Ordinance 1849ORDINANCE NO. 1849
AN ORDINANCE AMENDING CHAPTER 41.37,
41.38, 41.39, and 41.42 OF "THE CODE OF
THE CITY OF MIAMI BEACH, FLORIDA."
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MIAMI BEACH,
FLORIDA:
SECTION 1. That Section 41.37 of "The Code of the City of Miami
Beach, Florida," be and the same is hereby amended to
read as follows:
Sec. 41.37. Tax Levied; Amount.
There is hereby levied by the City on each and
every sale made on and after October 1, 1970,
in the City, of electricity, metered or bottled
gas (natural or manufactured), fuel oil, and
telephone service, a tax of five percent (5%)
upon the charge made by the seller thereof; which
tax shall, in every case, be paid by the purchaser,
for the use of the City, to the seller of such
electricity, metered or bottled gas, fuel oil, or
telephone service, at the time of paying the charge
therefor, to the seller thereof, but not less often
than monthly.
(a) For the purpose of this Ordinance, the words
"fuel oil" as used herein, shall mean all Bunker C
oil, number 1, 2, 3, 4, 5 or 6 fuel oil, and kero-
sene, or any combination thereof, for lighting,
heating, cooking, power, or any cther purpose
delivered to any purchaser thereof within the City
of Miami Beach.
SECTION 2. That Section 41.38 of "The Code of the City of Miami
Beach, Florida," be and the same is hereby amended to
read as follows:
Sec. 41.38. Collection and Remittance to City Required
by Seller.
It shall be the duty of every seller of electricity,
metered or bottled gas (natural or manufactured), tele-
phone service or fuel oil, to collect from the pur-
chaser, for the use of the City, the tax hereby levied
at the time of collecting the selling price charged
for each transaction, and to report and pay over, on
or before the fifteenth (15th) day of each calendar
month, unto the City Tax Collector, 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 electricity, metered or bot-
tled gas (natural or manufactured),fuel oil, or telephone
service without, at the same time, collecting the tax
hereby levied in respect to such sale, unless such
seller shall elect to assume and pay such tax without
collecting the 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 been actually paid to the seller, and the
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OFFICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
City Tax Collector 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 bills. If any purchaser shall
fail, neglect or refuse to pay to the seller the
seller's charge, and the tax hereby imposed, and
as hereby required, on account of the sale for which
such charge is made, or either, the seller shall have,
and is hereby vested with the right, power and authori-
ty to immediately discontinue further service to such
purchaser until the tax and the seller's bill have
been paid in full.
SECTION 3. That Section 41.39 of "The Code of the City of Miami
Beach, Florida," be and the same is hereby amended to
read as follows:
Sec. 41.39. Records of sales required to be kept by
seller.
Each and every seller of electricity, metered or
bottled gas (natural or manufactured), fuel oil,and
telephone service shall keep complete records show-
ing 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 hours on all business days, and
such duly authorized agents of the City shall have
the right, power and authority to make such tran-
scripts thereof during such times as they may desire.
SECTION 4. That Section 41.42 of "The Code of the City of Miami
Beach, Florida," be and the same is hereby amended to
read as follows:
Sec. 41.42. When tax may be computed on aggregate
amount of sales.
In all cases where the seller of electricity, metered
or bottled gas (natural or manufactured) , fuel oil,
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 5. That all Ordinances or parts of Ordinances in conflict
herewith be and the same are hereby repealed.
SECTION 6. That this Ordinance shall go into effect as of October 1,
1970.
SECTION 7. The health and welfare of the City being in peril, the
three readings of this Ordinance shall be had in one
session, and the City Council finding that the Ordinance is necessary
OFFICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
for the immediate protection of its citizens, it shall, therefore,
go into effect immediately upon the effective date hereinabove
provided.
Attest:
PASSED and ADOPTED this 29th day of September, 1970.
City Clerk - Finance Director
1st reading -
2nd reading -
3 rd reading -
POSTED -
September 29, 1970
September 29, 1970
September 29, 1970
October 1, 1970
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OFFICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
•
STATE OF FLORIDA
COUNTY OF DADE:
I, RUTH B. ROULEAU, City Clerk and Finance Director in
and for the City of Miami Beach, Florida, do hereby certify that
Ordinance No. 1849 entitled:
AN ORDINANCE AMENDING CHAPTER 41 .37,
41.38, 41.39, and 41.42 OF "THE CODE
OF THE CITY OF MIAMI BEACH, FLORIDA".
having been passed and adopted by the City Council of the City of
Miami Beach, Florida, has been posted by me in three conspicuous
places in the City of Miami Beach, one of which was at the door
of the City Hall in said City on the 1st day of October, 1970,
and that said Ordinance remained posted for a period of at least
thirty days in accordance with the requirements of the City Charter
of the said City of Miami Beach.
IN WITNESS WHEREOF I have hereunto set my hand and
affixed the official seal of the City of. Miami Beach, Florida,
on this the 25th day of November, 1970.
City Clerk and Finance Director
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