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 Lauderhill
 Code of Ordinances
 Chapter 19. TAXATION AND FINANCE
 Article II. UTILITY SERVICE

  § 19-21. Duty of seller to collect and pay; delinquencies.  

Latest version.

  • It shall be the duty of every seller of taxable utility services, in acting as the tax collection medium or agency for the city, to collect from the purchaser for the use of the city the tax imposed and levied hereunder and to report and pay over to the city all such taxes imposed, levied and collected as follows:

    (1)

    Each utility subject to the provisions of this article which does not hold a franchise with the city shall register with the city finance department prior to selling any utility service within the city and shall provide such information as the finance department shall require at the time of registration.

    (2)

    Each utility subject to the provisions of this article shall, on or before the twentieth day of each and every month, report to the city and pay to the city such tax as may be due on all sales of service within the corporate limits of the city made during the preceding month and billed or collected by the utility. The report shall show the gross sales within the corporate limits, the gross taxable sales within the corporate limits and the amount of the tax upon such gross taxable sales.

    (3)

    The utility shall file such report with the city clerk and pay said city clerk an amount equal to one hundred (100) percent of the tax required to be collected by the utility for the use and benefit of the city. If the utility is a telecommunications service as defined in F.S. § 203.012, the utility shall pay to the city clerk a tax equal to ninety-nine (99) percent of the tax required to be collected by the utility for the use and benefit of the city. If such report shall not have been made on or before the twentieth day of the month succeeding the month in which taxable purchases are made and the tax paid thereon, the taxes shall bear interest payable by the utility at the rate of one (1) percent per month for each month or fraction thereof that such payments are delinquent.

    (4)

    Each utility subject to the provisions of this article shall make available to the city its financial records and customer addresses for all sales within the city for a period to be determined by the city, not to exceed three (3) prior years. Said records shall be delivered to the city finance director within ten (10) days of written notice by the city of intent to review said records. However, if the utility has a franchise agreement with the city that provides for a method for review of financial records, the terms of the franchise agreement shall be complied with.

(Ord. No. 13, § 5, 4-25-60; Ord. No. 90-111, § 2, 3-26-90; Ord. No. 92-160, §§ 1-4, 7-13-92)