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<br />water or air vehicles or as fuel for other engines, the <br />use of which does not compete with those utilities or <br />energy sources specified in Section 166.231, Florida <br />Statutes. There is further exempted from the tax <br />hereby imposed, fuel and electricity used to operate <br />farm machinery, irrigation pumps and agricultural <br />first-processing machinery. <br /> <br />Sec. 1.03. <br /> <br />Remittance of tax to City by seller. <br /> <br />Every seller, unless exempt from Florida Statutes, is hereby required <br />to execute and file not later than the twentieth day of each month at <br />the office of the Finance Department of the City a certified statement <br />on a form prescribed by such Department, setting forth the amount of <br />such excise tax to which the City became entitled under the provisions <br />hereof on account of bills paid by purchasers during the preceding <br />fiscal month, and contemporaneously with the filing of such <br />statements, shall pay the amount of such excise tax to the Finance <br />Department. Failure to timely remit the tax shall obligate the seller to <br />pay to the City a penalty of one (1) percent thereof per month or <br />fraction thereof during the period of delinquency; and in accordance <br />with ~166.234(7), F.S. (1997) provided, however, that the City <br />Commission may, by resolution, waive all or part of said penalty. All <br />collected tax and penalties shall be deposited to the credit of the <br />general fund of the City to be expended for City purposes. <br /> <br />Sec. 1.04. <br /> <br />Records to be kept. <br /> <br />(a) Every seller is hereby required to establish and maintain <br />appropriate accounts and records showing the amount of such <br />excise tax payable to the City under the provisions hereof, and <br />such accounts and records shall be open to inspection by the <br />Finance Director or his duly authorized agent at all reasonable <br />times and in accordance with 9 166.234, Florida Statutes <br />(1997) <br /> <br />(b) Every seller is hereby required to file a return with the City <br />each month in a form to be determined by the seller, and the <br />return shall be deemed sufficient if it identifies the name and <br />address of the seller, the period of the return, the amount <br />collected from the sale, any collection allowance taken, the <br />amount of tax remitted with the return and name and number <br />of a person authorized by seller to respond to inquiries for <br />Seller's administration of the tax. <br /> <br />Sec. 1.05. <br /> <br />Reports of deliveries for resale. <br /> <br />MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) <br /> <br />- 7 - <br />