Ordinance 84-2413 ORDINANCE NO. 84-2413
AN ORDINANCE OF THE CITY OF MIAMI BEACH
AMENDING §41-37 OF THE CITY CODE TO PROVIDE
THAT THE TAX ON FUEL OIL SHALL BE FOUR CENTS
PER GALLON; AMENDING §41-38 OF THE CITY CODE
TO PROVIDE THAT THE TAX ON SALES OF
ELECTRICITY, METERED OR BOTTLED GAS, FUEL OIL
AND TELEPHONE SERVICE SHALL BE REPORTED AND
PAID OVER TO THE CITY FINANCE DIRECTOR;
AMENDING §41-38 TO PROVIDE THAT THE CITY
FINANCE DIRECTOR SHALL CAUSE TO BE BROUGHT ALL
CLAIMS AND PROCEEDINGS TO RECOVER SUCH TAX
INCLUDING THE ALLOWANCE OF A REASONABLE
ATTORNEY'S FEE TO THE CITY FOR PAYMENT OF ITS
ATTORNEYS; AMENDING §41-40 TO EXEMPT STATE OF
FLORIDA RECOGNIZED CHURCHES FROM THE TAX WHEN
THE USE IS EXCLUSIVELY FOR CHURCH PURPOSES;
AMENDING §41-41, CITY CODE, BY ADDING §41-41.1
TO EXEMPT FROM THIS TAX METERED OR BOTTLED GAS
(NATURAL OR MANUFACTURED) AND FUEL OIL
PURCHASED BY A UTILITY, EITHER FOR RESALE OR
FOR USE IN GENERATING ELECTRICITY OR THE
PURCHASE OF FUEL OIL OR KEROSENE FOR USE AS AN
AIRCRAFT FUEL OR PROPELLANT OR USE IN INTERNAL
COMBUSTION ENGINES; AMENDING §41-44 TO PROVIDE
THAT THE CITY FINANCE DIRECTOR SHALL DEPOSIT
THESE TAX REVENUES IN THE CITY'S GENERAL FUND;
PROVIDING FOR REPEALER; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA:
SECTION 1.
That Section 41-37 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 15 , 1980
in the city, for billings based on meter
readings on or after November 15 , 1980 of
electricity, metered or bottled gas (natural
or manufactured) , €eel ell; and telephone
service, a tax of ten percent upon the charge
made by the seller thereof; and there is
hereby levied by the city on each and every
sale made on and after June 15 , 1984 in the
City a tax of four ($ . 04) cents per gallon of
fuel oil 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, feel e4I7 er telephone service,
or fuel oil, 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 kerosene, or any combination thereof,
for lighting, heating, cooking, power or any
other purpose delivered to any purchaser
thereof within the City.
SECTION 2 .
That section 41-38 is hereby amended to read as follows:
OFFICE OF THE CITY ATTORNEY- 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
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) , telephone service or fuel
oil to collect from the purchaser , 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 day of each
calendar month unto the city fax eelleetef
finance director 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 bottled gas (natural or manufactured) fuel
e41 et telephone service or fuel oil 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 has been actually paid
to the seller , and the city fax eelleefer
finance director shall cause to be brought all
suits, claims, and actions and to take all
proceedings in the name of the city as may be
necessary for the recovery of such tax,
including the allowance of a reasonable
attorney' s fee to the City for the payment of
its attorneys; 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
authority 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 41-40 is hereby amended to read as follows:
Sec. 41-40. Exemptions from tax- Federal and
state agencies.- and recognized churches in the
state of Florida when use is for church
purposes.
The federal government, the state and
political subdivisions and agencies thereof ,
and a recognized church in this state when its
use is exclusively for church purposes are
hereby exempted from payment of the tax hereby
levied.
Section 4 .
That section 41-41. 1 is hereby added to the City Code and will
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OFFICE OF THE CITY ATTORNEY - 1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139
read as follows:
Sec. 41-41.1. Same- Gas or Fuel Oil Purchased
by Utilities; Fuel Oil or Kerosene used as
Aircraft Engine Fuel or Propellant or for Use
in Internal Combustion Engines.
The tax hereinabove levied shall not apply to
the purchase of metered or bottled gas (natural
or manufactured) or fuel oil purchased by a
private or public utility, either for resale or
for use as fuel in the generation of
electricity, or the purchase of fuel oil or
kerosene for use as aircraft engine fuel or
propellant or for use in internal combustion
engines shall be exempt from taxation
hereunder .
Section 5 .
That section 41-44 is hereby amended to read as follows:
Sec. 41-44. Deposits of revenues in general
fund.
All revenue received , collected and derived
from the tax levied hereby shall be deposited
by the city fax eelleetet finance director 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 city.
Section 6 .
All ordinances or parts of ordinances in conflict herewith be and
the same are hereby repealed.
Section 7 .
If any section, paragraph, clause, phrase or word of this
ordinance is declared invalid, the remaining provisions of this
ordinance shall not be affected.
Section 8 .
This ordinance shall take effect ten days after its adoption, on
May 12th , 1984 .
PASSED and ADOPTED this 2nd day of May
1984 .
MAY6 '
ATTEST:
CITY CLERK
FORM AF RO\JED
1st Reading - April 19, 1984
2nd Reading - May 2, 1984 LEGAL DEPT.
RESR/jhd
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3 Date /l.4rY
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OFFICE OF THE CITY ATTORNEY-1700 CONVENTION CENTER DRIVE -MIAMI BEACH,FLORIDA 33139