CopyCited 41 times | Published | Supreme Court of Florida | 1984 Fla. LEXIS 2611
...Bilenky, General Counsel, Tallahassee, for the Florida Public Service Commission, amicus curiae. EHRLICH, Justice. This is an appeal from a circuit court order, certified to this court by the district court as being a question of great public importance pursuant to article V, section 3(b)(5) of the Florida Constitution. *579 Section 166.231 of Florida Statutes (1981) allows municipalities to levy a tax, up to ten percent, on the purchase of utility services within the municipality. The 1974 legislature added subsection 166.231(1)(b) [1] which exempts "fuel adjustment charges" from the tax....
...ted by Peoples Gas. Peoples filed an interpleader complaint against Thatcher and Tampa. Peoples was eventually discharged from liability in the interpleader action. Thatcher's cross claim against the city requesting a declaratory judgment construing section 166.231(1)(b) resulted in a declaratory judgment, wherein the trial judge construed section 166.231's "fuel adjustment charge" exemption to include natural gas, thus barring Tampa from taxing the adjustments....
...In this case the legislature has provided us with an explicit definition: "`fuel adjustment charge' shall mean 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." § 166.231(1)(b)....
...to the common meaning of the phrase, which is within the permissible meaning of the words. Tampa argues that "cost of fuel to the utility " implies that "fuel" means fuel used by the utility rather than resold as a commodity. The city urges that subsection 166.231(1)(b), when read in pari materia with the rest of the section, supports its position. The city draws our attention to subsection 166.231(4): The purchase of natural gas or fuel oil by a public or private utility either for resale or for use as a fuel in the generation of electricity, shall be exempt from taxation hereunder....
...Accordingly, we affirm the trial court decision and declare its effect to be prospective with the exception outlined above. It is so ordered. ALDERMAN, C.J., and BOYD, OVERTON, McDONALD and SHAW, JJ., concur. NOTES [1] Ch. 74-109, Laws of Fla. (codified as amended at § 166.231(1), Fla. Stat. (1981)). The relevant language of section 166.231 reads: 166.231 Municipalities; public service tax....
CopyCited 36 times | Published | Supreme Court of Florida
...e of Florida and its agencies and departments, on Leon County, and on the Leon County School Board (collectively for convenience called "the State"). Acting under the authority seemingly conferred in Article VII, Section 9(a), Fla. Const. (1968) and Section 166.231(1), Fla....
...ption for the State. [3] Article VII, Section 9(a) of the 1968 Constitution provides in relevant part that municipalities "may be authorized by law to levy other [than ad valorem] taxes ... except ... taxes prohibited by this constitution." Sections 166.231(1) and (4), Fla....
...ther public body as defined in section
1.01, Florida Statutes, and shall exempt [purchases by] any recognized church in this state for use exclusively for church purposes." Appellants brought a declaratory action challenging the constitutionality of Section
166.231....
..., by implication, also intended to be a release of the sovereign's immunity from tax. We are unwilling to supply to that implication now. Turning to the alleged statutory basis for state taxation by municipalities, we note that the "grant" clause in Section 166.231 does not expressly direct such taxation. The City suggests, however, that the authorization can be read from the "exemption" clause of Section 166.231....
...her the authorizing constitutional provision nor the implementing statute constitute a waiver of that immunity. The decision of the circuit court is reversed. ADKINS, C.J., BOYD, OVERTON and SUNDBERG, JJ., and MOORE, Circuit Judge, concur. NOTES [1] Section 166.231 appears in the "Municipal Finance and Taxation" Part of the Municipal Home Rule Powers Act (chapter 166, Fla....
CopyCited 10 times | Published | District Court, S.D. Florida | 1999 U.S. Dist. LEXIS 1808, 1999 WL 149769
...lic rights-of-way management authority or the imposition of compensation requirements for the use of such rights of way." 11 F.C.C.R. 13082, at ¶ 40. [4] Local governments also have the power to tax the use of telecommunication services. Fla. Stat. § 166.231(9)....
