HomeMy WebLinkAboutO-1987-018 ORDINANCE NO. 18-87
AN ORDINANCE OF THE CITY OF DANIA, FLORIDA,
AMENDING CHAPTER 23 OF THE CODE OF ORINANCES OF
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THE CITY OF DANIA, FLORIDA, ENTITLED "TAXATION" ;
SPECIFICALLY LEVYING A SEVEN ( 7%)
SERVICE TAX ON THE PURCHASE OF TELECOMMUNICATIONS
SERVICE; PROVIDING FOR CONFLICTS ; PROVIDING FOR
SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DANIA,
FLORIDA:
Section 1. That Chapter 23, Article II , Section 23-11 of the
1980 Code of Ordinances of the City of Dania, Florida, entitled "Tax
imposed" be and the same is hereby amended to read as follows :
"Sec. 23-11 . Tax imposed .
( 1 ) There is hereby levied a tax equal to ten percent
( 10%) of the charge upon each and every purchase of
electricity, metered or bottled gas (natural , liquefied
petroleum gas or manufactured) , and water service within the
city. The tax hereby imposed shall be levied on each
utility account of any consumer or user within the city and
shall be computed on the gross amount of each charge for
such utilities without limitation as to amount.
( 2 ) There is hereby levied , pursuant to Fla. Statutes
Section 166. 231 (9 ) (a) 2, a public service tax equal to seven
percent (7%) of the charge upon the purchase within the city
of telecommunication service as defined in Fla. Statutes
Section 203. 012 on competitive services .
Section 2. That Chapter 23 , Article II , Section 23-15 of the
1980 Code of Ordinances of the City of Dania, Florida , entitled
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"Records kept by seller" be and the same is hereby amended to read
as follows :
"Sec. 23-15. Records kept by seller.
(1 ) Each and every seller of electricity, metered or
bottled gas ( natural, liquefied petroleum gas or manufactured ) ,
and water service within the city, in respect to sale on which a
tax is levied , shall keep full and complete records showing all
sales in the city of such electricity, metered or bottled gas
(natural , liquefied petroleum gas or manufactured ) , and water
service within the city. Such records shall show the price
charged upon each sale, the date and period of time covered
thereby and the date of payment, and such records shall at all
reasonable times and hours be open for inspection by the duly
authorized agents of the city who shall have power and authority
to make such transcripts or copies thereof as they may desire.
( 2) City may audit the records of each and every seller of
telecommunications service within the city taxable by city, and
seller shall provide to the city, upon sixty (60 ) days notice,
access to all applicable records for telecommunications service
taxable by city. However, any information received by city in
connection with such audit is confidential and is not subject to
the provisions of Florida Statute 119.07( l ) . No Company records
shall be duplicated or removed from the premises. "
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Ordinance No. 18-87
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Section 3. That Chapter 23, Article II, Section 23-16 of the
1980 Code of Ordinances of the City of Dania, Florida, entitled
"Applicability to special calls, telephone pay stations" be and the
same is hereby amended to read as follows:
"Sec. 23-16. Seller Compensation.
For the purpose of compensating the seller of
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telecommunications service within the city taxable by the city,
the seller shall be allowed one percent (1% ) of the amount of
the tax collected and due to the city in the form of a
deduction from the amount collected for remittance. The
deduction is allowed as compensation for keeping of records and
collection of tax and remitting the same. "
Section 4. That Chapter 23, Article II, Section 23-19 of the
1980 Code of Ordinances of the City of Dania, Florida, entitled
"Exemption of public agencies" be and the same is hereby amended to
read as follows:
"Sec. 23-19. Exemptions.
( 1 ) This tax shall not apply to the following purchasers
�+ of the service: Federal, state, county and municipal
governments, and their commissions and agencies, and all other
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tax supported bodies, including schools.
( 2 ) Purchases of local telephone service or other
telecommunication service for use in the conduct of
telecommunication service for hire or otherwise for resale, are
exempt from taxation under this Ordinance . "
Section 5. That except as herein amended, all other provisions
't of said Chapter 23 shall remain in full force and effect.
Section 6. That all ordinances or parts of ordinances, and all
resolutions or parts of resolutions in conflict herewith be and the
same are hereby repealed to the extent of such conflict.
Section 7. That if any clause, section or other part of this
Ordinance shall be held by any Court of competent jurisdiction to be
unconstitutional or invalid, such unconstitutional or invalid part
shall be considered as eliminated and so not affecting the validity
of the remaining portions of this Ordinance which shall remain in
full force and effect.
Section 8. That this Ordinance shall become effective 120 days
from the date of its passage and adoption.
PASSED AND ADOPTED on First Reading on the 25th day of
t Au us g , 1987.
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Ordinance No. 13-87
PASSED AND ADOPTED on Second and Final Reading on the day
of Sep r 1987.
MA OR - COMMISSIONE
!1 %ATTEST:
TY CLERK - AUDITOR
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APPROVED FOR FORM AND
CORRECTNESS
By. ANK C. ADLER� CITY ATTORNEY
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Ordinance No. 18-87
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Before the undersigned authority personally appeared TEA AMENDING OF THE CODE OF
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who on oath says (he/she) Is Advertising Sales Manager RI
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of THE SUN-TATTLER, a daily newspaper published at Hollywood in Broward VICE TAX
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County, Florida; that the attached copy of advertisement, being a R NR
PROVIDING FOR COM-
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Notice Of Hearing PROVIDING FOR ANAEF°
FECTIVE DATE.
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Af(iant further says that the said SUN-TATTLER is a newpaper published at Hollywood in n .a:ewwde
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said Broward County,Florida,and lhalthe said newspaper has heretofore been continuously wllna�.o.ol1.�nvm:nn
-- published in said Broward County, Florida,each week and has been entered as second class `r°nn::`.Indo wiill read:I:'
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matter at the post office in Hollywood in said County. Florida, for a period of one year next :.1 <h>p°n+.FAA.V Owwed
preceding the first publication of the attached copy of advertisement: and affiant further record°oil orruC•.aroi 11
says that he has neither paid nor promised any person, firm or corporation any discount, aeel thekhf1lmo�a lAd
rebate,commission or refund for the purpose of securing this advertisement[or publication DI�i<rl o w hA.d.. rnr
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Sworn to and subscribed before me �,�1
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