommunication leea-1
telephone service shall keep complete records showing all sales in the
city of such commodities or service, which records shall show the price
charged upon each sale, the date thereof, and the date of payment
therefor, and said records shall be kept open for inspection by the duly
authorized agents of the city during business hours of all business days,
and such duly authorized agents of the city shall have the right, power
and authority to make such transcript thereof during such times as they
may desire.
Sec. 44.24. Computation period.
In all cases where the seller of electricity, metered or bottled gas
(natural or manufactured), water service or fuel oil or
telecommunication leeal• telephone service collects 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 amount
of tax to be collected shall be the nearest whole cent to the amount
computed.
Section 3. Section 44.25, Code of Ordinances, is hereby repealed.
Section 4. This ordinance shall take effect 120 days after adoption;
provided, that the City Clerk shall have given notice by mail, prior to adoption, to the
companies responsible for collecting the taxes levied by this ordinance of the intent of
the City Commission to adopt this ordinance; provided further, that the taxes shall
initially be collected as of the beginning of the first complete billing cycle to occur
after the effective date.
PASSED ON FIRST READING
r
PASSED ON SECOND AND FINAL
READNG AND ADOPTED
Attest:
Cit Clerk
• f` a
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October 3, 1985