74-02itE~90LUrION NO . 7 4 - 2
WHII2EAS, the City of Atlantic Beach, Florida, pursuant to its
duly adopted Ordinance No. 70-58-1, as amended (code of the City of Atlantic
Beach, Florida, Article IV) roses a utility tax of eight percent (8g) upon
the sale of the various utility services within the corporate limits of the
City of Atlantic Beach including electrical utility services, and
WHEREAS, the suppliers of electrical utility services to the
citizens of the City of Atlantic Eseach, i.e. the Jacksonville Electric
Authority, has imposed upon the purchasers of said service, a surcharge
co¢a~nnly referred to as a fuel oil adjustment charge, and
the above referred to Ordinance is silent and vague
as to the application of the utility tax upon the additional fuel oil
adjustment charges imposed upon the electrical utility service, therefore
necessitating this legislative expression of the Atlantic Beach City
ComnisSion's intent of the applicatir~n of said utility tax upon the
additional utility charges of the fuel oil adjustment.
N(7W, ~Rk~'OR'E, 8E IT RF~OLVED E3Y THE; CITY CON$ZI.SSIOiQ OF THE CITY OF
AZ7~NTIC BFI, FJARII~A, AS FOLLi7WS
1. That Ordinance Ivo. 70-58-1, as amended, being labelled
"Utility Tax" (Code of the City of Atlantic Beach,
Flosi,da, Article IV) has r~o application as to the fuel
f^ oil adjustment charge upon the electrical utility
services imposed upon the purchasers of the electric
utility within the corporate limits of the City of
Atlantic Beach, Florida.
2. The effective date of this Resolution a~ its
interpretation of the Utility Tax Ordinance shall
be the first day of February, 1974.
3. That a copy of this Resolution be respectfully
submitted to the proper authorities of the Jacksonville
Electric Authority.
Passed by the City Caimission on the 5th day of February, 1974.
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G or1,a J fight, City C k