Sec. 792.104. - Collection; liability of seller; discontinuance of service.

(a) It shall be the duty of every seller of fuel oil, 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, unless the purchaser has provided or provides an exemption number entitling him to an exemption for part or all of the tax hereby imposed and levied, 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. 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 Tax Collector is authorized to prescribe the forms on which the reports shall be made. It shall be unlawful for a seller of a utility service to collect the price of a sale of fuel oil without, at the same time, collecting the tax hereby imposed and levied in respect to the purchase or purchases, except for exempt purchases provided for in Section 792.107 . (b) A seller failing to collect the tax hereby imposed and levied at the time of collecting the price of a purchase, except for exempt purchases provided for in Section 792.107 , 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. 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. (c) If a purchaser fails, neglects or refuses to pay to the seller, the seller's charges for a 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, except for exempt purchases provided for in Section 792.107 , the seller shall have the right 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 bills shall have been paid in full. (Ord. 72-591-277, § 1; Ord. 74-743-278, § 6; Ord. 76-772-484, §§ 3, 5; Ord. 78-461-192, § 2; Ord. 78-674-328, § 2; Ord. 83-591-400, § 1; Ord. 90-709-572, § 4; Ord. 91-1248-492, § 3; Ord. 98-226-E, § 1; Ord. 2016-140-E , § 16) Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization. Note— Former § 807.104.