CopyCited 4 times | Published | District Court, S.D. Florida | 1999 U.S. Dist. LEXIS 16904, 1999 WL 33229296
...Bellsouth's arguments gloss over this specific exclusion from preemption for municipalities in both federal law and state law. While Bellsouth relies upon the otherwise exclusive jurisdiction provided to the Florida Public Service Commission, Chapter 364 specifically states that "the authority and powers granted in Sections
166.231(9) and
337.401" are not affected by this Chapter....
...lic rights-of-way management authority or the imposition of compensation requirements for the use of such rights-of-way." 11 F.C.C.R. 13082, at ¶ 40. [5] Local governments also have the power to tax the use of telecommunication services. Fla. Stat. § 166.231(9)....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal | 11 Fla. L. Weekly 600
...In 1945, the Florida legislature promulgated a statute authorizing municipalities to levy a tax on the purchase of certain public services, including telephone service. Ch. 22829, Laws of Fla. (1945) (codified at § 167.431, Fla. Stat. (Supp. 1947)) (as amended at § 166.231, Fla....
...tems and, upon rehearing, Amended Final Judgment from which the County appealed. The task before us is to determine whether the provision of CPE by Information Systems constitutes the sale of "telephone service" under the public service tax statute, § 166.231, Fla. Stat. (1983), and the utility tax ordinance, § 29-37, Metropolitan Dade County Code. The public service tax statute, § 166.231, Fla....
...(1983), which authorizes Dade County to levy the tax in question, does not define "telephone service." [1] Thus, we must resort to several well-settled rules of statutory construction to aid in determining the definition of "telephone service" as used in section 166.231, Florida Statutes (1983)....
...The timing and circumstances of an enactment may indicate that its purpose is to clarify or interpret existing law. Williams v. Hartford Accident & Indemnity Co.,
382 So.2d 1216, 1220 (Fla. 1980). The current version of the public service tax statute, §
166.231, Fla. Stat. (1985), does not include "telephone service" in the list of taxable services. The present statute, §
166.231(9), Fla....
...The current version of section
203.01 is the result of an amendment by chapter 84-342, section 1, Laws of Florida, in which the legislature imposed the gross receipts tax on "telecommunication services" rather than on the "use of telephones," a change similar to the amendment of section
166.231, Florida Statutes (1983), by chapter 85-174, section 1, Laws of Florida....
...The preamble to chapter 84-342 announces the expansion and clarification of the legislative intent of chapter 203, in response to the divestiture of AT & T. [2] See State v. Lanier,
464 So.2d 1192 (Fla. 1985). The interrelationship of chapter 203 and section
166.231 is evident from the legislature's reference to section
203.012 as the definitional section of the operative terms used in section
166.231, Florida Statutes (1985)....
...of law. City of Boca Raton v. Gidman,
440 So.2d 1277, 1282 (Fla. 1983). Thus, the two statutes are read in pari materia and the intent expressed in the preamble to chapter 84-342, Laws of Florida (amending ch. 203, Fla. Stat. (1983)), is imputed to section
166.231, Florida Statutes (1983). These legislative directives lead to the conclusion that the legislature intended in section
166.231 (1983), to exclude the lease of CPE from the application of the County tax....
...Williams,
450 So.2d 521, 530 (Fla. 3d DCA 1984); Florida Savings & Loan Services, Inc. v. Department of Revenue,
443 So.2d 120, 122 (Fla. 1st DCA 1983), and hold that because Information Systems does not sell "telephone service," it is not subject to taxation under section
166.231, Florida Statutes (1983)....
