Bill Text: FL S1174 | 2020 | Regular Session | Introduced
Bill Title: Communications Services Tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2020-03-14 - Died in Community Affairs [S1174 Detail]
Download: Florida-2020-S1174-Introduced.html
Florida Senate - 2020 SB 1174
By Senator Hutson
7-01308-20 20201174__
1 A bill to be entitled
2 An act relating to the communications services tax;
3 amending s. 202.105, F.S.; revising legislative intent
4 regarding local communications services tax rates;
5 amending s. 202.11, F.S.; revising the definition of
6 the term “video service”; amending s. 202.12, F.S.;
7 revising downward the tax rate on the retail sale of
8 communications services; amending s. 202.13, F.S.;
9 conforming provisions to changes made by the act;
10 amending s. 202.18, F.S.; deleting a provision that
11 specifies where proceeds of a communications services
12 tax must be deposited and disbursed; amending s.
13 202.19, F.S.; revising the local communications
14 services tax rates levied by counties and
15 municipalities at certain dates; requiring reductions
16 of certain tax rates at specified dates; requiring
17 dealers to collect and remit local communications
18 services taxes under certain conditions; specifying
19 the fees, taxes, charges, and other impositions that
20 the revised local communications services tax rates
21 replace; providing an exception; conforming provisions
22 to changes made by the act; creating s. 202.197, F.S.;
23 authorizing the Legislature to appropriate moneys to
24 offset specified direct reductions of the local
25 communications services tax by certain counties and
26 municipalities; providing a procedure for certain
27 counties and municipalities that expect an
28 insufficient revenue amount as a result of reduced
29 local communications services tax rates to apply to
30 the Department of Revenue for a legislative
31 appropriation; requiring the department to submit a
32 report to the Legislature regarding aggregate taxable
33 sales amounts and expected shortfalls in revenues;
34 amending s. 202.21, F.S.; deleting provisions
35 authorizing local governments to adjust the rate of
36 their local communications services taxes for
37 specified reasons; authorizing the department to amend
38 specified forms without first adopting a rule;
39 amending ss. 202.24, 202.37, and 337.401, F.S.;
40 conforming provisions to changes made by the act;
41 repealing s. 202.20, F.S., relating to local
42 communications services tax conversion rates;
43 providing a directive to the Division of Law Revision;
44 providing effective dates.
45
46 Be It Enacted by the Legislature of the State of Florida:
47
48 Section 1. Subsection (2) of section 202.105, Florida
49 Statutes, is amended to read:
50 202.105 Legislative findings and intent.—
51 (2) It is declared to be a specific legislative finding
52 that to promote greater tax transparency and improve tax
53 compliance, the local communications services tax rates, which
54 vary substantially across more than 480 jurisdictions, should be
55 replaced by a streamlined rate system with one tax rate for
56 municipalities and charter counties and a second tax rate for
57 noncharter counties this chapter will not reduce the authority
58 that municipalities or counties had to raise revenue in the
59 aggregate, as such authority existed on February 1, 1989.
60 Section 2. Effective upon this act becoming a law,
61 subsection (24) of section 202.11, Florida Statutes, is amended
62 to read:
63 202.11 Definitions.—As used in this chapter, the term:
64 (24) “Video service” means the transmission of video,
65 audio, or other programming service to a purchaser, and the
66 purchaser interaction, if any, required for the selection or use
67 of a programming service, regardless of whether the programming
68 is transmitted over facilities owned or operated by the video
69 service provider or over facilities owned or operated by another
70 dealer of communications services. The term includes:
71 (a) Point-to-point and point-to-multipoint distribution
72 services through which programming is transmitted or broadcast
73 by microwave or other equipment directly to the purchaser’s
74 premises, but does not include direct-to-home satellite service.
75 (b) The term includes Basic, extended, premium, pay-per
76 view, digital video, two-way cable, and music services.
77 (c) The rental of digital video content and subscriptions
78 to digital video content delivered to a Florida service address
79 by download, streaming, or some combination thereof, and where
80 the access to such content expires at a specific time or on the
81 occurrence of a condition subsequent.
