(a) There is hereby levied and imposed by the city a public service tax upon purchases within the municipality of telecommunications service which originates and terminates in this state at a rate not to exceed seven (7) per cent of the total amount charged for any telecommunications service provided within the municipality or, of the location of the telecommunications service provided within the municipality 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 municipality, excluding 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. However, telecommunications service as defined in Section 203.012(5)(b), Florida Statutes (1987) shall be taxed only on the monthly recurring customer service charges excluding variable usage charges.
(b) When the seller renders a bill to the purchaser to cover purchases made during the period of time to which the bill is applicable, the amount of public service tax shall be stated separately from governmental charges and taxes, and shall not be levied thereon.
(c) The purchaser shall pay such public service tax to the seller at the time of payment of each such bill. The seller, as collection agent for the city, shall collect such public service tax from the purchaser at the time of payment of each such bill. Provided and to the extent that such bills are subsequently paid, the seller shall remit the public service tax to the finance department in accordance with the provisions hereinafter stated.
(d) The tax authorized by this division shall apply to services rendered and billed on or after the effective date of Ordinance No. 88-40.
(e) Services competitive within telecommunication services as defined in Section 203.012, Florida Statutes (1987) shall be taxed on comparable terms and on a comparable base at the same rate.
(Ord. No. 88-40, § 8, 9-7-88)