HomeMy WebLinkAboutOrdinance 542
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AN ORDINANCE IMPOSING A TAX ON THE SALE AND PUR-,
CHASE OF ELECTRICITY. METERED OR BOTTLED GAS,
FUEL OIL. TELEPHONE AND TELEGRAPH SERVICE. AND
SERVICES COMPETITIVE THERETO. DELIVERED IN THE
CITY OF OCOEE. FLORIDA. PROVIDING A METHOD FOR
COLLECTION OF THE TAX BY THE SELLER THEREOF.
AND PROVIDING PENALTIES FOR THE VIOLATION OF THE
ORDINA NCE.
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Be it Enacted by the People of the City of Ocoee. Florida:
Section One: A tax is hereby imposed and levied on each and every
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purchase of electricity. metered or bottled gas. whether naturalliquified
petroleum gas or manufactured, fuel oil. telephone service am telegraph
service delivered in the corporate limits of the City of Ocoee in the amount
of 10% of the payments received by the seller of such utility service from
the purchaser for the purchase of such utility service. Delivery of the
service shall be deemed to be made at the point of destination or use.
Secticn Two: The sale of natural gas to a public or private utility.
including a utility operated by the City of Ocoee. or other municipal
corporation. and rural electric cooperative associations. either for resale
or for use as a fuel in the generation of electricity shall not be deemed to
be a utility service and purchasers thereof under such circumstances shall
be exempt from the tax herein levied.
Section Three: The sale and purchase of utility service or services
herein described shall not be construed to include the sale or purchase of
motor fuels or special fuels upon which a tax is levied by the State of
Florida in accordance with Chapter 206 of the Florida Statutes.
Section Four: The tax herein levied shall be collected at the time of
payment for such utility service from the purchaser of such utility service
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by the seller thereof for the use of the City of Ocoee and the seller shall
report, on forms approved by the City. and pay over to the City of Ocoee
all such taxes imposed. levied and collected at monthly intervals on or
before the 10th day of the next succeeding calendar month.
Section Five: In addition to the tax hereby levied on the utility ser-
vices named in Section One hereof. a tax in the amount of 10% of the pay=
ments received by the seller is hereby imposed and levied on each and
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every purchase of a utility service or services. ,whether privately or
publicly owned or distributed. which is or are competitive services to
the utility services named in Section One hereof.
Section Six: Compliance with the terms of this Ordinance by any
seller of utility services herein described shall be deemed a condition of
any occupational license or franchise issued by the City of Ocoee to any
such seller of utility services and the violation thereof shall make void
any such occupational license or franchise.
Section Seven: Whoever shall violate the requirements of this
Ordinance shall be punished. upon conviction thereof, by imprisonment
for a term not exceeding sixty (60) days or by fine not exceeding Five
Hundred ($500. 00) Dollars. or by both.
Section Eight: Should any portion of this Ordinance be held invalid,
then such portions as are not declared to be invalid shall remain in full
force and effect.
Section Nine: This Ordinance shall become effective immediately
upon its becoming a law.
A UTHENTICA TION
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The undersigned hereby authenticate the final passage of the fore-
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going Ordinance on the /9 d
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day of
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by their signatures hereunto placed. 6,
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Clerk of the City of Ocoee -i/;or, as -.residing Officer