§ 46-191. Levied; amount.

(a)

Pursuant to the authority and provisions of F.S. § 166.231, there is hereby levied and imposed by the city upon each purchase of electricity, water, and metered or bottled gas within the corporate limits of the city a public service tax in the amount of ten percent. Such tax shall be calculated, levied and imposed upon each separate bill or statement for purchase rendered by the seller of the taxable item to each purchaser of such service.

(b)

Pursuant to the authority and provisions of F.S. § 166.231, there is hereby levied and imposed by the city upon each purchase of fuel oil within the corporate limits of the city a public service tax in the amount of $0.04 per gallon.

The purchase of fuel oil by a public or private utility for use as a fuel in the generation of electricity or the purchase of fuel oil for use as an aircraft engine fuel or propellant or for use in internal-combustion engines is exempt from taxation hereunder.

(Ord. No. 98-12, Art. II(§ 7), 8-18-98)