Ordinances v • .
04 JACO
10.;;; it
OFFICE OF CITY COUNCIL
RONALD R. JOHNSON 220 E.BAY STREET
SECRETARY TO CITY COUNCIL JACKSONVILLE,FLORIDA
(904)633.3752 32202-3490
June 14, 1985
The Honorable Robert W. O'Neill
Mayor of Jacksonville Beach
11 North 3rd Street
Jacksonville Beach, Florida 32250-1389
Dear Mayor O'Neill:
Enclosed please find copies of two bills currently before the Jacksonville City Council
that would affect your municipality. The first, ordinance 85-793, proposes to levy an
additional four cent tax on motor fuel in Duval County. The second, resolution 85-792,
revises the interlocal agreement of June, 1983 (resolution 83-499-179) which I have also
enclosed for your information. You will note that the 1983 agreement was for one cent
for five years. However, the tax was never levied. The new proposal is for four cents for
up to ten years.
These bills are assigned to the Public Services and Finance Committees. Public Services
- will meet Monday, June 17, 1985 at 5:00 p.m. in the 15th Floor City Council Chamber.
The Finance Committee will meet on Tuesday, June 18, 1985 at 5:00 p.m. in the same
room. You or a representative of your municipality are encouraged to attend these
meetings.
:i•cerely,
41/ -
/ . /
RI ALD R. J H j.•N
SECRETARY TO ''HE COUNCIL
RRJ:kar
Enclosures
f '
1
Introduced by Councilman Jones:
2
3
4
ORDINANCE 85-793-
5
AN ORDINANCE CONCERNING THE LOCAL OPTION GAS
6
TAX ON MOTOR FUEL AND SPECIAL FUEL AUTHORIZED BY
7
SECTION 336.025, FLORIDA STATUTES; AMENDING TITLE
8
XXII, ORDINANCE CODE OF THE CITY OF JACKSONVILLE,
9
TAXATION, BY ADDING A NEW CHAPTER 798 TO LEVY A
10
TAX OF FOUR CENTS A GALLON ON MOTOR FUEL AND
11
SPECIAL FUEL SOLD IN DUVAL COUNTY, FOR A PERIOD OF
12
TEN YEARS, AND TO PROVIDE FOR DISTRIBUTION OF THIS
13
TAX; AMENDING PART 3, CHAPTER 110, ORDINANCE CODE
14
TO CREATE A NEW SECTION 110.335 ESTABLISHING A
15
SPECIAL TRUST FUND FOR THIS TAX; PROVIDING AN
16
EFFECTIVE DATE.
17
18
BE IT ORDAINED by the Council of the City of Jacksonville:
19
Section 1. Title XXII, Ordinance Code is amended by adding a new chapter 798
20
to read as follows:
21
22 CHAPTER 798
LOCAL OPTION GAS TAX ,
23
798.101 Tax imposed; limitation. There is hereby imposed a tax, hereinafter
24
known as the local option gas tax, in the amount of four cents upon every gallon of
25
motor fuel and special fuel sold in the General Services District and taxed under the
26
provisions of Chapter 206, Florida Statutes. This tax shall be effective on September
27
1, 1985 and shall continue through August 31, 1995.
28
29
1
798.102 Manner of collection. The local option gas tax shall be collected by
2
the State Department of Revenue in the same manner as other gas taxes are
3
collected pursuant to Chapter 206, Florida Statutes and, when received by the City,
4
shall be credited to the Local Option Gas Tax Trust Fund created by Section 110.335.
5
798.103 Purpose of tax. The local option gas tax shall be utilized only for
6
transportation expenditures, as that term is defined in Section 336.025(7), Florida
7
Statutes and as appropriated from time to time by the Council.
8
798.104 Legislative authority. This chapter is enacted pursuant to the
9
authority contained in Section 336.025, Florida Statutes.
10
798.105 Territorial application. This chapter shall apply throughout the
11
General Services District. The City is exercising its powers as a county in the
12
enactment of this chapter and the imposition of the local option gas tax, pursuant to
13
the authority contained in Section 3.01 of the Charter.
