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ORDINANCE NO. 4240--86
maintenance of customer premises equipment, whether evened by the eust-emer er net;
er equipment sales er rental' for which charges are separately stated, itemized; er
described on the bill; invoice; or other tangI44e evidenee of the prevision of such
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
RELATING TO TAXATION; AMENDING SECTIONS 44.19 and 44.20,
CODE OF ORDINANCES, TO ELIMINA'T'E CERTAIN
INCONSISTENCIES BETWEEN THE CODE OF ORDINANCES AND
RECENT AMENDMENTS TO FLORIDA LAW RELATING TO THE
PUBLIC SERVICE TAX ON TELECOMMUNICATION SERVICES]
PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY CPMMISSION OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. Section 44.19, Code of Ordinances, is amended to read:
Sec. 44.19. Definitions.
As used herein:
(a) Access charge or right of access, local telephone service, private
communication service, telecommunication service, teletypewriter or computer
exchange service and toll telephone service shall have the meanings set forth In
203.012, F.S,i{1984 Supplement}; as amended by chapter 86-1g4, Laws of Florida; as
the same may be amended from time to time, which definitions are adopted and
incorporated herein by reference.
Glass A telecommunication service means leeeA telephene, tall telephone
servkiee-, telegram or telegraph serviees; teletypewriter or, computer exchange service
and private eernmanieatien service:
Glass B teleeemmanleatien serviee means eellaler mere telephone er
teleeemmunieatien service; speeiaii?ed mebile radle, and pagers and pa&4ng service;
inelbding but not limited to ubeepersn and any ether form of mobile and portable ene-
way or two-way eemmunleation, but does net include services or equipment incidental
to the teleeemmunieatien services enumerated in this sabseetien { such as
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service or equipment:
(b) Purchase in the city means, with respect to teleeeremun+eatien service, that
the eomrmanieatien er%4nates or terminates within the city and 49 billed to a
purehaser; telephone or telephone number, or teleeemrnunications number or device
within the city. With respect to ether public services subject to the tax levied by
section 44.20 except telecommunication services, the term means every instance in
which the commodity or service Is delivered to a purchaser or consumer within the
city, regardless ,of whether the seller maintains its business office within the city or
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elsewhere. With respect to telecommunication services, theterm shall be synonymous
with "Provided within the city," and both terms shell have the mcanin provided b
Section 2. Section 44.20, Code of Ordinances, is amended to read:
Sec. 44.20. Levy.
(a) There is levied by the city on every purchase in the city of electricity,
metered or bottled gas (natural, liquefied, petroleum gas or manufactured), and water
service, a tax of ten (10) per cent of the payments received by the seller of the Item
taxed by this section from the purchaser for the purchase of such service. The tax
levied hereunder shall be collected by the seller of the item subject to this tax from
the purchaser at the time of payment for such sere ice.
(b) There is hereby further levied by the city a tax on every purchase in the city
of fuel oil at the rate of four cents ($0,04) per gallon which tax shall in every case be
paid by the purchaser of fuel oil to the seller of fuel oil. The tax levied herein on fuel
oil shall be collected by the seller of fuel oil from the purchaser at the time of
payment for such service. The term "fuel oil" as used herein shall include fuel oil
grade Nos. 1, 2, 3, 4 , 5 and 6, kerosene and coal oil.
(c) There is levied by the city a tax on every purchase in the city of el:ass A
telecommunication service, as defined hereinT which originates and terminates in this
state, at the rate of seven (7) per cent of the total amount charged for any
telecommunication services provided within the city or If the location of the
telecommunication services provided cannot be determined the total amount billed
for such telecommunication services to a telephone or tele hone number, a
telecommunications number or device or a customer's billing address located within
the city, charge fer sueh service; excluding public telephone charges collected on site,
charges for an foreign exchange service or an private line service exec t when such
services are used or sold as a substitute for an tele hone company switched service or
dedicated facility b which a telephone company provides a communication ath
access charges, and any customer access line charges paid to a local telephone
company. However, telecommunication services as defined in Section 203.012(5)(b)Florida Statutes, as the same may be amended from time to time shall be taxed only
on the monthly recurring customer service char es excluding variable usage charges.
4d? There is levied by the eity a tax on eves-y parehase 4n the a fy of elass B
tei'eeemmurAeatios service; as defined hereitr; whieh originates and terminates with
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i;ft4e state: at the rate of seven 474 per cent of the monthly recurring customer service
charges eae}uding variable usage ehargesr
Section 3. This ordinance shall take effect October 11 19861 provided, however,
that the taxes levied by this ordinance upon telecommunication services not subject to
the taxes levied by Ordinance 4077-85 shall Initially be collected as of the beginning of
the first complete billing cycle to occur after the effective date of this ordinance.
PASSP,D ON FIRST READING August: 21, 1986
PASSED ON SECOND AND
FINAL READING AND ADOPTED S tember 4, 1986
Maybr-commissibner
Attests '
City Jerk
Approved as to form
and correctness:
Lew
City Attorney/
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