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562:ri•.q t. V., .. :+-..,,fir..-.."-r :?ao r.Y..,}.•a' ,`,'__J__..1. .f-._?:?____.___.-_.'__-`_--_y.__-_-.__-_=Y __.-__-_.._-_ _--? --- ,., J _i ,- ' yr, ?•l.a i. ,?,°e .: T.: - `F j.' .'? •.I• (• ?, ti'? 't' `-psi: ?? , i 3l ?in htr 4 t a F4 'a'.;vi?i1 ''it`' '731 %?rL` .t•. ':i •`? -?'a?'. L X3,.3• • '•i• er?: `r fd. '.r:.r'2! 4:.".. !. t` t } S 4. l - " !a . x'S' rY' ??: 3 S-.. '•'tir "!•f f'+ ''"rr?,.. .•,Si •,'?5+• 's'5:::.J.:.. ]? I' { i t rft ?lAM1 ¢b_r d:. .[?x a..W? 4a'. xS??4't: a a1 s"Y' '.!' i''i' t'1" `?.i• is "` 't ,ni sl•fr , i, S ] '.tu.?"t`.r.,,i••'si •31,x{: ''4"Ljyr i,t,-tw : :1 .a?1 ?fz .y t. .i •??.. .i N :Y r- ..'h .... ..} .,' :6'.t 't 'x.14•-:t ' ?3. •yi 1. ', ii, s .. `.` n ?, aa1 .. .3: r' ?!".tY?.:i \j L, '.5'.'. .<s .;:rz: , % '•.?'?. '• 1. . ? ?,~ ''r'. •'<1'^'r' ` ;}, `t x.31'.-.y„,,2. .., •?_.. is ''{P?• '?(? >.: `i:?.n ..:i'""%° :?•3»"Y::«' w-`?!."'L".'t 4»"...,1•:-, i.. .. --......-.,..,,--.....-..,socrt,:tV.t;.:.:S7d»:aF",<?r snta...,.e.,.:?.'..'•,.. .. .. ...?-....w.i9i?F?- .,n' ? r • ORDINANCE NC. 562 All ORDINANCE EXPRESSING TILE INTENT OF THF: CITY COURISSICII OF TILE CITY OF CLEARWATER, FLORIDA AS TO THE PASSACE AND OPERATION OF ! ORDINANCES NUS. 559 AND 560, BEING ORDINANCES LEVYING RESPECTIVELY A TEN PERCENT GENERAL EXCISE TAX'ON CERTAIN UTILITY SERVICES AND A FIVE PERCE!tT SPECIAL EXCISE TAX 01; TIM SAME UTILIT!r SERVICES= i CONPIRMIIIG ALL ACTS DONE AND RIGHTS AND LIABILITIES ARISING UNDER ` SAID ORDINANCES ; REENACTING A GENERAL F XCISE TAX ON PURCHASES OF GAS, WATER, ELECTRICITY AND TELEPHONE SERVICE, PROVIDING FOR THE COLLECTION OF SUCH TAX, AND PRESCRIffiNG PENALTIES FOR VIOLATIONn, TO REPLACE ORDINANCE NO. 559 Ill THE EVENT THAT THZE COURT SHOULD HOLD SAKE INVALm. 1VIlZREAS thin Commission did on June 7, 1948 pass and adapt ordinance No. 559, levying a general excise tax on every purchase in the City of electricity, metered or bottled gas, water service, and local telephone service based on the charge made by the seller thereof, in the amount of 10% on the first $25.00 charged and 55f on the balance of charges over $25.00; and .'MMrAS this Commission did on July ©, 1948 pass and adopt ordinance No. 560, lev root a special excise tax for street and sanitary purposes on the purchase of the same utility services as specified in Ordinance tie. 559, in the anorant of 5% of the charge made the seller thereof and WHEREAS proaeeding3 have been instituted by the Pan?nsular Telephone Company against the City in the Circuit Court of the sixth Judicial Circuit of the State of Florida in and for Pinellas County, being Chancery tlo. 32,805, wherein, among other Yr,w y a s°,.t?r, d ? )',:?R : '< X.:i,::;< '?;r?, . 3 , .,_'-.. • , matters alleged in the Bill. of Complaintr said telephone company oontendif that Ord- z;: ?:,, : ,. • , ,.?r,;,=.•°,, :, .5; *? , inanee •No. 560 repealed ordinance No. 559, being of later date, covering the same ?;,?'t;?" ;';,;•.,:.\=}' _ •!=,:,W'., °; ' field, imposing a tax of the same character and containing no specification that the later tax should be in addition to the earlier tax; and jtr``;'''' WHEREAS this Commission, desiring to allay any doubt raised in said litigation, 43J? or which may be otherwise existent, as to its lettislative intent with reference to",;_ s said enactments, does hereby state that its intent wad and is as follows: (a) That Ordinance No. 559 was adopted as, and in, a Conernl revenue measure, to ` ,; 1,?;°=,rEr,?,•,c; continue the same tax levy originally provided for in Ordinance No. 505, adopted on 1%i'+;??' :?'