(A) There is hereby levied and imposed by the town, upon every purchase in the town of taxable telecommunication services, a tax which shall be upon the purchase within the town of local telephone services at a rate not to exceed 6.65% of the monthly recurring customer service charges.
(B) The seller shall be allowed 1% of the amount of the tax collected and due to the town in the form of a deduction from the amount collected for remittance. The deduction shall be allowed as compensation for the keeping of records and for the collection of, and the remitting of, the tax.
(C) It shall be the duty of every seller of telecommunications service to collect from the purchaser for the use of the town, the public service tax levied by this section at the time of collecting the selling price for each transaction. All taxes levied and collected during the preceding month shall be paid over each calendar month to the Town Manager together with a return. The form of the return shall be determined by the seller; provided, however, that the return must identify the name and address of the seller, the period of the return, the amount collected from the sale of taxable telecommunication services, any collection allowance taken, the amount of the tax remitted with the return, and the name and telephone number of the person authorized by the seller to respond to inquiries from the town concerning the seller’s administration of the tax. The date upon which the return is required to be filed shall be as set forth in F.S. Ch. 212, as amended from time to time; provided, that for reasonable cause shown together with the payment of interest and penalties, as appropriate, the town may grant the seller an extension of the due date upon written request by the seller.
(D) It shall be unlawful for any seller to collect the price of any purchase of telecommunication services 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) Penalty, see § 34.99
Statutory reference:
Municipalities; public service tax, see F.S. § 166.231