Senate Bill sb1878c2

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    Florida Senate - 2001                    CS for CS for SB 1878

    By the Committees on Appropriations; Finance and Taxation; and
    Senators Horne, Carlton, Sanderson, Peaden, Pruitt, Geller,
    Latvala, Campbell, Posey, Villalobos, Diaz de la Portilla,
    Bronson, Silver, Meek, Garcia, Burt and Klein


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  1                      A bill to be entitled

  2         An act relating to tax on communications

  3         services; creating s. 202.105, F.S.; providing

  4         legislative findings and intent with respect to

  5         the Communications Services Tax Simplification

  6         Law; amending s. 202.11, F.S.; revising and

  7         providing definitions; amending s. 202.12,

  8         F.S.; specifying the rates for the state tax;

  9         revising provisions relating to application of

10         the tax; providing for application of the tax

11         rate to private communications services and

12         mobile communications services; providing the

13         initial method for determining the sales price

14         of private communications services and a

15         revised method effective January 1, 2004;

16         relieving service providers of certain

17         liability; revising provisions relating to

18         direct-pay permits; creating s. 202.155, F.S.;

19         providing special rules for mobile

20         communications services; providing duties of

21         home service providers and the Department of

22         Revenue in determining a customer's place of

23         primary use and determining the correct taxing

24         jurisdiction; relieving service providers of

25         certain liability; providing requirements with

26         respect to identifying and separately stating

27         the sales price of mobile communications

28         services not subject to the taxes administered

29         under ch. 202, F.S.; amending s. 202.16, F.S.;

30         revising provisions relating to responsibility

31         for payment of taxes and tax amounts and

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  1         brackets; amending s. 202.17, F.S.; specifying

  2         that registration as a dealer of communications

  3         services does not constitute registration for

  4         purposes of placing and maintaining

  5         communications facilities in municipal or

  6         county rights-of-way; removing the registration

  7         fee for such dealers; revising provisions

  8         relating to resale certificates; amending s.

  9         202.18, F.S.; revising provisions relating to

10         distribution of a portion of the proceeds of

11         the tax on direct-to-home satellite service and

12         to distribution of local communications

13         services taxes and adjustment of such

14         distribution; amending s. 202.19, F.S.;

15         revising provisions which authorize imposition

16         of local communications services taxes and

17         provide for use of revenues and certain

18         credits; specifying the maximum rates of such

19         taxes; providing the initial method for

20         determining the sales price of private

21         communications services for local

22         communications services taxes and for the

23         discretionary sales surtax under s. 212.055,

24         F.S., that is imposed as a local communications

25         services tax, and providing a revised method

26         effective January 1, 2004; relieving service

27         providers of certain liabilities; revising

28         requirements relating to the direct-pay permit

29         required to qualify for the limitation on local

30         communications services taxes on interstate

31         communications services; providing for

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  1         application of local communications services

  2         taxes to mobile communications services;

  3         amending s. 202.20, F.S.; specifying the local

  4         communications services tax conversion rates;

  5         revising requirements with respect to

  6         adjustment by a local government of its tax

  7         rate when tax revenues are less than received

  8         from replaced revenue sources; requiring

  9         adjustment of the tax rate if revenues received

10         for a specified period exceed a specified

11         threshold; authorizing local governments to

12         increase the tax rate established by the

13         Revenue Estimating Conference and approved by

14         the Legislature to the maximum tax rate so

15         established and approved; amending s. 202.21,

16         F.S.; conforming provisions; amending s.

17         202.22, F.S., relating to determination of

18         local tax situs for a local communications

19         services tax; revising requirements relating to

20         use of enhanced zip codes; revising

21         requirements relating to certification or

22         recertification of a database by the

23         department; specifying effect when certain

24         applications for certification are not approved

25         or denied within the required time period;

26         revising provisions relating to a dealer's duty

27         to update a database and to the amount of

28         dealer's credit allowed when an alternative

29         method of assigning service addresses is used;

30         amending s. 202.23, F.S.; providing

31         requirements for refunds when excess

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  1         communications services tax has been paid;

  2         creating s. 202.231, F.S.; providing

  3         requirements for provision of information by

  4         the department to local taxing jurisdictions;

  5         amending s. 202.24, F.S., relating to

  6         limitations on local taxes and fees imposed on

  7         dealers of communications services; deleting

  8         provisions relating to legislative review;

  9         repealing s. 202.26(3)(i), F.S., which provides

10         for adoption of rules by the department with

11         respect to collection of information no longer

12         required; amending s. 202.27, F.S.; deleting

13         provisions which allow certain dealers making

14         sales in more than one location to file a

15         single return; amending s. 202.28, F.S.;

16         including persons collecting the gross receipts

17         tax in provisions relating to the dealer's

18         credit; amending s. 202.37, F.S.; providing

19         requirements for audits conducted with respect

20         to local communications services taxes;

21         providing that certain persons or entities may

22         provide evidence to the department regarding

23         failure to report taxable sales and providing

24         authority of the department with respect

25         thereto; creating s. 202.38, F.S.; providing

26         for credits or refunds under ch. 202, F.S., for

27         certain bad debts or adjustments with respect

28         to taxes under ch. 212, F.S., or ch. 166, F.S.,

29         billed prior to October 1, 2001, and no longer

30         subject to tax; creating s. 202.381, F.S.;

31         providing requirements with respect to

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  1         implementation of ch. 202, F.S., and ch.

  2         2000-260, Laws of Florida, and transition from

  3         the previous tax structure; amending s. 203.01,

  4         F.S.; specifying the rate of the gross receipts

  5         tax on communications services; amending s.

  6         212.031, F.S.; conforming provisions; amending

  7         s. 212.054, F.S.; clarifying that a

  8         discretionary sales surtax applies to

  9         transactions taxed under ch. 202, F.S.;

10         amending s. 212.20, F.S.; removing provisions

11         relating to deposit of certain proceeds under

12         ch. 212, F.S., in the Mail Order Sales Tax

13         Clearing Trust Fund; amending ss. 11.45,

14         218.65, and 288.1169, F.S.; correcting

15         references; amending s. 212.202, F.S.; renaming

16         the Mail Order Sales Tax Clearing Trust Fund as

17         the Communications Services Tax Clearing Trust

18         Fund; amending s. 337.401, F.S.; revising dates

19         for notice of election by municipalities and

20         counties regarding imposition of permit fees to

21         the department; providing that a municipality

22         or county that elects not to impose permit fees

23         on communications services providers may

24         increase its local tax rate by resolution;

25         requiring notice to the department; prescribing

26         regulations governing the amounts that may be

27         imposed by municipalities and counties against

28         certain persons or entities in connection with

29         the placement or maintenance of communications

30         facilities in municipal or county roads or

31         rights-of-way; repealing s. 337.401(3)(f) and

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  1         (g), F.S., relating to the authority of

  2         municipalities and counties to request in-kind

  3         requirements from cable service providers and

  4         to negotiate cable service franchises, and

  5         revising and relocating such provisions under

  6         that section; providing relationship of

  7         provisions relating to regulation of placement

  8         or maintenance of communications facilities in

  9         public roads or rights-of-way by counties or

10         municipalities to zoning or land use authority;

11         providing status of registration under such

12         provisions; authorizing municipalities and

13         counties to change their election regarding

14         imposition of permit fees and providing for

15         adjustment of tax rates; providing notice

16         requirements; revising definitions; specifying

17         continued application of s. 166.234, F.S.,

18         relating to administration and rights and

19         remedies, to municipal public service taxes on

20         telecommunications services imposed prior to

21         October 1, 2001; providing for payment of

22         franchise fees by cable or telecommunications

23         service providers with respect to services

24         provided prior to October 1, 2001; providing

25         for severability; repealing s. 52 of ch.

26         2000-260, Laws of Florida, which provides for a

27         legislative study during the 2001 session;

28         repealing s. 58(1) of ch. 2000-260, Laws of

29         Florida, which provides for the June 30, 2001,

30         repeal of those administrative sections of ch.

31         202, F.S., which have taken effect; repealing

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  1         s. 58(2) of ch. 2000-260, Laws of Florida,

  2         which provides for the June 30, 2001, repeal of

  3         the following provisions prior to their October

  4         1, 2001, effective date: the remainder of ch.

  5         202, F.S., which provides for the taxation of

  6         the sale of communications services; other

  7         statutory amendments which provide related

  8         administrative provisions; provisions which

  9         remove levy of the municipal public service tax

10         on telecommunication services; provisions which

11         provide for a gross receipts tax on

12         communications services to be applied pursuant

13         to ch. 202, F.S.; provisions which remove the

14         imposition of tax under ch. 212, F.S., on

15         telecommunication service; provisions relating

16         to the authority of counties and municipalities

17         to regulate the placement of telecommunications

18         facilities in roads and rights-of-way and to

19         impose permit fees and franchise fees; and

20         provisions relating to the application of

21         amendments made by ch. 2000-260, Laws of

22         Florida; repealing s. 59 of ch. 2000-260, Laws

23         of Florida, which, effective June 30, 2001,

24         amends s. 337.401, F.S., relating to the

25         authority of counties and municipalities to

26         regulate the placement of telecommunications

27         facilities in roads and rights-of-way and to

28         impose permit fees and franchise fees, to

29         remove amendments made by ch. 2000-260, Laws of

30         Florida, which took effect January 1, 2001;

31         providing effective dates.

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  1  Be It Enacted by the Legislature of the State of Florida:

  2

  3         Section 1.  Section 202.105, Florida Statutes, is

  4  created to read:

  5         202.105  Declaration of legislative findings and

  6  intent.--

  7         (1)  It is declared to be a specific legislative

  8  finding that the creation of this chapter fulfills important

  9  state interests by reforming the tax laws to provide a fair,

10  efficient, and uniform method for taxing communications

11  services sold in this state.  This chapter is essential to the

12  continued economic vitality of this increasingly important

13  industry because it restructures state and local taxes and

14  fees to account for the impact of federal legislation,

15  industry deregulation, and the convergence of service

16  offerings that is now taking place among providers. This

17  chapter promotes the increased competition that accompanies

18  deregulation by embracing a competitively neutral tax policy

19  that will free consumers to choose a provider based on

20  tax-neutral considerations.  This chapter further spurs new

21  competition by simplifying an extremely complicated state and

22  local tax and fee system.  Simplification will lower the cost

23  of collecting taxes and fees, increase service availability,

24  and place downward pressure on price.  New found

25  administrative efficiency is demonstrated by a reduction in

26  the number of returns that a provider must file each month.

27  By restructuring separate taxes and fees into a

28  revenue-neutral communications services tax centrally

29  administered by the department, this chapter will ensure that

30  the growth of the industry is unimpaired by excessive

31  governmental regulation. The tax imposed pursuant to this

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  1  chapter is a replacement for taxes and fees previously imposed

  2  and is not a new tax. The taxes imposed and administered

  3  pursuant to this chapter are of general application and are

  4  imposed in a uniform, consistent, and nondiscriminatory

  5  manner.

  6         (2)  It is declared to be a specific legislative

  7  finding that this chapter will not reduce the authority that

  8  municipalities or counties had to raise revenue in the

  9  aggregate, as such authority existed on February 1, 1989.