82
83 The term does not include the sale of digital video content
84 stored online or downloaded to a customer’s device if the
85 purchaser’s access to such content does not expire and may be
86 viewed as long as the purchaser retains the digital video
87 content.
88 Section 3. Paragraph (a) of subsection (1) of section
89 202.12, Florida Statutes, is amended to read:
90 202.12 Sales of communications services.—The Legislature
91 finds that every person who engages in the business of selling
92 communications services at retail in this state is exercising a
93 taxable privilege. It is the intent of the Legislature that the
94 tax imposed by chapter 203 be administered as provided in this
95 chapter.
96 (1) For the exercise of such privilege, a tax is levied on
97 each taxable transaction and is due and payable as follows:
98 (a) Except as otherwise provided in this subsection, at the
99 rate of 4.9 4.92 percent applied to the sales price of the
100 communications service that:
101 1. Originates and terminates in this state;, or
102 2. Originates or terminates in this state and is charged to
103 a service address in this state,
104
105 when sold at retail, computed on each taxable sale for the
106 purpose of remitting the tax due. The gross receipts tax imposed
107 by chapter 203 shall be collected on the same taxable
108 transactions and remitted with the tax imposed by this
109 paragraph. If no tax is imposed by this paragraph due to the
110 exemption provided under s. 202.125(1), the tax imposed by
111 chapter 203 shall nevertheless be collected and remitted in the
112 manner and at the time prescribed for tax collections and
113 remittances under this chapter.
114 Section 4. Subsection (3) of section 202.13, Florida
115 Statutes, is amended to read:
116 202.13 Intent.—
117 (3) The tax on dealers of communications services
118 authorized under this chapter, including the tax imposed by
119 local governments under s. ss. 202.19 and 202.20, supersedes
120 shall supersede the authority of local governments to levy
121 franchise fees as set out in 47 U.S.C. s. 542 without regard to
122 the fact that this is a tax of general applicability on all
123 providers of communications services.
124 Section 5. Paragraphs (a) and (c) of subsection (3) of
125 section 202.18, Florida Statutes, are amended to read:
126 202.18 Allocation and disposition of tax proceeds.—The
127 proceeds of the communications services taxes remitted under
128 this chapter shall be treated as follows:
129 (3)(a) Notwithstanding any law to the contrary, the
130 proceeds of each local communications services tax levied by a
131 municipality or county pursuant to s. 202.19(1) or s. 202.20(1),
132 less the department’s costs of administration, shall be
133 transferred to the Local Communications Services Tax Clearing
134 Trust Fund and held there to be distributed to such municipality
135 or county. However, the proceeds of any communications services
136 tax imposed pursuant to s. 202.19(5) shall be deposited and
137 disbursed in accordance with ss. 212.054 and 212.055. For
138 purposes of this section, the proceeds of any tax levied by a
139 municipality or, county, or school board under s. 202.19(1) or
140 s. 202.20(1) are all funds collected and received by the
141 department pursuant to a specific levy authorized by such
142 sections, including any interest and penalties attributable to
143 the tax levy.
144 (c)1. Except as otherwise provided in this paragraph,
145 proceeds of the taxes levied pursuant to s. 202.19, less amounts
146 deducted for costs of administration in accordance with
147 paragraph (b), shall be distributed monthly to the appropriate
148 jurisdictions. The proceeds of taxes imposed pursuant to s.
149 202.19(5) shall be distributed in the same manner as
150 discretionary surtaxes are distributed, in accordance with ss.
151 212.054 and 212.055.
152 2. The department shall make any adjustments to the
153 distributions pursuant to this section which are necessary to
154 reflect the proper amounts due to individual jurisdictions or
155 trust funds. In the event that the department adjusts amounts
156 due to reflect a correction in the situsing of a customer, such
157 adjustment shall be limited to the amount of tax actually
158 collected from such customer by the dealer of communications
159 communication services.
160 3.a. Adjustments in distributions which are necessary to
161 correct misallocations between jurisdictions shall be governed
162 by this subparagraph. If the department determines that
163 misallocations between jurisdictions occurred, it shall provide
164 written notice of such determination to all affected
165 jurisdictions. The notice shall include the amount of the
166 misallocations, the basis upon which the determination was made,
167 data supporting the determination, and the identity of each
168 affected jurisdiction. The notice shall also inform all affected
169 jurisdictions of their authority to enter into a written
170 agreement establishing a method of adjustment as described in
171 sub-subparagraph c.