14
798.106 Distribution of tax proceeds. The proceeds of the local option gas
15
tax shall be distributed among the City and Urban Services Districts Two, Three,
16
Four and Five, to the extent that they are each eligible to receive a distribution,
17
based upon the percentage amount calculated by dividing the latest annual population
18
total for each such governmental unit, as calculated and certified annually by the
19
State of Florida Department of Administration, by the latest annual population total
20
of Duval County as likewise calculated and certified. This percentage amount shall
21
be revised annually during the term of the tax as the population figures calculated
22
and certified by the Department of Administration are revised. The Council Auditor
23
shall provide the State Department of Revenue with the distribution proportions prior
24
to August 15 of each year the tax is in effect; if a dispute shall arise with respect to
25
the determination of distribution proportions as provided in Section 336.025(5)(b),
26
Florida Statutes, the tax proceeds shall be paid into the Local Option Gas Tax Trust
27
Fund without distribution and held in escrow until the dispute is resolved.
28
29
-2-
1
Section 2. Part 3, Chapter 110, Ordinance Code is amended by adding a new
2
Section 110.335 to read as follows:
3
110.335 Local Option Gas Tax Trust Fund. There is hereby established a
4
Local Option Gas Tax Trust Fund, into which shall be paid all of the proceeds
5
received by the City from the State Local Option Gas Tax Trust Fund as a result of
6
the local option gas tax imposed by Chapter 798, together with funds that may be
7
distributed to the City under Section 336.025(6), Florida Statutes. Monies in this
8
account shall be available for expenditure without regard to fiscal years, in
9
accordance with appropriations made by the Council from time to time and only for
10
transportation expenditures, as defined in Section 336.025(7), Florida Statutes.
11
Section 3. This ordinance shall become effective upon signature by the Mayor
12
or upon becoming effective without the Mayor's signature.
13
14
Form Approved:
15
16
0j1;;;•14?
17 Assistant Counsel
18
19
General Counsel
20
21
22
23
24
25
26
27
28
29
-3-
1 Introduced by Councilman Jones:
12
3
4 RESOLUTION 85-792-
5 A RESOLUTION RESTATING AND REDEFINING THE
6 COUNCIL'S INTENT TO LEVY A LOCAL OPTION GAS TAX
7 WITHIN THE COUNTY AS PREVIOUSLY STATED IN
8 RESOLUTION 83-499-179; AUTHORIZING THE MAYOR AND
9 CORPORATION SECRETARY TO EXECUTE A REVISED
10 INTERLOCAL AGREEMENT WITH THE OTHER
11 MUNICIPALITIES LOCATED IN DUVAL COUNTY TO
12 FORMULATE AND CONFIRM THE DISTRIBUTION FORMULA
13 FOR DIVIDING THE PROCEEDS OF THE TAX; PROVIDING AN
14 EFFECTIVE DATE.
( 15
16 WHEREAS, the Council by Resolution 83-499-179 has previously declared its
17 intent to levy a Local Option Gas Tax in Duval County pursuant to Section 336.025,
18 Florida Statutes; and
19 WHEREAS, pursuant to that resolution, the Mayor and Corporation Secretary
20 executed an Interlocal Agreement with the four other municipalities located in Duval
21 County to establish the distribution formula for dividing the proceeds of the tax; and
22 WHEREAS, the Council did not elect that year (1983) or in 1984 to enact an
23 ordinance which would levy the tax; and
24 WHEREAS, it is now the Council's intent to enact legislation which would levy a
25 Local Option Gas Tax up to four cents per gallon on each gallon of taxable fuel for a
26 period of up to ten years in Duval County pursuant to the amended provisions of
27 Section 336.025, Florida Statutes; and
28 WHEREAS, it is the desire of the Council to confirm, update and revise the
29 Interlocal Agreement for distribution of the tax proceeds, based on population, which
1 was previously approved by all of the municipalities, including the City of
2 Jacksonville, located in Duval County; now, therefore
3 BE IT RESOLVED by the Council of the City of Jacksonville:
4 Section 1. The Council, acting as the governing body of Duval County, Florida,
5 hereby declares its intent to levy a local option gas tax for up to ten years and in the
6 amount of up four cents per gallon upon every gallon of motor fuel and special fuel
7 sold in Duval County and taxed under the provisions of Chapter 206, Florida Statutes.
