§ 100.63 FEES SEPARATE FROM TAXES.
   The fees imposed pursuant to this subchapter are a fee and not a tax as specified in F.S. § 337.401; consequently,
   (A)   The payments to be made pursuant to this subchapter shall not be deemed to be in the nature of a tax;
   (B)   Such payments shall be in addition to any and all taxes of a general applicability; and
   (C)   The fee specified herein is consideration for occupation of the city's rights-of-way, including all public easements, for the purpose of erecting, constructing and maintaining telecommunications systems.
(Ord. 2001-32, passed 1-23-01)