10         Section 2.  Subsections (2), (14), and (16) of section

11  202.11, Florida Statutes, are amended, subsection (18) is

12  added to that section, and, effective August 1, 2002,

13  subsections (8) and (15) are amended and subsections (19),

14  (20), (21), (22), (23), (24), and (25) are added to that

15  section, to read:

16         202.11  Definitions.--As used in this chapter:

17         (2)  "Cable service" means the transmission of video,

18  audio, or other programming service to purchasers, and the

19  purchaser interaction, if any, required for the selection or

20  use of any such programming service, regardless of whether the

21  programming is transmitted over facilities owned or operated

22  by the cable service provider or over facilities owned or

23  operated by one or more other dealers of communications

24  services. The term includes point-to-point and

25  point-to-multipoint distribution services by which programming

26  is transmitted or broadcast by microwave or other equipment

27  directly to the purchaser's premises, but does not include

28  direct-to-home satellite service. The term includes basic,

29  extended, premium, pay-per-view, digital, and music services.

30         (8)  "Mobile communications service" means commercial

31  mobile radio service, as defined in 47 C.F.R. s. 20.3 as in

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  1  effect on June 1, 1999 any one-way or two-way radio

  2  communications service, whether identified by the dealer as

  3  local, toll, long distance, or otherwise, and which is carried

  4  between mobile stations or receivers and land stations, or by

  5  mobile stations communicating among themselves, and includes,

  6  but is not limited to, cellular communications services,

  7  personal communications services, paging services, specialized

  8  mobile radio services, and any other form of mobile one-way or

  9  two-way communications service. The term does not include

10  air-ground radiotelephone service as defined in 47 C.F.R. s.

11  22.99 as in effect on June 1, 1999.

12         (14)  "Sales price" means the total amount charged in

13  money or other consideration by a dealer for the sale of the

14  right or privilege of using communications services in this

15  state, including any property or other services that are part

16  of the sale. The sales price of communications services shall

17  not be reduced by any separately identified components of the

18  charge that constitute expenses of the dealer, including, but

19  not limited to, sales taxes on goods or services purchased by

20  the dealer, property taxes, taxes measured by net income, and

21  universal-service fund fees.

22         (a)  The sales price of communications services shall

23  also include, whether or not separately stated, charges for

24  any of the following:

25         1.  Separately identified components of the charge or

26  expenses of the dealer, including, but not limited to, sales

27  taxes on goods or services purchased by the dealer, property

28  taxes, taxes measured by net income, and federal

29  universal-service fund fees.

30         1.2.  The connection, movement, change, or termination

31  of communications services.

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  1         2.3.  The detailed billing of communications services.

  2         3.4.  The sale of directory listings in connection with

  3  a communications service.

  4         4.5.  Central office and custom calling features.

  5         5.6.  Voice mail and other messaging service.

  6         6.7.  Directory assistance.

  7         7.  The service of sending or receiving a document

  8  commonly referred to as a facsimile or "fax," except when

  9  performed during the course of providing professional or

10  advertising services.

11         (b)  The sales price of communications services does

12  not include charges for any of the following:

13         1.  Any excise tax, sales tax, or similar tax levied by

14  the United States or any state or local government on the

15  purchase, sale, use, or consumption of any communications

16  service, including, but not limited to, any tax imposed under

17  this chapter or chapter 203 which is permitted or required to

18  be added to the sales price of such service, if the tax is

19  stated separately.

20         2.  Any fee or assessment levied by the United States

21  or any state or local government, including, but not limited

22  to, regulatory fees and emergency telephone surcharges, which

23  is required to be added to the price of such service if the

24  fee or assessment is separately stated.

25         3.  Communications services Local telephone service

26  paid for by inserting coins into coin-operated communications

27  devices available to the public.

28         4.  The sale or recharge of a prepaid calling

29  arrangement.

30

31

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  1         5.  The provision of air-to-ground communications

  2  services, defined as a radio service provided to purchasers

  3  while on board an aircraft.

  4         6.  A dealer's internal use of communications services

  5  in connection with its business of providing communications

  6  services.

  7         7.  Charges for property or other services that are not

  8  part of the sale of communications services, if such charges

  9  are stated separately from the charges for communications

10  services.

11         (15)  "Service address" means:

12         (a)(b)  Except as otherwise provided in this section In

13  the case of all other communications services, the location of

14  the communications equipment from which communications

15  services originate or at which communications services are

16  received by the customer. If the location of such equipment

17  cannot be determined as part of the billing process, as in the

18  case of mobile communications services, paging systems,

19  maritime systems, third-number and calling-card calls, and

20  similar services, the term means the location determined by

21  the dealer based on the customer's telephone number, the

22  customer's mailing address to which bills are sent by the

23  dealer, or another street address provided by the customer.

24  However, such address must be within the licensed service area

25  of the dealer. In the case of a communications service paid

26  through a credit or payment mechanism that does not relate to

27  a service address, such as a bank, travel, debit, or credit

28  card, the service address is the address of the central

29  office, as determined by the area code and the first three

30  digits of the seven-digit originating telephone number.

31

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  1         (b)(a)  In the case of cable services and

  2  direct-to-home satellite services, the location where the

  3  customer receives the services in this state.

  4         (c)  In the case of mobile communications services, the

  5  customer's place of primary use.

  6         (16)  "Substitute communications system" means any

  7  telephone system, or other system capable of providing

  8  communications services, which a person purchases, installs,

  9  rents, or leases for his or her own use to provide himself or

10  herself with services used as a substitute for any switched

11  service or dedicated facility by which communications services

12  provided by a dealer of communications services provides a

13  communication path.

14         (18)  "Private communications service" means a

15  communications service that entitles the subscriber or user to

16  exclusive or priority use of a communications channel or group

17  of channels between or among channel termination points,

18  regardless of the manner in which such channel or channels are

19  connected, and includes switching capacity, extension lines,

20  stations, and any other associated services which are provided

21  in connection with the use of such channel or channels.

22         (19)(a)  "Customer" means:

23         1.  The person or entity that contracts with the home

24  service provider for mobile communications services; or

25         2.  If the end user of mobile communications services

26  is not the contracting party, the end user of the mobile

27  communications service. This subparagraph only applies for the

28  purpose of determining the place of primary use.

29         (b)  "Customer" does not include:

30         1.  A reseller of mobile communications services; or

31

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  1         2.  A serving carrier under an agreement to serve the

  2  customer outside the home service provider's licensed service

  3  area.

  4         (20)  "Enhanced zip code" means a United States postal

  5  zip code of 9 or more digits.

  6         (21)  "Home service provider" means the

  7  facilities-based carrier or reseller with which the customer

  8  contracts for the provision of mobile communications services.

  9         (22)  "Licensed service area" means the geographic area

10  in which the home service provider is authorized by law or

11  contract to provide mobile communications service to the

12  customer.

13         (23)  "Place of primary use" means the street address

14  representative of where the customer's use of the mobile

15  communications service primarily occurs, which must be:

16         (a)  The residential street address or the primary

17  business street address of the customer; and

18         (b)  Within the licensed service area of the home

19  service provider.

20         (24)(a)  "Reseller" means a provider who purchases

21  communications services from another communications service

22  provider and then resells, uses as a component part of, or

23  integrates the purchased services into a mobile communications

24  service.

25         (b)  "Reseller" does not include a serving carrier with

26  which a home service provider arranges for the services to its

27  customers outside the home service provider's licensed service

28  area.

29         (25)  "Serving carrier" means a facilities-based

30  carrier providing mobile communications service to a customer

31

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  1  outside a home service provider's or reseller's licensed

  2  service area.

  3         Section 3.  Effective with respect to bills issued by

  4  communications services providers on or after October 1, 2001,

  5  subsections (1) and (3) of section 202.12, Florida Statutes,

  6  are amended and paragraph (d) is added to subsection (1), and,

  7  effective with respect to bills issued by communications

  8  services providers after August 1, 2002, paragraph (e) is

  9  added to subsection (1), to read:

10         202.12  Sales of communications services.--The

11  Legislature finds that every person who engages in the

12  business of selling communications services at retail in this

13  state is exercising a taxable privilege. It is the intent of

14  the Legislature that the tax imposed by chapter 203 be

15  administered as provided in this chapter.

16         (1)  For the exercise of such privilege, a tax is

17  levied on each taxable transaction, and the tax is due and

18  payable as follows:

19         (a)  Except as otherwise provided in this subsection,

20  at a the rate of 6.8 percent calculated pursuant to s. 30,

21  chapter 2000-260, Laws of Florida, applied to the sales price

22  of the communications service, except for direct-to-home

23  satellite service, which:

24         1.  Originates and terminates in this state, or

25         2.  Originates or terminates in this state and is

26  charged to a service address in this state,

27

28  when sold at retail, computed on each taxable sale for the

29  purpose of remitting the tax due. The gross receipts tax

30  imposed by chapter 203 shall be collected on the same taxable

31  transactions and remitted with the tax imposed by this

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  1  paragraph. If no tax is imposed by this paragraph by reason of

  2  s. 202.125(1), the tax imposed by chapter 203 shall

  3  nevertheless be collected and remitted in the manner and at

  4  the time prescribed for tax collections and remittances under

  5  this chapter.

  6         (b)  At the rate set forth in paragraph (a) on the

  7  actual cost of operating a substitute communications system,

  8  to be paid in accordance with s. 202.15. This paragraph does

  9  not apply to the use by any dealer of his or her own

10  communications system to conduct a business of providing

11  communications services or any communications system operated

12  by a county, a municipality, the state, or any political

13  subdivision of the state. The gross receipts tax imposed by

14  chapter 203 shall be applied to the same costs, and remitted

15  with the tax imposed by this paragraph.

16         (c)  At the a rate of 10.8 percent to be computed by

17  the Revenue Estimating Conference and approved by the

18  Legislature on the retail sales price of any direct-to-home

19  satellite service received in this state. The rate computed by

20  the Revenue Estimating Conference shall be the sum of:

21         1.  The rate set forth in paragraph (a); and

22         2.  The weighted average, based on the aggregate

23  population in the respective taxing jurisdictions, of the rate

24  computed under s. 202.20(2)(a)1. for municipalities and

25  charter counties and the rate computed under such subparagraph

26  for all other counties.

27

28  The proceeds of the tax imposed under this paragraph shall be

29  accounted for and distributed in accordance with s. 202.18(2).

30  The gross receipts tax imposed by chapter 203 shall be

31

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  1  collected on the same taxable transactions and remitted with

  2  the tax imposed by this paragraph.

  3         (d)  At the rate set forth in paragraph (a) on the

  4  sales price of private communications services provided within

  5  this state. In determining the sales price of private

  6  communications services subject to tax, the communications

  7  service provider shall be entitled to use any method that

  8  reasonably allocates the total charges among the states in

  9  which channel termination points are located. An allocation

10  method is deemed to be reasonable for purposes of this

11  paragraph if the communications service provider regularly

12  used such method for Florida tax purposes prior to December

13  31, 2000. If a communications service provider uses a

14  reasonable allocation method, such provider shall be held

15  harmless from any liability for additional tax, interest, or

16  penalty based on a different allocation method. The gross

17  receipts tax imposed by chapter 203 shall be collected on the

18  same taxable transactions and remitted with the tax imposed by

19  this paragraph.