...d contact the CPE provider for instrument repairs or the transmission company for line repairs. These differences demonstrate the fallacy of the County's argument. Having determined that Information Systems does not provide "telephone service" under section 166.231, Florida Statutes (1983), we next consider whether Information Systems provides "telephone service" under the County's ordinance. § 29-37, Metropolitan Dade County Code. The ordinance states that it applies only to the extent permitted by section 166.231, Florida Statutes. § 29-37(5), Metropolitan Dade County Code. Thus, the definition of "telephone service" contained in section 166.231 defines the term even when it appears in the ordinance and, according to our holding, excludes the provision of CPE from the tax burden....
...Its interpretation suppresses competition by forcing Information Systems to offset the excise tax by rendering service at a reduced cost. Our holding is designed to further the stated objectives of the FCC. For these reasons, we hold that Information Systems does not provide "telephone service" as contemplated by section 166.231, Florida Statutes (1983), and section 29-37, Metropolitan Dade County Code, and is therefore not required to collect and remit the subject tax. Affirmed. NOTES [1] Section 166.231(1)(a), Florida Statutes (1983), states: A municipality may levy a tax on the purchase of electricity, metered or bottled gas (natural liquified petroleum gas or manufactured), water service, telephone service, and telegraph service....
CopyCited 2 times | Published | Supreme Court of Florida | 1994 WL 570638
...June 8, 1993), in which the circuit court validated a proposed bond issue by Orange County. We have jurisdiction. Art. V, § 3(b)(2), Fla. Const.; §
75.08, Fla. Stat. (1993). In August of 1991, Orange County, a charter county, adopted Orange County Ordinance 91-17 (August 6, 1991) pursuant to section
166.231, Florida Statutes (1991), and the Orange County Charter....
...McLeod, a resident of and property owner in the unincorporated section of the county, *413 challenges the public service tax and asserts that absent a general law empowering it to do so, Orange County as a charter county is without the power or authority to enact a public service tax pursuant to section 166.231, Florida Statutes (1991)....
...with general law. Read together, the articles give charter counties the authority to levy any tax that a municipality may impose, if it is within the county's taxing jurisdiction.
269 So.2d at 11. This would include a public service tax pursuant to section
166.231....
CopyPublished | Florida 4th District Court of Appeal | 11 P.U.R.4th 197, 1975 Fla. App. LEXIS 15314
subject to municipal, tax pursuant to Florida Statute
166.231 (1) (b) (1974)? The trial judge granted
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
Mr. Paul R. Gougelman, III Town of Melbourne Beach Attorney 1825 South Riverview Drive Melbourne, Florida 32901 Dear Mr. Gougelman: On behalf of the Town of Melbourne Beach, you ask substantially the following questions: 1. Does section 166.231 , Florida Statutes, permit the town to impose a utility tax on the purchase of electricity, metered or bottled gas, and telecommunication services at a rate of 6.65 percent of the monthly utility charge or not more than $1.60 per month per utility charge, whichever is less? 2. Does section 166.231 , Florida Statutes, permit the town to assess utility taxes at a percentage less than the 10 percent rate referenced in the statute without a cap on the dollar amount to be paid by the consumer/utility? In sum: 1. While section 166.231 , Florida Statutes, permits the town to assess utility taxes on the purchase of electricity, metered or bottled gas and telecommunication services at a percentage less than the 10 percent rate referenced in the statute, it does not permit the town to place a cap on the dollar amount that may be taxed, creating an exemption from such taxes that exceed $1.60 per month per utility charge. 2. Section 166.231 , Florida Statutes, permits the town to assess utility taxes at a percentage less than the 10 percent rate referenced in the statute without a cap on the dollar amount to be paid by the consumer/utility. Section 166.231 , Florida Statutes, authorizes municipalities to levy a public service tax on the purchase of electricity, metered or bottled gas, and water service, as well as telecommunication services. 1 Subsection (1)(a) of section 166.231 provides in part: The tax shall be levied only upon purchases within the municipality and shall not exceed 10 percent of the payments received by the seller of the taxable item from the purchaser for the purchase of such service....
