392 Telecommunication Ordinance - Laserfiche WebLink

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tax shall be entered and shown by the seller as a separate item on each such bill and shall become due and payable to the city whenever such bill becomes due ;and payable under the rules and regulations of the seller , provided and to the extent that such bills are subsequently paid . ' d . The purchaser is required. And it shall be his duty to pay such public utility tax to the seller , as agent for the city, at the time of the payment of each such bill . 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 same to the City Manager in accordance with the provisions hereinafter stated . SECTION 4. Section 23 . 23 , City Code , concerning exemptions is added to read : ( 1 ) Purchases of the taxable telecommunications services by the United - Stites—government, the State of Florida, the county, a municipality, any recognized , church in this state is used exclusively for church purposes , and purchases of local telephone service or other telecommunications service for use in the conduct of telecommunications services for hire or otherwise for resale are exempt from taxation under this ordinance . SECTION 5 . Section 23 . 24 , City Code , concerning seller compensation is added to read : ( 1 ) For the purpose of compensating the seller , the seller shall be allowed one percent ( 1 %) of the amount of the tax collected and due to the city in the form of a deduction from the amount collected for remittance . The deduction is allowed as compensation for keeping of record and collection of tax and remitting the same .