Bill Text: FL S2024 | 2010 | Regular Session | Enrolled

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Bill Title: Tax on Communications and Utility Services [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2010-05-28 - Approved by Governor; Chapter No. 2010-149 [S2024 Detail]

Download: Florida-2010-S2024-Enrolled.html

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ENROLLED 
2010 Legislature                   CS for SB 2024, 2nd Engrossed 
20102024er 
1 
2         An act relating to the tax on communications and 
3         utility services; amending s. 202.12, F.S.; decreasing 
4         the rate at which the sales price of certain 
5         communications services are taxed; amending s. 
6         202.125, F.S., relating to exemptions from the tax; 
7         inserting a cross-reference to conform to changes made 
8         by the act; amending s. 203.01, F.S.; imposing an 
9         additional tax on certain communications services at a 
10         specified rate; providing for an exemption to apply to 
11         such tax; requiring that the tax on communications 
12         services be included on bills dated on or after a 
13         specified date; amending s. 215.61, F.S.; requiring 
14         that the State Board of Education make specified 
15         adjustments to the figures used by the board in 
16         determining the amount of bond debt that can be 
17         serviced by revenues derived from the gross receipts 
18         tax on utility services; requiring that such 
19         adjustment be based on a specified assumption; 
20         deleting a provision requiring the deduction of 
21         amounts used for debt service when determining fiscal 
22         sufficiency; authorizing a dealer of communications 
23         services to state the combined rate of certain taxes 
24         on a bill for a taxable communications services under 
25         certain circumstances; authorizing the Department of 
26         Revenue to adopt emergency rules to promulgate forms 
27         and instructions; providing for the act to apply to 
28         bills for communications services dated on or after a 
29         certain date; providing an effective date. 
30 
31  Be It Enacted by the Legislature of the State of Florida: 
32 
33         Section 1. Paragraph (a) of subsection (1) of section 
34  202.12, Florida Statutes, is amended to read: 
35         202.12 Sales of communications services.—The Legislature 
36  finds that every person who engages in the business of selling 
37  communications services at retail in this state is exercising a 
38  taxable privilege. It is the intent of the Legislature that the 
39  tax imposed by chapter 203 be administered as provided in this 
40  chapter. 
41         (1) For the exercise of such privilege, a tax is levied on 
42  each taxable transaction, and the tax is due and payable as 
43  follows: 
44         (a) Except as otherwise provided in this subsection, at a 
45  rate of 6.65 6.8 percent applied to the sales price of the 
46  communications service which: 
47         1. Originates and terminates in this state, or 
48         2. Originates or terminates in this state and is charged to 
49  a service address in this state, 
50 
51  when sold at retail, computed on each taxable sale for the 
52  purpose of remitting the tax due. The gross receipts tax imposed 
53  by chapter 203 shall be collected on the same taxable 
54  transactions and remitted with the tax imposed by this 
55  paragraph. If no tax is imposed by this paragraph by reason of 
56  s. 202.125(1), the tax imposed by chapter 203 shall nevertheless 
57  be collected and remitted in the manner and at the time 
58  prescribed for tax collections and remittances under this 
59  chapter. 
60         Section 2. Subsection (1) of section 202.125, Florida 
61  Statutes, is amended to read: 
62         202.125 Sales of communications services; specified 
63  exemptions.— 
64         (1) The separately stated sales price of communications 
65  services sold to residential households is exempt from the tax 
66  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption shall 
67  not apply to any residence that constitutes all or part of a 
68  public lodging establishment as defined in chapter 509, any 
69  mobile communications service, any cable service, or any direct 
70  to-home satellite service. 
71         Section 3. Paragraph (b) of subsection (1) of section 
72  203.01, Florida Statutes, is amended to read: 
73         203.01 Tax on gross receipts for utility and communications 
74  services.— 
75         (1) 
76         (b)1. The rate applied to utility services shall be 2.5 
77  percent. 
78         2. The rate applied to communications services shall be 
79  2.37 percent. 
80         3. There shall be an additional rate of 0.15 percent 
81  applied to communication services subject to the tax levied 
82  pursuant to s. 202.12(1)(a), (c), and (d). The exemption 
83  provided in s. 202.125(1) applies to the tax levied pursuant to 
84  this subparagraph. 
85         Section 4. Subsection (3) of section 215.61, Florida 
86  Statutes, is amended to read: 
87         215.61 State system of public education capital outlay 
88  bonds.— 
89         (3) No bonds authorized by s. 9(a)(2), Art. XII of the 
90  State Constitution shall be issued in an amount exceeding 90 
91  percent of the amount which the State Board of Education 
92  determines can be serviced by the revenues derived from the 
93  gross receipts tax levied and collected pursuant to chapter 203. 
94  In determining the amount which can be serviced by the gross 
95  receipts tax, the State Board of Education shall use utilize the 
96  average annual amount of revenue collected for the tax periods 
97  during the 24 months immediately preceding the most recent 
98  collection date before prior to the date of issuance of any such 
99  bonds, adjusted to reflect revenues that would have been 
100  collected had legislation enacted into law before the date of 
101  determination been in effect during the 24-month period. Such 
102  adjustment shall be based on the assumption that the provisions 
103  of the enacted legislation had become effective 24 months before 
104  the dates contemplated in the legislation. For purpose of the 
105  approval required by s. 215.73, official estimates of future 
106  collections furnished by the State Board of Education prior to 
107  the estimated date of issuance shall be used to determine fiscal 
108  sufficiency. However, 100 percent of the amount required to 
109  provide for the debt service for the current fiscal year of the 
110  bonds issued prior to July 1, 1975, under the provisions of s. 
111  9(a)(2), Art. XII of the State Constitution shall be deducted in 
112  making the determination. 
113         Section 5. In complying with sections 1 through 3 of this 
114  act, the dealer of communication services may collect a combined 
115  rate of 6.8 percent comprised of 6.65 percent and 0.15 percent 
116  required by ss. 202.12(1)(a) and 203.01(1)(b)3., Florida 
117  Statutes, respectively, as long as the provider properly 
118  reflects the tax collected with respect to the two provisions as 
119  required in the return to the Department of Revenue. 
120         Section 6. The Department of Revenue may, and all 
121  conditions are deemed met to, adopt emergency rules pursuant to 
122  ss. 120.536(1) and 120.54, Florida Statutes, for the purpose of 
123  promulgating such forms and instructions as are required to 
124  effectuate this act. 
125         Section 7. This act shall take effect upon becoming a law, 
126  except that sections 1 through 5 of this act apply to taxable 
127  transactions included on bills for services dated on or after 
128  August 1, 2010.