172 b. An adjustment affecting a distribution to a jurisdiction
173 which is less than 90 percent of the average monthly
174 distribution to that jurisdiction for the 6 months immediately
175 preceding the department’s determination, as reported by all
176 communications services dealers, shall be made in the month
177 immediately following the department’s determination that
178 misallocations occurred.
179 c. If an adjustment affecting a distribution to a
180 jurisdiction equals or exceeds 90 percent of the average monthly
181 distribution to that jurisdiction for the 6 months immediately
182 preceding the department’s determination, as reported by all
183 communications services dealers, the affected jurisdictions may
184 enter into a written agreement establishing a method of
185 adjustment. If the agreement establishing a method of adjustment
186 provides for payments of local communications services tax
187 monthly distributions, the amount of any such payment agreed to
188 may not exceed the local communications services tax monthly
189 distributions available to the jurisdiction that was allocated
190 amounts in excess of those to which it was entitled. If affected
191 jurisdictions execute a written agreement specifying a method of
192 adjustment, a copy of the written agreement shall be provided to
193 the department no later than the first day of the month
194 following 90 days after the date the department transmits notice
195 of the misallocation. If the department does not receive a copy
196 of the written agreement within the specified time period, an
197 adjustment affecting a distribution to a jurisdiction made
198 pursuant to this sub-subparagraph shall be prorated over a time
199 period that equals the time period over which the misallocations
200 occurred.
201 Section 6. Section 202.19, Florida Statutes, is amended to
202 read:
203 202.19 Authorization to impose local communications
204 services tax.—
205 (1) The governing authority of each county and municipality
206 may, by ordinance, levy a local discretionary communications
207 services tax as provided in this section.
208 (2)(a) Local communications services tax rates in effect on
209 January 1, 2020, which are 5 percent or less may not be amended
210 beyond their current rates. Local communications services tax
211 rates in effect on January 1, 2020, which are greater than 5
212 percent must be reduced to 5 percent or less on January 1, 2021.
213 Each county and municipality must adopt a local communications
214 services tax rate ordinance of 5 percent or less by September 1,
215 2020, as provided in s. 202.21. If a county or municipality
216 fails to adopt a rate ordinance on or before September 1, 2020,
217 a dealer may not collect or remit the local communications
218 services tax in excess of 5 percent on or after January 1, 2021
219 Charter counties and municipalities may levy the tax authorized
220 by subsection (1) at a rate of up to 5.1 percent for
221 municipalities and charter counties that have not chosen to levy
222 permit fees, and at a rate of up to 4.98 percent for
223 municipalities and charter counties that have chosen to levy
224 permit fees.
225 (b)1. Beginning January 1, 2022, a charter county or
226 municipality may levy the tax authorized by subsection (1) at a
227 flat rate of 4 percent. To levy the local communications
228 services tax beginning January 1, 2022, each charter county and
229 municipality must adopt by ordinance a flat 4 percent tax rate
230 by September 1, 2021, as provided in s. 202.21. If a charter
231 county or municipality that levies the local communications
232 services tax on January 1, 2021, fails to adopt an ordinance
233 before September 1, 2021, to adjust its tax rate to 4 percent, a
234 dealer must collect and remit the local communications services
235 tax at a rate of 4 percent on and after January 1, 2022. Each
236 charter county and municipality may levy a 4 percent tax or
237 repeal a tax at any time. However, the 4 percent tax rate or
238 repeal is effective for bills dated on or after the following
239 January 1.
240 2. Beginning January 1, 2022, a noncharter county may levy
241 the tax authorized by subsection (1) at a flat rate of 2
242 percent. If a noncharter county that levies the local
243 communications services tax on January 1, 2021, fails to adopt
244 an ordinance before September 1, 2021, to adjust its tax rate to
245 2 percent, a dealer must collect and remit the local
246 communications services tax at a rate of 2 percent on and after
247 January 1, 2022. A noncharter county may levy a 2 percent tax
248 rate or repeal a tax at any time. However, the 2 percent tax
249 rate or repeal is effective for bills dated on or after the
250 following January 1 Noncharter counties may levy the tax
251 authorized by subsection (1) at a rate of up to 1.6 percent.
