§ 94-32. Levy.

Latest version.

(a)

There is hereby levied a tax by the city upon each purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), communications services, and water service (metered or bottled) within the corporate limits of the city in the amount of ten percent of each payment received by the seller for such utility service or commodity, which tax shall be paid by the purchaser to the seller for the use of the city at the time of paying the charge therefor but not less often than monthly; however, the amount of the communications services tax shall be as provided in F.S. § 202.20(1)(b).

(b)

The tax imposed by subsection (a) of this section shall not be applied against any fuel adjustment charge.

(Code 1960, § 8-9; Code 1992, § 7-52)

                    
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