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1 i,• •
ORDINANCE NO. 811
AN ORDINANCE REPEiLING ORDINANCES NOS. 559,
w 560 AND 562 OF THE CITY OF CLEARW?tTER, AND
LEVYING IN LIEU THEREOF A TjkX ON PURCHASE OF
GiiS, WATER, ELECTRICITY AND TELEPHONE SERVICE;
PROVIDING FOR THE COLLECTION OF SUCH TAX; PRE-'
SCRIBING PENALTIES FOR THE VIOLATION OF THIS
ORDINANCE; REPEALING d'U L ORDINANCES OR P[aTS OF
ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING
THE EFFECTIVE DATE OF THIS ORDINANCE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF CLEARWA;TER, FLORIDA:
Section 1. There is hereby levied by the City of Clearwater on
each and every purchase in said City of electricity, metered or bottled gas
(natural or manufactured), water service and local telephone service, a
tax of ten percent (10%) of the charge made by the seller thereof, which
tax shall be in every case paid by the purchaser, for the use of said City,
to the seller of such electricity, gas, water or telephone service at the
time of paying the charge therefor; but not less a.ften than monthly.
Section 2. It shall be the duty of every seller of electricity,
metered or bottled gas (natural or manufactured), water service, or local
telephone service, to 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 report and pay over, on or before the fifteenth
day of each calendar month, unto the Treasurer of said City, all such taxes
levied and collected during the preceding calendar month. It shall be unlaw-
ful for any seller to collect the price of any sale of electricity, metered
or bottled gas (natural or manufactured), service service
'.y?°'•yc{•' ,7g.;:s , = , or telephone ,
without, at the same time, 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. An seller failing to collect
such tax at the
time of collecting the price of any sale, where the seller
has not elected to assume and such tax shall be li to
,????'.- ?,. ?:.7•:???;:i ,? :,? pay , able said City
3 ? ?
for the amount of such tax in like manner as if the same had been actually
paid to the sellerr, and the City Manager of said City shall cause to be'
brought all suits and actions and to take all
?.' proceedings in the name of said
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::'_, ;'h;`:='• Ordinance No. 811 - Page 2
,13j'`i iii: ?? i.i: ??E' -`r,•'?- .. -
City as mayr be necessary for the recovery of such tax; PROVIDED, HOV7EVER, that
the seller shall not be liable for the payment of such tax upon uncollected
bills. If any purchaser shall fail, 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
L shall have and is hereby vested with the right, power and authority to immed- ••
iately discontinue further service to such purchaser until the tax and the
.. r .
`r seller's bill shall have been paid in full.
Section 3. Each and every seller of electricity, metered or bottled
'F'`;..;' .s'-,'," ' :.• 1 ,J gas (natural or manufactured), water service, and local telephone service
shall keep complete records showing all sales in said City of such
commodi- ties or service, which records shall show the price charged upon each sale,
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r.4- `•'i't,} vP'.' •. .4 E 11'14.: .5',5{: '-'
the date thereof, and the date of payment therefor, and said records shall be
kept open for inspection by the duly authorized agents of said City during m t ' '
business hours of all business days, and said duly authorized agents of said
'i':,. ''. Wit, ,°t,,-`i•f,y- ; :5,„:;1,1' :,''s;. CC i,'. ;;;' City shall have the right, power and authority to make such transcript thereof
during such times as they may desire. ;;1 .•:•.
Section 4. The United States of America, State of Florida, and poli-
tical subdivisions and agencies thereof are hereby exempted from payment of - , '-
"F the taxes by this Ordinance. Said tax shall not apply to sales of bottled
• I tai'.:.
water, nor to long distance telephone service, nor to coin box telephones. '
i3
` Section S. In all cases where the seller of electricity, metered or
bottled gas (natural or manufactured), water service or local telephone ser-
vice collects the price thereof at monthly periods, the tax hereby levied V
may be computed on the aggregate amount of sales during such period, provided
,j that the amount of tax to be collected shall be the nearest whole cent to
the amount computed.
Section 6. For the purpose of this Ordinance, a sale shall be de-
termined to be made in the City of Clearwater in every instance where elect,._.
?F :y=11''` -;? =t=._:;_?Y•.;.' city, metered or bottled gas (natural or manufactured), water service and
,.. ,sl,«Y:ri?'.'i' z$ y. •5',a jj1SY, ... ,.
.1 }',?.'• E??. is t}}? «?.:: r::: «ri:?.?'. ,e '. ,
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``•'?i M of '•' Y?,^,.. .t.•' J: ?,`: v{}y ,
?b=local telephone service is delivered to a purchaser residing within the limits ?;.':<•?;;;rti?::'.'=?' i''??
• ;:P,};' •?:};';1:=':y':', }`s:`''' r.•i',r, •?':: arr. r?•'^ 5'
of the City of Clearwater, regardless of whether the residence or business =:??:`?? '??r.?;_ re:?.?! •+;F C 'i•4•'"?:>? ".1`.,t''••a aY. `;."ii MiA'1t??y :.?
',• '' v-, office or headquarters of the sellers be located within the limits of the
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City of Clearwater or elsewhere.
