§ 13-235. Collection and remittance.

(a)

It shall be the duty of every seller of electricity, metered natural gas, liquefied petroleum gas (either metered or bottled), manufactured gas (either metered or bottled) or fuel oil within the unincorporated area of Osceola County to collect from the purchaser, for the use of the county, the tax levied hereby at the time of collecting the payment for such item or service. On or before the twentieth day of each calendar month, each seller shall file a return with payment to Osceola County of all such taxes collected during the preceding calendar month. The form of the return shall be determined by the commission auditor, but must include the name and address of the seller, the period of the return, the amount collected from the sale of taxable services, the amount of tax remitted with the return, and the name and telephone number of a person authorized by the seller to respond to inquiries from the office of commission auditor concerning the seller's administration of the tax.

(b)

In the event the total amount of tax anticipated to be collected within a calendar quarter does not exceed one hundred twenty dollars ($120.00), the seller of such service may, after receiving written authorization from the office of commission auditor, remit the taxes collected during such calendar quarter to the county quarterly. The tax shall be due on or before the 20th day of the month following the end of the calendar quarter in which the taxes were collected.

(c)

It shall be unlawful for any seller to collect payment for any taxable item or service without, at the same time, collecting the tax levied hereby in respect of such sales, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to the county for the amount of such tax in like manner as if the same had actually been paid to the seller.

(d)

Governmental bodies which sell or resell taxable service to non-exempt end users must collect and remit the tax levied under this article.

(e)

The commission auditor shall be responsible for the administration and enforcement of this article and is authorized and directed to promulgate and publish such rules and procedures from time to time as may be deemed necessary or useful in the collection, remittance, administration, and enforcement of the tax levied under this article. Such rules and procedures shall be binding upon and enforceable against all sellers and other persons subject to the provisions of this article, but only if and to the extent that such rules and procedures are not inconsistent with general law or this article.

(Ord. No. 06-15, § 1, 5-1-06)