§ 792.113. Exemption from tax.

(a)

Exemption number system established. A purchaser desiring to obtain the exemption provided by F.S. § 166.231(4)(a), (purchases of natural gas or fuel oil by a public or private utility, either for resale or for use as a fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines) without first having to pay the fuel oil public service tax imposed by this Chapter and then apply for a refund under Section 792.112, may obtain and utilize an exemption number as provided herein.

(b)

Application for exemption number; examination; issuance of number.

(1)

A purchaser desiring to obtain an exemption number shall complete and file with the Tax Collector a written application. The application shall be made on a form supplied by the Tax Collector and the form shall contain at least the name of the purchaser and, if the purchaser is a partnership or corporation, the name and title of the person making the application on behalf of the partnership or corporation, the usage to be made of the fuel oil or kerosene to be purchased under the exemption number, which usage is an exempt use under F.S. § 166.231(4)(a); a statement that the application is made under the penalties of perjury; and a statement that the purchaser gives to the City and its authorized agents the right at all reasonable times to inspect his records and to enter and observe his premises and operations for the purpose of determining his eligibility for future exemptions to be claimed under the exemption number assigned by the Tax Collector on the basis of the application. The application shall be signed, if made by an individual, by him or his authorized agent of, if made by a partnership or corporation, by a partner, corporate officer or authorized agent. The Tax Collector may require a person other than an individual purchaser signing an application on his own behalf to produce evidence of his authority to sign the application on behalf of and to bind the individual, partnership or corporation making the application; and the Tax Collector may refuse to accept an application, other than an application signed by an individual purchaser on his own behalf, unless and until this evidence satisfactory to him has been produced, which evidence shall be attached to and form a part of the application.

(2)

The Tax Collector shall conduct such examination as he deems necessary to determine that the facts and statements contained in the application are true and that the purchaser is entitled to the exemption for the uses he has stated on the application. If the purchaser is entitled to the exemption for the uses indicated on the application, the Tax Collector shall indicate his approval on the application. If the Tax Collector is not satisfied that the purchaser is entitled to the exemption applied for, he may require the purchaser to provide further information until he is satisfied or he may reject the application, stating his reasons for so doing. Rejection of an application shall not preclude the purchaser from making another application for an exemption number based on the same or other uses.

(3)

If the Tax Collector approves the application, he shall assign an exemption number to the purchaser, which shall be unique to that purchaser and which shall not, if revoked, thereafter be reissued to any other purchaser. The Tax Collector shall keep a record of each exemption number issued, the name of the purchaser to whom the number is assigned and any particulars concerning the use, restriction or revocation of the number.

(c)

Use of exemption number. Whenever the purchaser, having obtained an exemption number as provided in subsection (b) of this Section, makes a purchase of fuel oil for an exempt use, he shall give the seller his exemption number and shall not thereafter be liable to pay the tax that would otherwise be collected under this Chapter on that purchase. The seller shall record this exemption number on the record of the purchase required by Section 792.104 to be kept by him and he shall not thereafter be liable to the City for the amount of the tax that would otherwise be collected by him under this Chapter. At all times, the seller will exercise due care in accepting exemption numbers from purchasers and, in case of doubt on the part of the seller as to whether the exemption number is being properly used, he shall, if possible, discontinue further service to the purchaser until the authorized agents of the City have investigated the use of the exemption number and reported to the seller; and in a case of doubt on the part of the seller as to whether the exemption number is being properly used, he shall report his doubt to the City.

(d)

Renewal of exemption number required. The exemption numbers assigned by the Tax Collector shall be renewable every three years, on a date or dates to be set by the Tax Collector. A renewal application need not contain all of the information required by subsection (b) of this Section to be contained in the original application but the Tax Collector or his designee shall obtain sufficient information to assure himself that the purchaser will continue to be entitled to the exemption for the uses he has stated on the original application or on any previous renewal applications. A renewal application shall be in writing and shall be signed by the purchaser, under the penalties of perjury, as provided in subsection (b) of this Section for original applications, and it shall continue the right of the City and its authorized agents at all reasonable times to inspect the purchaser's records and to enter and observe his premises and operations for the purpose of determining his eligibility for an exemption already claimed under the original or any previous renewal application and his continued eligibility for future exemptions to be claimed under the renewal application being submitted. The renewal application shall be subject to investigation and approval or rejection by the Tax Collector in the same manner as prescribed in subsection (b)(2) of this Section for original applications.

(e)

Revocation of exemption number. The Tax Collector may revoke the exemption number assigned to a purchaser:

(1)

For continued and wilful use of the exemption number by the purchaser or another person to avoid paying the tax due on purchases of fuel oil for nonexempt uses.

(2)

For use of the exemption number by another person than the purchaser to whom it is assigned and his agents, servants and employees.

(3)

Whenever the purchaser has not used the exemption number at least one time in a period of one year.

The Tax Collector shall notify the purchaser of the intended revocation of the exemption number and the effective date of the revocation, and the exemption number shall be automatically revoked on the effective date unless prior to that date the purchaser files with the Tax Collector a request for a hearing, whereupon the proposed revocation shall be suspended until the decision of the Tax Collector following the hearing either revoking the exemption number or continuing it until the next scheduled renewal date.

(f)

Rules. The Tax Collector is authorized to make all necessary rules to implement this Section.

(Ord. 76-772-484, § 2; Ord. 83-591-400, § 1; Ord. 98-226-E, § 1)

Note— Former § 807.114.