This chapter is enacted pursuant to Art. VII § 6(f) of the Florida Constitution, F.S. §§ 166-041 and 196-075 and other applicable provisions of law.

As used in this chapter, these terms mean the following.

HOUSEHOLD. A person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

HOUSEHOLD INCOME. The adjusted gross income as defined in § 62 of the United States Internal Revenue Code of all members of a household.

In accordance with the Florida Constitution and other applicable law, the City of Cape Coral hereby grants an additional homestead exemption of $50,000 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000, as that amount is adjusted in accordance with Florida Statutes on an annual basis. If title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the additional homestead exemption.

(Ord. 62-07, 5-21-2007)

The additional exemption granted hereby applies to all taxes levied by the City of Cape Coral, including, if any, dependent special districts and municipal service taxing units within the City of Cape Coral.

The income limitation for the year 2003 is $21,599; this figure shall be adjusted annually, on January 1, of each calendar year by the percentage change in the average cost of living index in the period January 1 through December 31 of the immediate prior year compared with the same period for the year prior to that. The index is the average of the monthly consumer price index figures for the stated 12 month period, relative to the United States as a whole, issued by the United States Department of Labor.

(a)

A taxpayer claiming the additional exemption is required to submit a sworn statement of adjust gross income of the household to the property appraiser by March 1, comprising a confidential return of household income for the specified applicant and property. The sworn statement must be supported by copies of federal income tax returns for the prior year for each member of the household, which shall include the federal income tax returns 1040, 1040A and 1040EZ, if any; and any request for an extension of time to file federal income tax returns; and any wage earnings statements for each member of the household, which shall include Forms W-2, RRB-1042S, 1099, 1999A, RRB 1099 and SSA-1099, if any.

(b)

Proof of age shall be prima facie established for persons 65 and older by submission of one of the following: certified copy of birth certificate; drivers license or Florida identification card; passport; life insurance policy in effect for more than two years; marriage certificate; permanent resident card (formerly known as Alien Registration Card); certified school records; or certified census record. In the absence of one of these forms of identification, the property appraiser may rely on appropriate proof.

(c)

Supporting documentation is not required to be submitted with the sworn statement for renewal of the exemption, unless requested by the property appraiser.

(d)

The property appraiser may not grant or renew the exemption if the required documentation including what is requested by the property appraiser is not provided.

(e)

The requirements contained in this section for obtaining the additional homestead exemption shall be automatically deemed to be amended and modified as the applicable Florida Statutes, Florida Administrative Code provisions or Florida Department of Revenue rules or regulations are amended that change the taxpayer submission requirements for obtaining this exemption.

A copy of this chapter shall be delivered to the Lee County Property Appraiser no later than June 1, 2007, and shall be applicable to the 2007 tax roll and tax years thereafter, and if the chapter is repealed, the city shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires.

(Ord. 72-03, 8-18-2003; Ord. 62-07, 5-21-2007)

The following words and terms when used in this article shall have the meanings ascribed to them in this section except where the context clearly indicates a different meaning:

ELECTRICITY. Includes all electric current or energy for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof for consumption within the corporate limits of the city.

FUEL ADJUSTMENT CHARGE. All increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

PURCHASE. Includes every act or transaction whereby possession of, utilization of, control over or title to electricity and the duty and obligation to pay therefore, become vested in the purchaser within the corporate limits of the city, unless otherwise exempted herein.

PURCHASER. Includes every person legally liable for the payment of electricity delivered or rendered to him by a seller, unless otherwise exempted herein.

SELLER. Includes every person delivering electricity to any purchaser thereof.

(Ord. 28-13, 4-29-2013)

There is hereby levied and imposed by the city upon each and every purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled a tax of 7% of the payments received by the seller of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled from the purchaser for the purchase of such service. The tax levied pursuant to this section shall be collected by the seller of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled from the purchaser at the time of the payment for such service. The tax levied pursuant to this section shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. The tax levied pursuant to this article shall not be levied on any franchise fee or tax receipts when the franchise fee or tax receipts are separately itemized on the purchaser's bill, invoice, statement, or other evidence of sale.

(Ord. 28-13, 4-29-2013; Ord. 82-21, § 1, 10-20-2021)

(a)

Purchases by the United States Government, the State of Florida, any county, school district, municipality, and any public body that has been exempted by law or court order, are exempt from the tax authorized by this article.

