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The Florida Senate

2010 Florida Statutes

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
CHAPTER 202
CHAPTER 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
202.10
Short title.
202.105
Legislative findings and intent.
202.11
Definitions.
202.12
Sales of communications services.
202.12001
Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
202.125
Sales of communications services; specified exemptions.
202.13
Intent.
202.14
Credit against tax imposed.
202.151
Use tax imposed on certain purchasers of communications services.
202.155
Special rules for mobile communications services.
202.16
Payment.
202.17
Registration.
202.175
Toll-free telephone number for verification of dealer registration numbers and resale certificates.
202.177
Verification system for certificate numbers of purchasers seeking to purchase for resale.
202.18
Allocation and disposition of tax proceeds.
202.19
Authorization to impose local communications services tax.
202.193
Local Communications Services Tax Clearing Trust Fund.
202.195
Proprietary confidential business information; public records exemption.
202.20
Local communications services tax conversion rates.
202.21
Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
202.22
Determination of local tax situs.
202.23
Procedure on purchaser’s request for refund or credit of communications services taxes.
202.231
Provision of information to local taxing jurisdictions.
202.24
Limitations on local taxes and fees imposed on dealers of communications services.
202.25
Jurisdiction; dealers not qualified to do business in this state.
202.26
Department powers.
202.27
Return filing; rules for self-accrual.
202.28
Credit for collecting tax; penalties.
202.29
Bad debts.
202.30
Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
202.31
Sale of business; liability for tax; procedures; penalty for violations.
202.32
State and local agencies to cooperate in administration of law.
202.33
Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
202.34
Records required to be kept; power to inspect; audit procedure.
202.35
Powers of department in dealing with delinquents; tax to be separately stated.
202.36
Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
202.37
Special rules for administration of local communications services tax.
202.38
Special rules for bad debts and adjustments under previous taxes.
202.381
Transition from previous taxes.
202.41
Security for bonded indebtedness pledged under previous law.
202.10

Short title.

This chapter may be cited as the “Communications Services Tax Simplification Law.”

History.

ss. 1, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.105

Legislative findings and intent.

(1)

It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to provide a fair, efficient, and uniform method for taxing communications services sold in this state. This chapter is essential to the continued economic vitality of this increasingly important industry because it restructures state and local taxes and fees to account for the impact of federal legislation, industry deregulation, and the convergence of service offerings that is now taking place among providers. This chapter promotes the increased competition that accompanies deregulation by embracing a competitively neutral tax policy that will free consumers to choose a provider based on tax-neutral considerations. This chapter further spurs new competition by simplifying an extremely complicated state and local tax and fee system. Simplification will lower the cost of collecting taxes and fees, increase service availability, and place downward pressure on price. Newfound administrative efficiency is demonstrated by a reduction in the number of returns that a provider must file each month. By restructuring separate taxes and fees into a revenue-neutral communications services tax centrally administered by the department, this chapter will ensure that the growth of the industry is unimpaired by excessive governmental regulation. The tax imposed pursuant to this chapter is a replacement for taxes and fees previously imposed and is not a new tax. The taxes imposed and administered pursuant to this chapter are of general application and are imposed in a uniform, consistent, and nondiscriminatory manner.

(2)

It is declared to be a specific legislative finding that this chapter will not reduce the authority that municipalities or counties had to raise revenue in the aggregate, as such authority existed on February 1, 1989.

History.

s. 1, ch. 2001-140.

202.11

Definitions.

As used in this chapter:

(1)

“Cable service” means the transmission of video, audio, or other programming service to purchasers, and the purchaser interaction, if any, required for the selection or use of any such programming service, regardless of whether the programming is transmitted over facilities owned or operated by the cable service provider or over facilities owned or operated by one or more other dealers of communications services. The term includes point-to-point and point-to-multipoint distribution services by which programming is transmitted or broadcast by microwave or other equipment directly to the purchaser’s premises, but does not include direct-to-home satellite service. The term includes basic, extended, premium, pay-per-view, digital, and music services.

(2)

“Communications services” means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including cable services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. The term includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice-over-Internet-protocol services or is classified by the Federal Communications Commission as enhanced or value-added. The term does not include:

(a)

Information services.

(b)

Installation or maintenance of wiring or equipment on a customer’s premises.

(c)

The sale or rental of tangible personal property.

(d)

The sale of advertising, including, but not limited to, directory advertising.

(e)

Bad check charges.

(f)

Late payment charges.

(g)

Billing and collection services.

(h)

Internet access service, electronic mail service, electronic bulletin board service, or similar online computer services.

(3)

“Dealer” means a person registered with the department as a provider of communications services in this state.

(4)

“Department” means the Department of Revenue.

(5)

“Direct-to-home satellite service” has the meaning ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).

(6)

“Information service” means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, using, or making available information via communications services, including, but not limited to, electronic publishing, web-hosting service, and end-user 900 number service. The term does not include any video, audio, or other programming service that uses point-to-multipoint distribution by which programming is delivered, transmitted, or broadcast by any means, including any interaction that may be necessary for selecting and using the service, regardless of whether the programming is delivered, transmitted, or broadcast over facilities owned or operated by the seller or another, or whether denominated as cable service or as basic, extended, premium, pay-per-view, digital, music, or two-way cable service.

(7)

“Mobile communications service” means commercial mobile radio service, as defined in 47 C.F.R. s. 20.3 as in effect on June 1, 1999. The term does not include air-ground radiotelephone service as defined in 47 C.F.R. s. 22.99 as in effect on June 1, 1999.

(8)

“Person” has the meaning ascribed in s. 212.02.

(9)

“Prepaid calling arrangement” means the separately stated retail sale by advance payment of communications services that consist exclusively of telephone calls originated by using an access number, authorization code, or other means that may be manually, electronically, or otherwise entered, and that are sold in predetermined units or dollars of which the number declines with use in a known amount.

(10)

“Purchaser” means the person paying for or obligated to pay for communications services.

(11)

“Retail sale” means the sale of communications services for any purpose other than for resale or for use as a component part of or for integration into communications services to be resold in the ordinary course of business. However, any sale for resale must comply with s. 202.16(2) and the rules adopted thereunder.

(12)

“Sale” means the provision of communications services for a consideration.

(13)

“Sales price” means the total amount charged in money or other consideration by a dealer for the sale of the right or privilege of using communications services in this state, including any property or other services that are part of the sale. The sales price of communications services shall not be reduced by any separately identified components of the charge that constitute expenses of the dealer, including, but not limited to, sales taxes on goods or services purchased by the dealer, property taxes, taxes measured by net income, and universal-service fund fees.

(a)

The sales price of communications services shall include, whether or not separately stated, charges for any of the following:

1.

The connection, movement, change, or termination of communications services.

2.

The detailed billing of communications services.

3.

The sale of directory listings in connection with a communications service.

4.

Central office and custom calling features.

5.

Voice mail and other messaging service.

6.

Directory assistance.

7.

The service of sending or receiving a document commonly referred to as a facsimile or “fax,” except when performed during the course of providing professional or advertising services.

(b)

The sales price of communications services does not include charges for any of the following:

1.

Any excise tax, sales tax, or similar tax levied by the United States or any state or local government on the purchase, sale, use, or consumption of any communications service, including, but not limited to, any tax imposed under this chapter or chapter 203 which is permitted or required to be added to the sales price of such service, if the tax is stated separately.

2.

Any fee or assessment levied by the United States or any state or local government, including, but not limited to, regulatory fees and emergency telephone surcharges, which is required to be added to the price of such service if the fee or assessment is separately stated.

3.

Communications services paid for by inserting coins into coin-operated communications devices available to the public.

4.

The sale or recharge of a prepaid calling arrangement.

5.

The provision of air-to-ground communications services, defined as a radio service provided to purchasers while on board an aircraft.

6.

A dealer’s internal use of communications services in connection with its business of providing communications services.

7.

Charges for property or other services that are not part of the sale of communications services, if such charges are stated separately from the charges for communications services.

8.

To the extent required by federal law, charges for Internet access services which are not separately itemized on a customer’s bill, but which can be reasonably identified from the selling dealer’s books and records kept in the regular course of business. The dealer may support the allocation of charges with books and records kept in the regular course of business covering the dealer’s entire service area, including territories outside this state.

(14)

“Service address” means:

(a)

Except as otherwise provided in this section:

1.

The location of the communications equipment from which communications services originate or at which communications services are received by the customer;

2.

In the case of a communications service paid through a credit or payment mechanism that does not relate to a service address, such as a bank, travel, debit, or credit card, and in the case of third-number and calling-card calls, the term “service address” means the address of the central office, as determined by the area code and the first three digits of the seven-digit originating telephone number; or

3.

If the location of the equipment described in subparagraph 1. is not known and subparagraph 2. is inapplicable, the term “service address” means the location of the customer’s primary use of the communications service. For purposes of this subparagraph, the location of the customer’s primary use of a communications service is the residential street address or the business street address of the customer.

(b)

In the case of cable services and direct-to-home satellite services, the location where the customer receives the services in this state.

(c)

In the case of mobile communications services, the customer’s place of primary use.

(15)

“Unbundled network element” means a network element, as defined in 47 U.S.C. s. 153(29), to which access is provided on an unbundled basis pursuant to 47 U.S.C. s. 251(c)(3).

(16)

“Private communications service” means a communications service that entitles the subscriber or user to exclusive or priority use of a communications channel or group of channels between or among channel termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services which are provided in connection with the use of such channel or channels.

(17)(a)

“Customer” means:

1.

The person or entity that contracts with the home service provider for mobile communications services; or

2.

If the end user of mobile communications services is not the contracting party, the end user of the mobile communications service. This subparagraph only applies for the purpose of determining the place of primary use.

(b)

“Customer” does not include:

1.

A reseller of mobile communications services; or

2.

A serving carrier under an agreement to serve the customer outside the home service provider’s licensed service area.

(18)

“Enhanced zip code” means a United States postal zip code of 9 or more digits.

(19)

“Home service provider” means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile communications services.

(20)

“Licensed service area” means the geographic area in which the home service provider is authorized by law or contract to provide mobile communications service to the customer.

(21)

“Place of primary use” means the street address representative of where the customer’s use of the mobile communications service primarily occurs, which must be:

(a)

The residential street address or the primary business street address of the customer; and

(b)

Within the licensed service area of the home service provider.

(22)(a)

“Reseller” means a provider who purchases communications services from another communications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile communications service.

(b)

“Reseller” does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider’s licensed service area.

(23)

“Serving carrier” means a facilities-based carrier providing mobile communications service to a customer outside a home service provider’s or reseller’s licensed service area.

(24)

“Video service” has the same meaning as that provided in s. 610.103.

History.

ss. 2, 58, ch. 2000-260; ss. 2, 38, ch. 2001-140; s. 1, ch. 2003-254; ss. 1, 14, ch. 2005-187; s. 6, ch. 2005-280; s. 3, ch. 2007-29.

202.12

Sales of communications services.

The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter.

(1)

For the exercise of such privilege, a tax is levied on each taxable transaction, and the tax is due and payable as follows:

1(a)

Except as otherwise provided in this subsection, at a rate of 6.65 percent applied to the sales price of the communications service which:

1.

Originates and terminates in this state, or

2.

Originates or terminates in this state and is charged to a service address in this state,

when sold at retail, computed on each taxable sale for the purpose of remitting the tax due. The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph. If no tax is imposed by this paragraph by reason of s. 202.125(1), the tax imposed by chapter 203 shall nevertheless be collected and remitted in the manner and at the time prescribed for tax collections and remittances under this chapter.

(b)

At the rate of 10.8 percent on the retail sales price of any direct-to-home satellite service received in this state. The proceeds of the tax imposed under this paragraph shall be accounted for and distributed in accordance with s. 202.18(2). The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.

(c)

At the rate set forth in paragraph (a) on the sales price of private communications services provided within this state, which shall be determined in accordance with the following provisions:

1.

Any charge with respect to a channel termination point located within this state;

2.

Any charge for the use of a channel between two channel termination points located in this state; and

3.

Where channel termination points are located both within and outside of this state:

a.

If any segment between two such channel termination points is separately billed, 50 percent of such charge; and

b.

If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within this state and the denominator of which is the total number of channel termination points of the circuit.

The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.

(d)

At the rate set forth in paragraph (a) applied to the sales price of all mobile communications services deemed to be provided to a customer by a home service provider pursuant to s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, if such customer’s service address is located within this state.

(2)

A dealer of taxable communications services shall bill, collect, and remit the taxes on communications services imposed pursuant to chapter 203 and this section at a combined rate that is the sum of the rate of tax on communications services prescribed in chapter 203 and the applicable rate of tax prescribed in this section. However, a dealer shall, in reporting each remittance to the department, identify the portion thereof which consists of taxes remitted pursuant to chapter 203. Return forms prescribed by the department shall facilitate such reporting.

(3)

Notwithstanding any law to the contrary, the combined amount of taxes imposed under this section and s. 203.01(1)(a)2. shall not exceed $100,000 per calendar year on charges to any person for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department may issue one direct-pay permit to the purchaser of communications services authorizing such purchaser to pay the Florida communications services tax on such services directly to the department if the majority of such services used by such person are for communications originating outside of this state and terminating in this state. Only one direct-pay permit shall be issued to a person. Such direct-pay permit shall identify the taxes and service addresses to which it applies. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the taxes imposed under this section and s. 203.01(1)(a)2. on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, “person” means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.

History.

ss. 3, 58, ch. 2000-260; ss. 3, 4, 38, ch. 2001-140; s. 2, ch. 2005-187; s. 1, ch. 2010-149.

1
Note.

A. Section 6, ch. 2010-149, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to ss. 120.536(1) and 120.54, Florida Statutes, for the purpose of promulgating such forms and instructions as are required to effectuate this act.”

B.  Section 7, ch. 2010-149, provides that “[t]his act shall take effect upon becoming a law, except that sections 1 through 5 of this act apply to taxable transactions included on bills for services dated on or after August 1, 2010.”

1
202.12001

Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).

In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 6.8 percent comprised of 6.65 percent and 0.15 percent required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, as long as the provider properly reflects the tax collected with respect to the two provisions as required in the return to the Department of Revenue.

History.

s. 5, ch. 2010-149.

1
Note.

A. Also published at s. 203.001.

B. Section 6, ch. 2010-149, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to ss. 120.536(1) and 120.54, Florida Statutes, for the purpose of promulgating such forms and instructions as are required to effectuate this act.”

C. Section 7, ch. 2010-149, provides that “[t]his act shall take effect upon becoming a law, except that sections 1 through 5 of this act apply to taxable transactions included on bills for services dated on or after August 1, 2010.”

202.125

Sales of communications services; specified exemptions.

1(1)

The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does not apply to any residence that constitutes all or part of a transient public lodging establishment as defined in chapter 509, any mobile communications service, any cable service, or any direct-to-home satellite service.

(2)

The sale of communications services provided to the Federal Government, any agency or instrumentality of the Federal Government, or any entity that is exempt from state taxes under federal law is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19.

(3)

The sale of communications services to the state or any county, municipality, or political subdivision of the state when payment is made directly to the dealer by the governmental entity is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19. This exemption does not inure to any transaction otherwise taxable under this chapter when payment is made by a government employee by any means, including, but not limited to, cash, check, or credit card even when that employee is subsequently reimbursed by the governmental entity.

(4)

The sale of communications services to a home for the aged, religious institution or educational institution that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code, or by a religious institution that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code having an established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on, is exempt from the taxes imposed or administered pursuant to ss. 202.12 and 202.19. As used in this subsection, the term:

(a)

“Religious institution” means an organization owning and operating an established physical place for worship at which nonprofit religious services and activities are regularly conducted. The term also includes:

1.

