Ordinance No. 70-58-1 v 9'4 C - 0/ 3
/701 ORDINANCE No. 7075$-/ G0616
AN ORDINANCE imposing and levying a tax on
each and every purchase of electricity° metered
or bottled gas (natural, liquified petroleum
gas or manufactured) within the corporate limits
of the City of Atlantic Beach, Florida; Pro-
viding for the collection of such tax; Providing
that in every case the tax shall be collected
from the purchaser and paid by the purchaser for
the use of said City to the Seller of such utility
service at the time of paying the charge therefor
to the seller; Providing penalties for the vio-
lation of this ordinance; and repealing all
ordinances and parts of ordinances in conflict
herewith.
BE IT ENACTED by the People of the City of Atlantic
Beach, Florida:
Section 1. There is hereby imposed and levied by the
City of Atlantic Beach on each and every purchase of electricity,
metered or bottled gas (natural, liquified petroleum or manufactured)
in the corporate limits of the City of Atlantic Beach, a tax in the
amount of the following percentages of the payments received by the
seller of such utility service from the purchaser for the purchase
of such utility service, to-wit: \b
10% on payments of $15.00 or less
5% on the next $15.00 or fraction thereof, and
1% on the excess of such payments over $30.00,
which tax, in every case, shall be collected from the purchaser
of such utility service and paid by said purchaser for the use
of the City of Atlantic Beach to the seller of such electricity
or gas at the time the purchaser pays the charge therefor to
the seller, but not less often than monthly.
Section 2, It shall be the duty of every seller of
electricity, metered or bottled gas (natural, liquified petroleum
gas or manufactured) in acting as the tax-collecting mec.ium or
agency for the City of Atlantic Beach, to collect from the purchaser
for the use of said City, the tax hereby imposed and levied at the
time of collecting the purchase price charged for each transaction,
and to report and pay over on or before the 15th day of each calen-
dar month, to the said City all such taxes imposed, levied and
collected during the preceding calendar month. The City Treasurer
is hereby authorized to prescribe the forms on which such reports
shall be made. It shall be unlawful for any seller of such utility
service to collect the price of any sale of such electricity or gas,
without at the same time collecting the tax hereby imposed and
levied in respect to such purcharie or purchases. Any seller failing
to collect such tax at the time of collecting the price of any
purchase shall be liable to the said City for the amount of such
tax in like manner as if the same had been actually paid to the
seller; providing, however, that the seller shall not be liable for
the payment of such tax upon uncollected charges. If any purchaser
shall fail, neglect or refuse to pay to the seller the seller's
said charge for such purchase or purchases, and the tax hereby
imposed and levied and as hereby required on account of the purchase
for which such charge is made, or either, the seller shall have and
is hereby vested with the right, power and authority to immediately
discontinue further service to such purchaser until the tax and the
seller's bill shall have been peid in full.
Section 3o Each and every seller of electricity,
metered or bottled gas (natural, liquified petroleum gas or manu-
factured) shall keep complete records showing all purchases in
said City of such service; which records shall show the price
charged upon each purchase, the Cate thereof and the date of pay-
ment thereof, and said records shill 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 such transcripts
thereof during such times as they ma, desire. It shall be the duty
of such agent or agents of the City as may from time to time be
designated or appointed for that purpose by the City Commission,
to inspect said records at such times as the City Commission may
from time to time direct, in order to determine that the tax here-
by imposed and levied is being properly reported and paid to the
City by each seller of such servicer.
Section 4. The United States of America, State of
Florida, County of Duval, City of Atlantic Leach, and agencies,
boards, commissions and authorities thereof, are hereby exempted
from payment of the tax imposed and levied by this ordinance.
Section 5. The purchase of the uUlity service upon
which a tax is imposed and levied by this ordinance shall embrace
and include any part of the transaction of purchaxe occurring with-
in the corporate limits of the City of Atlantic Beach, whether the
same be the entering into of a contract for the purchase of any
such utility service, the payment of the charges therefor, or the
use of lines, poles, wires or the streets for the transmission or
delivery of such utility service.
- 2 -
4
Section 6. Any purchaser willfully failing, refusing
or neglecting to pay the tax hereby imposed and levied, and any
seller willfully violating the provisions hereof, or any officer,
agent or employee of any seller willfully violating the provisions
hereof, shall upon conviction, be subject to a fine of not more
than $500.00, or imprisonment for not more than 30 days, or to
both such fine and imprisonment for each and every violation.
Section 7. Ordinance No. 103 and Ordinance No. 108
are hereby repealed, and all ordinances and parts of ordinances in
conflect herewith, are to the extent of such conflict hereby re-
pealed.
Section 8. This Ordinance to take effect April 15,
1958.
Passed by the City Commission on first reading March 24, 1958.
Passed by the City Commission on Second and final reading
April 14, 1958.
Attest:
aeib- -Q__ /
I
City Clerk
((Seal)
This is to certify that the above ordinance #
was osted at the City Hall following its final pass—g
on- /s_- icSk .
I
Adele S. Grage, City Clerk (