807-02 Public Service Tax - Laserfiche WebLink

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Ok K 4991 c S44 J ✓f .; City of Zephyrhills is hereby repealed and replaced with the following language: CHAPTER 33.012-Same-Collection Generally and Disposition of Tax: Discontinuance of Service upon Failure of Purchaser to Pay Tax and Seller's Charge. a. It shall be the duty of every Seller of electricity, metered or bottled gas (natural or manufactured), or fuel oil to collect from the purchaser for the use of the City and the tax levied by the preceding section, at the time of collecting the selling price charged for each transaction and to file a return and remit on or before the twentieth (20th) day of each calendar month, or if the twentieth day is either a legal holiday or is not a City business day, then on or before the first City business day, that is not also a legal holiday, following the twentieth (20th) day of the month, unto the City all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any Seller to collect the price of any sale of electricity, metered or bottled gas, (natural or manufactured), or fuel oil without, at the same time, collecting the hereby levied in respect to such sales, unless such Seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any Seller failing to collect such tax at the time of collecting the price of any sale where the Seller has not elected toassume and pay such tax shall be liable to the City for the amount of such tax in like manner as if the same had actually been paid to the Seller, and the City Council shall cause to be brought all suit actions and to take all proceedings in the name of the City as may be necessary for the recovery of such tax;provided, however, that the Seller shall not be liable for the payment of such tax upon uncollected charges. If any purchaser shall fail, neglect or refuse to pay to the Seller the Seller's charge and the tax hereby imposed and as hereby required on account of the sale for which such charge is made, or either, the Seller shall have and is hereby vested with the right, power and authority to-immediately discontinue further service to such purchaser until the tax and the Seller's bill shall have been paid in full. Sellers may remit by hand-delivery or postal service. - b. Notwithstanding any other provisions of this Section, in the event the total amount of tax anticipated to be collected with a calendar quarter does not exceed One Hundred and Twenty Dollars ($120.00), the Seller of such service may, with the written authorization of the City, remit the taxes collected during such calendar quarter to the City quarterly. In such case,the tax shall be due on or before the twentieth(20th) day of the month following the end of the calendar quarter in which the taxes were collected.