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<br />(b) Cellular mobile telephone or telecommunications service; or <br />specialized mobile radio, and pagers and paging, service, including but <br />not limited to "beepers" and any other form of mobile and portable <br />one-way or two-way communication; but does not include services or <br />equipment incidental to telecommunication services enumerated in this <br />paragraph such as maintenance of customer premises equipment, <br />whether owned by the customer or not, or equipment sales or rental <br />for which charges are separately stated, itemized, or described on the <br />bill, invoice, or other tangible evidence of the provision of such <br />sefVlce. <br /> <br />Telegraph service: All types and kinds of service as are rendered by <br />telegraph companies to any purchaser of such service within the <br />incorporated area of the City. <br /> <br />Telephone service: All types and kinds of service as are rendered by <br />telephone companies to any purchaser of such service within the <br />unincorporated area, including service relating to coin-box telephones <br />installed within the incorporated area of the City, insofar as such <br />service requires the payment of a guaranteed amount, but such term <br />shall not pertain to nor include the service rendered at the time of and <br />in consideration of the deposit of money in the telephone coin-boxes. <br /> <br />Water service: The water supply furnished to all consumers in the <br />incorporated area of the City for retail use and not for resale, except <br />water delivered to a purchaser in a bottle or other container. <br /> <br />Sec. 1.02. <br /> <br />Rate and amount of excise tax on purchase of <br />public utility services: Collection of tax. <br /> <br />There is hereby levied and imposed by the City upon every purchase <br />in the incorporated area of electricity, metered gas, bottled gas, coal, <br />fuel oil, telecommunications service, and water service, included in or <br />reflected by any bill rendered by the seller to the purchaser an excise <br />tax which shall be determined as follows: <br /> <br />(1) <br /> <br />(a) <br /> <br />When the seller, in accordance with his rules <br />and regulations, renders a bill to the purchaser <br />to cover purchases, except for purchases of <br />taxable telecommunications services, made <br />during the period of time to which the bill is <br />applicable, the amount of excise tax shall be <br />ten (10) percent of the total amount shown on <br />any such bill due and payable on account of <br />such purchases (not exceeding four cents <br />($0.04) per gallon for purchases of fuel oil), <br /> <br />MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) <br /> <br />- 4 - <br />