§ 13-232. Levy of public service tax.

(a)

Except as exempted by section 13-234 hereof, a public service tax is hereby levied upon each purchase of electricity, metered natural gas, liquefied petroleum gas (either metered or bottled) and manufactured gas (either metered or bottled) within the unincorporated area of Osceola County at a rate of eight (8) percent of the payments received by the seller of the taxable item from the purchaser for the purchase of such taxable items. Purchase of electricity means the purchase of electric power by a person who will consume it within the unincorporated area of Osceola County.

(b)

Except as exempted by section 13-234 hereof, a public service tax is hereby levied upon each purchase of fuel oil within the unincorporated area of Osceola County at a rate of three cents ($0.03) per gallon.

(c)

The tax shall not be applied against any fuel adjustment charge, and such charge shall be stated separately on each bill. The term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(d)

Subject to the provisions of section 13-234, the tax shall be paid in every case by the purchaser of the taxable item at the time of paying the charge therefore.

(Ord. No. 06-15, § 1, 5-1-06)