8 The Council in stating such intent is acting pursuant to the authority of and subject
9 to the provisions contained in Section 336.025, Florida Statutes, and shall utilize all
10 proceeds received from the tax for transportation expenditures within Duval County,
11 Florida, as such transportation expenditures are defined in that section.
12 Section 2. The Mayor and Corporation Secretary are hereby authorized to
13 execute a revised Interlocal Agreement with the other municipalities in Duval County
14 to establish an appropriate distribution formula for dividing the proceeds of the tax
15 proposed in Section 1 herein. A copy of the Interlocal Agreement in substantially the
16 form and content to be executed is attached hereto and by this reference made a part
17 hereof. The Cities of Jacksonville Beach, Atlantic Beach and Neptune Beach and the
18 Town of Baldwin are hereby urged to likewise approve the execution of the revised
19 Interlocal Agreement by their appropriate officials prior to July 1, 1985, so that the
20 procedural requirements of Section 336.025, Florida Statutes, can be met and the tax
21 can be levied for the benefit of the transportation needs of all the governmental
22 entities which are a party to the agreement.
23 Section 4. This resolution shall become effective upon signature by the Mayor
24 or upon becoming effective without the Mayor's signature.
25
26 Form Approved:
27
•
28 I '• t• --
sistant C+bunsel General Counsel
29 -2- Resolutions9/lmt
1
INTER LOCAL AGREEMENT
WHEREAS, the parties hereto are the City of Jacksonville Beach, the City of
Atlantic Beach, the City of Neptune Beach, and the Town of Baldwin, hereinafter
referred to as the "Cities" and the City of Jacksonville; and
WHEREAS, the parties have entered into dialogue pursuant to creating a
distribution formula for dividing the proceeds of a proposed local option gas tax of up to
four cents per gallon upon every gallon of motor fuel and special fuel sold in Duval
County and taxed under the provisions of Chapter 206, Florida Statutes, as authorized
to be imposed by the governing body of Duval County by Section 336.025, Florida
Statutes; and
WHEREAS, the Council of the City of Jacksonville acting as the governing body
of Duval County, Florida, proposes to levy said tax for a period of up to ten years
beginning September 1, 1985; and
WHEREAS, the parties hereto are entering into this Inter-Local Agreement
pursuant to and in compliance with the provisions of Section 336.025(3)(0(1), Florida
Statutes; and
WHEREAS, the parties hereto agree that the distribution formula for said tax as
derived hereinbelow is in the best interest of all the citizens of Duval County, Florida;
Now, Therefore, it is agreed:
1. Each of the parties hereto shall receive a distribution proportion of
the local option gas tax in the percentage amount calculated by dividing each party's
latest annual population total, as calculated and certified annually by the State of
Florida Department of Administration, by the latest annual population total of Duval
County as likewise calculated and certified. This percentage amount shall be revised
annually during the term of the tax as the population figures calculated and certified by
the Department of Administration are revised.
2. The tax monies collected and distributed as provided herein shall be
utlized only for transportation expenditures, as the term is defined in Section
336.025(7), Florida Statutes.
3. This agreement shall be subject at all times to the provisions of
Section 336.025, Florida Statutes, and to such rules and regulations promulgated by the (-
State of Florida, Department of Revenue.
4. This agreement supercedes and replaces that certain similar Interlocal
Agreement agreed to and executed by the parties hereto in June, 1983.
EXECUTED as of the dates indicated hereinbelow by the parties hereto.
