§ 70-62. Imposed; exemptions.

(a)

Imposed. In addition to all other taxes imposed, there is hereby levied by the village, on each and every purchase in the village, a tax on payments received by the sellers of goods and services as follows:

(1)

The following shall be taxed at a rate of ten percent:

a.

Electricity.

b.

Metered or bottled gas (natural, liquefied petroleum gas or manufactured).

c.

Water.

d.

Cable television.

(2)

The following shall be taxed at a rate of $0.04 per gallon:

a.

Fuel oil.

b.

Kerosene.

(3)

Telecommunication services shall be taxed at a rate of seven percent.

(b)

Exemptions.

(1)

The purchase of liquid petroleum products, commonly referred to as "kerosene" or "fuel oil," is hereby found and determined to be competitive and thus taxed by this article. The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant, or for use in internal combustion engines, are exempt from taxation imposed by this section.

(2)

The purchase of local telephone service or other telecommunications service for use in the conduct of telecommunications service for hire or otherwise for resale are exempt from taxation imposed by this section.

(3)

Purchases of otherwise taxable goods and services by the United States government, the state or one of its political subdivisions, a municipality and any recognized church in the state, if used exclusively for church purposes, are exempt from taxation imposed by this section.

(Code 1994, § 58-52)

State law reference

Authority to impose tax, F.S. § 166.231.