§ 104-19. Establishment of the rate of the communications services tax.

(a)

For the fiscal year of the city commencing on October 1, 2001, and ending on September 30, 2002, the city hereby establishes the rate of the communications services tax as the base rate of 5.10 percent established by Florida Statutes §§ 202.19 and 202.20, plus 0.40 percent, as permitted by Section 13 of Chapter 2001-140 of the Laws of Florida, plus 0.12 percent, as permitted by Florida Statutes § 337.401, for a total of 5.62 percent.

(b)

On and after October 1, 2002, the city hereby establishes the rate of the communications services tax as the base rate of 5.10 percent established by Florida Statutes § 202.20, plus 0.12 percent, as permitted by Florida Statutes § 337.401, for a total of 5.22 percent.

(c)

The city hereby instructs the Florida Department of Revenue to collect the communications services tax at the rates set forth in subsections (a) and (b) of this section.

(Ord. No. 2001-3306, § 1, 5-16-01; Ord. No. 2015-3924, § 1, 2-11-15)