§ 21-109. Application of tax to telecommunications service.

A tax is hereby imposed and levied by the city upon the purchase of telecommunications service which originates and terminates in the State of Florida, at a rate of seven (7) percent of the total amount charged for any telecommunications service provided within the city or, if the location of the telecommunications service provided cannot be determined, the total amount billed for such telecommunications service to a telephone or telephone number, a telecommunications number or device, or customer's billing address located with the municipality excluding those services listed in subsection 3 of this section. Telecommunications service as defined in F.S. § 203.012(5)(b) shall be taxed only on the monthly recurring customer service charges excluding variable usage charges.

The following telecommunications services are taxable under Florida State Statute 203.012 and this ordinance.

Description of Taxable Telecommunications Service		Florida Statute
1. Local Telephone Service		203.012(3)
2. Private Communication Service:
a. Burglar Alarm Systems		203.012(4)
b. Facsimile Transmission Service		203.012(4)
c. Fire Alarm/Reporting System		203.012(4)
d. Medical Emergency Reporting System		203.012(4)
e. Security/Surveillance System		203.012(4)
3. Telecommunication Service:
a. Shared Tenant Service		203.012(4)
		166.231(9)(a)(2)
		203.012(5)
		364.339
b. Telegram Service or Telegraph Service		203.012(5)(a)
c. Cellular Mobile Telephone Service		203.012(5)(b)
Taxable on monthly recurring customer
service charges excluding variable usage
charges.
d. Pagers/Paging Service
Taxable on monthly recurring customer
service charges excluding variable usage
charges and including but not
limited to "beepers" and any other
from mobile and portable one-way or
two-way communication.
e. Special Mobile Radio Service		203.012(5)(b)
Taxable on monthly recurring customer
service charges excluding variable
usage charges.
4. Teletypewriter or Computer Service:
a. Computer Exchange Service		203.012(6)
b. Teletypewriter		203.012 (6)
5. Intrastate Local Long Distance Service and Toll Telephone Service:
a. Long Distance Carrier		203.012(7)
b. Long Distance Reseller		203.012(7)
c. Long Distance Switch Less Rebiller		203.012(7)
d. Software Defined Network		203.012(7)
e. Software Defined Network Reseller		203.012(7)

 

The services listed above are taxable services pursuant to the referenced Florida Statute, but are not limited to those on the list. It shall be the responsibility of each telecommunications service provider to make the proper determination of which telecommunications services they provide that are taxable under F.S. § 203.012 and this article.

The telecommunications service provider who is responsible for collecting the tax as imposed and levied within this section will be given at least one hundred twenty (120) days notice as required by F.S. § 166.231(9)(b), for the telecommunications service tax to take effect. The telecommunications service tax hereby imposed and levied within this section will take effect after 12:00 a.m. on the date to be elected by the city. The tax formerly imposed and levied pursuant to sections 21-106, 21-107, and 21-108 on purchases of telephone service which applied to all charges made for local telephone service, except local messages which are paid for by inserting coins in coin operated telephones, and the total amount of the guarantee charge on each bill rendered for semipublic coin box telephone service shall be subject to the tax, shall remain in effect prior to 12:00 a.m. on the date to be elected by the city.

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