HomeMy WebLinkAboutM-85-0308J-94-10gI
RR/079/D9
Revised 2/8/85
ORDINANCE NO.
AN RDINANCE AMENDING SECTIONS 55-11 AND
55-' OF THE CODE OF THE CITY OF MIAM1,
FLORI A, AS AMENDED, PROVIDING NEW
DEFINI IONS RELATING TO PUBLIC SERVICE
TAXES N TELEPHONE SERVICES; CONTAINING A
REPEALE PROVISION, A SEVERABILITY CLAUSE,
AND PROV DING FOR AN EFFECTIVE DATE.
WHEREAS, the Citk Commission finds that, due to the growth
of the the telephone se\ -vices industry, there is a need to expand
and enlarge Chapter 55 of the City Code so as to impose the
public service taxes on ditiona1 telephone services including
intrastate toll telephone service and to avoid discrimination
among those competitively siriilar; and
WHEREAS, the City Commission desires to clarify its intent
with regard to imposition of the public service tax involving the
use of telephone services;
NOW, THEREFORE, BE IT ORDAINED Y THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
`-' Section 1. Section 55-11 of the de of the City of Miami,
;.
Florida, as amended, is hereby further mended in the following
particulars:
"Sec. 55-11. Definitions.
`
For the purposes of this
article the
ollowing words and
phrases shall have the meanings respectiv
ly ascribed to
them by this section:
4
(1) Bottled gas: All
types and
ki ds of natural,
liqueTii—ed petroleum and manufactured
gas for lighting,
heating, cooking, power or
any other purpo delivered to
any purchaser thereof within
the city.
-'
(2) Electricity: Al
electric current r energy for
-'
lighting, heating, cooking
power or
any o er purpose
delivered to any purchaser thereof within
the ci
Words and/or figures 9 tri eke n th
rough are deleted. Un erscored
words and/or figures are added.
Remaining
provisions are now
in effect and remain unchanged.
R
FN i'
ugly
M oTi 0 fu ; ss-3a8
(3) Fuel oil: All bunker C oil, No. 1 and No. 2 fuel
oil ana"kerosene or any combination thereof for lighting,
heating, cooking, power or any other purpose delivered to
any purchaser thereof within the corporate limits of the
city.
(4) Metered gas: Al types and kinds of natural and
manufa—cFured gas for lighting, heating, cooking, power or
any other purpose delivered to any purchaser thereof within
the ci ty.
(5) Purchase: Every act or transaction whereby
possession of, utilization of, control over or title to
electricity, water, metered gas, bottled gas, telephone
service, telegraph service and fuel oil, occurs within the
city and the a duty and obligation on the par oT-- Tie
purchaser to pay arises therefrom, and every actor
r�`ansacU-ion whereby utilization ot telephone or telegraph
service occurs and a duty and o5ligation on the p`ar o a
purchaser to pay at h is rest d en is usiness or other
address wt in a ci y arises ere rom, , beee
vested in the pure aser within the eity, But such term shall
not pertain to nor include any such act or transaction when
undertaken or performed by an agency or instrumentality of
the United States Government, the state, the county or the
city.
(b) Purchaser: Every person legally liable for the
paymen— of electricity, metered gas, bottled gas and fuel
oil delivered to him, or telephone service, telegraph
service and water service rendered to him, by a seller,
unless such person is an agency or instrumentality of the
United States Government, the state, the county or the city.
(7) Seller: Every person delivering electricity,
metered —gas, bottled gas or fuel oil, or rendering telephone
service, telegraph service or water service to any purchaser
thereof.
(8) Telegraph service:
as are rendered by telegraph
such service within the city.
All types and kinds of service
companies to any purchaser of
(9) Telephone service:
sueh se, .... equ4res the payment of a guaranteed amount,
Means local telephone
service, intrastate toll telephone service, in ras a e
teletypewriter or computer exchange telephone service, an
(a) Local telephone service: The access to a local
telephone system, and the privilege of telephonic quality
communication with substantially all persons having
telephone or radio telephone stations constituting a part o
such local a ep one system, 'and customer acc`ess"liFe
c arges for access to a toll telephone system or sys ems;
e term'local a ep one servicedoes not include anv
service wnicn is an -intrastate toII telephone service'.
PAGE 2 85-3015
0
0.
(b) Intrastate toll telephone service:
( i ) A telephonic quality communication for
which there is a toll charge w is ivaries in amount with the
distance and a apse ransmission ime o3- each in ivi ua
communi ca-T of T or - ~-'-
(ii) A service which entitles the subscriber
or user, upon payment of a periodic charge a ermined as a
flat amoun or upon ie asis o o a e apsed transmission
ime, to the privi eT ge`o an unlimited `number of fe-l-ephonic
communications to or from `al l 6Ta-§`55sTant1al portion o
thepersonshavi ng eTepTione or radio telephone s a i ons
wig-the—Sta e -of Florida in a specified area -which is
outside the oca -teTep o e system -area in which tFes a ion
provi` ded-wifff-E s service i s__or-teT.—
The term 'intrastate toll telephone service' includes
in ras a e wi a area telephone service c-Tiarges.
(c) Intrastate private communication telephone
carvira-
(i) The intrastate communication service
furnished 1.13 a 'subscriber or user which en ifTes`the
subscriber -or user to excl usive or priority use of any
communication channel or group o c anne sT`, ore-usee oT
aintercommunication sys em for the subscriber' s s a - ons,
regardless of whether such channel , group ot channels, or
in ercommunica ion system may be connecf d throughswi c ing
iT a service describeif in paragraph a or
ereor;
( i i ) Switching capacity, extension lines, and
stations, or other associated services which are provided in
connection w`i t ,-an are necessary or unique to the use of,
cianne I s or sys ems escri bed in paragraph c i hereof;
or
(iii) The channel mileage which connects a tele-
phone station located —outside a local telephone system area
with a central office in such oca a ep one system.
