Delray Beach |
Code of Ordinances |
Title 5. PUBLIC WORKS |
Chapter 50. UTILITIES GENERALLY; PUBLIC SERVICE TAX |
PUBLIC SERVICE TAX |
§ 50.16. WHEN SALE IN CITY DEEMED MADE.
Latest version.
For the purpose of this subchapter, a sale shall be determined to be made in the City in every instance where electricity or bottled gas (natural or manufactured) is delivered to a purchaser residing within the City, regardless of whether the residence or business or headquarters of the seller is located within the City or elsewhere.
(Code 1980, § 25-24; Ord. No. 50-01, § 3, passed 9/19/01)