§ 17-26. Levied.

(a)

There is hereby imposed and levied by the city a tax upon each and every purchase of metered or bottled gas (natural, liquefied petroleum gas or manufactured) in the amount of ten percent of each payment received by the seller for such utility service or commodity; and a tax upon every purchase of telecommunication services within the city including; local telephone service except for access charges or customer access charges; voice mail charges, call forwarding charges, conference calling charges, touch-tone charges, emergency number charges, directory listing and directory assistance charges which do not directly assist in accessing or transmitting telephone service; long distance service charges and WATS line service charges such as usage charges for incoming or outgoing service; minimum usage charges for long distance service for unlimited long distance calling; monthly recurring charges for cellular phone services and long distance calls billed separately to a cellular service customer; private line services such as dedicated line services when provided without using a local telephone company's infrastructure such as fiber optic, satellite or microwave systems; charge for the use of computers and related equipment to transmit data over the phone line when the service provides for direct intercommunication between computers including charges for converting, encoding or reconverting data to be transported as well as the cost of transportation in the amount of seven 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. This does not apply to sale or rental of equipment to transport data charges for sale or rental of cellular phone equipment, charges for rental, sale of connection of phone services; and information services such as 1-900 numbers.

(b)

There is further imposed a tax upon each and every purchase of electricity in the amount of the following percentages of each payment received by the seller of electricity services:

(1)

Beginning January 1, 2009, in the amount of two percent;

(2)

Beginning January 1, 2010, in the amount of four percent;

(3)

Beginning January 1, 2011, in the amount of six percent;

(4)

Beginning January 1, 2012, in the amount of eight percent;

(5)

Beginning January 1, 2013, in the amount of ten percent.

(c)

There is further imposed and levied by the city a tax upon each and every purchase of water services in the amount of five percent of each payment received by the seller for such water services; which tax shall be paid by the purchaser to the seller for the use of the city at the time of paying the change therefor, but not less often than monthly.

(d)

The tax on the purchase of electricity, metered natural gas, liquefied petroleum gas, either metered or bottled, manufactured gas, either metered or bottled, and water service shall be levied on purchases within the city.

(e)

The tax on the purchase of electricity, metered natural gas, liquified petroleum gas, either metered or bottled, manufactured gas, either metered or bottled, and water services shall also be levied for any of these services purchased in an area outside of the city under the authority of F.S. § 166.231(1)(c), more particularly described as follows:

SEE ATTACHED EXHIBIT "A"

(f)

The first 500 kilowatt hours of electricity purchased per month for residential use shall be exempt from the taxation under this article. This exemption applies to each separate residential unit, regardless of whether such unit is on a separate meter or a central meter, and shall be passed on to each individual tenant.

(Ord. of 8-12-46, § I; Ord. No. 293, § 1, 7-22-96; Ord. No. 398, § 1, 7-8-02; Ord. No. 400, § 1, 8-26-02; Ord. No. 633, § 1, 1-12-09)

Editor's note— Exhibit "A" referred to in § 17-26 above has not been included within this Code, but may be found attached to Ord. No. 633, on file in the office of the city clerk/finance director.

Note— See the editor's note to division 1 of this article.