(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 liquefied petroleum gas and 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. The tax shall be computed on the basis of 10% of the total charge made by the seller to the purchaser for the service.
(B) It shall be the duty of every seller of electricity, metered natural gas, metered or bottled liquefied petroleum gas or metered or bottled manufactured gas, to collect from the purchaser for the use of the town, the tax levied by this subchapter at the time of collecting the selling price for each transaction. All taxes levied and collected during the preceding month shall be reported and paid over on or before the fifteenth day of each calendar month to the Town Manager.
(C) It shall be unlawful for any seller to collect the price of any purchase of electricity, metered natural gas, metered or bottled liquefied petroleum gas or metered or bottled manufactured gas, without at the same time, collecting the tax levied by this subchapter in respect to the purchase(s) unless the seller shall elect to assume and pay the tax without collecting the tax from the purchaser.
(Ord. 2001-03, passed 8-26-2001; Ord. 2018-08, passed 9-25-2018) Penalty, see §
34.99
Statutory reference:
Municipalities; public service tax, see F.S. § 166.231