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Home My WebLink About1984-60INDIAN RIVER COUNTY ORDINANCE NO. 84-60 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, AUTHORIZING THE LEVY FOR THE PERIOD OF JANUARY 1, 1985, THROUGH DECEMBER 31, 1985, OF AN ADDITIONAL ONE PERCENT TAX ON ALL TRANSACTIONS OCCURRING IN THE COUNTY WHICH ARE SUBJECT TO THE STATE TAX IMPOSED ON THE SALES, USE, RENTALS, ADMISSIONS AND OTHER TRANSACTIONS, AS PROVIDED IN THIS ORDINANCE, EXCEPT AT THE SALES AMOUNT ABOVE $1,000 ON ANY ONE TRANSACTION SHALL NOT BE SUBJECT TO THE TAX IMPOSED BY THIS SECTION; PROVIDING FOR IMPOSITION OF TAX; TRANSACTIONS SUBJECT TO THE TAX AUTHORIZED IN THIS ORDINANCE; USE OF PROCEEDS; REFERENDUM REQUIRED; FORM OF BALLOT; ADMINISTRATION OF TAX; ESTABLISHMENT OF BRACKETS APPLICABLE TO ALL TRANSACTIONS; ADDITIONAL TAX; NOTIFICATION OF DEPARTMENT OF REVENUE; STATE LAW SUPERSEDES; SEVERABILITY; AND EFFECTIVE DATE. WHEREAS, the Legislature of the State of Florida adopted Chapter 83-355, Florida Statutes, during the 1983 Session, providing for the discretionary imposition by each county of an additional one cent sales tax for one year only to fund local criminal justice facilities, and WHEREAS, the Board of County Commissioners of Indian River County now desires to exercise the discretion granted by the Legislature in adoption of this Ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, THAT; SECTION 1 ti IMPOSITION OF TAX There is hereby levied for the period beginning January 1, 1985 through December 31, 1985, an additional one percent tax on all transactions occurring in the County which are subject to the State tax imposed on sales, use, rentals, admissions and other transactions as hereafter provided in this Ordinance, except that the sales amount above $1,000 on any one transaction shall not be subject to the tax imposed by this Ordinance. SECTION 2 TRANSACTIONS SUBJECT TO THE TAX AUTHORIZED IN THIS ORDINANCE For the purpose of this Ordinance, a transaction subject to the tax authorized in this Ordinance shall be deemed to have occurred in Indian River County when: -1- k 1. The dealer is located in Indian River County and delivery occurs in Indian River County; 2. The event, for which an admission is charged, is located in Indian River County; 3. The consumer of utility, communication or wired television services is located in Indian River County; 4. The user of tangible personal property imported into Indian River County for use, consumption, distribution or storage to be used or consumed in Indian River County is located in Indian River County; provided, however, that it shall be presumed that tangible personal property used outside Indian River County for six months or longer before being imported into Indian River County was not purchased for use in Indian River County. The provisions of this paragraph shall not apply in respect to the use or consumption of tangible personal property for use or consumption, upon which a like tax equal to or greater than the amount imposed by this Section has been lawfully imposed and paid outside Indian River County; 5. The real property which is leased or rented is located in Indian River County; or 6. The delivery of tangible personal property is to a location in Indian River County; however, the provisions of this paragraph shall not apply in respect to the use or consumption of tangible personal property upon which a like tax equal to or greater than the amount imposed by this Section has been lawfully imposed a-nd paid outside Indian River County; 7. For the purpose of this Section, all taxable transactions occurring during the period for which any tax levied pursuant to this Section is in effect shall be subject to said tax, except utility, communications, or wired television services which are billed on a regular, monthly cycle. In the case of utility, communications or wired television services billed for a cycle ending on or after the effective date of any tax levied pursuant to this Section, the entire amount of the bill for utility, communications or wired television services shall be subject to the tax authorized in this Section. In the case of -2- utility, communications or wired television services, billed for a cycle ending after the last day the tax authorized in this Ordinance is in effect, the entire amount of the bill for utility or wired television services shall not be subject to the tax authorized in this Ordinance. Charges for communications services which are subject to the State tax imposed pursuant to Chapter 212, Florida Statutes, which are billed to a location in Indian River County shall be subject to the tax authorized by this Ordinance. 8. In the case of written contracts which are signed prior to the effective date of any tax authorized by this Ordinance for the construction of improvements to real property or for remodeling of existing structures, the contractor responsible for the performance of said contact shall pay any additional tax levied pursuant to this Ordinance. However, said contractor may apply for one refund of any such additional tax paid on materials necessary for the completion of such contract. Any application for refund shall be made no later than December 31, 1984. The application for this refund shall be in the manner approved by the Department of Revenue by rule. A complete application shall include proof of the written contract and of payment of the additional tax paid pursuant to an ordinance authorized by Florida Statutes §212.058. The application shall contain a sworn statement, signed by the applicant or its representative, attesting to the validity of the application. Any person who fraudulently obtains or attempts to obtain a refund pursuant to this paragraph shall, in addition to being liable for repayment of any refund fraudulently obtained plus a mandatory penalty of 100 percent of the refund, be guilty of a misdemeanor of the second degree, punishable as provided in S. 775.082, S. 775.083, or S. 775.084. IMIM SECTION 3 USE OF PROCEEDS The proceeds of the tax authorized in this Section and any interest accrued thereto, shall be expended within Indian River County, or in the case of a negotiated, joint county agreement, within