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O-328-67 ORDINANCE No. 328 AN ORDINANCE LEVYING AND I14POSING AN EXCISE TAX ON EVERY PURCHASE OF ELECTRICITY, METERED GASv BOTTLED GAS, AND TELEPHONE SERVICE IN MZAMI SHORES VILLAGE; FIXING THE RATE AND AMOUNT OF SUCH EXCISE TAX AND PROVIDING FOR THE COLLECTION THEREOF FOR AND IN BEHALF OF SAID VILLAGE BY EVERY SELLER OF ELECTRICITY$, METERED GAS# BOTTLED -GAS, AND TELEPHONE SERVICE; PROVIDING FOR THE REMITTANCE OF SUCH COLLECTIONS TO SAID VILLAGE AND FOR THE UTILIZATION BY SAID VILLAGE OF THE REVENUES RESULTING THEREFROM; PROVIDING FOR THE ESTABLISHMENT AND MAINTENANCE OF APPROPRIATE ACCOUNTS AND RECORDS RELATING TO SUCH EXCISE TAX BY EVERY SUCH SELLER; DECLARING THE EXPENSE INCURRED BY EVERY SUCH SELLER IN EFFECTING THE PROVISIONS OF THIS ORDINANCE TO BE AN OPERATING EXPENSE FOR ELECTRIC, METERED GAS, BOTTLED GAS AND TELEPHONE SERVICE; PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PROVISIONS OF THIS ORDINANCE; PROVIDING FOR THE SEPARABILITY OF THE PROVISIONS THEREOF; AND REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH. BE IT ORDAINED BY MIAMI SHORES VILLAGE: Section 1: That there is hereby levied and imposed by the Village upon each and every purchase of electricity, metered gas, bottled gas and telephone service, included in or reflected by any bill rendered by the seller to the purchaser 'on or after the first day of September , 1967, an excise tax the amount whereof shall be determined and ccmputed in accordance with the following schedules: SCHEDULE A To be used when the seller, in accordance with his rules and regulations, renders a bill monthly or oftener to the purchaser to cover purchases made during the period of time to which the bill is applicable. The amount of the excise tax shall be; Ten per ,centum (10%) of the first twenty-five dollars 025.00) of the total amount, exclusive of governmental charges and taxes, shown on any such bill as being due and payable on account of such purchases, plus Five per centum (5%) of the next fifty dollars ($50.00) of such total amount, plus One per centum (1%) of any sum in excess of seventy-five dollars ($75.00) of such total amount. SCHEDULE B To be used when the seller, in accordance with his rules and regulations, renders a bill bi-monthly, quarterly or otherwise less frequently than monthly, to cover pur- chases made during the period of time to which the bill is applicable. (1) The seller shall determine what part of the total amount, exclusive of governmental charges and taxes, shown on any such bill as being due and payable on account of such pur- chases is, under his rules and regulations, attributable to the purchases made during each of the monthly periods included within the total period of time covered by such bill; (2) Compute the amount of excise tax hereunder attributable to each such part of said total amount, as so determined, by employing, with respect to each such part, the method and procedure described in Schedule A for monthly bills; (3) The total amount of excise tax payable hereunder on account of any such bill shall be the arithmetical sum of all of the amounts of excise tax resulting from the computa- tions made with respect to each such part as hereinbefore provided. In the use and application of the foregoing schedules; purchases of electricity, metered gas, bottled gas and telephone service shall be considered and treated as constituting and being distinct and unrelated classes of purchases, and in the event that more than one such class shall be shown upon the same bill, the amount of excise tax payable hereunder shall be determined and computed for each such class separately. The seller is hereby required and it shall be his duty hereunder to render to each purchaser bills covering all such purchases made, and the amount of such excise tax shall be entered and shown by the seller as a separate item on each such bill and shall become due and payable to the. Village whenever such bill becomes due and payable under the rules and regulations of the seller. Each such bill shall include purchases applicable to but one location, or to but one family or business where more than one family or business uses separate metered services at one location in the Village. The purchaser is hereby required and it shall be his duty hereunder to pay such -2- excise tax to the seller, as agent for the Village, at the time of the payment of each such bill, and in the event that the purchaser shall fail neglect or refuse to pay such excise tax to the seller when such bill beccmes due and payable, the seller is hereby empowered to discontinue forthwith to make any further sales or to render any further service to the purchaser until the total amount, including such excise tax, shown upon such bill shall have been paid