07/28/1948 (2)_ ",�;;�,,
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. C ITY G OIv�1•T IS SI OIJ b'IIANT�S
July 2g , lgl�. &'
The City Co�i;�sion met in Special session on July 2$, 1948 at 11:1�5 A,M, in the
City Fiall, v�ith the follovaing rnenbers present:
�. T�. Crane, ficting ltlayor-CoYrunissioner
Zeland r . Dre�v, C�s�r;missianer
Harry D, Si�r�eant, Commiesioner
G. L. Kennedy, Conir2issioner
t�bsen�.:y J'. 0, Hotxze, Nieyor-Com�issioner, klso present: G�crge .V�. Smith, City httornev,
J. J`, i,lliott, ChieY o£ l olic e, Boyd k. Bennett , CiLy I�ianagPr. "`�,y �
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The meetin� was called to ordar by �.eting Mayor-Gonmi,�sio�es �rane, who explained
that �he purpose of the meeting Z�ras to consider the Pinal passaga �oi Ordinance No. 462,
�kie title of which is as follows:
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OE2DINaIJCE N0. 56? '
1�N 0£tJ)IN1iNCI� E:A'I3LSSIATG THi, INT�,�'i1T OF TIiL CITY COP.u:iISSION OF THI+', CITY OF CL1!`fi;`>TIiT�2
FLJRIDt� tiS TO THE 1'��SSr�CzE t:ND OP't,�'RtiTION OF Oi,DIl'1EINCES Td05. Lr.l:�,g z,2ID 560,BLIi�
0'�2DIIdbP3C�,S L1�,'V'tIP1G Et�SYLCTIV`�X 1� TId.J 1�tCl+T,t1T Gr;I1ERtiI� EICTSE TtsX ON C�tT�'.�'AT UTII�TTY
�;"�tVIC H',S kT� l� TIVL i'�tC�,�'�TT Si'EGII�L �CISE TyX OI� � SLP�� UTIZITY Sy.VICES;
COI1b'I:Et�:ING kLL hCiS U�i1ii I�1D kIC�TS hND I,II.t'3ILITI.�S �ifiISIi3G tTi�ti7�R a1�ID O�DII��NCES.
RELfdt,CTIZTCr k GEddE::kf1L .�CISi}, Tt,I ON' i'U�.C�3E!Si�S OF G1�3, t7r.TER, �LEG_�FtICI't'i' <.:�,
Ti;Li,i'HQi� Si,ftVI��..t;Y �'itJVIUI;7G IfOtt TF� GOLL't�Cl`I:1i�T Uij' :iL^vH Tt�Y, r_�Tli i'.�,�S�t�I3I'�JG
rr.!�dnLTIiS F�i: VIOZ�i�l'IOidB� TQ �tiP�Ci!, OriDli7r.T_dCE 1T0. 559 Ii7 Z`FP� �Vii�' T`rIt�T TF[.� COUZT
Sr'_OULD IiOLD ShIru,a IIN�,ZID .
It va�a� moveci by Co�issioner Dreva, seconded by Co�missi�ner Sar�-eant and unanimously
carried that i;he Ordinance be read the t:�ir.d tirae.
City ��ttorney �ir�i�h nrnv read Orciinance tdo. 462 in Pu11, af-L-er vahich it �,vas moved Y�y
Commissioner riennedy �nd seconded py Comr�issioner Drew that �Ghe �rdinance be passed and
adopted. The motion bei � Put, the votie was as follov�s; �3�e.s: Cra�e, Kenneciy, Drew,
Sdrge�nt, ilayes ; Pdons,
�'Jhereupon ,.cting T.:ayor-Co��uuissioner Graiie 3eclsred 0�^dinance T-Zo. 1�62 duly passed
t;nd adopted.
Ordinsnce I1a. 1�6? is set out f�llo?ving and is 'rkereby rr:�de a Dart of these minutes.
On the �otion of Commissi�ner Sargea�t, see�rried by C�mmi.ssioner Drew, the ieeating
w�s �djouriied.
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Thera 1�eing x�o iurther busi.ness to eame bofore th� Ho�rd? tlae neetin� 1•/,ns adjournad�
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Acti _ ay'or-Commiesioner
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ORDIN'ANCE N0, 562
!�N ORDINANCE EXPRESSING THE INTENT OF THF CTTY COMMTSSION' OF' THE
CIT"`i OF CLEARWATER, FLORTDA AS T0 THE PASSAGE AND OPERATION OF
ORDINANCES NOS. 559 AND 560, BE2NG.ORDINANCES LEVYING R�SPECTTVELY
A TEN PERCENT GEN�iAL E7CCISE TAX ON CERTAIN UTILITY SERVICES AND
� FIVE PERGi3d� SPECIAL EXCT�E TAX ON T'� SAME IITILITY SERVICES;
CONrZRML2dG ALL ACTS DONE AND FtI GHTS AND LIABILITIES ARISING UNDER
SAID ORDINAN^ES; REENACTING A GENERAL E XCISE TAX ON PURCHASES Or
GAS' WA2TER� E.LECTRICITY AND TELEPHONE SERVICE, PROVIDING FOR THE
COLLE�TION OF SIICH TAX, AND PRESGRI�LNG PENALTIES FOR UIOLATIONS,.
