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Mr. Patrick G. Gilligan Ocala City Attorney 7 East Silver Springs Boulevard, Suite 405 Ocala, Florida 34470

Dear Mr. Gilligan:

On behalf of the City of Ocala, you have asked substantially the following question:

Is the City of Ocala authorized by section 166.231, Florida Statutes, to adopt a utility tax ordinance that may be immediately applied to a single utility and implemented in the future on other competitive utility services?

In sum:

Section 166.231, Florida Statutes, authorizes but does not mandate a municipality to impose a public service tax, and the City of Ocala may adopt an ordinance…