O-513-88 ORDINANCE NO. 513-88
AN ORDINANCE AMENDING SECTIONS 21-31 AND 21-33 OF CODE OF
ORDINANCES, MIAMI SHORES VILLAGE, FLORIDA; DEFINING TELE-
COMMUNICATION SERVICES AND LEVYING 7% TAX ON CHARGES THEREFOR;
PROVIDING EFFECTIVE DATE.
BE IT ORDAINED BY MIAMI SHORES, VILLAGE:
Section 1: Section 21-31 (a) (1) , Code of Ordinances, Miami
Shores Village, Florida, reads as follows:
Section 21-31:
(a) 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:
(1) 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 (10) percent of the total amount, exclusive of govern-
mental charges, fuel adjustment charges and taxes, shown
on any such bill as being due and payable on account of
such purchases.
Fuel oil shall be taxed at a rate not to exceed the author-
ized amount for fuel oil in F.S. 166 . 231 (2) .
Section 2. Section 21-31 (a) (1) Code of Ordinances, Miami
Shores Village, Florida, shall stand amended to read as follows:
Section 21-31:
(a) There is hereby levied and imposed by the village upon
every purcb�se of electricity, metered gas, bottled gas,
fuel oil and telecommunication services, included in or
reflected by any bill rendered by the seller to the
purchaser, an excise tax the amount whereof shall be deter-
mined and computed in accordance with the following schedules:
(1) 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:
Seven (7) percent of the amount of purchases for tele-
communication services, as hereinafter defined, and ten
(10) percent of the total amount of purchases of electricity,
metered gas, bottled gas, and fuel oil, exclusive of govern-
mental charges, fuel adjustment charges, and taxes shown
on any such bill as being due and payable on account of
such purchases.
Section 3. Section 21-33 Code of Ordinances, Miami Shores
Village, Florida, reads as follows:
Section 21-33:
The tax hereby levied on sales of telephone service shall
apply to all charges made for local telephone service except
local messages which are paid for by inserting coins in
coin-operated telephones; provided, however, the amount of
the guaranteed charge on each bill rendered for semipublic
coin box telephone service shall be subject to such tax.
Section 4. Section 21-33, Code of ordinances, Miami Shores
Village, Florida, shall stand amended to read as follows:
Section 21-33: Definition of telecommunication services.
(1) "Telecommunication services" means purchases within the
city of telecommunication services, as defined in Section
203. 012 (5) Florida Statutes 1988, which originate and
terminate in the State of Florida, excluding public telephone
charges collected on site, access charges, any customer access
line charges paid to a local telephone company, and intra-
state toll charges billed to a telephone number other than the
originating or terminating telephone number located within the
municipality, provided purchases of cellular mobile telephone
or telecommunication service, specialized mobile radio, and
pager and paging service, including, but not limited to, "beeper"
and any other form of mobile and portable one-way or two-way
communications within Miami Shores Village of telecommunication
services, as defined by said Section 203 . 012 (5) (b) of Florida
Statutes .1988, shall be taxed only on the monthly recurring
customer service charges excluding variable usage charges.
(2) "Purchase within Miami Shores Village" means a purchase is
within Miami Shores Village if the communication originates or
terminates within Miami Shores Village and is billed to a purchaser,
telephone or telephone number or telecommunications number or
device, or a customer whose billing address is within Miami Shores
Village.
(3) The tax hereby levied and imposed by Miami Shores Village
upon every purchase in Miami Shores Village of telecommunication
services and comparable services, which tax shall be determined
as follows:
(a) The tax shall be levied only upon purchases within Miami
Shores Village in the amount of seven (7) percent of the payments
received by the seller of the taxable telecommunication services
from the purchaser for the purchase of such service with Miami
Shores Village. Services comparable with those enumerated above
shall be taxed on a comparable base at the same rates.
(b) When the seller, in accordance with its rules and regu-
lations, renders a bill to the purchaser for purchases made during
the period of time to which the bill is applicable, the amount of
the tax shown on the bill shall be exclusive of other governmental
charges and taxes, shown on any such purchases, for the total
amount.
(c) The purchaser is required to pay the public utility tax
to the seller, as agent for Miami Shores Village, at the time of
the payment of each such bill. The seller is required to collect
the public utility tax from such purchaser at the time of the
payment of each such bill and to remit the same to Miami Shores
Village pursuant to this section.
(d) The seller shall render to each purchaser bills covering
all such purchases made, which shall show the amount of this tax
as a separate item on each bill and which amount shall become due
and payable to Miami Shores Village whenever such bill becomes due
and payable under the rules and regulations of the seller, provided
and to the extent that such bills are subsequently paid.
- 2 -
(e) Revenues derived from this tax on the purchase of
telecommunication services shall be deposited with the general
funds of Miami Shores Village and used with other general funds
for such purposes as may be set forth in the annual operating
budget.
(4) Purchases of telecommunication services by the United States
Government, the State of Florida, the County, a municipality, any
recognized church in this state if used exclusively for church
purposes, and purchases of local telephone service or other
telecommunication services for hire or otherwise for resale are
exempt from taxation imposed by this section.
(5) For the purpose of compensating the seller, the seller shall
be allowed one (1%) percent of the amount of the tax collected and
due to Miami Shores Village in the form of a deduction from the
amount collected for remittance. The deduction is allowed as com-
pensation for keeping of records and collection and remittance of
the tax.
(6) Every seller is hereby requird to execute and file not later
than the twentieth day of each month, at the office of the finance
department, a statement setting forth the amount of this tax to
which Miami Shores Village became entitled under this section on
account of bills paid by purchasers during the preceding fiscal
month. Annual adjustments will be made at the anniversary of
this agreement and any funds due to Miami Shores Village will be
made at that time.
(7) Every seller is required to establish and maintain appropriate
accounts and records in such manner as to enable Miami Shores
Village to ascertain from such records the amount due to Miami
Shores Village pursuant to this section; provided, however, that
those records shall be consistent with the requirements of the
Federal Communications Commission and the Public Service Com-
mission. Such books and records shall be open to the inspection
of Miami Shores Village Manager, or his designee, upon reasonable
notice to the seller, at the location where such records are main-
tained by the seller.
Section 5. The tax herein levied shall apply to all purchases
for which billing is made by the seller on or after October 1, 1988.
PASSED on first reading this 19th day of July, 1988.
PASSED AND ADOPTED on second reading this 2nd day of ust, 1988.
SPERO
ATTEST:
ELLY F. JOHNSON, Village Clerk
By
U� Village . Clerk
APPROVED AS TO FORM:
3