...A municipality, therefore, in exercising its taxing power, is limited to that taxing power expressly or by necessary implication conferred. Without legislative authorization, a municipality may not contract away its power to impose taxes or alter the provisions of general law providing for the imposition of taxes. 5 Section 166.231 , Florida Statutes, sets forth several exceptions to the tax....
...6 However, the taxing scheme set forth in your letter, instead of exempting the first 500 kilowatts of residential use, would actually provide an exemption for all use over a certain amount. As stated in Attorney General Opinion 87-45, the exemptions set forth in section 166.231 do not provide a dollar amount tax cap on the public service tax....
...ress mention of one thing in a statute implies the exclusion of another, a municipality is not authorized to exempt from taxation that portion of the service generating a tax in excess of a stated dollar amount. Accordingly, I am of the opinion that section 166.231 , Florida Statutes, does not permit the town to impose a utility tax on the purchase of electricity, metered or bottled gas, and telecommunication services at a rate of 6.65 percent of the monthly utility charge or not more than $1.60 per month per utility charge, whichever is less. Question Two Section 166.231 , Florida Statutes, authorizes the imposition of the public service tax which "shall not exceed 10 percent of the payments received by the seller of the taxable item from the purchaser for the purchase of such service." (e.s.) The plain language of the statute does not set the tax but rather places a percentage rate cap on the tax. 8 Accordingly, it appears that section 166.231 , Florida Statutes, permits the town to assess utility taxes at a percentage less than the 10 percent rate referenced in the statute without a cap on the dollar amount to be paid by the consumer/utility. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 See, s. 166.231 (1)(a) and (9), Florida Statutes....
CopyPublished | Florida 2nd District Court of Appeal
...The supreme court discussed the
interplay between the constitutional provision allowing a municipality to impose certain
taxes, see art. VII, § 9(a), Fla. Const., and the implementing statute upon which the
municipality based its claim that it could tax the State, see § 166.231, Fla....
CopyPublished | Florida 2nd District Court of Appeal | 2000 Fla. App. LEXIS 11641, 2000 WL 1283091
...telephone outside the cellular calling area. We reverse and remand with directions to enter a final declaratory judgment in favor of GTE. In September 1989, the City imposed a municipal service tax on certain telecommunications services pursuant to section 166.231, Florida Statutes (1989)....
...as being either: “(a) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service or private communication service; or (b) Cellular mobile telephone or telecommunication service.” Id. (emphasis added). Section
166.231(9)(a)(2), Florida Statutes (1993), specifically prohibits municipalities from taxing “variable usage charges,” which include long-distance charges, on “cellular mobile telephone or telecommunications service.” However,- there is no such prohibition on taxing variable usage charges for “toll telephone service.” See §§
166.231(9)(a)(2),
203.012(5)(a), (b), Fla....
CopyAgo (Fla. Att'y Gen. 1978).
Published | Florida Attorney General Reports
the Federal Government. (Emphasis supplied.) Section
166.231(1)(a), F. S., provides, inter alia, that a
CopyAgo (Fla. Att'y Gen. 2005).
Published | Florida Attorney General Reports
...ties of the state unless they are specifically made subject to taxation. 1 In Dickinson v. City of Tallahassee, 2 the Supreme Court of Florida addressed the ability of a municipality to levy a public service tax on the state and a county pursuant to section 166.231 , Florida Statutes....
CopyAgo (Fla. Att'y Gen. 1982).
Published | Florida Attorney General Reports
...ar Mr. Adkinson: This is in response to your request for an opinion on substantially the following question: CAN THE CITY OF DEFUNIAK SPRINGS, FLORIDA, PLEDGE THE PUBLIC SERVICE TAX REVENUES DERIVED FROM A TAX ON METERED OR BOTTLED GAS PURSUANT TO s 166.231 , F.S., TO SECURE A LOAN FOR SEWER SYSTEM IMPROVEMENTS OR REPAIRS? From supplemental information supplied this office it appears that the City Council of DeFuniak Springs is borrowing money from the Farmers Home Administration for the purpose...
