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<br />cooking, power or any other purpose and delivered to any purchaser <br />thereof within the incorporated area of the City. <br /> <br />Metered Gas: All types and kinds of natural and manufactured gas for <br />lighting, heating, cooking, power or any other purpose delivered to <br />any purchaser thereof within the incorporated area of the City. <br /> <br />Purchase: Every act or transaction whereby possession of, utilization <br />of, control over or title to electricity, water, metered gas, bottled gas, <br />coal, fuel oil, telecommunications service, and the duty and obligation <br />to pay therefor become vested in the purchaser within the <br />incorporated area of the City, but such term shall not pertain to nor <br />include any such act or transaction when undertaken or performed by <br />an agency or instrumentality of the United States Government, the <br />State, the County or a municipality. <br /> <br />Purchaser: Every person legally liable for the payment of electricity, <br />water, metered gas, bottled gas, coal or fuel oil delivery, or <br />telecommunications service rendered to him, by a seller, unless such <br />person is an agency or instrumentality of the United States <br />Government, the State, the County, a municipality, or a house of <br />public worship, which qualifies for exemption from the State sales tax <br />under Section 212.08(7)(c)(1), Florida Statutes. <br /> <br />Seller: Every person delivering electricity, water, metered gas, bottled <br />gas, coal or fuel oil, or rendering telecommunications service to any <br />purchaser thereof. <br /> <br />Taxable telecommunications service: Purchases within the <br />incorporated area of the City of telecommunications service which <br />originates and terminates in this State, excluding public telephone <br />charges collected on site, charges for any foreign exchange service or <br />any private line service except when such services are used or sold as <br />a substitute for any telephone company switched service or dedicated <br />facility by which a telephone company provides a communication <br />path, access charges, and any customer access line charges paid to a <br />local telephone company. However, purchases oftelecommunications <br />service as described in subsection (b) of the definition of <br />telecommunications service below shall be taxed only on the monthly <br />recurring customer service charges excluding variable usage charges. <br /> <br />Telecommunications service means: <br /> <br />(a) Local telephone service, toll telephone service, including wide-area <br />telephone service, telegram or telegraph service, teletypewriter or <br />computer exchange service, or private communication service; or <br /> <br />MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) <br /> <br />- 3 - <br />