2000-25 Increases Telecommunications Tax• ORDINANCE 25-2000
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, TAXATION, OF THE CODE OF ORDINANCES OF THE
VILLAGE BY INCREASING THE TELECOMMUNICATIONS SERVICE TAX FROM SIX (6%)
PERCENT TO SEVEN (7%) PERCENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR
THE REPEAL OF ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT
HEREWITH; AND, PROVIDING FOR AN EFFECTIVE DATE.
13E 11' ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA:
Section 1. Section 26-51 of Article fV., Telecommunications Service Tax, of Chapter 26,
Taxation, 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 seven (7)
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)(6), shall be taxed only on the monthly recurring
customer service charges excluding variable usage charges."
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Section 2. If any section, paragraph, sentence, clause, phrase or word of this Ordinance
is for any reason held by a Court to be unconstitutional, inoperative or void, such holding shall not
affect the remainder of this Ordinance.
Section 3. All Ordinances or parts of Ordinances in conflict herewith are hereby
repealed.
Section 4. This Ordinance shall take effect April 1, 2001, and the tax authorized by this
ordinance shall apply to all telecommunications service provided after this ordinance takes effect.
PLACED ON FIRST READING THIS 24th DAY OF AUGUST, 2000.
PLACED ON SECOND, FINAL READING AND PASSED THIS 28th DAY OF SEPTEMBER, 2000.
MAYOR
(VILLAGE SEAL)
ATTEST:
VILLAGE CLERK
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