252 (c) The maximum rates authorized by paragraphs (a) and (b)
253 do not include the add-ons of up to 0.12 percent for
254 municipalities and charter counties or of up to 0.24 percent for
255 noncharter counties authorized pursuant to s. 337.401, nor do
256 they supersede conversion or emergency rates authorized by s.
257 202.20 which are in excess of these maximum rates.
258 (3)(a) The tax authorized under this section replaces other
259 revenue sources for municipalities and counties and includes the
260 following taxes, charges, fees, and other impositions to the
261 extent that the respective local taxing jurisdictions were
262 authorized to impose those taxes, charges, fees, and other
263 impositions before July 1, 2000, and after October 1, 2020:
264 1. With respect to a charter county or municipality:
265 a. The public service tax on telecommunications authorized
266 by s. 166.231(9), Florida Statutes (2001).
267 b. Franchise fees on providers of cable television services
268 as authorized by 47 U.S.C. s. 542.
269 c. The public service tax on prepaid calling arrangements.
270 d. Franchise fees on dealers of communications services
271 that use the public roads or rights-of-way.
272 e. Actual permit fees relating to placing or maintaining
273 facilities in or on public roads or rights-of-way collected from
274 providers of long-distance, cable, and mobile communications
275 services for the fiscal year ending September 30, 1999; however,
276 if a municipality or charter county elected to continue charging
277 permit fees as authorized by s. 337.401 on or before January 1,
278 2019, the fees may not be included as a replaced revenue source.
279 f. Application fees, transfer fees, renewal fees, or claims
280 for related costs to which the municipality or county is
281 otherwise entitled for granting permission to dealers of
282 communications services, including providers of cable television
283 services as authorized by 47 U.S.C. s. 542, to use or occupy its
284 roads or rights-of-way for the placement, construction, and
285 maintenance of poles, wires, and other fixtures used in the
286 provision of communications services.
287 2. With respect to a noncharter county, franchise fees on
288 providers of cable television services as authorized by 47
289 U.S.C. s. 542 The tax authorized under this section includes and
290 is in lieu of any fee or other consideration, including, but not
291 limited to, application fees, transfer fees, renewal fees, or
292 claims for related costs, to which the municipality or county is
293 otherwise entitled for granting permission to dealers of
294 communications services, including, but not limited to,
295 providers of cable television services, as authorized in 47
296 U.S.C. s. 542, to use or occupy its roads or rights-of-way for
297 the placement, construction, and maintenance of poles, wires,
298 and other fixtures used in the provision of communications
299 services.
300 (b) This subsection does not supersede or impair the right,
301 if any, of a municipality or county to require the payment of
302 consideration or to require the payment of regulatory fees or
303 assessments by persons using or occupying its roads or rights
304 of-way in a capacity other than that of a dealer of
305 communications services.
306 (4)(a)1. Except as otherwise provided in this section, the
307 tax imposed by any municipality shall be on all communications
308 services subject to tax under s. 202.12 which:
309 a. Originate or terminate in this state; and
310 b. Are charged to a service address in the municipality.
311 2. With respect to private communications services, the tax
312 shall be on the sales price of such services provided within the
313 municipality, which shall be determined in accordance with the
314 following provisions:
315 a. Any charge with respect to a channel termination point
316 located within such municipality;
317 b. Any charge for the use of a channel between two channel
318 termination points located in such municipality; and
319 c. Where channel termination points are located both within
320 and outside of the municipality:
321 (I) If any segment between two such channel termination
322 points is separately billed, 50 percent of such charge; and
323 (II) If any segment of the circuit is not separately
324 billed, an amount equal to the total charge for such circuit
325 multiplied by a fraction, the numerator of which is the number
326 of channel termination points within such municipality and the
327 denominator of which is the total number of channel termination
328 points of the circuit.
329 (b)1. Except as otherwise provided in this section, the tax
330 imposed by any county under subsection (1) shall be on all
331 communications services subject to tax under s. 202.12 which:
332 a. Originate or terminate in this state; and
333 b. Are charged to a service address in the unincorporated
334 area of the county.
