svc reply to city attorney 6-2-14

8/12/2019 SVC Reply to City Attorney 6-2-14

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PREVENTING VICTIMIZATION AND PROVIDING A WAY FOR SENIORS TO CONTRIBUTE TO THE SAFETY OF ALL FLORIDIANS

Rev.01/11 Form SVC01The Seniors vs. Crime project does not offer or provide legal services or legal representation. Any response provided

Is not legal advice, is not a definite statement of the law, and is not a complete analysis of this area of inquiry.

SVC Case File AL00395

June 2, 2014

Nicolle ShalleyGainesville City Attorney

200 E. University Avenue, Suite 425

Gainesville, FL 32601(352) 334-5011

Dear City Attorney Shalley:

Thank you for your reply dated May 28, 2014. This office is able to discuss factual research rather thanlegal authority concerning any matter. To that end, we are more interested in the Public Service Tax

collected by GRU for the City of Gainesville rather than what is occurring elsewhere in Florida.

Your reply indicates the Gainesville municipal Public Service Tax is assessed by city ordinance against

the purchase of electricity in apparent compliance with controlling Florida statute 166.231(1). This, too,

is the statute relied upon and supplied to this office by our complainant.

Your reply also confirms Gainesvilles application of its municipal Public Service Tax extends beyondthe purchase of electricity. In addition, the Gainesville municipal Public Service Tax adds tax to a non-

electric power item GRUs Electric Customer Charge. You point out (p.3, para.5), Our research

confirms that it is common practice throughout the State to apply the Public Service Tax to the customer

charge). I would submit that action and reliance simply upon a common practice seems insufficientto add application of the Public Service Tax to items beyond the States legislative definition. Your replyquotes Florida statute 166.231(1)(a) and (b) that in pertinent part defines a persons purchase of electric

power; that being the consumption of it and it being power." The singular exemption of Public

Service Tax against a fuel adjustment charge may simply be due to its extremely close relationship to

consumption.

Your reply (pages 2 and 3) commingle the terms purchase in the city of electricity, base rate and

utility service regarding city ordinance and application of the Public Service Tax. This office is developing

a more simplistic working tool for potential use by others to better understand this issue. I have attached

a draft copy of this working tool/scenario and I would appreciate your input as it relates to the topic in

question. Our premise is that a common practice or a city ordinance cannot supersede a state law.

Thank you for your kind attention to these matters.

Sincerely,

John Caravella

SVC Office Manager

Pam Bondi Attorney General

Region Four

Alachua County Sheriffs OfficePO Box 5489

Gainesville, FL 32627-5489

352- 367- 4023

A Special Project of the Florida Attorney General


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SVC CASE FILE AL00395

HYPOTHETICAL SCENARIO

Public Tax rules

(a) Your municipality levies a tax on the purchase of electricity.

The tax shall be levied only upon purchases within the municipality.

Purchase of electricity means the purchase of electric power by a person who will consume it

within the municipality.

(b) The tax imposed by paragraph (a) shall not be applied against any fuel adjustment charge,

and such charge shall be separately stated on each bill.

The term fuel adjustment charge means all increases in the cost of utility services to the

ultimate consumer resulting from an increase in the cost of fuel to the utility.

(c) The tax in paragraph (a) on water service may be applied outside municipal boundaries to

property included in a development if agreed to in writing by the developer of such propertyand the municipality.

YOU YOUR NEIGHBOR


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svc reply to city attorney 6-2-14

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