O-689-11 ORDINANCE NO. 689-11
AN ORDINANCE OF THE MIAMI SHORES VILLAGE
COUNCIL, AMENDING SECTION 21-32 OF THE MIAMI
SHORES VILLAGE CODE, ELIMINATING LANGUAGE
ADDRESSING CERTAIN TAX EXEMPTIONS FOR
UTILITY PURCHASES MADE BY ANY RELIGIOUS
INSTITUTION THAT POSSESSES A CONSUMER
CERTIFICATE OF EXEMPTION ISSUED UNDER
FLORIDA STATUTE CHAPTER 212, PROVIDING FOR
CONFLICTS, PROVIDING FOR SEVERABILITY, AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Village Code Chapter 21, Article III, Section 21-31 provides for the levy
and imposition by the Village of a Public Service Tax;
WHEREAS, Village Code Section 21-32, enacted by the Village in 1971, provides for
certain tax exemptions;
WHEREAS, included among the tax exemptions in Village Code Section 21-32 is an
exemption for "any purchases made by any religious institution that possesses a consumer
certificate of exemption issued under F.S. Chapter 212," in accordance with the former
provisions of Florida Statute § 166.231(5)which required such an exemption;
WHEREAS, Florida laws 2000-260 Section 38 deleted the language, " and shall exempt
from the tax authorized by Section (9) purchases made by any religious institution that possess a
consumer certificate of exemption issued under Chapter 212" from the provisions of Florida
Statute § 166.231(5) such that the Village Code is no longer required to provide such an
exemption;
WHEREAS, affording the benefits of such a tax exemption from this point forward is
not in the best fiscal interests of the Village and the Village should amend its Code to delete this
exemption for all of the same reasons that the Florida Legislature amended the statute to delete
the requirement for such an exemption;
NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF MIAMI SHORES
VILLAGE, FLORIDA:
Section 1. Chapter 21, Article III, Section 21-32 of the Miami Shores Village Code shall
stand amended to read as follows:
Section 21-32. Exemptions.
Purchases by the United States Government, this State, and all
counties, school districts and municipalities of the State, and by
public bodies exempted by law or court order, are exempt from the
tax authorized by this section.
Section 2. All ordinances or parts of ordinances in conflict herewith or inconsistent
herewith, are hereby repealed, but only insofar as such ordinances may be inconsistent or in
conflict with this Ordinance.
Section 3. If any sentence, clause or phrase of this Ordinance is held to be invalid or
unconstitutional by any court of competent jurisdiction, then said holding shall in no way affect
the validity of the remaining portions of this Ordinance, which shall be deemed to be severable
therefrom.
Section 4. This Ordinance shall become effective immediately upon adoption on second
reading.
PASSED on first reading this 5th day of__April , 2011.
PASSED AND ADOPTED on second and final reading this 17th day of May , 2011.
Jim M Coy,M yor
ATTEST:
X/d
14 k),,,Ja rJ- 4�1 , 91/011L
Barbara A. Estep, MW
Village Clerk
APPROVED AS TO FORM:
Richard Sarafan, Village A rney
7718-001/#594
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