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St. Petersburg |
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Code of Ordinances |
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Chapter 17. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
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Article II. PUBLIC SERVICE TAXES |
§ 17-23. Taxable locus of purchase.
Latest version.
The purchase of the utility service upon which a tax is imposed and levied by this article shall embrace and include any part of the transaction of purchase occurring within the City, whether the purchase is by the entering into a contract for the purchase of any utility service or otherwise.
(Code 1973, § 26-21; Code 1992, § 17-25)