Any nonprofit corporation the sole purpose of which is to provide free transportation services to religious institution members, their families, and other religious institution attendees.

2.

Any nonprofit state, district, or other governing or administrative office the function of which is to assist or regulate the customary activities of religious institutions.

3.

Any nonprofit corporation that owns and operates a television station in this state of which at least 90 percent of the programming consists of programs of a religious nature and the financial support for which, exclusive of receipts for broadcasting from other nonprofit organizations, is predominantly from contributions from the public.

4.

Any nonprofit corporation the primary activity of which is making and distributing audio recordings of religious scriptures and teachings to blind or visually impaired persons at no charge.

5.

Any nonprofit corporation the sole or primary purpose of which is to provide, upon invitation, nonprofit religious services, evangelistic services, religious education, administrative assistance, or missionary assistance for a religious institution, or established physical place of worship at which nonprofit religious services and activities are regularly conducted.

(b)

“Educational institution” includes:

1.

Any state tax-supported, parochial, religious institution, and nonprofit private school, college, or university that conducts regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, the Florida Council of Independent Schools, or the Florida Association of Christian Colleges and Schools, Inc.

2.

Any nonprofit private school that conducts regular classes and courses of study which are accepted for continuing education credit by a board of the Division of Medical Quality Assurance of the Department of Health.

3.

Any nonprofit library.

4.

Any nonprofit art gallery.

5.

Any nonprofit performing arts center that provides educational programs to school children, which programs involve performances or other educational activities at the performing arts center and serve a minimum of 50,000 school children a year.

6.

Any nonprofit museum that is open to the public.

(c)

“Home for the aged” includes any nonprofit corporation:

1.

In which at least 75 percent of the occupants are 62 years of age or older or totally and permanently disabled; which qualifies for an ad valorem property tax exemption under s. 196.196, s. 196.197, or s. 196.1975; and which is exempt from the sales tax imposed under chapter 212.

2.

Licensed as a nursing home under chapter 400 or an assisted living facility under chapter 429 and which is exempt from the sales tax imposed under chapter 212.

History.

ss. 4, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 1, ch. 2002-48; s. 2, ch. 2003-254; s. 8, ch. 2006-197; s. 4, ch. 2010-138; s. 2, ch. 2010-149.

1
Note.

A. Section 6, ch. 2010-149, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to ss. 120.536(1) and 120.54, Florida Statutes, for the purpose of promulgating such forms and instructions as are required to effectuate this act.”

B.  Section 7, ch. 2010-149, provides that “[t]his act shall take effect upon becoming a law, except that sections 1 through 5 of this act apply to taxable transactions included on bills for services dated on or after August 1, 2010.”

202.13

Intent.

(1)

If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of communications services. If any exemption from the tax is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the taxes imposed or administered under this chapter, but such sale, use, or consumption shall be subject to the taxes imposed under this chapter to the same extent as if such exemption never existed.

(2)

It is the intent of the Legislature to exempt from the taxes imposed or administered pursuant to this chapter only the communications services set forth in this chapter as exempt from such taxes, to the extent that such exemptions are in accordance with the constitutions of this state and of the United States.

(3)

The tax on dealers of communications services authorized under this chapter, including the tax imposed by local governments under ss. 202.19 and 202.20, shall supersede the authority of local governments to levy franchise fees as set out in 47 U.S.C. s. 542 without regard to the fact that this is a tax of general applicability on all providers of communications services.

History.

ss. 5, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.14

Credit against tax imposed.

To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax legally imposed by another state or local jurisdiction in such other state with respect to such services, shall be allowed a credit against the taxes imposed under this chapter to the extent of the amount of tax paid in the other state or local jurisdiction.

History.

ss. 6, 58, ch. 2000-260; s. 38, ch. 2001-140.

202.151

Use tax imposed on certain purchasers of communications services.

Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the District of Columbia, or any foreign country shall report and remit to the department the taxes imposed by or administered under this chapter on the communications services purchased and used, the same as if such communications services had been purchased at retail from a dealer in this state. This section does not apply if the out-of-state seller registers as a dealer in this state and collects from the purchaser the taxes imposed by or administered under this chapter. The department may adopt rules governing the reporting and remitting of communications services taxes by purchasers who purchase from out-of-state sellers who do not collect the taxes imposed by or administered under this chapter.

History.

s. 2, ch. 2002-48.

202.155

Special rules for mobile communications services.

(1)

A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use. Subject to subsections (2) and (3), if the home service provider’s reliance on information provided by its customer is in good faith:

(a)

The home service provider shall be entitled to rely on the applicable residential or business street address supplied by such customer.

(b)

The home service provider shall be held harmless from liability for any additional taxes imposed by or pursuant to this chapter or chapter 203 which are based on a different determination of such customer’s place of primary use.

(2)

Except as provided in subsection (3), a home service provider shall be allowed to treat the address used for tax purposes for any customer under a service contract in effect on August 1, 2002, as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement.

(3)(a)

The department shall provide notice to the customer of its intent to redetermine the customer’s place of primary use. If a final order is entered ruling that the address used by a home service provider as a customer’s place of primary use does not meet the definition of “place of primary use” provided by s. 202.11, the department shall notify the home service provider of the proper address to be used as such customer’s place of primary use. The home service provider shall begin using the correct address within 120 days.

(b)

The department shall provide notice to the home service provider of its intent to redetermine the assignment of a taxing jurisdiction by a home service provider under s. 202.22. If a final order is entered ruling that the jurisdiction assigned by the home service provider is incorrect, the department shall notify the home service provider of the proper jurisdictional assignment. The home service provider shall begin using the correct jurisdictional assignment within 120 days.

(4)(a)

If a mobile communications service is not subject to the taxes administered pursuant to this chapter, and if the sales price of such service is aggregated with and not separately stated from the sales price of services subject to tax, then the nontaxable mobile communications service shall be treated as being subject to tax unless the home service provider can reasonably identify the sales price of the service not subject to tax from its books and records kept in the regular course of business.

(b)

If a mobile communications service is not subject to the taxes administered pursuant to this chapter, a customer may not rely upon the nontaxability of such service unless the customer’s home service provider separately states the sales price of such nontaxable services or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider’s books and records that are kept in the regular course of business that reasonably identifies the sales price of such nontaxable service.

History.

s. 5, ch. 2001-140.

202.16

Payment.

The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at retail in this state of communications services taxable under this chapter and chapter 203. The full amount of the taxes on a credit sale, installment sale, or sale made on any kind of deferred payment plan is due at the moment of the transaction in the same manner as a cash sale.

(1)(a)

The taxes collected under this chapter and chapter 203 shall be paid by the purchaser of the communications service and shall be collected from such person by the dealer of communications services.

(b)

Each dealer of communications services selling communications services in this state shall collect the taxes imposed under this chapter and chapter 203 from the purchaser of such services, and such taxes must be stated separately from all other charges on the bill or invoice. Notwithstanding the requirement in this paragraph and in s. 202.35 to separately state such taxes, a public lodging establishment licensed under chapter 509 may notify purchasers of the taxes imposed under this chapter on a notice in a guest room posted in a manner consistent with the requirements of s. 509.2015, rather than separately stating the taxes on the guest bill or invoice.

(2)(a)

A sale of communications services that are used as a component part of or integrated into a communications service or prepaid calling arrangement for resale, including, but not limited to, carrier-access charges, interconnection charges paid by providers of mobile communication services or other communication services, charges paid by cable service providers for the transmission of video or other programming by another dealer of communications services, charges for the sale of unbundled network elements, and any other intercompany charges for the use of facilities for providing communications services for resale, must be made in compliance with the rules of the department. Any person who makes a sale for resale which is not in compliance with these rules is liable for any tax, penalty, and interest due for failing to comply, to be calculated pursuant to s. 202.28(2)(a).

(b)1.

Any dealer who makes a sale for resale shall document the exempt nature of the transaction, as established by rules adopted by the department, by retaining a copy of the purchaser’s initial or annual resale certificate issued pursuant to s. 202.17(6). In lieu of maintaining a copy of the certificate, a dealer may document, prior to the time of sale, an authorization number provided telephonically or electronically by the department or by such other means established by rule of the department. The dealer may rely on an initial or annual resale certificate issued pursuant to s. 202.17(6), valid at the time of receipt from the purchaser, without seeking additional annual resale certificates from such purchaser, if the dealer makes recurring sales to the purchaser in the normal course of business on a continual basis. For purposes of this paragraph, the term “recurring sales to a purchaser in the normal course of business” means sales in which the dealer extends credit to the purchaser and records the debt as an account receivable, or in which the dealer sells to a purchaser who has an established cash account, similar to an open credit account. For purposes of this paragraph, purchases are made from a selling dealer on a continual basis if the selling dealer makes, in the normal course of business, sales to the purchaser no less frequently than once in every 12-month period.

2.

A dealer may, through the informal conference procedures provided for in s. 213.21 and the rules of the department, provide the department with evidence of the exempt status of a sale. Exemption certificates executed by entities that were exempt at the time of sale, resale certificates provided by purchasers who were active dealers at the time of sale, and verification by the department of a purchaser’s active dealer status at the time of sale in lieu of a resale certificate shall be accepted by the department when submitted during the protest period but may not be accepted in any proceeding under chapter 120 or any circuit court action instituted under chapter 72.

(3)

Notwithstanding the rate of tax on the sale of communications services imposed pursuant to this chapter and chapter 203, the department shall make available in an electronic format or otherwise the tax amounts and brackets applicable to each taxable sale such that the tax collected results in a tax rate no less than the tax rate imposed pursuant to this chapter and chapter 203.

(4)

Each purchaser of a communications service is liable for the taxes imposed under this chapter and chapter 203. The purchaser’s liability is not extinguished until the tax has been paid to the department, except that proof of payment of the tax to a dealer of communications services engaged in business in this state is sufficient to relieve the purchaser from further liability for the tax.

History.

ss. 8, 58, ch. 2000-260; ss. 6, 38, ch. 2001-140; s. 3, ch. 2002-48; s. 3, ch. 2005-187; s. 8, ch. 2007-106.

202.17

Registration.

(1)

Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of registration. Registration under this section does not constitute registration with a municipality or county for the purpose of placing and maintaining communications facilities in municipal or county rights-of-way, as described in s. 337.401.

(2)

A person may not engage in the business of providing communications services without first obtaining a certificate of registration. The failure or refusal to submit an application by any person required to register, as required by this section, is a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Any person who fails or refuses to register shall pay an initial registration fee of $100. However, this fee may be waived by the department if the failure is due to reasonable cause.

(3)(a)

An application for a certificate of registration must be completed by the dealer of communications services before engaging in business. The application for a certificate of registration must contain the information required by rule of the department.

(b)

The department, upon receipt of a completed application, shall grant to the applicant a certificate of registration.

(4)

Each application required by paragraph (3)(a) must set forth:

(a)

The name under which the person will transact business within this state.

(b)

The street address of his or her principal office or place of business within this state and of the location where records are available for inspection.

(c)

The name and complete residence address of the owner or the names and residence addresses of the partners, if the applicant is a partnership, or of the principal officers, if the applicant is a corporation or association. If the applicant is a corporation organized under the laws of another state, territory, or country, he or she must also file with the application a certified copy of the certificate or license issued by the Department of State showing that the corporation is authorized to transact business in this state.

(d)

Any other data required by the department.

(5)

Certificates of registration issued by the department are not assignable.

(6)

In addition to the certificate of registration, the department shall provide to each newly registered dealer an initial resale certificate that is valid for the remainder of the period of issuance. The department shall provide to each active dealer an annual resale certificate. As used in this section, the term “active dealer” means a person who is registered with the department and who is required to file a return at least once during each applicable reporting period.

(7)

A certificate of registration issued by the department may be revoked by the department or its designated agent when a dealer fails to comply with this chapter or chapter 203. Before revoking a dealer’s certificate of registration, the department must schedule an informal conference at which the dealer may present evidence regarding the department’s intended revocation or enter into a compliance agreement with the department. The department must notify the dealer of its intended action and of the time, place, and date of the scheduled informal conference by written notification sent by United States mail to the dealer’s last known address of record furnished by the dealer on a form prescribed by the department. The dealer must attend the informal conference and present evidence refuting the department’s intended revocation or enter into a compliance agreement with the department which resolves the dealer’s failure to comply with this chapter or chapter 203. The department shall issue an administrative complaint under s. 120.60 if the dealer fails to attend the department’s informal conference, fails to enter into a compliance agreement with the department resolving the dealer’s noncompliance with this chapter, or fails to comply with the executed compliance agreement.

(8)

It is the intent of the Legislature to subject to the provisions of this chapter all sellers of communications services that have established a sufficient connection with this state to permit the state constitutionally to require compliance with this chapter. Activities of a seller of communications services that may subject such a seller to the provisions of this chapter include, but are not limited to:

(a)

Maintaining an office or other place of business within this state.

(b)

Solicitation of business from one or more Florida locations through employees, agents, independent contractors, or other representatives of such seller.

History.

ss. 9, 58, ch. 2000-260; ss. 7, 38, ch. 2001-140; ss. 4, 19, ch. 2005-187.

202.175

Toll-free telephone number for verification of dealer registration numbers and resale certificates.

Effective January 1, 2008, the Department of Revenue shall establish a toll-free telephone number for the verification of valid dealer registration numbers and resale certificates issued under this chapter. The system must be adequate to guarantee a low busy rate, must respond to keypad inquiries, and must provide data that is updated daily.

History.

s. 9, ch. 2007-106.

202.177

Verification system for certificate numbers of purchasers seeking to purchase for resale.

Effective January 1, 2008, the Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of purchasers who are seeking to make purchases for resale under this chapter. The department shall provide such dealers, free of charge, with verification of those numbers that are canceled or invalid.

History.

s. 10, ch. 2007-106.

202.18

Allocation and disposition of tax proceeds.

The proceeds of the communications services taxes remitted under this chapter shall be treated as follows:

(1)

The proceeds of the taxes remitted under s. 202.12(1)(a) shall be divided as follows:

(a)

The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.

(b)

The remaining portion shall be distributed according to s. 212.20(6).

(2)

The proceeds of the taxes remitted under s. 202.12(1)(b) shall be divided as follows:

(a)

The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.

(b)

Sixty-three percent of the remainder shall be allocated to the state and distributed pursuant to s. 212.20(6), except that the proceeds allocated pursuant to s. 212.20(6)(d)2. shall be prorated to the participating counties in the same proportion as that month’s collection of the taxes and fees imposed pursuant to chapter 212 and paragraph (1)(b).

(c)1.

During each calendar year, the remaining portion of such proceeds shall be transferred to the Local Government Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such proceeds shall be allocated in the same proportion as the allocation of total receipts of the half-cent sales tax under s. 218.61 and the emergency distribution under s. 218.65 in the prior state fiscal year. Thirty percent of such proceeds shall be distributed pursuant to s. 218.67.

2.

The proportion of the proceeds allocated based on the emergency distribution under s. 218.65 shall be distributed pursuant to s. 218.65.

3.

In each calendar year, the proportion of the proceeds allocated based on the half-cent sales tax under s. 218.61 shall be allocated to each county in the same proportion as the county’s percentage of total sales tax allocation for the prior state fiscal year and distributed pursuant to s. 218.62.

4.

The department shall distribute the appropriate amount to each municipality and county each month at the same time that local communications services taxes are distributed pursuant to subsection (3).