335 2. With respect to private communications services, the tax
336 shall be on the sales price of such services provided within the
337 unincorporated area of the county, which shall be determined in
338 accordance with the following provisions:
339 a. Any charge with respect to a channel termination point
340 located within the unincorporated area of such county;
341 b. Any charge for the use of a channel between two channel
342 termination points located in the unincorporated area of such
343 county; and
344 c. Where channel termination points are located both within
345 and outside of the unincorporated area of such county:
346 (I) If any segment between two such channel termination
347 points is separately billed, 50 percent of such charge; and
348 (II) If any segment of the circuit is not separately
349 billed, an amount equal to the total charge for such circuit
350 multiplied by a fraction, the numerator of which is the number
351 of channel termination points within the unincorporated area of
352 such county and the denominator of which is the total number of
353 channel termination points of the circuit.
354 (5) In addition to the communications services taxes
355 authorized by subsection (1), a discretionary sales surtax that
356 a county or school board has levied under s. 212.055 is imposed
357 as a local communications services tax under this section, and
358 the rate shall be determined in accordance with s. 202.20(3).
359 (a) Except as otherwise provided in this subsection, each
360 such tax rate shall be applied, in addition to the other tax
361 rates applied under this chapter, to communications services
362 subject to tax under s. 202.12 which:
363 1. Originate or terminate in this state; and
364 2. Are charged to a service address in the county.
365 (b) With respect to private communications services, the
366 tax shall be on the sales price of such services provided within
367 the county, which shall be determined in accordance with the
368 following provisions:
369 1. Any charge with respect to a channel termination point
370 located within such county;
371 2. Any charge for the use of a channel between two channel
372 termination points located in such county; and
373 3. Where channel termination points are located both within
374 and outside of such county:
375 a. If any segment between two such channel termination
376 points is separately billed, 50 percent of such charge; and
377 b. If any segment of the circuit is not separately billed,
378 an amount equal to the total charge for such circuit multiplied
379 by a fraction, the numerator of which is the number of channel
380 termination points within such county and the denominator of
381 which is the total number of channel termination points of the
382 circuit.
383 (5)(6) Notwithstanding any other provision of this section,
384 a tax imposed under this section does not apply to any direct
385 to-home satellite service.
386 (6)(7) Notwithstanding any law to the contrary, a tax
387 imposed under this section shall not exceed $25,000 per calendar
388 year on communications services charges billed to a service
389 address located in a municipality or county imposing a local
390 communications services tax for interstate communications
391 services that originate outside this state and terminate within
392 this state. This subsection applies only to holders of a direct
393 pay permit issued under s. 202.12(3). A person who does not
394 qualify for a direct-pay permit under s. 202.12(3) does not
395 qualify for a direct-pay permit under this subsection. A refund
396 may not be given for taxes paid before receiving a direct-pay
397 permit. Upon application, the department shall identify the
398 service addresses qualifying for the limitation provided by this
399 subsection on the direct-pay permit issued under s. 202.12(3)
400 and authorize such purchaser to pay the local communications tax
401 on such interstate services directly to the department if the
402 application indicates that the majority of such services used by
403 such person and billed to a service address are for
404 communications originating outside of this state and terminating
405 in this state. The direct-pay permit shall also indicate the
406 counties or municipalities to which it applies. Any dealer of
407 communications services furnishing communications services to
408 the holder of a valid direct-pay permit is relieved of the
409 obligation to collect and remit the tax on such services. Tax
410 payments and returns pursuant to a direct-pay permit shall be
411 monthly. As used in this subsection, “person” means a single
412 legal entity and does not mean a group or combination of
413 affiliated entities or entities controlled by one person or
414 group of persons.
415 (7)(8) The revenues raised by any tax imposed under
416 subsection (1) or s. 202.20(1), or distributed to a local
417 government pursuant to s. 202.18, may be used by a municipality
418 or county for any public purpose, including, but not limited to,
419 pledging such revenues for the repayment of current or future
420 bonded indebtedness. Revenues raised by a tax imposed under
421 subsection (5) shall be used for the same purposes as the
422 underlying discretionary sales surtax imposed by the county or
423 school board under s. 212.055.
