Laserfiche WebLink
municipality; provided , however, purchases within the <br /> city of telecommunications services as defined in <br /> Florida Statutes Section 2O3 . O12 ( 5 ) ( b ) shall be taxed <br /> only on the monthly recurring customer service charges <br /> excluding variable usage charges . <br /> ( 5) Purchase Within the City 7 A purchase is <br /> within the City if the communication originates or <br /> terminates within the city and is billed to a purchaser , <br /> telephone or telephone number , or telecommunications <br /> number or device within the city. <br /> SECTION 3. Section 23 . 22 , City Code , concerning <br /> amount of tax is added to read : <br /> ( 1 ) There is hereby levied and imposed by the <br /> city, upon every purchase in the City of Zephyrhills of <br /> taxable telecommunications services and competitive <br /> services , a public service tax which shall be determined <br /> as follows : <br /> a. The tax shall be levied only upon purchases <br /> with the City of Zephyrhills and billed after June 1, <br /> 1986 , in the amount of seven percent ( 7%) of <br /> the payments received by the seller of the taxable <br /> telecommunications services from the purchaser for the <br /> purchase of such service within the city. Services <br /> ' competitive with those enumerated above shall be taxed <br /> on a comparable base at the same rates. <br /> b . When the seller , in accordance with its rules <br /> and regulations , renders a bill to the purchaser to r _ <br /> - - cover" punch-ases made during the period -of time to which <br /> the bill is applicable, the amount of public service tax <br /> shall be exclusive of governmental charges and taxes <br /> shown on any such purchases for the total amount . <br /> c . The seller is required and it shall be his duty <br /> to render to each purchaser bills covering all such <br /> purchases made , and the amount of such public utliity <br /> r , <br /> 0. 11. 1469--PG___1.544 <br />