§ 54-123. Collection and remittance.

The public service tax shall be charged by the seller for the sale of electricity, metered or bottled gas (natural or manufactured), water service, fuel oil or telecommunications service within the corporate limits of the city, and such tax shall be collected from the purchaser by the seller for the use by the city at the time of collecting the selling price charged for each transaction, and the seller shall report and pay over on or before the second Monday of each calendar month to the city treasurer all such public service taxes levied and collected during the preceding calendar month. Any seller failing to collect such public service tax at the time of collecting the price of any sale of electricity, metered or bottled gas (natural or manufactured), water service, fuel oil or telecommunications service where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such public service tax in the same manner as if the tax had actually been paid to the seller. The seller shall not be liable for the payment of the public service tax on uncollected bills until such bills have been duly paid by the purchaser. The city may bring, and cause to be brought, all such suits and actions and take such proceedings as may be necessary for the recovery of such tax.

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

State law reference

Procedures for collection, F.S. § 166.232.