WITNESSES: CITY OF JACKSONVILLE BEACH
By:
Its Mayor
City Manager
ATTEST:
City Clerk
DATE:
SEAL
•
CITY OF ATLANTIC BEACH
By:
Its Mayor
ATTEST:
City Clerk
DATE:
SEAL
CITY OF NEPTUNE BEACH
By:
Its Mayor
ATTEST:
City Clerk
DATE:
SEAL
TOWN OF BALDWIN
By:
Its Mayor
DATE:
ATTEST:
Town Clerk
SEAL
SEAL
CITY OF JACKSONVILLE
By:
Its Mayor
C ATTEST:
Corporation Secretary
DATE:
SEAL
- - AMENDED 6/28/83
1 Introduced by Councilman Carter:
3
4 RESOLUTION 83-499- 179
5 A RESOLUTION STATING THE INTENT OF THE COUNCIL OF
6 THE CITY OF JACKSONVILLE ACTING AS THE COUNTY
7 GOVERNMENT FOR DUVAL COUNTY, FLORIDA, TO LEVY A
8 LOCAL OPTION GAS TAX FOR A FIVE-YEAR PERIOD ON
9 MOTOR FUEL AND SPECIAL FUEL IN THE AMOUNT OF ONE
10 CENT PER GALLON PURSUANT TO THE AUTHORITY
11 GRANTED IN AND UNDER THE CONDITIONS CONTAINED IN
12 SECTION 336.025, FLORIDA STATUTES; AUTHORIZING THE
13 MAYOR AND CORPORATION SECRETARY TO EXECUTE AN
14 INTERLOCAL AGREEMENT WITH THE OTHER
15 MUNICIPALITIES LOCATED IN DUVAL COUNTY TO
16 FORMULATE AN APPROPRIATE DISTRIBUTION FORMULA
17 FOR DIVIDING THE PROCEEDS OF THE TAX; PROVIDING
18 FOR EQUAL DISTRIBUTION AMONG COUNCIL DISTRICTS;
19 REQUIRING EXPENDITURES OF SUCH TAX FOR
20 NEIGHBORHOOD ROAD PURPOSES; PROVIDING AN
21 EFFECTIVE DATE.
22
23 BE IT RESOLVED by the Council of the City of Jacksonville:
Section 1. The Council, acting as the governing body of Duval County, Florida,
25 hereby �‘_c: ::es its intent to levy a local option gas tax LA. a ;;• nr period in t':e
26 amount of one cent upon every gallon of motor fuel and special fuel sold in Duval
17 County and taxed under the provisions of Chapter 206, Florida Statutes. The Council in
28 stating such intent is acting pursuant to the authority and subject to the conditions
29 X-E
1 contained in Section 336.025, Florida Statutes, and shall utilize all moneys received
2 pursuant to this section only for transportation expenditures within Duval County,
3 Florida.
4 Section 2. The Mayor and Corporation Secretary are hereby authorized to
5 execute an Inter-Local Agreement with the other municipalities in Duval County to
6 establish an appropriate distribution formula for dividing the proceeds of the tax
7 proposed in Section 1 herein. A copy of the Inter-Local Agreement in its general form
8 and content is attached hereto and by this reference made a part hereof.
g Section 3. It is the intent of the Council to distribute the revenues of the local
10 option gas tax equally among the fourteen Council Districts.
11 Section 4. The revenues derived from the local option gas tax will be utilize.
12 only for neighborhood road purposes within the respective Council Districts.
13 Section 5. This Resolution shall become effective upon signature by the Mayor or
14 upon becoming effective without the Mayor's signature.
15
16 Form Approved:
17
18c-RA
Assistant Courel
19
20
21 General Counsel
22
23
24
25
26
27
28
-2-
29
. INTER LOCAL AGREEMENT
WHEREAS, the parties hereto are the City of Jacksonville Beach, the City of
Atlantic Beach, the City of Neptune Beach, and the Town of Baldwin, hereinafter
referred to as the "Cities" and the City of Jacksonville; and
WHEREAS, the parties have entered into dialogue pursuant to creating a
distribution formula for dividing the proceeds of a proposed local option gas tax upon
every gallon of motor fuel and special fuel sold in Duval County and taxed under the
provisions of Chapter 206, Florida Statutes, as authorized to be imposed by the
governing body of Duval County by Section 336.025, Florida Statutes; and
WHEREAS, the Council of-the City of Jacksonville acting as the governing body
of Duval County, Florida, proposes to levy said tax for a period of five years beginning
September 1, 1983; and
WHEREAS, the parties hereto are entering into this Inter-Local Agreement
pursuant to and in compliance with the provisions of Section 336.025(3Xa)(I), Florida
Statutes; and
WHEREAS, the parties hereto agree that the distribution formula for said tax as
derived hereinbelow is in the best interest of all the citizens of Duval County, Florida;
Now, Therefore, it is agreed:
1. Each of the parties hereto shall receive a distribution proportion of
the local option gas tax in the percentage amount calculated by dividing each party's
latest annual population total as calculated and certified annwilly by the State of
Florida Department of Administration by the latest annual population total of Duval
County as likewise calculated and certified. This percentage amount shall be revised
anr.ually during the term of the tax as the population figures calculated P.nd certified by
the Department of Administration are revised_ •
2. The tax monies collected and distributed as provided herein shall be
utlized only for transportation expenditures, as the term is defined in Section
336.025(7), Florida Statutes.