20         (e)  At the rate set forth in paragraph (a) applied to

21  the sales price of all mobile communications services deemed

22  to be provided to a customer by a home service provider

23  pursuant to s. 117(a) of the Mobile Telecommunications

24  Sourcing Act, Pub. L. No. 106-252, if such customer's service

25  address is located within this state.

26         (2)  A dealer of taxable communications services shall

27  bill, collect, and remit the taxes on communications services

28  imposed pursuant to chapter 203 and this section at a combined

29  rate that is the sum of the rate of tax on communications

30  services prescribed in chapter 203 and the applicable rate of

31  tax prescribed in this section. Each dealer subject to the tax

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  1  provided in paragraph (1)(b) shall also remit the taxes

  2  imposed pursuant to chapter 203 and this section on a combined

  3  basis. However, a dealer shall, in reporting each remittance

  4  to the department, identify the portion thereof which consists

  5  of taxes remitted pursuant to chapter 203. Return forms

  6  prescribed by the department shall facilitate such reporting.

  7         (3)  Notwithstanding any law to the contrary, the

  8  combined amount of taxes imposed under this section and s.

  9  203.01(1)(a)2. shall not exceed $100,000 per calendar year on

10  charges to any person for interstate communications services

11  that originate outside this state and terminate within this

12  state.  This subsection applies only to holders of a

13  direct-pay permit issued under this subsection.  A refund may

14  not be given for taxes paid before receiving a direct-pay

15  permit.  Upon application, the department may issue one a

16  direct-pay permit to the purchaser of communications services

17  authorizing such purchaser to pay the Florida communications

18  services tax on such services directly to the department if

19  the majority of such services used by such person are for

20  communications originating outside of this state and

21  terminating in this state. Only one direct-pay permit shall be

22  issued to a person. Such direct-pay permit shall identify the

23  taxes and service addresses to which it applies.  Any dealer

24  of communications services furnishing communications services

25  to the holder of a valid direct-pay permit is relieved of the

26  obligation to collect and remit the taxes imposed under this

27  section and s. 203.01(1)(a)2. on such services. Tax payments

28  and returns pursuant to a direct-pay permit shall be monthly.

29  As used in this subsection, "person" means a single legal

30  entity and does not mean a group or combination of affiliated

31

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  1  entities or entities controlled by one person or group of

  2  persons.

  3         Section 4.  Effective January 1, 2004, paragraph (d) of

  4  subsection (1) of section 202.12, Florida Statutes, as created

  5  by this act, is amended to read:

  6         202.12  Sales of communications services.--The

  7  Legislature finds that every person who engages in the

  8  business of selling communications services at retail in this

  9  state is exercising a taxable privilege. It is the intent of

10  the Legislature that the tax imposed by chapter 203 be

11  administered as provided in this chapter.

12         (1)  For the exercise of such privilege, a tax is

13  levied on each taxable transaction, and the tax is due and

14  payable as follows:

15         (d)  At the rate set forth in paragraph (a) on the

16  sales price of private communications services provided within

17  this state, which shall be determined in accordance with the

18  following provisions:.

19         1.  Any charge with respect to a channel termination

20  point located within this state;

21         2.  Any charge for the use of a channel between two

22  channel termination points located in this state; and

23         3.  Where channel termination points are located both

24  within and outside of this state:

25         a.  If any segment between two such channel termination

26  points is separately billed, 50 percent of such charge; and

27         b.  If any segment of the circuit is not separately

28  billed, an amount equal to the total charge for such circuit

29  multiplied by a fraction, the numerator of which is the number

30  of channel termination points within this state and the

31  denominator of which is the total number of channel

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  1  termination points of the circuit. In determining the sales

  2  price of private communications services subject to tax, the

  3  communications service provider shall be entitled to use any

  4  method that reasonably allocates the total charges among the

  5  states in which channel termination points are located. An

  6  allocation method is deemed to be reasonable for purposes of

  7  this paragraph if the communications service provider

  8  regularly used such method for Florida tax purposes prior to

  9  December 31, 2000. If a communications service provider uses a

10  reasonable allocation method, such provider shall be held

11  harmless from any liability for additional tax, interest, or

12  penalty based on a different allocation method.

13

14  The gross receipts tax imposed by chapter 203 shall be

15  collected on the same taxable transactions and remitted with

16  the tax imposed by this paragraph.

17         Section 5.  Effective with respect to bills issued by

18  communications services providers after August 1, 2002,

19  section 202.155, Florida Statutes, is created to read:

20         202.155  Special rules for mobile communications

21  services.--

22         (1)  A home service provider shall be responsible for

23  obtaining and maintaining the customer's place of primary use.

24  Subject to subsections (2) and (3), if the home service

25  provider's reliance on information provided by its customer is

26  in good faith:

27         (a)  The home service provider shall be entitled to

28  rely on the applicable residential or business street address

29  supplied by such customer.

30         (b)  The home service provider shall be held harmless

31  from liability for any additional taxes imposed by or pursuant

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  1  to this chapter or chapter 203 which are based on a different

  2  determination of such customer's place of primary use.

  3         (2)  Except as provided in subsection (3), a home

  4  service provider shall be allowed to treat the address used

  5  for tax purposes for any customer under a service contract in

  6  effect on August 1, 2002, as that customer's place of primary

  7  use for the remaining term of such service contract or

  8  agreement, excluding any extension or renewal of such service

  9  contract or agreement.

10         (3)(a)  The department shall provide notice to the

11  customer of its intent to redetermine the customer's place of

12  primary use. If a final order is entered ruling that the

13  address used by a home service provider as a customer's place

14  of primary use does not meet the definition of "place of

15  primary use" provided by s. 202.11, the department shall

16  notify the home service provider of the proper address to be

17  used as such customer's place of primary use. The home service

18  provider shall begin using the correct address within 120

19  days.

20         (b)  The department shall provide notice to the home

21  service provider of its intent to redetermine the assignment

22  of a taxing jurisdiction by a home service provider under s.

23  202.22. If a final order is entered ruling that the

24  jurisdiction assigned by the home service provider is

25  incorrect, the department shall notify the home service

26  provider of the proper jurisdictional assignment. The home

27  service provider shall begin using the correct jurisdictional

28  assignment within 120 days.

29         (4)(a)  If a mobile communications service is not

30  subject to the taxes administered pursuant to this chapter,

31  and if the sales price of such service is aggregated with and

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  1  not separately stated from the sales price of services subject

  2  to tax, then the nontaxable mobile communications service

  3  shall be treated as being subject to tax unless the home

  4  service provider can reasonably identify the sales price of

  5  the service not subject to tax from its books and records kept

  6  in the regular course of business.

  7         (b)  If a mobile communications service is not subject

  8  to the taxes administered pursuant to this chapter, a customer

  9  may not rely upon the nontaxability of such service unless the

10  customer's home service provider separately states the sales

11  price of such nontaxable services or the home service provider

12  elects, after receiving a written request from the customer in

13  the form required by the provider, to provide verifiable data

14  based upon the home service provider's books and records that

15  are kept in the regular course of business that reasonably

16  identifies the sales price of such nontaxable service.

17         Section 6.  Paragraph (a) of subsection (1) and

18  subsection (3) of section 202.16, Florida Statutes, are

19  amended to read:

20         202.16  Payment.--The taxes imposed or administered

21  under this chapter and chapter 203 shall be collected from all

22  dealers of taxable communications services on the sale at

23  retail in this state of communications services taxable under

24  this chapter and chapter 203. The full amount of the taxes on

25  a credit sale, installment sale, or sale made on any kind of

26  deferred payment plan is due at the moment of the transaction

27  in the same manner as a cash sale.

28         (1)(a)  Except as otherwise provided in ss.

29  202.12(1)(b) and 202.15, the taxes collected under this

30  chapter and chapter 203, including any penalties or interest

31  attributable to the nonpayment of such taxes or for

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  1  noncompliance with this chapter or chapter 203, shall be paid

  2  by the purchaser of the communications service and shall be

  3  collected from such person by the dealer of communications

  4  services.

  5         (3)  Notwithstanding the rate of tax on the sale of

  6  communications services imposed pursuant to this chapter and

  7  chapter 203, the department shall make available in an

  8  electronic format or otherwise prescribe by rule the tax

  9  amounts and brackets applicable to each taxable sale such that

10  the tax collected results in a tax rate no less than the tax

11  rate imposed pursuant to this chapter and chapter 203.

12         Section 7.  Subsections (1), (2), (4), and (6) of

13  section 202.17, Florida Statutes, are amended to read:

14         202.17  Registration.--

15         (1)  Each person seeking to engage in business as a

16  dealer of communications services must file with the

17  department an application for a certificate of registration.

18  Registration under this section does not constitute

19  registration with a municipality or county for the purpose of

20  placing and maintaining communications facilities in municipal

21  or county rights-of-way, as described in s. 337.401.

22         (2)  A person may not engage in the business of

23  providing communications services without first obtaining a

24  certificate of registration. The failure or refusal to submit

25  an application by any person required to register, as required

26  by this section, is a misdemeanor of the first degree,

27  punishable as provided in s. 775.082 or s. 775.083. Any person

28  who fails or refuses to register shall pay an initial

29  registration fee of $100 in lieu of the $5 registration fee

30  prescribed under subsection (4). However, this fee increase

31

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  1  may be waived by the department if the failure is due to

  2  reasonable cause.

  3         (4)  Each application required by paragraph (3)(a) must

  4  be accompanied by a registration fee of $5, to be deposited in

  5  the General Revenue Fund, and must set forth:

  6         (a)  The name under which the person will transact

  7  business within this state.

  8         (b)  The street address of his or her principal office

  9  or place of business within this state and of the location

10  where records are available for inspection.

11         (c)  The name and complete residence address of the

12  owner or the names and residence addresses of the partners, if

13  the applicant is a partnership, or of the principal officers,

14  if the applicant is a corporation or association. If the

15  applicant is a corporation organized under the laws of another

16  state, territory, or country, he or she must also file with

17  the application a certified copy of the certificate or license

18  issued by the Department of State showing that the corporation

19  is authorized to transact business in this state.

20         (d)  Any other data required by the department.

21         (6)  In addition to the certificate of registration,

22  the department shall provide to each newly registered dealer

23  an initial annual resale certificate that is valid for the

24  remainder of the period of issuance remaining portion of the

25  year. The department shall provide to each active dealer,

26  except persons registered pursuant to s. 202.15, an annual

27  resale certificate. As used in this section, "active dealer"

28  means a person who is registered with the department and who

29  is required to file a return at least once during each

30  applicable reporting period.

31

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  1         Section 8.  Subsection (2) and paragraphs (a) and (c)

  2  of subsection (3) of section 202.18, Florida Statutes, are

  3  amended to read:

  4         202.18  Allocation and disposition of tax

  5  proceeds.--The proceeds of the communications services taxes

  6  remitted under this chapter shall be treated as follows:

  7         (2)  The proceeds of the taxes remitted under s.

  8  202.12(1)(c) shall be divided as follows:

  9         (a)  The portion of such proceeds which constitutes

10  gross receipts taxes, imposed at the rate prescribed in

11  chapter 203, shall be deposited as provided by law and in

12  accordance with s. 9, Art. XII of the State Constitution.

