§ 18.3-201. Definitions.

Applicable records means records kept in the ordinary course of business which establish the collection and remittance of any tax due and payable under this article.

Board means the board of county commissioners of the county.

Charter means the Clay County Home Rule Charter.

County means Clay County, Florida.

County manager means the county manager of the county, under the Charter, or his or her designee.

Department means the Florida Department of Revenue or its designated agent.

Effective date means, with respect to any levy, repeal of a levy, or update to a list required under this article, the effective date of the related obligation or change in the obligation of sellers to collect the tax; however, with respect to taxable service that is regularly billed on a monthly cycle basis, each levy, repeal, or update applies to any bill dated on or after the effective date of such event.

Electronic transfer means the use of the automated clearing house (the ACH), or other electronic transfer system approved on a case by case basis, to send the tax collected directly from the seller's bank to the bank so designated to receive such transfer.

Fuel adjustment charge means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

Levy means the levy and imposition of a tax under F.S. § 166.231, and all changes in the rate of a tax levied and imposed under that section.

Overpayment means and includes all remittances to the county of tax under this article, interest or penalty that were not due to the county.

Person means any natural person or any corporation, limited liability corporation, professional association, partnership, limited partnership, joint venture or any other artificial or nonnatural entity.

Purchase means the purchase of a utility service by a person who will consume the same within the unincorporated area of the county.

Remit, remittance and remitting means, for purposes of the tax imposed by this article, the sending by the seller and the receipt by the county of all taxes levied and collected pursuant to this article.

Seller means a person who sells a service that is subject to a levy.

Tax means the public service utility tax levied under this article.

(Ord. No. 2003-80, § 1, 8-27-03)