§ 29-36. Definitions.  


Latest version.
  • For the purposes hereof, the following words and phrases shall have the meanings respectively ascribed to them by this section:

    Bottled gas: All types and kinds of natural, liquefied petroleum and manufactured gas for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the unincorporated area of Miami-Dade County.

    Coal: All coal for lighting, heating, cooking, power, energy or any other purpose competing with any other utility or energy source taxed under this chapter delivered to any purchaser thereof within the unincorporated area of Miami-Dade County.

    Coin-Box Telephone service: Service relating to coin-box telephones installed within the unincorporated area of Miami-Dade County, insofar as such service requires the payment of a guaranteed amount, but such term shall not pertain to nor include the service rendered at the time of and in consideration of the deposit of money in the telephone coin-boxes.

    Electricity: All electric current or energy for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the unincorporated area [of Miami-Dade County].

    Fuel oil: All bunker C oil, number 1 and 2 fuel oil, and kerosene or any combination thereof capable of being used for lighting, heating, cooking, power or any other purpose and delivered to any purchaser thereof within the unincorporated area of Miami-Dade County.

    Metered gas: All types and kinds of natural and manufactured gas for lighting, heating, cooking, power or any other purpose delivered to any purchaser thereof within the unincorporated area of Miami-Dade County.

    Purchase: Every act or transaction whereby possession of, utilization of, control over or title to electricity, water, metered gas, bottled gas, coal, fuel oil, and the duty and obligation to pay therefor become vested in the purchaser within the unincorporated area of Miami-Dade County, but such term shall not pertain to nor include any such act or transaction when undertaken or performed by an agency or instrumentality of the United States Government, the State, the County or a municipality.

    Purchaser: Every person legally liable for the payment of electricity, water, metered gas, bottled gas, coal or fuel oil delivery rendered to him, by a seller, unless such person is an agency or instrumentality of the United States Government, the State, the County, a municipality, or a house of public worship, which qualifies for exemption from the State sales tax under Section 212.08(7)(c)(1), Florida Statutes.

    Seller: Every person delivering electricity, water, metered gas, bottled gas, coal or fuel oil to any purchaser thereof.

    Telegraph service: All types and kinds of service as are rendered by telegraph companies to any purchaser of such service within the unincorporated area of Miami-Dade County.

    Water service: The water supply furnished to all consumers in the unincorporated area of Miami-Dade County for retail use and not for resale, except water delivered to a purchaser in a bottle or other container.

(Ord. No. 70-72, § 1, 9-21-70; Ord. No. 71-6, § 1, 1-6-71; Ord. No. 71-14, § 1, 1-19-71; Ord. No. 81-52, § 1, 5-5-81; Ord. No. 81-86, § 1, 7-21-81; Ord. No. 88-72, § 1, 7-19-88; Ord. No. 01-109, § 7, 6-19-01)