5267-92
ORDINANCE NO. 5267-92
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
RELATING TO FINANCE AND TAXATION; AMENDING SECTION
44.21, CODE OF ORDINANCES, RELATING TO EXEMPTIONS FROM
THE PUBLIC SERVICE TAX; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the public service tax is authorized by Section 166.231, Florida
Statutes, and it is necessary and desirable to amend Section 44.21, Clearwater
Code of Ordinances, to eliminate certain inconsistencies between the ordinance
and the statute; now, therefore,
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. Section 44.21, Code of Ordinances, is amended to read:
Sec. 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 44.20. Such tax shall not apply to sales of bottled water.
(b) There is excluded from the tax levied and imposed under section 44.20
the following:
(1) Purchases of special fuels as defined in Section 206.86. Florida
Statutes F. Cam;. W&;
(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 of not more than
five (5) gallon capacity;
(3) The purchase of fuel oil or kerosene for use as an aircraft engine
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fuel or propellant or for use in internal combustion engines in t-# rnn???^
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i (4) The purchase of natural _gas or fuel oil by a public or private
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utility, including municipal corporations and rural electric cooperative
iarnry
associations, either for resale or for use as fuel in the generation of
electricity;
(5) The purchase of local telephone service or other telecommunications
service for use in the conduct of a telecommunications service for hire or
otherwise for resale.
?b The purchase of any item otherwise subject to the tax levied -by
section 44.20 b an recognized church for use exclusive) for church purposes.
Section 2. This ordinance shall take effect October 1, 1992.
PASSED ON FIRST READING September 3, 1992
PASSED ON SECOND AND FINAL READING
AND ADOPTED September 17, 1992
Rita Garvey
Mayor-Commissioner
Attest:
C.
Cyn is E. Gou eau
City Clerk
Approved as to form and correctness:
M. A. Galbraith, J
City Attorney
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