§ 11.6-22. Imposition of tax.

(a)

Except as exempted by section 11.6-24, there is hereby levied within the unincorporated area of Polk County a public service tax upon each purchase of electricity, metered natural gas, liquified petroleum gas either metered or bottled, manufactured gas either metered or bottled and water service at a rate of ten (10) per cent of the payments received by the seller of the taxable item from the purchaser for the purchase of such service.

(b)

Except as exempted by this article or any amendments hereto, there is hereby levied within the unincorporated area of Polk County, a public service tax upon each purchase of fuel oil at a rate of eight cents ($0.08) per gallon.

(c)

Except as exempted by this article or any amendments hereto, there is hereby levied by the county a public service tax upon each purchase of telecommunication services, as defined in Section 203.012, Florida Statutes, as it may from time to time be amended, which originate and terminate in this state, at a rate of two (2) per cent of the total amount charged for any telecommunications service provided within the unincorporated area of Polk County or, if the location of the telecommunications service provided cannot be determined as part of the billing process, the total amount billed for such telecommunications service to a telephone or telephone number, a telecommunications number or device, a service address, or a customer's billing address located within the unincorporated area of the county, excluding public telephone charges collected on site, charges for any foreign exchange service or any private line service except when such services are used or sold as a substitute for any telephone company switched service or dedicated facility by which a telephone company provides a communication path, access charges, and any customer access line charges paid to a local telephone company. Telecommunications service as defined in Section 203.012(5)(b), Florida Statues, shall be taxed only on the monthly recurring customer service charges excluding variable usage charges.

(d)

The tax shall not be applied against any fuel adjustment charges, and such charge shall be separately stated on each bill. The term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from the increase in cost of fuel to the utility subsequent to October 1, 1973.

(e)

Subject to the provisions of section 11.6-24, the tax shall in every case be paid by the purchaser of the taxable item to the seller of the taxable item at the time of paying the charge therefor.

(Ord. No. 99-16, § 2, 5-21-99; Ord. No. 03-53, § 1, 8-20-03; Ord. No. 05-020, § 1, 5-18-05)