(d) Intrastate teletypewriter or computer exchange
telephone service: The access from a teletypewri er,
telephone, computer, or other data station ot which suc
station is a part, and the privilege ot in ercommunica ion
y such station with substantially aI persons aving
eeTetypewriter, telephone, computer, or otner aata stations
within a State of Florida constituting a part of the same
teletypewriter or computer exchange system, to which e
c arges, whether
such -charge or
charges
are aeterminea as a
flat periodic
amount, on the basis
of
distance and elapsed
ransmission
time, or some
other method. e term
'intrastate tel e ypewri ter or
computer
exchange telephone
servicedoes
not include'local
a
ep one service or
'intrastate toll
telephone service as defined
in paragraphs
9(a) ana (o) nereor.
(e) Telephone service subject to public service
taxes inc u es service relating to coin- ox telephones
installed wi in the city insofar as such service requires
the payment of a guaranteed amount, but such term shall not
pertain to nor include the service rendered at the time of
and in consideration of the deposit of money in the
telephone coin boxes.
(f) Telephone service subject to public service
taxes shall not include service rendered in the ci ty o
persons with no address within the city when charges for
such service are billed to an a ress outside the ci y.
PAGE 3
8S-308
(10) Water service: The water supply furnished to all
consumers of the city by the and sewers deplartment,
water diY494enj- Miami -Dade Water and Sewer Authority
Department for retail use and not for resse.
(NOTE: The amendment in this paragraph has been
ma a t o-re_fTeEY_the proper name owe
current source of fre ci SF s`wafer
supply.)
Section 2. Section 55-12 of the Code of the City of Miami,
Florida, as amended, is hereby further amended in the following
particulars:
(5) This section shall be applicable to all bills for
electricity, metered gas, bottled gas, fuel oil, telephone
service, telegraph service and water service, except that
this section shall not apply to any bills for the purchase
of sixteen (15) ounces or less of bottled gas in a container
shall be exempt from —a-+-d preyided, further, that
this see}' the sale of or to any bills
for fuel oil sold to a public or private utility, either
for resale or for use as fuel in the generation of
electricity, or to any bills for telephone service sold to a
seller of telephone service, either for resale or for use in
the provision of telephone service.
Section 1. All ordinances or parts of ordinances in
conflict herewith, insofar as they are in conflict, are hereby
repealed.
Section 4. If any section, part of section, paragraph,
clause, phrase, or word of this ordinance is declared invalid,
the remaining provisions of this ordinance shall not be affected.
Section 5. The provisions of this Ordinance shall become
effective on 12:01 a.m., September 1, 1985.
PASSED ON FIRST READING BY TITLE ONLY this
, 1985.
day of
PAGE 4
SS-306
PASSED AND ADOPTED ON SECOND AND FINAL READING BY TITLE ONLY
eat-
thi s day of 1985.
ATTEST:
PREPARED AND APPROVED BY:
L
CHIEF DEPUTY CITY ATTORNEY
APPROVED/��J0-�RM AND CORRECTNESS:
L U V I M I1 • ----
CITY ATTORNEY
85-308
PAGE 5
i
CITY OF MIAMI, FLORIDA -
::...
5 INTER -OFFICE MEMORANDUM
4
TO. Randolph B. Rosencrantz DATE: March 8, 1985
City Manager
SUBJECT: Public Service Tax Ordinance
t.:
lark M rill
FROM: Assistant to the City Manager foC REFERENCES:
Intergovernmental Affairs
ENCLOSURES: Ordinance
"It is recommended that the attached
Ordinance providing for an expanded
revenue base for Public Service Taxes
be presented to the City Commission
for their review and. approval".
On December 13, 1984, The City Commission passed on first reading, a compre-
hensive Public Service Tax which would have greatly expanded the revenue base on
which the Public Service Tax is collected on telephone services. On January 15,
1985, the City held a public workshop for the purpose of receiving comments from
companies who would be affected by the Public Service Tax. Approximately thirty
representatives were in attendance.
Again, on February 12, 1985, a second meeting was held with the City Manager and
representatives of the telecommunications industry, in order to further refine the
Public Service Tax Ordinance. On February 14, 19850 the Ordinance that was
presented to the City Commission had been substantially changed and is therefore
being presented to the City Commission on first reading at this time.
Those representatives who attended the meetings have now been notified that this
Ordinance will be placed before the City Commission on March 21, 1985, and that
the public hearing would be held the following month on April 11, 1985, when
public comments would be accepted by the City Commission.
This Ordinance as now proposed, provides for the revenue
telecommunications to be expanded to include intrastate telephone
customers access line charges. This would provide an estimated $2.5
additional revenues to the City, which would partially make up for the
lost as a result of the deregulation of AT&T. The effective date has
changed from April 15, 1985 to September 1, 1985.
CM/mmm
Encl.
base for
calls and
million in
revenues
also been
85-308
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27 1985
February
HAND DELIVERED r,
Clark Merrill - ^^
Assistant to the City Manager
Miami City Hall �\
3500 Pan American Drive '
Miami, Florida 33233-0708
RE: Amendments to Ordinance Nos. 55-11 and 55-12
Dear Clark:
I am in receipt of your letter dated February 19, 1985.
Please be advised that I have proofread the enclosed Ordinance
and am returning same herewith initialed in the upper left-hand
corner. The enclosed accuratley reflects the most recent
version of the proposed. amendments to Chapter 55 of the City
Code.
Sincq•ely,
S. Hellman
BSH:dkp
Enclosure
60609.0001
85-308