Florida Senate - 2015                                     SB 4-A
       
       
        
       By Senator Hukill
       
       
       
       
       
       8-00001A-15A                                            20154A__
    1                        A bill to be entitled                      
    2         An act relating to taxes; amending s. 202.12, F.S.;
    3         reducing the tax rate applied to the sale of
    4         communications services; reducing the tax rate applied
    5         to the retail sale of direct-to-home satellite
    6         services; amending s. 202.12001, F.S.; conforming
    7         rates to the reduction of the communications services
    8         tax; amending s. 202.18, F.S.; revising the allocation
    9         of tax revenue received from the communications
   10         services tax; amending s. 202.27, F.S.; authorizing
   11         dealers to use a period other than a calendar month
   12         for the purpose of determining the communications
   13         services taxes to be remitted; amending s. 202.28,
   14         F.S.; limiting the disallowance of collection
   15         allowance under certain circumstances; amending s.
   16         203.001, F.S.; conforming rates to the reduction of
   17         the communications services tax; amending s. 212.20,
   18         F.S.; revising the distributions of tax revenue
   19         received from the sales and use tax, communications
   20         services tax, and gross receipts tax; providing
   21         applicability; providing for construction of the act
   22         in pari materia with laws enacted during the 2015
   23         Regular Session of the Legislature; providing
   24         effective dates.
   25          
   26  Be It Enacted by the Legislature of the State of Florida:
   27  
   28         Section 1. Paragraphs (a) and (b) of subsection (1) of
   29  section 202.12, Florida Statutes, are amended to read:
   30         202.12 Sales of communications services.—The Legislature
   31  finds that every person who engages in the business of selling
   32  communications services at retail in this state is exercising a
   33  taxable privilege. It is the intent of the Legislature that the
   34  tax imposed by chapter 203 be administered as provided in this
   35  chapter.
   36         (1) For the exercise of such privilege, a tax is levied on
   37  each taxable transaction, and the tax is due and payable as
   38  follows:
   39         (a) Except as otherwise provided in this subsection, at the
   40  a rate of 3.05 6.65 percent applied to the sales price of the
   41  communications service that which:
   42         1. Originates and terminates in this state, or
   43         2. Originates or terminates in this state and is charged to
   44  a service address in this state,
   45  
   46  when sold at retail, computed on each taxable sale for the
   47  purpose of remitting the tax due. The gross receipts tax imposed
   48  by chapter 203 shall be collected on the same taxable
   49  transactions and remitted with the tax imposed by this
   50  paragraph. If no tax is imposed by this paragraph due to the
   51  exemption provided under by reason of s. 202.125(1), the tax
   52  imposed by chapter 203 shall nevertheless be collected and
   53  remitted in the manner and at the time prescribed for tax
   54  collections and remittances under this chapter.
   55         (b) At the rate of 7.2 10.8 percent applied to on the
   56  retail sales price of any direct-to-home satellite service
   57  received in this state. The proceeds of the tax imposed under
   58  this paragraph shall be accounted for and distributed in
   59  accordance with s. 202.18(2). The gross receipts tax imposed by
   60  chapter 203 shall be collected on the same taxable transactions
   61  and remitted with the tax imposed by this paragraph.
   62         Section 2. Section 202.12001, Florida Statutes, is amended
   63  to read:
   64         202.12001 Combined rate for tax collected pursuant to ss.
   65  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   66  2010-149, Laws of Florida, the dealer of communication services
   67  may collect a combined rate of 3.2 6.8 percent, composed
   68  comprised of the 3.05 6.65 percent and 0.15 percent rates
   69  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
   70  if as long as the provider properly reflects the tax collected
   71  with respect to the two provisions as required in the return to
   72  the department of Revenue.
   73         Section 3. Effective August 1, 2015, subsection (2) of
   74  section 202.18, Florida Statutes, is amended to read:
   75         202.18 Allocation and disposition of tax proceeds.—The
   76  proceeds of the communications services taxes remitted under
   77  this chapter shall be treated as follows:
   78         (2) The proceeds of the taxes remitted under s.
