Ordinance 1611,
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ORDINA.NCE NO . 1611
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AN ORDINANCE AMENDING CHAP'i'ER 41 OF "TfiE Ct?DE
OF T�iE CITY OF MIAMI BEACH, FLORIDA" B� ADDING
A NEW ARTICLE AND NEW SECTIUNS �HERETO, LEVYING
A TAX ON SALES OF ELECTRICITY, METERED AND
BOTTLED GAS AND TELEPH4NE SERVICE� PROVIDING
FOR THE METHC�D OF COLI,�CTING THE SAME ; AND
PRQVIDIN� PENALTIES.
BE IT ORDAYNED BY THE CITY COUNCIL QF THE CITY C1F MIAMI
BEACH , FLC)RI DA :
SECTION l. That Chapter 41 of "The Code of the City of
Miami Beach, Florida" be and the same is
hereby amended by adding a new Article and new Sections
thereto, the same to be numbered and to read as follows:
"ARTICLE IV
TAX ON 5ALE5 OF ELECTRICI�.'Y, METERED AND
BOTTLED GAS AND TELEPHONE SERVICE
Section 41e37 There is hereb� levied by the City
on each and every sale made an and
after October 1, 1966 in the City, of eiectricity,
metered or bottled gas (naturai or manufactured)
and telephone service, a tax of ane percent E1°�)
upon the charge made by the seller thereof; which
tax sha11, in every case, be paid by the purchaser,
for the use of the City, to the seller 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 of ten than
rnon th ly .
aection 41.38 It shali be the duty of every
seller of electri�ity, metered
or bottled gas (natural or manutactured) or
telephone service 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 re�ort and pay over,
on or befor� the f if teentn day of each calendar
mon�h, unto the City Tax ColZector, all such taxes
levied and collected during the preceding calendar
manth. It shall be unlawful for any seller to
collect the price of any sale of electricity,
metered or bottled gas {natural or manufactured),
or telephone service without, at the same time,
collecting the tax herehy levied in respect to
such sale, unless such seller shall ele�t to assume
and pay such tax without coliecting the same from
the purchaser. Any seller failing to collect such
ta� at the time of collecting the price of any
saie, where the seller has not elected to assume
and pay such tax, shal3 be liable to �he City for
the amount of such tax in like manner as if the
same had been actuall�l paid to the seller, and
the City Tax Collector shall cause tv be brought
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alI 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 liable for the pay-
ment 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
maae, or either, t�� seller 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.
SECTION 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.
s�.�TION 41.40 The United States of America,
t�e State of Florida, and
political subdivisions and agencies thereof,
are hereby exempted fronn payment of the tax hQraby
levied
SECTION 41.41 T'he tax hereinabove levied
shall not apply to coin box
telephones.
SECTION 41.42 In all ca5�s wh�re �h� s�ller df
electri�ity, metered or bottled
gas (natural 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, �hat 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 Section 1.8 of this
Code.
SECTION 41.44 All revenues received, collected
and derived from the tax levied
hereby shall be deposited by the City Tax
Collector 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 2. That all ordinances, or parts of ordinances,
in conflict herewith, be and the same hereby
are repealed.
SECTION 3. 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 this ordinance is
necessary for the immediate protection of its citizens , it shall
therefore go into effect immediately upon its passage.
PASSED and ADOPTED this 5th day of October 1966.
lst reading - October 5, 1966
2nd reading - October 5, 1966
3rd reading - October 5, 1966
POSTED - October 5, 1966
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OFPICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
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STATE OF FL4RIDA
COUNTY 4F DA.DE :
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I, RUTH B. ROULEAU, City Clerk and Finance Director in
and for the City of Miami Beach, Florida, do hereby certify that
Ordinance No. 1611 entitled:
AN ORDINANCE AMENDING CHAPTER 41 OF "THE CODE OF
THE CITY OF MIAMI BEACH, FLORIDA" BY ADDING A NEW
ARTICLE AND NEW SECTIONS THERETO, LEVYING A TAX ON
SALES OF ELECTRICITY, METERED AND BOTTLED GAS AND
TELEPHONE SERVICE; PROVIDING FOR THE METHOD OF
COLLECTING THE SAME; AND PROVIDING PENALTIES.
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 5th day of October, 1966,
and that said Ordinance remained posted for a period of at least
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thirty days in accordance with the requir�ments of the Cit�r 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 8each, Florida,
on this the 9th day of November, 1966.
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