(3)(a)

Notwithstanding any law to the contrary, the proceeds of each local communications services tax levied by a municipality or county pursuant to s. 202.19(1) or s. 202.20(1), less the department’s costs of administration, shall be transferred to the Local Communications Services Tax Clearing Trust Fund and held there to be distributed to such municipality or county. However, the proceeds of any communications services tax imposed pursuant to s. 202.19(5) shall be deposited and disbursed in accordance with ss. 212.054 and 212.055. For purposes of this section, the proceeds of any tax levied by a municipality, county, or school board under s. 202.19(1) or s. 202.20(1) are all funds collected and received by the department pursuant to a specific levy authorized by such sections, including any interest and penalties attributable to the tax levy.

(b)

The amount deducted for the costs of administration may not exceed 1 percent of the total revenue generated for all municipalities, counties, and school boards levying a tax pursuant to s. 202.19. The amount deducted for the costs of administration shall be used only for those costs that are attributable to the taxes imposed pursuant to s. 202.19. The total cost of administration shall be prorated among those jurisdictions levying the tax on the basis of the amount collected for a particular jurisdiction to the total amount collected for all such jurisdictions.

(c)1.

Except as otherwise provided in this paragraph, proceeds of the taxes levied pursuant to s. 202.19, less amounts deducted for costs of administration in accordance with paragraph (b), shall be distributed monthly to the appropriate jurisdictions. The proceeds of taxes imposed pursuant to s. 202.19(5) shall be distributed in the same manner as discretionary surtaxes are distributed, in accordance with ss. 212.054 and 212.055.

2.

The department shall make any adjustments to the distributions pursuant to this section which are necessary to reflect the proper amounts due to individual jurisdictions or trust funds. In the event that the department adjusts amounts due to reflect a correction in the situsing of a customer, such adjustment shall be limited to the amount of tax actually collected from such customer by the dealer of communication services.

3.a.

Notwithstanding the time period specified in s. 202.22(5), adjustments in distributions which are necessary to correct misallocations between jurisdictions shall be governed by this subparagraph. If the department determines that misallocations between jurisdictions occurred, it shall provide written notice of such determination to all affected jurisdictions. The notice shall include the amount of the misallocations, the basis upon which the determination was made, data supporting the determination, and the identity of each affected jurisdiction. The notice shall also inform all affected jurisdictions of their authority to enter into a written agreement establishing a method of adjustment as described in sub-subparagraph c.

b.

An adjustment affecting a distribution to a jurisdiction which is less than 90 percent of the average monthly distribution to that jurisdiction for the 6 months immediately preceding the department’s determination, as reported by all communications services dealers, shall be made in the month immediately following the department’s determination that misallocations occurred.

c.

If an adjustment affecting a distribution to a jurisdiction equals or exceeds 90 percent of the average monthly distribution to that jurisdiction for the 6 months immediately preceding the department’s determination, as reported by all communications services dealers, the affected jurisdictions may enter into a written agreement establishing a method of adjustment. If the agreement establishing a method of adjustment provides for payments of local communications services tax monthly distributions, the amount of any such payment agreed to may not exceed the local communications services tax monthly distributions available to the jurisdiction that was allocated amounts in excess of those to which it was entitled. If affected jurisdictions execute a written agreement specifying a method of adjustment, a copy of the written agreement shall be provided to the department no later than the first day of the month following 90 days after the date the department transmits notice of the misallocation. If the department does not receive a copy of the written agreement within the specified time period, an adjustment affecting a distribution to a jurisdiction made pursuant to this sub-subparagraph shall be prorated over a time period that equals the time period over which the misallocations occurred.

History.

ss. 10, 58, ch. 2000-260; ss. 8, 38, ch. 2001-140; s. 30, ch. 2002-1; s. 5, ch. 2005-187; s. 1, ch. 2006-229; s. 11, ch. 2007-106; s. 6, ch. 2009-68.

202.19

Authorization to impose local communications services tax.

(1)

The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax.

(2)(a)

Charter counties and municipalities may levy the tax authorized by subsection (1) at a rate of up to 5.1 percent for municipalities and charter counties that have not chosen to levy permit fees, and at a rate of up to 4.98 percent for municipalities and charter counties that have chosen to levy permit fees.

(b)

Noncharter counties may levy the tax authorized by subsection (1) at a rate of up to 1.6 percent.

(c)

The maximum rates authorized by paragraphs (a) and (b) do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401, nor do they supersede conversion or emergency rates authorized by s. 202.20 which are in excess of these maximum rates.

(3)(a)

The tax authorized under this section includes and is in lieu of any fee or other consideration, including, but not limited to, application fees, transfer fees, renewal fees, or claims for related costs, to which the municipality or county is otherwise entitled for granting permission to dealers of communications services, including, but not limited to, providers of cable television services, as authorized in 47 U.S.C. s. 542, to use or occupy its roads or rights-of-way for the placement, construction, and maintenance of poles, wires, and other fixtures used in the provision of communications services.

(b)

This subsection does not supersede or impair the right, if any, of a municipality or county to require the payment of consideration or to require the payment of regulatory fees or assessments by persons using or occupying its roads or rights-of-way in a capacity other than that of a dealer of communications services.

(4)(a)1.

Except as otherwise provided in this section, the tax imposed by any municipality shall be on all communications services subject to tax under s. 202.12 which:

a.

Originate or terminate in this state; and

b.

Are charged to a service address in the municipality.

2.

With respect to private communications services, the tax shall be on the sales price of such services provided within the municipality, which shall be determined in accordance with the following provisions:

a.

Any charge with respect to a channel termination point located within such municipality;

b.

Any charge for the use of a channel between two channel termination points located in such municipality; and

c.

Where channel termination points are located both within and outside of the municipality:

(I)

If any segment between two such channel termination points is separately billed, 50 percent of such charge; and

(II)

If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within such municipality and the denominator of which is the total number of channel termination points of the circuit.

(b)1.

Except as otherwise provided in this section, the tax imposed by any county under subsection (1) shall be on all communications services subject to tax under s. 202.12 which:

a.

Originate or terminate in this state; and

b.

Are charged to a service address in the unincorporated area of the county.

2.

With respect to private communications services, the tax shall be on the sales price of such services provided within the unincorporated area of the county, which shall be determined in accordance with the following provisions:

a.

Any charge with respect to a channel termination point located within the unincorporated area of such county;

b.

Any charge for the use of a channel between two channel termination points located in the unincorporated area of such county; and

c.

Where channel termination points are located both within and outside of the unincorporated area of such county:

(I)

If any segment between two such channel termination points is separately billed, 50 percent of such charge; and

(II)

If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within the unincorporated area of such county and the denominator of which is the total number of channel termination points of the circuit.

(5)

In addition to the communications services taxes authorized by subsection (1), a discretionary sales surtax that a county or school board has levied under s. 212.055 is imposed as a local communications services tax under this section, and the rate shall be determined in accordance with s. 202.20(3).

(a)

Except as otherwise provided in this subsection, each such tax rate shall be applied, in addition to the other tax rates applied under this chapter, to communications services subject to tax under s. 202.12 which:

1.

Originate or terminate in this state; and

2.

Are charged to a service address in the county.

(b)

With respect to private communications services, the tax shall be on the sales price of such services provided within the county, which shall be determined in accordance with the following provisions:

1.

Any charge with respect to a channel termination point located within such county;

2.

Any charge for the use of a channel between two channel termination points located in such county; and

3.

Where channel termination points are located both within and outside of such county:

a.

If any segment between two such channel termination points is separately billed, 50 percent of such charge; and

b.

If any segment of the circuit is not separately billed, an amount equal to the total charge for such circuit multiplied by a fraction, the numerator of which is the number of channel termination points within such county and the denominator of which is the total number of channel termination points of the circuit.

(6)

Notwithstanding any other provision of this section, a tax imposed under this section does not apply to any direct-to-home satellite service.

(7)

Notwithstanding any law to the contrary, a tax imposed under this section shall not exceed $25,000 per calendar year on communications services charges billed to a service address located in a municipality or county imposing a local communications services tax for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under s. 202.12(3). A person who does not qualify for a direct-pay permit under s. 202.12(3) does not qualify for a direct-pay permit under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department shall identify the service addresses qualifying for the limitation provided by this subsection on the direct-pay permit issued under s. 202.12(3) and authorize such purchaser to pay the local communications tax on such interstate services directly to the department if the application indicates that the majority of such services used by such person and billed to a service address are for communications originating outside of this state and terminating in this state. The direct-pay permit shall also indicate the counties or municipalities to which it applies. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the tax on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, “person” means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.

(8)

The revenues raised by any tax imposed under subsection (1) or s. 202.20(1), or distributed to a local government pursuant to s. 202.18, may be used by a municipality or county for any public purpose, including, but not limited to, pledging such revenues for the repayment of current or future bonded indebtedness. Revenues raised by a tax imposed under subsection (5) shall be used for the same purposes as the underlying discretionary sales surtax imposed by the county or school board under s. 212.055.

(9)

Notwithstanding any provision of law to the contrary, the exemption set forth in s. 202.125(1) shall not apply to a tax imposed by a municipality, school board, or county pursuant to subsection (4) or subsection (5).

(10)

To the extent that a provider of communications services is required to pay to a local taxing jurisdiction a tax, charge, or other fee under any franchise agreement or ordinance with respect to the services or revenues that are also subject to the tax imposed by this section, such provider is entitled to a credit against the amount payable to the state pursuant to this section in the amount of such tax, charge, or fee with respect to such services or revenues. The amount of such credit shall be deducted from the amount that such local taxing jurisdiction is entitled to receive under s. 202.18(3).

(11)

Notwithstanding any other provision of this section, with respect to mobile communications services, the rate of a local communications services tax levied under this section shall be applied to the sales price of all mobile communications services deemed to be provided to a customer by a home service provider pursuant to s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, if such customer’s service address is located within the municipality levying the tax or within the unincorporated area of the county levying the tax, as the case may be.

History.

ss. 11, 58, ch. 2000-260; ss. 9, 10, 11, 38, ch. 2001-140; s. 9, ch. 2005-132; s. 6, ch. 2005-187.

202.193

Local Communications Services Tax Clearing Trust Fund.

(1)

The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in the trust fund are exempt from the service charges imposed under s. 215.20.

(2)

Notwithstanding the provisions of s. 216.301 and pursuant to s. 216.351, any balance in the Local Communications Services Tax Clearing Trust Fund at the end of any fiscal year shall remain in the trust fund at the end of the year and shall be available for carrying out the purposes of the trust fund.

(3)

Pursuant to the provisions of s. 19(f)(3), Art. III of the State Constitution, the Local Communications Services Tax Clearing Trust Fund is exempt from the termination provisions of s. 19(f)(2), Art. III of the State Constitution.

History.

s. 1, ch. 2001-135.

202.195

Proprietary confidential business information; public records exemption.

(1)

Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-of-way, assessing the local communications services tax pursuant to s. 202.19, or regulating the public rights-of-way, held by a local governmental entity, is confidential and exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. Such proprietary confidential business information held by a local governmental entity may be used only for the purposes of imposing such fees, assessing such tax, or regulating such rights-of-way, and may not be used for any other purposes, including, but not limited to, commercial or competitive purposes.

(2)

For the purposes of this exemption, “proprietary confidential business information” includes maps, plans, billing and payment records, trade secrets, or other information relating to the provision of or facilities for communications service:

(a)

That is intended to be and is treated by the company as confidential;

(b)

The disclosure of which would be reasonably likely to be used by a competitor to harm the business interests of the company; and

(c)

That is not otherwise readily ascertainable or publicly available by proper means by other persons from another source in the same configuration as requested by the local governmental entity.

Proprietary confidential business information does not include schematics indicating the location of facilities for a specific site that are provided in the normal course of the local governmental entity’s permitting process.

(3)

Nothing in this exemption expands the information or documentation that a local governmental entity may properly request under applicable law pursuant to the imposition of fees for occupying the rights-of-way, the local communication services tax, or the regulation of its public rights-of-way.

(4)

Maps, plans, schematics, diagrams, or other engineering data held by a local governmental entity that relate to the exact location and capacity of facilities for the provision of communications services by such entity are exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution. Such information is exempt only for a period of 60 days after completion of the construction of the communications services facilities.

History.

s. 1, ch. 2000-322; s. 1, ch. 2005-37.

202.20

Local communications services tax conversion rates.

(1)(a)

For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.

Jurisdiction

County

Conversion rates for local governments that have NOT chosen to levy permit fees

Conversion rates for local governments that have chosen to levy permit fees

 

