As used in this chapter, the following terms
shall have the meanings indicated:
ELECTRONIC TRANSFER
The use of the Automated Clearing House (the "ACH") or other
electronic transfer system approved on a case-by-case basis to send
the public service taxes collected directly from the seller's bank
to the bank so designated to receive such transfer.
INTERSTATE
As applied to telecommunication services, originating in
the State of Florida but not terminating in this state, or terminating
in this state but not originating in this state.
LOCAL TELEPHONE SERVICES
A.
Includes:
(1)
The access to local telephone system and the
privilege of telephonic-quality communication with substantially all
persons having telephone or radio telephone stations constituting
a part of such local telephone system; or
(2)
Any facility or service provided in connection with a service described in Subsection
A(1) above.
B.
The term "local telephone service" does not
include any service which is a toll telephone service, private communication
service, cellular mobile telephone or telecommunication service, specialized
mobile radio, or pagers and paging service, including but not limited
to beepers and any other form of mobile and portable one-way or two-way
communication, or teletypewriter or computer exchange service.
PRIVATE COMMUNICATION SERVICE
Includes:
A.
A communication service furnished to a subscriber
or user that entitles the subscriber or user to exclusive or priority
use of a communication channel or groups of channels or to the use
of an intercommunication system for the subscriber's stations, regardless
of whether such channel, groups of channels or intercommunication
system may be connected through switching with a service described
in "local telephone services," "teletypewriter or computer exchange
service" or "toll telephone service";
B.
Switching capacity, extension lines and stations or other associated services which are provided in connection with and which are necessary or unique to the use of channels or systems described in Subsection
A above; or
C.
The channel mileage which connects a telephone
station located outside a local telephone system area with a central
office in such local telephone system.
REMIT, REMITTANCE and REMITTING
For purposes of the public service tax imposed by this chapter,
the sending by the seller and the receipt by the City of all taxes
levied and collected pursuant to this chapter.
SELLER
A person, firm, corporation or other legal entity who sells
directly to the consumer.
TELECOMMUNICATION SERVICE
Includes:
A.
Local telephone service, toll telephones service,
telegram or telegraph service, teletypewriter or computer exchange
service, or private communication service; or
B.
Cellular mobile telephone or telecommunication
service, specialized mobile radio and pagers and paging service, including
but not limited to beepers and any other form of mobile and portable
one-way or two-way communication, but does not include services or
equipment incidental to telecommunication services enumerated in this
subsection such as maintenance of customer premises equipment, whether
owned by the customer or not, or equipment sales or rental for which
charges are separately stated, itemized or described on the bill,
invoice or other tangible evidence of the provision of such service.
TELETYPEWRITER OR COMPUTER EXCHANGE SERVICE
The access from a teletypewriter, telephone, computer or
other data station of which such station is a part and the privilege
of intercommunication by such station with substantially all persons
having teletypewriter, telephone, computer or other data stations
constituting a part of the same teletypewriter or computer exchange
system, to which the subscriber or user is entitled upon payment of
a charge or charges, whether such charge or charges are determined
as a flat periodic amount, on the basis of distance and elapsed transmission
time or some other method. The term "teletypewriter or computer exchange
service" does not include local telephone service or toll telephone
service.
TOLL TELEPHONE SERVICE
A.
Includes:
(1)
A telephonic-quality communication for which
there is a toll charge which varies in amount with the distance and
elapsed transmission time of each individual communication; or
(2)
A service which entitles the subscriber or user,
upon the payment of a periodic charge which is determined as a flat
amount or upon the basis of total elapsed transmission time, to the
privilege of an unlimited number of telephonic communications to or
from all or a substantial portion of the persons having telephone
or radio telephone stations in a specified area which is outside the
local telephone system area in which the station provided with this
service is located.
B.
The term "toll telephone service" includes interstate
and intrastate wide-area telephone service charges.
There is hereby imposed and levied by the City on each purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured) and potable water service in the corporate limits of the City a tax in the amount of 10% of the payments received by the seller of the service from the purchaser for the purchase of the service. There is hereby imposed and levied by the City on each purchase of telecommunications service described in §
180-7 a tax in the amount of 7% of the payments received by the seller of the service from the purchaser of the service. There is hereby imposed and levied by the City on each purchase of fuel oil a tax in the amount of $0.04 per gallon. No tax hereby imposed shall not be applied against a fuel adjustment charge, if the charge is separately stated on each bill rendered by the seller to the purchaser for the purchase of a utility service, provided that fuel adjustment charge shall mean all increases in the cost a utility service to the purchaser resulting from an increase in the cost of fuel to the seller subsequent to October 1, 1973. In every case the tax shall be collected from the purchaser of the service and paid by the purchaser for the use of the City to the seller of the service at the time of the purchaser's paying the charge therefor to the seller, but not less often than monthly. The tax shall be collected on all payments received by the seller in payment of bills, statements or invoices rendered by the seller to the purchaser.
