Bill Text: FL H0281 | 2010 | Regular Session | Enrolled

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Bill Title: Communications Services Taxes [WPSC]

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2010-05-14 - Approved by Governor; Chapter No. 2010-83 [H0281 Detail]

Download: Florida-2010-H0281-Enrolled.html

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HB 281

1	A bill to be entitled
2	An act relating to communications services taxes; amending
3	s. 202.29, F.S.; authorizing dealers to report a credit
4	for bad debt by netting the credit against the tax due;
5	authorizing dealers to use a proportionate allocation
6	method or other reasonable method in determining the
7	amount of bad debt attributable to the state or local
8	jurisdiction; providing for retroactive operation;
9	specifying that the act is remedial in nature and not a
10	basis for certain refunds of tax; providing an effective
11	date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1. Subsection (4) is added to section 202.29,
16	Florida Statutes, to read:
17	202.29 Bad debts.-
18	(4)(a) A dealer may report the credit for bad debt allowed
19	under this section by netting such credit against the tax due to
20	the state pursuant to s. 202.12 or to a local jurisdiction
21	pursuant to s. 202.19, but such netting may not reduce the
22	amount due to the state or to any local jurisdiction below zero.
23	(b) For purposes of determining the amount of bad debt
24	that is attributable to the state or to a local jurisdiction, a
25	dealer may employ a proportionate allocation method based on
26	current gross taxes due or another reasonable allocation method
27	approved by the department.
28	Section 2. This act shall operate retroactively to July 1,
29	2000; however, the retroactive operation of this act is remedial
30	in nature, does not create a right to a refund, and does not
31	require a refund by any governmental entity of any tax, penalty,
32	or interest remitted to the Department of Revenue before July 1,
33	2010.
34	Section 3. This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.