§ 114-192. Levy; applicability.

Latest version.

There is hereby levied by the county, within the unincorporated area of Volusia County, a public service tax upon each and every purchase of electricity, and metered or bottled gas (natural liquefied petroleum gas or manufactured). The tax on electricity and metered or bottled gas shall be in an amount equal to ten percent of the payments received by the seller of the taxable item or service from the purchaser for the purchase of such item or service. The tax shall not be applied against any fuel adjustment charge, which shall be stated separately on each bill. For purposes of this section, the term "fuel adjustment charge" means all increases in the cost of utility services to the ultimate consumer resulting from the increase in cost of fuel to the utility subsequent to October 1, 1973.

(Ord. No. 01-14, § 2, 6-21-01)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');