13         (b)  Sixty-three percent The portion of the remainder

14  such proceeds which is derived from the rate component

15  specified in s. 202.12(1)(c)1. shall be allocated to the state

16  and distributed pursuant to s. 212.20(6), except that the

17  proceeds allocated pursuant to s. 212.20(6)(d)3. shall be

18  prorated to the participating counties in the same proportion

19  as that month's collection of the taxes and fees imposed

20  pursuant to chapter 212 and paragraph (1)(b).

21         (c)1.  During each calendar year, the remaining portion

22  of such proceeds shall be transferred to the Local Government

23  Half-cent Sales Tax Clearing Trust Fund and shall be allocated

24  in the same proportion as the allocation of total receipts of

25  the half-cent sales tax under s. 218.61 and the emergency

26  distribution under s. 218.65 in the prior state fiscal year.

27  However, during calendar year 2001, state fiscal year

28  2000-2001 proportions shall be used.

29         2.  The proportion of the proceeds allocated based on

30  the emergency distribution under s. 218.65 shall be

31  distributed pursuant to s. 218.65.

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  1         3.  In each calendar year, the proportion of the

  2  proceeds allocated based on the half-cent sales tax under s.

  3  218.61 shall be allocated to each county in the same

  4  proportion as the county's percentage of total sales tax

  5  allocation for the prior state fiscal year and distributed

  6  pursuant to s. 218.62, except that for calendar year 2001,

  7  state fiscal year 2000-2001 proportions shall be used. The

  8  remaining portion of such proceeds shall be allocated to the

  9  municipalities and counties in proportion to the allocation of

10  receipts from the half-cent sales tax under s. 218.61 and the

11  emergency distribution of such tax under s. 218.65.

12         4.  The department shall distribute the appropriate

13  amount to each municipality and county each month at the same

14  time that local communications services taxes are distributed

15  pursuant to subsection (3).

16         (3)(a)  Notwithstanding any law to the contrary, the

17  proceeds of each local communications services tax levied by a

18  municipality or county pursuant to s. 202.19(1) or s.

19  202.20(1), less the department's costs of administration,

20  shall be transferred to the Local Communications Services Tax

21  Clearing Trust Fund and held there to be distributed to such

22  municipality or county. However, the proceeds of any

23  communications services tax imposed pursuant to s. 202.19(5)

24  shall be deposited and disbursed in accordance with ss.

25  212.054 and 212.055. For purposes of this section, the

26  proceeds of any tax levied by a municipality, county, or

27  school board under s. 202.19(1) or s. 202.20(1) are all funds

28  collected and received by the department pursuant to a

29  specific levy authorized by such sections section, including

30  any interest and penalties attributable to the tax levy.

31

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  1         (c)1.  Except as otherwise provided in this paragraph,

  2  proceeds of the taxes levied pursuant to s. 202.19, less

  3  amounts deducted for costs of administration in accordance

  4  with paragraph (b), shall be distributed monthly to the

  5  appropriate jurisdictions. The proceeds of taxes imposed

  6  pursuant to s. 202.19(5) shall be distributed in the same

  7  manner as discretionary surtaxes are distributed, in

  8  accordance with ss. 212.054 and 212.055.

  9         2.  The department shall make any adjustments to the

10  distributions pursuant to this paragraph which are necessary

11  to reflect the proper amounts due to individual jurisdictions.

12  In the event that the department adjusts amounts due to

13  reflect a correction in the situsing of a customer, such

14  adjustment shall be limited to the amount of tax actually

15  collected from such customer by the dealer of communication

16  services.

17         Section 9.  Effective with respect to communications

18  services reflected on bills dated on or after October 1, 2001,

19  section 202.19, Florida Statutes, is amended to read:

20         202.19  Authorization to impose local communications

21  services tax.--

22         (1)  The governing authority of each county and

23  municipality may, by ordinance, levy a discretionary

24  communications services tax.

25         (2)(a)  Charter counties and municipalities may levy

26  the tax authorized by subsection (1) at a rate of up to 5.1

27  percent for municipalities and charter counties that have not

28  chosen to levy permit fees, and at a rate of up to 4.98

29  percent for municipalities and charter counties that have

30  chosen to levy permit fees.

31

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  1         (b)  Noncharter counties may levy the tax authorized by

  2  subsection (1) at a rate of up to 1.6 percent.

  3         (c)  The maximum rates authorized by paragraphs (a) and

  4  (b) do not include the add-ons of up to 0.12 percent for

  5  municipalities and charter counties or of up to 0.24 percent

  6  for noncharter counties authorized pursuant to s. 337.401, nor

  7  do they supersede conversion or emergency rates authorized by

  8  s. 202.20 which are in excess of these maximum rates. The rate

  9  of such tax shall be as follows:

10         (a)  For municipalities and charter counties, the rate

11  shall be up to the maximum rate determined for municipalities

12  and charter counties in accordance with s. 202.20(2).

13         (b)  For all other counties, the rate shall be up to

14  the maximum rate determined for other counties in accordance

15  with s. 202.20(2).

16

17  The rate imposed by any municipality or county shall be

18  expressed in increments of one-tenth of a percent and rounded

19  up to the nearest one-tenth percent.

20         (3)(a)  The maximum rates established under subsection

21  (2) reflect the rates for communications services taxes

22  imposed under this chapter which are necessary for each

23  municipality or county to raise the maximum amount of revenues

24  which it was authorized to raise prior to July 1, 2000,

25  through the imposition of taxes, charges, and fees, but that

26  it is prohibited from imposing under s. 202.24, other than the

27  discretionary surtax authorized under s. 212.055. It is the

28  legislative intent that the maximum rates for charter counties

29  be calculated by treating them as having had the same

30  authority as municipalities to impose franchise fees on

31  recurring local telecommunication service revenues prior to

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  1  July 1, 2000. However, the Legislature recognizes that the

  2  authority of charter counties to impose such fees is in

  3  dispute, and the treatment provided in this section is not an

  4  expression of legislative intent that charter counties

  5  actually do or do not possess such authority.

  6         (a)(b)  The tax authorized under this section includes

  7  any fee or other consideration to which the municipality or

  8  county is otherwise entitled for granting permission to

  9  dealers of communications services, including, but not limited

10  to, or providers of cable television services, as authorized

11  in 47 U.S.C. s. 542, to use or occupy its roads or

12  rights-of-way for the placement, construction, and maintenance

13  of poles, wires, and other fixtures used in the provision of

14  communications services.

15         (b)(c)  This subsection does not supersede or impair

16  the right, if any, of a municipality or county to require the

17  payment of consideration or to require the payment of

18  regulatory fees or assessments by persons using or occupying

19  its roads or rights-of-way in a capacity other than that of a

20  dealer of communications services.

21         (4)(a)1.  Except as otherwise provided in this section,

22  the tax imposed by any municipality shall be on all

23  communications services subject to tax under s. 202.12 which:

24         a.1.  Originate or terminate in this state; and

25         b.2.  Are charged to a service address in the

26  municipality.

27         2.  With respect to private communications services,

28  the tax shall be on the sales price of such services provided

29  within the municipality. In determining the sales price of

30  private communications services subject to tax, the

31  communications service provider shall be entitled to use any

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  1  method that reasonably allocates the total charges among the

  2  state and local taxing jurisdictions in which channel

  3  termination points are located. An allocation method is deemed

  4  to be reasonable for purposes of this subparagraph if the

  5  communications service provider regularly used such method for

  6  Florida tax purposes prior to December 31, 2000. If a

  7  communications service provider uses a reasonable allocation

  8  method, such provider shall be held harmless from any

  9  liability for additional tax, interest, or penalty based on a

10  different allocation method.

11         (b)1.  Except as otherwise provided in this section,

12  the tax imposed by any county under subsection (1) shall be on

13  all communications services subject to tax under s. 202.12

14  which:

15         a.1.  Originate or terminate in this state; and

16         b.2.  Are charged to a service address in the

17  unincorporated area of the county.

18         2.  With respect to private communications services,

19  the tax shall be on the sales price of such services provided

20  within the unincorporated area of the county. In determining

21  the amount of charges for private communications services

22  subject to tax, the communications service provider shall be

23  entitled to use any method that reasonably allocates the total

24  charges among the state and local taxing jurisdictions in

25  which channel termination points are located. An allocation

26  method is deemed to be reasonable for purposes of this

27  subparagraph if the communications service provider regularly

28  used such method for Florida tax purposes prior to December

29  31, 2000. If a communications service provider uses a

30  reasonable allocation method, such provider shall be held

31

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  1  harmless from any liability for additional tax, interest, or

  2  penalty based on a different allocation method.

  3         (5)  In addition to the communications services taxes

  4  authorized by subsection (1), a discretionary sales surtax

  5  that a county or school board has levied under s. 212.055 is

  6  imposed as a local communications services tax under this

  7  section, and the rate shall be determined in accordance with

  8  s. 202.20(3)(5).

  9         (a)  Except as otherwise provided in this subsection,

10  each such tax rate shall be applied, in addition to the other

11  tax rates applied under this chapter, to communications

12  services subject to tax under s. 202.12 which:

13         1.(a)  Originate or terminate in this state; and

14         2.(b)  Are charged to a service address in the county.

15         (b)  With respect to private communications services,

16  the tax shall be on the sales price of such services provided

17  within the county. In determining the sales price of private

18  communications services subject to tax, the communications

19  service provider shall be entitled to use any method that

20  reasonably allocates the total charges among the state and

21  local taxing jurisdictions in which channel termination points

22  are located. An allocation method is deemed to be reasonable

23  for purposes of this paragraph if the communications service

24  provider regularly used such method for Florida tax purposes

25  prior to December 31, 2000. If a communications service

26  provider uses a reasonable allocation method, such provider

27  shall be held harmless from any liability for additional tax,

28  interest, or penalty based on a different allocation method.

29         (6)  Notwithstanding any other provision of this

30  section, a tax imposed under this section does not apply to

31  any direct-to-home satellite service.

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  1         (7)  Any tax imposed by a municipality, school board,

  2  or county under this section also applies to the actual cost

  3  of operating a substitute communications system, to be paid in

  4  accordance with s. 202.15. This subsection does not apply to

  5  the use by any provider of its own communications system to

  6  conduct a business of providing communications services or to

  7  the use of any communications system operated by a county, a

  8  municipality, the state, or any political subdivision of the

  9  state.

10         (8)  Notwithstanding any law to the contrary, a tax

11  imposed under this section shall not exceed $25,000 per

12  calendar year on communications services charges billed to a

13  service address located in a municipality or county imposing a

14  local communications services tax for interstate

15  communications services that originate outside this state and

16  terminate within this state. This subsection applies only to

17  holders of a direct-pay permit issued under s. 202.12(3) this

18  subsection. A person who does not qualify for a direct-pay

19  permit under s. 202.12(3) does not qualify for a direct-pay

20  permit under this subsection.  A refund may not be given for

21  taxes paid before receiving a direct-pay permit. Upon

22  application, the department shall identify the service

23  addresses qualifying for the limitation provided by this

24  subsection on the direct-pay permit issued under s. 202.12(3)

25  and authorize may issue a direct-pay permit to the purchaser

26  of communications services authorizing such purchaser to pay

27  the local communications tax on such interstate services

28  directly to the department if the application indicates that

29  the majority of such services used by such person and billed

30  to a service address are for communications originating

31  outside of this state and terminating in this state. The

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  1  direct-pay permit shall also indicate the counties or

  2  municipalities to which it applies.  Any dealer of

  3  communications services furnishing communications services to

  4  the holder of a valid direct-pay permit is relieved of the

  5  obligation to collect and remit the tax on such services. Tax

  6  payments and returns pursuant to a direct-pay permit shall be

  7  monthly. As used in this subsection, "person" means a single

  8  legal entity and does not mean a group or combination of

  9  affiliated entities or entities controlled by one person or

10  group of persons.

