§ 66-26. Levied; rate.

(a)

There is imposed and levied by the city a tax upon each and every purchase of electricity, metered or bottled gas (natural, liquefied petroleum or manufactured), telephone service and telegraph service, in the amount of ten percent of the payments received by the seller of the taxable item from the purchaser for the purchase of such service.

(b)

There is imposed and levied a ten-percent tax on each and every purchase of water within the city limits. This 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 than monthly.

(c)

There is imposed and levied a tax upon the purchase of cable television service in the amount of ten percent of the payments received by the seller of the cable television service from the purchaser for the purchase of such service. This tax is levied to the extent necessary to meet all obligations to or for the benefit of holders or certificates which were issued prior to May 4, 1977.

(d)

There is imposed and levied a tax upon each and every purchase of fuel oil within the city in the amount of $0.04 per gallon.

(Code 1988, § 20-16)

State law reference

Exemptions, F.S. § 166.231.