§ 29-91. Surtax rate; limitations.

The surtax rate shall be one (1) percent of the amount of taxable sales and taxable purchases representing such transactions. However:

(a)

The tax on any sales amount above five thousand dollars ($5,000.00) on any item of tangible personal property and on long distance telephone service shall not be subject to the surtax;

(b)

In the case of utility, telecommunication, or wired television services billed on or after the effective date of the surtax, the entire amount of the tax for utility, telecommunication, or wired television services shall be subject to the surtax.

(c)

In the case of written contracts which are signed prior to the effective date of any such surtax for the construction of improvements to real property or for remodeling of existing structures, the surtax shall be paid by the contractor responsible for the performance of the contract. However, the contractor may apply for one (1) refund of any such surtax paid on materials necessary for the completion of the contract. Any application for refund shall be made no later than fifteen (15) months following initial imposition of the surtax. The application for refund shall be in the manner prescribed by applicable rule of the Florida Department of Revenue.

(Ord. No. 90-15, § 1, 3-6-90)