11         (9)  A municipality or county that imposes a tax under

12  subsection (1) may use The revenues raised by any such tax

13  imposed under subsection (1) or s. 202.20(1) may be used by a

14  municipality or county for any public purpose, including, but

15  not limited to, pledging such revenues for the repayment of

16  current or future bonded indebtedness. Revenues raised by a

17  tax imposed under subsection (5) shall be used for the same

18  purposes as the underlying discretionary sales surtax imposed

19  by the county or school board under s. 212.055.

20         (10)  Notwithstanding any provision of law to the

21  contrary, the exemption set forth in s. 202.125(1) shall not

22  apply to a tax imposed by a municipality, school board, or

23  county pursuant to subsection (4) or subsection (5).

24         (11)  To the extent that a provider of communications

25  services is required to pay to a local taxing jurisdiction a

26  tax, charge, or other fee under any franchise agreement or

27  ordinance with respect to the services or revenues that are

28  also subject to the tax imposed by this section, such provider

29  is entitled to a credit against the amount payable to the

30  state pursuant to this section in the amount of such tax,

31  charge, or fee with respect to such services or revenues. The

                                  33

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  1  amount of such credit shall be deducted from the amount that

  2  such local taxing jurisdiction is entitled to receive under s.

  3  202.18(3).

  4         Section 10.  Effective January 1, 2004, subsections (4)

  5  and (5) of section 202.19, Florida Statutes, as amended by

  6  this act, are amended to read:

  7         202.19  Authorization to impose local communications

  8  services tax.--

  9         (4)(a)1.  Except as otherwise provided in this section,

10  the tax imposed by any municipality shall be on all

11  communications services subject to tax under s. 202.12 which:

12         a.  Originate or terminate in this state; and

13         b.  Are charged to a service address in the

14  municipality.

15         2.  With respect to private communications services,

16  the tax shall be on the sales price of such services provided

17  within the municipality, which shall be determined in

18  accordance with the following provisions:.

19         a.  Any charge with respect to a channel termination

20  point located within such municipality;

21         b.  Any charge for the use of a channel between two

22  channel termination points located in such municipality; and

23         c.  Where channel termination points are located both

24  within and outside of the municipality:

25         (I)  If any segment between two such channel

26  termination points is separately billed, 50 percent of such

27  charge; and

28         (II)  If any segment of the circuit is not separately

29  billed, an amount equal to the total charge for such circuit

30  multiplied by a fraction, the numerator of which is the number

31  of channel termination points within such municipality and the

                                  34

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  1  denominator of which is the total number of channel

  2  termination points of the circuit. In determining the sales

  3  price of private communications services subject to tax, the

  4  communications service provider shall be entitled to use any

  5  method that reasonably allocates the total charges among the

  6  state and local taxing jurisdictions in which channel

  7  termination points are located. An allocation method is deemed

  8  to be reasonable for purposes of this subparagraph if the

  9  communications service provider regularly used such method for

10  Florida tax purposes prior to December 31, 2000. If a

11  communications service provider uses a reasonable allocation

12  method, such provider shall be held harmless from any

13  liability for additional tax, interest, or penalty based on a

14  different allocation method.

15         (b)1.  Except as otherwise provided in this section,

16  the tax imposed by any county under subsection (1) shall be on

17  all communications services subject to tax under s. 202.12

18  which:

19         a.  Originate or terminate in this state; and

20         b.  Are charged to a service address in the

21  unincorporated area of the county.

22         2.  With respect to private communications services,

23  the tax shall be on the sales price of such services provided

24  within the unincorporated area of the county, which shall be

25  determined in accordance with the following provisions:.

26         a.  Any charge with respect to a channel termination

27  point located within the unincorporated area of such county;

28         b.  Any charge for the use of a channel between two

29  channel termination points located in the unincorporated area

30  of such county; and

31

                                  35

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  1         c.  Where channel termination points are located both

  2  within and outside of the unincorporated area of such county:

  3         (I)  If any segment between two such channel

  4  termination points is separately billed, 50 percent of such

  5  charge; and

  6         (II)  If any segment of the circuit is not separately

  7  billed, an amount equal to the total charge for such circuit

  8  multiplied by a fraction, the numerator of which is the number

  9  of channel termination points within the unincorporated area

10  of such county and the denominator of which is the total

11  number of channel termination points of the circuit. In

12  determining the amount of charges for private communications

13  services subject to tax, the communications service provider

14  shall be entitled to use any method that reasonably allocates

15  the total charges among the state and local taxing

16  jurisdictions in which channel termination points are located.

17  An allocation method is deemed to be reasonable for purposes

18  of this subparagraph if the communications service provider

19  regularly used such method for Florida tax purposes prior to

20  December 31, 2000. If a communications service provider uses a

21  reasonable allocation method, such provider shall be held

22  harmless from any liability for additional tax, interest, or

23  penalty based on a different allocation method.

24         (5)  In addition to the communications services taxes

25  authorized by subsection (1), a discretionary sales surtax

26  that a county or school board has levied under s. 212.055 is

27  imposed as a local communications services tax under this

28  section, and the rate shall be determined in accordance with

29  s. 202.20(3).

30         (a)  Except as otherwise provided in this subsection,

31  each such tax rate shall be applied, in addition to the other

                                  36

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  1  tax rates applied under this chapter, to communications

  2  services subject to tax under s. 202.12 which:

  3         1.  Originate or terminate in this state; and

  4         2.  Are charged to a service address in the county.

  5         (b)  With respect to private communications services,

  6  the tax shall be on the sales price of such services provided

  7  within the county, which shall be determined in accordance

  8  with the following provisions:.

  9         1.  Any charge with respect to a channel termination

10  point located within such county;

11         2.  Any charge for the use of a channel between two

12  channel termination points located in such county; and

13         3.  Where channel termination points are located both

14  within and outside of such county:

15         a.  If any segment between two such channel termination

16  points is separately billed, 50 percent of such charge; and

17         b.  If any segment of the circuit is not separately

18  billed, an amount equal to the total charge for such circuit

19  multiplied by a fraction, the numerator of which is the number

20  of channel termination points within such county and the

21  denominator of which is the total number of channel

22  termination points of the circuit. In determining the sales

23  price of private communications services subject to tax, the

24  communications service provider shall be entitled to use any

25  method that reasonably allocates the total charges among the

26  state and local taxing jurisdictions in which channel

27  termination points are located. An allocation method is deemed

28  to be reasonable for purposes of this paragraph if the

29  communications service provider regularly used such method for

30  Florida tax purposes prior to December 31, 2000. If a

31  communications service provider uses a reasonable allocation

                                  37

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  1  method, such provider shall be held harmless from any

  2  liability for additional tax, interest, or penalty based on a

  3  different allocation method.

  4         Section 11.  Effective with respect to bills issued by

  5  communications services providers after August 1, 2002,

  6  subsection (12) is added to section 202.19, Florida Statutes,

  7  to read:

  8         202.19  Authorization to impose local communications

  9  services tax.--

10         (12)  Notwithstanding any other provision of this

11  section, with respect to mobile communications services, the

12  rate of a local communications services tax levied under this

13  section shall be applied to the sales price of all mobile

14  communications services deemed to be provided to a customer by

15  a home service provider pursuant to s. 117(a) of the Mobile

16  Telecommunications Sourcing Act, Pub. L. No. 106-252, if such

17  customer's service address is located within the municipality

18  levying the tax or within the unincorporated area of the

19  county levying the tax, as the case may be.

20         Section 12.  Effective with respect to communications

21  services reflected on bills dated on or after October 1, 2001,

22  section 202.20, Florida Statutes, is amended to read:

23         202.20  Local communications services tax conversion

24  rates.--

25         (1)(a)  For the period of October 1, 2001, through

26  September 30, 2002, there are hereby levied the following

27  local communications services tax conversion rates on taxable

28  sales as authorized by s. 202.19. The conversion rates take

29  effect without any action required by the local government.

30  The conversion rates for local governments that have not

31  chosen to levy permit fees do not include the add-ons of up to

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  1  0.12 percent for municipalities and charter counties or of up

  2  to 0.24 percent for noncharter counties authorized pursuant to

  3  s. 337.401.

  4

  5  Jurisdiction   County          Conversion      Conversion

  6                                 rates for       rates for

  7                                 local           local

  8                                 governments     governments

  9                                 that have NOT   that have

10                                 chosen to       chosen to

11                                 levy            levy

12                                 permit fees     permit fees

13

14  ALACHUA        Alachua         5.00%           4.88%

15  Alachua        Alachua         4.10%           3.98%

16  Archer         Alachua         3.30%           3.18%

17  Gainesville    Alachua         5.30%           5.18%

18  Hawthorne      Alachua         2.00%           1.88%

19  High Springs   Alachua         2.80%           2.68%

20  LaCrosse       Alachua         3.60%           3.48%

21  Micanopy       Alachua         2.70%           2.58%

22  Newberry       Alachua         4.60%           4.48%

23  Waldo          Alachua         1.40%           1.28%

24  BAKER          Baker           0.50%           0.50%

25  Glen Saint

26  Mary           Baker           5.70%           5.58%

27  Macclenny      Baker           6.40%           6.28%

28  BAY            Bay             0.00%           0.00%

29  Callaway       Bay             5.50%           5.38%

30  Cedar Grove    Bay             5.20%           5.08%

31  Lynn Haven     Bay             5.30%           5.18%

                                  39

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  1  Mexico Beach   Bay             3.20%           3.08%

  2  Panama City    Bay             5.30%           5.18%

  3  Panama City

  4  Beach          Bay             3.80%           3.68%

  5  Parker         Bay             5.10%           4.98%

  6  Springfield    Bay             4.40%           4.28%

  7  BRADFORD       Bradford        0.50%           0.50%

  8  Brooker        Bradford        3.20%           3.08%

  9  Hampton        Bradford        2.40%           2.28%

10  Lawtey         Bradford        1.20%           1.08%

11  Starke         Bradford        3.80%           3.08%

12  BREVARD        Brevard         1.40%           1.18%

13  Cape

14  Canaveral      Brevard         4.90%           4.78%

15  Cocoa          Brevard         4.30%           4.18%

16  Cocoa Beach    Brevard         5.50%           5.38%

17  Indialantic    Brevard         6.70%           6.58%

18  Indian

19  Harbour Beach  Brevard         4.30%           4.18%

20  Malabar        Brevard         5.30%           5.18%

21  Melbourne      Brevard         5.40%           5.28%

22  Melbourne

23  Beach          Brevard         5.20%           5.08%

24  Melbourne

25  Village        Brevard         4.50%           4.38%

26  Palm Bay       Brevard         5.40%           5.28%

27  Palm Shores    Brevard         5.20%           5.08%

28  Rockledge      Brevard         4.40%           4.28%

29  Satellite

30  Beach          Brevard         1.80%           1.68%

31  Titusville     Brevard         5.70%           5.58%

                                  40

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  1  West

  2  Melbourne      Brevard         5.80%           5.68%

  3  BROWARD        Broward         5.20%           5.08%

  4  Coconut Creek  Broward         5.10%           4.98%

  5  Cooper City    Broward         5.20%           5.08%

  6  Coral Springs  Broward         5.40%           5.28%

  7  Dania          Broward         5.60%           5.48%

  8  Davie          Broward         5.60%           5.48%

  9  Deerfield

10  Beach          Broward         1.50%           1.38%

11  Ft.

12  Lauderdale     Broward         5.50%           5.38%

13  Hallandale     Broward         5.20%           5.08%

14  Hillsboro

15  Beach          Broward         1.30%           1.18%

16  Hollywood      Broward         5.20%           5.08%

17  Lauderdale-

18  by-the-Sea     Broward         5.30%           5.18%

19  Lauderdale

20  Lakes          Broward         5.60%           5.48%

21  Lauderhill     Broward         5.50%           5.38%

22  Lazy Lake

23  Village        Broward         0.60%           0.48%

24  Lighthouse

25  Point          Broward         6.60%           6.48%

26  Margate        Broward         5.60%           5.48%

27  Miramar        Broward         5.40%           5.28%

28  North

29  Lauderdale     Broward         4.10%           3.98%

30  Oakland Park   Broward         5.70%           5.58%

31  Parkland       Broward         1.40%           1.28%

                                  41

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  1  Pembroke Park  Broward         5.00%           4.88%

