§ 66-177. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Electronic transfer means the use of the automated clearing house (the ACH), or other electronic transfer system approved by the town finance director on a case-by-case basis, by the sellers to send the taxes collected directly from the seller's bank to the town's primary bank.

    Interstate , as applied to telecommunication services, means originating in the state but not terminating in the state, or terminating in the state but not originating in the state.

    Levy means and includes the imposition of the tax under F.S. §§ 166.231 and 166.232, all changes in the rate of the tax imposed under either of those sections, and all changes of election under F.S. § 166.231(9)(a).

    Local telephone service means:

    (1)

    The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system; or

    (2)

    Any facility or service provided in connection with a service described in subsection (1) of this definition.

    The term "local telephone service" does not include any service which is a toll telephone service; private communication service; cellular mobile telephone or telecommunication service; specialized mobile radio, or pagers and paging service, including, but not limited to, beepers and any other form of mobile and portable one-way or two-way communication; or teletypewriter service.

    Private communication service means:

    (1)

    A communication service furnished to a subscriber or user that entitles the subscriber or user to exclusive or priority use of a communication channel or groups of channels, or to the use of an intercommunication system for the subscriber's stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in the definition of the term "local telephone service" above or in the definitions of the term "teletypewriter service" or the term "toll telephone service" below;

    (2)

    Switching capacity, extension lines, and stations, or other associated services which are provided in connection with, and which are necessary or unique to the use of, channels or systems described in subsection (1) of this definition;

    (3)

    The channel mileage which connects a telephone station located outside a local telephone station located outside a local telephone system area with a central office in such local telephone system.

    Remit , remittance , and remitting , for the purposes of the tax imposed, mean the sending by the seller and the receipt by the town of all taxes levied and collected. The date of receipt of such taxes by the town will be the date of postmark, or if by electronic transfer, the date received by the town's primary bank as indicated on the town's bank statement.

    Return means the supporting documentation submitted periodically in accordance with the provisions of this article, and to be accompanied by the tax remittance, if any for that period, to the finance director of the town, which at a minimum shall indicate:

    (1)

    The name and address of the seller;

    (2)

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

    (3)

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

    (4)

    The amount (in U.S. dollars) of any collection allowance taken in accordance with state law;

    (5)

    The amount (in U.S. dollars) of tax being remitted to the town, or having been sent by electronic transfer to the town'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 town concerning how the seller is administering and collecting the tax.

    Those sellers remitting the tax by electronic transfer must nevertheless send periodic returns to the finance director of the town.

    Seller means a person, firm, corporation, or other legal entity who sells a service that is subject to a levy.

    Tax or taxes means the municipal public service tax authorized pursuant to F.S. § 166.231 or 166.232.

    Telecommunications service means:

    (1)

    Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter or private communication service; or

    (2)

    Cellular mobile telephone or telecommunication service, specialized mobile radio, and pagers and paging service, including, but not limited to, beepers and any other form of mobile and portable one-way or two-way communication, but does not include services of equipment incidental to telecommunications services enumerated in this subsection such as maintenance of customer premised equipment, whether owned by the customer or not, or equipment/sales or rental for which charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

    Teletypewriter service means the access from a teletypewriter, telephone, or other data station of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter, telephone, or other data stations constituting a part of the same teletypewriter system, to which the subscriber or user is entitled upon payment of a charge or charges, whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or some other method. The term "teletypewriter service" does not include local telephone service or toll telephone service.

    Toll telephone service means:

    (1)

    A telephonic-quality communication for which there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication;

    (2)

    A service which entitles the subscriber or user, upon the payment of a periodic charge which is determined as a flat amount or upon the basis of total elapsed time, to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone system area in which the station provided with this service is located.

    (3)

    The term "toll telephone service" includes interstate- and intrastate-wide area telephone service charge.

(Code 1999, § 74-141; Ord. No. 99-13, § 1, 10-21-1999)