§ 50.15. LEVY OF TAX.

(A)

Electricity, Gas and Fuel Oil.

(1)

(a)

The City hereby levies a tax on the purchase of electricity and metered or bottled gas (natural liquefied petroleum gas or manufactured). The tax shall be levied only upon purchases within the City in the amount of ten (10) percent of the payments received by the seller of the taxable item from the purchaser for the purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured), and electricity. The tax on fuel oil shall be four cents ($0.04) per gallon.

(b)

This tax shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. The term "fuel adjustment charge" means 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.

(c)

This tax shall in every case be paid by the purchaser, for the use of the City, to the seller of such electricity or gas at the time of paying the charges therefor to the seller thereof, but not less often than monthly.

(2)

To the extent such sums are not otherwise required to meet current or future utility tax certificate bond covenants, and/or debt service on same, ten (10.0) percent of the total utility tax collections for electricity, fuel oil and gas shall be transferred monthly to the City of Delray Beach Beautification Program, to be used for capital and operating expenses incurred in projects for the beautification of the Public Rights-of-Way within the City and the maintenance of such beautification projects. Any revenues transferred to such fund in excess of fund expenditures in any fiscal year shall be retained and reappropriated in the Fund in the next fiscal year, such use being subject to the prior lien enjoyed by the holders of outstanding and future parity obligations of the City secured by the utility services tax of the City.

(3)

Services competitive with those enumerated in division (A)(1) above shall be taxed on a comparable base at the same rates.

(4)

The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from taxation hereunder.

(5)

The City hereby exempts from taxation hereunder the purchase of the taxable items 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, or any other public body as defined in F.S. Section 1.01 and shall exempt purchases by any recognized church in this State for use exclusively for church purposes.

(6)

The tax authorized hereunder shall be collected by the seller of the taxable item from the purchaser at the time of the payment for such service. The seller shall remit the taxes collected to the City in the manner prescribed by this subchapter and by F.S. Section 166.231(7).

(B)

Reserved.

(F.S. §§ 166.231, 166.231(9)(a)(2); Code 1980, §§ 25-23, 25-30, 25-31; Ord. No. 57-82, passed 9/14/82; Am. Ord. No. 64-86, passed 10/14/86; Am. Ord. No. 161-86, passed 12/30/86; Am. Ord. No. 1-87, passed 1/20/87; Am. Ord. No. 44-92, passed 9/22/92; Am. Ord. No. 37-97, passed 9/23/97; Am. Ord. No. 7-98, passed 1/20/98; Ord. No. 50-01, § 2, passed 9/19/01; Ord. No. 42-07, § 1, passed 9/18/07)