Ordinance No. 70-82-10 v ORDINANCE NO. 70-82-10
AN ORDINANCE LEVYING A TEN PERCENT TAX ON THE
PURCHASE OF TELEPHONE SERVICE; PROVIDING AN
EFFECTIVE DATE
WHEREAS, Florida Statute Section 166.231 provides that a municipality
may levy a tax on the purchase of telephone service within the corporate
limits of the City, and
WHEREAS, the City Commission of the City of Atlantic Beach has deter-
mined that the levy of a telephone service tax is necessary to provide funds
for the conduct of the municipal government, and
WHEREAS, the implementation of a telephone service tax will help in
the relief of the burden of ad valorem taxation,
NOW, THEREFORE, BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC
BEACH:
Section 1. Levy; when payable.
There is hereby levied by the City, on each and every purchase of tele-
phone service within the corporate limits of the City, a tax in the amount
of ten (10) percent of the payments received by the seller of such utilities,
services or commodities from the purchaser thereof, for the purchase of such
utilities or commodities. Subject to the provisions of Section 6, the tax
shall in every case be paid by the purchaser for the use of the City to the
seller of such local telephone service at the time of paying the charge
thereof.
Section 2. Exemptions.
The United States of America, the State of Florida, and the political
subdivisions, agencies, boards, commissions, and authorities thereof, other
persons exempted under state law, and any recognized church for use exclusively
for church purposes, are hereby exempted from the payment but not from the
collection, of the tax levied by this article.
Section 3. Duty of Seller to collect.
It shall be the duty of every seller of local telephone service to
collect from the purchaser for the use of the City the tax hereby levied at the
time of collecting and selling price charged for each transaction and to report
and pay over on or before the twentieth day of each calendar month to the City,
all such taxes levied and collected during the preceding calendar month. It
shall be unlawful for any seller to collect the price of any sale of local tele-
phone service without, at the same time, collecting the tax hereby levied in respect
to such sale or sales unless such seller shall elect to assume and pay such tax
without collecting same from the purchaser. Any seller failing to collect
such tax at the time of collecting the price of any sale where the seller has
not elected to assume and pay such tax shall be liable to the City for the
amount of such tax in like manner as if the same had actually been paid to the
seller, and the City Commission shall cause to be brought all suits and
actions and to take all proceedings in the name of the City as may be necessary
for the recovery of such tax; provided, however, that the seller shall not be
liable for the payment of such tax upon uncollected charges. If the pur-
chaser shall fail, neglect or refuse to pay to the seller the seller's said
charge for the tax hereby imposed and is hereby required on account of the
sale for which said 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 have
been paid in full.
Section 4. Records to be kept by seller; inspector, transcripts.
Each and every seller of local telephone service shall keep complete
records showing all sales in the City of such commodities or services, which
records shall show the price charged upon each sale, the date thereof and the
date of payment thereof, and such records shall be kept open for inspection by
the duly authorized agents of the City during business hours on all business
days.
Section 5. Limitation as to telephone calls.
The tax hereby levied on sales of telephone service under this article
shall apply to all charges made for local telephone service except local ser-
vices which are paid for by inserting coins in coin-operated telephones; the
total amount of the guaranteed charge on each bill rendered for semipublic
coin box telephone service shall be subject to such tax.
Section 6. Monthly payments; computation of tax.
In all cases where the seller of local telephone service collects the
price thereof in monthly periods, the tax hereby levied may be computed on
the aggregate amount of sales during such period, provided that the amount of
tax to be collected shall be to the nearest whole cent to the amount computed.
Section 7. This ordinance shall take effect on October 1, 1982.
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Passed by the City Commission on First Reading August 9, 1982
Passed by the City Commission on Second Reading August 23, 1982
Passed by the City Commission on Third and Final Reading September 13, 1982 .
ATTEST:
(SEAL)
Adelaide R. Tucker, City Clerk