§ 86-4. Local option communications services tax.

(a)

Rate. Pursuant to F.S. § 202.19, the board of county commissioners of Levy County, Florida, a non-charter county under Florida Constitution, art. VIII, § 1(f), hereby elects to adopt a 1.6 percent rate as the county's local communications services tax beginning on January 1, 2004, and for all taxable services included on bills that are dated on or after January 1, 2004. This rate does not include the 0.24 percent permit fee add-on rate allowed by F.S. § 337.401 and established in subsection (b) of this section.

(b)

Election not to collect permit fees; election to increase allowable tax rate.

(1)

Pursuant to F.S. § 337.401, the board of county commissioners hereby elects not to require and collect permit fees from any provider of communications services that uses or occupies county roads or rights-of-way for the provision of communications services. This election shall take effect on January 1, 2004.

(2)

Pursuant to F.S. §§ 337.401 and 202.19, the board of county commissioners of Levy County, Florida, a non-charter county under Florida Constitution, art. VIII, § 1(f), hereby elects to increase the rate for the local communications services tax by 0.24 percent beginning on January 1, 2004, and for all taxable services included on bills that are dated on or after January 1, 2004, in lieu of imposing permit fees on communications services providers, as provided in subsection (a) above.

(3)

In aggregate, the county's local communications services tax rate is 1.84 percent to be effective on January 1, 2004, and for all taxable services included on bills that are dated on or after January 1, 2004, and thereafter, unless changed by action of the board of county commissioners.

(Ord. No. 03-09, §§ 2, 3, 8-5-2003)