424 (8)(9) Notwithstanding any provision of law to the
425 contrary, the exemption set forth in s. 202.125(1) does shall
426 not apply to the local communications services a tax imposed by
427 this section a municipality, school board, or county pursuant to
428 subsection (4) or subsection (5).
429 (9)(10) To the extent that a provider of communications
430 services is required to pay to a local taxing jurisdiction a
431 tax, charge, or other fee under any franchise agreement or
432 ordinance with respect to the services or revenues that are also
433 subject to the tax imposed by this section, such provider is
434 entitled to a credit against the amount payable to the state
435 pursuant to this section in the amount of such tax, charge, or
436 fee with respect to such services or revenues. The amount of
437 such credit shall be deducted from the amount that such local
438 taxing jurisdiction is entitled to receive under s. 202.18(3).
439 (10)(11) Notwithstanding any other provision of this
440 section, with respect to mobile communications services, the
441 rate of a local communications services tax levied under this
442 section shall be applied to the sales price of all mobile
443 communications services deemed to be provided to a customer by a
444 home service provider pursuant to s. 117(a) of the Mobile
445 Telecommunications Sourcing Act, Pub. L. No. 106-252, if such
446 customer’s service address is located within the municipality
447 levying the tax or within the unincorporated area of the county
448 levying the tax, as the case may be.
449 Section 7. Section 202.197, Florida Statutes, is created to
450 read:
451 202.197 Offset for certain local communications services
452 tax loss associated with tax rate reductions.—
453 (1) If in any year, as a direct result of the tax rate
454 changes required by this act, local communications services tax
455 revenues are expected to be insufficient to timely pay principal
456 and interest or to comply with any covenant under a bond
457 resolution for bonds or other indebtedness outstanding as of
458 January 1, 2020, the Legislature may appropriate to the affected
459 jurisdiction an amount needed to eliminate the insufficiency.
460 The fact that the revenues of a local communications services
461 tax are pledged generally or that multiple revenue streams are
462 pledged creates a presumption that the jurisdiction’s
463 insufficient revenue amount does not directly result from the
464 tax rate changes. Local communications services tax revenue
465 decreases due to consumer price reductions for taxable services
466 or due to reduced purchases of taxable services are not a direct
467 result of the tax rate changes required by this act.
468 (2) On or before November 15, each affected jurisdiction
469 expecting an insufficient revenue amount under subsection (1)
470 shall apply for an appropriation to the department on a form and
471 in the manner prescribed by the department. The department shall
472 review the application and report the jurisdiction’s aggregate
473 taxable sales amounts for each of the two prior 12-month periods
474 to allow the Legislature to calculate any reductions due to the
475 affected jurisdiction as a result of changes in taxable sales.
476 On or before January 1, the department shall submit a report to
477 the Legislature containing each jurisdiction’s application,
478 aggregate taxable sales amounts, and any supporting
479 documentation provided by the jurisdiction to substantiate the
480 expected shortfall in revenues to meet debt service or bond
481 covenant requirements.
482 Section 8. Section 202.21, Florida Statutes, is amended to
483 read:
484 202.21 Effective dates; procedures for informing dealers of
485 communications services of tax levies and rate adoptions or
486 repeals changes.—Any adoption or, repeal, or change in the rate
487 of a local communications services tax imposed under s. 202.19
488 is effective with respect to taxable services included on bills
489 that are dated on or after the January 1 subsequent to such
490 adoption or, repeal, or change. A municipality or county
491 adopting or, repealing, or changing the rate of such tax must
492 notify the department of the adoption or, repeal, or change by
493 September 1 immediately preceding such January 1. Notification
494 must be furnished on a form prescribed by the department and
495 must specify the rate of tax; the effective date of the adoption
496 or, repeal, or change thereof; and the name, mailing address,
497 and telephone number of a person designated by the municipality
498 or county to respond to inquiries concerning the tax. The
499 department shall provide notice of such adoption or, repeal, or
500 change to all affected dealers of communications services at
501 least 90 days before the effective date of the tax. The
502 department is not required to adopt by rule as set forth in s.