3. This agreement shall be subject at all times to the provisions of
Section 336.025, Florida Statutes, and to such rules and regulations promulgated by the
State of Florida, Department of Revenue.
EXECVf .D as of the dates indicated hereinbelow by the parties hereto.
WITNESSES: QTY OF JACKSONVILLE BEACH
,g.ttj c (2 5P/ By: 4? .__-_..e.,,a/
Its Mayor
/ Aar
T-7!f•-•L i - --
- f f • Ilfanager �� �.
TTEST: Atmall.P./ r /i App 4
City Clerk V
DATE: /3I /7V3
SEAL
CITY OF ATLANTIC BEACH
,:i r , 1 - - ,,. , \
7 ',4 ',-L. 1,-N ‘, ./ ' . ,/iY:-.:14_,-) ,r1 • By:(/( I_LL,— /S41 iriTh1,-/k1j4-1
A 1 ) .,„
U Its Mayor ` I K- ro
Jp
ATTEST: i-A!,:, . /1...7-) 7,-
L.2
//, M-te,)Gue}z(,,
City Clerk
DATE:%-c. ;<_..1.___. 13, l /3
SEAL
(;rr Y OF NEPTUNE BEACH
\3_____ ,
/ i By: -_--- -g-:\_ 0 )34/CZ1----. .
Its Mayor
N/11
L.
A' T
�' LS i1 l4 .�., !f? ii `env
g,7.4 City C k 1 < 7 /5' 3
1
DATE: T tia f
SEAL
•
ByClx /c 17.,Z-Z;eZ
Its Mayor
DATE:
ATTESTS 1aa •\--\.,C):1) U
'Mika Clerk
SEAL
SEAL
CITY OF JACKSONVILLE •
By:
Its Mayor
•
ATTEST:
Corporation Secretary •
DATE:
SEAL :_
•
.RESOLUTION 83-499-179
CERT I F I C A T E OF AUTHENTICATION
ADOPTED BY THE COUNCIL
June 28 , 19 83
• a. 4_,
HEN: •OK
OUNC P 'i SIDENT
ATTEST C f r►
CHERYL
ASSISTANT ;'C LI, C?L-SECRETARY-RECORDS
_. z ...y, b
+• • _ r
APPROVED `' .t' oZ 9 . 19/3
la
JAKE M. GODBOLD, MAYOR
Ccs 4/Kzi c 12-e-fi
9'47 — 3
ORDINANCE NO. 17"/ /
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 M?
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:
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 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 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 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
imposed and levied and as hereby required on account of the purchase
for which such charge is made, qr 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 3. Etch 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 crate thereof and the date of pay-
ment thereof, and said records shell 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 services..
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 u~ility service upon
which a tax is imposed and levied by this ordinalce shall embrace
and include any part of the transaction of purchaze 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 -
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 150
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:
aceJ-0____ S.
