(A) All providers of communication services as defined in F.S. § 202.11(3), as amended from time to time, subject to the City's local communications services tax shall remit said tax in accordance with F.S. Chapter 202, as amended from time to time, and shall be subject to all regulations and requirements set forth in F.S. Chapter 202.
(B) It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), water service, and telegraph service, within the corporate limits of the city, to collect from the purchaser thereof for the use of the city the taxes hereby levied at the time of collecting the selling price charged for each and every transaction; and to report and pay over, on or before the tenth day of each calendar month to the City Treasurer all such taxes levied and collected during the preceding calendar month; however, it is further provided that if the seller shall elect to pay such tax to the city on the basis of bills rendered to purchasers and consumers in advance of collecting the same from the purchaser or consumer, the seller shall report and pay over, on or before the twentieth day of each calendar month to the City Treasurer all such taxes billed to purchasers and consumers during the preceding calendar month.
(1) It shall be unlawful for any seller to collect the price of any purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), water service, and telegraph service, sold within the city limits, without at the same time collecting such tax hereby levied in respect to such purchase or purchases unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser or consumer; however, the seller shall not be liable for the payment of such tax upon uncollected bills.
(2) Any seller, other than a communications services provider failing to collect such tax at the time of collecting the price of any purchase and sale, as aforesaid, where the seller has not elected to assume and pay such tax shall be liable to the city for the amount of such tax in like manner as if the same had actually been paid to the seller, and the City Manager shall bring and cause to be brought all such suits and actions and take such proceedings as may be necessary for the recovery of such tax. Any provider of communications services failing to remit the requisite local communications services tax shall be subject to the penalties and interest provisions set forth in F.S. Chapter 202, as amended from time to time.
('72 Code, § 32-34)
(C) (1) The sellers of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), water service, and telegraph service, within the corporate limits of the city, shall act as the collection medium and collecting agency for the collection from the purchaser of the herein levied tax for the use of the city and in the event the tax be not paid or collected, the seller of the service shall discontinue service and future sale to such persons so not paying; however, the city may bring such legal action as in its discretion may appear advisable under the terms of this section. Pursuant to F.S. §§ 202.12(2) and 202.16(1)(a),(b),(4), as amended from time to time, the provider of communications services shall collect the requisite tax from the purchaser and shall remit and report said tax in accordance with F.S. Chapter 202, as amended from time to time.
(2) The sellers of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), water service, and telegraph service, within the corporate limits of the city, shall furnish to the city a certification duly executed by one of the officials of the company certifying as to the accuracy and correctness of billing and collections required under the terms of this section, which certification shall accompany the remittance of such tax collected or paid for the preceding month.
('72 Code, § 32-37)
(Ord. 1385, passed - - ; Am. Ord. 1433, passed - - ; Am. Ord. O-77-59, passed 7-27-77; Am. Ord. O-85-56, passed 11-20-85; Am. Ord. O-2002-09, passed 2-6-02)