§ 82-31. Public service tax.

(a)

Effective October 1, 1984, there is hereby levied in the city on every sale in the city of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and water service, a tax of ten percent upon the payments received by the seller thereof from the purchaser for the purchase of such service.

(b)

Effective October 1, 1984, there is hereby levied in the city on every sale in the city of fuel oil (fuel oil being defined as any bunker C oil, number one and number two fuel oil, and kerosene or any combination thereof for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the corporate limits of the city), a tax of $0.04 per gallon of fuel oil purchased.

(c)

Effective May 1, 1988, there is hereby levied in the city on every sale in the city of telecommunication services which originate and terminate within the state (telecommunication services being defined as those service defined in F.S. § 203.012), a tax of seven percent upon the payments received by the seller thereof from the purchaser for the purchase of such service.

(Code 1979, § 29-16)