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 Medley
 Code of Ordinances
 Chapter 53. TAXATION

  § 53-2. Rate and amount of excise tax on purchase of public utility services.  

Latest version.

  • There is hereby levied and imposed by the town upon each and every purchase of electricity, metered gas, bottled gas and telephone service, included in or reflected by any bill rendered by the seller to the purchaser on and after May 1, 1962, an excise tax the amount whereof shall be determined and computed in accordance with the following schedules:

    Schedule A

    To be used when the seller, in accordance with his rules and regulations, renders a bill monthly or oftener to the purchaser to cover purchases made during the period of time to which the bill is applicable.

    The amount of the excise tax shall be ten percent on the first $25.00 of the total amount exclusive of governmental charges and taxes shown on any such bill being due and payable on account of such purchases, plus ten percent on the remaining balance of the total amount above the first $25.00 as herein provided.

    Schedule B

    To be used when the seller, in accordance with his rules and regulations, renders a bill bimonthly, quarterly or otherwise less frequently than monthly, to cover purchases made during the period of time to which the bill is applicable.

    (1)

    The seller shall determine what part of the total amount exclusive of governmental charges and taxes, shown on any such bill as being due and payable on account of such purchases, is, under his rules and regulations, attributable to the purchases made during each of the monthly periods included within the total period of time covered by such bill.

    (2)

    Compute the amount of excise tax hereunder attributable to each such part of said total amount, as so determined, by employing, with respect to each such part, the method and procedure described in Schedule A for monthly bills.

    (3)

    The total amount of excise tax payable hereunder on account of any such bill shall be the arithmetical sum of all of the amounts of excise tax resulting from the computations made with respect to each such part as hereinbefore provided.

    In the use and application of the foregoing schedules, purchases of electricity, metered gas, bottled gas and telephone service shall be considered and treated as constituting and being distinct and unrelated classes of purchases, and if more than one such class shall be shown upon the same bill, the amount of excise tax payable hereunder shall be determined and computed for each such class separately. The seller is hereby required and it shall be his duty hereunder to render to each purchaser bills covering all such purchases made, and the amount of such excise tax shall be entered and shown by the seller as a separate item on each such bill and shall become due and payable to the town whenever such bill becomes due and payable under the rules and regulations of the seller. Each such bill shall include purchases applicable to but one location, or to but one family or business where more than one family or business uses separate metered services at one location in the town. The purchaser is hereby required and it shall be his duty hereunder to pay such excise tax to the seller, as agent for the town, at the time of the payment of each such bill, and in the event that the purchaser shall fail, neglect or refuse to pay such excise tax to the seller when such bill becomes due and payable, the seller is hereby empowered to discontinue forthwith to make any further sales or to render any further service to the purchaser until the total amount, including such excise tax, shown upon such bill shall have been paid in full. The seller is hereby authorized and required and it shall be his duty hereunder to collect such excise tax from such purchaser at the time of the payment of each such bill and to remit the same to the Town Clerk in accordance with the provisions of section 53-3; provided, however, that the seller shall have the right and privilege of assuming and paying such excise tax himself in lieu of collecting the same from the purchaser. Whenever the seller shall fail or neglect to collect such excise tax from the purchaser as hereinbefore provided, the seller shall be deemed to have assumed such excise tax himself and shall thereupon become liable for the payment of the amount thereof to the town to the same extent as if such excise tax had been collected from the purchaser.

(Ord. No. 106, § 2, 3-5-62; Ord. No. 116, § 1, 8-27-62; Ord. No. C-35, § 1, 7-23-64)