•( June 4, 1945 and which b its terms expired on June 30 1946. 1?;.}?ISj"'`.tv.'1,'`?-P/'?,?.5 <ZF,?'?4 •t1tr1?',?it'r:.,. (b) That Ordinance No. 560 was adopted an, and is, a special levy for street •:,?t,.i°,-,;a%"?•'';"?f;3•;;;?;??4,?z?;., and sanitary purposes, made necessary by an emergency found by the dammiasion to exist in the sanitary f notheilipublitias because of breakdorms in sanitary sewer lines, (a) That said Ordinances Nos. 5E9 and 560, being , e:sae~ed for different ptu^posas, .,??,?.-.se,: ? .?:),?:? '?°•?;;??,fz`r}??? _? ' were, and are, intended to be equally effectual for the respective purpose of each. „t, fg y , ; ryk?,r,:g z,;,; 7;• 3k?. .hat althouFh No. 560 was adopted at a later date than No. 559, the later was not in- tended to in anywise affect the operation of the earlier ordinance and was not intended '?'':'•:':: to repeal the general, though earlier, llevy, nor was it intended to reduce the amount of the tax. That neither ardinance was intended to be in any way in conflict with the other. `°? ?,? ? ,•,:?t .,i,:,, is j?Y ,??rj;; (d) That each of said Ordinances Nos. 559 and 560 is hereby fully ratified, can- firmed and approved and all sots done, and all rights, obligations and liabilities aria- in5r under each of said ordinances is KernsY rul17 ratified, confirmed and approved, 1 :} retroactively to the respective dates each was enacted. And to the and that such express intent m+g, be fully and completely effectuated: ? ?;"''.. _ ?. ••;'€i=.i,.r•,r?.??,?:Y1,:.` BE IT ORDAINED BY TEE CITY CO!,',MISSIOIF OF THE CITY OF i.LEARPATER FLORIDA: Section 1. There is hereby levied by the City of Claarwater on each and eve pu: chase in said City of electricity, metered or bottled gas (natural or manufactured; ='• r-s'';; >.ar''.:;ri'•' f::: '. seller service, eeaand as local telephone service, a tax based upon the charge made by than J Ten per cent (10%) on the first 125.00 Five per cent (5%) on the balance of all charges over $25.00 which tax shall, in every case, be paid by the purchaser, far the use of said Cite. to ,J,,>`;'rt'?'F` `''•` °("'`" s . the seller of such electricity, gas, water or telephone service at the time of paging::rJ.?,tr.r,,••'r.,.,';.,..Aj',.:"e.?_, the charge therefor, but not loss often than monthly. Section 2. It shall be the dutp of every seller of electricity, metered or bottled IZas (natural or manufactured), avatar service, or local tolophane service, to „;':tr ,`c:c°''.`ti•???t?c; ;;,; ;';-..,-.;j,t -;r collect from the purchaser, for the use of said City, the tax hereby levied, at the time of collecting the selling price charged for each transaction, and to relport and :=.:''r,,i? s:;='•`.?,??/; :'•?.';; . _:,;, , pay over, on or before the fifteenth day of each calendar month, unto the Treasurer of said City, all such taxes levied and collected durinc the preceding calendar month. i' ,':;;}i It 'hall be unlawful for any seller to collect the price of an sale of electricity, 3 :;:•,;° :`:`•y'`'" ''^"f'`°' ' motored or bottled any .r •'*z,.:,vu;s.:l?.:3c,e; Fns (natural or manufactured), water service, or telephone service, tom.: .