Bill Text: FL S0266 | 2014 | Regular Session | Introduced

Florida Senate Bill 266 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Communications Services Taxes

Spectrum: Bipartisan Bill

Status: (Failed) 2014-05-02 - Died in Appropriations [S0266 Detail]

Download: Florida-2014-S0266-Introduced.html

       Florida Senate - 2014                                     SB 266
       
       
        
       By Senator Hukill
       
       
       
       
       
       8-00376A-14                                            2014266__
    1                        A bill to be entitled                      
    2         An act relating to communications services taxes;
    3         amending s. 202.12, F.S.; reducing the tax rate
    4         applied to the sale of communications services;
    5         reducing the tax rate applied to the retail sale of
    6         direct-to-home satellite services; amending ss.
    7         202.12001 and 203.001, F.S.; conforming rates to the
    8         reduction of the communications services tax;
    9         providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Paragraphs (a) and (b) of subsection (1) of
   14  section 202.12, Florida Statutes, are amended to read:
   15         202.12 Sales of communications services.—The Legislature
   16  finds that every person who engages in the business of selling
   17  communications services at retail in this state is exercising a
   18  taxable privilege. It is the intent of the Legislature that the
   19  tax imposed by chapter 203 be administered as provided in this
   20  chapter.
   21         (1) For the exercise of such privilege, a tax is levied on
   22  each taxable transaction, and the tax is due and payable as
   23  follows:
   24         (a) Except as otherwise provided in this subsection, at a
   25  rate of 4.65 6.65 percent applied to the sales price of the
   26  communications service that which:
   27         1. Originates and terminates in this state;, or
   28         2. Originates or terminates in this state and is charged to
   29  a service address in this state,
   30  
   31  when sold at retail, computed on each taxable sale for the
   32  purpose of remitting the tax due. The gross receipts tax imposed
   33  by chapter 203 shall be collected on the same taxable
   34  transactions and remitted with the tax imposed by this
   35  paragraph. If no tax is imposed by this paragraph due to the
   36  exemption provided under by reason of s. 202.125(1), the tax
   37  imposed by chapter 203 shall nevertheless be collected and
   38  remitted in the manner and at the time prescribed for tax
   39  collections and remittances under this chapter.
   40         (b) At the rate of 8.8 10.8 percent on the retail sales
   41  price of any direct-to-home satellite service received in this
   42  state. The proceeds of the tax imposed under this paragraph
   43  shall be accounted for and distributed in accordance with s.
   44  202.18(2). The gross receipts tax imposed by chapter 203 shall
   45  be collected on the same taxable transactions and remitted with
   46  the tax imposed by this paragraph.
   47         Section 2. Section 202.12001, Florida Statutes, is amended
   48  to read:
   49         202.12001 Combined rate for tax collected pursuant to ss.
   50  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   51  2010-149, Laws of Florida, the dealer of communication services
   52  may collect a combined rate of 4.8 6.8 percent comprised of 4.65
   53  6.65 percent and 0.15 percent required by ss. 202.12(1)(a) and
   54  203.01(1)(b)3., respectively, if as long as the provider
   55  properly reflects the tax collected with respect to the two
   56  provisions as required in the return to the Department of
   57  Revenue.
   58         Section 3. Section 203.001, Florida Statutes, is amended to
   59  read:
   60         203.001 Combined rate for tax collected pursuant to ss.
   61  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   62  2010-149, Laws of Florida, the dealer of communication services
   63  may collect a combined rate of 4.8 6.8 percent comprised of 4.65
   64  6.65 percent and 0.15 percent required by ss. 202.12(1)(a) and
   65  203.01(1)(b)3., respectively, if as long as the provider
   66  properly reflects the tax collected with respect to the two
   67  provisions as required in the return to the Department of
   68  Revenue.
   69         Section 4. This act shall take effect January 1, 2015.