in full. The seller is hereby authorized and required and it shall be his duty hereunder to collect such excise tax from such purchaser at the time of the payment of each such bill and to remit the same to the Tax Collector of the Village in accordance with the provisions of Section 2 of this Ordinance; provided, however, that the seller shall have the right and privilege of assuming and paying such excise tax himself in lieu of collecting the same fram the purchaser; and provided further that whenever the seller shall fail or neglect to collect such excise tax from the purchaser as hereinbefore provided, the seller shall be deemed to have assumed such excise tax himself and shall thereupon become liable for the payment of the amount thereof to the village to the same extent as if such excise tax had been collected from the purchaser. Section 2: That every seller is hereby required to execute and file not later than the 20th day of each month at the office of the Tax Collector of the Village, a sworn statement on a form prescribed by said office, setting forth the amount of such excise tax to which the Village became entitled under the provisions of Section 1 of this Ordinance on account of bills paid by purchasers during the preceding fiscal month, and con- temporaniously with the filing of said statement, shall pay said -3- amount of such excise tax to said Tax Collector to be deposited to the credit of the General Fund of the Village for utilization for such legal purposes as the Council of the village may from time to time determine. Section 3: That every seller is hereby required to establish and to maintain appropriate accounts and records showing in such detail as the Tax Collector of the Village may prescribe the amount of such excise tax payable to the Village under the provisions of Sections 1 and 2 of this ordinance, and such accounts and records shall be open to inspection by the Tax Collector or his authorized agent at all reasonable times. The Tax Collector is hereby authorized and empowered to promulgate from time to time such rules and regulations with respect to the establishment and maintenance of said accounts and records as he may deem necessary to carry into effect the purpose and intent of the provisions of Sections 1 to 3, inclusive, of this ordinance. Section 4: That all reasonable expense incurred by a seller in making the collections and remittances and in fulfilling the duties prescribed by Sections 1 to 3, inclusive, of this ordi- nance is hereby declared to be and to constitute an operating establishment of rates and charges for rendering electric, metered gas, bottled gas or telephone service in the Village. Section 5: That it shall be unlawful and a violation of this ordinance for any purchaser to evade the payment of such excise tax, or of any part thereof, or to fail or neglect to pay such excise tax within thirty (30) days after the same has become due and payable; or for any seller to fail or refuse to pay to the Village all amounts of excise tax payable to the Village by the Seller hereunder, or to fail or refuse to file said monthly -4- sworn statement, or to set forth any erroneous or false informa- tion therein with intent to defraud the Village, or to refuse to permit the Tax Collector of the Village or his duly authorized agent to examine the accounts and records to be kept as required by Section 3 of this ordinance. Section 6: That each violation of, or non-compliance with, any of the provisions of Sections 1 to 3, inclusive# of this ordinance shall be and constitute a separate offense and shall subject every person guilty thereof to all of the penalties prescribed in Section 7 of this ordinance. Section 7: Every person violating any of the provisions of this ordinance shall, upon conviction thereof, be punished by a fine not to exceed the sum of one Hundred Dollars ($100.00) , or by imprisonment in the Village -jail for a term not to exceed thirty (30) days, or by both such fine and imprisonment, in the discretion of the Municipal Judge. Section 8: That if any section, part of section, sentence or clause of this ordinance shall be adjudged to be invalid by a court of competent jurisdiction, such decision shall not affect the validity of any other portion of said sections, but shall be restricted and limited in its operation and effect to that specific portion of said sections involved in the litiga- tion in which such decision shall have been rendered. Section 9: All provisions or parts of provisions of any ordinance of the Village in so far as they may be inconaistent with or in conflict with the provisions of this ordinance, are hereby repealed. Section 10: This ordinance shall take effect immediately upon its passage. PASSED and ADOPTED this 18th day of July,, 1967. Mayor ATTEST: villa7Alerk -6-