another county, to acquire, construct, extend, enlarge, remodel, repair or improve one or more publicly -owned, separate or combined, criminal justice facilities, or for the construction or alteration of any adjacent roads necessary to provide adequate access thereto. Neither the proceeds nor any interest accrued thereto shall be used for operational expenses of any facility described herein. SECTION 4 REFERENDUM REQUIRED The levy of the tax imposed by this Ordinance shall only be implemented if approved by a majority vote of those qualified electors of Indian River County, voting in a referendum to be held in conjunction with the 1984 general election. Such referendum shall be advertised pursuant to the provisions of Florida Statutes, Section 100.342. SECTION 5 FORM OF BALLOT A statement conforming to the requirements of Florida Statutes, Section 101.161, detailing the facilities that are to be financed, as authorized by this Ordinance and setting out the period during which the tax authorized in this Ordinance is to be levied, shall be placed on the ballot by Indian River County. Immediately following said statement on the ballot, the County shall place the following question; Do you favor financing criminal justice facilities with a one -cent sales tax for twelve months only? ....YES - for financing criminal justice facilities ....NO - against financing criminal justice facilities. -4- SECTION 6 ADMINISTRATION OF TAX The Department of Revenue shall administer, collect, and enforce the tax authorized under this Ordinance pursuant to the same procedures used in the administration, collection and enforcement of the tax otherwise imposed under the provisions of Chapter 212. The provisions of Florida Statutes, Chapter 212, regarding interest and penalties on delinquent taxes shall apply to the tax authorized by this Ordinance. For the purpose of this Ordinance, the "proceeds" of the tax authorized in this Ordinance shall be construed to mean all funds collected and received by the Department of Revenue pursuant to this Ordinance, including any interest and penalties on delinquent taxes. Notwithstanding the provisions of F. S. 212.20, the proceeds of the additional, discretionary one -percent tax levied under this Ordinance, less the cost of administration, shall be transferred to a "Criminal Justice Facilities Tax Trust Fund," which fund is hereby created in the State Treasury for distribution as herein provided to the county in which the tax was collected. However, the amount deducted for the cost of administration shall not exceed a total of $1.5 million for all counties levying the tax authorized in this Ordinance. The amount deducted for the costs of administration shall be used only for those costs which are solely and directly attributable to the tax authorized in this Ordinance. Prior to January 1, 1985, each county governing authority levying the tax authorized by this Ordinance shall certify to the Department of Revenue that it has entered into a contract for the purposes enumerated in subsection (3), and shall include therewith a schedule of disbursements required to satisfy such contract. The Department of Revenue shall disburse such funds in accordance with such schedule but not more frequently than monthly. Any funds on deposit in the trust fund created pursuant to this Section shall be invested pursuant to general law. -5- SECTION 7 ESTABLISHMENT OF BRACKETS APPLICABLE TO ALL TAXABLE TRANSACTIONS The following brackets shall be applicable to all taxable transactions which would have otherwise been five percent taxable transactions: 1. On single sales of less than ten cents, no tax shall be added. 2. On single sales in amounts from ten cents to 16 cents, both inclusive, one cent shall be added for taxes. 3. On sales in amounts from 17 cents to 33 cents, both inclusive, two cents shall be added for taxes. 4. On sales in amounts from 34 cents to 50 cents, both inclusive, three cents shall be added for taxes. 5. On sales in amounts from 51 cents to 66 cents, both inclusive, four cents shall be added for taxes. 6. On sales in amounts from 67 cents to 83 cents, both inclusive, five cents shall be added for taxes. 7. On sales in amounts from 84 cents to $1, both inclusive, six cents shall be added for taxes. 8. On sales in amounts more than $1, six percent shall be charged upon each dollar trf price, plus the above bracket charges upon any fractional part of a dollar. SECTION 8 ADDITIONAL TAX Any tax levied pursuant to the provisions of Florida Statutes, Section 125.0104, shall be in addition to the tax levied pursuant to this Ordinance. SECTION 9 NOTIFICATION OF DEPARTMENT OF REVENUE Indian River County shall notify the Department of Revenue within ten days of the approval of the Ordinance levying said tax in the referendum required pursuant to Section 4 of this Ordinance and the time period during which the tax will be levied. -6- STATE LAW SUPERSEDES The provisions of this Ordinance shall be superseded by any changes adopted by the Legislature of the State of Florida to Chapter 83-355, Laws of Florida. SEVERABILITY If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, it is the legislative intent that the invalidity shall not affect other provisions or applications of this Section which can be given in effect without the invalid provision or application, and to this end, the provisions of this Section are declared severable. SECTION 12 EFFECTIVE DATE The provisions of this Ordinance shall become effective upon receipt from the Secretary of State of the State of Florida of official acknowledgment that this Ordinance has been filed with the Department of State. Approved and adopted by the Board of County Commissioners of Indian River County, Florida, on this 5th day of September , 1984. S BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY By Don C. -Scurlock, Ut., Chairman Acknowledgment by the Department of State of the State of Florida, this 17th day of September , 1984. Effective Date: Acknowledgment from the Department of State, received on this 21st day of September 1984, at 11 A-M/P.M. and filed in the Office of the Clerk of the Board of County Commissioners of Indian River County, Florida. "DA AS TO FORM L FFI N '/ � J -7-