...ty's sewer system, and that the Farmers Home Administration has requested the city council to pledge, among other things, the public service tax revenues derived from the tax levied by the city on the purchase of metered or bottled gas pursuant to s 166.231 , F.S., as security for the loan giving the Farmers Home Administration a first and prior lien on such exercise tax revenues. Section 166.231 , F.S., as amended by chapters 82-230 and 82-399, Laws of Florida, provides in subsection 1(a)(2): A municipality may levy a tax on the purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), water service, telephone service, and telegraph service. The tax shall be levied only upon purchases within the municipality and shall not exceed 10 percent of the payments received by the seller of the taxable item from the purchaser for the purchase of such service. . . . (e.s.) Section 166.231 , F.S., as amended, does not prescribe any limitation on the use of public service tax levied by the city on the purchase of metered or bottled gas or any of the other taxable items enumerated in s 166.231 (1)(a)....
...ntrary to $10, Art. VII, State Constitution. In summary, I am of the opinion that the City of DeFuniak Springs may pledge the public service tax revenues derived from the tax levied by the city on the purchase of metered or bottled gas pursuant to s 166.231 , F.S., to secure a loan for sewer system improvements or repairs....
CopyPublished | Florida 2nd District Court of Appeal
...The supreme court discussed the
interplay between the constitutional provision allowing a municipality to impose certain
taxes, see art. VII, § 9(a), Fla. Const., and the implementing statute upon which the
municipality based its claim that it could tax the State, see § 166.231, Fla....
CopyAgo (Fla. Att'y Gen. 1993).
Published | Florida Attorney General Reports
churches for church purposes,1 to pay the tax. Section
166.231(1)(a), F.S., in pertinent part, states: A municipality
CopyAgo (Fla. Att'y Gen. 1993).
Published | Florida Attorney General Reports
the city for the amount of such tax. . . . 4 Section
166.231(5), F.S. See, also, s.
166.231(3), F.S., (municipality
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
QUESTION: Does a municipality have authority under s. 166.231 (4), F.S., as enacted by Ch. 73-129, Laws of Florida, the Municipal Home Rule Powers Act, to levy and collect utility tax from all other local units of government and nonprofit organizations with the exception of churches? SUMMARY: Section 166.231 (4), F.S., as enacted by Ch....
...73-129, Laws of Florida, requires a municipality to exempt churches from utility taxes but only permits, rather than requires, a municipality to exempt "public bodies." There is no authority for exemptions to nonprofit corporations. It is my opinion that your question should be answered in the affirmative. Section 166.231 (4), F.S., provides: 166.231 Public service tax....
...Roland,
65 So.2d 12 (Fla. 1953). Mandatory dictates are usually designated by "shall" or "must," as in the statute in question: ". . . shall exempt any recognized church," supra. Nonprofit corporations, as defined in Ch. 196 , F.S., are not mentioned in s.
166.231 (4), F.S....
CopyAgo (Fla. Att'y Gen. 1987).
Published | Florida Attorney General Reports
oil, and telegraph services exceeding $25. Section
166.231, F.S. (1986 Supp.), authorizes municipalities
CopyAgo (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
public service tax levied by the municipality. Section
166.231(1), F. S., provides: (1)(a) A municipality
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
tax on the state and a county pursuant to section
166.231, Florida Statutes. The Court determined that
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
Hamilton: You ask the following question: Does section
166.231(9)(e), Florida Statutes (1994 Supp.), make
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
in this state. . . ." (Emphasis supplied.) Section
166.231(4), F.S. In reviewing the authorities cited
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
Your question is answered in the negative. Section
166.231(4), F.S., provides in pertinent part that "[a]
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
question: Is the City of Ocala authorized by section
166.231, Florida Statutes, to adopt a utility tax ordinance
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
contrary. Attorney General Opinion 074-379. Section
166.231(1), F.S., provides that: "A municipality may
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
...nt on the first $5,000 for industrial or manufacturing users? In sum: The City of Groveland is not authorized to establish a cap which would exempt from taxation that portion of the service generating tax revenue in excess of a maximum monetary cap. Section 166.231 , F.S....