ALACHUA

Alachua

5.00%

4.88%

Alachua

Alachua

4.10%

3.98%

Archer

Alachua

3.30%

3.18%

Gainesville

Alachua

5.30%

5.18%

Hawthorne

Alachua

2.00%

1.88%

High Springs

Alachua

2.80%

2.68%

LaCrosse

Alachua

3.60%

3.48%

Micanopy

Alachua

2.70%

2.58%

Newberry

Alachua

4.60%

4.48%

Waldo

Alachua

1.40%

1.28%

BAKER

Baker

0.50%

0.50%

Glen Saint Mary

Baker

5.70%

5.58%

Macclenny

Baker

6.40%

6.28%

BAY

Bay

0.00%

0.00%

Callaway

Bay

5.50%

5.38%

Cedar Grove

Bay

5.20%

5.08%

Lynn Haven

Bay

5.30%

5.18%

Mexico Beach

Bay

3.20%

3.08%

Panama City

Bay

5.30%

5.18%

Panama City Beach

Bay

3.80%

3.68%

Parker

Bay

5.10%

4.98%

Springfield

Bay

4.40%

4.28%

BRADFORD

Bradford

0.50%

0.50%

Brooker

Bradford

3.20%

3.08%

Hampton

Bradford

2.40%

2.28%

Lawtey

Bradford

1.20%

1.08%

Starke

Bradford

3.80%

3.08%

BREVARD

Brevard

1.40%

1.18%

Cape
Canaveral

Brevard

4.90%

4.78%

Cocoa

Brevard

4.30%

4.18%

Cocoa Beach

Brevard

5.50%

5.38%

Indialantic

Brevard

6.70%

6.58%

Indian Harbour Beach

Brevard

4.30%

4.18%

Malabar

Brevard

5.30%

5.18%

Melbourne

Brevard

5.40%

5.28%

Melbourne Beach

Brevard

5.20%

5.08%

Melbourne Village

Brevard

4.50%

4.38%

Palm Bay

Brevard

5.40%

5.28%

Palm Shores

Brevard

5.20%

5.08%

Rockledge

Brevard

4.40%

4.28%

Satellite Beach

Brevard

1.80%

1.68%

Titusville

Brevard

5.70%

5.58%

West
Melbourne

Brevard

5.80%

5.68%

BROWARD

Broward

5.20%

5.08%

Coconut Creek

Broward

5.10%

4.98%

Cooper City

Broward

5.20%

5.08%

Coral Springs

Broward

5.40%

5.28%

Dania

Broward

5.60%

5.48%

Davie

Broward

5.60%

5.48%

Deerfield Beach

Broward

1.50%

1.38%

Ft. Lauderdale

Broward

5.50%

5.38%

Hallandale

Broward

5.20%

5.08%

Hillsboro Beach

Broward

1.30%

1.18%

Hollywood

Broward

5.20%

5.08%

Lauderdale-by-the-Sea

Broward

5.30%

5.18%

Lauderdale Lakes

Broward

5.60%

5.48%

Lauderhill

Broward

5.50%

5.38%

Lazy Lake Village

Broward

0.60%

0.48%

Lighthouse Point

Broward

6.60%

6.48%

Margate

Broward

5.60%

5.48%

Miramar

Broward

5.40%

5.28%

North
Lauderdale

Broward

4.10%

3.98%

Oakland Park

Broward

5.70%

5.58%

Parkland

Broward

1.40%

1.28%

Pembroke Park

Broward

5.00%

4.88%

Pembroke Pines

Broward

5.70%

5.58%

Plantation

Broward

5.00%

4.88%

Pompano Beach

Broward

4.90%

4.78%

Sea Ranch Lakes

Broward

1.60%

1.48%

Southwest Ranches

Broward

4.90%

4.78%

Sunrise

Broward

5.00%

4.88%

Tamarac

Broward

2.50%

1.78%

Weston

Broward

5.50%

5.38%

Wilton Manors

Broward

5.90%

5.78%

CALHOUN

Calhoun

0.00%

0.00%

Altha

Calhoun

4.30%

4.18%

Blountstown

Calhoun

1.40%

1.28%

CHARLOTTE

Charlotte

2.00%

1.88%

Punta Gorda

Charlotte

5.40%

5.28%

CITRUS

Citrus

2.10%

2.10%

Crystal River

Citrus

5.60%

5.48%

Inverness

Citrus

5.60%

5.48%

CLAY

Clay

6.30%

6.18%

Green Cove Springs

Clay

4.00%

3.88%

Keystone Heights

Clay

2.30%

2.18%

Orange Park

Clay

0.80%

0.68%

Penney Farms

Clay

2.00%

1.88%

COLLIER

Collier

2.30%

2.30%

Everglades

Collier

4.20%

3.88%

Marco
Island

Collier

2.50%

1.98%

Naples

Collier

3.60%

3.48%

COLUMBIA

Columbia

1.40%

1.40%

Ft. White

Columbia

0.70%

0.58%

Lake City

Columbia

4.70%

4.58%

DESOTO

DeSoto

2.20%

2.20%

Arcadia

DeSoto

4.00%

3.88%

DIXIE

Dixie

0.10%

0.10%

Cross City

Dixie

2.70%

2.58%

Horseshoe Beach

Dixie

6.70%

6.58%

DUVAL/Jax

Duval

4.80%

4.68%

Atlantic Beach

Duval

6.40%

6.28%

Baldwin

Duval

6.60%

6.48%

Jacksonville Beach

Duval

5.00%

4.78%

Neptune Beach

Duval

4.30%

4.18%

ESCAMBIA

Escambia

1.70%

1.70%

Century

Escambia

2.30%

2.18%

Pensacola

Escambia

5.50%

5.38%

FLAGLER

Flagler

0.70%

0.70%

Beverly Beach

Flagler

2.00%

1.88%

Bunnell

Flagler

2.70%

2.58%

Flagler Beach

Flagler &
Volusia

5.40%

5.28%

Marineland

Flagler & St. Johns

0.40%

0.28%

Palm Coast

Flagler

1.40%

1.28%

FRANKLIN

Franklin

0.90%

0.90%

Apalachicola

Franklin

3.90%

3.78%

Carrabelle

Franklin

6.20%

6.08%

GADSDEN

Gadsden

0.30%

0.30%

Chattahoochee

Gadsden

1.10%

0.98%

Greensboro

Gadsden

0.00%

0.00%

Gretna

Gadsden

4.20%

4.08%

Havana

Gadsden

0.80%

0.68%

Midway

Gadsden

4.00%

3.88%

Quincy

Gadsden

1.20%

1.08%

GILCHRIST

Gilchrist

0.00%

0.00%

Bell

Gilchrist

4.80%

4.68%

Fanning Springs

Gilchrist & Levy

6.00%

5.88%

Trenton

Gilchrist

4.20%

4.08%

GLADES

Glades

0.50%

0.50%

Moore Haven

Glades

1.30%

1.18%

GULF

Gulf

0.40%

0.40%

Port St. Joe

Gulf

3.90%

3.78%

Wewahitchka

Gulf

3.90%

3.78%

HAMILTON

Hamilton

0.30%

0.30%

Jasper

Hamilton

5.20%

4.98%

Jennings

Hamilton

1.60%

1.48%

White Springs

Hamilton

5.40%

5.28%

HARDEE

Hardee

1.20%

1.20%

Bowling Green

Hardee

3.40%

3.28%

Wauchula

Hardee

5.40%

5.28%

Zolfo Springs

Hardee

2.40%

2.28%

HENDRY

Hendry

0.70%

0.70%

Clewiston

Hendry

3.50%

3.38%

La Belle

Hendry

4.40%

4.28%

HERNANDO

Hernando

1.50%

1.50%

Brooksville

Hernando

1.00%

0.88%

Weeki
Wachee

Hernando

0.10%

0.00%

HIGHLANDS

Highlands

1.20%

1.20%

Avon Park

Highlands

4.70%

4.58%

Lake Placid

Highlands

1.00%

0.88%

Sebring

Highlands

1.20%

0.88%

HILLSBOROUGH

Hillsborough

2.20%

2.08%

Plant City

Hillsborough

6.10%

5.98%

Tampa

Hillsborough

5.50%

5.28%

Temple Terrace

Hillsborough

5.80%

5.68%

HOLMES

Holmes

0.20%

0.20%

Bonifay

Holmes

6.20%

6.08%

Esto

Holmes

0.90%

0.78%

Noma

Holmes

0.20%

0.08%

Ponce de Leon

Holmes

2.90%

2.78%

Westville

Holmes

1.00%

0.88%

INDIAN RIVER

Indian River

1.50%

1.50%

Fellsmere

Indian River

4.40%

4.28%

Indian River Shores

Indian River

3.00%

2.88%

Orchid

Indian River

2.30%

2.18%

Sebastian

Indian River

3.50%

3.38%

Vero Beach

Indian River

5.40%

5.28%

JACKSON

Jackson

0.20%

0.20%

Alford

Jackson

0.30%

0.18%

Bascom

Jackson

1.30%

1.18%

Campbellton

Jackson

0.30%

0.18%

Cottondale

Jackson

4.70%

4.58%

Graceville

Jackson

4.80%

4.68%

Grand Ridge

Jackson

0.80%

0.68%

Greenwood

Jackson

0.40%

0.28%

Jacob City

Jackson

0.00%

0.00%

Malone

Jackson

0.50%

0.38%

Marianna

Jackson

4.30%

4.18%

Sneads

Jackson

3.60%

3.48%

JEFFERSON

Jefferson

1.00%

1.00%

Monticello

Jefferson

4.90%

4.78%

LAFAYETTE

Lafayette

0.00%

0.00%

Mayo

Lafayette

2.10%

1.98%

LAKE

Lake

1.90%

1.90%

Astatula

Lake

4.80%

4.68%

Clermont

Lake

5.00%

4.88%

Eustis

Lake

5.50%

5.38%

Fruitland Park

Lake

5.10%

4.98%

Groveland

Lake

5.30%

5.18%

Howey-in-the-Hills

Lake

3.60%

3.48%

Lady Lake

Lake

1.50%

1.38%

Leesburg

Lake

1.40%

1.28%

Mascotte

Lake

4.20%

4.08%

Minneola

Lake

3.50%

3.38%

Montverde

Lake

1.90%

1.78%

Mount Dora

Lake

1.70%

1.28%

Tavares

Lake

5.60%

5.48%

Umatilla

Lake

3.40%

3.28%

LEE

Lee

2.20%

2.08%

Bonita Springs

Lee

1.90%

1.78%

Cape Coral

Lee

1.60%

1.48%

Ft. Myers

Lee

5.10%

4.98%

Ft. Myers Beach

Lee

2.30%

2.18%

Sanibel

Lee

2.50%

2.38%

LEON

Leon

1.10%

1.10%

Tallahassee

Leon

4.70%

4.58%

LEVY

Levy

0.00%

0.00%

Bronson

Levy

2.80%

2.68%

Cedar Key

Levy

2.30%

2.18%

Chiefland

Levy

2.90%

2.78%

Inglis

Levy

3.80%

3.68%

Otter Creek

Levy

0.70%

0.58%

Williston

Levy

1.80%

1.68%

Yankeetown

Levy

6.00%

5.88%

LIBERTY

Liberty

0.60%

0.60%

Bristol

Liberty

3.10%

2.98%

MADISON

Madison

0.40%

0.40%

Greenville

Madison

2.30%

2.18%

Lee

Madison

0.50%

0.38%

Madison

Madison

5.30%

4.88%

MANATEE

Manatee

0.80%

0.80%

Anna Maria

Manatee

1.50%

1.38%

Bradenton

Manatee

6.10%

5.98%

Bradenton Beach

Manatee

6.00%

5.88%

Holmes Beach

Manatee

3.80%

3.68%

Palmetto

Manatee

5.80%

5.68%

Longboat Key

Manatee & Sarasota

3.50%

3.38%

MARION

Marion

0.00%

0.00%

Belleview

Marion

1.00%

0.88%

Dunnellon

Marion

4.80%

4.68%

McIntosh

Marion

1.40%

1.28%

Ocala

Marion

5.20%

5.08%

Reddick

Marion

1.40%

1.28%

MARTIN

Martin

1.50%

1.50%

Jupiter
Island

Martin

0.70%

0.58%

Ocean Breeze Park

Martin

2.40%

2.28%

Sewalls Point

Martin

2.40%

2.28%

Stuart

Martin

5.20%

5.08%

MIAMI-DADE

Miami-Dade

5.00%

4.78%

Aventura

Miami-Dade

5.60%

5.48%

Bal Harbour

Miami-Dade

5.40%

5.28%

Bay Harbor Islands

Miami-Dade

5.20%

5.08%

Biscayne Park

Miami-Dade

4.70%

4.58%

Coral
Gables

Miami-Dade

4.40%

4.28%

El Portal

Miami-Dade

6.00%

5.88%

Florida City

Miami-Dade

5.80%

5.68%

Golden Beach

Miami-Dade

2.10%

1.98%

Hialeah

Miami-Dade

5.40%

5.28%

Hialeah Gardens

Miami-Dade

5.60%

5.48%

Homestead

Miami-Dade

5.70%

5.58%

Indian Creek
