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TITLE XI: TAXATION
11-1-1 Duty to fix and equalize taxes
11-1-2 Senior citizen homestead exemption
Public Utilities and Services
11-1-9 Imposed; amount; services taxed
11-1-14 Interest and penalties
11-1-15 Furnishing services without collecting tax
11-1-25 Fire and tornado insurance
11-1-26 Casualty insurance
Method of fixing millage, see F.S. § 200.065
The City Commission (not the City Manager) shall fix the millage for tax assessments and equalize the taxes.
('76 Code, § 2-1)
The purpose of this section is to provide an additional Homestead Exemption, through the millage rates levied by the city, to those elderly citizens of the City of Kissimmee, who demonstrate the need for same.
(A) Definitions. All terms used in this section shall have those meanings as set forth in F.S. § 196.075, or as it may be amended from time to time.
(B) Applicability. Any person, 65 years of age or older, who has legal or equitable title to real estate, located within the City, and maintains his or her permanent residence thereon and such residence qualifies and receives Homestead Exemption pursuant to Section 6(a), Article VII, of the Florida Constitution, and has a household income which does not exceed $20,000, or such other amount as adjusted annually, shall be entitled to make application for an additional Homestead Exemption of $25,000. This additional Homestead Exemption, if granted, shall be applicable to the Ad Valorem tax millage rates levied by the city.
(C) Annual procedural requirements. Every person claiming the additional Homestead Exemption, pursuant to this section, must file an application with the Osceola County Property Appraiser, on or before March 1 of the year for which such exemption is claimed. Such application shall include a sworn statement of household income, for all members of the household, and shall be filed on the form prescribed by the Florida Department of Revenue. Supporting documentation, such as copies of federal income tax returns, wage and earnings statements, and/or such other documentation, which the Property Appraiser may find necessary to verify the income received by all members of a household, for the prior year, must be filed on or before June 1, of the year for which the exemption is claimed.
(D) Waiver of exemption. Failure to file the application and sworn statement income statement by March 1, or failure to file the required supporting documentation for the sworn income statement by June 1, in any given year, shall constitute a waiver of the additional Homestead Exemption privilege for that year.
(E) Commencement date. This additional Homestead Exemption shall commence with the 2003 tax roll. As such, the Property Appraisers may accept applications with sworn Income Statements, and supporting documentation for the year 2003, beginning January 2, 2003.
(F) Annual adjustment. The $20,000 income limitation, as stated in division (B) of this section, shall be adjusted annually in accordance with the formula set forth in F.S. § 196.075(3), or as it may be amended from time to time, and shall be applicable as of January 1 each year.
(G) Delivery to the property appraiser. After adoption of this section the City Clerk shall deliver a copy of the section, to the Osceola County Property Appraiser, no later than December 1.
(H) Annual impact report. On or before July 1 each year that this section is in effect, the City Manager, or his designee thereof, shall prepare and deliver to the City Commission a report which communicates the impact this section has on the financial status of the City.
(Ord. 2396, passed 10-16-01; Am. Ord. 2448, passed 10-29-02)
PUBLIC UTILITIES AND SERVICES
(There is hereby imposed and levied a tax of eight percent of the payments received by the seller upon each and every purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), and water service (whether metered or unmetered), within the city.
(Ord. 2196, passed 11-11-97; Am. Ord. 2395, passed 10-16-01)
(A) Each and every seller who collects the tax required by § 11-1-9 failing to remit to the city on or before the date due shall be liable for interest on the unpaid amount at the rate of one percent per month. This interest shall accrue from the due date until such taxes are paid.
(B) Penalties may also be assessed in accordance with Florida Statutes § 166.234 for failure to pay any tax when due or to file any required return.
(Ord. 2196, passed 11-11-97)
It shall be unlawful for any seller to collect for any such service without at the same time collecting the tax hereby levied, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting for any such service shall be liable to the city for the amount of such tax; provided, however, the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay for any such service, including the tax hereby imposed, the seller shall have the right and is hereby authorized and empowered to immediately discontinue further service to such purchaser until the same is paid in full.
(Ord. 2196, passed 11-11-97) Penalty, see § 1-1-99
(1) There is hereby assessed and imposed on every insurance company, corporation or other insurer now engaged in or carrying on, or who shall hereafter engage in or carry on the business of insuring property against loss or damage by fire or tornado, an excise or license tax amounting to 2% of the gross amount of receipts of premiums from policy holders on all premiums collected on fire and tornado insurance policies covering property within the city.
('76 Code, § 26-40)
(2) The license tax herein assessed and imposed shall be in addition to all other license taxes now levied by the city.
('76 Code, § 26-42)
(B) Use of proceeds. All money derived from the tax imposed by this subchapter hereby appropriated to the firemen's relief and pension fund of the city which shall be administered in accordance with the provisions of F.S. Ch. 175, providing for the creation and administration of a firemen's relief and pension fund in certain cities and towns.
('76 Code, § 26-41)
(C) Method of collection and payment to be in accordance with state law. The excise or license tax herein provided for shall be payable and collected in the manner provided for in F.S. Ch. 175, providing for the creation and administration of a firemen's relief and pension fund in certain cities and towns.
('76 Code, § 26-43)
(A) There is hereby assessed and imposed on every insurance company, corporation or other insurer now engaging in or carrying on, or which shall hereafter engage in or carry on the business of insuring with respect to casualty risks, as shown by the records of the insurance Commissioner of the rate, an excise tax in addition to any excise tax or license tax by the city, which tax shall be in the amount of 1% of the gross amount of receipts of premiums from policy holders on all premiums collected on casualty issuance policies, covering property within the city.
(B) The excise or license tax herein levied shall be due and payable annually as provided by law.
('76 Code, § 26-54)
Power of municipality to tax insurance companies; limitation, see F.S. § 624.507