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Town Hall Building & Zoning Police Department
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ORDINANCE NO. 563
AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF OCEAN RIDGE, FLORIDA, LEVYING AND IMPOSING UPON ALL INSURERS, NOW OR HEREAFTER ENGAGING IN, OR CARRYING ON THE BUSINESS OF INSURING WITH RESPECT TO PROPERTY INSURANCE, AN EXCISE OR LICENSE TAX OF 1.85 PERCENT (1.85%) OF THE GROSS AMOUNT OF RECEIPTS OF ALL PREMIUMS COLLECTED FROM PROPERTY INSURANCE POLICIES INSURING PROPERTY WITHIN THE CORPORATE LIMITS OF THE TOWN OF OCEAN RIDGE; AND PROVIDING FOR THE APPROPRIATION OF SAID TAXES TO THE RETIREMENT PLAN ESTABLISHED FOR FIREFIGHTERS PROVIDING FIRE PROTECTION SERVICES FOR THE TOWN OF OCEAN RIDGE; PROVIDING FOR THE PAYMENT AND COLLECTION OF SAID TAX; PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION; PROVIDING FOR THE REPEAL OF CONFLICTING ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Article VIII, Section 2 of the Florida Constitution provides that municipalities shall have governmental, corporate and proprietary powers to enable municipalities to conduct municipal government, perform municipal functions and render municipal services; and,
WHEREAS, Chapter 166, Florida Statutes, the “Municipal Home Rule Powers Act,” implements the applicable provisions of the Florida Constitution and authorizes municipalities to exercise any power for municipal purposes, except when expressly prohibited by law and to enact ordinances in furtherance thereof; and,
WHEREAS, the Legislature of the State of Florida, by Chapter 19112, Laws of Florida, 1939, created a Special Fund known as the "Firefighters' Pension Trust Fund" and thereby authorized Municipalities falling within the purview of said act, to levy a tax upon such insurance companies designated in said act; and,
WHEREAS, Sec. 175.101, Florida Statutes, authorizes the Town of Ocean Ridge, Florida, to levy a 1.85 percent (1.85%) excise tax on Insurers’ Receipts of Premiums from policy holders on all premiums collected on property insurance policies covering property within the corporate limits of the Town of Ocean Ridge, Florida to fund said Retirement Plan and Trust; and,
WHEREAS, the Town of Ocean Ridge has entered into an interlocal agreement with the City of Boynton Beach which provides for the Town of Ocean Ridge to receive fire protection services from the City of Boynton Beach; and WHEREAS, Sec. 175.101(3), Florida Statutes, provides that the excise tax levied pursuant to Chapter 175.101 on all premiums collected on property insurance policies covering property within the corporate limits of a municipality receiving fire protection services from another municipality will be available to the municipality providing the fire protection services; and
WHEREAS, it is the intent of the Members of the Town Commission of the Town of Ocean Ridge, Florida, to levy said excise tax.
NOW THEREFORE, BE IT ORDAINED BY THE TOWN COMMISSION OF THE TOWN OF OCEAN RIDGE, FLORIDA, AS FOLLOWS:
Section 1. Findings of Fact. The WHEREAS clauses set forth above are adopted herein as findings of fact.
Section 2. That there is hereby assessed, imposed and levied 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 property insurance as shown by the records of the State Department of Insurance, an excise or license tax in addition to any license tax or excise now levied by the Town of Ocean Ridge, Florida, which said tax shall be in the amount of 1.85 percent (1.85%) of the gross amount of receipts of premiums from policy holders on all premiums collected on property insurance policies covering property within the corporate limits of the Town of Ocean Ridge, Florida. In the case of multiple peril policies with a single premium for both the property and casualty coverages in such policies, seventy percent (70%) of such premium shall be used as the basis for the 1.85 percent (1.85%) tax above.
Section 3. All money from taxes imposed by this Ordinance shall be used to provide pension benefits for firefighters of the City of Boynton Beach, in accordance with the applicable provisions of Chapter 175, Florida Statutes.
Section 4. The tax herein assessed, imposed and levied shall be in addition to all other license taxes now levied or hereafter levied by the Town of Ocean Ridge, Florida.
Section 5. The excise or license tax herein provided for shall be payable and collected in the manner provided for by Chapter 175, Florida Statutes.
Section 6. This Ordinance shall remain in force until supplemented, amended, repealed, or otherwise altered.
Section 7. Severability. If any word, clause, sentence, paragraph, section or part thereof contained in this Ordinance is declared to be unconstitutional, unenforceable, void or inoperative by a court of competent jurisdiction, such declaration shall not affect the validity of the remainder of the Ordinance.
Section 8. Repeal. All Ordinances or parts of Ordinances in conflict herewith shall be repealed.
Section 9. This Ordinance shall be codified and made a part of the official Code of Ordinances of the Town of Ocean Ridge, Florida.
Section 10. Effective Date. This Ordinance shall become effective immediately upon adoption retroactive to December 31, 2005.
FIRST READING this 5th day of December, 2005.
SECOND AND FINAL READING this 9th day of January, 2006.
Commissioner Hogan offered the foregoing Ordinance and its adoption. The motion was seconded by Commissioner Allison and upon being put to a vote, the vote was as follows:
KENNETH M. KALEEL, Mayor Yea GEOFFREY A. PUGH, Vice Mayor Yea DR. LYNN L. ALLISON, Commissioner Yea ELIZABETH P.B. BINGHAM, Commissioner Nay NANCY L. HOGAN, Commissioner Yea
The Mayor thereupon declared this Ordinance approved and adopted by the Town Commission of the Town of Ocean Ridge, Florida, on second reading, this 9th day of January, 2006.
TOWN OF OCEAN RIDGE
BY:__________________________ KENNETH M. KALEEL, MAYOR
ATTEST: ______________________ TOWN CLERK |