  2  Pembroke

  3  Pines          Broward         5.70%           5.58%

  4  Plantation     Broward         5.00%           4.88%

  5  Pompano Beach  Broward         4.90%           4.78%

  6  Sea Ranch

  7  Lakes          Broward         1.60%           1.48%

  8  Southwest

  9  Ranches        Broward         4.90%           4.78%

10  Sunrise        Broward         5.00%           4.88%

11  Tamarac        Broward         2.50%           1.78%

12  Weston         Broward         5.50%           5.38%

13  Wilton Manors  Broward         5.90%           5.78%

14  CALHOUN        Calhoun         0.00%           0.00%

15  Altha          Calhoun         4.30%           4.18%

16  Blountstown    Calhoun         1.40%           1.28%

17  CHARLOTTE      Charlotte       2.00%           1.88%

18  Punta Gorda    Charlotte       5.40%           5.28%

19  CITRUS         Citrus          2.10%           2.10%

20  Crystal River  Citrus          5.60%           5.48%

21  Inverness      Citrus          5.60%           5.48%

22  CLAY           Clay            6.30%           6.18%

23  Green Cove

24  Springs        Clay            4.00%           3.88%

25  Keystone

26  Heights        Clay            2.30%           2.18%

27  Orange Park    Clay            0.80%           0.68%

28  Penney Farms   Clay            2.00%           1.88%

29  COLLIER        Collier         2.30%           2.30%

30  Everglades     Collier         4.20%           3.88%

31  Marco Island   Collier         2.50%           1.98%

                                  42

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  1  Naples         Collier         3.60%           3.48%

  2  COLUMBIA       Columbia        1.40%           1.40%

  3  Ft. White      Columbia        0.70%           0.58%

  4  Lake City      Columbia        4.70%           4.58%

  5  DESOTO         DeSoto          2.20%           2.20%

  6  Arcadia        DeSoto          4.00%           3.88%

  7  DIXIE          Dixie           0.10%           0.10%

  8  Cross City     Dixie           2.70%           2.58%

  9  Horseshoe

10  Beach          Dixie           6.70%           6.58%

11  DUVAL/Jax      Duval           4.80%           4.68%

12  Atlantic

13  Beach          Duval           6.40%           6.28%

14  Baldwin        Duval           6.60%           6.48%

15  Jacksonville

16  Beach          Duval           5.00%           4.78%

17  Neptune Beach  Duval           4.30%           4.18%

18  ESCAMBIA       Escambia        1.70%           1.70%

19  Century        Escambia        2.30%           2.18%

20  Pensacola      Escambia        5.50%           5.38%

21  FLAGLER        Flagler         0.70%           0.70%

22  Beverly Beach  Flagler         2.00%           1.88%

23  Bunnell        Flagler         2.70%           2.58%

24  Flagler Beach  Flagler &

25                 Volusia         5.40%           5.28%

26  Marineland     Flagler &

27                 St. Johns       0.40%           0.28%

28  Palm Coast     Flagler         1.40%           1.28%

29  FRANKLIN       Franklin        0.90%           0.90%

30  Apalachicola   Franklin        3.90%           3.78%

31  Carrabelle     Franklin        6.20%           6.08%

                                  43

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  1  GADSDEN        Gadsden         0.30%           0.30%

  2  Chattahoochee  Gadsden         1.10%           0.98%

  3  Greensboro     Gadsden         0.00%           0.00%

  4  Gretna         Gadsden         4.20%           4.08%

  5  Havana         Gadsden         0.80%           0.68%

  6  Midway         Gadsden         4.00%           3.88%

  7  Quincy         Gadsden         1.20%           1.08%

  8  GILCHRIST      Gilchrist       0.00%           0.00%

  9  Bell           Gilchrist       4.80%           4.68%

10  Fanning        Gilchrist &

11  Springs        Levy            6.00%           5.88%

12  Trenton        Gilchrist       4.20%           4.08%

13  GLADES         Glades          0.50%           0.50%

14  Moore Haven    Glades          1.30%           1.18%

15  GULF           Gulf            0.40%           0.40%

16  Port St. Joe   Gulf            3.90%           3.78%

17  Wewahitchka    Gulf            3.90%           3.78%

18  HAMILTON       Hamilton        0.30%           0.30%

19  Jasper         Hamilton        5.20%           4.98%

20  Jennings       Hamilton        1.60%           1.48%

21  White Springs  Hamilton        5.40%           5.28%

22  HARDEE         Hardee          1.20%           1.20%

23  Bowling Green  Hardee          3.40%           3.28%

24  Wauchula       Hardee          5.40%           5.28%

25  Zolfo Springs  Hardee          2.40%           2.28%

26  HENDRY         Hendry          0.70%           0.70%

27  Clewiston      Hendry          3.50%           3.38%

28  La Belle       Hendry          4.40%           4.28%

29  HERNANDO       Hernando        1.50%           1.50%

30  Brooksville    Hernando        1.00%           0.88%

31  Weeki Wachee   Hernando        0.10%           0.00%

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  1  HIGHLANDS      Highlands       1.20%           1.20%

  2  Avon Park      Highlands       4.70%           4.58%

  3  Lake Placid    Highlands       1.00%           0.88%

  4  Sebring        Highlands       1.20%           0.88%

  5  HILLSBOROUGH   Hillsborough    2.20%           2.08%

  6  Plant City     Hillsborough    6.10%           5.98%

  7  Tampa          Hillsborough    5.50%           5.28%

  8  Temple

  9  Terrace        Hillsborough    5.80%           5.68%

10  HOLMES         Holmes          0.20%           0.20%

11  Bonifay        Holmes          6.20%           6.08%

12  Esto           Holmes          0.90%           0.78%

13  Noma           Holmes          0.20%           0.08%

14  Ponce de Leon  Holmes          2.90%           2.78%

15  Westville      Holmes          1.00%           0.88%

16  INDIAN RIVER   Indian River    1.50%           1.50%

17  Fellsmere      Indian River    4.40%           4.28%

18  Indian River

19  Shores         Indian River    3.00%           2.88%

20  Orchid         Indian River    2.30%           2.18%

21  Sebastian      Indian River    3.50%           3.38%

22  Vero Beach     Indian River    5.40%           5.28%

23  JACKSON        Jackson         0.20%           0.20%

24  Alford         Jackson         0.30%           0.18%

25  Bascom         Jackson         1.30%           1.18%

26  Campbellton    Jackson         0.30%           0.18%

27  Cottondale     Jackson         4.70%           4.58%

28  Graceville     Jackson         4.80%           4.68%

29  Grand Ridge    Jackson         0.80%           0.68%

30  Greenwood      Jackson         0.40%           0.28%

31  Jacob City     Jackson         0.00%           0.00%

                                  45

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  1  Malone         Jackson         0.50%           0.38%

  2  Marianna       Jackson         4.30%           4.18%

  3  Sneads         Jackson         3.60%           3.48%

  4  JEFFERSON      Jefferson       1.00%           1.00%

  5  Monticello     Jefferson       4.90%           4.78%

  6  LAFAYETTE      Lafayette       0.00%           0.00%

  7  Mayo           Lafayette       2.10%           1.98%

  8  LAKE           Lake            1.90%           1.90%

  9  Astatula       Lake            4.80%           4.68%

10  Clermont       Lake            5.00%           4.88%

11  Eustis         Lake            5.50%           5.38%

12  Fruitland

13  Park           Lake            5.10%           4.98%

14  Groveland      Lake            5.30%           5.18%

15  Howey-in-

16  the-Hills      Lake            3.60%           3.48%

17  Lady Lake      Lake            1.50%           1.38%

18  Leesburg       Lake            1.40%           1.28%

19  Mascotte       Lake            4.20%           4.08%

20  Minneola       Lake            3.50%           3.38%

21  Montverde      Lake            1.90%           1.78%

22  Mount Dora     Lake            1.70%           1.28%

23  Tavares        Lake            5.60%           5.48%

24  Umatilla       Lake            3.40%           3.28%

25  LEE            Lee             2.20%           2.08%

26  Bonita

27  Springs        Lee             1.90%           1.78%

28  Cape Coral     Lee             1.60%           1.48%

29  Ft. Myers      Lee             5.10%           4.98%

30  Ft. Myers

31  Beach          Lee             2.30%           2.18%

                                  46

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  1  Sanibel        Lee             2.50%           2.38%

  2  LEON           Leon            1.10%           1.10%

  3  Tallahassee    Leon            4.70%           4.58%

  4  LEVY           Levy            0.00%           0.00%

  5  Bronson        Levy            2.80%           2.68%

  6  Cedar Key      Levy            2.30%           2.18%

  7  Chiefland      Levy            2.90%           2.78%

  8  Inglis         Levy            3.80%           3.68%

  9  Otter Creek    Levy            0.70%           0.58%

10  Williston      Levy            1.80%           1.68%

11  Yankeetown     Levy            6.00%           5.88%

12  LIBERTY        Liberty         0.60%           0.60%

13  Bristol        Liberty         3.10%           2.98%

14  MADISON        Madison         0.40%           0.40%

15  Greenville     Madison         2.30%           2.18%

16  Lee            Madison         0.50%           0.38%

17  Madison        Madison         5.30%           4.88%

18  MANATEE        Manatee         0.80%           0.80%

19  Anna Maria     Manatee         1.50%           1.38%

20  Bradenton      Manatee         6.10%           5.98%

21  Bradenton

22  Beach          Manatee         6.00%           5.88%

23  Holmes Beach   Manatee         3.80%           3.68%

24  Palmetto       Manatee         5.80%           5.68%

25  Longboat Key   Manatee &

26                 Sarasota        3.50%           3.38%

27  MARION         Marion          0.00%           0.00%

28  Belleview      Marion          1.00%           0.88%

29  Dunnellon      Marion          4.80%           4.68%

30  McIntosh       Marion          1.40%           1.28%

31  Ocala          Marion          5.20%           5.08%

                                  47

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Reddick        Marion          1.40%           1.28%

