Ordinance 1604o�zr�xcE No. i6o4
AN ORDIi�TANCE AMENDING CHAr�r�.x �-.l ��' "'��
COD� OF THE CITY OF . MIANiI BEACH, FLORID..A
BY ADDING A NE�'� ARTICLE ANv NEt�T SECTIONS •:
'1�HERETO, LEV�ING A TAX ON S�LES OF ELFC�'RICI TY.
IUIEZ'E��1 A1� SC?'�T�ED G�AS AND '�LEP�Si�'E SERVICE;
PRGVIDZNG �'GR '�E Nl�TH�D .4F �O�I��TING THF „SAME:
AA►33 F�VI�:3�J�NG� �ENALTTE5 . . �: . v �.
BE IT ORDAINED B�' i'�iE CITY CUUI�7CIL OF THE CTTY OF MIt�iMI
BE1�CH, FL4RIDA:
SECTION 1. That Chapter 41 of "The Code of the City of
Miami Beach, Flori.da" be and the same is
hereby amended b�r adding a new Ari:icle and new Sections
there�to, the same to be nux��bered and to read as follows :
"A���IC�E IVD-�AS�AND TELEPHaNEESERVICEI�' METERED
SO TTLE
Section 41.37 There is here��y �eviec� by the .
City on each and every sa�.e, in
tlze City, of electricity, meterec� or L�ottled gas
� E�aturat or m��u�actu�ec�� ar�d t�l�phon� s�rvice,
a ta:: o� one pez��n �: � l,�) �p�n . th�: ch�:�g� �nade
k�y tne ��ller ther, of; w��.ch t��: shall, �.n every
cas�, be paid by the purchaser, �or th� use of the
City, to the selle= of such Electricity, metered
or bottled gas or telephone sErvice, at the time
of paying the charge therefor, to the seller�
thereof, but not less often than monthly.
Section 41.38 It shall be the duty of every
seller of electri�ity, metered
4r bottled gas (natural or manufacturEd} .
or telephone s�rvice ta coll.�ct from the
purchaser, for thE use of the City, the tax h�reby
levied at the time of collecting the selling price
charged for each transaction, and to report and
pay over, on or b�fore �he fiftecnth day af each
calEnda� mo��h, unto the �ity Tax Coll�ctor, all
such taxes levied and collected during the preceding
calendar month. It shall be unlawful for any seller
to collect thE price of any sal� of electricity,
meter�d or bottled gas (natural or manufactured),
or tel�phonE s�rvice without, at the same time,
collectin+g the tax hcreby levied in respeet to
sucl� sale, unless such sEll�r shall el�ct to assume
and pay such tax without coll�cting the same fx•om
the purchasEr. Any seller failing to collect such
tax at tY�e time of collecting the price of any
saler where the seller has not elected to assume
and pay such taxl shail be liable to the City for
the amount of such tax in like manner as if the
same had been actually paid to the sel�er, and
the City Tax Collector shall cause to be brought
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all suits,and actions anc� to take all proceedings
in the name o: the City as may be necessary for
the recovery c�f such tax� provided, however,
that the sell�:r shall not be lial�le for the pay-
nnent of such �ax upon uncollEctec� bills. If
any purchaser shall fail, neglect or refuse to
pay to the seiler the seller's charge and the
tax hereby imposed and as hereby required, on
account of thQ sale for which such charge is
mac�e, or either, t�e seiler shall have anc 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.
SECTI�N 41.39 Each and every seller of elec-
tricity, metered or bottled
gas �natural or manufactured) and telephone
service shall keep complete records showing
all sales in the City of such commodities
or service, which records shall show the price
charged upon each sale, the date thereof and
the date of payment therefor, and such records
shall be kept open for inspection by the duly
authorized agents of the City during business
houxs on all business days, and such duly
authorized agents of the City shall have the
right, power and authority to make such
transcripts thereof during such times as
they may desire.
�����pN 41.40 The United States of America,
the State of Florida, and
political subdivisions and agencies thereof,
are hereby exempted from payment o� the tax herEby
levied
S�CTI4N 41.41 The tax hereinabove levied
shall not apply to coin box
telephones.
SECTION 41.42 In all cas�� w��re �h� s�ller of
electricity, me�ered or bottled
qas tnatural or manufactured) or telephone service
collects the price thereof at 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 the nearest whole cent to the amount
computed.
SECTiON 41.43 Any purchaser wilfully failing
or refusing to pay the tax
hereby imposed, where the seller has not
elected to assume and pay such tax, and any
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seller violating the provisions hereof, or
any officer, agent or employee of any seller
violating the provisions hereof shall be
punished as provided by Se�tion 1.8 of this
Code.
SECTIQN 41.44 Al1 revenues received, collected
and derived from the tax levied
hereby shall be deposited by the City Tax
Coll�ctor in the City's general operating account
for utilization for such municipal purposes as
are set forth in the annual budget estimate and
appropriation ordinance of the ��.ty."
SECTION 2. That all ordinances, or parts of ordinances,
in conf lict herewith, be and the s.ame
hereby are rep�aled.
SECTION 3. The health and welfar� of the City being in
peril, the three readings of this ordinance
shall b� had in one session and the City Council finding
that this ordinance is necessary for the immediate
protection of its citizens, it shall therefore go into
�ffect immediately upon its passage.
PASSED and ADOPTED this 28th day of September, 1966.
ATTEST:
City lerk
lst reading - September 28, 1966
2nd reading - September 28, 1966
3rd reading - September 28, 1966
POSTED - September 28, 1966
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