1997-42 Changes Telecommunications TaxC~
ORDINANCE N0. 42-97
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, AMENDING SECTION 26-51 OF ARTICLE IV,
TELECOMMUNICATIONS SERVICE TAX, OF CHAPTER 26 OF THE CODE OF
ORDINANCES OF THE VILLAGE BY CHANGING THE TAX LEVIED ON
TELECOMMUNICATIONS SERVICES FROM FIVE (5%) PERCENT TO SIX (6%)
PERCENT WHICH ORIGINATE AND TERMINATE IN THE STATE OF FLORIDA;
AMENDING SUBSECTION (a) OF SECTION 26-53, EXEMPTIONS, TO PROVIDE AN
ADDITIONAL EXEMPTION FROM PAYMENT OF THE TAX; PROVIDING FOR THE
REPEAL OF ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT
HEREWITH; AND, PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH
PALM BEACH, FLORIDA:
•
Section 1. Section 26-51 of Article IV, Telecommunica-
lions Service Tax, of Chapter 26 of the Code of Ordinances of the
Village is hereby amended to read as follows:
'Section 26-51. Levy; rate.
There is hereby levied and imposed by the Village a
public service tax upon purchases within the municipality
of telecommunications services, as defined in F.S.
section 203.012, which originate and terminate in this
state, at a rate of six (6&) percent of the total amount
charged for any telecommunications service provided
within the Village or, if the location of the
telecommunications service provided cannot be determined,
the total amount billed for such telecommunications
service to a telephone or telephone number, a
telecommunications number or device, or a customer's
billing address located within the Village, excluding
public telephone charges collected on site, charges for
any foreign exchange service or any private line service
• except when such services are used or sold as a
substitute for any telephone company switched service or
dedicated facility by which a telephone company provides
a communication path, access charges, and any customer
access line charges paid to a local telephone company.
. However, those telecommunications services described in
F.S. section 203.012(5)(b), shall be taxed only on the
monthly recurring customer service charges excluding
variable usage charges."
Section 2. Subsection (a) of Section 26-53, Exemptions,
of Article IV of Chapter 26 of the Code of Ordinances of the
Village is hereby amended to read as follows:
"(a) Purchases of telecommunication services by the
government of the Village, its Council and agencies,
any recognized church in this state if used exclusively
for church purposes and any religious institution that
possesses a consumer certificate of exemption issued
under Chapter 212 shall be exempted from the payment of
the tax imposed and levied by this part."
Section 3. All Ordinances or parts of Ordinances in
conflict herewith are hereby repealed.
Section 4. This Ordinance shall take effect April 1,
• 1998.
PLACED ON FIRST READING THIS 11th DAY OF SEPTEMBER 1997.
PLACED ON SECOND, FINAL READING AND PASSED THIS 25th DAY OF
SEPTEMBER _, 1997.
MAYOR
(Village Seal)
ATTEST'
ILLAGE CLERK ~~