City Clerk
Seal)
This is to certify that the above ordinance # 'lam " 1, "
was posted at the City Hall following its final passage
on
3 CKQ. 0 tt_ it ,
Adele S. Grage, City Clerk ' V
ORDINANCE NO. 70-63-2
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH
RELATING TO TAX ON CIGARETTES; FIXING RATES,
PROVIDING FOR COLLECTION AND USE OF PROCEEDS;
AND OTHERWISE PERTAINING TO THE LEVY OF SUCH
TAX: REPEALING ORDINANCE #129.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH,
DUVAL COUNTY, FLORIDA:
Section 1. An excise or privilege tax in addition to
all other taxes of every kind imposed by law is hereby levied
and imposed upon the sale, rece.,_pt, purchase, possession,
consumption, handling, distribution and use of cigarettes in
the territorial limits of the City of Atlantic Beach, Florida,
for cigarettes of standard dimensions as defined by the gen-
eral law of the State of Florida in the following amounts:
1. (a) Upon all cigarettes, as herein defined, three
and one-half (31) inches long or less, four (4) mills on
each cigarette;
(b) Upon all cigarettes, as herein defined, between
three and one-half (311) and six (6) inches long, eight (8)
mills on each cigarette; and,
(c) Upon all cigarettes, as herein defined, six (6)
inches long or longer, sixteen (16) mills on each cigarette.
2 . The description of cigarettes contained in sub-
section one of this section are hereby declared to be standard
as to dimensions for taxing purposes as provided in this Ordi—
nance and should any cigarette be received, purchased, pos-
sessed, sold, offered for sale, given away or used of a size
other than of standard dimensions, the same shall be taxed
at the rate of one cent on each such cigarette.
3 . Where cigarettes, as described in sub-section 1. (a)
above, are packed in varying quantities of twenty (20) cig-
arettes or less, the following rate shall govern:
(a) Packages containing ten (10) cigarettes or less
require a four-cent (4G) tax; and,
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require an eight-cent (8 ) tax.
Ordinance No. 70-63-2 Page 2
4. Where cigarettes, as described in sub-section 1.
(b) above, are packaged in varying quantities of twenty (20)
cigarettes or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less
require an eight-cent (84) tax; and
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a sixteen-cent (164)
tax.
5. Where cigarettes, as described in sub-section 1. (c)
above, are packed in varying quantities of twenty (20) cigar-
ettes or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less
require a sixteen-cent (164) tax; and,
(b) Packages containing more than ten (10) but not
more than twenty (20) cigarettes require a thirty-two-cent
(324) tax.
Section 2. The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida
in the manner prescribed in Chapter 210, Florida Statutes.
Section 3 . All funds received by the City of Atlantic
Beach, Florida, by virtue of this Ordinance shall be paid into
a separate fund to be designated "Cigarette Tax Fund" and shall
be used and expended only for the purposes specified in Section
210.03, Florida Statutes.
Section 4. Ordinance #129 and all Ordinances in conflict
herewith are hereby repealed.
Section 5. This Ordinance shall take effect July 1, 1963 .
PASSED by the City Commission of the City of Atlantic Beach on
first reading on June 17 , 1963 .
PASSED by the City Commission of the City of Atlantic Beach on
second and final reading on June 24, 1963 .
Attest:
(SEAL) Adele S. Grage, City Clerk
ORDINANCE NO. 70-67-3
An Ordinance Amending Section 1 of Ordinance #70-58-1,
being an Ordinance entitled:
"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 CORPO-
RATE 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 FOR
CHARGE THEREFOR TO THE SE7,T,FR: PROVIDING PENALTIES FOR
THE VIOLATION OF THIS ORDINANCE; AND REPEALING ALL ORDI-
NANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH. "
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA:
SECTION I . That section 1 of Ordinance #70-58-1 be amended to read:
There is hereby imposed and levied by the City 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 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, or gas service at the same time
the purchaser pays to the seller the seller 's
charge for such service.
SECTION II. This Ordinance shall become effective June 1, 1967 .
Passed by the City Commission on first reading on March 13, 1967.
Passed by the City Commission on second and final reading on
April 10, 1967 .