  2  MARTIN         Martin          1.50%           1.50%

  3  Jupiter

  4  Island         Martin          0.70%           0.58%

  5  Ocean Breeze

  6  Park           Martin          2.40%           2.28%

  7  Sewalls Point  Martin          2.40%           2.28%

  8  Stuart         Martin          5.20%           5.08%

  9  MIAMI-DADE     Miami-Dade      5.00%           4.78%

10  Aventura       Miami-Dade      5.60%           5.48%

11  Bal Harbour    Miami-Dade      5.40%           5.28%

12  Bay Harbor

13  Islands        Miami-Dade      5.20%           5.08%

14  Biscayne Park  Miami-Dade      4.70%           4.58%

15  Coral Gables   Miami-Dade      4.40%           4.28%

16  El Portal      Miami-Dade      6.00%           5.88%

17  Florida City   Miami-Dade      5.80%           5.68%

18  Golden Beach   Miami-Dade      2.10%           1.98%

19  Hialeah        Miami-Dade      5.40%           5.28%

20  Hialeah

21  Gardens        Miami-Dade      5.60%           5.48%

22  Homestead      Miami-Dade      5.70%           5.58%

23  Indian Creek

24  Village        Miami-Dade      0.80%           0.68%

25  Islandia       Miami-Dade      0.00%           0.00%

26  Key Biscayne   Miami-Dade      5.00%           4.88%

27  Medley         Miami-Dade      6.70%           6.58%

28  Miami          Miami-Dade      5.10%           4.98%

29  Miami Beach    Miami-Dade      5.10%           4.98%

30  Miami Shores   Miami-Dade      6.10%           5.98%

31  Miami Springs  Miami-Dade      3.20%           3.08%

                                  48

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  North Bay      Miami-Dade      5.30%           5.18%

  2  North Miami    Miami-Dade      5.20%           5.08%

  3  North Miami

  4  Beach          Miami-Dade      5.40%           5.28%

  5  Opa-Locka      Miami-Dade      4.00%           3.88%

  6  Pinecrest      Miami-Dade      5.90%           5.78%

  7  South Miami    Miami-Dade      5.20%           5.08%

  8  Sunny Isles

  9  Beach          Miami-Dade      5.50%           5.38%

10  Surfside       Miami-Dade      5.20%           5.08%

11  Sweetwater     Miami-Dade      5.00%           4.88%

12  Virginia

13  Gardens        Miami-Dade      0.40%           0.28%

14  West Miami     Miami-Dade      4.80%           4.68%

15  MONROE         Monroe          1.50%           1.50%

16  Islamorada     Monroe          0.40%           0.00%

17  Key Colony

18  Beach          Monroe          2.60%           2.48%

19  Key West       Monroe          1.60%           1.48%

20  Layton         Monroe          0.00%           0.00%

21  Marathon       Monroe          2.10%           1.68%

22  NASSAU         Nassau          0.80%           0.80%

23  Callahan       Nassau          4.90%           4.78%

24  Fernandina

25  Beach          Nassau          5.40%           5.28%

26  Hilliard       Nassau          3.40%           3.28%

27  OKALOOSA       Okaloosa        0.70%           0.70%

28  Cinco Bayou    Okaloosa        5.40%           5.28%

29  Crestview      Okaloosa        3.70%           3.58%

30  Destin         Okaloosa        2.10%           1.98%

31  Ft. Walton

                                  49

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Beach          Okaloosa        5.90%           5.78%

  2  Laurel Hill    Okaloosa        3.00%           2.88%

  3  Mary Esther    Okaloosa        5.30%           5.18%

  4  Niceville      Okaloosa        6.00%           5.88%

  5  Shalimar       Okaloosa        5.40%           5.28%

  6  Valparaiso     Okaloosa        4.10%           3.98%

  7  OKEECHOBEE     Okeechobee      0.90%           0.90%

  8  Okeechobee     Okeechobee      4.80%           4.68%

  9  ORANGE         Orange          5.20%           4.98%

10  Apopka         Orange          6.50%           6.38%

11  Bay Lake       Orange          0.00%           0.00%

12  Belle Isle     Orange          1.80%           1.68%

13  Eatonville     Orange          4.70%           4.58%

14  Edgewood       Orange          1.00%           0.88%

15  Lake Buena

16  Vista          Orange          0.00%           0.00%

17  Maitland       Orange          5.60%           5.38%

18  Oakland        Orange          5.40%           5.28%

19  Ocoee          Orange          5.00%           4.68%

20  Orlando        Orange          4.40%           4.28%

21  Windermere     Orange          4.70%           4.58%

22  Winter Garden  Orange          4.70%           4.58%

23  Winter Park    Orange          6.10%           5.98%

24  OSCEOLA        Osceola         5.50%           5.28%

25  Kissimmee      Osceola         4.80%           4.68%

26  St. Cloud      Osceola         5.50%           5.38%

27  PALM BEACH     Palm Beach      5.00%           4.88%

28  Atlantis       Palm Beach      1.20%           1.08%

29  Belle Glade    Palm Beach      5.40%           5.28%

30  Boca Raton     Palm Beach      5.70%           5.58%

31  Boynton Beach  Palm Beach      5.20%           5.08%

                                  50

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Briny Breezes  Palm Beach      3.20%           0.28%

  2  Cloud Lake     Palm Beach      2.40%           2.28%

  3  Delray Beach   Palm Beach      4.70%           4.58%

  4  Glen Ridge     Palm Beach      1.60%           1.48%

  5  Golf Village   Palm Beach      0.60%           0.48%

  6  Golfview       Palm Beach      0.70%           0.58%

  7  Greenacres

  8  City           Palm Beach      5.80%           5.68%

  9  Gulf Stream    Palm Beach      1.10%           0.98%

10  Haverhill      Palm Beach      1.60%           1.28%

11  Highland

12  Beach          Palm Beach      4.40%           4.28%

13  Hypoluxo       Palm Beach      6.30%           6.18%

14  Juno Beach     Palm Beach      5.10%           4.98%

15  Jupiter        Palm Beach      4.30%           4.18%

16  Jupiter

17  Inlet Colony   Palm Beach      2.10%           1.98%

18  Lake Clarke

19  Shores         Palm Beach      1.60%           1.48%

20  Lake Park      Palm Beach      5.60%           5.48%

21  Lake Worth     Palm Beach      5.20%           5.08%

22  Lantana        Palm Beach      5.80%           5.68%

23  Manalapan      Palm Beach      1.80%           1.68%

24  Mangonia Park  Palm Beach      5.90%           5.78%

25  North Palm

26  Beach          Palm Beach      5.50%           5.28%

27  Ocean Ridge    Palm Beach      1.10%           0.98%

28  Pahokee        Palm Beach      4.60%           4.48%

29  Palm Beach     Palm Beach      4.90%           4.78%

30  Palm Beach

31  Gardens        Palm Beach      1.20%           1.08%

                                  51

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Palm Beach

  2  Shores         Palm Beach      5.80%           5.68%

  3  Palm Springs   Palm Beach      5.60%           5.48%

  4  Riviera Beach  Palm Beach      4.80%           4.68%

  5  Royal Palm

  6  Beach          Palm Beach      5.30%           5.18%

  7  South Bay      Palm Beach      5.50%           5.38%

  8  South Palm

  9  Beach          Palm Beach      6.00%           5.88%

10  Tequesta

11  Village        Palm Beach      4.40%           4.28%

12  Wellington     Palm Beach      5.50%           5.38%

13  West Palm

14  Beach          Palm Beach      5.70%           5.58%

15  PASCO          Pasco           1.60%           1.60%

16  Dade City      Pasco           5.30%           5.18%

17  New Port

18  Richey         Pasco           5.90%           5.78%

19  Port Richey    Pasco           1.00%           0.88%

20  Saint Leo      Pasco           1.10%           0.98%

21  San Antonio    Pasco           0.80%           0.68%

22  Zephyrhills    Pasco           5.90%           5.78%

23  PINELLAS       Pinellas        2.00%           1.88%

24  Belleair       Pinellas        1.80%           1.68%

25  Belleair

26  Beach          Pinellas        6.50%           6.38%

27  Belleair

28  Bluffs         Pinellas        2.10%           1.98%

29  Belleair

30  Shore          Pinellas        2.60%           2.48%

31  Clearwater     Pinellas        5.40%           5.28%

                                  52

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Dunedin        Pinellas        5.60%           5.48%

  2  Gulfport       Pinellas        6.50%           6.38%

  3  Indian Rocks

  4  Beach          Pinellas        2.50%           2.38%

  5  Indian Shores  Pinellas        2.80%           2.68%

  6  Kenneth City   Pinellas        1.40%           1.28%

  7  Largo          Pinellas        6.00%           5.88%

  8  Madeira Beach  Pinellas        6.00%           5.88%

  9  North

10  Redington

11  Beach          Pinellas        1.80%           1.68%

12  Oldsmar        Pinellas        6.10%           5.98%

13  Pinellas Park  Pinellas        5.90%           5.78%

14  Redington

15  Beach          Pinellas        5.90%           5.78%

16  Redington

17  Shores         Pinellas        1.20%           1.08%

18  Safety Harbor  Pinellas        6.90%           6.38%

19  St. Pete

20  Beach          Pinellas        6.10%           5.98%

21  St.

22  Petersburg     Pinellas        6.00%           5.88%

23  Seminole       Pinellas        5.50%           5.38%

24  South

25  Pasadena       Pinellas        6.10%           5.98%

26  Tarpon

27  Springs        Pinellas        6.10%           5.98%

28  Treasure

29  Island         Pinellas        2.40%           2.28%

30  POLK           Polk            2.90%           2.78%

31  Auburndale     Polk            4.60%           4.48%

                                  53

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Bartow         Polk            6.50%           5.68%

  2  Davenport      Polk            3.70%           3.58%

  3  Dundee         Polk            6.00%           5.88%

  4  Eagle Lake     Polk            5.80%           5.68%

  5  Ft. Meade      Polk            5.60%           4.98%

  6  Frostproof     Polk            5.70%           5.58%

  7  Haines City    Polk            5.50%           5.38%

  8  Highland Park  Polk            0.00%           0.00%

  9  Hillcrest

10  Heights        Polk            1.10%           0.98%

11  Lake Alfred    Polk            4.80%           4.68%

12  Lake Hamilton  Polk            3.90%           3.78%

13  Lake Wales     Polk            4.80%           4.68%

14  Lakeland       Polk            5.60%           5.48%

15  Mulberry       Polk            3.40%           3.28%

16  Polk City      Polk            3.00%           2.88%

17  Winter Haven   Polk            6.70%           6.58%

18  PUTNAM         Putnam          1.30%           1.30%

19  Crescent City  Putnam          4.70%           4.58%

20  Interlachen    Putnam          1.80%           1.68%

21  Palatka        Putnam          5.40%           5.28%

22  Pomona Park    Putnam          3.10%           2.98%

23  Welaka         Putnam          2.70%           2.58%

24  SANTA ROSA     Santa Rosa      1.70%           1.70%

25  Gulf Breeze    Santa Rosa      1.10%           0.98%

26  Jay            Santa Rosa      1.40%           1.28%

27  Milton         Santa Rosa      6.20%           6.08%

28  SARASOTA       Sarasota        5.10%           4.98%

29  North Port     Sarasota        6.10%           5.98%

30  Sarasota       Sarasota        5.60%           5.48%

31  Venice         Sarasota        5.40%           5.28%

                                  54

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  SEMINOLE       Seminole        3.20%           2.98%

