Sec. 792.102. - Tax imposed; rate; exemption.

There is hereby imposed and levied by the City on each purchase of fuel oil in the corporate limits of the City, except those types of purchases excluded from the operation of this Chapter, a tax in the maximum amount specified in F.S. § 166.231. In every case, the tax shall be collected from the purchaser of the utility service and paid by the purchaser of the utility service, for the use of the City, to the seller of the utility service at the time of the purchaser's paying the charge therefor to the seller. The tax shall be collected on all payments received by the seller in payments of bills, statements or invoices rendered by the seller to the purchaser. (Ord. 72-591-277, § 1; Ord. 72-766-353, § 2; Ord. 72-1047-452, § 1; Ord. 72-1170-505, § 1; Ord. 74-743-278, § 5; Ord. 83-591-400, § 1; Ord. 90-709-572, § 4; Ord. 98-226-E, § 1) Note— Former § 807.102.