[HISTORY: Adopted by the Town Council of the Town of Zolfo Springs as indicated in article histories. Amendments noted where applicable.]
[Adopted 1-9-1968 by Ord. No. 123]
A tax of 10% of the payments received by the seller on each and every purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), water service, telephone service and telegraph service within the corporate limits of the Town of Zolfo Springs is hereby imposed and levied by the Town of Zolfo Springs.
In every case the tax shall be collected from the purchaser and paid by the purchaser for the use of the Town of Zolfo Springs to the seller of such utility service at the time of paying the charge therefor to the seller.
Each seller shall make all books and records available to the Town of Zolfo Springs, and it shall account to the Town of Zolfo Springs at least monthly for the money collected by it.
Whoever fails or refuses to comply with this article shall be punished by imprisonment not exceeding six months or by fine not exceeding $300.
The Federal Government shall be exempt from the payment of the taxes imposed by this article.
[Adopted 8-8-1994 by Ord. No. 94-5]
Subject to the provisions of F.S. § 180.135 (1993), if the fees, rates or charges for the water and wastewater utility services provided by the Town of Zolfo Springs, Florida, shall not be paid as and when due and shall be in default for 30 days or more, then the unpaid balance thereof, together with attorney fees and costs, may be recovered in a civil action. Additionally, if any such service charge shall not be paid as and when due, the unpaid balance thereof shall constitute a lien on any parcel of property for which said utility services were provided. The Mayor of the Town of Zolfo Springs may cause a notice of lien to be filed in the office of the Clerk of the Circuit Court of Hardee County and recorded in accordance with F.S. § 712.06, as amended from time to time. Said notice of lien shall contain the amount of the delinquent fees, rates or charges; the name of the property owner as indicated by the real property assessment roll maintained by the Town of Zolfo Springs, Florida, or Hardee County; and a legal description of the real property against which the lien is imposed. Any such lien, upon recording, shall be constructive notice of said lien and may be foreclosed or otherwise enforced by the Town by action or suit in equity as for the foreclosure of a mortgage on real property.
The principal amount of each water and wastewater lien recorded pursuant to this article shall bear interest at the rate provided for in F.S. § 687.01 (1993), as such section may be amended from time to time, from the date of recording said lien, and said interest as herein provided shall also constitute a lien against the property assessed of equal dignity to that of the underlying lien.
In the event that any other ordinance or part of an ordinance is in conflict with this article, that ordinance or part of an ordinance shall be repealed on the date of the approval of this article. However, the remedies provided herein are to be considered additional or supplemental to other remedies already utilized by the Town, such as, but not limited to, seizing deposits and termination of service after due process. The additional or supplemental remedies provided herein shall not be construed to be in conflict with those other existing remedies.