The Florida Senate

¹203.012  Definitions.--As used in this chapter:

(1)  The term "access charge" or "right of access" means any charge to any person for the right to use or for the use of a telephone system which includes equipment, facilities, or services to originate or terminate any of the services defined in subsection (4), subsection (5), subsection (6), or subsection (7) and which specifically includes customer access line charges, which includes the gross amount paid by subscribers and users in this state for access into the intrastate or interstate interexchange network as authorized by the Federal Communications Commission or the Florida Public Service Commission.

(2)(a)  Gross receipts from telecommunication services include the gross receipts for all telecommunication services of whatever nature, including, but not limited to, access charges and charges for right of access; residential and business 1-party, 2-party, and 4-party rotary charges; centrex charges; directory assistance charges; public telephone charges; touch-tone charges; emergency number charges; private branch exchange message charges; public announcement service charges; dial-it charges; local area data transport charges; key lines charges; private branch exchange trunk-flat rate charges; and directory listing charges other than yellow-page classified listing charges.

(b)  Gross receipts for telecommunication services do not include:

1.  Charges for customer premises equipment, including such equipment that is leased or rented by the customer from any source;

2.  Charges made to the public for commercial or cable television, unless it is used for two-way communication; however, if such two-way communication service is separately billed, only the charges made for two-way communication service will be subject to tax hereunder;

3.  Charges made by hotels and motels, which are required under the provisions of s. 212.03 to collect transient rentals tax from tenants and lessees, for local telephone service or toll telephone service, when such charge occurs incidental to the right of occupancy in such hotel or motel;

4.  Connection and disconnection charges; move or change charges; suspension of service charges; and service order, number change, and restoration charges; or

5.  Charges for services or items of equipment supplied by providers of the telecommunication services described in paragraph (5)(b), such as maintenance charges, equipment sales, or rental which are incidental to the provision of such telecommunication services, provided such charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

(3)  The term "local telephone service" means:

(a)  The access to a local telephone system, and the privilege of telephonic-quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system; or

(b)  Any facility or service provided in connection with a service described in paragraph (a).

The term "local telephone service" does not include any service which is a toll telephone service; private communication service; cellular mobile telephone or telecommunication service; specialized mobile radio, or pagers and paging, service, including but not limited to "beepers" and any other form of mobile and portable one-way or two-way communication; or teletypewriter service.

(4)  The term "private communication service" means:

(a)  A communication service furnished to a subscriber or user that entitles the subscriber or user to exclusive or priority use of a communication channel or groups of channels, or to the use of an intercommunication system for the subscriber's stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in subsection (3), subsection (6), or subsection (7);

(b)  Switching capacity, extension lines, and stations, or other associated services which are provided in connection with, and which are necessary or unique to the use of, channels or systems described in paragraph (a); or

(c)  The channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system.

(5)  The term "telecommunication service" means:

(a)  Local telephone service, toll telephone service, telegram or telegraph service, teletypewriter service, or private communication service; or

(b)  Cellular mobile telephone or telecommunication service; or specialized mobile radio, and pagers and paging, service, including but not limited to "beepers" and any other form of mobile and portable one-way or two-way communication; but does not include services or equipment incidental to telecommunication services enumerated in this paragraph such as maintenance of customer premises equipment, whether owned by the customer or not, or equipment sales or rental for which charges are separately stated, itemized, or described on the bill, invoice, or other tangible evidence of the provision of such service.

The term "telecommunication service" does not include any Internet access service, electronic mail service, electronic bulletin board service, or similar on-line computer service.

(6)  The term "teletypewriter service" means the access from a teletypewriter, telephone, or other data station of which such station is a part, and the privilege of intercommunication by such station with substantially all persons having teletypewriter, telephone, or other data stations constituting a part of the same teletypewriter system, to which the subscriber or user is entitled upon payment of a charge or charges, whether such charge or charges are determined as a flat periodic amount, on the basis of distance and elapsed transmission time, or some other method. The term "teletypewriter service" does not include local telephone service or toll telephone service.

(7)  The term "toll telephone service" means:

(a)  A telephonic-quality communication for which there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication; or

(b)  A service which entitles the subscriber or user, upon the payment of a periodic charge which is determined as a flat amount or upon the basis of total elapsed transmission time, to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.

The term "toll telephone service" includes interstate and intrastate wide-area telephone service charges.

(8)  The term "interstate," as applied to telecommunication services, means originating in this state but not terminating in this state, or terminating in this state but not originating in this state.

(9)  The term "utility service" means electricity for light, heat, or power; natural or manufactured gas for light, heat, or power; or telecommunication services.

(10)  The term "person" means any person as defined in s. 212.02.

History.--ss. 2, 6, ch. 84-342; s. 30, ch. 85-116; s. 3, ch. 85-174; s. 3, ch. 86-155; s. 44, ch. 87-224; s. 17, ch. 90-132; s. 13, ch. 91-112; s. 1, ch. 97-283; ss. 42, 58, ch. 2000-260.

¹Note.--Effective October 1, 2001, s. 42, ch. 2000-260, amends s. 203.012. The amendment by s. 42, ch. 2000-260, although effective October 1, 2001, is repealed by s. 58, ch. 2000-260, effective June 30, 2001. If the amendment to s. 203.012 by s. 42, ch. 2000-260, does take effect, it will read:

203.012  Definitions.--As used in this chapter:

(1)  "Utility service" means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power.

(2)  "Person" means any person as defined in s. 212.02.