eLaws | eCases | Florida State | Florida Administrative Code | Florida Courts | Counties & Cities of Florida | Code of Federal Regulations | United States Code |
 Sunrise
 Code of Ordinances
 Chapter 5. FINANCE AND TAXATION
 Article II. PUBLIC SERVICE TAX

  § 5-18. Exemptions.  

Latest version.

  • The tax imposed and levied in this article shall apply to the purchase of the item or service furnished periodically after installation or connection and shall not be applicable to installation costs, meter deposits, deposits guaranteeing payment or other charges made by the utility for availability of service to the consumer. There is hereby exempted from the provisions of this article utility services as follows:

    (1)

    Gas (natural, liquefied petroleum or manufactured) purchased by any private or public utility for resale or for use as fuel in the generation of electricity;

    (2)

    Electricity purchased by any private or public utility for resale to the ultimate consumer;

    (3)

    Water purchased by any private or public utility for resale to the ultimate consumer;

    (4)

    [ Reserved. ]

    (5)

    All churches recognized in the state are exempt from the payment of any utility tax imposed by this city on church property used exclusively for church purposes.

(Code 1972, § 21-31; Ord. No. 33-95-A, § 1, 2-14-95)

State law reference

Exemptions from tax, F.S. § 166.231(3), (5) and (8).