(a) General. The United States of America, the State of Florida, and all counties, school districts, and municipalities of the state, public bodies exempted by law or court order, political subdivisions and agencies, boards, commissions and authorities thereof, and any recognized church in this state for use exclusively for church purposes, are hereby exempted from payment of the tax levied by this article. A recognized church that claims one of the foregoing exemptions to be entitled to the same must certify to the seller that it qualifies for the exemption, which certification may encompass all purchases after a specified date or other multiple purchases. A seller accepting the certification required by this subsection is relieved of the obligation to collect and remit tax, and a seller is not required to collect tax from such an exempt governmental body. A recognized church that claims an exemption as set forth in this subsection shall certify to the seller that said purchaser qualifies for the exemption, which exemption may encompass all purchases after a specified date or other multiple purchases. Copies of said certifications and consumer certifications of exemption shall be maintained by the seller and made available upon request to the town. (Legislative Authority: Section 166.231(5) and (9), Florida Statutes (2007))
(b) Fuel adjustment charge. The public service tax shall not be levied against any fuel adjustment charge applicable to the purchase of electricity, metered natural gas, metered or bottled liquified petroleum gas, metered or bottled manufactured gas, or water service; provided, that such charge shall be separately stated on each bill issued by a seller to a purchaser.
(Legislative Authority: Section 166.231(1)(b), Florida Statutes (2007))
(Ord. 98-02, passed 3-16-98; Am. Ord. 2008-05, adopted 6-18-08)