Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. SB 294
       
       
       
       
       
       
                                Ì195846OÎ195846                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/23/2014           .                                
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       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 589 - 780
    4  and insert:
    5  identifier. Effective January 1, 2015, the fee shall be 40 cents
    6  per month for each service identifier. The fee shall apply
    7  uniformly and be imposed throughout the state, except for those
    8  counties that, before July 1, 2007, had adopted an ordinance or
    9  resolution establishing a fee less than 50 cents per month per
   10  access line. In those counties the fee established by ordinance
   11  may be changed only to the uniform statewide rate no sooner than
   12  30 days after notification is made by the county’s board of
   13  county commissioners to the board.
   14         (g) It is the intent of the Legislature that all revenue
   15  from the fee be used as specified in s. 365.173(2)(a)-(i).
   16         (g)(h) No later than November 1, 2007, The board may adjust
   17  the allocation percentages for distribution of the fund as
   18  provided in s. 365.173. No sooner than June 1, 2015, the board
   19  may adjust the rate of the fee under paragraph (f) based on the
   20  criteria in this paragraph and paragraph (h). Any adjustment in
   21  the rate must be approved by a two-thirds vote of the total
   22  number of E911 board members. When setting the percentages or
   23  and contemplating any adjustments to the fee, the board shall
   24  consider the following:
   25         1. The revenues currently allocated for wireless service
   26  provider costs for implementing E911 service and projected costs
   27  for implementing E911 service, including recurring costs for
   28  Phase I and Phase II and the effect of new technologies;
   29         2. The appropriate level of funding needed to fund the
   30  rural grant program provided for in s. 365.173(2)(g); and
   31         3. The need to fund statewide, regional, and county grants
   32  in accordance with sub-subparagraph (6)(a)3.b. and s.
   33  365.173(2)(h).
   34         (h)(i) The board may adjust the allocation percentages or
   35  adjust the amount of the fee as provided in paragraph (g), or
   36  both, if necessary to ensure full cost recovery or prevent
   37  overrecovery of costs incurred in the provision of E911 service,
   38  including costs incurred or projected to be incurred to comply
   39  with the order. Any new allocation percentages or reduced or
   40  increased fee may not be adjusted for 1 year. In no event shall
   41  the fee may not exceed 50 cents per month for per each service
   42  identifier. The board-established fee, and any board adjustment
   43  of the fee, shall be uniform throughout the state, except for
   44  the counties identified in paragraph (f). No less than 90 days
   45  before the effective date of any adjustment to the fee, the
   46  board shall provide written notice of the adjusted fee amount
   47  and effective date to each voice communications services
   48  provider from which the board is then receiving the fee.
   49         (i) It is the intent of the Legislature that all revenue
   50  from the fee be used as specified in s. 365.173(2)(a)-(i).
   51         (j) State and local taxes do not apply to the fee. The
   52  amount of the E911 fee collected by a provider may not be
   53  included in the base for imposition of any tax, fee, surcharge,
   54  or other charge imposed by this state, any political subdivision
   55  of this state, or any intergovernmental agency.
   56         (k) A local government may not levy the fee or any
   57  additional fee on providers or subscribers for the provision of
   58  E911 service.
   59         (l) For purposes of this section, the definitions contained
   60  in s. 202.11 and the provisions of s. 202.155 apply in the same
   61  manner and to the same extent as the definitions and provisions
   62  apply to the taxes levied under chapter 202 on mobile
   63  communications services.
   64         (9) PREPAID WIRELESS E911 FEE.—
   65         (a) Effective January 1, 2015, a prepaid wireless E911 fee
   66  is imposed per retail transaction at the rate established in
   67  paragraph (8)(f). In order to allow sellers of all sizes and
   68  technological capabilities adequate time to comply with this
   69  subsection, a seller of prepaid wireless service operating in
   70  this state before the prepaid wireless E911 fee is imposed shall
   71  retain 100 percent of the fee collected under this paragraph for
   72  the first 2 months to offset the cost of setup.
   73         (b) Effective March 1, 2015, the prepaid wireless E911 fee
   74  imposed under paragraph (a) shall be subject to remittance in
   75  accordance with paragraph (g). In no event shall the fee exceed
   76  50 cents for each retail transaction. At least 90 days before
   77  the effective date of any adjustment to the fee under paragraph
   78  (8)(g), the Department of Revenue shall provide written notice
   79  of the adjusted fee amount and its effective date to each seller
   80  from which the department is then receiving the fee. At least
   81  120 days before the effective date of any adjustment to the fee
   82  imposed under this subsection, the board shall provide notice to
   83  the Department of Revenue of the adjusted fee amount and
   84  effective date of the adjustment.
   85         (c) The prepaid wireless E911 fee shall be collected by the
   86  seller from the consumer with respect to each retail transaction
   87  occurring in this state. The amount of the prepaid wireless E911
   88  fee shall be separately stated on an invoice, receipt, or other
   89  similar document that is provided to the consumer by the seller
   90  or otherwise disclosed to the consumer.
   91         (d) For purposes of paragraph (c), a retail transaction
   92  that takes place in person by a consumer at a business location
   93  of the seller shall be treated as occurring in this state if
   94  that business location is in this state. Such transaction is
   95  deemed to have occurred in the county of the business location.
   96  When a retail transaction does not take place at the seller’s
   97  business location, the transaction shall be treated as taking
   98  place at the consumer’s shipping address or, if no item is
   99  shipped, at the consumer’s address or the location associated