...mpt from taxation or the power to remit or compromise a tax. 5 The tax cap by the City of Groveland has the effect of exempting from taxation that portion of the taxable value of the electricity service generating tax revenue in excess of the cap. 6 Section 166.231 , F.S....
...(1988 Supp.), provides several specific exemptions to the public service tax. 7 However, no exemption of the type proposed by the city is recognized by the statute. It is a settled rule of statutory construction that the express mention of one thing in a statute implies the exclusion of another. 8 Section 166.231 , F.S....
...166.232 , F.S., authorize a municipality to levy a public service tax but do not authorize or otherwise empower a municipality to exempt from taxation that portion of the service generating tax revenue in excess of an established monetary cap. Nor can such a substantive power be implied from the power granted in s.
166.231 , F.S. (1988 Supp.), and s.
166.232 , F.S. Thus, it is my opinion that the City of Groveland may not provide a maximum monetary cap per monthly billing period for those items or services taxable pursuant to s.
166.231 , F.S. (1988 Supp.). Sincerely, Robert A. Butterworth Attorney General (gh) 1 See, s.
166.231 (1)(a), (2), and (9), F.S. (1988 Supp.). 2 Section
166.231 (1)(a), F.S. (1988 Supp.). See also, s.
166.231 (9)(a)1....
...(1988 Supp.), providing a cap of 10 percent and 7 percent respectively on the monthly recurring customer service charges for local telephone service and intrastate telecommunication services. And see, s.
166.232 , F.S., which grants a municipality the option to levy the tax authorized under s.
166.231 , F.S....
...general law. 4 See, AGO 79-26. 5 16 McQuillin Municipal Corporations s. 44.65 p. 204. 6 See, AGO 87-45 concluding that the City of Vernon could not provide for a maximum tax of $25 per monthly billing for those items or services taxable pursuant to s. 166.231 , F.S. (1986 Supp.), because such a cap constituted an unauthorized exemption for the amount of utility services over $25. 7 See, e.g., s. 166.231 (3), F.S....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
answered in the affirmative as discussed herein. Section
166.231(4), F. S. (1974 Supp.), states: A municipality
CopyAgo (Fla. Att'y Gen. 2006).
Published | Florida Attorney General Reports
...rests upon broad grounds of fundamentals in government[.]" 3 The Supreme Court of Florida in Dickinson v. City of Tallahassee 4 has previously addressed whether property owned by the state or a county could be taxed by a municipality pursuant to the section 166.231 , Florida Statutes....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
...tatutory authority allowing such action. Similarly in Attorney General Opinion 87-45 this office concluded that a municipality was not authorized to provide for a maximum tax of $25 per monthly billing for those items or services taxable pursuant to section 166.231 , Florida Statutes, because such a cap constituted an unauthorized exemption for the amount of utility services over $25....
CopyAgo (Fla. Att'y Gen. 1982).
Published | Florida Attorney General Reports
...e following question: IS FUEL OIL ORDERED FROM AND SHIPPED BY COMMON CARRIER BY A FUEL OIL DEALER OR DISTRIBUTOR WITHIN THE CITY OF TAMPA TO A PURCHASER LOCATED OUTSIDE THE CORPORATE LIMITS OF THE CITY TAXABLE AS A `PURCHASE' WITHIN THE CITY UNDER s 166.231 , F.S.? Section 166.231 (1)(a), F.S., authorizes the city to levy a tax on `the purchase' of certain utility services, the tax to be levied `only upon purchases within the municipality.' Section 166.231 (2), provides that competitive services shall be taxed on a comparable base at the same rates, but that fuel oil shall be taxed at a rate not to exceed 4 cents per gallon....
