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Boynton Beach Overview
Boynton Beach, FL Code of Ordinances
Boynton Beach, Florida Code of Ordinances
PART I CHARTER
PART II CODE OF ORDINANCES
Chapter 1 GENERAL PROVISIONS
Chapter 2 ADMINISTRATION*
Chapter 2.5 ALARM SYSTEMS*
Chapter 3 ALCOHOLIC BEVERAGES*
Chapter 4 ANIMALS AND FOWL*
Chapter 5 CABLE SYSTEMS AND OPEN VIDEO SYSTEMS
Chapter 6 CEMETERIES
Chapter 7 COMMUNITY ANTENNA TELEVISION SYSTEMS*
Chapter 8 ECONOMIC DEVELOPMENT
Chapter 9 FIRE PROTECTION AND PREVENTION*
Chapter 10 GARBAGE, TRASH AND OFFENSIVE CONDITIONS*
Chapter 11 JUNK AND JUNKYARDS*
Chapter 12 RESERVED*
Chapter 13 LICENSES*
Chapter 14 MOTOR VEHICLES AND TRAFFIC*
Chapter 14.5 RED LIGHT INFRACTION ENFORCEMENT PURSUANT TO STATE LAW
Chapter 15 OFFENSES-MISCELLANEOUS*
Chapter 16 PARKS AND RECREATION*
Chapter 17 PEDDLERS AND SOLICITORS*
Chapter 18 PENSIONS AND RETIREMENT
Chapter 20 RECREATIONAL VEHICLES, BOATS AND BOAT TRAILERS*
Chapter 23 TAXATION, ASSESSMENTS AND FEES*
Chapter 24 VEHICLES FOR HIRE
Chapter 25 TRAILERS*
Chapter 25.1 COMMUNICATIONS FACILITIES IN PUBLIC RIGHTS-OF-WAY
Chapter 26 WATER, SEWERS AND CITY UTILITIES
Chapter 27 ADVISORY BOARDS AND COMMITTEES
PART III LAND DEVELOPMENT REGULATIONS*
REFERENCE TABLES
ARTICLE II. PUBLIC SERVICE TAX
DIVISION 1. GENERALLY
Secs. 23-10—23-13. Reserved.
DIVISION 2. ELECTRICITY AND GAS*
1    *Cross references-License tax for gas companies, § 13-22(140); license tax for telephone companies, § 13-22(196).

 

Notes

1
These cross references do not exist in the code.
   - Folio Legal Editor
Sec. 23-14. Levied.
   (a)   Except as otherwise provided herein, there is hereby levied by the city on each and every purchase in the city of electricity and metered or bottled gas (natural, liquefied petroleum gas, or manufactured), a tax based upon the charge made by the seller thereof, said tax to be at the rate of ten (10) per cent upon said charges, which 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 charge therefor, to the seller thereof, but not less often than monthly.
   (b)   Except as otherwise provided herein, there is hereby levied in the city on every sale in the city of fuel oil (fuel oil being defined as any bunker C oil, number one (1) and number two (2) fuel oil, and 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) a tax of four (4) cents per gallon of fuel oil purchased, which tax shall in every case be paid by the purchaser, for the use of the city, to the seller of such fuel oil at the time of paying the charge therefor, to the seller thereof, but not less often than monthly.
(Code 1958, § 26-5; Ord. No. 85-8, § 1, 1-15-85; Ord. No. 85-14, § 1, 2-19-85; Ord. No. 88-40, § 1, 9-7-88)
   State law reference-Levy authorized, F.S. § 166.231(1)(a).
Sec. 23-15. Fuel adjustment charge excluded from tax.
   The tax imposed by section 23-14 above 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.
   State law reference-Similar provisions, F.S. § 166.231(1)(b).
Sec. 23-16. Reserved.
   Editor's note-Ord. No. 85-45, Attach. (b), adopted Aug. 20, 1985, repealed § 23-16 which provided a tax exemption for small residential purchases of electricity. Such section bore no history note.
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