§ 15-128. Communications services tax.

(a)

There is hereby imposed in accordance with Chapter 202, Florida Statutes, a local communications services tax on all communications services at the rates established by Section 202.20(1) and (2), Florida Statutes.

(1)

From October 1, 2001 through September 30, 2002, the eleven-month conversion rate shall be five and one-half (5.5) percent, upon purchases within the city of taxable communications services.

(2)

Beginning on October 1, 2002, the local communications services tax rate shall be five and one-tenth (5.1) percent or such other rate as may be authorized by the Florida legislature and adopted by ordinance of the city.

(3)

Effective October 1, 2001, and in accordance with Section 337.401(3)(c)1.b., Florida Statutes (2001), the city elects not to charge or collect engineering permit fees for the placement or maintenance of communications facilities in the public roads or rights-of-way of the city. As a result of this election, the city elects to increase the local communications services tax rate by twelve-hundredths (0.12) percent to the rates delineated in (1) and (2) above. Except as provided herein, the city retains all existing authority to require and collect permit fees from users or occupants of municipal roads and rights-of-way, and to set appropriate permit fee amounts.

(b)

Notice shall be given to the Florida Department of Revenue in accordance with Section 202.21, Florida Statutes, prior to any modification or change to the local communications service tax rate.

(c)

All dealers of communications services shall comply with the requirements for the collection and remittance of taxes on communications services imposed by Chapters 202 and 203, Florida Statutes, as amended from time to time.

(d)

Chapters 202 and 203, Florida Statutes, as amended from time to time, and as the same pertain to local communications services taxes are hereby adopted by the city.

(Code 1953, § 41-13.1; Ord. No. C-85-99, § 5, 11-22-85; Ord. No. C-86-68, § 1, 9-16-86; Ord. No. C-89-14, § 1, 2-21-89; Ord. No. C-97-45, § 1, 10-21-97; Ord. No. C-01-29, § 1, 7-10-01)

State law reference

Telecommunications public service tax, F.S. § 166.231(9).