TO REPLACE ORD'INANCE N0. 559 2N THE EVENT m�T `�AE COURT SHOULD
HOLD SAIV[E INVALTD.
Wi�REAS this Com�iss3on did on Jut'le 7, 1948 pass and adopt Ordinance No. 559,
lev,3.ng a general excise tax on every purche.se in the City of eleetricity, me�tered
or bottled �,as, water service, and l,ocal telephone service based on the charge
made by the aeller thereof, in the amaunt of 10/ on the flrst �25�00 charged and
5� on the bal.ance of charges o�er �25,00; and
WFfEREAS �nis Commj.ssion did on Julg 6, 1948 pass and adopt Ordinance No, 560,
1ev�ing a special.excise tax for a�crs�t and sani�ary purposes on the purchase of the
same utility serroices as specified in 0 rdinance No. 559, in t he amouni of 5� of the
charge made bg the seller thereof; and ,
Wiir'�3EAS proceeding� have been instituted By the Peninsular Telephone Company
against the City in the Circui�c Gourt oi� the S3.xth Judicial Circu3t of the State of
Florida in and i'or Pine].las County, beYng C�ancery No. 32,805, vcherein, among ather
matters alleged in the Bill of Compl&int, sa�d tele�hone compariy contenda that Ord-
inance ,No. 560 repealed Ordinan;ce No, 559, beirig of' 3ater date, covering the sama
field, imposing a tax o�' the same char�eter and containing no specificat:Lon that the
later tax ehould be in addition to t;he earlier tax; and
VVFiEREAS thie Commission, desiring •to allay any doub-t raised in said 13tigation,
or which may be othera�ise existent, as tio its le�islativa intent with reFerence to
said enac•tments, does hereby state that its intent was an3 is as follows:
(a) That Ord3nance No. 559 was adopted as, and is, a�aneral revenue measnre, to
continue the same tax'levy ori�inally provided f or in Ordinance No. 505, adopted on
June 4, 1945, and whieh, by its terms, expired on June 30, 1948. ,
(b) That Ord3nance No. 56O was adopted as, and is, a special levy for strest
and sanitary purposes, made necsssary by an emergency fotmd by the 6ommission to exist
in the sanitary f aeilities of the City beca.use of breakdov�rns in sanitary sewer lines,
thereby affecting the public hea�th . .
(c) That said Ordinances Nos. 559 t�d 560, being enacted f`or �.fferent purposes,
were, and aro, intended to bo equally effectual fbr the'respec�ive purpose of each.
That although No. 550 was adopted :at a la,ter date than No. 559, the later vuas not in-
tended to in anywise affect the operation of the ssrlier ord3nance and was not intended
to repeal the �ensral, though earlier, levy, nor was it intended to raduce �the amaunt
of the tax. That neither ordinance was intended to be in anp way in conflict with the
o ther .
(cl} That each of sa3.d Ordinances Nos. 559 and 560 is hereby fully ratified, con-
firmed and approved and a11 acts done, a�d all rights, obligations and lia3�ilities aris-
ing, undor each of said ordinances is heseby �;i.11y ratified, conf'irmed and approved,
retroactively t� �the respective dates each was enacted. ,
And to the enri that such express 3ntent may be fully �a oom�iet�l� effectuated:
BE IT ORDAINID BY THE CITY COMMISSION OF TEE CITY OF CLEAR[NATER, FLOiiTD.F�:
Section 1. There is hereby levied by tha City of Cleai:water on each and ever pur-
chase in aaid City of electricity, metered or bottled gas {natural or manu£acture�i}�,
,water servico, and local telephone service, a tax based upon the charge made by the
seller thereof, as follovrsc
Ten per oent (].0�) on the first �25.00
Five p�r cent (5�) on the balance
of all charges over �p25,00,
which tax srall, in every case, be paid bg the purchaser� for the use of said Gity9 to
the seller of suck� electric3ty9 gas, water or telephone serv3ce at the time o� paying
the chargo therefor� but not less often i;han rriontlaly.
�oct3on 2, It shall be the dut cf every seller of electricity, metered or
bottled gas (natural or manufactured�, water s8rvice9 or l�cal t elaphone service, to
eollect from the purchaser, for the use of said City, the tax hereby levied,, at tha
time of collecting the selling price charged for each transaction, and to "report and
pay over, on or beforo the fifteenth day of each calendar month, un�to the fireasurer
of said Gity, al1 such taxes 1.evie� and collected durin� the preceding ca�.eh'tl'ar month.
