§ 17-239. Collection and remittance.

(a)

It shall be the duty of every seller of electricity, metered natural gas, metered or bottled gas (liquefied petroleum or manufactured), water service or fuel oil to collect from the purchaser, for the use of the county, the tax levied hereby at the time of collecting the selling price charged for each transaction and to file a return and pay over, on or before the twentieth (20th) day of each calendar month, to the county comptroller, all such taxes collected during the preceding calendar month.

(b)

It shall be unlawful for any seller to collect a price of any sale of electricity, metered natural gas, metered or bottled gas (liquefied petroleum or manufactured), water service or fuel oil without, at the same time, collecting the tax levied hereby in respect of such sales, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Except as provided by F.S. §§ 166.233 and 166.234, 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 county for the amount of such tax as provided by general law. The seller shall not be liable for the payment of tax on uncollected bills until such bills have been duly paid by the purchaser.

(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 one hundred twenty dollars ($120.00), the seller of such service may, with the written authorization of the county comptroller, remit the taxes collected during such calendar quarter to the county quarterly. In such case, the tax shall be due on or before the twentieth (20th) day of the month following the end of the calendar quarter in which the taxes were collected.

(Ord. No. 91-17, § 5, 8-6-91; Ord. No. 98-33, § 1, 11-10-98; Ord. No. 2003-13, § 3, 9-16-03)