§ 53.03. Collection and Remittance of Tax; Discontinuance of Service upon Failure of Purchaser to Pay Tax and Seller's Charge.

(a)

It shall be the duty of every seller of electricity, metered natural gas, metered or bottled gas (liquefied petroleum gas or manufactured gas), fuel oil or water service to collect from the purchaser, for the use of the City, the tax levied by the preceding section, at the time of collecting the selling price charged for each transaction and to file a return and remit, on or before the twentieth (20th) day of each calendar month, or if the twentieth (20th) day is either a legal holiday or is not a City business day, then on or before the first City business day, that is not also a legal holiday, following the twentieth (20th) day of the month, unto the Treasurer of the City all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity, metered natural gas, metered or bottled gas, (liquefied petroleum gas or manufactured gas), fuel oil or water service without, at the same time, collecting the tax hereby levied in respect to such sales, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Except as provided by Section 166.233 and 166.234, Florida Statutes, any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to the City for the amount of such tax in like manner as if the same had actually been paid to the seller, and the City Attorney is authorized to pursue all actions and proceedings in the name of the City as may be necessary for the recovery of such tax, interest, penalties and allowable fees and costs; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected charges until such charges have been duly paid by the purchaser. If any purchaser shall fail, neglect or refuse to pay to the seller the seller's charge and the tax hereby imposed and as hereby required on account of the sale for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(b)

Sellers remitting tax collections of ten thousand dollars ($10,000) or more, on average, per month over a period of three (3) consecutive months shall thereafter, beginning in the month immediately following the third (3rd) consecutive month, make all tax remittances to the City's primary bank by electronic transfer using the ACH system, or other electronic means as may be approved by the City Treasurer 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 ten thousand dollar ($10,000) threshold for any subsequent consecutive three (3) month period.

All other sellers may remit by hand-delivery, postal service or electronic transfer. However, if a seller elects to remit by electronic transfer, that seller shall thereafter always remit by electronic transfer.

(c)

Notwithstanding any other provision of this section, in the event the total amount of tax anticipated to be collected within a calendar quarter does not exceed $120, the seller of such service may, with the written authorization of the City, remit the taxes collected during such calendar quarter to the City quarterly. In such case, the tax shall be due on or before the 20th day of the month following the end of the calendar quarter in which the taxes were collected.

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