It shall be unlaafu.l for �:ny se��.er �o coll.ect the price ofi any sale oi' alectricity,
metered or bot�led �as (natural or manufac�ured), water servics, or telephone service,
without� at the same time, collecting the tex hareby levied in respect to such sale:or
sales, unless such seller shall elect to assume and:pay such tax without collecting the
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same from the purchaser. Any aeller failing ta colleat suah tax at the time oi'
aollac�ing the price of ang sale9 whare the seller has not elected to assume and
pay such t�.x, shall be liable to said City for the amount of such tax in 13ke
manner as if the same had besn actually p aid to the soller, and the Gity Mana�er of
said C3ty shall cause to be brou�ht all suits and actions�and to take alI pro-
ceedings in the name ot said City as may be necessary f'or the reaovery of such t ax;
PROVTDID,HOINEVER, that tha sell,er shall not be liable for the pa�nent af such tax
upon uncollected bills. If any purch aser shall fa3.1, ne�lecy or refuse to pay to
the seller, the seller�s said charge, snd the tax hereby imposed and.as hereby re-
qu3red,.on accaunt .of the sale for which such charga is made, or either, the
seller sYzall have an� is hereby vested with tha ri�ht, power and authority`to
irmnediately discont;inue iurther service to such purcha9er un'til �he tax atzd the
sellerts bill sha11 have been paid in flz11.
Section 3. Each and svery seller of electricity, metered or bottled �as
(natural cr manufactured), water service, and local telephone service shaZl keep
, comp�<ete records sho�v3.ng all salas in sa3.d City of suah commodities or service,
which xecords shall show the price chargad upon each sale, the dAte thereof, and
the date of payment ther�i`or9 and said records shall be kept open for inspection
by.the duly authorwzed agents of'said City during business hours on a7.1 business
days, and sai d duly authori�od agents of said City shall have the right, power
and authority to make such transcripts thereof c�.iring such t�.mes as they may desire.
�Section 4. The United States of America, State of Florida, and political
subdivisions and agencies. thereof are hereby exempted �rom payment of the taxea
oi' this Orchnance. Said tax shall not apply to• sales of bottlad wat er, nor to
lon� distance telephone service , nor to co3n box telephonea.
Section 5. In all cases where the seller of electricity, metered or bottldd
gas (n atural,or mranufacture�), water service or local tel.ephone service cv7.lects
the price thereof at mon-thly periods, the tax hareby levied may be computed�on the
aggregate amoun� of sales dv.ring such period, provided that the amount oi' ,tax to be .
collected shali be the n�arest whola cent to the amount computed. �
Section 6. For the purpose of this Ordinance, a sale sha11 be de�ermined to
, be made in the Gity of Clear�vater in every instan.ae where electrioit�, metered or
bottled gas (natural or manufactured}, water service and local telephone service
is delivered to a purchaser residing rvithin the limits of the City of Cle arwater,
regardless of whather the residenee o� business;oifice or head�u.arters of tha sellars
be located w3.thin tha limits of the City of' Clearwater or elsewhera.
Section 7. Qng person, firm or corporation v�.olatin� fany provisio� of' thia
Ord3nanoe shall, upon conviction 3n the Municipal Court of tha City of Clearwater,
ba pun� :`�ad by a fine not, excee�iz�g �250.00, or bg 3.mprisonmont not exceeding thirt,y
day3, c�r by` both such fine and imprisonment. . '
Section 8. In the event any section, paragraph, s�ntence, clause or portion
of this Ord3nance shall, i'or• any reason, be held unconstitutional, inval3d or 3n-
effective, th� same sha11 not repoal, nullify or in any wise affect any euher section,
paragraph, sentence or portion ot this Ordinance. The City Commission of said City
hsreby declares tY+a� it,would havo enacted ea.h separate seation, paragraph, sentence,
c1�a.�xse and portions of this Ordinance, irrespec�tive of-any other sec�ion, paragra�h,
sentence, clause or portion thereof. , �. .
Section 9. That this Ordinanco shall not repeal nor supersede Ordinanee 559
but is intencled only to, and �hall, replace Ordinance No. 559 in the event said
, ordinance ma�y be declared 3nval.id by the Court. If �;he validity of Ordinance No. 559
• be upheld bg tha Court; then th3s Ordinance,shall serve only to ratify �.nd confirut
�the provisions of sai.d Ordinance No. 559:. Neither is�this Ordinance intended.to, nor
sha11 it, supersede or alter Ordinan.es No. 560 in any way, bu� both the general anci
-the special 1e�s3:es si�a11 be given full effect to carry out their se�arate purposes.
'i Section 10. That tlais Ordinance sh all become effective and ar�plicable to a7.1.
purchases made and aIZ bills rendered on and af�er July 1, 1948. In the event that
' the Court should hol.d such effective date shal7. not be appl3cab3e� then thia Or�inance
sha11 be effeetive upon the da�e of its p�ssage. ,
: P9SSID AND ADOPTID by the City Commisaion of the City of Clearvrater, Flo.rida.
PASSID on E`irst Raading _ Ju1�26 194£3.
PASSED on Second Reading .Jul,y 2 1948 '
� PASSID on Third Reading , Jul,y 28, 1�'
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' C'itg Seal' . . ing Pltayor-Commissioner
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f � City 1�,udit � and Clerk
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