  100  with the consumer’s mobile telephone number. Such transaction is
  101  deemed to have occurred in the county of the consumer’s shipping
  102  address when items are shipped to the consumer or, when no items
  103  are shipped, the county of the consumer’s address or the
  104  location associated with the consumer’s mobile telephone number.
  105  A transaction for which the specific Florida county cannot be
  106  determined shall be treated as nonspecific.
  107         (e) If a prepaid wireless device is sold for a single,
  108  nonitemized price with a prepaid wireless service of 10 minutes
  109  or less or $5 or less, the seller may elect not to apply the
  110  prepaid wireless E911 fee to the transaction.
  111         (f) The amount of the prepaid wireless E911 fee that is
  112  collected by a seller from a consumer and that is separately
  113  stated on an invoice, receipt, or similar document provided to
  114  the consumer by the seller, may not be included in the base for
  115  imposition of any tax, fee, surcharge, or other charge that is
  116  imposed by this state, any political subdivision of this state,
  117  or any intergovernmental agency.
  118         (g) Beginning April 1, 2015, each seller shall file a
  119  return and remit the prepaid wireless E911 fees collected in the
  120  previous month to the Department of Revenue on or before the
  121  20th day of the month. If the 20th day falls on a Saturday,
  122  Sunday, or legal holiday, payments accompanied by returns are
  123  due on the next succeeding day that is not a Saturday, Sunday,
  124  or legal holiday observed by federal or state agencies as
  125  defined in chapter 683 and s. 7503 of the Internal Revenue Code
  126  of 1986, as amended. A seller may remit the prepaid wireless
  127  E911 fee by electronic funds transfer and file a fee return with
  128  the Department of Revenue that is initiated through an
  129  electronic data interchange.
  130         1. When a seller is authorized by the Department of Revenue
  131  pursuant to s. 212.11(1)(c) or (d) to file a sales and use tax
  132  return on a quarterly, semiannual, or annual reporting basis,
  133  the seller may file a return and remit the prepaid wireless E911
  134  fees on or before the 20th day of the month following the
  135  authorized reporting period for sales and use tax.
  136         2. A seller collecting less than $50 per month of prepaid
  137  wireless E911 fees may file a quarterly return for the calendar
  138  quarters ending in March, June, September, and December. The
  139  seller must file a return and remit the prepaid wireless E911
  140  fees collected during each calendar quarter on or before the
  141  20th day of the month following that calendar quarter.
  142         3. A seller must provide the following information on each
  143  prepaid wireless E911 fee return filed with the Department of
  144  Revenue:
  145         a. The seller’s name, federal identification number,
  146  taxpayer identification number issued by the Department of
  147  Revenue, business location address and mailing address, and
  148  county of the business location in accordance with paragraph
  149  (d);
  150         b. The reporting period;
  151         c. The number of prepaid wireless services sold during the
  152  reporting period;
  153         d. The amount of prepaid wireless E911 fees collected and
  154  the amount of any adjustments to the fees collected;
  155         e. The amount of any retailer collection allowance deducted
  156  from the amount of prepaid wireless E911 fees collected; and
  157         f. The amount to be remitted to the Department of Revenue.
  158         4. A seller who operates two or more business locations for
  159  which returns are required to be filed with the Department of
  160  Revenue may file a consolidated return reporting and remitting
  161  the prepaid wireless E911 fee for all business locations. Such
  162  sellers must report the prepaid wireless E911 fees collected in
  163  each county, in accordance with paragraph (d), on a reporting
  164  schedule filed with the fee return.
  165         5. A return is not required for a reporting period when no
  166  prepaid wireless E911 fee is to be remitted for that period.
  167         6. The Department of Revenue shall administer, collect, and
  168  enforce the fee under this subsection pursuant to the same
  169  procedures used in the administration, collection, and
  170  enforcement of the general state sales tax imposed under chapter
  171  212, except as provided in this section. The provisions of
  172  chapter 212, regarding authority to audit and make assessments,
  173  keeping of books and records, and interest and penalties on
  174  delinquent fees shall apply. The provision of estimated tax
  175  liability in s. 212.11(1)(a) shall not apply to the prepaid
  176  wireless E911 fee.
  177         (h) A seller of prepaid wireless services in this state
  178  must register with the Department of Revenue for each place of
  179  business as required by s. 212.18(3) and the Department of
  180  Revenue’s administrative rule regarding registration as a sales
  181  and use tax dealer. A separate application is required for each
  182  place of business. A valid certificate of registration issued by
  183  the Department of Revenue to a seller for sales and use tax
  184  purposes is sufficient for purposes of the registration
  185  requirement of this subsection. There is no fee for registration
  186  for remittance of the prepaid wireless E911 fee.
  187         (i) The Department of Revenue shall deposit the funds
  188  remitted under this subsection into the Audit and Warrant
  189  Clearing Trust Fund established in s. 215.199 and retain up to
  190  3.2 percent of the funds remitted under this subsection to
  191  reimburse its direct costs of administering the collection and
  192  remittance of prepaid wireless E911 fees. Thereafter, the
  193  Department of Revenue shall transfer all remaining funds
  194  remitted under this subsection to the Emergency Communications
  195  Number E911 System Fund monthly for use as provided in s.
  196  365.173.
  197         (j) Beginning March 1, 2015, a seller may retain 5 percent
  198  of the prepaid wireless E911 fees that are collected by the
  199  seller
  200  
  201  ================= T I T L E  A M E N D M E N T ================
  202  And the title is amended as follows:
  203         Delete line 18
  204  and insert:
  205         included in the base for imposition of any tax, fee,