Neptune Beach |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 21. TAXATION |
Article V. TELECOMMUNICATIONS SERVICE TAX |
§ 21-107. Exemptions.
These are exempted from payment of one hundred (100) percent of the tax levied and imposed by this article:
(1)
Purchases of telecommunication services by the United States Government, the State of Florida, any other public body as defined in F.S. § 1.01, and any recognized church in this state if used exclusively for church purposes; and
(2)
Purchaser of telecommunication service for use in the conduct of a telecommunications service for hire or otherwise for resale (the tax is due when the service is sold by the reseller).
(Ord. No. 2000-03, 5-1-00)