(A) Every seller of electricity, metered natural gas, metered or bottled liquefied petroleum gas, metered or bottled manufactured gas or telecommunications services, shall keep complete records showing all purchases within the town of the commodities or services, which records shall show the price charged upon each purchase and the date thereof, all as set forth by F.S. § 166.234. The records shall be kept for inspection by the duly authorized agents of the town during the seller’s normal business hours at the official location of the seller’s books and records. The duly authorized agents of the town shall have the right, power and authority to make the transcripts thereof during the time they may desire. Records shall be retained by the seller for the statutorily required period.
(B) Each meter or measured service of electricity, metered natural gas, metered or bottled liquefied petroleum gas, metered or bottled manufactured gas or telephone call, shall constitute a separate purchase.
(Ord. 2001-03, passed 8-26-2001) Penalty, see § 34.99
Statutory reference:
Public service tax; administrative provisions; rights and remedies, see F.S. § 166.234