§ 19-24. Definitions and rules of construction.

(a) When used in this chapter, the following words, terms or phrases shall have the meanings ascribed to them in this section unless the context clearly indicates otherwise:

City means the City of Lake Wales.

City clerk means the City Clerk of the City of Lake Wales or his/her designee.

City manager means the City Manager of the City of Lake Wales or his/her designee.

Electronic transfer means the use of the automated clearing house (ACH), or other electronic transfer system approved on a case by case basis, to send the public service taxes collected directly from the seller's bank to the bank so designated to receive such transfer.

Finance director means the Finance Director of the City of Lake Wales or his/her designee.

F.S. means the most recently published edition of Florida Statutes.

Fuel oil, for the purpose of this article, means an oil, including kerosene (coal oil), that is burned to supply light, heat or power; oil purchased for use in internal combustion engines is not taxable under this article.

Purchaser means a person, firm, corporation or other legal entity who purchases a service directly from a seller.

Remit and remittance means the sending by the seller and the receipt by the city of all taxes levied and collected pursuant to this article.

Seller means a person, firm, corporation, or other legal entity who sells directly to the purchaser; for purposes of this article, the seller acts as the tax-collecting agency of the city.

Telecommunications service means:

(1) Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter or computer exchange service, or private communication service; or

(2) Cellular mobile telephone or telecommunications service, specialized mobile radio, and pagers and paging service, including but not limited to beepers and any other form of mobile and portable one-way or two-way communication, but does not include services or equipment incidental to telecommunications services enumerated in this paragraph such as maintenance of customer premises equipment, whether owned by the customer or not, or equipment sales or rental for which charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

Utility service for the purpose of this article means electricity for light, heat or power; natural and manufactured gas, fuel oil or kerosene (coal oil) for light, heat or power; or water service.

(b) For the purposes of administration and enforcement of this chapter, unless otherwise stated in this chapter, the following rules of construction shall apply:

(1) The word "shall" is always mandatory and not discretionary; the word "may" is permissive.

(2) The words "he," "his," and other words denoting the masculine gender shall extend and be applied to females and to firms, partnerships and corporations as well as to males.

(3) Words used in the present tense shall include the future, and words used in the singular number shall include the plural and plural the singular, unless the context clearly indicates the contrary.

(4) Unless the context clearly indicates the contrary, where a regulation involves two (2) or more items, conditions, provisions, or events connected by the conjunction "and," "or" or "either…or," the conjunction shall be interpreted as follows:

a. "And" indicates that all the connected terms, conditions, provisions or events shall apply.

b. "Or" indicates that the connected items, conditions, provisions or events may apply singly or in any combination.

c. "Either…or" indicates that the connected items, conditions, provisions or events shall apply singly but not in combination.

d. The word "includes" shall not limit a term to the specific example but is intended to extend its meaning to all other instances or circumstances of like kind or character.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01)