§ 53.01 UTILITY TAX.
   (A)   Imposed. There is levied a tax of 10% on the purchase of electricity, metered or bottled gas, and water service within the city limits.
   (B)   Fuel adjustment charge. As used in this section, FUEL ADJUSTMENT CHARGE shall mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973. This section shall apply to the purchase by the utility, as fuel, of any matter utilized to produce heat by burning or combustion. Fuel adjustment charges shall be separately stated on all billing statements to consumers. The tax provided for herein shall not be applied against any fuel adjustment charge as defined herein.
   (C)   Nonapplicability. The purchase of natural gas by a public or private utility either for resale or for use as fuel in the generation of electricity; or the purchase of kerosene for use as an aircraft engine fuel or propellant, or for use in internal-combustion engines shall be exempt from taxation hereunder as shall also be the United States Government, the state, or any public body as defined in F.S. § 1.01, and any recognized church for use exclusively for church purposes.
   (D)   Similar services. Services competitive with those enumerated in subsection (A) shall be taxed at the same rates.
   (E)   Collection. The tax authorized hereunder shall be collected by the seller of the taxable item from the purchasers at the time of payment of the service and shall be remitted to the city by the seller monthly.
   (F)   Electricity for crime preventative lighting.
      (1)   For the purpose of this subsection, CRIME PREVENTATIVE LIGHTING shall mean any exterior, artificial illumination provided for the lighting of the streets, sidewalks, public places, parks, parkways, and city buildings within and without the city, or other property reserved for the use, benefit, or enjoyment of the general public. This subsection shall not include any light mounted on a vehicle or other mobile device, any light designed for the purpose of decoration or sign illumination, or where the primary purpose is commercial, rather than crime prevention, as defined herein.
      (2)   The purchase of electricity for crime preventative lighting shall be exempt from taxation imposed by virtue of subsection (A).
      (3)   Application for exemption under this subsection shall be made to the City Commission. In each instance where an application is made, the Commission shall determine whether the lighting described in the application is crime preventative lighting. No determination shall be made until the Commission has first consulted with the City Manager, the City Engineer, and the City Attorney. Upon affirmative vote of four members of the Commission, an application for exemption under this subsection shall be approved.  
(`69 Code, 15-1) (Ord. 434, passed 9-27-76; Am. Ord. 440, passed 2-7-77; Am. Ord. 5-26, passed 9-29-79; Am. Ord. 704, passed 8-1-84; Am. Ord. 813, passed 11-5-86; Am. Ord. 1296, passed 3-3-99; Am. Ord. 1481, passed 5-5-04)