[Amended in its entirety 10-22-1996 by Ord. No. 96-10]
As used in this chapter, the following terms
shall have the meanings indicated:
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.
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.
Includes:
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
Any facility or service provided in connection with a service described in Subsection A(1) above.
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.
Includes:
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";
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
The channel mileage which connects a telephone
station located outside a local telephone system area with a central
office in such local telephone system.
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.
A person, firm, corporation or other legal entity who sells
directly to the consumer.
Includes:
Local telephone service, toll telephones service,
telegram or telegraph service, teletypewriter or computer exchange
service, or private communication service; or
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.
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.
Includes:
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
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.
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.
A.Â
It shall be the duty of every seller of electricity,
metered or bottled gas (natural, liquefied petroleum gas or manufactured),
potable water service, fuel oil or telecommunications service, in
acting as the tax collecting agency for the City, to collect from
the purchaser, for the use of the City, the tax hereby imposed and
levied at the time of collecting the purchase price charged for each
transaction, and to report and pay over, on or before the 15th day
of each calendar month, to the Director of Finance all the taxes imposed,
levied and collected during the preceding calendar month. In the event
the 15th day falls on a Saturday, Sunday or holiday, the time shall
be extended additionally to the next business day following the Saturday,
Sunday or holiday. The date of receipt of such taxes by the City will
be the date postmarked by the United States Postal Service, the day
received by the Director of Finance or, if by electronic transfer,
the date received by the bank so designated to receive electronic
transfers as indicated on the bank statement. The Director of Finance
is authorized to prescribe the forms on which the reports shall be
made, which forms shall provide for the reporting of a fuel adjustment
charge upon which no tax is levied. It shall be unlawful for a seller
of a utility service to collect the price of a sale of electricity,
gas, potable water service, fuel oil or telecommunications service
without, at the same time, collecting the tax hereby imposed and levied
in respect to the purchase or purchases and for a seller of the utility
service to fail to state a fuel adjustment charge upon which no tax
is levied separately from all other charges upon which the tax is
levied at the time the seller collects the charges and tax from the
purchaser.
B.Â
A seller failing to collect the tax at the time of
collecting the price of a purchase shall be liable to the City for
the amount of the tax in like manner as if it had actually been paid
to the seller; and a seller failing to show separately the amount
of the fuel adjustment charge upon which no tax is levied at the time
of collecting the charge shall be liable to the City for the amount
of tax which would have been collected on the charge if the tax had
been levied thereon. When a seller fails to make a report or fails
to pay the tax within the time required hereunder, a specific penalty,
in addition to all other penalties provided herein, shall be added
to the tax in the amount of 10% for the first thirty days or fraction
thereof, plus an additional 5% for each additional 30 days or fraction
thereof during the time which the failure continues, not to exceed
a total penalty of 25% in the aggregate, which penalty shall be payable
and collectible in the same manner as if it were a part of the tax
imposed. The Director of Finance shall cause to be brought all suits
and actions and to take all proceedings in the name of the City as
may be necessary for the recovery of the tax and/or the penalty, provided
that the seller shall not be liable for the payment of the tax upon
uncollected charges. If a purchaser fails, neglects or refuses to
pay the seller the seller's charge for the purchase or purchases and
the tax hereby imposed and levied and as hereby required on account
of the purchase for which the charge is made, or either, the seller
shall have and is hereby vested with the right, power and authority
to discontinue further service to the purchaser until the tax and
the seller's bill shall have been paid in full.
C.Â
For the purpose of compensating the seller of telecommunications
service, the seller shall be allowed 1% of the amount of the tax collected
and due to the City in the form of a deduction from the amount collected
for remittance. The deduction shall be allowed as compensation for
keeping of records and collection of the tax and remitting the same.
D.Â
Sellers remitting public service tax collections of
$10,000 or more, on average, per month over a period of three consecutive
months shall thereafter, beginning in the month immediately following
the third consecutive month, make all public service tax remittances
to the bank so designated to receive by electronic transfer using
the ACH system or other electronic means as may be approved on a case-by-case
basis. Those sellers meeting this criteria shall continue remittances
by electronic transfer regardless of whether the seller's average
collections fall below the ten-thousand-dollar threshold for any subsequent
consecutive three-month period, unless approval is given by the Director
of Finance to discontinue on a case-by-case basis. All other sellers
may remit by hand delivery, United States Postal service by first
class mail or electronic transfer. However, if a seller elects to
remit by electronic transfer, that seller shall thereafter always
remit by electronic transfer, unless approval is given by the Director
of Finance to discontinue on a case-by-case basis.
A.Â
Each seller of electricity, metered or bottled gas
(natural, liquefied, petroleum gas or manufactured), potable water
service, fuel oil or telecommunications service shall keep complete
records showing all purchases in the City of the service, which records
shall show the price charged upon each purchase (showing as separate
amounts the fuel adjustment charge upon which no tax is collected
and all other charges upon which the tax levied hereby is collected),
the date thereof and the date of payment thereof, and the records
shall be kept open for inspection by the duly authorized agents of
the City during business hours on all business days. The duly authorized
agents of the City shall have the right, power and authority to audit,
examine and make transcripts of any and all business and/or sales
records, including those records stored on computer software or otherwise
kept by electronic means, in any way pertaining to the sale, within
the City limits during such times as they may desire. It shall be
the duty of the Director of Finance to inspect the records at least
once every three years in order to determine that the tax hereby imposed
and levied is being properly reported and paid to the City by each
seller of the service, except for telecommunication services whose
records shall be inspected when determined to be necessary by the
Director of Finance on a case-by-case basis.
B.Â
Providers of telecommunications services taxable in
accordance with the provisions of this chapter shall provide to the
City, upon 60 days' notice, access to all applicable records for such
telecommunications service. However, any information received by the
City in connection with such audit is confidential and is not subject
to the provisions of F.S. § 119.07(1), in accordance with
F.S. § 166.231(9)(e).
C.Â
Records not located within the municipal limits of
the City of South Pasadena must be furnished by the seller to the
City of South Pasadena within 14 days of written demand except for
telecommunications service which must be given 60 days' notice. Should
the seller fail to comply with the written demand of notice, the City
of South Pasadena may authorize an agent or officer of the City to
conduct an audit at the location where said records are maintained,
at the seller's expense.
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.Â
The United States, the state and the City, and agencies,
boards, commissions and authorities thereof, and any recognized church.
B.Â
Sales of bottled water.
C.Â
Purchases of local telephone service or other telecommunications
service for hire or otherwise for resale.
D.Â
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.
