Ordinance 199 Levying 10% Utility Taxi'~
ORDINANCE N0. 199-69
AN ORDINANCE OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, LEVYING
A TAX IN THE AMOUNT OF TEN PER CENT ON THE PURCHASE OF ELECTRICITY, METERED
GAS AND BOTTLED GAS (NATURAL LIQUEFIED PETROLEUM GAS OR MANUFACTURED GAS)
WITHIN THE CORPORATE LIMITS OF THE VILLAGE OF NORTH PALM BEACH; PROVIDING
FOR I'HE COLLECTION OF SUCH TAX BY THE SELLERS THEREOF FOR THE USE OF THE
VILLAGE OF NORTH PALM BEACH; EXEMPTING FROM SUCH TAX THE VILLAGE GOVERNMENT
AND II'S COMMISSIONS AND AGENCIES; AND PROVIDING FOR PENALTIES FOR THE VIOLATION
OF THIS ORDINANCE.
C
e~ BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA:
lr
p~
_~
(~ Section 1. A tax in the amount of ten per cent is hereby imposed
and levied on each and every purchase of electricity, metered gas and bottled
gas (natural liquefied petroleum gas or manufactured gas) within the corporate
limits of the Village of North Palm Beach.
Section 2. The tax imposed and levied in Section 1 of this Ordinance
shall be collected from the purchaser of such utilities services and paid by
such purchaser for the use of the Village of North Palm Beach to the sellers
of such electricity, metered gas and bottled gas (natural liquefied petroleum
gas or manufactured gas) at the time of the purchaser-paying the ~oharge therefor
to the seller.
Section 3. The sellers of electricity, metered gas and bottled gas
(natural liquefied petroleum gas or manufactured gas) within the corporate
limits of the Village of North Palm Beach shall act as the tax collection
mediums or agencies for the Village of North Palm Beach, and they shall
collect from the purchasers of such utilities services for the use of the
Village of North Palm Beach the tax imposed and levied by this Ordinance and
shall report and pay over to the Village of North Palm Beach all such taxes
' imposed, Levied and collected in accordance with the accounting methods and
other provisions of this Ordinance.
Section 4. The municipal government of the Village of North
Palm Beach, its commissions and agencies, shall be exempted from the payment
of the tax imposed and levied by this Ordinance.
- 1 -
f
Section 5. The sellers of such electricity, metered gas and bottled
gas (natural liquefied petroleum gas or manufactured gas) shall account for,
report and pay over all moneys received by them on or before the 15th day
of each and every month under the provisions of this Ordinance, and shall
submit such moneys, reports and accounting to the Village Treasurer of the ,
Village of North Palm Beach on or before the first day of the month following
the 15th 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 Treasurer and the sellers of such electricity, metered gas and bottled
gas (natural liquefied petroleum gas or manufactured gas), and if no such
agreement can be reached, they shall be upon such forms as is determined by
the Village Treasurer of the Village of North Palm Beach.
Section 6. Beginning January 1, 1971 the rate of taxation as set
forth above shall become five per cent instead of ten per cent, and all other
provisions of this Ordinance shall apply as they did to the ten per cent
imposition and levy of taxes; provided, however, that all moneys derived
from the five per cent tax beginning January 1, 1971 shall be appropriated for '
recreational purposes only.
Section 7. The violation of the provisions of this Ordinance shall
be punished by a fine not exceeding Five Hundred Dollars or imprisonment for
a term not exceeding sixty days, or both such fine and imprisonment.
PLACED ON FIRST READING THIS 23RD DAY OF OCTOBER, 1969.
PLACED ON SECOND, FINAL READING AND PASSED THIS 13TH DAY OF NOVEMBER, 1969.
/s/ Thomas F. Lewis
MAYOR
ATTEST:
/s/ Dolores R. Walker
Village Clerk
~ I