Pursuant to the authority and provisions of F.S. § 166.231, there is hereby levied
and imposed by the city upon each and every purchase of telecommunications service
as defined by F.S. § 203.012 which occur within the city and originates and terminates
in this state, a telecommunications tax in the amount of seven percent. Such tax shall
apply to 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 of 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 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.
(Ord. No. 98-12, Art. I(§ 1), 8-18-98)
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