(a) There is hereby levied by the town within the corporate limits of the town on each sale of electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, and water service, a public service tax on the charge made by the seller thereof, which tax in every case shall be paid by the purchaser (for the use of the town) at the time of paying the charge therefor. Said tax shall be computed on the basis of 9.5% of the payments received by the seller from the purchaser for the purchase of said service.
(b) It shall be the duty of every seller of electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, or water service, to collect from the purchaser for the use of the town, the tax levied by this article at the time of collecting the selling price for each transaction. All such taxes levied and collected during the preceding month shall be reported and paid over on or before the 15th day of each calendar month to the Town Manager. (Legislative Authority: Section 166.231(7), Florida Statutes (2007))
(c) It shall be unlawful for any seller to collect the price of any purchase of electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, or water service, without at the same time, collecting the tax levied by this article in respect to such purchase(s) unless such seller shall elect to assume and pay such tax without collecting such tax from the purchaser. (Legislative Authority: Section166.231(7), Florida Statutes (2007))
(Ord. 98-02, passed 3-16-98; Am. Ord. 2008-05, adopted 6-18-08)