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 Belleair Beach
 Code of Ordinances
 Chapter 54. TAXATION AND FINANCE
 Article III. PUBLIC SERVICE TAX

  § 54-122. Levied.  

Latest version.

  • (a)

    Utilities. There is levied and imposed a public service tax at a rate of ten percent on the payments received by the seller on each and every purchase of electricity, metered natural gas, liquefied petroleum gas, either metered or bottled, or manufactured gas, either metered or bottled, and water service, within the corporate limits of the city. The public service tax shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill of the seller. The term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

    (b)

    Fuel oil. There is levied by the city a tax, at the rate of $0.04 per gallon, on every purchase in the city of fuel oil. Such tax shall, in every case, be paid by the purchaser of fuel oil to the seller of fuel oil. The tax levied in this subsection on fuel oil shall be collected by the seller of fuel oil from the purchaser at the time of payment for such service. The term "fuel oil," as used in this subsection, includes fuel oil grades 1, 2, 3, 4, 5 and 6, kerosene and coal oil.

    (c)

    Telecommunications service. There is levied by the city a tax on every purchase in the city of telecommunications service which originates and terminates in the state, at the rate of seven percent 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 service to a telephone or telephone number, a telecommunication number or device or a customer's billing address located within the city, 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. However, telecommunications services as defined in F.S. § 203.012(5), shall be taxed only on the monthly recurring customer service charges, excluding variable usage charges.

(Ord. No. 99-11, 8-16-1999)