503 120.54 amendments to the communications services tax return form
504 that solely add local communications services tax rates which
505 adopted or remove local communications services tax rates which
506 were repealed Any local government that adjusts the rate of its
507 local communications services tax by emergency ordinance or
508 resolution pursuant to s. 202.20(2) shall notify the department
509 of the new tax rate immediately upon its adoption. The
510 department shall provide written notice of the adoption of the
511 new rate to all affected dealers within 30 days after receiving
512 such notice. In any notice to providers or publication of local
513 tax rates for purposes of this chapter, the department shall
514 express the rate for a municipality or charter county as the sum
515 of the tax rates levied within such jurisdiction pursuant to s.
516 202.19(2)(a) and (5), and shall express the rate for any other
517 county as the sum of the tax rates levied pursuant to s.
518 202.19(2)(b) and (5). The department is not liable for any loss
519 of or decrease in revenue by reason of any error, omission, or
520 untimely action that results in the nonpayment of a tax imposed
521 under s. 202.19.
522 Section 9. Paragraph (c) of subsection (2) of section
523 202.24, Florida Statutes, is amended to read:
524 202.24 Limitations on local taxes and fees imposed on
525 dealers of communications services.—
526 (2)
527 (c) This subsection does not apply to:
528 1. Local communications services taxes levied under this
529 chapter.
530 2. Ad valorem taxes levied pursuant to chapter 200.
531 3. Business taxes levied under chapter 205.
532 4. “911” service charges levied under chapter 365.
533 5. Amounts charged for the rental or other use of property
534 owned by a public body which is not in the public rights-of-way
535 to a dealer of communications services for any purpose,
536 including, but not limited to, the placement or attachment of
537 equipment used in the provision of communications services.
538 6. Permit fees of general applicability which are not
539 related to placing or maintaining facilities in or on public
540 roads or rights-of-way.
541 7. Permit fees related to placing or maintaining facilities
542 in or on public roads or rights-of-way pursuant to s. 337.401.
543 8. Any in-kind requirements, institutional networks, or
544 contributions for, or in support of, the use or construction of
545 public, educational, or governmental access facilities allowed
546 under federal law and imposed on providers of video service
547 pursuant to any existing ordinance or an existing franchise
548 agreement granted by each municipality or county, under which
549 ordinance or franchise agreement service is provided before July
550 1, 2007, or as permitted under chapter 610. This subparagraph
551 does not prohibit providers of video service from recovering the
552 expenses as allowed under federal law.
553 9. Special assessments and impact fees.
554 10. Pole attachment fees that are charged by a local
555 government for attachments to utility poles owned by the local
556 government.
557 11. Utility service fees or other similar user fees for
558 utility services.
559 12. Any other generally applicable tax, fee, charge, or
560 imposition authorized by general law on July 1, 2000, which is
561 not specifically prohibited by this subsection or included as a
562 replaced revenue source in s. 202.19 s. 202.20.
563 Section 10. Paragraphs (a) and (b) of subsection (1) and
564 subsection (2) of section 202.37, Florida Statutes, are amended
565 to read:
566 202.37 Special rules for administration of local
567 communications services tax.—
568 (1)(a) Except as otherwise provided in this section, all
569 statutory provisions and administrative rules applicable to the
570 communications services tax imposed by s. 202.12 apply to any
571 local communications services tax imposed under s. 202.19, and
572 the department shall administer, collect, and enforce all taxes
573 imposed under s. 202.19, including interest and penalties
574 attributable thereto, in accordance with the same procedures
575 used in the administration, collection, and enforcement of the
576 communications services tax imposed by s. 202.12. Audits
577 performed by the department shall include a determination of the
578 dealer’s compliance with the jurisdictional situsing of its
579 customers’ service addresses and a determination of whether the
580 rate collected for the local tax pursuant to s. ss. 202.19 and
581 202.20 is correct. The person or entity designated by a local
582 government pursuant to s. 213.053(8) may provide evidence to the
583 department demonstrating a specific person’s failure to fully or
584 correctly report taxable communications services sales within
585 the jurisdiction. The department may request additional
586 information from the designee to assist in any review. The
587 department shall inform the designee of what action, if any, the
588 department intends to take regarding the person.