•.;'t;;•..;.? .ti ??;,? a ,, t?,n ,1 without, at the same time, oollectirwa the tax hereby levied in respect to such sale or ,;'ti,•`;,t;f:'; sales, unless such seller shall elect to assume and pa such tax without collecting the ' "'':''•'?' ; :r:a .1' .1 ,+"}T?c; :;+ '1 ?F;'?f'`a"r?,i7?1• K ,' s ` •? ?.... "" ' , .. ? .. .+., ,,f, ... _-_-- .., -__.._.--_--"_. _e_`.I __. va ?,+.y': §7? ' W?` T "W. 10 wM4. 6 -Rw e:?! S 't"• W"ytS .r ' •1 ! i l ° ? ' i?.'r.',.- r;•i 'J • i sF(-• ,,,,++?? :r>, -.F°` .?-:• ', 1.. •5'' , r tars'"' .T. "'Lai. 4R"? (. '! . .'Yay-S C., •= • -16 r .r. ' ?• vC ? ? `?'n 1 „4 .r r+5 ? 's ? 1, o- °P }}--..` ysr .7 i • dr' >.?"• rim "- .:Tvw?iy`I'? ?? t,? . K :3?"?..it.uvr»Ar.;_".1.::.'vt"??.'z?}w:?;...d.>s?i::T.::ki :rx?rox,.-„?.a_;?, ,. ,.'.ic...,xa-,ur.u,.,aTrti:::..:i?'A?':..:.::2_.s.3?:iistrut.wre?..saf..n?:., ,.,:.w.,+r??ttrs`•,?+1`S`.:'a,:'<''' ??r..;": ,1": :h? UY: t ?;r.. t '•.lsl ti ?. .F •.:,r?tt?,?h` ?{%??'so t, ;'i:. ter ¢, •ri':'.'l;t•i¢?y 4 'F?!y,. ,;,S ' .'s;•?E`?'s;666 (? `??, ? '."-:;?,? el:: ?5:-,M'i'tt ,."?,:. P. 'y'=.r;',?'?i?'{t"•i(?i•r.ya. iT •C fl f`, R i.,3 <. .... t;+r ,;x k tt) t f 3 ?' '}. :.si •?; • •f i . t l: ';' x.?.tR l: ;?? fit' •• s?' 41 €T;r 's, .,{'l11{'t?µs 'r-l?t,. .lr :tai Tr?F{•? t ".4 C1 :g ?='13'?`?? •",ill `r;. ,f r. ,r.1, 4,t % h ti r • same frota the purchaeor. Any sellor foiling to colloet suo tax at tha M. o collecting the price of any sale, whera the seller has not elected to assume and pay such tax, shall be liable to said City for the amount of sunh tax in like manner as if the 9swe had been actually paid to the seller, and the City Manager or ' said City shall cause to be brought all suits and aetiona and to take all pro- ceedings in the name of said City as may be necessary for the recovery of ouch tax; PROVIDED,110VIEM, that the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neFrleot or refuse to pay to the seller, the seller's said charge, ,nd the tax hereby imposed and no horoby re- quired, on account of the sale for which such chnrgo is mado, or either, the seller shall have and is hereby vested with the right, power end authority to immodiatoly discontinue further sarvice to such purohaser until the tax and the sellerrs bill shall have boon paid in still. Sootion 3. Each and ovary sailor or electricity, motored or bottled gas (natural or manufactured), water service, and local telephone service shall keep complete records showing all halos in said City of such commodities or service, which records shall show the price charged upon each sale, the data thereof, and the date of payment therefor, and said records shall be kept open for inspection by the duly authorized agents of sold City during business hours on all business days, and said duly authorizad agents of said City shall have the r1F,ht, power and authority to make such transcripts thereof coring such times an they may desire. .action 4. The United States of ;marloa, State of Plorida, and political subdivisions and agencies thereof are hereby exempted from payment of the taxes of this Ordinance. 