§ 14-27. DEFINITIONS.
   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   FUEL ADJUSTMENT CHARGE. All increases in the cost of utility services to the ultimate customer resulting from an increase in the cost of fuel to the utility subject to October 1, 1973. (Legislative Authority: Section 166.231(1)(b), Florida Statutes (2007)).
   PUBLIC SERVICE TAX. The tax authorized by Sections 166.231, 166.232, 166.233, and 166.234, Florida Statutes on the purchase of:
   1)   Electricity;
   2)   Metered natural gas;
   3)   Metered or bottled liquified petroleum gas;
   4)   Metered or bottled manufactured gas; and
   5)   Water service,
said purchases occurring within the municipal limits of the town. (Legislative Authority: Section 166.231(1)(a), Florida Statutes (2007))
   PURCHASE. Every act or transaction whereby possession of, utilization of, or control over electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, or water service, which are subject to a public service tax, becomes vested in the purchaser within the corporate limits of the town for which payment is made pursuant to a duty and obligation thereof.
   PURCHASE OF ELECTRICITY. The purchase of electricity by the person who will consume it within the town. (Legislative Authority: Section 166.231(1)(a), Florida Statutes (2007))
   SELLER. Any person rendering electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, or water service, which are subject to a public service tax, to a purchaser.
(Ord. 98-02, passed 3-16-98; Am. Ord. 99-04, passed 6-16-99; Am. Ord. 2008-05, adopted 6-18-08)