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SEP 5 1994 utility, communications or wired television services, billed for a cycle ending after the last day the tax authorized in this Ordinance is in effect, the entire amount of the bill for utility or wired television services shall not be subject to the tax authorized in this Ordinance. Charges for communications services which are subject to the State tax imposed pursuant to Chapter 212, Florida Statutes, which are billed to a location in Indian River County shall be subject to the tax authorized by this Ordinance. 8. In the case of written contracts which are signed prior to the effective date of any tax authorized by this Ordinance for the construction of improvements to real property or for remodeling of existing structures, the contractor responsible for the performance of said contact shall pay any additional tax levied pursuant to this Ordinance. However, said contractor may apply for one refund of any such additional tax paid on materials necessary for the completion of such contract. Any application for refund shall be made no later than December 31, 1984. The application for this refund shall be in the manner approved by the Department of Revenue by rule. A complete application shall include proof of the written contract and of payment of the additional tax paid pursuant to an ordinance authorized by Florida Statutes §212.058. The application shall contain a sworn statement, signed by the • applicant or its representative, attesting to the validity of the .application. Any person who fraudulently obtains or attempts to obtain a refund pursuant to this paragraph shall, in addition to being liable for repayment of any refund fraudulently obtained plus a mandatory penalty of 100 percent of the refund, be guilty of a misdemeanor of the second degree, punishable as provided in S. 775.082, S. 775.083, or S. 775.084. 64 M M _