Ordinance 97-03 - Laserfiche WebLink

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Every manufacturer, distributor, wholesaler or seller who shall deliver electricity, metered gas, bottled gas, coal, fuel oil, or water service, to any seller or other person having a place of business in the incorporated area of the City, or licensed to do business therein, to be sold or resold to ultimate purchasers, shall report to the Finance Department semi-annually, as of June 30th and December 31st, the names and addresses of such sellers or other persons, and the quantities received by each of them during the preceding six (6) months, such reports to be filed not later than one month after the close of each semi-annual period. Sec. 1.06. Recognition of expense in regulation of rates. (a) All reasonable expense incurred by a seller in making the collections and remittances and in fulfilling the duties prescribed herein is hereby declared to be and to constitute an operating expense and shall be accorded full recognition as such in the establishment of rates and charges for rendering electric, metered gas, bottled gas, coal, fuel oil, or water service in the City. (b) For the purpose of compensating the seller of taxable telecommunications service, the seller shall be allowed one (1) percent of the amount of the tax collected and due to the City in the form of a deduction from the amount collected for remittance. The deduction is allowed as compensation for keeping of records and collection of tax and remitting the same. To the extent that City officials will deem it necessary to travel out of the City to examine the seller's books and records required to be kept under subsection 1.04 of this ordinance, out of pocket expenses as a result of such travel shall be reimbursed to the City by the seller out of this one (1) percent service charge. Sec. 1.07. Violations. It shall be unlawful and a violation hereoffor any purchaser to evade the payment of the excise tax provided for herein or any part thereof, or to fail or neglect to pay such excise tax within thirty (30) days after the same has become due and payable; or for any seller to fail or refuse to pay to the City all amounts of excise tax payable to the City by the seller, or to fail or refuse to file the monthly certified statement or to set forth any erroneous or false information therein with intent to defraud the City, or to refuse to pennit the Finance Director or his duly authorized agent to examine the accounts and records to be kept as required hereby. MIAMI:F:\DOCS\LMD\RE\64214.2:1/20/98 (11:44AM) - 8 -