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 caaoa whore the sailer or electricity, meterod or bottled gas (natural or manufactured), water norvice or local telephone service collects tho patine thereof at monthly porioda, the tax hereby levied may be computed on the aggregate amount of sales during such period, provided that the amount of tax to be eollectad shall be the nearest whole cant to the amount computod. Section 0. For the purpose of this OrdinannoI a sale shall be determined to be made to the 01ty of Cloarz Ater in every instance whore electricity, metered or bottled Ras (natural or manufactured), orator service and local telephone service is delivered to a purchaser residing within the limits of the City of Cloarwator, rorardlasa of whother the residence on business office or headquarters of the sellers be locntod within the limits of the City of Clearwater or elsewhere. Section 7. nny person, firm or corporation violating any provision of this Ordinance shall, upon conviction In the Municipal Court of the City of Clearwater, be punished by a fine not exceeding $250.00, or by imprisonment not exceeding thirty days, or by both such fine and imprisornont. Section B. In the event any section, paragraph, sentence, clause or portion of this Ordinance shall, for any reason, be held unconstitutional, invalid or in- effective, the sumo shall not repeal, nullify or in any wise affect any other section, paragraph, sentence or portion of this Ordinance. The City Cc fission of said City hereby declares that it.would have enacted each separate section, paragraph, sentence, clause and portions of thin Ordinance, irrespective of any other section, paragraph, sontance, clause or portion thereof. `:action 0. That this Ordinance shall not repeal nor supersede Ordinance 559 but is intended only to, and shall, replace Ordinance Zia. 559 in the event said ordinance may to declared invalid by the Court. If the validity of Ordinance Uo. 559 be upheld by the Court, then this Ordinance shall serve only to ratify and confirm the provisions of said Ordinance No. 559. Roither is this Ordinance intended to, nor shell It, supersede or alter Ordinance Vo. 560 in any way, but both the general and the special levies shall be given full affect to carry out their separate purposes. Section 10. That this Ordinance shall become affective and applicable to all purchases made and all bills rendered on and after July 1, 1948. In the event that the Court should hold such effective data shall not be applicable, then thin Ordinance shall be effective upon the date of its passage. PASSED AND ADOPTED by the City Commission of the City of Clearwater, Florida. PASSED on First Reading Jul 26 1948. PASSED on Second 3oading ?u? tom' FASSED an Third Reading ?u 7 2E3` 1948 City Seal Acting Tfoyor-MMsslonor ATTEST r . '; ?7 ? ?ti• t r?','a?7a?,f?k.1y. }? >? (. tr ._. PK hti or an ?, er Asa r 4 'Z tr tauu for alit! U ark IF e • Vr •'i?yj.L «r????r??K.,:elwC'?SeY:4. c'ij'?. r,',•';'??4r??, r'e;k'.;"`y;;,,:+de;,•."i"?",.:° 1 ??yy est' •;-?r.z !`r'J?:lY+? a}?Y,y l•?aS'S*°.,$,!"'C°.??tb'• v "/Y ?1`?^ylzti^51+: :'.:H1F k'R;G}E?`t a:}`•t.•,• ?:?`' S. ?S:?:G' T^1:•?!I??t'•'a?'<1PT,?R-.,r?F,E'4 `f?j?T?-•:•`I ;1. si4'r??zwF:p; ;?-:?zh?'ffki :G"•s?}F i' T T..i. ?.:VMiiw` ''i:is,Y?i"'?li. F???%Fa?r ??5?72??.t` _d?dsir, i.. ,"tSi.<F>•r_:.L.I!!.f.t. •?Alyti•: ??f'_. ..s ?;. i,r. i!'ftd ?:i:i•r;i'': f?'r 's.?'Z'. ;!????a?z?, I' <4?!? ja??:, ar ? ?? 435?.??^? t:?^xt 1ti ?w?•? - ,1 ';t:"r':jr •#Ly:.fix :,!'`_;+'tf}:.°•l' ' L?'ss-S'' - Il ? Y ??f rt if •.7 ?"'.?7+iyf r^;