Attest:
CCCe--e-0-
(SEAL) Adele S. Grage, City Clerk
ORDINANCE NO. 70-68-4
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH
RELATING TO TAX ON CIGARETTES; FIXING RATES,
PROVIDING FOR COLLECTION AND USE OF PROCEEDS;
AND OTHERWISE PERTAINING TO THE LEVY OF SUCH
TAX: REPEALING ORDINANCE #70-63-2.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH, DUVAL
COUNTY, FLORIDA:
SECTION 1. An excise or privilege tax in addition to all
other taxes of every kind imposed by law is hereby levied and
imposed upon the sale, receipt, purchase, possession, consump-
tion, handling, distribution and use of cigarettes in the
territorial limits of the City of Atlantic Beach, Florida, for
cigarettes of standard dimensions as defined by the general law
of the State of Florida in the following amounts:
1. (a) Upon all cigarettes, as herein defined, four (4)
inches long or less, five and one-half (51) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, more than
four (4) inches long and not more than six (6) inches long,
eleven (11) mills on each cigarette; and,
(c) Upon all cigarettes, as herein defined, more than
six (6) inches long, twenty-two (22) mills on each cigarette.
2. The description of cigarettes contained in sub-section
1. of this section are hereby declared to be standard as to dimen-
sions for taxing purposes as provided in this Ordinance and should
any cigarette be received, purchased, possessed, sold, offered for
sale, given away or used of a size other than of standard dimen-
sions, the same shall be taxed at the rate of one cent on each
such cigarette.
3 . Where cigarettes, as described in sub-section 1. (a)
above, are packaged in varying quantities of twenty (20) cigarettes
or less, the following rate shall govern:
(a) Packages containing ten (10) cigarettes or less require
a five and one-half-cent (5V) tax; and,
(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require an eleven-cent (11 ) tax.
4. Where cigarettes, as described in sub-section 1. (b)
above, are packaged in varying quantities of twenty (20) cigarettes
or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require
an eleven-cent (110 tax; and,
(b) Packages containing more than ten (10) but not more
than twenty (20) cigarettes require a twenty-two-cent (220 tax.
Ordinance No. 70-68-4 Page #2
5. Where cigarettes, as described in sub-section 1. (c)
above, are packed in varying quantities of twenty (20) cigarettes
or less, the following rates shall govern:
(a) Packages containing ten (10) cigarettes or less require
a twenty-two-cent (22q tax; and,
(b) Packages containing more than ten (10) but not more than
twenty (20) cigarettes require a forty-four-cent (44 ) tax.
SECTION 2 . The tax levied and imposed herein shall be
collected by the Beverage Department of the State of Florida in
the manner prescribed in Senate Bill 116-X, 1968 Special Session
of the Legislature of the State of Florida.
SECTION 3 . All funds received by the City of Atlantic Beach,
Florida, by virtue of this Ordinance shall be paid into a separate
account to be designated "Cigarette Tax Account" and shall be used
and expended only for the purposes specified in Senate Bill 116-X,
1968 Special Session of the Legislature of the State of Florida.
SECTION 4. Ordinance #70-63-2 and all Ordinances in conflict
herewith are hereby repealed.
SECTION 5. This Ordinance shall take effect April 1, 1968.
* * * *
PASSED by the City Commission of the City of Atlantic Beach on
first reading on March 25th, 1968.
PASSED by the City Commission of the City of Atlantic Beach on
second and final reading on April 8th, 1968.
Attest:
(SEAL) Adele S . Grage, City erk
This is to certify that the above ordinance #. 7?1' �5� 7-
w•as posted L1.29 - G _at the C ty H li following its fin7l
passage on (7( -- ,c- 6,f
_1( -e- -)Z 4A--dr--
Adele S. Grge, City C :.
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 LACH AND EVERY PURCHASE
OF ELECTRICITY, # 1 (KEROSrIIE) , # 2, and # 3 FULL OILS (BUT NOT FUEL
OILS OF LOWER GRADES.) METERED OR BOTTLED GAS (NATURAL LIQUIFIED
PETROLEUM GAS OR MANUFACTURED) WITHIN TUE CORPORATE LIMITS OF THE
CITY 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 SEILER OF SUCH UTILITY SERVICE AT THIE TIME OF PAYING FOR QHA.RC E
TI a •R TO THE SF J.FR: PROVIDING PENALITILS FOR THE VIOLATION OF
THIS ORDINANCE: AND REPEALING ALL ORDINANCES AND PAR'I'S OF ORDINANCES
IN CONFLICT HEREWITH."
