Florida Senate - 2016                                     SB 256
       
       
        
       By Senator Hukill
       
       
       
       
       
       8-00339-16                                             2016256__
    1                        A bill to be entitled                      
    2         An act relating to the tax on communications services;
    3         amending s. 202.12, F.S.; reducing the tax rates
    4         applied to the sales of communications services and
    5         retail sales of direct-to-home satellite services;
    6         amending s. 202.12001, F.S.; conforming rates to the
    7         reduction of the communications services tax; amending
    8         s. 202.18, F.S.; revising the allocation of revenue
    9         received from the tax on retail sales of direct-to
   10         home satellite services; amending s. 203.001, F.S.;
   11         conforming rates to the reduction of the
   12         communications services tax; providing applicability;
   13         authorizing the Department of Revenue to adopt
   14         emergency rules; providing effective dates.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Paragraphs (a) and (b) of subsection (1) of
   19  section 202.12, Florida Statutes, are amended to read:
   20         202.12 Sales of communications services.—The Legislature
   21  finds that every person who engages in the business of selling
   22  communications services at retail in this state is exercising a
   23  taxable privilege. It is the intent of the Legislature that the
   24  tax imposed by chapter 203 be administered as provided in this
   25  chapter.
   26         (1) For the exercise of such privilege, a tax is levied on
   27  each taxable transaction and is due and payable as follows:
   28         (a) Except as otherwise provided in this subsection, at the
   29  rate of 2.92 4.92 percent applied to the sales price of the
   30  communications service that:
   31         1. Originates and terminates in this state, or
   32         2. Originates or terminates in this state and is charged to
   33  a service address in this state,
   34  
   35  when sold at retail, computed on each taxable sale for the
   36  purpose of remitting the tax due. The gross receipts tax imposed
   37  by chapter 203 shall be collected on the same taxable
   38  transactions and remitted with the tax imposed by this
   39  paragraph. If no tax is not imposed by this paragraph due to the
   40  exemption provided under s. 202.125(1), the tax imposed by
   41  chapter 203 shall nevertheless be collected and remitted in the
   42  manner and at the time prescribed for tax collections and
   43  remittances under this chapter.
   44         (b) At the rate of 7.07 9.07 percent applied to the retail
   45  sales price of any direct-to-home satellite service received in
   46  this state. The proceeds of the tax imposed under this paragraph
   47  shall be accounted for and distributed in accordance with s.
   48  202.18(2). The gross receipts tax imposed by chapter 203 shall
   49  be collected on the same taxable transactions and remitted with
   50  the tax imposed by this paragraph.
   51         Section 2. Section 202.12001, Florida Statutes, is amended
   52  to read:
   53         202.12001 Combined rate for tax collected pursuant to ss.
   54  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   55  2010-149, Laws of Florida, the dealer of communication services
   56  may collect a combined rate of 3.07 5.07 percent, composed of
   57  the 2.92 4.92 percent and 0.15 percent rates required by ss.
   58  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
   59  properly reflects the tax collected with respect to the two
   60  provisions as required in the return to the department.
   61         Section 3. Effective August 1, 2016, paragraph (b) of
   62  subsection (2) of section 202.18, Florida Statutes, is amended
   63  to read:
   64         202.18 Allocation and disposition of tax proceeds.—The
   65  proceeds of the communications services taxes remitted under
   66  this chapter shall be treated as follows:
   67         (2) The proceeds of the taxes remitted under s.
   68  202.12(1)(b) shall be allocated as follows:
   69         (b) Forty-three and four-tenths Fifty-five and nine-tenths
   70  percent of the remainder shall be allocated to the state and
   71  distributed pursuant to s. 212.20(6), except that the proceeds
   72  allocated pursuant to s. 212.20(6)(d)2. shall be prorated to the
   73  participating counties in the same proportion as that month’s
   74  collection of the taxes and fees imposed pursuant to chapter 212
   75  and paragraph (1)(b).
   76         Section 4. Section 203.001, Florida Statutes, is amended to
   77  read:
   78         203.001 Combined rate for tax collected pursuant to ss.
   79  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   80  2010-149, Laws of Florida, the dealer of communication services
   81  may collect a combined rate of 3.07 5.07 percent, composed of
   82  the 2.92 4.92 percent and 0.15 percent rates required by ss.
   83  202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider
   84  properly reflects the tax collected with respect to the two
   85  provisions as required in the return to the Department of
   86  Revenue.
   87         Section 5. This act applies to taxable communications
   88  services transactions included on bills dated on or after July
   89  1, 2016.
   90         Section 6. (1) The executive director of the Department of
   91  Revenue is authorized, and all conditions are deemed to be met,
   92  to adopt emergency rules pursuant to s. 120.54(4), Florida
   93  Statutes, for the purpose of implementing this act.
   94         (2) Notwithstanding any other provision of law, emergency
   95  rules adopted pursuant to subsection (1) are effective for 6
   96  months after adoption and may be renewed during the pendency of
   97  procedures to adopt permanent rules addressing the subject of
   98  the emergency rules.
   99         (3) This section expires July 1, 2019.
  100         Section 7. Except as otherwise expressly provided in this
  101  act, this act shall take effect July 1, 2016.