...nce. As used in the statute, the phrases `the purchase' and `purchases within the municipality' identify the determinative event upon which tax liability accrues. The terms `the purchase' and `purchases within the municipality' for the purposes of s 166.231 , F.S., are not statutorily defined....
...Furthermore, when terms and provisions of a statute are plain, there is no reason for judicial or administrative interpretation; thus, it is presumed the Legislature meant what it said. Leigh v. State ex rel . Kirkpatrick,
298 So.2d 215 (1 D.C.A. Fla., 1974). The term `the purchase,' in s
166.231 (1)(a), F.S., appears to be used as a noun....
...Purchase , p. 1255. The term `purchases,' as used in the statute is used as a verb and means to buy; to acquire, to acquire something by one's act or agreement for a price; to obtain title to; to obtain something by paying therefor. Id . at 1256. Thus, s 166.231 , F.S., contemplates the imposition of the public service tax upon the acquisition or purchase of the designated taxable items or services....
...However, if the contract is a destination contract, then the purchase takes place at the point the fuel oil is duly tendered at the destination which is specified in the contract, which may or may not be within the corporate limits of the City of Tampa. 28 Fla. Jur. Sales , ss 51, 88 and 89. While there is no reference in s 166.231 , F.S....
...ion, I can perceive no reason why, when a question arises under the instant section as to contract interpretation, one should not employ the Code as a frame of reference. In fact, my predecessor did just that in a similar opinion request involving s 166.231 (1), F.S.; AGO 075-20....
...In summary then, until judicially or legislatively determined otherwise, I am of the opinion that if the contract for the fuel oil is a shipment contract, then the purchase takes place at the point of shipment within the corporate limits of the municipality and as such the purchase will be subject to the tax imposed by s 166.231 , F.S....
...e at the point the fuel oil is duly tendered at the destination which is specified in the contract, which may or may not be within the corporate limits of the municipality. In that case, the purchase may or may not be subject to the tax imposed by s 166.231 , F.S. If the destination specified in the contract is within the corporate limits of the municipality, then the purchase would be subject to the provisions of s 166.231 , F.S. Likewise, if the destination specified in the contract is outside the corporate limits of the municipality, then the purchase would not be subject to the provisions of s 166.231 , F.S....
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
substantially the following question: Does section
166.231, Florida Statutes, allow a municipality to
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
...The power to levy utility taxes may be granted only by general law. In the absence of the grant of such power by general law, Art. VII, ss. 1 and 9, State Const., serves to preempt this form of taxation to the state and to inhibit the imposition of such tax by the municipality. Neither s.
166.201 nor s.
166.231 (1), F.S., authorizes the imposition by municipalities of a utility tax on users of municipal sanitary sewer services. A municipal sanitary sewer service is not a competitive utility service with those enumerated in s.
166.231 , F.S., under the provisions of s.
166.231 (2) and is therefore not subject to taxation as a competitive utility service....
...e provisions of Section 167.431, Florida Statutes of 1955. The question arises as to whether or not this grant of authority to the City of Titusville to levy a utility tax, either by a municipal ordinance or under the provisions of s. 167.431, F.S. [s. 166.231 , F.S.], against each and every purchaser or person using the sanitary sewer service within the corporate limits of the municipality has been modified or preempted by the state....
...nd may enforce their receipt and collection in the manner prescribed by ordinance not inconsistent with law. (Emphasis supplied.) This section does not authorize the imposition of the utility tax in question since it does not grant any taxing power. Section 166.231 (1), F.S., provides: A municipality may levy a tax on the purchase of electricity, metered or bottled gas (natural liquefied petroleum gas or manufactured), water service, telephone service, telegraph service, and cable television service....
