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 Hialeah
 Code of Ordinances
 Chapter 86. TAXATION AND FEES
 Article III. PUBLIC SERVICE TAX

  § 86-88. Collection generally and disposition; discontinuance of service upon failure of purchaser to pay tax and seller's charge.  

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  • (a)

    It shall be the duty of every seller of electricity, metered or bottled gas (natural or manufactured), fuel oil, water service or telecommunications service to collect from the purchaser for the use of the city the tax levied by section 86-87 at the time of collecting the selling price charged for each transaction and to file a return and remit, on or before the 20th day of each calendar month, or if the 20th day is either a legal holiday or is not a city business day, on or before the first city business day that is not also a legal holiday following the 20th day of the month, unto the city treasurer all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity, metered or bottled gas (natural or manufactured), fuel oil, water service or telecommunications service without, at the same time, collecting the tax levied in this article in respect to such sales, unless the seller shall elect to assume and pay such tax without collecting the tax 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 city for the amount of such tax in like manner as if the tax had actually been paid to the seller, and the mayor shall cause to be brought all lawsuits and to take all proceedings in the name of the city as may be necessary for the recovery of such tax; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected charges. If any purchaser shall fail, neglect or refuse to pay to the seller the seller's charge and the tax imposed and as required in this article on account of the sale for which such charge is made or either, the seller shall have and is vested with the right, power and authority to immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

    (b)

    For the purpose of compensating the seller of telecommunications service, the seller shall be allowed one percent of the amount of the tax collected and due the city in the form of a deduction from the amount collected for remittance. The deduction shall be allowed as compensation for keeping of records and for the collection and the remitting of the tax. This deduction shall not be allowed for an untimely return, unless the seller has in writing requested and been granted an extension of time for filing such return in accordance with F.S. § 166.231(9)(f).

    (c)

    Sellers remitting tax collections of $10,000.00 or more, on average, per month over a period of three consecutive months shall thereafter, beginning in the month immediately following the third consecutive month, make all tax remittances to the city's primary bank by electronic transfer using the ACH system or other electronic means as may be approved by the city treasurer or finance director. Those sellers meeting these criteria shall continue remittances by electronic transfer regardless of whether the seller's average collections fall below the $10,000.00 threshold for any subsequent consecutive three-month period. All other sellers may remit by hand delivery, postal service or electronic transfer. However, if a seller elects to remit by electronic transfer, that seller shall thereafter always remit by electronic transfer.

    (d)

    Notwithstanding any other subsection of this section, if the total amount of tax anticipated to be collected within a calendar quarter does not exceed $120.00, the seller of such service may, with the city's written authorization, remit the taxes collected during such calendar quarter to the city quarterly. In such case 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.

(Code 1960, § 27-5; Ord. No. 2552, § 6, 2-22-1972; Ord. No. 99-40, § 1(27-7), 2-23-1999)