Village

Miami-Dade

0.80%

0.68%

Islandia

Miami-Dade

0.00%

0.00%

Key
Biscayne

Miami-Dade

5.00%

4.88%

Medley

Miami-Dade

6.70%

6.58%

Miami

Miami-Dade

5.10%

4.98%

Miami Beach

Miami-Dade

5.10%

4.98%

Miami Shores

Miami-Dade

6.10%

5.98%

Miami Springs

Miami-Dade

3.20%

3.08%

North Bay

Miami-Dade

5.30%

5.18%

North Miami

Miami-Dade

5.20%

5.08%

North Miami Beach

Miami-Dade

5.40%

5.28%

Opa-Locka

Miami-Dade

4.00%

3.88%

Pinecrest

Miami-Dade

5.90%

5.78%

South Miami

Miami-Dade

5.20%

5.08%

Sunny Isles Beach

Miami-Dade

5.50%

5.38%

Surfside

Miami-Dade

5.20%

5.08%

Sweetwater

Miami-Dade

5.00%

4.88%

Virginia Gardens

Miami-Dade

0.40%

0.28%

West Miami

Miami-Dade

4.80%

4.68%

MONROE

Monroe

1.50%

1.50%

Islamorada

Monroe

0.40%

0.00%

Key Colony Beach

Monroe

2.60%

2.48%

Key West

Monroe

1.60%

1.48%

Layton

Monroe

0.00%

0.00%

Marathon

Monroe

2.10%

1.68%

NASSAU

Nassau

0.80%

0.80%

Callahan

Nassau

4.90%

4.78%

Fernandina Beach

Nassau

5.40%

5.28%

Hilliard

Nassau

3.40%

3.28%

OKALOOSA

Okaloosa

0.70%

0.70%

Cinco Bayou

Okaloosa

5.40%

5.28%

Crestview

Okaloosa

3.70%

3.58%

Destin

Okaloosa

2.10%

1.98%

Ft. Walton Beach

Okaloosa

5.90%

5.78%

Laurel Hill

Okaloosa

3.00%

2.88%

Mary Esther

Okaloosa

5.30%

5.18%

Niceville

Okaloosa

6.00%

5.88%

Shalimar

Okaloosa

5.40%

5.28%

Valparaiso

Okaloosa

4.10%

3.98%

OKEECHOBEE

Okeechobee

0.90%

0.90%

Okeechobee

Okeechobee

4.80%

4.68%

ORANGE

Orange

5.20%

4.98%

Apopka

Orange

6.50%

6.38%

Bay Lake

Orange

0.00%

0.00%

Belle Isle

Orange

1.80%

1.68%

Eatonville

Orange

4.70%

4.58%

Edgewood

Orange

1.00%

0.88%

Lake Buena Vista

Orange

0.00%

0.00%

Maitland

Orange

5.60%

5.38%

Oakland

Orange

5.40%

5.28%

Ocoee

Orange

5.00%

4.68%

Orlando

Orange

4.40%

4.28%

Windermere

Orange

4.70%

4.58%

Winter
Garden

Orange

4.70%

4.58%

Winter Park

Orange

6.10%

5.98%

OSCEOLA

Osceola

5.50%

5.28%

Kissimmee

Osceola

4.80%

4.68%

St. Cloud

Osceola

5.50%

5.38%

PALM BEACH

Palm Beach

5.00%

4.88%

Atlantis

Palm Beach

1.20%

1.08%

Belle Glade

Palm Beach

5.40%

5.28%

Boca Raton

Palm Beach

5.70%

5.58%

Boynton Beach

Palm Beach

5.20%

5.08%

Briny Breezes

Palm Beach

3.20%

0.28%

Cloud Lake

Palm Beach

2.40%

2.28%

Delray Beach

Palm Beach

4.70%

4.58%

Glen Ridge

Palm Beach

1.60%

1.48%

Golf Village

Palm Beach

0.60%

0.48%

Golfview

Palm Beach

0.70%

0.58%

Greenacres City

Palm Beach

5.80%

5.68%

Gulf Stream

Palm Beach

1.10%

0.98%

Haverhill

Palm Beach

1.60%

1.28%

Highland Beach

Palm Beach

4.40%

4.28%

Hypoluxo

Palm Beach

6.30%

6.18%

Juno Beach

Palm Beach

5.10%

4.98%

Jupiter

Palm Beach

4.30%

4.18%

Jupiter Inlet Colony

Palm Beach

2.10%

1.98%

Lake Clarke Shores

Palm Beach

1.60%

1.48%

Lake Park

Palm Beach

5.60%

5.48%

Lake Worth

Palm Beach

5.20%

5.08%

Lantana

Palm Beach

5.80%

5.68%

Manalapan

Palm Beach

1.80%

1.68%

Mangonia Park

Palm Beach

5.90%

5.78%

North Palm Beach

Palm Beach

5.50%

5.28%

Ocean Ridge

Palm Beach

1.10%

0.98%

Pahokee

Palm Beach

4.60%

4.48%

Palm Beach

Palm Beach

4.90%

4.78%

Palm Beach Gardens

Palm Beach

1.20%

1.08%

Palm Beach Shores

Palm Beach

5.80%

5.68%

Palm Springs

Palm Beach

5.60%

5.48%

Riviera Beach

Palm Beach

4.80%

4.68%

Royal Palm Beach

Palm Beach

5.30%

5.18%

South Bay

Palm Beach

5.50%

5.38%

South Palm Beach

Palm Beach

6.00%

5.88%

Tequesta Village

Palm Beach

4.40%

4.28%

Wellington

Palm Beach

5.50%

5.38%

West Palm Beach

Palm Beach

5.70%

5.58%

PASCO

Pasco

1.60%

1.60%

Dade City

Pasco

5.30%

5.18%

New Port Richey

Pasco

5.90%

5.78%

Port Richey

Pasco

1.00%

0.88%

Saint Leo

Pasco

1.10%

0.98%

San
Antonio

Pasco

0.80%

0.68%

Zephyrhills

Pasco

5.90%

5.78%

PINELLAS

Pinellas

2.00%

1.88%

Belleair

Pinellas

1.80%

1.68%

Belleair Beach

Pinellas

6.50%

6.38%

Belleair Bluffs

Pinellas

2.10%

1.98%

Belleair Shore

Pinellas

2.60%

2.48%

Clearwater

Pinellas

5.40%

5.28%

Dunedin

Pinellas

5.60%

5.48%

Gulfport

Pinellas

6.50%

6.38%

Indian Rocks Beach

Pinellas

2.50%

2.38%

Indian Shores

Pinellas

2.80%

2.68%

Kenneth City

Pinellas

1.40%

1.28%

Largo

Pinellas

6.00%

5.88%

Madeira Beach

Pinellas

6.00%

5.88%

North
Redington Beach

Pinellas

1.80%

1.68%

Oldsmar

Pinellas

6.10%

5.98%

Pinellas Park

Pinellas

5.90%

5.78%

Redington Beach

Pinellas

5.90%

5.78%

Redington Shores

Pinellas

1.20%

1.08%

Safety
Harbor

Pinellas

6.90%

6.38%

St. Pete Beach

Pinellas

6.10%

5.98%

St. Petersburg

Pinellas

6.00%

5.88%

Seminole

Pinellas

5.50%

5.38%

South
Pasadena

Pinellas

6.10%

5.98%

Tarpon Springs

Pinellas

6.10%

5.98%

Treasure Island

Pinellas

2.40%

2.28%

POLK

Polk

2.90%

2.78%

Auburndale

Polk

4.60%

4.48%

Bartow

Polk

6.50%

5.68%

Davenport

Polk

3.70%

3.58%

Dundee

Polk

6.00%

5.88%

Eagle Lake

Polk

5.80%

5.68%

Ft. Meade

Polk

5.60%

4.98%

Frostproof

Polk

5.70%

5.58%

Haines City

Polk

5.50%

5.38%

Highland Park

Polk

0.00%

0.00%

Hillcrest Heights

Polk

1.10%

0.98%

Lake Alfred

Polk

4.80%

4.68%

Lake
Hamilton

Polk

3.90%

3.78%

Lake Wales

Polk

4.80%

4.68%

Lakeland

Polk

5.60%

5.48%

Mulberry

Polk

3.40%

3.28%

Polk City

Polk

3.00%

2.88%

Winter Haven

Polk

6.70%

6.58%

PUTNAM

Putnam

1.30%

1.30%

Crescent City

Putnam

4.70%

4.58%

Interlachen

Putnam

1.80%

1.68%

Palatka

Putnam

5.40%

5.28%

Pomona Park

Putnam

3.10%

2.98%

Welaka

Putnam

2.70%

2.58%

SANTA ROSA

Santa Rosa

1.70%

1.70%

Gulf Breeze

Santa Rosa

1.10%

0.98%

Jay

Santa Rosa

1.40%

1.28%

Milton

Santa Rosa

6.20%

6.08%

SARASOTA

Sarasota

5.10%

4.98%

North Port

Sarasota

6.10%

5.98%

Sarasota

Sarasota

5.60%

5.48%

Venice

Sarasota

5.40%

5.28%

SEMINOLE

Seminole

3.20%

2.98%

Altamonte Springs

Seminole

5.20%

5.08%

Casselberry

Seminole

5.70%

5.58%

Lake Mary

Seminole

4.40%

4.28%

Longwood

Seminole

5.80%

5.68%

Oviedo

Seminole

4.70%

4.58%

Sanford

Seminole

5.00%

4.88%

Winter Springs

Seminole

6.20%

6.08%

ST. JOHNS

St. Johns

1.30%

1.30%

Hastings

St. Johns

1.60%

1.48%

St. Augustine

St. Johns

4.80%

4.68%

St. Augustine Beach

St. Johns

4.90%

4.78%

ST. LUCIE

St. Lucie

1.20%

1.20%

Ft. Pierce

St. Lucie

4.90%

4.78%

Port St. Lucie

St. Lucie

1.60%

1.48%

St. Lucie Village

St. Lucie

1.80%

1.68%

SUMTER

Sumter

0.80%

0.80%

Bushnell

Sumter

5.40%

5.28%

Center Hill

Sumter

4.70%

4.58%

Coleman

Sumter

4.20%

4.08%

Webster

Sumter

3.30%

3.18%

Wildwood

Sumter

3.90%

3.78%

SUWANNEE

Suwannee

0.50%

0.50%

Branford

Suwannee

4.90%

4.78%

Live Oak

Suwannee

6.00%

5.88%

TAYLOR

Taylor

1.20%

1.20%

Perry

Taylor

5.90%

5.78%

UNION

Union

0.40%

0.40%

Lake Butler

Union

2.50%

2.38%

Raiford

Union

0.00%

0.00%

Worthington Springs

Union

0.00%

0.00%

VOLUSIA

Volusia

4.20%

4.08%

Daytona Beach

Volusia

5.00%

4.88%

Daytona Beach Shores

Volusia

5.50%

5.38%

DeBary

Volusia

4.70%

4.58%

DeLand

Volusia

4.60%

4.48%

Deltona

Volusia

6.60%

6.48%

Edgewater

Volusia

5.20%

5.08%

Holly Hill

Volusia

4.50%

4.38%

Lake Helen

Volusia

2.20%

2.08%

New Smyrna Beach

Volusia

4.40%

4.28%

Oak Hill

Volusia

3.80%

3.68%

Orange City

Volusia

4.90%

4.78%

Ormond Beach

Volusia

5.30%

5.18%

Pierson

Volusia

1.20%

1.08%

Ponce Inlet

Volusia

5.70%

5.58%

Port
Orange

Volusia

5.10%

4.98%

South
Daytona

Volusia

6.10%

5.98%

WAKULLA

Wakulla

0.90%

0.90%

St. Marks

Wakulla

0.00%

0.00%

Sopchoppy

Wakulla

1.30%

1.18%

WALTON

Walton

0.70%

0.70%

DeFuniak Springs

Walton

6.00%

5.88%

Freeport

Walton

1.40%

1.28%

Paxton

Walton

2.80%

2.68%

WASHINGTON

Washington

0.30%

0.30%

Caryville

Washington

1.00%

0.88%

Chipley

Washington

5.70%

5.58%

Ebro

Washington

0.60%

0.48%

Vernon

Washington

5.80%

5.68%

Wausau

Washington

1.90%

1.78%

The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area. This paragraph is repealed October 1, 2002.

(b)

Beginning October 1, 2002, there are hereby levied the following local communications services tax conversion rates on taxable sales as authorized by s. 202.19. The conversion rates take effect without any action required by the local government. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.

Jurisdiction

County

Conversion rates for local governments that have NOT chosen to levy permit fees

Conversion rates for local governments that have chosen to levy permit fees

 

