For the purpose of this subchapter, 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 consumer resulting from an increase in the cost of fuel to the utility subject to October 1, 1973.
LOCAL TELEPHONE SERVICE. Access to a local telephone system, and the privilege of telephonic-quality communication with substantially all persons having telephone or radio telephone stations constituting a part of the local telephone system, or any facility or service provided in connection with the service. The term LOCAL TELEPHONE SERVICE does not include any service which is a toll telephone service (as defined by F.S. § 203.012(7); private communication service (as defined by F.S. § 203.012(4)); cellular mobile telephone or telecommunication service (as defined by F.S. § 203.012(5)); specialized mobile radio; or pagers and paging service, including but not limited to “beepers” and any other form of mobile and portable one-way or two-way communication; or teletypewriter service (as defined by F.S. § 203.012(6)). Further, the term LOCAL TELEPHONE SERVICE does not include any public telephone charges collected on-site, access charges and any customer access line charges paid to a local telephone company.
PUBLIC SERVICE TAX. The tax authorized by F.S. §§ 166.231, 166.232, 166.233 and 166.234 on the purchase of:
(1) Electricity;
(2) Metered natural gas;
(3) Metered or bottled liquefied petroleum gas;
(4) Metered or bottled manufactured gas; and
(5) Telecommunications services, the purchases occurring within the municipal limits of the town.
PURCHASE OF ELECTRICITY. The purchase of electricity by the person who will consume it within the town.
PURCHASE. Every act or transaction whereby possession of, utilization of, or control over electricity, metered natural gas, metered or bottled liquefied petroleum gas, metered or bottled manufactured gas or telecommunications services, 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.
SELLER. Any person rendering electricity, metered natural gas, metered or bottled liquefied petroleum gas, metered or bottled manufactured gas or telecommunications services, which are subject to a public service tax, to a purchaser.
TELECOMMUNICATIONS SERVICES. Local telephone service.
(Ord. 2001-03, passed 8-26-2001)
Statutory reference:
Definitions, see F.S. § 203.012
Municipalities; public service tax, see F.S. § 166.231