(a) Except as otherwise provided herein, there is hereby levied by the city on each and every purchase in the city of electricity and metered or bottled gas (natural, liquefied petroleum gas, or manufactured), a tax based upon the charge made by the seller thereof, said tax to be at the rate of ten (10) per cent upon said charges, which tax, shall in every case, be paid by the purchaser, for the use of the city, to the seller of such electricity or gas at the time of paying the charge therefor, to the seller thereof, but not less often than monthly.
(b) Except as otherwise provided herein, there is hereby levied in the city on every sale in the city of fuel oil (fuel oil being defined as any bunker C oil, number one (1) and number two (2) fuel oil, and kerosene or any combination thereof for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the corporate limits of the City) a tax of four (4) cents per gallon of fuel oil purchased, which tax shall in every case be paid by the purchaser, for the use of the city, to the seller of such fuel oil at the time of paying the charge therefor, to the seller thereof, but not less often than monthly.
(Code 1958, § 26-5; Ord. No. 85-8, § 1, 1-15-85; Ord. No. 85-14, § 1, 2-19-85; Ord. No. 88-40, § 1, 9-7-88)
State law reference-Levy authorized, F.S. § 166.231(1)(a).