1994-18 Telecommunication Tax1
ORDINANCE N0. 18-94
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, LEVYING A THREE (3$) PERCENT PUBLIC SERVICE TAX ON
PURCHASES OF TELECOMMUNICATIONS SERVICE WITHIN THE VILLAGE WHICH
ORIGINATE AND TERMINATE IN THE STATE OF FLORIDA; PROVIDING FOR THE
PROCEDURE FOR COLLECTION AND REMITTANCE OF THE TAX TO THE VILLAGE
OF NORTH PALM BEACH; PROVIDING EXEMPTIONS FROM SAID TAX; PROVIDING
FOR THE REPEAL OF ALL. ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT
HEREWITH; AND, PROVIDING FOR AN EFFECTIVE DATE.
BF, IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH
PALM BEACH, FLORIDA:
Section ] TELECOMMUNICATIONS SERVICE
' PUBLIC SERVICE TAX
There is hereby levied and imposed by the
Village a public service tax upon purchases
within the municipality of telecommunications
services, as defined in Section 203.012,
Florida Statutes, which originate and
terminate in this state, at a rate of three
(3$) percent of the total amount charged for
any telecommunications service provided within
the Village 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 a customer's billing address
located within the Village, 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. However,
those telecommunications services desr,ribed in
Section 203.012(5)(b), Florida Statutes shall
' he taxed only on the monthly recurring
customer service charges excluding variable
usage charges.
SECTION 2. COLLECTION
(a) When a seller of telecommunications
services renders a bill t.o the purchaser to
cover purchases made during the period of time
to which the bill is applicable, the amount of
public service tax shall be stated separately
from governmental charges and taxes, and shall
not be levied thereon.
(b) The purchaser shall pay such public
service tax to the seller at the time of
payment of each such bill. The seller, as
collection agent for the Village, shall
collect such public service tax from the
purchaser at the time of payment of each such
bill. Provided and to the extent that such
bills are subsequently paid, the seller shall
remit the public service tax to the Village in
' accordance with the provisions hereinafter
stated. If any purchaser refuses to pay such
tax specifically, the seller shall promptly
inform the Village of the name and address of
such purchaser, and the amount of tax withheld
by such purchaser.
(c) Every seller i.s hereby required to
execute and file with the Vi.l.lage finance
director no later than the twentieth (20th)
day of each month a statement setting forth
the amount of such public service tax to which
the Village became entitled under the
provisions hereof on account of bills paid by
purchasers during the preceding fiscal month,
and contemporaneously with the filing of such
statements, shall pay the amount of such
public service tax to the Village.
SF,CTION 3. EXEMPTIONS
(a) Purchases of telecommunication services
by the government of the Village, its council
and agencies and any recognized church in this
state if used exclusively for church purposes
' shall be exempted from the payment of the tax
imposed and levied by this part.
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(b) Purchases of local telephone service or
other telecommunication service for use in the
condur.t of telecommunication service for hire
or otherwise for resale shall be exempted from
the payment of the tax imposed and levied by
this part.
SECTION 4. COMPENSATION
For the purpose of compensating the
seller of telecommunication service, the
seller shall be allowed one (1$) percent of
the amount of the tax collected and due to the
Village in the form of a deduction from
the amount collected for remittance. The
deduction is allowed as compensation for
keeping of records and for the collection of,
and the remitting of, the tax.
Section 5. All Ordinances or parts of Ordinances in
conflict herewith are hereby repealed.
1
Section f. This Ordinance shall take effect October 1,
1994 and the tax authorized by this Ordinance shall apply to all
telecommunications service provided after this Ordinance takes
effect.
PLACED ON FIRST READING THIS 8TH DAY OF SEPTEMBER 1994.
PLACED ON SECOND, FINAL READING AND PASSED THIS 22ND DAY OF
1
SEPTEMBER
1994.
V
MA OR
(Village Seal)
ATT ~ S1'
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VILLAGE CLERK