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<br />exclusive of governmental charges, annual <br />service fees collected pursuant to Section <br />32-54 ofthe County Code (pertaining to water <br />service), and adjustments caused by the <br />increased cost of energy-producing fuels, <br />provided such governmental charges, service <br />fees, taxes and fuel adjustments are shown <br />separately on any such bill. <br /> <br />(b) When the seller, in accordance with rules and <br />regulations, renders a bill to the purchaser to <br />cover purchase of taxable telecommunications <br />service made during the period of time to <br />which the bill is applicable, the amount of <br />excise tax shall either be seven (7) percent of <br />the total amount charged for any taxable <br />telecommunications service provided within <br />the incorporated area of the City, or seven (7) <br />percent of the total amount billed for such tax- <br />able telecommunications service to a telephone <br />or telephone number or telecommunications <br />number or device, or customer's billing address <br />located within the incorporated area of the <br />City, if the location of the taxable telecommu- <br />nications service provided cannot be de- <br />termined. <br /> <br />(2) In the use and application set out in this section, <br />purchases of electricity, metered gas, bottled gas, coal, <br />fuel oil, telecommunications service and water service, <br />shall be considered and treated as constituting and <br />being distinct and unrelated classes of purchases, and <br />in the event that more than one (1) such class shall be <br />shown upon the same bill, the amount of excise tax <br />payable pursuant hereto shall be determined and <br />computed for each such class separately. <br /> <br />(3) The seller is required and it shall be his duty to render <br />to each purchaser bills covering all such purchases <br />made, and the amount of such excise tax shall be <br />entered and shown by the seller as a separate item on <br />each such bill and shall become due and payable to the <br />City whenever such bill becomes due and payable <br />under the rules and regulations of the seller. Each such <br />bill shall include purchases applicable to but one (1) <br />location, or to but one (1) family or business where <br /> <br />MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) <br /> <br />- 5 - <br />