(a)

Definitions. The definitions in F.S. § 196.075 apply to this section.

(b)

Additional exemption. A homestead exemption from assessed valuation for City ad valorem tax levies in the amounts specified in subsection (d) of this section is hereby authorized. Those persons entitled to the homestead exemptions in F.S. § 196.031 and meeting the criteria for exemption listed in subsection (c) of this section may apply for and receive the additional homestead exemption as provided in this section. Receipt of the additional homestead exemption provided for by this section shall be subject to the provisions of F.S. §§ 196.131 and 196.161, if applicable.

(c)

Criteria for exemption. The homestead exemption authorized by this section is available to any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000.00. Beginning January 1, 2001, the $20,000.00 income limitation shall be adjusted annually on January 1, by the percentage change in the average cost-of-living index in the period of January 1 through December 31 of the immediate prior year compared with the same period of the year prior to that. The index is the average of the monthly consumer price index figures for the stated 12-month period, relative to the United States as a whole, issued by the United States Department of Labor. Any person claiming the homestead exemption authorized by this section must annually submit to the Property Appraiser, no later than March 1, a sworn statement of household income on a form prescribed by the Department of Revenue. Such statement must be supported by copies of any Federal tax returns for the prior year, any wage and earnings statements and any other documents required by the Department of Revenue, for each member of the household, to be submitted by June 1. The taxpayer's statement shall attest to the accuracy of such copies. The Property Appraiser may not grant the exemption without the required documentation.

(d)

Amount of exemption. The homestead exemption authorized by this section shall be for assessed valuation as follows:

(1)

In the 2004 tax year, and each tax year thereafter, the exemption shall be $25,000.00.

A person eligible for the homestead exemption authorized by this section shall be entitled to the full amount of the exemption as provided by this section. However, if the granting of the homestead exemption authorized by this section, when added to any other exemption from ad valorem assessment granted to a particular property, results in an exemption that exceeds the ad valorem assessment of the property, then the homestead exemption authorized by this section shall only be available to the extent that is equal to the difference between the ad valorem assessment of the property and any other exemption from ad valorem assessment granted to property.

(e)

Applicability of exemption. The exemption granted by this section applies only to taxes by the City Commission.

(f)

Jointly held title. If title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the homestead authorized by this section.

(Ord. No. O-04-06, § 1, 11-17-2003)

(a)

The definitions in F.S. § 202.11 apply to this section.

(b)

The local Communication Services Tax rate shall be 5.22 percent. The local Communication Services Tax conversion rate established under F.S. § 202.20(1)(b), for the City is 3.80 percent, which is less than the highest rate of 5.10 percent. An additional 0.12 percent is added to 5.10 percent for municipalities which choose not to levy a permit fee to communication service providers, increasing the effective rate to a maximum allowable 5.22 percent.

(c)

The City elected not to require and collect permit fees from any provider of communication services that uses or occupies municipal's roads or right-of-way for the provision of communication services, as provided in F.S. § 337.401(3)(e) and (j). It is the intent of the City to increase its local communication services tax rate as provided in F.S. § 202.19 by an amount equal to 0.12 percent effective, January 1, 2008, to replace revenue the City would otherwise receive from permit fees as authorized by F.S. § 337.401(3)(c) and (j). In the aggregate, the new combined local communications services tax rate for the City will be 5.22 percent (5.10% + 0.12% = 5.22%), effective January 1, 2008.

(Ord. No. 07-18, §§ 1, 2, 8-20-2007)

State Law reference— Communications service tax., F.S. §§ 202.19, 202.20.

The following words and terms when used in this article have the meaning ascribed to them in this section except where the context clearly indicates a different meaning:

Fuel oil.

(1)

The term "fuel oil" includes fuel oil grades Nos. 1, 2, 3, 4, 5 and 6, kerosene and coal oil.

(2)

The term "fuel oil," for the purpose of the tax imposed by this article, does not include the following:

a.

Purchases of special fuels as defined in F.S. ch. 206;

b.

The purchase of not more than five gallons of fuel oil delivered at the seller's place of business into the purchaser's container of not more than a five-gallon capacity;

c.

The purchase of fuel oil for use in propulsion of ships, motor vessels, motorboats, aircraft, railroad trains, and other media of transportation; and

d.

The purchase of fuel oil by a public or private utility, including municipal corporations and rural electric cooperative associations, either for resale or for use of fuel in the generation of electricity.

