§ 17-20. Amount of tax.

There is hereby levied and imposed by the city, upon every purchase in the city of taxable telecommunications services and comparable services, a tax which shall be determined as follows:

(1)

The tax shall be levied only upon purchases within the city in the amount of seven (7) per cent of the total amount charged for any taxable telecommunication service provided within the city or, if the location of the taxable telecommunication service provided cannot be determined, the total amount billed for such taxable telecommunications service to a telephone or telephone number, a telecommunication number or device or a purchaser's billing address located within the city. Services comparable with those enumerated above shall be taxed on a comparable case at the same rates.

(2)

When the seller, in accordance with its rules and regulations, renders a bill to the purchaser for purchases made during the period of time to which the bill is applicable, the amount of this tax shown on the bill shall be computed on the total amount of said bill, excluding other governmental charges and taxes.

(3)

The seller shall render to each purchaser bills covering all such purchases made, which shall show the amount of this tax as a separate item on each bill and which amount shall become due and payable to the city whenever such bill becomes due and payable under the rules and regulations of the seller, provided and to the extent that such bills are subsequently paid.

(4)

The purchaser is required to pay the public utility tax to the seller, as agent for the city, at the time of the payment of each such bill. The seller is required to collect the public utility tax from such purchaser at the time of the payment of each such bill and to remit the same to the city pursuant to this section.

(5)

Revenues derived from this tax on the purchase of taxable telecommunications services shall be deposited with the general funds of the city and used with other general funds for such purposes as may be set forth in the annual operating budget.

(6)

Services competitive with telecommunication services as defined in Florida Statute Section 203.012 shall be taxed on comparable terms and on a comparable base at the same rate.

(Ord. No. 89-111, § 2, 4-4-89)