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0117 CObOU88ION 1aI&u
June 4, 19 45
ORDINANCE N0. 505
s1 AN ORDINANCE LEVYING A TAX ON SALES OF
GAS, WATM ELECTRICITY, FM OIL AND
TELEPHONE SERVICE, PROVIDING FOR TIM
COLLECTION OF SO311 TAX, AND PR=RIBING
F
S. ?. •} *??,'?}FYI""•'!e
=71 . mJ''>,' ter:'
PENALTIES FOR IME VIOLATIPH OF THIS ORDINANCne
BE IT ORDAINED BY THE CITY CaMISSION OF M CITY OF CLEARWATER, FLORIDA
Section 1. There is hereby levied by the Oity of Clearwater on each and
every sale in-said City of electricity, metered or bottled gas (natural or
manufactured), fuel oil, water service, and local telephone servioo, a tax
based upon the charge mnde by ;the seller thereof, as foUcwat
'fen per cant (10 %) on the first $25.00
Fire percent (5%) on the balm oo of all charges over $25.00
which tax shall, in every case, be paid by the purchaser, for the use of said
City to the seller of such electricity, gas, fuel oil, water or telephone
service at the time of paying the charge therfor, but not less often then
monthly.
Section 2. It shall be the duty of-every caller of electricity, metered
or bottled gas (natural or manufaotured), fuel oil, water service, or local
telephone service, to colloot from tbL purchaser, for the use of said City,
the tax hereby levied, at the time of oollcoting 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 1`reasvlor of said City, all taxes levied
and aollected during the preoeding calendar month. t shall be unlawful for
any seller to oolleat the price of any sale of electrioity, metered or bottled
gas 'natural or manufactured), fual• oil., inter service or telephone service,
without, at the same time, collecting the tax hereby levied in respect to such
sale or sales, unless such seller shall elect to saeume and pay such tax with-
out collecting the same from purchaser. Any seller failing to oolleat such
tax at the time of collecting the price of any sale, where the seller has not
elected to assume and pay such tax, shall be liable to said City, for the amount
of such tax iu like mEnner as if the same had been aatuallp paid to the seller,
and the City nagar of said City shall cause to be brought all suits and
actions and to take all proceedings in the name of said city no may be necessary
for the recovery of such tax; PROVIDED, HOWEVER, that the seller shall not
be liable far the payment of such tax upon uncollected bills. If any pur-
chaser shall fail, neglect or refuge to pay to the seller, the aeller'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 aal is
hereby vested with the right, power and authority to immediately discontinue
further service to such purchaser until the tar and the seller's bill shall
have been paid in full..
Section 3. Each End every seller of eleatrioity, metered or bottled
gas (natural or manufactured), fuel oil, water service and local telephone
aervice shall keep complete records showing all sales in said 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 amid City
during business hours on all business days, and said duly authorized agents
of said City shall have the right, power and authority to make such trans-
cripts thereof during such times as they may desire.
Section 4. The United Statea of America, State of Florida, and politi-
cal subdivisions and agencies thereof are hereby exempted from payment of the
taxes by this ordinance. Said tax shall not apply to sales of bottled water,
or to long distance telephone service, or to coin box telephones.
Section 5. In all oases where the seller of electricity, metered or
battled gas (natural or manufactured), Fuel oil, metered water, or water
eermice, or local telephone service collects the price thereof at monthly
periods, the tar 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 8. The term "fuel oil" shall include all petroleum products
delivered in bulk for heating purposes, except gasoline. A "bulk sale"
shall mean a sale in which a quantity of more than ten (10) gallons is sold
to one purchaser at one time. Any sales of ten (10) Gallons or less shall
not be considered bulk sales and shall not be subject to the tax hereby,
iImposed.
Section 7. For the purpose of this ordinance, a sale shall be deter-
mined to be made in the City of Clearwater in every instance where eleotri-
eity, metered or bottled gas (natural or manufactured), fuel oil, water and
local telephone service is delivered to a purchaser residing dthin the limits
of the City of Clearwater, regardless of whether the residence or business
office or headquarters of the sellers be located within the limits of the City
of Clearwater or elsewhere.
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r, ;:Y??, i!,r E ?Z.; ?•;a,;• Section B. ' Aay pereoa, tins or corporation violating any provision of
,g ,?"• <;.,? `...' ) this ordinance shall, upon conviction ih the liunioipel court of the City of
be punished by a fine not exceeding #E50.00 or by lmproeoament
Clearwater
not axeeedIng thirty days, or by both such tine and imprisonmant.
tl, ?'2: sj????S ?'!ft'?;•i.i•P.??}3?•??`?i.'ry, i '
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section 9. In the avant any section, paragraph, aenteaoe clause or °' f ,'°•';f N ?;?l?'"• t r. ti .,? .,?Jlr:i 31' f
aoe shall for any recess, be held unooastitttticanl,
Fortion of this ordina „
si`:utif.•33=-?,c•.,' ?'a:;' `,r invalid or inetteotite, the name shall cot repeal, nullify or in any xiae
,. .: .,,,t?,° ^1 .,.,,,f-' ?, :3•. affect nn other section, paragraph, sentence or portion of tlL1a ordinance.
,.. ,< - . ? ;•[„' The City aomieaioa of said Cit77 hereby declares that it rrould 'harn ennoted
i;`?'?"'Y'3: each separate section, paragraph, sentence, clause and portion of'thin
,..;?n,• ,Nr<,?,,?- • `"?` ,`4r ordinance, irrespective of any other section, paragraph, eoatoaae, clause _.,4 - r.
gii;? or portion thereof.
t 9 q: ' :'
Al ordinances and parts of ordinances in conflict here-
f,
,. i .'..- vs.- `='. :'• ....
wit.?r ahe]3 be, and the name are hereby repealed.
,'7: .s?.,:. sr? ?•a•i.i. r.t...r:,.,. a:7""l+?n",'_," l;
5eotioa 11. U on its passage, this ordinance shall become effective '•° ' "y ; ? ; `r- ble to billa readers on a na!
nd otter Tmy let, 1945,= and up to
5? ?: ,. ;r, ^ •,
• c;? -} ,. ;,.: and applied This ordinance shall have 'no j vy ?::' •`r?F ''
rendered on .Yuue 30th, 1948.
iaaludiag bills
.'' j ? • ??. - s` ?1 ,. ? r,•:-' ,,..n. ?'di,• 3,
Pores and effect after 1E:00 orO].OCk P. H. June 30th, 1998.
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