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O-539-91 ORDINANCE NO. .539-91 AN ORDINANCE AMENDING SECTIONS 21-31 AND 21-36 OF THE CODE OF ORDINANCES, MIAMI SHORES VILLAGE, FLORIDA, BY IMPOSING UTILITY TAX UPON METERED WATER; DETERMINING SELLERS' COST OF TAX COLLECTION TO BE SELLERS' OPERATING EXPENSE; PROVIDING EFFECTIVE DATE. BE IT ORDAINED BY MIAMI SHORES VILLAGE, FLORIDA: SECTION 1: Section 21-31 of the Code of Ordinances, Miami Shores Village, Floridal 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 telecommunications services, included in or reflected by any bill ren- dered 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 ex- cise tax shall be: Seven (7) percent of the amount of purchases for telecommuni- cation services, as hereinafter defined [in section 21-33] , and ten ( 10) percent of the total amount of purchases of electricity, metered gas, bottled gas, and fuel oil, exclu- sive of governmental charges, fuel adjustment charges, and taxes shown on any bill as being due and payable on account of such purchases. (2) Schedule B: To be used when the seller, in accordance with his rules and regulations, renders a bill bimonthly, quar- terly or otherwise less frequently than monthly, to cover purchases made during the period of time for which the bill is applicable. a. The seller shall determine what part of the total amount, exclusive of governmental charges, fuel adjust- ment charges, and taxes shown on any such 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; b. Compute the amount of excise tax attributable under this article to each such part of the 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; C. The total amount of excise tax payable under this arti- cle on account of 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. (b) In the use of and application of the foregoing schedules, purchases of electricity, metered gas, bottled gas, fuel oil (Bunker C, No. 1 and 2 fuel oil and kerosene) and telephone service shall be considered and treated as constituting and being distinct and unrelated 1 classes of purchases, and if more than one ( 1) such class shall be shown upon the same bill, the amount of excise tax payable under this article shall be determined and computed for each such class separate- ly. The seller is hereby required and it shall be his duty under this article 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 ( 1) location, or to but one ( 1) family or business where more than one ( 1) family or business uses separate metered services at one ( 1) location in the village. The purchaser is hereby required and it shall be his duty under this arti- cle to pay such excise tax to the seller, as agent for the village, at the time of the payment of each such bill, if the purchaser shall fail, neglect or refuse to pay such excise tax to the seller when such bill becomes 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 under this article 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 21-34; 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 from the purchaser; and provided further that whenever the seller shall fail or neglect to collect such excise tax from the purchaser as hereinbe- fore 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. However, the seller shall not be liable for the payment of such tax upon uncollected charges. SECTION 2 . That Section 21-31 of the 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 purchase of electricity, metered gas, bottled gas, metered water, fuel oil and telecommunications services, 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 ex- cise tax shall be: Seven (7) percent of the amount of purchases for telecommuni- cation services, as hereinafter defined [in section 21-33] , and ten ( 10) percent of the total amount of purchases of electricity, metered gas, bottled gas, metered water and fuel oil, exclusive of governmental charges, fuel adjustment charges, and taxes shown on any bill as being due and payable on account of such purchases. (2) Schedule B: To be used when the seller, in accordance with his rules and regulations, renders a bill bimonthly, quar- terly or otherwise less frequently than monthly, to cover purchases made during the period of time for which the bill is applicable. 2 a. The seller shall determine what part of the total amount, exclusive of governmental charges, fuel adjust- ment charges, and taxes shown on any such 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; b. Compute the amount of excise tax attributable under this article to each such part of the 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; C. The total amount of excise tax payable under this arti- cle on account of 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. (b) In the use of and application of the foregoing schedules, purchases of electricity, metered gas, bottled gas, metered water, fuel oil (Bunker C, No. 1 and 2 fuel oil and kerosene) and telephone service shall be considered and treated as constituting and being distinct and unrelated classes of purchases, and if more than one ( 1) such class shall be shown upon the same bill, the amount of excise tax payable under this article shall be determined and computed for each such class separately. The seller is hereby required and it shall be his duty under this article 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 be- come 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 ( 1) location, or to but one ( 1) family or business where more than one ( 1) family or business uses separate metered services at one ( 1) location in the village. The purchaser is hereby required and it shall be his duty under this arti- cle to pay such excise tax to the seller, as agent for the village, at the time of the payment of each such bill, if the purchaser shall fail, neglect or refuse to pay such excise tax to the seller when such bill becomes 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 under this article 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 21-34; 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 from the purchaser; and provided further that whenever the seller shall fail or neglect to collect such excise tax from the purchaser as hereinbe- fore 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. However, the seller shall not be liable for the payment of such tax upon uncollected charges. SECTION 3. Section 21-36 of the Code of Ordinances of Miami Shores Village, Florida, reads as follows: Sec. 21-36 . Operating expense to seller. All reasonable expense incurred by a seller in making the collections and remittances and in fulfilling the duties prescribed by this article is hereby declared to be and to constitute an operating expense for rendering electric, metered gas, bottled gas or telephone service in the village. 3 SECTION 4 . Section 21-36 of the Code of Ordinances, Miami Shores Village, Florida, shall stand amended to read as follows: Sec. 21-36 . Operating expense to seller. All reasonable expense incurred by a seller in making the collections and remittances and in fulfilling the duties prescribed by this article is hereby declared to be and to constitute an operating expense for rendering electric, metered gas, bottled gas, metered wa- ter or telephone service in the village. SECTION 5 . This ordinance shall become effective on October 1, 1991. PASSED on First Reading this 20th day of August , 1991. PASSED on Second Reading this 3rd day of September , 1991. STEVEN J. vJO1 ON, Mayor ATTEST: MIAMI SHORES VILLAGE CLERK By: Scott W. Davis, Deputy Clerk APPROVED AS TO FORM: By: Willicim F. Fann; J'r'. , VillaqW Attorney (Underlined words indicate additions to existing ordinance. ) 4