(A)   Title.  This subchapter may be cited as the Town Utility Tax Code.
   (B)   Authority  for  regulation.  This chapter is enacted under the home rules powers of the town to promoted the public health, safety, welfare and economic order of the community, by providing for a public service tax, also commonly known as a utility tax.  The tax is adopted pursuant to authority set forth in Florida Constitution of 1968, Article VII, §§ 1(a) and 9(a), (no tax shall be levied by a municipality, except as may be permitted by general law); F.S. §§ 166.231, 166.233 and 166.234, (general law providing for the levy of a public service tax), Florida Constitution of 1968, Article VIII, § 2, (municipal home rule) and F.S. § 166.021 (implementation of municipal home rule), inter alia, all as the same may be amended from time to time.
(Ord. 2001-03, passed 8-26-2001)