ALACHUA

Alachua

4.70%

4.58%

Alachua

Alachua

3.80%

3.58%

Archer

Alachua

3.10%

2.98%

Gainesville

Alachua

4.90%

4.78%

Hawthorne

Alachua

1.90%

1.78%

High Springs

Alachua

2.60%

2.48%

LaCrosse

Alachua

3.30%

3.18%

Micanopy

Alachua

2.50%

2.38%

Newberry

Alachua

4.20%

4.08%

Waldo

Alachua

1.30%

1.18%

BAKER

Baker

0.40%

0.40%

Glen Saint Mary

Baker

5.30%

5.18%

Macclenny

Baker

5.90%

5.78%

BAY

Bay

0.00%

0.00%

Callaway

Bay

5.10%

4.98%

Cedar Grove

Bay

4.80%

4.68%

Lynn Haven

Bay

4.90%

4.78%

Mexico Beach

Bay

3.00%

2.88%

Panama City

Bay

4.90%

4.78%

Panama City Beach

Bay

3.50%

3.38%

Parker

Bay

4.80%

4.68%

Springfield

Bay

4.00%

3.88%

BRADFORD

Bradford

0.50%

0.50%

Brooker

Bradford

3.00%

2.88%

Hampton

Bradford

2.20%

2.08%

Lawtey

Bradford

1.10%

0.98%

Starke

Bradford

3.50%

2.88%

BREVARD

Brevard

1.30%

1.08%

Cape
Canaveral

Brevard

4.50%

4.38%

Cocoa

Brevard

3.90%

3.78%

Cocoa Beach

Brevard

5.10%

4.98%

Indialantic

Brevard

6.20%

6.08%

Indian Harbour Beach

Brevard

4.00%

3.88%

Malabar

Brevard

4.90%

4.78%

Melbourne

Brevard

4.90%

4.78%

Melbourne Beach

Brevard

4.80%

4.68%

Melbourne Village

Brevard

4.10%

3.98%

Palm Bay

Brevard

5.00%

4.88%

Palm Shores

Brevard

4.80%

4.68%

Rockledge

Brevard

4.10%

3.98%

Satellite Beach

Brevard

1.70%

1.58%

Titusville

Brevard

5.30%

5.18%

West
Melbourne

Brevard

5.40%

5.28%

BROWARD

Broward

4.80%

4.68%

Coconut Creek

Broward

4.70%

4.58%

Cooper City

Broward

4.80%

4.68%

Coral Springs

Broward

5.00%

4.88%

Dania

Broward

5.20%

5.08%

Davie

Broward

5.20%

5.08%

Deerfield Beach

Broward

1.40%

1.28%

Ft.
Lauderdale

Broward

5.10%

4.98%

Hallandale

Broward

4.80%

4.68%

Hillsboro Beach

Broward

1.20%

1.08%

Hollywood

Broward

4.80%

4.68%

Lauderdale-by-the-Sea

Broward

4.90%

4.78%

Lauderdale Lakes

Broward

5.20%

5.08%

Lauderhill

Broward

5.10%

4.98%

Lazy Lake Village

Broward

0.60%

0.48%

Lighthouse Point

Broward

6.10%

5.98%

Margate

Broward

5.20%

5.08%

Miramar

Broward

5.00%

4.88%

North
Lauderdale

Broward

3.80%

3.68%

Oakland Park

Broward

5.30%

5.18%

Parkland

Broward

1.30%

1.18%

Pembroke Park

Broward

4.60%

4.48%

Pembroke Pines

Broward

5.30%

5.18%

Plantation

Broward

4.60%

4.48%

Pompano Beach

Broward

4.50%

4.38%

Sea Ranch Lakes

Broward

1.50%

1.38%

Southwest Ranches

Broward

4.50%

4.38%

Sunrise

Broward

4.60%

4.48%

Tamarac

Broward

2.30%

1.58%

Weston

Broward

5.00%

4.88%

Wilton Manors

Broward

5.50%

5.38%

CALHOUN

Calhoun

0.00%

0.00%

Altha

Calhoun

4.00%

3.88%

Blountstown

Calhoun

1.30%

1.18%

CHARLOTTE

Charlotte

1.80%

1.68%

Punta Gorda

Charlotte

5.00%

4.88%

CITRUS

Citrus

2.00%

2.00%

Crystal River

Citrus

5.10%

4.98%

Inverness

Citrus

5.20%

5.08%

CLAY

Clay

5.80%

5.68%

Green Cove Springs

Clay

3.70%

3.58%

Keystone Heights

Clay

2.10%

1.98%

Orange Park

Clay

0.80%

0.68%

Penney Farms

Clay

1.90%

1.78%

COLLIER

Collier

2.10%

2.10%

Everglades

Collier

3.90%

3.58%

Marco
Island

Collier

2.30%

1.78%

Naples

Collier

3.30%

3.18%

COLUMBIA

Columbia

1.30%

1.30%

Ft. White

Columbia

0.60%

0.48%

Lake City

Columbia

4.40%

4.28%

DESOTO

Desoto

2.10%

2.10%

Arcadia

Desoto

3.70%

3.58%

DIXIE

Dixie

0.10%

0.10%

Cross City

Dixie

2.50%

2.38%

Horseshoe Beach

Dixie

6.20%

6.08%

DUVAL/Jax

Duval

4.50%

4.38%

Atlantic Beach

Duval

5.90%

5.78%

Baldwin

Duval

6.10%

5.98%

Jacksonville Beach

Duval

4.60%

4.38%

Neptune Beach

Duval

4.00%

3.88%

ESCAMBIA

Escambia

1.60%

1.60%

Century

Escambia

2.10%

1.98%

Pensacola

Escambia

5.10%

4.88%

FLAGLER

Flagler

0.60%

0.60%

Beverly Beach

Flagler

1.80%

1.68%

Bunnell

Flagler

2.50%

2.38%

Flagler Beach

Flagler &
Volusia

4.90%

4.78%

Marineland

Flagler & St. Johns

0.40%

0.28%

Palm Coast

Flagler

1.30%

1.18%

FRANKLIN

Franklin

0.90%

0.90%

Apalachicola

Franklin

3.60%

3.48%

Carrabelle

Franklin

5.70%

5.58%

GADSDEN

Gadsden

0.20%

0.20%

Chattahoochee

Gadsden

1.00%

0.88%

Greensboro

Gadsden

0.00%

0.00%

Gretna

Gadsden

3.90%

3.78%

Havana

Gadsden

0.80%

0.68%

Midway

Gadsden

3.70%

3.58%

Quincy

Gadsden

1.10%

0.98%

GILCHRIST

Gilchrist

0.00%

0.00%

Bell

Gilchrist

4.50%

4.38%

Fanning Springs

Gilchrist & Levy

5.50%

5.38%

Trenton

Gilchrist

3.90%

3.78%

GLADES

Glades

0.50%

0.50%

Moore Haven

Glades

1.20%

1.08%

GULF

Gulf

0.30%

0.30%

Port St. Joe

Gulf

3.60%

3.48%

Wewahitchka

Gulf

3.60%

3.48%

HAMILTON

Hamilton

0.30%

0.30%

Jasper

Hamilton

4.80%

4.58%

Jennings

Hamilton

1.50%

1.38%

White Springs

Hamilton

5.00%

4.88%

HARDEE

Hardee

1.10%

1.10%

Bowling Green

Hardee

3.20%

3.08%

Wauchula

Hardee

5.00%

4.88%

Zolfo Springs

Hardee

2.20%

2.08%

HENDRY

Hendry

0.70%

0.70%

Clewiston

Hendry

3.20%

3.08%

La Belle

Hendry

4.10%

3.98%

HERNANDO

Hernando

1.40%

1.40%

Brooksville

Hernando

0.90%

0.78%

Weeki
Wachee

Hernando

0.10%

0.00%

HIGHLANDS

Highlands

1.10%

1.10%

Avon Park

Highlands

4.40%

4.28%

Lake Placid

Highlands

0.90%

0.78%

Sebring

Highlands

1.10%

0.78%

HILLSBOROUGH

Hillsborough

2.10%

1.98%

Plant City

Hillsborough

5.60%

5.48%

Tampa

Hillsborough

5.00%

4.88%

Temple Terrace

Hillsborough

5.40%

5.28%

HOLMES

Holmes

0.20%

0.20%

Bonifay

Holmes

5.70%

5.58%

Esto

Holmes

0.80%

0.68%

Noma

Holmes

0.10%

0.00%

Ponce de Leon

Holmes

2.70%

2.58%

Westville

Holmes

0.90%

0.78%

INDIAN RIVER

Indian River

1.40%

1.40%

Fellsmere

Indian River

4.10%

3.98%

Indian River Shores

Indian River

2.80%

2.68%

Orchid

Indian River

2.10%

1.98%

Sebastian

Indian River

3.30%

3.18%

Vero Beach

Indian River

5.00%

4.88%

JACKSON

Jackson

0.20%

0.20%

Alford

Jackson

0.30%

0.18%

Bascom

Jackson

1.20%

1.08%

Campbellton

Jackson

0.30%

0.18%

Cottondale

Jackson

4.30%

4.18%

Graceville

Jackson

4.40%

4.28%

Grand Ridge

Jackson

0.80%

0.68%

Greenwood

Jackson

0.40%

0.28%

Jacob City

Jackson

0.00%

0.00%

Malone

Jackson

0.50%

0.38%

Marianna

Jackson

4.00%

3.88%

Sneads

Jackson

3.30%

3.18%

JEFFERSON

Jefferson

0.90%

0.90%

Monticello

Jefferson

4.50%

4.38%

LAFAYETTE

Lafayette

0.00%

0.00%

Mayo

Lafayette

2.00%

1.88%

LAKE

Lake

1.70%

1.70%

Astatula

Lake

4.40%

4.28%

Clermont

Lake

4.70%

4.58%

Eustis

Lake

5.10%

4.98%

Fruitland Park

Lake

4.70%

4.58%

Groveland

Lake

4.90%

4.78%

Howey-in-the-Hills

Lake

3.30%

3.18%

Lady Lake

Lake

1.40%

1.28%

Leesburg

Lake

1.30%

1.18%

Mascotte

Lake

3.90%

3.78%

Minneola

Lake

3.20%

3.08%

Montverde

Lake

1.80%

1.68%

Mount Dora

Lake

1.50%

1.18%

Tavares

Lake

5.20%

5.08%

Umatilla

Lake

3.10%

2.98%

LEE

Lee

2.00%

1.88%

Bonita Springs

Lee

1.70%

1.58%

Cape Coral

Lee

1.50%

1.38%

Ft. Myers

Lee

4.70%

4.58%

Ft. Myers Beach

Lee

2.20%

2.08%

Sanibel

Lee

2.30%

2.18%

LEON

Leon

1.00%

1.00%

Tallahassee

Leon

4.40%

4.28%

LEVY

Levy

0.00%

0.00%

Bronson

Levy

2.50%

2.38%

Cedar Key

Levy

2.10%

1.98%

Chiefland

Levy

2.70%

2.58%

Inglis

Levy

3.50%

3.38%

Otter Creek

Levy

0.70%

0.58%

Williston

Levy

1.60%

1.48%

Yankeetown

Levy

5.60%

5.48%

LIBERTY

Liberty

0.60%

0.60%

Bristol

Liberty

2.90%

2.78%

MADISON

Madison

0.40%

0.40%

Greenville

Madison

2.10%

1.98%

Lee

Madison

0.50%

0.38%

Madison

Madison

4.90%

4.48%

MANATEE

Manatee

0.70%

0.70%

Anna Maria

Manatee

1.40%

1.28%

Bradenton

Manatee

5.60%

5.48%

Bradenton Beach

Manatee

5.60%

5.48%

Holmes Beach

Manatee

3.50%

3.38%

Palmetto

Manatee

5.30%

5.18%

Longboat Key

Manatee & Sarasota

3.20%

3.08%

MARION

Marion

0.00%

0.00%

Bellview

Marion

0.90%

0.78%

Dunnellon

Marion

4.50%

4.38%

McIntosh

Marion

1.30%

1.18%

Ocala

Marion

4.80%

4.68%

Reddick

Marion

1.30%

1.18%

MARTIN

Martin

1.30%

1.30%

Jupiter
Island

Martin

0.60%

0.48%

Ocean Breeze Park

Martin

2.20%

2.08%

Sewalls Point

Martin

2.30%

2.18%

Stuart

Martin

4.80%

4.68%

MIAMI-DADE

Miami-Dade

4.70%

4.48%

Aventura

Miami-Dade

5.20%

5.08%

Bal Harbour

Miami-Dade

4.90%

4.78%

Bay Harbor Islands

Miami-Dade

4.80%

4.68%

Biscayne Park

Miami-Dade

4.40%

4.28%

Coral
Gables

Miami-Dade

4.10%

3.98%

El Portal

Miami-Dade

5.60%

5.48%

Florida City

Miami-Dade

5.30%

5.18%

Golden Beach

Miami-Dade

2.00%

1.88%

Hialeah

Miami-Dade

5.00%

4.88%

Hialeah Gardens

Miami-Dade

5.10%

4.98%

Homestead

Miami-Dade

5.30%

5.18%

Indian Creek
Village

Miami-Dade

0.70%

0.58%

Islandia

Miami-Dade

0.00%

0.00%

Key
Biscayne

Miami-Dade

4.60%

4.48%

Medley

Miami-Dade

6.10%

5.98%

Miami

Miami-Dade

4.70%

4.58%

Miami Beach

Miami-Dade

4.70%

4.58%

Miami Shores

Miami-Dade

5.60%

5.48%

Miami Springs

Miami-Dade

3.00%

2.88%

North Bay

Miami-Dade

4.90%

4.78%

North Miami

Miami-Dade

4.80%

4.68%

North Miami Beach

Miami-Dade

5.00%

4.88%

Opa-Locka

Miami-Dade

3.70%

3.58%

Pinecrest

Miami-Dade

5.40%

5.28%

South Miami

Miami-Dade

4.80%

4.68%

Sunny Isles Beach

Miami-Dade

5.00%

4.88%

Surfside

Miami-Dade

4.80%

4.68%

Sweetwater

Miami-Dade

4.60%

4.48%

Virginia Gardens

Miami-Dade

0.40%

0.28%

West Miami

Miami-Dade

4.40%

4.28%

MONROE

Monroe

1.40%

1.40%

Islamorada

Monroe

0.40%

0.00%

Key Colony Beach

Monroe

2.40%

2.28%

Key West

Monroe

1.50%

1.38%

Layton

Monroe

0.00%

0.00%

Marathon

Monroe

1.90%

1.58%

NASSAU

Nassau

0.70%

0.70%

Callahan

Nassau

4.50%

4.38%

Fernandina Beach

Nassau

5.00%

4.88%

Hilliard

Nassau

3.20%

3.08%

OKALOOSA

Okaloosa

0.60%

0.60%

Cinco Bayou

Okaloosa

5.00%

4.88%

Crestview

Okaloosa

3.50%

3.38%

Destin

Okaloosa

1.90%

1.78%

Ft. Walton Beach

Okaloosa

5.50%

5.38%

Laurel Hill

Okaloosa

2.80%

2.68%

Mary Esther

Okaloosa

4.90%

4.78%

Niceville

Okaloosa

5.50%

5.38%

Shalimar

Okaloosa

5.00%

4.88%

Valparaiso

Okaloosa

3.80%

3.68%

OKEECHOBEE

Okeechobee

0.80%

0.80%

Okeechobee

Okeechobee

4.50%

4.38%

ORANGE

Orange

4.80%

4.58%

Apopka

Orange

6.00%

5.88%

Bay Lake

Orange

0.00%

0.00%

Belle Isle

Orange

1.60%

1.48%

Eatonville

Orange

4.30%

4.18%

Edgewood

Orange

1.00%

0.88%

Lake Buena Vista

Orange

0.00%

0.00%

Maitland

Orange

5.10%

4.98%

Oakland

Orange

5.00%

4.78%

Ocoee

Orange

4.60%

4.28%

Orlando

Orange

4.10%

3.88%

Windermere

Orange

4.30%

4.18%

Winter
Garden

Orange

4.30%

4.18%

Winter Park

Orange

5.60%

5.48%

OSCEOLA

Osceola

5.00%

4.88%

Kissimmee

Osceola

4.50%

4.38%

St. Cloud

Osceola

5.10%

4.98%

PALM BEACH

Palm Beach

4.60%

4.48%

Atlantis

Palm Beach

1.10%

0.98%

Belle Glade

Palm Beach

5.00%

4.88%

Boca Raton

Palm Beach

5.30%

5.08%

Boynton Beach

Palm Beach

4.80%

4.68%

Briny Breezes

Palm Beach

3.00%

0.28%

Cloud Lake

Palm Beach

2.20%

2.08%

Delray Beach

Palm Beach

4.40%

4.28%

Glen Ridge

Palm Beach

1.50%

1.38%

Golf Village

Palm Beach

0.60%

0.48%

Golfview

Palm Beach

0.60%

0.48%

Greenacres City

Palm Beach

5.30%

5.18%

Gulf Stream

Palm Beach

1.00%

0.88%

Haverhill

Palm Beach

1.40%

1.18%

Highland Beach

Palm Beach

4.00%

3.88%

Hypoluxo

Palm Beach

5.80%

5.68%

Juno Beach

Palm Beach

4.70%

4.58%

Jupiter

Palm Beach

4.00%

3.88%

Jupiter Inlet Colony

Palm Beach

1.90%

1.78%

Lake Clarke Shores

Palm Beach

1.50%

1.38%

Lake Park

Palm Beach

5.20%

5.08%

Lake Worth

Palm Beach

4.80%

4.68%

Lantana

Palm Beach

5.30%

5.18%

Manalapan

Palm Beach

1.60%

1.48%

Mangonia Park

Palm Beach

5.50%

5.38%

North Palm Beach

Palm Beach

5.10%

4.88%

Ocean Ridge

Palm Beach

1.00%

0.88%

Pahokee

Palm Beach

4.20%

4.08%

Palm Beach

Palm Beach

4.50%

4.38%

Palm Beach Gardens

Palm Beach

1.10%

0.98%

Palm Beach Shores

Palm Beach

5.40%

5.28%

Palm Springs

Palm Beach

5.20%

5.08%

Riviera Beach

Palm Beach

4.50%

4.38%

Royal Palm Beach

Palm Beach

4.90%

4.78%

South Bay

Palm Beach

5.10%

4.98%

South Palm Beach

Palm Beach

5.60%

5.48%

Tequesta Village

Palm Beach

4.10%

3.98%

Wellington

Palm Beach

5.10%

4.98%

West Palm Beach

Palm Beach

5.30%

5.18%

PASCO

Pasco

1.50%

1.50%

Dade City

Pasco

4.90%

4.78%

New Port Richey

Pasco

5.50%

5.38%

Port Richey

Pasco

0.90%

0.78%

Saint Leo

Pasco

1.00%

0.88%

San
Antonio

Pasco

0.80%

0.68%

Zephyrhills

Pasco

5.40%

5.28%

PINELLAS

Pinellas

1.80%

1.68%

Belleair

Pinellas

1.60%

1.48%

Belleair Beach

Pinellas

6.00%

5.88%

Belleair Bluffs

Pinellas

2.00%

1.88%

Belleair Shore

Pinellas

2.40%

2.28%

Clearwater

Pinellas

5.00%

4.88%

Dunedin

Pinellas

5.20%

5.08%

Gulfport

Pinellas

6.00%

5.88%

Indian Rocks Beach

Pinellas

2.30%

2.18%

Indian Shores

Pinellas

2.60%

2.48%

Kenneth City

Pinellas

1.30%

1.18%

Largo

Pinellas

5.50%

5.38%

Madeira Beach

Pinellas

5.60%

5.48%

North
Redington Beach

Pinellas

1.70%

1.58%

Oldsmar

Pinellas

5.70%

5.58%

Pinellas Park

Pinellas

5.40%

5.28%

Redington Beach

Pinellas

5.40%

5.28%

Redington Shores

Pinellas

1.10%

0.98%

Safety
Harbor

Pinellas

6.40%

5.88%

St. Pete Beach

Pinellas

5.70%

5.58%

St. Petersburg

Pinellas

5.50%

5.38%

Seminole

Pinellas

5.10%

4.98%

South
Pasadena

Pinellas

5.60%

5.48%

Tarpon Springs

Pinellas

5.60%

5.48%

Treasure Island

Pinellas

2.20%

2.08%

POLK

Polk

2.70%

2.58%

Auburndale

Polk

4.30%

4.18%

Bartow

Polk

6.00%

5.28%

Davenport

Polk

3.40%

3.28%

Dundee

Polk

5.60%

5.48%

Eagle Lake

Polk

5.30%

5.18%

Ft. Meade

Polk

5.20%

4.58%

Frostproof

Polk

5.20%

5.08%

Haines City

Polk

5.10%

4.98%

Highland Park

Polk

0.00%

0.00%

Hillcrest Heights

Polk

1.10%

0.98%

Lake Alfred

Polk

4.50%

4.38%

Lake
Hamilton

Polk

3.60%

3.48%

Lake Wales

Polk

4.40%

4.28%

Lakeland

Polk

5.20%

5.08%

Mulberry

Polk

3.10%

2.98%

Polk City

Polk

2.80%

2.68%

Winter Haven

Polk

6.20%

6.08%

PUTNAM

Putnam

1.20%

1.20%

Crescent City

Putnam

4.30%

4.18%

Interlachen

Putnam

1.60%

1.48%

Palatka

Putnam

5.00%

4.88%

Pomona Park

Putnam

2.90%

2.78%

Welaka

Putnam

2.50%

2.38%

SANTA ROSA

Santa Rosa

1.50%

1.50%

Gulf Breeze

Santa Rosa

1.10%

0.98%

Jay

Santa Rosa

1.30%

1.18%

Milton

Santa Rosa

5.70%

5.58%

SARASOTA

Sarasota

4.70%

4.58%

North Port

Sarasota

5.60%

5.48%

Sarasota

Sarasota

5.20%

5.08%

Venice

Sarasota

5.00%

4.88%

SEMINOLE

Seminole

2.90%

2.68%

Altamonte Springs

Seminole

4.80%

4.68%

Casselberry

Seminole

5.30%

5.18%

Lake Mary

Seminole

4.10%

3.98%

Longwood

Seminole

5.40%

5.28%

Oviedo

Seminole

4.30%

4.18%

Sanford

Seminole

4.70%

4.58%

Winter Springs

Seminole

5.80%

5.68%

ST. JOHNS

St. Johns

1.20%

1.20%

Hastings

St. Johns

1.50%

1.38%

St.
Augustine

St. Johns

4.50%

4.38%

St. Augustine Beach

St. Johns

4.50%

4.38%

ST. LUCIE

St. Lucie

1.20%

1.20%

Ft. Pierce

St. Lucie

4.50%

4.38%

Port St. Lucie

St. Lucie

1.50%

1.38%

St. Lucie Village

St. Lucie

1.60%

1.48%

SUMTER

Sumter

0.70%

0.70%

Bushnell

Sumter

5.00%

4.88%

Center Hill

Sumter

4.30%

4.18%

Coleman

Sumter

3.90%

3.78%

Webster

Sumter

3.10%

2.98%

Wildwood

Sumter

3.60%

3.48%

SUWANNEE

Suwannee

0.40%

0.40%

Branford

Suwannee

4.60%

4.48%

Live Oak

Suwannee

5.60%

5.48%

TAYLOR

Taylor

1.10%

1.10%

Perry

Taylor

5.50%

5.38%

UNION

Union

0.40%

0.40%

Lake Butler

Union

2.30%

2.18%

Raiford

Union

0.00%

0.00%

Worthington Springs

Union

0.00%

0.00%

VOLUSIA

Volusia

3.90%

3.78%

Daytona Beach

Volusia

4.60%

4.48%

Daytona Beach Shores

Volusia

5.10%

4.98%

DeBary

Volusia

4.40%

4.28%

DeLand

Volusia

4.20%

4.08%

Deltona

Volusia

6.10%

5.98%

Edgewater

Volusia

4.80%

4.68%

Holly Hill

Volusia

4.20%

4.08%

Lake Helen

Volusia

2.00%

1.88%

New Smyrna Beach

Volusia

4.00%

3.88%

Oak Hill

Volusia

3.50%

3.38%

Orange City

Volusia

4.50%

4.38%

Ormond Beach

Volusia

4.90%

4.78%

Pierson

Volusia

1.10%

0.98%

Ponce Inlet

Volusia

5.30%

5.18%

Port
Orange

Volusia

4.70%

4.58%

South
Daytona

Volusia

5.60%

5.48%

WAKULLA

Wakulla

0.80%

0.80%

St. Marks

Wakulla

0.00%

0.00%

Sopchoppy

Wakulla

1.20%

1.08%

WALTON

Walton

0.70%

0.70%

DeFuniak Springs

Walton

4.70%

4.58%

Freeport

Walton

1.30%

1.18%

Paxton

Walton

2.60%

2.48%

WASHINGTON

Washington

0.20%

0.20%

Caryville

Washington

1.00%

0.88%

Chipley

Washington

5.30%

5.18%

Ebro

Washington

0.60%

0.48%

Vernon

Washington

5.40%

5.28%

Wausau

Washington

1.70%

1.58%

The conversion rate displayed in the rows with the name of the county in capitalized letters assigns the conversion rate for the unincorporated area.

