Ordinance No. 70-72-6 v ORDINANCE NO. 70-72- 6
An Ordinance Amending Section 1, 2, and 3 of Ordinance # 70-58-1,
(Section 8-14 thru Section 8-16, Code of the City of Atlantic
Beach, Florida.) being an Ordinance entitled:
"AN ORDINANCE IMPOSING AND LEVYING A TAX ON FAMAND EVERY PURCHASE
OF ELECTRICITY, # 1 (KEROSENE) , # 2, and # 3 FUEL OILS (BUT NOT FUI.i,
OILS OF LOWER GRADES.) METERED OR BOTTLED GAS (PrTATURAL LIQUIFIES)
PETROLEUM GAS OR MANUFACTURED) PvITHIN THE CORPORATE LIMITS OF THE
CI`T'Y OF ATLANTIC BEACH, FLORIDA: PROVIDING FOR THE COLLECTION OF
SUCH TAX: PROVIDING THAT IN EVERY CASE THE TAX SHALL BE COLLECTED
FROM THE PUICHASER AND PAID BY THE PURCHASER FOR THE USE OF SAID CITY
TO THE SETLER OF SUCH UTILITY SERVICE AT THE TIME OF PAYING FOR CHARC'E
THEREFOR TO THE SET,TSIR: PROVIDING PENALITIES FOR THE VIOLATION 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 I. Section I of Ordinance #70-58-1 (Section 8-14, Code of the
City of Atlantic Beach, Florida) is hereby amended to read:
There is hereby imposed and levied by the City of Atlantic Beach,
Florida, on each and every purchase of electricity, # 1 (Kerosene) ,
# 2, and # 3 Fuel Oils ( But not fuel oils of lager grades.) Metered
or bottled gas (natural, liquified petroleum gas or manufactured) ,
in the corporate limits of the City of Atlantic Beach, a tax equivalent
to 8 per cent (8%) of the amount of the payments received by the seller
of such utility service from the purchasers. Said tax, in every case
shall be collected from the purchaser of such utility service, and
paid by such purchaser for the use of the City of Atlantic Beach to
the seller of such electricity, # 1 (kerosene) , #2, and # 3 Fuel Oils
(but not fuel oils of lower grades.) or gas service at the same time
the purchaser pays to the seller the seller's charge for such service.
SECTION II. Section II of Ordinance # 7--58-1 (Section 8-15, Code of the
City of Atlantic Beach, Florida) is hereby amended to read:
It shall be the duty of every seller of electricity, # 1 (Kerosene)
# 2, and # 3 Fuel Oils (but not fuel oils of lower grades.) Metered
or bottled gas (Natural, liquified petroleum gas or manufactured) in
acting as the tax-collecting medium 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 calendar 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
Ordinance -r 70-72-6
low
Page #2
111
seller of such utility service to collect the price of any sale of such
electricity, # 1 (Kerosene) , # 2, and # 3 fuel oils (but not fuel oils
of lower grades.) or gas, without at the same time collecting the tax
hereby imposed and levied in respect to such purchase 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 imposedand
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 paid in full.
SECTION III. Section III of Ordinance # 70-58-1 (Section 8-16, Code of the
City of Atlantic Beach, Florida) is hereby amended to read:
Each and every seller of electricity, # 1 (Kerosene) , # 2, and # 3
fuel oils (but not fuel oils of lower grades.) Meteredor bottled gas
(natural, liquified petroleum gas or manufactured) shall keep complete
records showing all purchases in said. City of such service, which records
4110 shall show the price charged upon each purchase, the date thereof and
the date of payment thereof 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 such transcripts
thereof during such times as they may 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 hereby imposed and levied is being
properly reported and paid to the City by each seller of such service."
SECTION IV. Any ordinances or parts of Ordinances in conflict herewith
are hereby repealed.
This Ordinance shall become effective on October 1, 1972.
Passed by the City Commission on first reading August 28, 1972.
Passed by the City Commission on second and final reading September 11. 1972
ATTEST:
ad„p_e_,
(SEAL) Adele S. Grage, City Clerk •
.w-
11110
This istocertify
that the above ordfnance
was s
posted
- 7 at City Hall following :Its final
passage on � •,
A •
/ , / • !___-
Adele S. Grage, City C1ert f