...e seller of the taxable item from the purchaser for the purchase of such service. This section, likewise, does not authorize the imposition of a utility tax on the sanitary sewer service inasmuch as such a service is not enumerated therein. However, s. 166.231 (2), F.S., authorizes a municipality to impose a tax on utility services which are competitive with those enumerated in s. 166.231 (1), supra. Your question, therefore, requires a critical factual determination as to whether the sanitary sewer service is competitive with those utility services enumerated in said s. 166.231 (1). While such a factual determination may be made by the governing body of the municipality or by way of an appropriate judicial proceeding, it is my opinion that the sanitary sewer service is not a competitive utility service under s. 166.231 (2) and is therefore not subject to the tax authorized by s. 166.231 ....
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
the unpaid taxes and remit them to the city. Section
166.231, Florida Statutes, in pertinent part, provides:
CopyAgo (Fla. Att'y Gen. 2004).
Published | Florida Attorney General Reports
the public service tax levied pursuant to section
166.231, Florida Statutes. Subsequently in Canaveral
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
Ms. Denise Nieman Palm Beach County Attorney Post Office Box 1989 West Palm Beach, Florida 33402-1989 Dear Ms. Nieman: On behalf of the Palm Beach County Board of County Commissioners, you ask the following question: Does section 166.231 (4)(a), Florida Statutes, provide an exemption from the public service tax imposed by a charter county on the retail sale of bottled natural liquefied petroleum gas used to power forklifts? According to your letter, the county's inter...
...n audit of the retail sales of natural gas within the county. Some sellers of natural gas asserted that the sales of bottled natural liquefied petroleum gas used to power forklifts were exempt from the county's public service tax adopted pursuant to section 166.231 , Florida Statutes. You state that the sellers, in claiming such an exemption, relied on the provisions of section 166.231 (4)(a), Florida Statutes. Section 166.231 , Florida Statutes, authorizes a municipality to levy a tax on the purchase of electricity, metered natural gas, natural liquefied petroleum gas either metered or bottled, manufactured gas either metered or bottled, and water service....
...blic service tax. 3 You have advised this office that the county's public service tax on bottled natural liquefied petroleum gas retail sales in the county's unincorporated areas is contained in Chapter 17, Article VI, of the Palm Beach County Code. Section 166.231 (4)(a), Florida Statutes, provides: "The purchase of natural gas, manufactured gas, or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kero...
...tion engines is exempt from taxation hereunder." According to your letter, some retail sellers are reading the above exemption as providing that the "purchase of natural gas . . . for use in internal combustion engines is exempt from taxation" under section 166.231 , Florida Statutes....
...5 Moreover, under the doctrine of last antecedent, relative and qualifying words, phrases, and clauses are to be applied to the words or phrases immediately preceding and not to be construed as extending to or including others more remote. 6 In providing for the exemptions from the public service tax, section 166.231 (4)(a), Florida Statutes, refers to the purchase of natural gas, manufactured gas, or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity....
...n engines" suggests that the exception applies to records of "the sale of fuel oil or kerosene" and does not extend to the "purchase of natural gas, manufactured gas, or fuel oil by a public or private utility." Accordingly, I am of the opinion that section 166.231 (4)(a), Florida Statutes, does not provide an exemption from the public service tax imposed by the charter county on the retail sale of bottled natural liquefied petroleum gas used to power forklifts. Sincerely, Charlie Crist Attorney General 1 Section 166.231 (1)(a), Fla....
...1994) (a reading of Art. VII, s. 9[a] and Art. VIII , s. 1 [g], Fla. Const., dictates that charter counties have the authority to levy any tax that a municipality may impose, if it is within the county's taxing jurisdiction, including a public service tax pursuant to s. 166.231 , Fla....
CopyAgo (Fla. Att'y Gen. 1978).
Published | Florida Attorney General Reports
Your question is answered in the negative. Section
166.231(1)(a), F. S., as amended by s. 4, Ch. 78-299