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA:
SECPICx4 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 lower 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 frau 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 form
on which such reports shall be made. It shall be unlawful for any
do
Ordinance # 70-72-6
1 - Page 42 .
seller of such utility service to collect the price of any sale of such
electricity, # 1 (Kerosene) , # 2, and # 3 fuel oils (hut 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 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 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.) Metered or bottled gas
(natural, liquified petroleum gas or manufactured) shall keep complete
records showing all purchases in said City of such service, which records
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."
SEC2ION IV. Any ordinances or parts of Ordinances in conflict herewith
are hereby repealed.
This Ordinance shall became 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:
(SEUL) -Ade e S. Grage, City Cler
ORDINANCE NO. 70-77-7
An Ordinance Amending Section I of Ordinance # 70-72-6, (Section
8-14, Code of the City of Atlantic Beach, Florida.) being an Ordinance
entitled:
AN ORDINANCE IMPOSING AND LEVYING A TAX ON EACH AND EVERY PURCHASE
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) WITHIN THE CORPORATE LIMITS OF THE
CITY OF ATLANTIC BEACH, FLORIDA: PROVIDING 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 FOR CHARGE
THEREFOR TO THE SELLER: PROVIDING PENALTIES 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 1. Section I of Ordinance # 70-72-6 (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, # I (Kerosene) ,
# 2, and # 3 Fuel Oils (But not fuel oils of lower 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 five per cent (5%) 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, # I (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 . Any ordinances or parts of Ordinances in conflict herewith
are hereby repealed.
This Ordinance shall become effective on third and final reading.
Passed by the City Commission on first reading March 14, 1977
Passed by the City Commission on second reading March 14, 1977
Passed by the City Commission on third and final reading March 28, 19.77.
ATTEST:
(SEAL)
Adelaide R. Tucker, City Clerk
ORDINANCE NO. 70-78-e
AN ORDINANCE TO AMEND SECTION 8-14 of ARTICLE IV
ENTITLED, "UTILITY TAX" OF THE ATLANTIC BEACH
CITY CODE, BY ADDING AN ADDITION THERETO , PRO-
VIDING AN EFFECTIVE DATE :
WHEREAS, the Legislature of the State of Florida , during its most
recent regular session, enacted Senate Bill No. 775, now known as
Chapter 78-400 Laws of Florida, mandating the method and limits
of Municipal Public Service taxes as pertaining to fuel oil ,
THEREFORE:
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA:
SECTION I -
Section 8-14, Article IV, entitled, "Utility Tax of the
Atlantic Beach City Code"is amended by adding the sentence: not with-
standing the above, the utility tax on fuel oil (#1 , kerosene; #2 and
#3 fuel oils) is hereby levied at a rate of Two (U) cents per gallon.
SECTION II -
This Ordinance shall become effective immediately upon its
passage nunc pro tunc, June 23, 1978.
* * * * *
Passed by the City Commission on first reading on July 24 , 1978.
Passed by the City Commission on second reading on August 14 , 1978.
Passed by the City Commission on third and final reading on August
28 , 1978.
Attest:
Adelaide R. Tucker
City Clerk
(SEAL)
ORDINANCE NO. 70-79-9
AN ORDINANCE AMENDING CHAPTER 8, SECTION 17,
OF THE ATLANTIC BEACH CITY CODE ENTITLED
"EXEMPTIONS FROM UTILITY TAX"; BY ADDING
THERETO FURTHER EXEMPTIONS; PROVIDING AN
EFFECTIVE DATE.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA,
that Chapter 8, Section 17 of the Atlantic Beach City Code is hereby
amended by adding thereto the following :
1 . There shall be exempted all those persons or organizations from
the imposition of a utility tax as are now totally exempted under Chapter
196. 192, Florida Statutes 1978.
2. This Ordinance shall become effective on January 1 , 1980.
Passed by the City Commission on First Reading November 26,1979
Passed by the City Commission on Second Reading December_L0. .979
Passed by the City Commission on Third and Final Reading Janucvcy 14, 1980
ATTEST:
ADELAIDE R . TUCKER , CITY CLERK.
(SEAL)