   79  202.12(1)(b) shall be allocated divided as follows:
   80         (a) The portion of the such proceeds which constitutes
   81  gross receipts taxes, imposed at the rate prescribed in chapter
   82  203, shall be deposited as provided by law and in accordance
   83  with s. 9, Art. XII of the State Constitution.
   84         (b) Forty-four and one-half Sixty-three percent of the
   85  remainder shall be allocated to the state and distributed
   86  pursuant to s. 212.20(6), except that the proceeds allocated
   87  pursuant to s. 212.20(6)(d)2. shall be prorated to the
   88  participating counties in the same proportion as that month’s
   89  collection of the taxes and fees imposed pursuant to chapter 212
   90  and paragraph (1)(b).
   91         (c)1. During each calendar year, the remaining portion of
   92  the such proceeds shall be transferred to the Local Government
   93  Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
   94  proceeds shall be allocated in the same proportion as the
   95  allocation of total receipts of the half-cent sales tax under s.
   96  218.61 and the emergency distribution under s. 218.65 in the
   97  prior state fiscal year. Thirty percent of such proceeds shall
   98  be distributed pursuant to s. 218.67.
   99         2. The proportion of the proceeds allocated based on the
  100  emergency distribution under s. 218.65 shall be distributed
  101  pursuant to s. 218.65.
  102         3. In each calendar year, the proportion of the proceeds
  103  allocated based on the half-cent sales tax under s. 218.61 shall
  104  be allocated to each county in the same proportion as the
  105  county’s percentage of total sales tax allocation for the prior
  106  state fiscal year and distributed pursuant to s. 218.62.
  107         4. The department shall distribute the appropriate amount
  108  to each municipality and county each month at the same time that
  109  local communications services taxes are distributed pursuant to
  110  subsection (3).
  111         Section 4. Subsection (1) of section 202.27, Florida
  112  Statutes, is amended to read:
  113         202.27 Return filing; rules for self-accrual.—
  114         (1) For the purpose of ascertaining the amount of tax
  115  payable under this chapter and chapter 203, every dealer shall
  116  has the duty to file a return and remit the taxes required to be
  117  collected in any calendar month to the department, on or before
  118  the 20th day of the subsequent calendar month, upon forms
  119  prepared and furnished by the department or in a format
  120  prescribed by it. The department shall, by rule, prescribe the
  121  information to be furnished by taxpayers on such returns. For
  122  the purpose of determining the taxes required to be remitted
  123  under this subsection, a dealer may elect to use an alternative
  124  period basis. An alternative period basis is any month-long
  125  period, other than a calendar month, which has an end date on or
  126  after the 15th day of the calendar month. The election shall be
  127  made upon forms prepared and furnished by the department or in a
  128  format prescribed by it. A dealer making the election is bound
  129  by the election for at least 12 months and shall file a return
  130  and remit the taxes required to be collected in each alternative
  131  period to the department on or before the 20th day of the
  132  subsequent calendar month.
  133         Section 5. Paragraph (d) is added to subsection (1) of
  134  section 202.28, Florida Statutes, to read:
  135         202.28 Credit for collecting tax; penalties.—
  136         (1) Except as otherwise provided in s. 202.22, for the
  137  purpose of compensating persons providing communications
  138  services for the keeping of prescribed records, the filing of
  139  timely tax returns, and the proper accounting and remitting of
  140  taxes, persons collecting taxes imposed under this chapter and
  141  under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent
  142  of the amount of the tax due and accounted for and remitted to
  143  the department.
  144         (d) A disallowance of a collection allowance under this
  145  subsection based on a delinquent tax payment is limited to the
  146  percentage of the total tax due, before the collection allowance
  147  was calculated, which is delinquent at the time of payment.
  148         Section 6. Section 203.001, Florida Statutes, is amended to
  149  read:
  150         203.001 Combined rate for tax collected pursuant to ss.
