§ 66-28. Electricity exemption.

(a)

The tax on electricity authorized under section 66-26 shall not be levied and collected on the first 50 kilowatt hours per month purchased for residential use. Such exemption shall apply to each separate residential unit, regardless of whether such unit is on a separate or central meter, and shall be passed on to each individual tenant.

(b)

The electric utilities shall compute the amount of the tax loss resulting from such exemption for each month and shall:

(1)

Deduct this amount from the tax due the state for sales and use tax under F.S. ch. 212; and

(2)

Remit this amount to the city in accordance with section 66-29.

(Code 1988, § 20-18)

State law reference

Authority to exempt, F.S. § 166.231(3).