103 vf
ORDINANCE NO. / 0 3
AN ORDINANCE Imposing And Levying A Tax On
Each and Every Purchase Of Electricity,
Metered Or Bottled Gas (Natural, Liqui-
fied Petroleum Gas or i:anufactured) , With-
in The Corporate Limits of the Town Of
Atlantic Beach; Providing For The Coll-
ection Of Such Tax; Providing That In
Every Case The Tax Shall Be Collected
From The Purchaser And Paid By The Pur-
chaser For The Use Of Said Town To The
Seller Of Such Utility Service At The
Time Of Paying The Charge Therefor To
The Seller; And Providing Penalties For
The Violation Of This Ordinance.
BE IT ORDAINED BY THE MAYOR AND TOWN COU''CIL OF THE
TOWN OF ATLANTIC BEACH, FLORIDA:
SECTION 1. There is hereby imposed and levied by the
Town of Atlantic Beach, Florida, on each and every purchase
of electricity, metered or bottled gas (natural, liquified
petroleum gas or manufactured ) , in the corporate limits of
the Town of Atlantic Beach, a tax equivalent to ten per cent
10,0) 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 Town of Atlantic Beach to the seller of such electricity,
or gas service at the same time the purchaser pays to the
seller the seller 's charge for such service .
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
medium or agency for the Town of Atlantic Beach, to collect
from the purchasers, for the use of said Town, the tax here-
by 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 last day of each calendar month, into the
Treasury of said Town, all such taxes imposed, levied and
collected during the preceding month. Such report shall show
the name of each such purchaser, the amount of the payments
received by the seller therefrom and the amount of the tax
collected and remitted thereon.
SECTION 3. It shall be unlawful for any seller of elec-
tricity, metered or bottled gas (natural, liquified petroleum
gas or manufactured) to collect the price cf any sale of such
electricity or gas service without, at the same time, collect-
ing the tax hereby imposed and levied in respect to such pur-
chase or purchases . Any seller failing to collect such tax
at the timeof collecting price of any purchase shall he liable
to the Town of Atlantic Beach for the amount of such tax in
like manner as if the same had been actually paid to the seller;
provided, 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 charge shall have been
paid in full.
SECTION 4. Each and every seller of electricity, metered
or bottled gas (Natural, liquid petroleum gas, or manufactured )
shall keep complete records showing all purchases in said Town
of such service, which records shall show all prices 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 Town during business hours
on all business days, and said duly authorized agents of said
1
Town shall have the right, power and authority to make such
transcript thereof during such times as they may desire.
SECTION 5. The purchase of the utility service upon
which a tax is imposed •o...d levied by this Ordinance shall
embrace and include any part of the transaction occurring
within the corporate limits of the Town of Atlantic Beach,
whether the same be the entering into a contract for the pur-
pose of any such utility service, the pay:lent of the charges
therefor, or the use of lines, poles, pipes, wires or the
streets for the transmission or delivery of such utility
service .
SECTION 6 . The United States of America, State of
Florida, County of Duval, Town of Atlantic Beach, and Agen-
cies, Boards, Commissions and Authorities thereof, are here-
by exempt from the payment of the tax imposed and levied
by this Ordinance . Said tax shall not apply to the sales
of bottled water.
SECTION 7 . Any purchaser, wilfully failing, refusing
or neglecting to pay the tax hereby imposed and levied, and
any seller wilfully violating the provisions hereof, or any
officer, agent or employee of any seller wilfully violating
the provisions hereof, shall upon conviction, be subject to
a fine of not more than • J 00
v
or imprisonment for
not more than 9'0 days, or to both, such fine and im-
prisonment for each and every violation.
SECTION 8. In the event any Section, paragraph, sen-
tence, clause or portion of this Ordinance shall, for any
reason, be held unconstitutional, invalid or ineffec, ve,
the same shall not repeal, nullify or in any wise affect
any other Section, paragraph, sentence, clause or portion
of this Ordinance . The Town Council of said Town hereby
declares that it would have enacted each separate Section,
paragraph, sentence, clause or portion of this Ordinance,
irrespective of any other Section, paragraph, sentence,
clause or portion thereof.
SECTION 9 . All Ordinances and parts of Ordinances in
conflict herewith are, to the extent of such conflict, hereby
repealed.
SECTION 10. The tax hereby imposed and levied upon
the purchase of electricity and metered or bottled gas (nat-
ural, liquified petroleum, or manufactured) , shall be collected
and paid as herein required with respect to every purchase of
such electricity and gas service made on and after
01 Q 1947.
Passed by the Town Council on first read-
ing on October 20, 1947 ; passed by the Town Council
on second reading October 20, 1947 ; passed by the
Town Council on third and final reading October d2
1947 ; and Certified to the Mayor October a, 1947 .
Town ierric
Approved (OWO 1947
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