  151  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
  152  2010-149, Laws of Florida, the dealer of communication services
  153  may collect a combined rate of 3.2 6.8 percent, composed
  154  comprised of the 3.05 6.65 percent and 0.15 percent rates
  155  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
  156  if as long as the provider properly reflects the tax collected
  157  with respect to the two provisions as required in the return to
  158  the Department of Revenue.
  159         Section 7. Effective September 1, 2015, paragraph (d) of
  160  subsection (6) of section 212.20, Florida Statutes, is amended
  161  to read:
  162         212.20 Funds collected, disposition; additional powers of
  163  department; operational expense; refund of taxes adjudicated
  164  unconstitutionally collected.—
  165         (6) Distribution of all proceeds under this chapter and ss.
  166  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  167         (d) The proceeds of all other taxes and fees imposed
  168  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  169  and (2)(b) shall be distributed as follows:
  170         1. In any fiscal year, the greater of $500 million, minus
  171  an amount equal to 4.6 percent of the proceeds of the taxes
  172  collected pursuant to chapter 201, or 5.2 percent of all other
  173  taxes and fees imposed pursuant to this chapter or remitted
  174  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  175  monthly installments into the General Revenue Fund.
  176         2. After the distribution under subparagraph 1., 9.0739
  177  8.8854 percent of the amount remitted by a sales tax dealer
  178  located within a participating county pursuant to s. 218.61
  179  shall be transferred into the Local Government Half-cent Sales
  180  Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
  181  be transferred shall be reduced by 0.1 percent, and the
  182  department shall distribute this amount to the Public Employees
  183  Relations Commission Trust Fund less $5,000 each month, which
  184  shall be added to the amount calculated in subparagraph 3. and
  185  distributed accordingly.
  186         3. After the distribution under subparagraphs 1. and 2.,
  187  0.0976 0.0956 percent shall be transferred to the Local
  188  Government Half-cent Sales Tax Clearing Trust Fund and
  189  distributed pursuant to s. 218.65.
  190         4. After the distributions under subparagraphs 1., 2., and
  191  3., 2.1039 2.0603 percent of the available proceeds shall be
  192  transferred monthly to the Revenue Sharing Trust Fund for
  193  Counties pursuant to s. 218.215.
  194         5. After the distributions under subparagraphs 1., 2., and
  195  3., 1.3803 1.3517 percent of the available proceeds shall be
  196  transferred monthly to the Revenue Sharing Trust Fund for
  197  Municipalities pursuant to s. 218.215. If the total revenue to
  198  be distributed pursuant to this subparagraph is at least as
  199  great as the amount due from the Revenue Sharing Trust Fund for
  200  Municipalities and the former Municipal Financial Assistance
  201  Trust Fund in state fiscal year 1999-2000, no municipality shall
  202  receive less than the amount due from the Revenue Sharing Trust
  203  Fund for Municipalities and the former Municipal Financial
  204  Assistance Trust Fund in state fiscal year 1999-2000. If the
  205  total proceeds to be distributed are less than the amount
  206  received in combination from the Revenue Sharing Trust Fund for
  207  Municipalities and the former Municipal Financial Assistance
  208  Trust Fund in state fiscal year 1999-2000, each municipality
  209  shall receive an amount proportionate to the amount it was due
  210  in state fiscal year 1999-2000.
  211         6. Of the remaining proceeds:
  212         a. In each fiscal year, the sum of $29,915,500 shall be
  213  divided into as many equal parts as there are counties in the
  214  state, and one part shall be distributed to each county. The
  215  distribution among the several counties must begin each fiscal
  216  year on or before January 5th and continue monthly for a total
  217  of 4 months. If a local or special law required that any moneys
  218  accruing to a county in fiscal year 1999-2000 under the then
  219  existing provisions of s. 550.135 be paid directly to the
  220  district school board, special district, or a municipal
  221  government, such payment must continue until the local or
  222  special law is amended or repealed. The state covenants with
  223  holders of bonds or other instruments of indebtedness issued by
  224  local governments, special districts, or district school boards
  225  before July 1, 2000, that it is not the intent of this
  226  subparagraph to adversely affect the rights of those holders or
  227  relieve local governments, special districts, or district school
  228  boards of the duty to meet their obligations as a result of
  229  previous pledges or assignments or trusts entered into which
  230  obligated funds received from the distribution to county
  231  governments under then-existing s. 550.135. This distribution
  232  specifically is in lieu of funds distributed under s. 550.135
  233  before July 1, 2000.
