3249 ORDINANCE NO. 3249
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA,
AMENDING ORDINANCE NO. 1790 ENTITLED "LEVYING
AND PROVIDING [OR THE COLLECTION OF MUNICIPAL
PUBLIC SERVICES TAXES ON THE PURCHASE OF
ELECTRICITY, METERED OR BOTTLED GAS (NATURAL
LIQUEFIED PETROLEUM GAS OR MANUFACTURED),
WATER SERVICE, TELEGRAPH SERVICE, FUEL OIL AND
TELECOMMUNICATIONS SERVICE AND COMPUTER
SERVICES; PROVIDING EXEMPTIONS AND
EXCLUSIONS."; BY AMENDING SECTION 2 THEREOF;
SAID AMENDMENT PROVIDING FOR A 7% TAX ON
TELECOMMUNICATION SERVICES; PROVIDING FOR
SEVERABILITY, CONFLICTS AND EFFECTIVE DATE.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF SANFORD, FLORIDA:
SECTION 1: Section 2 of Ordinance No. 1790 is amended to
read as follows:
SECTION 2: Tax on telecommunication Services.
There is hereby levied a tax on the purchase of
telecommunication service as defined in Section 203.012,
Florida Statutes, as follows:
(1) Upon purchases within the municipality of
telecommunications service as defined in Section
203.012(5), Florida Statutes, which originates and
terminates in this state at a rate not to exceed 7
percent (7%) of the total charge for such service,
(excluding public telephone charges collected on site,
access charges, and any customer access line charges paid
to a local telephone company), provided, purchases within
the municipality of telecommunications service as defined
in Section 203.012(5)(b), Florida Statutes, shall be
taxed only on the monthly recurring customer service
charges excluding variable usage charges. A purchase is
within the municipality if the communication originates
or terminates within the municipality and is billed to a
purchaser, telephone or telephone number, or
telecommunications number or device within the
municipality. The term telecommunication service as
defined in Section 203.012(5), Florida Statutes, includes
purchases within the municipality of local telephone
service as defined in Section 203.012(3), Florida
Statutes.
(2) Purchases of local telephone service or other
telecommunications service for use in the conduct of a
telecommunications service for hire or otherwise for
resale are exempt from the tax imposed by this section.
SECTION 2: Severability. If any section or portion of a
section of this Ordinance proves to be invalid, unlawful or
unconstitutional it shall not be held to impair the validity, force
or effect of any other section or part of a section of this
Ordinance.
SECTION 3: Conflicts. That all ordinances or parts of
ordinances in conflict herewith be and the same are hereby revoked.
SECTION 4: Effective Date. That this Ordinance shall become
effective immediately upon its passage and adoption.
PASSED AND ADOPTED this~7'~ day of March, A.D. 1995.
C~ty of San~ord, Florida
CERTIFICATE
I, Janet R. Dougherty, City Clerk of the City of Sanford,
Florida, do hereby certify that a true and correct copy of the
Commission of the City o fo o a, e a
March, 1995, was h~h ~
City of Sanford, a of March, 1995.
' · ClerY~o/ft~hCity
Florida
"2'-
Ordinance No. 3249