§ 50-26. Levied; payment by purchaser.

(a)

There is imposed and levied by the city on each and every purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and local telephone service within the corporate limits of the city, excepting recognized churches, a tax based upon the charge made by the seller of each such utility service in the amount of three percent on the entire bill for each and every purchase of electricity, metered or bottled gas, and local telephone service.

(b)

The tax shall, in every case, be collected from the purchaser of such utility services and paid by such purchaser for the use of said city, to the seller of such electricity, gas and local telephone service at the time of the purchaser paying the charge therefor to the seller thereof, but not less often than monthly.

(Code 1963, § 16-4; Ord. of 10-5-1966, § 1; Ord. No. 92-1, § 1, 9-29-1992)

State law reference

Authority, F.S. § 166.231(1)(a).