Sec. 790.103. - Collection; liability of seller; discontinuance of service.

(a) It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), or water service in acting as the tax-collecting agency for the City, to collect from the purchaser, for the use of the City, the tax hereby imposed and levied at the time of collecting the purchase price charged for each transaction, and to report and pay over, on or before the twentieth day of each calendar month, to the Tax Collector all the taxes imposed, levied and collected during the preceding calendar month, except that for water service as amended or its successor provisions, payment may be quarter annually on or before the twentieth day of the month following the end of each calendar quarter. In the event the twentieth day falls on a Saturday, Sunday or holiday, the time shall be extended additionally to the next business day following the Saturday, Sunday or holiday. The date of receipt of such taxes by the City will be the date postmarked by the U.S. Postal Service, the day received by the Tax Collector, or if by electronic transfer, the date received by the bank so designated to receive electronic transfers as indicated on the bank statement. The prescribed forms on which reports shall be made shall provide for the reporting of a fuel adjustment charge upon which no tax is levied. It shall be unlawful for a seller of a utility service to collect the price of a sale of electricity, gas, or water service without, at the same time, collecting the tax hereby imposed and levied in respect to the purchase or purchases and for a seller of the utility service to fail to state a fuel adjustment charge upon which no tax is levied separately from all other charges upon which the tax is levied at the time the seller collects the charges and tax from the purchaser. (b) A seller failing to collect the tax at the time of collecting the price of a purchase shall be liable to the City for the amount of the tax in like manner as if it had actually been paid to the seller; and a seller failing to show separately the amount of the fuel adjustment charge upon which no tax is levied at the time of collecting the charge shall be liable to the City for the amount of tax which would have been collected on the charge if the tax had been levied thereon. When a seller fails to make a report or fails to pay the tax within the time required hereunder, interest and penalties are imposed to the maximum extent permitted by F.S. § 166.234(7), as amended, which interest and penalties shall be payable and collectible in the same manner as if it were a part of the tax imposed. The Director of Finance and Administration shall cause to be brought all suits and actions and to take all proceedings in the name of the City as may be necessary for the recovery of the tax, interest or penalties; provided, that the seller shall not be liable for the payment of the tax upon uncollected charges. If a purchaser fails, neglects or refuses to pay the seller the seller's charge for the purchase or purchases and the tax hereby imposed and levied and as hereby required on account of the purchase for which the charge is made, or either, the seller shall have and is hereby vested with the right, power and authority immediately to discontinue further service to the purchaser until the tax and the seller's bill shall have been paid in full. (c) Sellers remitting public service tax collections of $10,000 or more, on average, per month over a period of three consecutive months shall thereafter, beginning in the month immediately following the third consecutive month, make all public service tax remittances to the bank so designated to receive by electronic transfer using the ACH system, or other electronic means as may be approved on a case by case basis. Those sellers meeting this criteria shall continue remittances by electronic transfer regardless of whether the seller's average collections fall below the $10,000 threshold for any subsequent consecutive three month period, unless approval is given by the Tax Collector to discontinue on a case by case basis. All other sellers may remit by hand-delivery, U.S. postal service or electronic transfer. However, if a seller elects to remit by electronic transfer, that seller shall thereafter always remit by electronic transfer, unless approval is given by the Tax Collector to discontinue on a case by case basis. (Ord. No. 2002-794-E, § 1; Ord. 2016-140-E , § 16) Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.