O-2013-10 CITY OF CLERMONT
ORDINANCE NO. 2013-10
AN ORDINANCE OF THE CITY OF CLERMONT RELATING TO
TAXATION AMENDING CHAPTER 58 "TAXATION", ARTICLE II
"PUBLIC SERVICE TAX", SECTION 58-32, "DUTY OF SELLER TO
COLLECT TAX; MONTHLY REMITTANCE TO CITY" OF THE CITY
CODE; BY ADDING WATER SERVICE TO THE LIST OF PURCHASES
FOR WHICH A SELLER IS REQUIRED TO COLLECT OR PAY THE
APPLICABLE TAX; ' PROVIDING FOR CODIFICATION,
SEVERABILITY,CONFLICT,AND EFFECTIVE DATE.
The City Council of the City of Clermont,Lake County, Florida,hereby ordains that:
SECTION 1.
Chapter 58, "Taxation", Article II, "Public Service Tax", Section 58 -32, "Duty of seller to collect
tax; monthly remittance to City" of the City Code of the City of Clermont is amended to read as
follows(note strikethrough indicates removed words and underlined indicates added):
Section 58-32. Duty of seller to collect tax; monthly remittance to City.
It shall be the duty of each seller or supplier of electricity, gas and fuel oil in the City to collect
from the purchaser for the use of the City the tax hereby levied at the time of collecting the
selling price charge in each transaction and report and pay over monthly to the City all such
taxes. It shall be unlawful for any seller to collect the price of any sale of electricity, gas, fuel oil
or water service in the City without at the same time collecting the tax hereby levied in respect to
such sales, unless such seller shall elect to assume and pay such tax without collecting the tax
from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any
sale, where the seller has not elected to assume and pay such tax, shall be liable to the City for
the amount of such tax in like manner as if the same had been actually paid to the seller, and the
City Council shall bring and cause to be brought all such actions and take all such proceedings as
may be necessary for the recovery of such tax.
SECTION 2. Severability.
It is declared to be the intent of the City Council that if any section, subsection, sentence, clause,
phrase, or portion of this Ordinance is for any reason held invalid or unconstitutional by a court of
competent jurisdiction, such portion shall be deemed a separate,,distinct and independent provision,
and such holding shall not affect the validity of the remaining portions hereof.
SECTION 3. Conflict.
Any portion of the City of Clermont Code or any ordinance or part thereof in conflict with this
Ordinance is hereby repealed to the extent of such conflict.
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CITY OF CLERMONT
ORDINANCE NO.2013-10
SECTION 4. Codification.
The text of Section 1 of this Ordinance shall be codified as a part of the Clermont City Code. The
codifier is authorized to make editorial changes not effecting the substance of this Ordinance by the
substitution of "article" for "ordinance", "section" for "paragraph", or otherwise to take such
editorial license.
SECTION 5. Effective Date.
This Ordinance shall be published as provided by law and shall take effect immediately upon its
Second Reading and Final Passage.
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CITY OF CLERMONT
ORDINANCE NO.2013-10
PASSED AND ADOPTED by the City Council of the City of Clermont, Lake County,
Florida on this 23`d day of July, 2013.
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Tracy Ackroyd, City Cler
Appro -• as to o and legality:
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