§ 21-106. Definitions as used in this ordinance.

City designates or means the City of Neptune Beach, Florida.

Interstate, as applied to telecommunication services, means originating in the State of Florida but not terminating in this state, or terminating in this state but not originating in this state.

Local telephone service means:

(1)

The access to a local telephone system, and the privilege of telephonic-quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system; or

(2)

Any facility or service provided in connection with a service described in paragraph (1).

The term "local telephone service" does not include any service which is a toll telephone service, private communication service, cellular mobile telephone or telecommunication service, specialized mobile radio, or pagers and paging service, including but not limited to "beepers" and any other form of mobile and portable one-way or two-way communication, or teletypewriter or computer exchange service.

Private communication service means:

(1)

A communication service provided to a subscriber or user that entitles the subscriber or user to exclusive or priority use of a communication channel or groups of channels or to the use of an intercommunication system for the subscriber's stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in this section. See local telephone, teletypewriter, computer exchange and toll telephone;

(2)

Switching capacity, extension lines, and stations, or other associated services which are provided in connection with, and which are necessary or unique to the use of, channels or systems described in paragraph (1); or

(3)

The channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system.

Purchaser designates or means every entity legally liable for the payment of taxable telecommunications service rendered by a seller, unless such entity is exempt under section 21-107 hereunder.

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

Seller designates or means any entity rendering taxable telecommunications services to any purchasers thereof.

Telecommunication service means:

(1)

Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter or computer exchange service, or private communication service; or

(2)

Cellular mobile telephone or telecommunication service, specialized mobile radio, and pagers and paging service, including but not limited to "beepers" and any other form of mobile and portable one-way or two-way communication, but does not include services or equipment incidental to telecommunication services enumerated in this paragraph such as maintenance of customer premises equipment, whether owned by the customer or not, or equipment sales or rental for which charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

Teletypewriter or computer exchange service means the access from a teletypewriter, telephone, computer, or other data station of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter, telephone, computer or other data stations constituting a part of the same teletypewriter or computer exchange system, to which the subscriber or user is entitled upon payment of a charge or charges, whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or some other method. The term "teletypewriter or computer exchange service" does not include local telephone service or toll telephone service.

Toll telephone service means:

(1)

A telephonic-quality communication for which there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication; or

(2)

A service which entitles the subscriber or user, upon payment of a periodic charge which is determined as a flat amount or upon the basis of total elapsed transmission time, to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the person having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.

The term "toll telephone service" includes interstate and intrastate wide-area telephone service charges.

(Ord. No. 2000-03, 5-1-00)