O-469-84 ORDINANCE NO. 469-84'
AN ORDINANCE AMENDING SECTION 20-20, ARTICLE
II , MIAMI SHORES VILLAGE CODE OF ORDINANCES ;
INCREASING THE UTILITY EXCISE TAX RATE ; PROVIDING
EFFECTIVE DATE.
BE IT ORDAINED BY MIAMI SHORES VILLAGE , FLORIDA :
Section 1 . That Section 20-20 , Article II , Miami
Shores Village Code of Ordinances , reads as follows :
Sec . 20-20. SCOPE ; AMOUNTS.
There is hereby levied and imposed by the Village upon
every purchase of electricity , metered gas , bottled
gas , fuel oil (Bunker C, No. 1 and 2 fuel oil and
kerosene) and telephone service , included in or
reflected by any bill rendered by the seller to the
purchaser , an excise tax the amount whereof shall be
determined and computed 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:
Nine (9) per cent of the first one hundred dollars ($100.00)
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 (5) per cent of the next one hundred dollars ($100.00)
of such total amount,plus'
Two (2) per cent of any sum in excess of two hundred dol-
lars ($200.00) 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 purchases 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 purchases is, under his rules and regu-
lations, 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 attribut-
able to each such part of said total amount, as so de-
termined, 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
computations made with respect to each 'such part a&
hereinbefore provided.
Section 2 . That Section 20-20 , Article II , Miami
Shores Village Code of Ordinances , is hereby amended to read
as follows :
Sec . 20-20. SCOPE ; AMOUNTS.
There is hereby levied and imposed by the Village
upon every purchase of electricity , metered gas ,
bottled gas , fuel oil and telephone service ,
included in or reflected by any bill rendered by
the seller to the purchaser , an excise tax the
amount whereof shall be determined and computed
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 (1.0) per cent of the first one hundred
dollars ($100. 00)of the total amount ,
exclusive of governmental charges , fuel
adjustment charges , and taxes , shown on
any such bill as being due and payable
on account of such purchases , plus
Five (5) per cent
of any sum in excess of one hundred
dollars ($100. 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 purchases 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 , fuel adjust-
ment charges and taxes , shown on
any bill as being due and payable
on account of such purchases 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 computations
made with respect to each such part
as hereinbefore provided.
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Section 3 . This ordinance shall become effective
on October 1�, 1984.
PASSED on first reading this 21st day of
August , 1984.
PASSED and ADOPTED on second reading this 4th
day of September 1984.
I 0,01ffVUun
Kevin O ' Connor, Mayor
ATTEST:
Village Clerk
Approved as to form:
Village Attorney
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