Bill Amendment: FL S0110 | 2015 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Taxes

Status: 2015-05-01 - Died in Appropriations [S0110 Detail]

Download: Florida-2015-S0110-Senate_Committee_Amendment_651238.html

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       Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. CS for SB 110
       
       
       
       
       
       
                                Ì651238/Î651238                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Finance and Tax (Hukill) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 102 and 103
    4  insert:
    5         Section 4. Subsection (1) of section 202.27, Florida
    6  Statutes, is amended to read:
    7         202.27 Return filing; rules for self-accrual.—
    8         (1) For the purpose of ascertaining the amount of tax
    9  payable under this chapter and chapter 203, every dealer shall
   10  has the duty to file a return and remit the taxes required to be
   11  collected in any calendar month to the department, on or before
   12  the 20th day of the subsequent calendar month, upon forms
   13  prepared and furnished by the department or in a format
   14  prescribed by it. The department shall, by rule, prescribe the
   15  information to be furnished by taxpayers on such returns. For
   16  the purpose of determining the taxes required to be remitted
   17  under this subsection, a dealer may elect to use an alternative
   18  period basis. An alternative period basis is any month-long
   19  period, other than a calendar month, which has an end date on or
   20  after the 15th day of the calendar month. The election shall be
   21  made upon forms prepared and furnished by the department or in a
   22  format prescribed by it. A dealer making the election is bound
   23  by the election for at least 12 months and shall file a return
   24  and remit the taxes required to be collected in each alternative
   25  period to the department on or before the 20th day of the
   26  subsequent calendar month.
   27  
   28  ================= T I T L E  A M E N D M E N T ================
   29  And the title is amended as follows:
   30         Delete line 10
   31  and insert:
   32         services tax; amending s. 202.27, F.S.; authorizing
   33         dealers to use a period other than a calendar month
   34         for the purpose of determining the communications
   35         services taxes to be remitted; amending s. 203.001,
   36         F.S.; conforming