589 (b) The department may contract with one or more private
590 entities to assist it in fulfilling its obligation of
591 administering the local communications services taxes imposed
592 under this chapter, including, but not limited to, the
593 compilation, maintenance, and publication of data pursuant to s.
594 ss. 202.21 and 202.22.
595 (2) Each dealer of communications services obligated to
596 collect and remit one or more local communications services
597 taxes imposed under s. 202.19 shall separately report and
598 identify each such tax to the department, by jurisdiction, on a
599 form prescribed by the department, and shall pay such taxes to
600 the department. However, taxes imposed under s. 202.19(5) shall
601 be added to and included in the amounts reported to the
602 department as taxes imposed under s. 202.19(1). A dealer of
603 communications services may include in a single payment to the
604 department:
605 (a) The total amount of all local communications services
606 taxes imposed pursuant to s. 202.19; and
607 (b) The amount of communications services tax imposed by
608 ss. 202.12 and 203.01.
609 Section 11. Paragraph (c) of subsection (3) of section
610 337.401, Florida Statutes, is amended to read:
611 337.401 Use of right-of-way for utilities subject to
612 regulation; permit; fees.—
613 (3)
614 (c) Any municipality or county that, as of January 1, 2019,
615 elected to require permit fees from any provider of
616 communications services that uses or occupies municipal or
617 county roads or rights-of-way pursuant to former paragraph (c)
618 or former paragraph (j), Florida Statutes 2018, may continue to
619 require and collect such fees. A municipality or county that
620 elected as of January 1, 2019, to require permit fees may elect
621 to forego such fees as provided herein. A municipality or county
622 that elected as of January 1, 2019, not to require permit fees
623 may not elect to impose permit fees. All fees authorized under
624 this paragraph must be reasonable and commensurate with the
625 direct and actual cost of the regulatory activity, including
626 issuing and processing permits, plan reviews, physical
627 inspection, and direct administrative costs; must be
628 demonstrable; and must be equitable among users of the roads or
629 rights-of-way. A fee authorized under this paragraph may not be
630 offset against the tax imposed under chapter 202; include the
631 costs of roads or rights-of-way acquisition or roads or rights
632 of-way rental; include any general administrative, management,
633 or maintenance costs of the roads or rights-of-way; or be based
634 on a percentage of the value or costs associated with the work
635 to be performed on the roads or rights-of-way. In an action to
636 recover amounts due for a fee not authorized under this
637 paragraph, the prevailing party may recover court costs and
638 attorney fees at trial and on appeal. In addition to the
639 limitations set forth in this section, a fee levied by a
640 municipality or charter county under this paragraph may not
641 exceed $100. However, permit fees may not be imposed with
642 respect to permits that may be required for service drop lines
643 not required to be noticed under s. 556.108(5) or for any
644 activity that does not require the physical disturbance of the
645 roads or rights-of-way or does not impair access to or full use
646 of the roads or rights-of-way, including, but not limited to,
647 the performance of service restoration work on existing
648 facilities, extensions of such facilities for providing
649 communications services to customers, and the placement of micro
650 wireless facilities in accordance with subparagraph (7)(e)3.
651 1. If a municipality or charter county elects to not
652 require permit fees, the total rate for the local communications
653 services tax as computed under s. 202.20 for that municipality
654 or charter county may be increased by ordinance or resolution by
655 an amount not to exceed a rate of 0.12 percent.
656 2. If a noncharter county elects to not require permit
657 fees, the total rate for the local communications services tax
658 as computed under s. 202.20 for that noncharter county may be
659 increased by ordinance or resolution by an amount not to exceed
660 a rate of 0.24 percent, to replace the revenue the noncharter
661 county would otherwise have received from permit fees for
662 providers of communications services.
663 Section 12. Section 202.20, Florida Statutes, is repealed.
664 Section 13. The Division of Law Revision is directed to
665 replace the phrase “this act” in Section 7 of this act with the
666 chapter law of this act.
667 Section 14. Except as otherwise expressly provided in this
668 act and except for this section, which shall take effect upon
669 this act becoming a law, this act shall take effect January 1,
670 2021.