(c)

Notwithstanding the rates provided by paragraph (b), the following local communications services tax conversion rates shall take effect upon the expiration of existing franchise agreements which provide for fees in excess of those authorized by s. 337.401. The conversion rates for local governments that have not chosen to levy permit fees do not include the add-ons of up to 0.12 percent for municipalities and charter counties or of up to 0.24 percent for noncharter counties authorized pursuant to s. 337.401.

Jurisdiction

County

Conversion rates for local governments that have NOT chosen to levy permit fees

Conversion rates for local governments that have chosen to levy permit fees

Effective date of new rates

 

Indialantic

Brevard

5.80%

5.68%

January 1, 2014

Titusville

Brevard

5.00%

4.88%

January 1, 2014

Punta Gorda

Charlotte

4.90%

4.78%

January 1, 2009

Miami

Miami-Dade

4.30%

4.18%

August 1, 2006

Valparaiso

Okaloosa

3.20%

3.08%

August 1, 2003

Dade City

Pasco

4.50%

4.38%

January 1, 2011

Palatka

Putnam

4.70%

4.58%

September 1, 2003

(2)(a)1.

With respect to any local taxing jurisdiction, if, for the periods ending December 31, 2001; March 31, 2002; June 30, 2002; or September 30, 2002, the revenues received by that local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period; plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period; plus an amount representing the revenues from the replaced revenue sources for the 1-month period that the local taxing jurisdiction was required to forego, the governing authority may adjust the rate of the local communications services tax upward to the extent necessary to generate the entire shortfall in revenues within 1 year after the rate adjustment and by an amount necessary to generate the expected amount of revenue on an ongoing basis.

2.

If complete data are not available at the time of determining whether the revenues received by a local government from the local communications services tax imposed under subsection (1) are less than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period, as set forth in subparagraph 1., the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. Complete data shall be deemed available to all local governments after the department audits, including the redistribution of local tax, dealers who account for no less than 80 percent of the amount of communications services tax revenues received for fiscal year 2005-2006.

3.

The adjustment permitted under subparagraph 1. may be made by emergency ordinance or resolution and may be made notwithstanding the maximum rate established under s. 202.19(2) and notwithstanding any schedules or timeframes or any other limitations contained in this chapter. Beginning July 1, 2007, a local government may make such adjustment only if the department or a dealer allocates or reallocates revenues away from the local government. However, any such adjustment shall be made no later than 6 months following the date the department notifies the local governments in writing that complete data is available. The emergency ordinance or resolution shall specify an effective date for the adjusted rate, which shall be no less than 60 days after the date of adoption of the ordinance or resolution and shall be effective with respect to taxable services included on bills that are dated on the first day of a month subsequent to the expiration of the 60-day period. At the end of 1 year following the effective date of such adjusted rate, the local governing authority shall, as soon as is consistent with s. 202.21, reduce the rate by that portion of the emergency rate which was necessary to recoup the amount of revenues not received prior to the implementation of the emergency rate.

4.

If, for the period October 1, 2001, through September 30, 2002, the revenues received by a local government from the local communications services tax conversion rate established under subsection (1), adjusted upward for the difference in rates between paragraphs (1)(a) and (b) or any other rate adjustments or base changes, are above the threshold of 10 percent more than the revenues received from the replaced revenue sources for the corresponding 2000-2001 period plus reasonably anticipated growth in such revenues over the preceding 1-year period, based on the average growth of such revenues over the immediately preceding 5-year period, the governing authority must adjust the rate of the local communications services tax to the extent necessary to reduce revenues to the threshold by emergency ordinance or resolution within the timeframes established in subparagraph 3. The foregoing rate adjustment requirement shall not apply to a local government that adopts a local communications services tax rate by resolution or ordinance. If complete data are not available at the time of determining whether the revenues exceed the threshold, the local government shall use the best data available for the corresponding 2000-2001 period in making such determination. This subparagraph shall not be construed as establishing a right of action for any person to enforce this subparagraph or challenge a local government’s implementation of this subparagraph.

(b)

Except as otherwise provided in this subsection, “replaced revenue sources,” as used in this section, means the following taxes, charges, fees, or other impositions to the extent that the respective local taxing jurisdictions were authorized to impose them prior to July 1, 2000.

1.

With respect to municipalities and charter counties and the taxes authorized by s. 202.19(1):

a.

The public service tax on telecommunications authorized by former s. 166.231(9).

b.

Franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.

c.

The public service tax on prepaid calling arrangements.

d.

Franchise fees on dealers of communications services which use the public roads or rights-of-way, up to the limit set forth in s. 337.401. For purposes of calculating rates under this section, it is the legislative intent that charter counties be treated as having had the same authority as municipalities to impose franchise fees on recurring local telecommunication service revenues prior to July 1, 2000. However, the Legislature recognizes that the authority of charter counties to impose such fees is in dispute, and the treatment provided in this section is not an expression of legislative intent that charter counties actually do or do not possess such authority.

e.

Actual permit fees relating to placing or maintaining facilities in or on public roads or rights-of-way, collected from providers of long-distance, cable, and mobile communications services for the fiscal year ending September 30, 1999; however, if a municipality or charter county elects the option to charge permit fees pursuant to s. 337.401(3)(c)1.a., such fees shall not be included as a replaced revenue source.

2.

With respect to all other counties and the taxes authorized in s. 202.19(1), franchise fees on cable service providers as authorized by 47 U.S.C. s. 542.

(3)

For any county or school board that levies a discretionary surtax under s. 212.055, the rate of such tax on communications services as authorized by s. 202.19(5) shall be as follows:

County

.5% Discretionary surtax conversion rates

1% Discretionary surtax conversion rates

1.5% Discretionary surtax conversion rates

 

Alachua

0.3%

0.6%

0.8%

Baker

0.3%

0.5%

0.8%

Bay

0.3%

0.5%

0.8%

Bradford

0.3%

0.6%

0.8%

Brevard

0.3%

0.6%

0.9%

Broward

0.3%

0.5%

0.8%

Calhoun

0.3%

0.5%

0.8%

Charlotte

0.3%

0.6%

0.9%

Citrus

0.3%

0.6%

0.9%

Clay

0.3%

0.6%

0.8%

Collier

0.4%

0.7%

1.0%

Columbia

0.3%

0.6%

0.9%

Desoto

0.3%

0.6%

0.8%

Dixie

0.3%

0.5%

0.8%

Duval

0.3%

0.6%

0.8%

Escambia

0.3%

0.6%

0.9%

Flagler

0.4%

0.7%

1.0%

Franklin

0.3%

0.6%

0.9%

Gadsden

0.3%

0.5%

0.8%

Gilchrist

0.3%

0.5%

0.7%

Glades

0.3%

0.6%

0.8%

Gulf

0.3%

0.5%

0.8%

Hamilton

0.3%

0.6%

0.8%

Hardee

0.3%

0.5%

0.8%

Hendry

0.3%

0.6%

0.9%

Hernando

0.3%

0.6%

0.9%

Highlands

0.3%

0.6%

0.9%

Hillsborough

0.3%

0.6%

0.8%

Holmes

0.3%

0.6%

0.8%

Indian River

0.3%

0.6%

0.9%

Jackson

0.3%

0.5%

0.7%

Jefferson

0.3%

0.5%

0.8%

Lafayette

0.3%

0.5%

0.7%

Lake

0.3%

0.6%

0.9%

Lee

0.3%

0.6%

0.9%

Leon

0.3%

0.6%

0.8%

Levy

0.3%

0.5%

0.8%

Liberty

0.3%

0.6%

0.8%

Madison

0.3%

0.5%

0.8%

Manatee

0.3%

0.6%

0.8%

Marion

0.3%

0.5%

0.8%

Martin

0.3%

0.6%

0.8%

Miami-Dade

0.3%

0.5%

0.8%

Monroe

0.3%

0.6%

0.9%

Nassau

0.3%

0.6%

0.8%

Okaloosa

0.3%

0.6%

0.8%

Okeechobee

0.3%

0.6%

0.9%

Orange

0.3%

0.5%

0.8%

Osceola

0.3%

0.5%

0.8%

Palm Beach

0.3%

0.6%

0.8%

Pasco

0.3%

0.6%

0.9%

Pinellas

0.3%

0.6%

0.9%

Polk

0.3%

0.6%

0.8%

Putnam

0.3%

0.6%

0.8%

St. Johns

0.3%

0.6%

0.8%

St. Lucie

0.3%

0.6%

0.8%

Santa Rosa

0.3%

0.6%

0.9%

Sarasota

0.3%

0.6%

0.9%

Seminole

0.3%

0.6%

0.8%

Sumter

0.3%

0.5%

0.8%

Suwannee

0.3%

0.6%

0.8%

Taylor

0.3%

0.6%

0.9%

Union

0.3%

0.5%

0.8%

Volusia

0.3%

0.6%

0.8%

Wakulla

0.3%

0.6%

0.9%

Walton

0.3%

0.6%

0.9%

Washington

0.3%

0.5%

0.8%

The discretionary surtax conversion rate with respect to communications services reflected on bills dated on or after October 1, 2001, shall take effect without any further action by a county or school board that has levied a surtax on or before October 1, 2001. For a county or school board that levies a surtax subsequent to October 1, 2001, the discretionary surtax conversion rate with respect to communications services shall take effect upon the effective date of the surtax as provided in s. 212.054. The discretionary sales surtax rate on communications services for a county or school board levying a combined rate which is not listed in the table provided by this subsection shall be calculated by averaging or adding the appropriate rates from the table and rounding up to the nearest tenth of a percent.

History.

ss. 12, 58, ch. 2000-260; ss. 12, 38, ch. 2001-140; s. 31, ch. 2002-1; s. 12, ch. 2007-106; s. 37, ch. 2008-4.

202.21

Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.

Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services included on bills that are dated on or after the January 1 subsequent to such adoption, repeal, or change. A municipality or county adopting, repealing, or changing the rate of such tax must notify the department of the adoption, repeal, or change by September 1 immediately preceding such January 1. Notification must be furnished on a form prescribed by the department and must specify the rate of tax; the effective date of the adoption, repeal, or change thereof; and the name, mailing address, and telephone number of a person designated by the municipality or county to respond to inquiries concerning the tax. The department shall provide notice of such adoption, repeal, or change to all affected dealers of communications services at least 90 days before the effective date of the tax. Any local government that adjusts the rate of its local communications services tax by emergency ordinance or resolution pursuant to s. 202.20(2) shall notify the department of the new tax rate immediately upon its adoption. The department shall provide written notice of the adoption of the new rate to all affected dealers within 30 days after receiving such notice. In any notice to providers or publication of local tax rates for purposes of this chapter, the department shall express the rate for a municipality or charter county as the sum of the tax rates levied within such jurisdiction pursuant to s. 202.19(2)(a) and (5), and shall express the rate for any other county as the sum of the tax rates levied pursuant to s. 202.19(2)(b) and (5). The department is not liable for any loss of or decrease in revenue by reason of any error, omission, or untimely action that results in the nonpayment of a tax imposed under s. 202.19.

History.

ss. 13, 58, ch. 2000-260; ss. 14, 38, ch. 2001-140.

202.22

Determination of local tax situs.

(1)

A dealer of communications services who is obligated to collect and remit a local communications services tax imposed under s. 202.19 shall be held harmless from any liability, including tax, interest, and penalties, which would otherwise be due solely as a result of an assignment of a service address to an incorrect local taxing jurisdiction, if the dealer of communications services exercises due diligence in applying one or more of the following methods for determining the local taxing jurisdiction in which a service address is located:

(a)

Employing an electronic database provided by the department under subsection (2).

(b)

Employing a database developed by the dealer or supplied by a vendor which has been certified by the department under subsection (3).

(c)1.

Employing enhanced zip codes to assign each street address, address range, post office box, or post office box range in the dealer’s service area to a specific local taxing jurisdiction.

2.

If an enhanced zip code overlaps boundaries of municipalities or counties, or if an enhanced zip code cannot be assigned to the service address because the service address is in a rural area or a location without postal delivery, the dealer of communications services or its database vendor shall assign the affected service addresses to one specific local taxing jurisdiction within such zip code based on a reasonable methodology. A methodology satisfies this subparagraph if the information used to assign service addresses is obtained by the dealer or its database vendor from:

a.

A database provided by the department;

b.

A database certified by the department under subsection (3);

c.

Responsible representatives of the relevant local taxing jurisdictions; or

d.

The United States Census Bureau or the United States Postal Service.

(d)

Employing a database of street addresses or other assignments that does not meet the requirements of paragraphs (a)-(c), but meets the criteria set forth in paragraph (3)(a) at the time of audit by the department.

(2)(a)

The department shall, subject to legislative appropriation, create as soon as practical and feasible, and thereafter maintain, an electronic database that gives due and proper regard to any format that is approved by the American National Standards Institute’s Accredited Standards Committee X12 and that designates for each street address, address range, post office box, or post office box range in the state, including any multiple postal street addresses applicable to one street location, the local taxing jurisdiction in which the street address, address range, post office box, or post office box range is located and the appropriate code for each such local taxing jurisdiction, identified by one nationwide standard numeric code. The nationwide standard numeric code must contain the same number of numeric digits, and each digit, or combination of digits, must refer to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55-3 or other appropriate standard approved by the Federation of Tax Administrators and the Multistate Tax Commission. Each address or address range or post office box or post office box range must be provided in standard postal format, including the street number, street number range, street name, post office box number, post office box range, and zip code. The department shall provide notice of the availability of the database, and any subsequent revision thereof, by publication in the Florida Administrative Weekly.

(b)1.

Each local taxing jurisdiction shall furnish to the department all information needed to create and update the electronic database, including changes in service addresses, annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries. The information furnished to the department must specify an effective date, which must be the next ensuing January 1 or July 1, and such information must be furnished to the department at least 120 days prior to the effective date. However, the requirement that counties submit information pursuant to this paragraph shall be subject to appropriation.

2.