  234         b. The department shall distribute $166,667 monthly to each
  235  applicant certified as a facility for a new or retained
  236  professional sports franchise pursuant to s. 288.1162. Up to
  237  $41,667 shall be distributed monthly by the department to each
  238  certified applicant as defined in s. 288.11621 for a facility
  239  for a spring training franchise. However, not more than $416,670
  240  may be distributed monthly in the aggregate to all certified
  241  applicants for facilities for spring training franchises.
  242  Distributions begin 60 days after such certification and
  243  continue for not more than 30 years, except as otherwise
  244  provided in s. 288.11621. A certified applicant identified in
  245  this sub-subparagraph may not receive more in distributions than
  246  expended by the applicant for the public purposes provided in s.
  247  288.1162(5) or s. 288.11621(3).
  248         c. Beginning 30 days after notice by the Department of
  249  Economic Opportunity to the Department of Revenue that an
  250  applicant has been certified as the professional golf hall of
  251  fame pursuant to s. 288.1168 and is open to the public, $166,667
  252  shall be distributed monthly, for up to 300 months, to the
  253  applicant.
  254         d. Beginning 30 days after notice by the Department of
  255  Economic Opportunity to the Department of Revenue that the
  256  applicant has been certified as the International Game Fish
  257  Association World Center facility pursuant to s. 288.1169, and
  258  the facility is open to the public, $83,333 shall be distributed
  259  monthly, for up to 168 months, to the applicant. This
  260  distribution is subject to reduction pursuant to s. 288.1169. A
  261  lump sum payment of $999,996 shall be made after certification
  262  and before July 1, 2000.
  263         e. The department shall distribute up to $83,333 monthly to
  264  each certified applicant as defined in s. 288.11631 for a
  265  facility used by a single spring training franchise, or up to
  266  $166,667 monthly to each certified applicant as defined in s.
  267  288.11631 for a facility used by more than one spring training
  268  franchise. Monthly distributions begin 60 days after such
  269  certification or July 1, 2016, whichever is later, and continue
  270  for not more than 20 years to each certified applicant as
  271  defined in s. 288.11631 for a facility used by a single spring
  272  training franchise or not more than 25 years to each certified
  273  applicant as defined in s. 288.11631 for a facility used by more
  274  than one spring training franchise. A certified applicant
  275  identified in this sub-subparagraph may not receive more in
  276  distributions than expended by the applicant for the public
  277  purposes provided in s. 288.11631(3).
  278         f. Beginning 45 days after notice by the Department of
  279  Economic Opportunity to the Department of Revenue that an
  280  applicant has been approved by the Legislature and certified by
  281  the Department of Economic Opportunity under s. 288.11625 or
  282  upon a date specified by the Department of Economic Opportunity
  283  as provided under s. 288.11625(6)(d), the department shall
  284  distribute each month an amount equal to one-twelfth of the
  285  annual distribution amount certified by the Department of
  286  Economic Opportunity for the applicant. The department may not
  287  distribute more than $7 million in the 2014-2015 fiscal year or
  288  more than $13 million annually thereafter under this sub
  289  subparagraph.
  290         7. All other proceeds must remain in the General Revenue
  291  Fund.
  292         Section 8. This act applies to taxable transactions
  293  included on bills for communication services which are dated on
  294  or after July 1, 2015.
  295         Section 9. If any law amended by this act was also amended
  296  by a law enacted during the 2015 Regular Session of the
  297  Legislature, such laws shall be construed as if they had been
  298  enacted during the same session of the Legislature and full
  299  effect shall be given to each if possible.
  300         Section 10. Except as otherwise provided in this act, this
  301  act shall take effect July 1, 2015.