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Ordinance No. 811- Page 3'? '
Section 7. Any person, firm or corporation violating any pro-
vision 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 imprison" `
ment.
Section 8. In the event any section :F.
paragraph, sentence, clause :11
or portion of this Ordinance shall, for any reason, be held unconstitutional,
invalid or ineffective, the same shall not repeal, nullify or in any wise
affect any other section, paragraph, sentence, or portion of this Ordi-
nance. The City Commission of said City hereby declares that it would have :ir= 's:` xFsF?
enacted each separate section, paragraph, sentence, clause and portion of
':.r??=4 i141? t?L?i`??, `4?,, ,^{?'r•,i sks(l'??W "LA 4
this Ordinance irrespective of any other section paragraph sentence
clause or portion thereof. _ Y€hfr '
ffiffi
Section 9. Ordinances Nos. 559, 560 and 562 are hereby expressly I
repealed and all ordinances and parts of ordinances in conflict herewith
are hereby repealed effective March 1, 1959. 5?: ?-"
Section 10. This Ordinance shall become effective and applicablet
R.-
to all purchases made and all bills rendered on and after [!larch 1, 1959
Pt1SSED ON FIRST RE.ZING
PASSED ON SECOND RENDING
P,,ESED ON THIRD AND FINIAL
• RE!iDING AND !ADOPTED
attest:
Cit?jClerk '
Published: Proof of Publication
a .
lr
February 16, 1959
February 16, 1959
February 16, 1959
May /r-Commissioner
?.: tjr?f: = •
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1'9.1":kh' ly; It",, ..5 .h.':}?'y
Tile Clearwater Sun ' :?E'" ': :s' .
Published Dally ', t(. -i'::•,:
Clearwator, Pinellas County, Florida < ' • F'' ;E ,y .. r:, ' <' !.•.
r.
STATE OF FLO13IDA r; 'f F
COUNTY Or PINELLASI ,+ K ; `,, ,
ilrfore this undersigned authority personally appeared W. S. Zschach, who
on oath saps that he Is the General Manager of the Clearwater Sun. a daily nowspaper i " Y
published at Clearwater in Pinellas County, Florida( that the attached copy of '• ,• is
. , advertisement, being a .Natice..of..P.aiaaage.,of ..Ordinance........ f. Y ':
.. ......................................... ................ ..... In the matter of j40'1'1L1, loll PAKRA0r OIr 011DtNA1%UI4 !. , i','" j'}? 'i
UIt111NAN134 NII. ell r >r • `,
AN OItDINANOM RXI'TALINO ° tlllpt•, ''? 1?' r! -''
t, AFiDZI1Aih1 ??, .KO......$dl. ..................................................... NANCEB Nod. as1,, 960 AND '562 OG.
. r :' . .:' ': OL T RIVATOORA ANX f •`a .
•j A T.} ,
°? LL`VY1N4 iN L1kU lll:ltl: A r ;, _ ,?:
..................................................................,.................
.'.: ,(_ . `' : ,. ;,.. UN TRI I1TYSAN13 T L L X P IIt O NIEI r '
###..... Fit .......... #........... i .. ii..... 1F1t It iF T LLCTR f
_:;,.• -y: [n the ............ ......................................... Cattrt, was publlrhsd 1rf sr.•nvll:?:: xRavtulN4 t%Q:1 TIIF. ccilr' ? •.€"•'l.',-.' ?'''?
'i LI'UTION.OF'6UCH TAX: VUESCRIli•' r •`. '
'. said newspaper in the Issues of FabrUOX , z9,.. x.9.59. VICE I•e,NALTirs mole TIm 'viol.,.. ! r:'?:.::. 't -
• • • • • • • • • • • , • • • • • • TION OP TOW ORDINANCE: IWPLAtr t, ; ,.,.'.. ' .
..t'r INO ALL 01 DIN . ? , ``?• ? .-r? : ,1=.':', •;f: ,
°s:, e 1 AN4&13' On",PARTS J-
• I ...................................................... OP', ORDINANCES. :IN C O N F' L 1 C T .St: {•1' .1 .
rr•' A` 11BREWATHr AND •PROVIDINOr Ti11•?, .i:•1" ` °?.r.'t: t?,?.':, r`, ,?
,r? a x'pKfsi ;- :a.': Jtftlant farther rays that the said Clearwater run 1s a newspaper published at K?r?c ?v>s. vATle ° os.:TUIS , oADI.' /'': '?'; ' ;<,_ ;•. ° r r•
Clearwater, in said Pinellas County, Florida, and that the said newspaper has heretafan nnssl:u ox spear Re?uuva : '. `;s ' '''•'t' .
fi f :": been continuously published in said Pinellas Count , Florida, each day and has been ,; . ''•
y F.bruatr` felt 1FSfl i::
i' entered as second class mail matter at the ost office in Clearwater, in said Pinellas rAesxn on tFd0kr) RUADINa :;, ;;:: " !
r : ; ;i: `t ;' ,'ri.` ..', 7; :,' `; Coca i'Iorida, for a period of ens p Yebrurrtr Ie, 'loofa. ? i:',' ? S
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;. ty Year next preceding the first publication of the PAll9En ON THIRD AND V?NAI,; k-)
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