2003-28 Water Service Utiltity Tax Increased to 10%ORDINANCE 28-2003
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH,
FLORIDA, AMENDING SECTION 26-29, LEVIED; RATE, AND SECTION 26-30, COLLECTION.
- OF ARTICLE ITI, UTILITY TAX, OF CHAPTER 26 OF THE CODE OF ORDINANCES OF THE
VILLAGE TO PROVIDE FOR THE LEVY AND COLLECTION OF A TEN (10) PERCENT UTILITY
TAX ON WATER SERVICE WITHIN THE CORPORATE LIMITS OF THE VILLAGE; AMENDING
SECTION 26-31, EXEMPTIONS, TO PROVIDE ADDITIONAL EXEMPTIONS FROM PAYMENT
OF THE UTILITY TAX; PROVIDING FOR SEVERABILITY; 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 NORTH PALM BEACH, FLORIDA:
Section 1. Section 26-29, Levied; Rate, of Article III, Utility Tax, of Chapter 26 of the Code of
Ordinances of the Village, is hereby amended to read as follows:
"Section 26-29. Levied; rate.
A tax in the amount often (10) percent is hereby imposed and levied on each and every purchase
of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured
gas either metered or bottled and water service within the corporate limits of the village. A tax of
2 cents ($0.02) per gallon is hereby imposed and levied on each and every purchase of fuel oil
within the corporate limits of the village.'
Section 2. Section 26-30, Collection, of Article HI, Utility Tax, of Chapter 26 of the Code of
Ordinances of the Village, is hereby amended to read as follows:
"Section 26-30. Collection
(a) The tax unposed and levied in section 26-29 shall be collected from the purchaser of such
utilities services and paid by such purchaser for the use of the village to the sellers of such
electricity, fuel oil, metered gas, bottled gas (natural liquefied petroleum gas or manufactured gas)
and water service at the time of the purchaser paying the charge therefore to the seller.
(b) The sellers of electricity, fuel oil, metered gas, bottled gas (natural liquefied petroleum gas or
manufactured gas) and water service within the corporate limits of the village shall act as the tax
collection mediums or agencies for the village, and they shall collect from the purchasers of such
utilities services for the use of the village the tax imposed and levied by this article and shall report
and pay over to the village all such taxes imposed, levied and collected in accordance with the
accounting methods and other provisions of this article.
(c) The sellers of such electricity, fuel oil, metered gas, bottled gas (natural liquefied petroleum gas
or manufactured gas) and water service shall account for, report and pay over all moneys received by
them on or before the fifteenth day of each and every month under the provisions of this article, and
shall submit such moneys, reports and accounting to the Village Finance Director on or before the first
day of the month following the fifteenth day of each month. The accounting and reports which shall
accompany such payment shall be upon such forms as can be mutually agreed upon by the Village
Finance Director and the sellers of such electricity, fuel oil, metered gas, bottled gas (natural liquefied
petroleum gas or manufactured gas), and water service, and if no such agreement can be reached, they
shall be upon such forn~s as are determined by the Village Finance Director.'"
Section 3. Section 26-31, Exemptions, of Article III, Utility Tax, of Chapter 26 of the Code of
Ordinances of the Village, is hereby amended to read as follows:
"Section 26-31. Exemptions
(a) The municipal government of the village, its commissions and agencies, the United States
government, State of Florida and all counties, school districts and Florida municipalities and public
bodies exempted by law or court order shall be exempted from the payment of the tax imposed and
levied by this article.
(b) The tax imposed by this article shall not be applied against any fuel adjustment charge, and
such charge shall be separately stated on each bill. "Fuel adjustment charge" shall mean all
increases in the cost of utility services to the ultimate consumer resulting from an increase in the
cost of fuel to the utility subsequent to October 1, 1973.
(c) The purchase of natural gas or fuel oil by a public or private 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 an
aircraft engine fuel or propellant or for use in internal-combustion engines shall be exempt from
taxation hereunder.
(d) The tax imposed by this article shall not apply to purchases by any recognized church in the
state for the use exclusively for church purposes."
Section 4. 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 5. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed.
Section 6. This Ordinance shall take effect April 1, 2004.
PLACED ON FIRST READING THIS 25th DAY OF SEPTEMBER, 2003.
PLACED ON SECOND, FINAL READING AND PASSED THIS 9th DAY OF OCTOBER, 2003.
(Village Seal)
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ATTEST': _ ~__
VILLAGI CLERK