ORDINANCE NO. 98-03
AN ORDINANCE SUPERSEDING ORDINANCE DATED AUGUST 18, 1947; ORDINANCE NO. TEMP 160 JA, DATED AUGUST 2, 1966; ORDINANCE 74-05 DATED DECEMBER 12, 1973; ORDINANCE NO. 79-03 DATED OCTOBER 11, 1978; ORDINANCE 82-03 DATED OCTOBER 14, 1981; ORDINANCE NO. 83-01 DATED SEPTEMBER 23, 1982; ORDINANCE NO. 84-03 DATED OCTOBER 2, 1983; AND ORDINANCE NO. 94-05 DATED JANUARY 25, 1994.
AN ORDINANCE LEVYING A TAX ON SALES OF ELECTRICITY, GAS(NATURAL OR MANUFACTURED), WATER, AND TELEPHONE SERVICE PROVIDING FOR THE COLLECTION OF SUCH TAX AND PRESCRIBING PENALTIES FOR THE VIOLATION OF THE PROVISIONS OF THE ORDINANCE
BE IT ORDAINED BY THE TOWN COMMISSION OF THE TOWN OF SHALIMAR, FLORIDA:
SECTION I: There is hereby levied by Shalimar on each and every sale in said Town of electricity, gas (natural or manufactured), water, and telephone service a tax on the charge made by the seller of such electricity, gas, water, and telephone service, which tax shall in every case be paid by the purchaser, for the use of the Town of Shalimar to the seller of such electricity, gas, water and telephone service at the time of paying the charge by the seller therefore and not less often than monthly. The tax hereby levied may be computed on the aggregate amount of sales during such period provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed; and provided further that the maximum amount of tax on the sales for any monthly period to any individual purchaser or consumer by each residential seller shall not exceed Twenty-Five and no/100 ($25.00) dollars on each purchaser at each separate service or station where service to such purchaser is sold. There shall be no cap on Commercial purchasers.
SECTION II: A ten (10%) percent utility tax rate will be levied on gas, water and telephone service. A five (5%) percent utility tax rate will be levied for electricity. The Tax on electricity authorized herein shall not be levied and collected on the first 50 kilowatt hours per month purchased for residential use. Such exemption shall apply to each separate residential unit, regardless of whether such unit is on a separate or central meter, and shall be passed on to each individual tenant.
SECTION III. Administration of this tax shall take effect following the second and final hearing of Ordinance 98-03, adoption by the Shalimar Town Commission and the month following notification to subject vendors.
SECTION IV: This ordinance shall become effective after the second and final reading and approval.
PASSED AND ADOPTED on this 10th day of February, 1998.
This Ordinance shall become effective upon its adoption by the Town Commission and signature of the Mayor.
ATTEST: February 10, 1999
First Reading: January 13, 1998
Second Reading: February 10, 1998