§ 37.10. Public service tax.

(A)

Definitions. For the purpose of this subchapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

"Access charge" or "right of access," "local telephone service," "private communication service," "tele-typewriter or computer exchange service" and "toll telephone access" shall have the meanings set forth in F.S. § 203.012, as the same may be amended from time to time, which definitions are adopted and incorporated herein by reference.

"Class A telecommunication service." Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter or computer exchange service or private communication service.

"Class B telecommunication service." Cellular mobile telephone or communication service; or specialized mobile radio, and pagers and paging service, including but not limited to "beepers" and any other form of mobile and portable one-way or two-way communication, but does not include services or equipment incidental to the telecommunication services enumerated in this subsection, such as maintenance of customer premises equipment, whether owned by the customer or not, or equipment sales or rental for which charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

"Electricity." All electric current or energy for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the town.

"Purchase." Every act or transaction whereby possession of, utilization of, control over or title to electricity, telecommunication service and water service, and the duty and obligation to pay therefor, become vested in the purchaser within the town, but not any such act or transaction when undertaken or performed by an agency or instrumentality of the Government of the United States of America, the state, the county or the town.

"Purchase within the town." Telecommunications service provided within the town, or, if the location of the telecommunications service provided cannot be determined, the total amount billed for such telecommunications service to a telephone or telephone number, a telecommunications number or device, or a customer's billing address located within the town. The following charges are excluded: public telephone charges collected on site, charges for any foreign exchange service or any private line service except when such services are used or sold as a substitute for any telephone company switched service or dedicated facility by which a telephone company provides a communication path, access charges, and any customer access line charges paid to a local telephone company.

"Purchaser." Every person legally liable for the payment of electricity, telecommunication service or water service rendered to him by a seller, unless such person is an agency or instrumentality of the Government of the United States of America, the state, the county or the town.

"Seller." Every person delivering electricity, telecommunication service or water service to any purchaser thereof.

"Water service." All water utilized for human consumption, fire protection, irrigation, consumption by business, consumption by industry or any other purpose delivered to any purchaser thereof for which the quantity utilized is measured by a water meter located within the town.

(B)

Levy of excise taxes.

(1)

There is hereby levied by the town on every purchase of electricity in the town, a tax of four percent of the payments received by the seller from the purchaser for electricity.

(2)

There is hereby levied by the town on every purchase of water service in the town, a tax of six percent of the payments received by the seller from the purchaser for water service.

(3)

There is hereby levied by the town a tax upon every "purchase within the town" of class A telecommunication service, which originates and terminates within the state, at the rate of seven percent of the total charge for such service.

(4)

There is hereby levied by the town a tax upon every "purchase within the town" of class B telecommunication service, as defined herein, which originates and terminates within the state, at the rate of seven percent of the monthly recurring customer service charges excluding variable usage charges.

The purchase of local telephone service or other telecommunications service for use in the conduct of a telecommunications service for hire or otherwise for resale shall be exempt from the tax imposed by this subsection.

(C)

Discontinuance of service for failure to pay bill. If the purchaser fails, neglects or refuses to pay the excise tax prescribed by this section to the seller when such bill becomes due and payable, the seller is empowered to discontinue forthwith to make any further sales or to render further service to the purchaser until the total amount, including such excise tax shown upon such bill, has been paid in full. If the purchaser fails, neglects, or refuses to pay the excise tax prescribed by this section to the seller when such bill becomes due and payable, the town shall cause to be brought all suits and actions and shall take all necessary proceedings in the name of the town for the collection and recovery of such tax.

(D)

Duty of seller to pay excise tax. The seller shall collect the excise tax prescribed under this section from such purchaser at the time of the payment of each such bill and remit the same to the finance director in accordance with the provisions of subsection (E) of this section; provided, that the seller shall have the right and privilege of assuming and paying such excise tax in lieu of collecting the same from the purchaser; provided further, that whenever the seller fails or neglects to collect such excise tax from the purchaser as provided in this section, the seller shall thereupon become liable for the payment of the amount thereof to the town to the same extent as if such excise tax has been collected from the purchaser; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected charges.

(E)

Seller to file monthly statement; payment of excise tax. Every seller shall execute and file not later than the twentieth day of each month, at the office of the finance director, a sworn statement on a form prescribed by such office, setting forth the amount of such excise tax to which the town became entitled under the provisions of subsection (B) of this section, on account of bills paid by purchasers during the preceding fiscal month. Contemporaneously with the filing of such statement, each seller shall pay the amount of such excise tax to the finance director to be deposited to the credit of such funds of the town and to be utilized for such purposes as the town commission may prescribe by ordinance or resolution.

(F)

Records to be kept by seller; inspection; rules and regulations. Every seller shall establish and maintain appropriate accounts and records showing in such detail as the finance director prescribes the amount of such excise tax payable to the town under the provisions of subsection (B) of this section. Such accounts and records shall be open to inspection by the finance director at all reasonable times. The finance director is authorized and empowered to promulgate from time to time such rules and regulations with respect to the establishment and maintenance of such accounts and records as the finance director deems necessary to carry into effect the purpose and intent of the provisions of this section.

(G)

Seller's collection expense to be recognized in establishing rates.

(1)

All reasonable expense incurred by a seller in making the collections and remittances and in fulfilling the duties prescribed by this section, constitutes an operating expense and shall be accorded full recognition as such in the establishment of rates and charges for supplying electric and water service in the town.

(2)

Each seller of telecommunication services may deduct and retain one percent of the amount of the tax collected and due to the town as compensation for records keeping and the collection and remittance of the tax.

(H)

Violation or failure to comply with section. No purchaser shall evade the payment of the excise tax levied in this section, or of any part thereof, or fail or neglect to pay such excise tax within 30 days after the same has become due and payable, nor shall any seller fail or refuse to pay to the town all amounts of excise tax payable to the town by the seller under this section or fail or refuse to file such monthly sworn statement, or set forth any erroneous or false information therein with intent to defraud the town or refuse to permit the finance director to examine the accounts and records to be kept as required by subsection (F) of this section.

('71 Code, §§ 21-6—21-10; Ord. 183, passed 11-4-70; Amd. Ord. 188, passed 2-3-71; Amd. Ord. 86-35, passed 1-5-87)

Editor's note

Section 4 of Ord. 86-35 states: "This ordinance shall take effect on February 1, 1987 and remain in effect until September 30, 1987.