§ 18.3-98. Levy of the tax.

(a)

Except as exempted under section 18.3-100 of this ordinance, pursuant to the authority provided in section 166.231(9)(a)2, Florida Statutes, as amended, there is hereby levied a public service tax upon each purchase of telecommunication services, as defined in section 203.012, Florida Statutes, as the same may from time to time be amended, which originates and terminates in the State of Florida at a rate not to exceed seven percent of the total amount charged for any telecommunications service provided within the unincorporated area of the 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 customers' 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.

(b)

Subject to the provision of section 18.3-99 below, the tax shall in every case be paid by the purchaser of the taxable item, commodity or service at the time of paying the charge therefor.

(Ord. No. 99-36, § 3, 8-2-99)