HomeMy WebLinkAboutOrdinance 391
ORDINANCE No. 3~; I
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AN ORDINANCE OF THE CITY OF OCOEE, ORANGE COUNTY, FLORIDA, IMPOSIN.G
A TAX ON EACH AND EVERY PURCHASE OF ELECTRICITY, METERED OR BOTTLED
GAS (NATURAL,_ LIQUEFIED PETROLEUM GAS OR MANUFACTURED), WATER SERVICE,
TELEPHONE SERVICE AND TELEGRAPH SERVICE, WITHIN THE CORPORATE LIMITS
OF THE CITY OF OCOEE; PROVIDING FOR THE COLLECTION THEREOF; PROVIDING
FOR CERTAIN EXEMPTIONS FROM SAID TAX; AND PRESCRIBING PENALTIES FOR
THE VIOLATION OF THIS ORDINANCE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OCOEE:
Section 1. , There is hereby imposed and levied by the City of Ocoee a
tax upon each and every purchase of electricit7, metered or botted gas
(natural, liquefied petroleum gas or manufactured), water service, tele-
phone service and telegraph service within tre corporate limits afthe
City of Ocoee in the amount of Ten Percentum (10%) of each payment re-
ceived by the seller for such utility service or commodity and no tax
shall exceed the sum of Five Dollars ($5.00) in anyone month for any
one commodity; which tax shall be paid by the purchaser to the seller
for' the use of said City, at the time of paying the charge therefor, but
not less often than monthly.
Section 2.. It shall be the duty of every seller of electricity( metered
or botted gas (natural, liquefied petroleum gas or manufactured), water
service, telephone service and telegraph service within the corporate
limits of the City of Ocoee, to collect from the purchaser, for the us,e
of said City, the tax hereby levied, at the time of collec1:2ng the sell-
ing price thereof, and to report and pay over, on or before the 15th
day of each calendar month, unto said City all such taxes levied and
collected during the preceding month. It shall be unlawful for any
seller to collect for any such service without at the same time collect-
ing the tax hereby levied, unless such seller shall elect to assume and
pay such tax without collecting the s~e from the purchaser. Any seller
failing to collect such tax at the time of collecting for any such ser-
vice, where the seller has not elected to assume and pay such tax, shall
be liable to said City for the amount of such tax; PROVIDED, however,
that the seller shall not be liable for the payment of such tax upon un-
collected bills. If any purchaser shall fail, neglect or refuse to pay
for any such service, including the tax hereby imposed, the seller shall
have and is hereby authorized and empowered to immediately discontinue
further service to such purchaser until the same is paid in fullo
Section 3. Each and every seller of electricity, metered or botted gas
(natural, liquefied petroleum gas or manufactured), water service, tele-
phone service and telegraph service, shall keep complete records showing
all sales in said City of such cOnIDlodities or service, whichmcords
shall show the price charged upon each sale, the date thereof and the
date of payment, and said records shall be kept open for inspection by
the duly authorized agents of said 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 any transcripts thereof during
such times as they may desire.
Section 4. All Federal, State, County and Municipal Governments and
their commissions and agencies and all public schools shall be exempt
from the payment of the taxes hereby imposed and levied.
Section 5. Any person, firm or corporation violating any provision of
this ordinance shall, upon conviction thereof, be punished by a fine not
exceeding Two Hundred Dollars ($200.00) and/or imprisonment not exceeding
thirty days (30).
Section 60 All ordinances and parts of ordinances in conflict herewith
are hereby repealed.
Section 7. This ordinance shall become effective immediately upon its
passage and approval by the Mayor, or upon its otherwise becoming a law,
and applicable to bills rendered on and after the 1st day of June, 1959.
Done in open session,
of May, 1959.
~~~~
res . . t_ Dounc
at Ocoee, Orange County, Florida, this 5th day
Attest:
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, " "./ c,7' II ' . {. /'
(C-7(~'1'-"~' C. .,>ili:.. ntC 11...''-__,
! Clerk
Approved by the Mayor this 5th
day of May, 1959. .',
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