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<br />more than one (1) family or business uses separate <br />metered services at one (1) location in the <br />incorporated areas of the City. <br /> <br />(4) The purchaser is required and it shall be his duty to <br />pay such excise tax to the seller, as agent for the City, <br />at the time of the payment of each such bill, and in the <br />event that the purchaser shall fail, neglect or refuse to <br />pay such excise tax to the seller when such bill <br />becomes due and payable, the seller is hereby <br />empowered to discontinue forthwith to make any <br />further sales or to render any further service to the <br />purchaser until the total amount, including such excise <br />tax, shown upon such bill has been paid in full. The <br />seller is hereby authorized and required and it shall be <br />his duty to collect such excise tax from such purchaser <br />at the time of the payment of each such bill and to <br />remit the same to the Finance Department in <br />accordance with the provisions hereinafter stated, <br />provided that the seller shall have the right and <br />privilege of assuming and paying such excise tax <br />himself in lieu of collecting the same from the <br />purchaser; and that whenever the seller shall fail or <br />neglect to collect such excise tax from the purchaser <br />within one (1) year from the date of the bill on which <br />such tax was or should have been imposed, the seller <br />shall be deemed to have assumed such excise tax <br />himself and shall thereupon become liable for the <br />payment of the amount thereof to the City to the same <br />extent as if such excise tax had been collected from the <br />purchaser, with further recourse to the purchaser <br />therefor. <br /> <br />(5) This section shall be applicable to all bills for <br />electricity, metered gas, bottled gas, coal, fuel oil, <br />taxable telecommunications service, and water service; <br />except that any bills for the purchase of sixteen (16) <br />ounces or less of bottled gas in a container or less than <br />one (1) gallon of fuel oil and all purchases set forth in <br />~ 166.23(5), F.S. (1997) shall be exempt from taxation, <br />and further in reference to those purchases enumerated <br />in Section 166.231, Florida Statutes, this article shall <br />only apply to the extent permitted therein; the sale of <br />fuel oil and coal to a public or private utility; either for <br />resale or for use as fuel in the generation of electricity; <br />or the sale of fuel used for the propulsion of land, <br /> <br />MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) <br /> <br />- 6 - <br />