The department shall update the electronic database in accordance with the information furnished by local taxing jurisdictions under subparagraph 1. Each update must specify the effective date as the next ensuing January 1 or July 1 and must be posted by the department on a website not less than 90 days prior to the effective date. A substantially affected person may provide notice to the database administrator of an objection to information contained in the electronic database. If an objection is supported by competent evidence, the department shall forward the evidence to the affected local taxing jurisdictions and update the electronic database in accordance with the determination furnished by local taxing jurisdictions to the department. The department shall also furnish the update on magnetic or electronic media to any dealer of communications services or vendor who requests the update on such media. However, the department may collect a fee from the dealer of communications services which does not exceed the actual cost of furnishing the update on magnetic or electronic media. Information contained in the electronic database is conclusive for purposes of this chapter. The electronic database is not an order, a rule, or a policy of general applicability.

3.

Each update must identify the additions, deletions, and other changes to the preceding version of the database.

(3)

For purposes of this section, a database must be certified by the department pursuant to rules that implement the following criteria and procedures:

(a)

The database must assign street addresses, address ranges, post office boxes, or post office box ranges to the proper jurisdiction with an overall accuracy rate of 95 percent at a 95 percent level of confidence, as determined through a statistically reliable sample. The accuracy must be measured based on the entire geographic area within the state covered by such database.

(b)

Upon receipt of an application for certification or recertification of a database, the provisions of s. 120.60 shall apply, except that the department shall examine the application and, within 90 days after receipt, notify the applicant of any apparent errors or omissions and request any additional information determined necessary. The applicant shall designate an individual responsible for providing access to all records, facilities, and processes the department determines are reasonably necessary to review, inspect, or test to make a determination regarding the application. Such access must be provided within 10 working days after notification.

(c)

The application must be in the form prescribed by rule and must include the applicant’s name, federal employer identification number, mailing address, business address, and any other information required by the department. The application may request that the applicant identify the applicant’s proposal for testing the database.

(d)

Each application for certification must be approved or denied upon written notice within 180 days after receipt of a completed application. The notice must specify the grounds for denial, inform the applicant of any remedy that is available, and indicate the procedure that must be followed. Filing of a petition under chapter 120 does not preclude the department from certifying the database upon a demonstration that the deficiencies have been corrected.

(e)

Certification or recertification of a database under this subsection is effective from the date of the department’s notice approving the application until the expiration of 3 or 4 years following such date, as set forth in the notice, except as provided in paragraph (f).

(f)

An application for recertification of a database must be received by the department not more than 3 years after the date of any prior certification. The application and procedures relating thereto shall be governed by this subsection, except as otherwise provided in this paragraph. When an application for recertification has been timely submitted, the existing certification shall not expire but shall remain effective until the application has received final action by the department, or if the application is denied, until the denial is no longer subject to administrative or judicial review or such later date as may be fixed by order of the reviewing court.

(g)

Notwithstanding any provision of law to the contrary, if a dealer submits an application for certification on or before the later of October 1, 2001, or the date that is 30 days after the date on which the applicable department rule becomes effective, the 180-day time limit set forth in paragraph (d) does not apply. During the time the application is under consideration by the department or, if the application is denied, until the denial is no longer subject to administrative or judicial review or until a later date fixed by order of the reviewing court:

1.

For purposes of computing the amount of the deduction to which such dealer is entitled under s. 202.28, the dealer shall be deemed to have used a certified database pursuant to paragraph (1)(b).

2.

In the event that such application is approved, such approval shall be deemed to have been effective on the date of the application or October 1, 2001, whichever is later.

(4)(a)

As used in this section, “due diligence” means the care and attention that is expected from, and ordinarily exercised by, a reasonable and prudent person under the circumstances.

(b)

Notwithstanding any law to the contrary, a dealer of communications services is exercising due diligence in applying one or more of the methods set forth in subsection (1) if the dealer:

1.

Expends reasonable resources to accurately and reliably implement such method. However, the employment of enhanced zip codes pursuant to paragraph (1)(c) satisfies the requirements of this subparagraph; and

2.

Maintains adequate internal controls in assigning street addresses, address ranges, post offices boxes, and post office box ranges to taxing jurisdictions. Internal controls are adequate if the dealer of communications services:

a.

Maintains and follows procedures to obtain and implement periodic and consistent updates to the database at least once every 6 months; and

b.

Corrects errors in the assignments of service addresses to local taxing jurisdictions within 120 days after the dealer discovers such errors.

(5)

If a dealer of communications services does not use one or more of the methods specified in subsection (1) for determining the local taxing jurisdiction in which a service address is located, the dealer of communications services may be held liable to the department for any tax, including interest and penalties, which is due as a result of assigning the service address to an incorrect local taxing jurisdiction. However, the dealer of communications services is not liable for any tax, interest, or penalty to the extent that such amount was collected and remitted by the dealer of communications services with respect to a tax imposed by another local taxing jurisdiction. Upon determining that an amount was collected and remitted by a dealer of communications services with respect to a tax imposed by another local taxing jurisdiction, the department shall adjust the respective amounts of the proceeds paid to each such taxing jurisdiction under s. 202.18 in the month immediately following such determination.

(6)(a)

Pursuant to rules adopted by the department, each dealer of communications services must notify the department of the methods it intends to employ for determining the local taxing jurisdiction in which service addresses are located.

(b)

Notwithstanding s. 202.28, if a dealer of communications services employs a method of assigning service addresses other than as set forth in paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c), the deduction allowed to the dealer of communications services as compensation under s. 202.28 shall be 0.25 percent of that portion of the tax due and accounted for and remitted to the department which is attributable to such method of assigning service addresses other than as set forth in paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c).

(7)

As used in this section, “enhanced zip code” means a United States postal zip code of 9 or more digits.

(8)

All local communications services taxes collected by a dealer are subject to the provisions of s. 213.756. The hold harmless protection provided by subsection (1) does not entitle a dealer to retain or take credits for taxes collected from any customers that are assigned to an incorrect local taxing jurisdiction in excess of the taxes due to the correct local taxing jurisdiction for that customer. Dealers are entitled to refunds of or credits for such excess collections only upon making refunds or providing credits to the customer.

History.

ss. 14, 58, ch. 2000-260; ss. 15, 38, ch. 2001-140; s. 5, ch. 2002-48; s. 3, ch. 2003-254.

202.23

Procedure on purchaser’s request for refund or credit of communications services taxes.

(1)

Notwithstanding any other law, a purchaser seeking a refund of or credit for a tax collected by a dealer under this chapter must, within 3 years following collection of the tax from the purchaser, submit a written request for the refund or credit to the dealer in accordance with this section. A request shall not be granted unless the amount claimed was collected from the purchaser and was not due to the state or to any local taxing jurisdiction.

(a)

A request for a refund or credit may be submitted under this section if:

1.

The dealer charged and collected the tax with respect to a transaction or charge that was not subject to the communications services taxes imposed by this chapter or chapter 203, or applied a tax rate in excess of the lawful rate.

2.

The purchaser or the transaction was exempt or immune from such taxes.

3.

The purchaser was assigned to the incorrect local taxing jurisdiction for purposes of the taxes authorized in s. 202.19.

4.

The purchaser paid the tax in error.

(b)

A purchaser’s request for a refund or credit must be signed by the purchaser and is complete for purposes of this section and the limitation period if it states the purchaser’s name, mailing address, account number, the tax amounts claimed, the specific months during which those amounts were collected, and the reason for the purchaser’s claim that such amounts were not due to the state or to any local taxing jurisdiction. If the reason for the request is an exemption or immunity or a claim that the purchaser was assigned to the incorrect local taxing jurisdiction for purposes of a tax imposed under s. 202.19, a completed request must also include any additional information the department prescribes by rule to facilitate verification of the purchaser’s eligibility for exemption or immunity or to facilitate verification of the purchaser’s service address. Upon receipt of a completed request, the dealer shall ascertain whether it collected the tax claimed from the purchaser and whether the request is timely.

(c)

Within 30 days following receipt of a completed request, the dealer shall determine whether any portion of the tax was collected solely as the result of an error of the dealer or the purchaser or solely as the result of a combination of errors of the dealer and the purchaser. The dealer shall refund any such amount or credit the purchaser’s account for such amount within 45 days following such determination.

(d)

With respect to all amounts timely claimed which the dealer collected from the purchaser and which the dealer has not determined to be subject to refund or credit pursuant to paragraph (c), the dealer shall, within 30 days following receipt of the purchaser’s completed request for refund or credit, provide a copy of the request to the department. If the reason for the purchaser’s request is described in subparagraph (a)1. or subparagraph (a)3., the dealer shall contemporaneously furnish to the department an identification of the charges included in the taxable measure and the tax rates applied to the charges, or a written identification of each local jurisdiction to which the purchaser was assigned and the amounts collected from the purchaser and reported for each such jurisdiction, as the case may be. If a purchaser’s request submitted to the department under this section sets forth another reason for claiming a refund or credit, the dealer shall furnish to the department information to facilitate the department’s evaluation of the request.

(e)

Within 90 days following receipt of the purchaser’s request from the dealer, the department shall determine whether the tax was correctly applied and notify the dealer in writing of its determination. If the department determines that the tax was incorrectly applied, its notification to the dealer must inform the dealer how the tax should have been applied, including, in the case of an incorrect assignment of the purchaser to a local taxing jurisdiction, an identification of the correct local taxing jurisdiction and the applicable rates of tax levied by the local jurisdiction. The department’s notification must also inform the dealer of any portion of the amount claimed which was not due to the state or to any local taxing jurisdiction and approve the refund or credit of such amount to the purchaser. Within 45 days following receipt of notification from the department, the dealer shall issue a refund or credit the purchaser’s account for any such amount. The dealer’s obligation to issue a refund or credit the purchaser’s account is limited to amounts approved in accordance with this section.

(f)

The dealer shall issue a written response advising the purchaser of the disposition of the purchaser’s request. The response must specify any portion of the tax claimed which is being refunded or credited to the purchaser’s account and the reason for denial of any portion of the request. The request may be denied if the request was untimely or incomplete, the dealer did not collect the tax claimed, the purchaser previously received a refund of or credit for the same tax, the tax collected was due, or the department failed to furnish the notification required by paragraph (e). With respect to any portion of the request which is granted, the response must be issued at the time of the refund or credit to the purchaser’s account. With respect to any portion of the request which is denied, the response must be issued within 45 days following the dealer’s receipt of the request if the request was not submitted to the department pursuant to paragraph (d), within 45 days following the dealer’s receipt of the department’s notification pursuant to paragraph (e) if the denial is based on the department’s notification, or within 135 days following submission of the request to the department if the dealer has not received the department’s notification.

(g)

The dealer may deduct from any refund or credit under this section any amount owed by the purchaser to the dealer which is delinquent.

(2)

This section provides the sole and exclusive procedure and remedy for a purchaser who claims that a dealer has collected communications services taxes imposed or administered under this chapter which were not due. An action that arises as a result of the claimed collection of taxes that were not due may not be commenced or maintained by or on behalf of a purchaser against a dealer, a municipality, a county, or the state unless the purchaser pleads and proves that the purchaser has exhausted the procedures in subsection (1) and that the defendant has failed to comply with subsection (1). However, no determination by a dealer under paragraph (1)(c) shall be deemed a failure to comply with subsection (1) if the dealer has complied with the obligations imposed on the dealer by paragraphs (1)(d), (e), and (f). In any such action, it is a complete defense that the dealer, a municipality, a county, or the state has refunded the taxes claimed or credited the purchaser’s account. In such an action against a dealer, it is also a complete defense that, in collecting the tax, the dealer used one or more of the methods set forth in s. 202.22 for assigning the purchaser to a local taxing jurisdiction. Such action is barred unless it is commenced within 180 days following the date of the dealer’s written response under paragraph (1)(f), or within 1 year following submission of the purchaser’s request to the dealer if the dealer failed to issue a timely written response. The relief available to a purchaser as a result of collection of communications services taxes that were not due is limited to a refund of or credit for such taxes.

(3)

A dealer who remitted a tax amount to the department for which the dealer subsequently issued a refund or credit to the purchaser pursuant to this section, and a dealer who has otherwise remitted to the department a tax amount with respect to communications services which was not due under this chapter or chapter 203, is entitled to a refund or credit of such amount from the department. The dealer may apply for a refund within the period prescribed in s. 215.26, or may take a credit against a tax remittance otherwise required under this chapter within 3 years after the date that the amount for which credit is claimed was remitted to the department, or within 60 days following such provider’s issuance of a refund or credit to the purchaser for such amount, whichever occurs later. In addition, s. 213.34 applies to the offset of overpayments against deficiencies in audits of dealers and purchasers.

(4)

A dealer who takes a credit on a subsequent return, as provided in subsection (3), for a tax imposed pursuant to s. 202.19 which has been collected and remitted by the dealer must indicate such credit in the portion of the return applicable to the local taxing jurisdiction for which the tax was originally reported.

(5)

A dealer who has collected and remitted amounts that were not due, as determined by the department under paragraph (1)(e), who has issued a refund or credit to the purchaser for such amounts, and who takes a credit or receives a refund from the department for such amounts as provided in subsection (3) is not subject to assessment for any of the tax that was refunded or credited or for any interest or penalty with respect to the tax. In addition, a dealer who modifies his or her tax compliance practices to conform to a department determination under paragraph (1)(e) is not subject to assessment as a result of such modification, absent a subsequent change in law or update to a database pursuant to s. 202.22.

(6)

A purchaser who seeks a refund of communications services taxes that the purchaser paid directly to the department must apply to the department for such refund in accordance with s. 215.26 and may not apply to the dealer.

(7)

The rights to a refund or credit provided in this section for purchasers and dealers may be assigned.

(8)(a)

Subject to the provisions of s. 213.756, if it appears, upon examination of a communications services tax return made under this chapter, or upon proof submitted to the department by the dealer, that an amount of communications services tax has been paid in excess of the amount due, the department may refund the amount of the overpayment to the dealer. The department may refund the overpayment without regard to whether the dealer has filed a written claim for refund; however, the department may require the dealer to file a statement affirming that the dealer made the overpayment. Prior to issuing a refund pursuant to this subsection, the department shall notify the dealer of its intent to issue such refund, the amount of such refund, and the reason for such refund.

(b)

Notwithstanding the provisions of paragraph (a), a refund of communications services tax shall not be made, and no action for a refund may be brought by a dealer or other person, after the applicable period set forth in s. 215.26(2) has elapsed.

(c)

If, after the issuance of a refund by the department pursuant to this subsection, the department determines that the amount of such refund exceeds the amount legally due to the dealer, the provisions of s. 202.35 concerning penalties and interest shall not apply if, within 60 days of receiving notice of such determination, the dealer reimburses the department the amount of such excess.

History.

ss. 15, 58, ch. 2000-260; ss. 16, 38, ch. 2001-140.

202.231

Provision of information to local taxing jurisdictions.

(1)

The department shall provide a monthly report to each jurisdiction imposing the tax authorized by s. 202.19. Each report shall contain the following information for the jurisdiction which is receiving the report: the name and other information necessary to identify each dealer providing service in the jurisdiction, including each dealer’s federal employer identification number; the gross taxable sales reported by each dealer; the amount of the dealer’s collection allowance; and any adjustments specified on the return, including audit assessments or refunds, and interest or penalties, affecting the net tax from each dealer which is being remitted to the jurisdiction. The report shall total the net amount transferred to the jurisdiction, showing the net taxes remitted by dealers less the administrative fees deducted by the department.

(2)

Monthly reports shall be transmitted by the department to each municipality and county through a secure electronic mail system or by other suitable written or electronic means.

History.

s. 17, ch. 2001-140.

202.24

Limitations on local taxes and fees imposed on dealers of communications services.