(b)

Purchases by any recognized church in the city for use exclusively for church purposes are exempt from the public service tax levied by this article.

(c)

The tax on the purchase of electricity shall be based upon the number of kilowatt hours purchased pursuant to F.S. § 166.232.

(Ord. 28-13, 4-29-2013; Ord. 82-21, § 1, 10-20-2021)

Each and every seller of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled shall remit the taxes collected hereunder to the city on a monthly basis. All such taxes levied and collected during the preceding month shall be reported and paid to the city on or before the fifteenth day of each calendar month. It shall be unlawful for any seller to collect the price of any purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled without at the same time collecting the tax levied by § 7-11 hereof.

(Ord. 28-13, 4-29-2013; Ord. 82-21, § 1, 10-20-2021)

(a)

Every seller of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, and manufactured gas either metered or bottled shall keep complete records showing all purchases within the city of such commodities or services, which records shall show the price charged upon each purchase and the date thereof, all as set forth in F.S. § 166.234 and any amendments thereto. The records shall be kept for inspection by duly authorized agents of the city during the seller's normal business hours at the official location of the seller's books and records. Records shall be retained by the seller for the statutorily required period.

(Ord. 82-21, § 1, 10-20-2021)

(b)

To assure proper administration of the provisions of the article, the city may, where possible and practical, conduct a periodic audit of such sales records of all businesses in connection with which the tax on electricity is imposed under this article. Failure to conduct such an audit will not eliminate the liability of the seller for collection and remittance of such tax.

(c)

Pursuant to F.S. § 166.234, the city may, during the seller's normal business hours at the official location of the seller's books and records, audit the records of any seller of the service of electricity that is taxable by the city under F.S. § 166.231 or 166.232, for the purpose of ascertaining whether taxable services have been provided or the correctness of any return that has been filed or payment that has been made, if the city's power to assess tax or grant a refund is not barred by the applicable limitations period. Each such seller must provide to the city, upon 60 days' written notice of intent to audit from the city, access to applicable records for such service, except an extension of this 60-day period must be granted if reasonably requested by the seller. The seller may at its option waive the 60-day notice requirement. If either the city or the seller requires an additional extension, it must give notice to the other no less than 30 days before the existing extension expires, except in cases of bona fide emergency or waiver of the notice requirement by the other party. In an audit, the seller is liable only for its taxable accounts collected which correspond to the information provided to it by the city under F.S. § 166.233(3). As used in this section, APPLICABLE RECORDS means records kept in the ordinary course of business which establish the collection and remittance of taxes due. Such applicable records may be provided to the city on an electronic medium if agreed to by the seller and the city. No fee or any portion of a fee for audits conducted on behalf of the city shall be based upon the amount assessed or collected as a result of the audit, and no determination based upon an audit conducted in violation of this prohibition shall be valid.

(Ord. 28-13, 4-29-2013)

(a)

Subject to the requirements and limitations of F.S. § 166.234 and any amendments thereto, interest and penalties may be charged by the city to any seller for failure to pay any tax when due or to file any required return. No interest or penalty that is assessed by city may be passed through to any purchaser.

(b)

No penalty shall be assessed against a seller unless the city determines that the failure to pay the tax is the result of willful neglect, willful negligence or fraud. Penalties shall be assessed at the rate of 5% per month of the delinquent tax amount, but not to exceed a total penalty of 25%. In no event, however, shall the penalty for failure to file a return be less than $15. In the case of a fraudulent return or a willful intent to evade payment of the tax, the seller making such fraudulent return or willfully attempting to evade payment of the tax shall be liable for a specific penalty of 100% of the tax.

(c)

Interest on delinquent taxes shall accrue at the rate of 1% per month of the delinquent tax amount from the date the tax was due until paid.

(d)

Interest and penalties shall be computed on the net tax due after application of any overpayments.

(e)

An assessment of interest and penalties due shall be contained in a determination notice issued by the city and shall separately state the amounts of tax, interest, and penalty claimed to be due or to be refunded; shall be accompanied by a written narrative explaining the basis for the city's determinations; shall inform the seller of the remedies available to it if it disagrees with any such determination; and shall state the consequences of the seller's failure to comply with any demand of the city as stated in the determination.

(f)

A seller may file with the city a written protest of any determination within 60 days after the determination is issued. Any such protest shall be considered in accordance with the procedures contained in F.S. 166.234.

(Ord. 28-13, 4-29-2013)