Where the purchase of the utility service upon
which a tax is imposed and levied by this chapter is from the City
or an independent agency, as seller, it shall be the duty of the official
responsible for billing to state the amount of the tax on all statements
of charges rendered to the purchasers of the utility service and the
tax shall be collected from the purchasers by the Director of Finance
at the time of collecting the purchase price charged for each transaction.
The Director of Finance shall audit the charges and taxes so collected.
The public service tax imposed and levied by
the City is applicable to telecommunication services which originate
and terminate in the State of Florida, at a rate of 7% of the total
amount charged for any telecommunications service provided within
the City or, if the location of the telecommunications service provided
cannot be determined, the total amount billed for such telecommunications
service to a telephone or telephone number, a telecommunications number
or device or customer's billing address located within the municipality
excluding public telephone charges collected on site, charges for
any foreign exchange service or any private line service except when
such services are used or sold as a substitute for any telephone company
switched service or dedicated facility by which a telephone company
provides a communication path, access charges, and any customer access
line charges paid to a local telephone company. Telecommunications
service, as defined in F.S. § 203.012(5)(b), shall be taxed
only on the monthly recurring customer service charges excluding variable
usage charges. If the sale of a taxable telecommunication service
also involves the sale of an exempt service, such as cable television,
the tax shall be applied to the value of the taxable service in accordance
with F.S. § 166.231(9)(f).
There are exempted from payment of 100% of the
tax levied and imposed by this chapter the following:
A. The United States, the state and the City, and agencies,
boards, commissions and authorities thereof, and any recognized church.
C. Purchases of local telephone service or other telecommunications
service for hire or otherwise for resale.
D. The purchase of natural gas or fuel by a public or
private utility, either for resale or for use as fuel in the generation
of electricity, or the purchase of fuel oil or kerosene for use as
an aircraft engine fuel or propellant or for use in internal combustion
engines.
In all cases where the seller of electricity,
metered or bottled gas (natural, liquefied petroleum gas or manufactured),
potable water service, fuel oil or telecommunications service collects
the price thereof, the tax hereby imposed and levied shall be computed
on the aggregate amount of purchase, except fuel adjustment charges
on which no tax is levied, provided that the amount of the tax to
be collected shall be the nearest whole cent to the amount computed.
The purchase of the utility service upon which
a tax is imposed and levied by this chapter shall embrace and include
any part of the transaction of purchase occurring in the City, whether
it is the entering into a contract for the purchase of the utility
service, the payment of the charges therefor or the use of the lines,
poles, pipes, wires or the streets for the transmission or delivery
of the utility service.
It shall be unlawful and a violation of this chapter for a purchaser to willfully fail, refuse or neglect to pay the tax hereby imposed and levied and for a seller or an officer, agent or employee of a seller to willfully make a false report, fail to make a report or fail to pay the tax or violate any other provision hereof. Violators shall be subject to the general penalty set forth in §
1-16 and in addition shall be liable to the City for the amount of the tax that would have been payable in respect to the purchase or purchases, together with the late penalties set forth in §
180-4B. Additional fees may be assessed against sellers not complying with any provision of this chapter, said fee being based upon the actual cost incurred by the City in collecting the public service tax or information due.
The Department of Community Improvement may
refuse to issue an occupational license to an applicant or to renew
the same, if the public service tax of the applicable business is
delinquent and remains unpaid.
The Director of Finance is instructed not to
mail a penalty bill for the tax hereby imposed when the penalty for
late payment is less than $5. Sellers who collect taxes during any
month in an amount of less than $1 shall not be required to transmit
the tax to the City until the amount collected exceeds $1.
The Director of Finance is responsible to maintain,
provide, update and make available an alphabetical listing, a complete
listing of all street names within the City of South Pasadena in accordance
with the criteria as established in F.S. § 166.231(9)(d).
The Director of Finance shall furnish this list as well as any updates
to every utility provider who is subject to the provisions of this
chapter.