§ 53.01. Definitions.

(a)

A "seller" is a person, firm, corporation, or other legal entity who sells a service that is subject to a levy.

(b)

The term "electronic transfer" means the use of the Automated Clearing House (the "ACH"), or other electronic transfer system approved by the City Treasurer on a case by case basis, by the Seller, to send the taxes collected directly from the seller's bank to the City's primary bank.

(c)

"Fuel oil" shall include fuel oil grades Nos. 1, 2, 3, 4, 5, and 6, kerosene and coal oil.

(d)

The terms "remit," "remitted", "remittance" and "remitting," mean the sending by the seller and the receipt by the City of the taxes. The date of receipt of the taxes by the City will be the date of postmark, or if by electronic transfer, the date received by the City's primary bank as indicated on the City's bank statement.

(e)

The term "return," means the supporting documentation submitted periodically in accordance with the provisions of this Chapter, and to be accompanied by the remittance, if any, for that period, to the Treasurer of the City, which at a minimum shall indicate:

(1)

the name and address of the seller; and

(2)

the time period covered with respect to the particular return being filed; and

(3)

the amount (in U.S. Dollars) of the revenue collected from the sale of the taxable service; and

(4)

the amount (in U.S. Dollars) of any collection allowance taken in accordance with Florida law; and

(5)

the amount (in U.S. Dollars) of tax being remitted to the City, or having been sent by electronic transfer to the City's bank, which is the subject of the particular return being filed; and

(6)

the name and telephone number of a person authorized by the seller to respond to inquiries from the City concerning how the seller is administering and collecting the tax.

Any sellers remitting the tax by electronic transfer must nevertheless send periodic returns to the Treasurer of the City.

(f)

The term "tax" or "taxes" means the municipal public service tax authorized pursuant to Florida Statutes § 166.231 and Florida Statutes § 166.232, and this Chapter 53.

(g)

The term "levy" means and includes the imposition of the tax under Florida Statutes §§ 166.231 and 166.232, and all changes in the rate of the tax imposed under either of those Sections.

(Ord. No. 2013-9, § 2, 3-25-2013, Doc. #1303251204)