Chapter 14 TAXATION
ARTICLE I. INSURANCE PREMIUM TAXES
Sec. 14‑1. Property insurance-Levy of tax.
There is hereby assessed, imposed, and levied on every insurance company, corporation, or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on the business of property insurance as shown by the State of Florida, Department of Insurance, an excise tax in addition to any lawful license or excise tax now levied by the town. The additional tax shall be in the amount of one and eighty‑five one‑hundredths percent (1.85%) of the gross amount of receipts of premiums from policy holders on all premiums collected on property insurance policies covering property within the town. In the case of multiple peril policies with a single premium for both the property and casualty coverages in such policies, seventy percent (70%) of the premium shall be used as the basis for the one and eighty‑five one‑hundredths‑percent tax. (Ord. No. 91‑6, 1, 1‑15‑91)
Sec. 14‑2. Same-When payable.
The excise tax levied by section 14‑1 shall be payable annually on the first day of March of each year in the manner specified in Sections 624.509 and 624.5092, Florida Statutes, and Chapter 12B‑8, Florida Administrative Code. Funds shall thereafter be paid by the state to the town in the manner provided by law. Said tax shall be deposited in the firefighters’ pension trust fund. (Ord. No. 91‑6, 2, 1‑15‑91)
Secs. 14‑3–14‑5. Reserved.
Sec. 14‑6. Casualty insurance-Tax levied.
There is hereby assessed, imposed, and levied on every insurance company, corporation, or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on the business of casualty insurance, as shown by the records of the State of Florida, Department of Insurance, an excise tax in addition to any license tax or excise tax now levied by the town, which tax shall be in the amount of eighty‑five one‑hundredths percent (.85%) of the gross amount of receipts of premiums from policy holders on all premiums collected on casualty insurance policies covering property within the town. In the case of multiple peril policies with a single premium for both property and casualty coverages in such policies, thirty percent (30%) of such premium shall be used as the basis for the eighty‑five one‑hundredths-percent tax above. (Ord. No. 91‑7, 1, 1‑15‑91)
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*Cross reference–Occupational license taxes, Ch. 9.
Sec. 14‑7. Same-When payable.
The excise tax levied by section 14‑6 shall be payable annually on the first day of March of each year hereafter in the manner specified in Sections 624.509 and 624.5092, Florida Statutes, and Chapter 12B‑8, Florida Administrative Code. Funds shall thereafter be paid by the State of Florida to the town in the manner provided by law. (Ord. No. 91‑7, 2, 1‑15‑91)
Secs. 14‑8–14‑10. Reserved.
ARTICLE II. PUBLIC SERVICE TAX*
Sec. 14‑11. Levied.
In addition to all other taxes of every kind now imposed, there is hereby levied by the town on each and every purchase in the town of electricity (not including fuel adjustment), metered or bottled gas (natural or manufactured liquified petroleum gas), local telephone services and water services, a tax equal to ten percent (10%) of the payments received by the seller of such utility service; in the case of individually metered units in a multi‑unit building, each metered unit shall constitute a separate purchase. (Code 1962, 25‑2; Ord. No. 267, 1, 8‑23‑79; Ord. No. 280, 1, 4‑30‑80; Ord. No. 81‑287, 1, 12‑30‑80; Ord. No. 82‑315, 1, 9‑21‑82; Ord. No. 83‑337, 1, 9‑20‑83; Ord. No. 85‑23, 1, 9‑17‑85)
Sec. 14‑12. Applicability of tax.
The tax levied by this article on the sale 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; the total amount of the guaranteed charge on each bill rendered for semipublic coin‑box telephone service shall be subject to such tax. The tax shall also apply to all sales of electricity and gas whether delivered through the medium of a meter or other measuring devices, or otherwise, to premises located in the town. (Code 1962, 25‑10)
Sec. 14‑13. Exclusion of fuel adjustment charge.
The tax imposed by this article shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. “Fuel adjustment charge” shall mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.
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*State law reference–Provisions governing public service taxes, F.S. 166.231.
Sec. 14-14. Exemption for governmental agencies.
The United States of America, State of Florida and the political subdivisions and agencies, boards, commissions and authorities thereof, are exempt from payment of the tax levied by this article. (Code 1962, 25-11)
Sec. 14‑15. Exemption for churches.
The tax imposed by this article shall not be levied or collected on the purchases of utility services by any recognized church in the state for use exclusively for church purposes.
Sec. 14‑16. Seller to collect from purchaser.
In every case the tax shall be collected from the purchaser of such utility service and paid by such purchaser, for the use of the town, to the seller of such utility service at the time the purchaser pays the charge therefor to the seller, and not less often than monthly. (Code 1962, 25‑2)
Sec. 14‑17. Purchaser failing or refusing to pay.
If any purchaser shall fail, neglect or refuse to pay to the seller the tax imposed by this article, the seller shall have, and is hereby vested with, the right to discontinue immediately further service to such purchaser until the tax and the seller’s bill have been paid in full. (Code 1962, 25‑3)
Sec. 14‑18. Collection and paying over to town.
It shall be the duty of every seller of any utility service described in section 14‑11, in acting as a tax collecting medium or agency for the town, to collect from the purchaser for the use of the town the tax imposed and levied by this article and to report and pay over to the town on or before the tenth day of each month all such taxes collected during the preceding calendar month. (Code 1962, 25‑4)
Sec. 14‑19. Computation.
In all cases where the seller of electricity, metered or bottled gas (natural, liquefied gas or manufactured), local telephone and telegraph, and water services, collects the price thereof at monthly periods, the tax levied by this article may be computed on the aggregate amount of sales during such period. The amount of tax to be collected shall be the nearest whole cent to the amount computed. (Code 1962, 25‑5; Ord. No. 267, 2, 8‑23‑79)
Sec. 14‑20. Failure of seller to collect.
(a) It shall be unlawful for any seller to collect the price of any sale of a utility service without at the same time collecting the tax levied in respect to such sale.
(b) Any seller failing to collect such tax at the time of collecting the price of any sale shall be liable to the town for the amount of such tax in like manner as if the same had been actually paid to the seller, and the director of finance of the town shall bring all suits and actions and take all proceedings as may be necessary for the recovery of such tax. Provided, however the seller shall not be liable for the payment of the tax upon unpaid bills. (Code 1962, 25‑6)
Sec. 14‑21. Records of sellers.
(a) Every seller of any utility service on which a tax is levied by section 14‑11 shall keep complete records showing all sales within the town of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), or local telephone and telegraph services, which records shall show the price charged upon each sale, the date thereof, and the date of payment thereof.
(b) The records shall, at all reasonable times, be open for inspection by duly authorized agents of the town during business hours on any business day, and the agents shall have authority to make such transcripts thereof as they may desire. (Code 1962, 25‑7)
Sec. 14‑22. Monthly report by seller required.
It shall be the duty of each such seller of utility service each month in paying over to the town the tax collected, to make such report or reports as may be reasonably required on forms to be furnished by the town for that purpose. (Code 1962, 25‑8)
Sec. 14‑23. Penalty for failure to make report and pay tax.
Any such seller of utility service failing to make the report required by section 14‑22 and to pay over to the town the tax collected during the previous month on or before the fifteenth day of each month immediately following the month in which the tax is collected, shall be liable for and, in addition to the tax collected, shall pay a penalty at the time of paying the tax and making the report equal to five percent (5%) of the tax, for each month or part of a month that the report and tax is past due. This penalty shall be in addition to the penalty provided for violation of this Code of Ordinances. (Code 1962, 25‑9)