Purchaser includes any person, firm, corporation, partnership, society, club or association of persons acting together as a unit who purchase or cause to be purchased for consumption utility service within the corporate limits of the City.

Seller includes any person, firm, corporation, partnership, society, club or association of persons acting together as a unit who sell, furnish or deliver for sale utility service within the corporate limits of the City.

Utility service means electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service and fuel oil, sold, purchased, delivered or received within the boundaries of the City.

(Code 1976, § 23-16; Ord. No. O-77-17, § 1, 9-22-1977)

There is hereby levied by the City on each and every purchase in the City of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service and fuel oil, a tax of ten percent of charge made by the seller of such service or commodity, which tax shall in each case be paid by the purchaser thereof for the use of said City to the seller of such electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service and fuel oil, at the time of paying the charge therefor, but not less than monthly. However, fuel oil shall be taxed at a rate not to exceed $0.04 per gallon.

(Code 1976, § 23-17; Ord. No. O-77-17, § 1, 9-22-1977; Ord. No. O-88-10, § 1, 1-4-1988)

State Law reference— Tax authorized, F.S. § 166.231.

All fuel adjustment charges which are added to electric utility billings are hereby exempt from the tax imposed by section 34-24. The term fuel adjustment means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(Code 1976, § 23-18; Ord. No. O-77-17, § 1, 9-22-1977)

State Law reference— Similar provisions, F.S. § 166.231.

It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service and fuel oil, within the corporate limits of the City to collect from the purchaser thereof for the use of the City, the tax hereby levied at the time of collecting the selling price thereof, and to report and pay over on or before the 20th day of each calendar month to the Finance Director, all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect for any utility service without at the same time collecting the tax hereby levied unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting for any such utility service where the seller has not elected to assume and pay such tax shall be liable to the City for the amount of such tax; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay for such utility service, including the tax hereby imposed, the seller shall have the right and is hereby authorized and empowered to immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(Code 1976, § 23-19; Ord. No. O-77-17, § 1, 9-22-1977)

Each seller shall keep complete records showing all sales in the City of such commodities or services, which records shall show the price charged upon each sale, the date thereof and the date of payment therefor and said records shall be kept open for inspection by the duly authorized agents of the City during business hours on all business days and said duly authorized agents of the City shall have the right, power and authority to make such transcripts thereof as required for the proper supervision and enforcement of the terms of this article. In addition to making such records available for inspection, every seller is hereby required to execute and file, no later than the 20th day of each month, in the office of the City Manager, a sworn statement on a form prescribed by the City Manager, setting forth the amount of such tax to which the City became entitled under the provisions of this article on account of bills paid by purchasers during the preceding month, and contemporaneously with the filing of said statement shall pay the amount of such tax to the Finance Director, as above provided, to be deposited to the credit of such funds of the City as may have been provided by the City Commission.

(Code 1976, § 23-20; Ord. No. O-77-17, § 1, 9-22-1977)

(a)

In all cases where the seller of utility service collects the price thereof at monthly periods the tax hereby levied may be computed on the aggregate amount of the sales during such period provided that the amount of tax to be collected shall be the nearest whole cent to the amount computed.

(b)

The City Manager shall prescribe, prepare and furnish forms for the reporting and return of the tax levied and collected under the terms of this article and sellers of utility service shall make all returns of the taxes collected by them on such forms. The City Manager is hereby further authorized to prescribe and promulgate necessary rules and regulations pertaining to the administration of the provisions of this article.

(Code 1976, § 23-21; Ord. No. O-77-17, § 1, 9-22-1977)

The United States of America, the State and all political subdivisions, agencies, boards, commissions and instrumentalities thereof, and all recognized churches of the State are hereby exempt from the payment of the taxes imposed and levied by this article.

(Code 1976, § 23-22; Ord. No. O-77-17, § 1, 9-22-1977)

State Law reference— Similar provisions, F.S. § 166.231.

Any purchaser willfully failing or refusing to pay the tax hereby imposed, where the seller has not elected to assume and pay such tax, and any seller violating any of the provisions or terms of this article or any officer, agent or employee of any seller who shall violate any of the terms or provisions of this article, shall, upon conviction thereof, be subject to the penalties provided by section 1-8.

(Code 1976, § 23-23; Ord. No. O-77-17, § 1, 9-22-1977)