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 Port Orange
 Code of Ordinances
 Chapter 66. TAXATION

  § 66-2. Communications services tax.  

Latest version.

  • (a)

    Authority. The tax levied by this section for communications services tax shall be as provided by F.S. § 202.19.

    (b)

    Amount of tax. There is hereby levied and imposed by the city a local communications services tax at the rate of 5.22 percent, or the maximum rate permissible by law for municipalities that have elected not to levy permit fees pursuant to section 337.401(3)(c)1.b., whichever is greater.

    (c)

    Administration. The local communications services tax imposed by this section shall be administered, levied and collected in accordance with F.S. ch. 202 ("Communications Services Tax Simplification Law").

(Ord. No. 2018-9 , § 1, 5-1-2018)

Editor's note

Ord. No. 2018-9 , § 1, adopted May 1, 2018, repealed § 66-2 and enacted a new § 66-2 as set out herein. Former § 66-2 pertained to public service tax on telecommunications and derived from Ord. No. 1989-29, adopted September 19, 1989.