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 Ocala
 Code of Ordinances
 Chapter 62. TAXATION
 Article II. PUBLIC SERVICE TAX

  § 62-32. Levy of tax on local telephone service.  

Latest version.

  • There is hereby levied and imposed by the city, upon every purchase of local telephone service in the corporate limits of the city included in or reflected by any bills required to be rendered by the seller to the purchaser under this article, a public utility tax based upon a charge made by the seller thereof, as follows:

    (1)

    When the seller renders a bill to the purchaser to cover such purchase made during the period of time to which such bill is applicable, the amount of tax shall be 7½ percent, exclusive of governmental charges and taxes, of the total amount shown on such bill as due and payable on account for the purchase of local telephone service. The total amount of taxes due pursuant to this section shall be computed to the nearest whole cent.

    (2)

    The seller is required and it shall be his duty to render to each purchaser, at least once per month, a bill covering all such purchases made, and the amount of such tax shall be entered and shown by the seller as a separate item on each such bill, and such tax shall become due and payable to the city at the time such bill comes due and payable to the seller.

    (3)

    The purchaser is required and it shall be his duty to pay such utility tax to the seller at the time of payment of each such bill. The seller shall act as agent of the city to collect the tax. The seller is hereby authorized and required, and it shall be his duty, to collect such public utility tax from such purchaser at the time of the payment of each such bill, and to remit the tax to the city in accordance with the provisions stated in this article.

    (4)

    Purchases of taxable local telephone service by the United States government, the state, the county or the city are exempt from taxation under this article. Purchases of taxable local telephone service by churches recognized by the state, if the local telephone service is used exclusively for church purposes, are exempt from taxation under this article.

    (5)

    For the purpose of establishing what purchasers are liable for the tax, and from whom the seller must collect the tax, the city shall provide the seller a current street location map evidencing the corporate limits of the city. The city shall notify the seller, in writing, of any change in the corporate limits of the city.

(Code 1985, § 11-151; Ord. No. 2283, § 1, 6-23-92)