  2  Altamonte

  3  Springs        Seminole        5.20%           5.08%

  4  Casselberry    Seminole        5.70%           5.58%

  5  Lake Mary      Seminole        4.40%           4.28%

  6  Longwood       Seminole        5.80%           5.68%

  7  Oviedo         Seminole        4.70%           4.58%

  8  Sanford        Seminole        5.00%           4.88%

  9  Winter

10  Springs        Seminole        6.20%           6.08%

11  ST. JOHNS      St. Johns       1.30%           1.30%

12  Hastings       St. Johns       1.60%           1.48%

13  St. Augustine  St. Johns       4.80%           4.68%

14  St. Augustine

15  Beach          St. Johns       4.90%           4.78%

16  ST. LUCIE      St. Lucie       1.20%           1.20%

17  Ft. Pierce     St. Lucie       4.90%           4.78%

18  Port St.

19  Lucie          St. Lucie       1.60%           1.48%

20  St. Lucie

21  Village        St. Lucie       1.80%           1.68%

22  SUMTER         Sumter          0.80%           0.80%

23  Bushnell       Sumter          5.40%           5.28%

24  Center Hill    Sumter          4.70%           4.58%

25  Coleman        Sumter          4.20%           4.08%

26  Webster        Sumter          3.30%           3.18%

27  Wildwood       Sumter          3.90%           3.78%

28  SUWANNEE       Suwannee        0.50%           0.50%

29  Branford       Suwannee        4.90%           4.78%

30  Live Oak       Suwannee        6.00%           5.88%

31  TAYLOR         Taylor          1.20%           1.20%

                                  55

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Perry          Taylor          5.90%           5.78%

  2  UNION          Union           0.40%           0.40%

  3  Lake Butler    Union           2.50%           2.38%

  4  Raiford        Union           0.00%           0.00%

  5  Worthington

  6  Springs        Union           0.00%           0.00%

  7  VOLUSIA        Volusia         4.20%           4.08%

  8  Daytona Beach  Volusia         5.00%           4.88%

  9  Daytona Beach

10  Shores         Volusia         5.50%           5.38%

11  DeBary         Volusia         4.70%           4.58%

12  DeLand         Volusia         4.60%           4.48%

13  Deltona        Volusia         6.60%           6.48%

14  Edgewater      Volusia         5.20%           5.08%

15  Holly Hill     Volusia         4.50%           4.38%

16  Lake Helen     Volusia         2.20%           2.08%

17  New Smyrna

18  Beach          Volusia         4.40%           4.28%

19  Oak Hill       Volusia         3.80%           3.68%

20  Orange City    Volusia         4.90%           4.78%

21  Ormond Beach   Volusia         5.30%           5.18%

22  Pierson        Volusia         1.20%           1.08%

23  Ponce Inlet    Volusia         5.70%           5.58%

24  Port Orange    Volusia         5.10%           4.98%

25  South Daytona  Volusia         6.10%           5.98%

26  WAKULLA        Wakulla         0.90%           0.90%

27  St. Marks      Wakulla         0.00%           0.00%

28  Sopchoppy      Wakulla         1.30%           1.18%

29  WALTON         Walton          0.70%           0.70%

30  DeFuniak

31  Springs        Walton          6.00%           5.88%

                                  56

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Freeport       Walton          1.40%           1.28%

  2  Paxton         Walton          2.80%           2.68%

  3  WASHINGTON     Washington      0.30%           0.30%

  4  Caryville      Washington      1.00%           0.88%

  5  Chipley        Washington      5.70%           5.58%

  6  Ebro           Washington      0.60%           0.48%

  7  Vernon         Washington      5.80%           5.68%

  8  Wausau         Washington      1.90%           1.78%

  9

10  The conversion rate displayed in the rows with the name of the

11  county in capitalized letters assigns the conversion rate for

12  the unincorporated area. This paragraph is repealed October 1,

13  2002.

14         (b)  Beginning October 1, 2002, there are hereby levied

15  the following local communications services tax conversion

16  rates on taxable sales as authorized by s. 202.19. The

17  conversion rates take effect without any action required by

18  the local government. The conversion rates for local

19  governments that have not chosen to levy permit fees do not

20  include the add-ons of up to 0.12 percent for municipalities

21  and charter counties or of up to 0.24 percent for noncharter

22  counties authorized pursuant to s. 337.401.

23

24  Jurisdiction   County          Conversion      Conversion

25                                 rates for local rates for local

26                                 governments     governments

27                                 that have NOT   that have

28                                 chosen to levy  chosen to levy

29                                 permit fees     permit fees

30

31  ALACHUA        Alachua         4.70%           4.58%

                                  57

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Alachua        Alachua         3.80%           3.58%

  2  Archer         Alachua         3.10%           2.98%

  3  Gainesville    Alachua         4.90%           4.78%

  4  Hawthorne      Alachua         1.90%           1.78%

  5  High Springs   Alachua         2.60%           2.48%

  6  LaCrosse       Alachua         3.30%           3.18%

  7  Micanopy       Alachua         2.50%           2.38%

  8  Newberry       Alachua         4.20%           4.08%

  9  Waldo          Alachua         1.30%           1.18%

10  BAKER          Baker           0.40%           0.40%

11  Glen Saint

12  Mary           Baker           5.30%           5.18%

13  Macclenny      Baker           5.90%           5.78%

14  BAY            Bay             0.00%           0.00%

15  Callaway       Bay             5.10%           4.98%

16  Cedar Grove    Bay             4.80%           4.68%

17  Lynn Haven     Bay             4.90%           4.78%

18  Mexico Beach   Bay             3.00%           2.88%

19  Panama City    Bay             4.90%           4.78%

20  Panama City

21  Beach          Bay             3.50%           3.38%

22  Parker         Bay             4.80%           4.68%

23  Springfield    Bay             4.00%           3.88%

24  BRADFORD       Bradford        0.50%           0.50%

25  Brooker        Bradford        3.00%           2.88%

26  Hampton        Bradford        2.20%           2.08%

27  Lawtey         Bradford        1.10%           0.98%

28  Starke         Bradford        3.50%           2.88%

29  BREVARD        Brevard         1.30%           1.08%

30  Cape

31  Canaveral      Brevard         4.50%           4.38%

                                  58

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Cocoa          Brevard         3.90%           3.78%

  2  Cocoa Beach    Brevard         5.10%           4.98%

  3  Indialantic    Brevard         6.20%           6.08%

  4  Indian

  5  Harbour Beach  Brevard         4.00%           3.88%

  6  Malabar        Brevard         4.90%           4.78%

  7  Melbourne      Brevard         4.90%           4.78%

  8  Melbourne

  9  Beach          Brevard         4.80%           4.68%

10  Melbourne

11  Village        Brevard         4.10%           3.98%

12  Palm Bay       Brevard         5.00%           4.88%

13  Palm Shores    Brevard         4.80%           4.68%

14  Rockledge      Brevard         4.10%           3.98%

15  Satellite

16  Beach          Brevard         1.70%           1.58%

17  Titusville     Brevard         5.30%           5.18%

18  West

19  Melbourne      Brevard         5.40%           5.28%

20  BROWARD        Broward         4.80%           4.68%

21  Coconut Creek  Broward         4.70%           4.58%

22  Cooper City    Broward         4.80%           4.68%

23  Coral Springs  Broward         5.00%           4.88%

24  Dania          Broward         5.20%           5.08%

25  Davie          Broward         5.20%           5.08%

26  Deerfield

27  Beach          Broward         1.40%           1.28%

28  Ft.

29  Lauderdale     Broward         5.10%           4.98%

30  Hallandale     Broward         4.80%           4.68%

31  Hillsboro

                                  59

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Beach          Broward         1.20%           1.08%

  2  Hollywood      Broward         4.80%           4.68%

  3  Lauderdale-

  4  by-the-Sea     Broward         4.90%           4.78%

  5  Lauderdale

  6  Lakes          Broward         5.20%           5.08%

  7  Lauderhill     Broward         5.10%           4.98%

  8  Lazy Lake

  9  Village        Broward         0.60%           0.48%

10  Lighthouse

11  Point          Broward         6.10%           5.98%

12  Margate        Broward         5.20%           5.08%

13  Miramar        Broward         5.00%           4.88%

14  North

15  Lauderdale     Broward         3.80%           3.68%

16  Oakland Park   Broward         5.30%           5.18%

17  Parkland       Broward         1.30%           1.18%

18  Pembroke Park  Broward         4.60%           4.48%

19  Pembroke

20  Pines          Broward         5.30%           5.18%

21  Plantation     Broward         4.60%           4.48%

22  Pompano Beach  Broward         4.50%           4.38%

23  Sea Ranch

24  Lakes          Broward         1.50%           1.38%

25  Southwest

26  Ranches        Broward         4.50%           4.38%

27  Sunrise        Broward         4.60%           4.48%

28  Tamarac        Broward         2.30%           1.58%

29  Weston         Broward         5.00%           4.88%

30  Wilton Manors  Broward         5.50%           5.38%

31  CALHOUN        Calhoun         0.00%           0.00%

                                  60

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Altha          Calhoun         4.00%           3.88%

  2  Blountstown    Calhoun         1.30%           1.18%

  3  CHARLOTTE      Charlotte       1.80%           1.68%

  4  Punta Gorda    Charlotte       5.00%           4.88%

  5  CITRUS         Citrus          2.00%           2.00%

  6  Crystal River  Citrus          5.10%           4.98%

  7  Inverness      Citrus          5.20%           5.08%

  8  CLAY           Clay            5.80%           5.68%

  9  Green Cove

10  Springs        Clay            3.70%           3.58%

11  Keystone

12  Heights        Clay            2.10%           1.98%

13  Orange Park    Clay            0.80%           0.68%

14  Penney Farms   Clay            1.90%           1.78%

15  COLLIER        Collier         2.10%           2.10%

16  Everglades     Collier         3.90%           3.58%

17  Marco Island   Collier         2.30%           1.78%

18  Naples         Collier         3.30%           3.18%

19  COLUMBIA       Columbia        1.30%           1.30%

20  Ft. White      Columbia        0.60%           0.48%

21  Lake City      Columbia        4.40%           4.28%

22  DESOTO         Desoto          2.10%           2.10%

23  Arcadia        Desoto          3.70%           3.58%

24  DIXIE          Dixie           0.10%           0.10%

25  Cross City     Dixie           2.50%           2.38%

26  Horseshoe

27  Beach          Dixie           6.20%           6.08%

28  DUVAL/Jax      Duval           4.50%           4.38%

29  Atlantic

30  Beach          Duval           5.90%           5.78%

31  Baldwin        Duval           6.10%           5.98%

                                  61

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Jacksonville

  2  Beach          Duval           4.60%           4.38%

  3  Neptune Beach  Duval           4.00%           3.88%

  4  ESCAMBIA       Escambia        1.60%           1.60%

  5  Century        Escambia        2.10%           1.98%

  6  Pensacola      Escambia        5.10%           4.88%

  7  FLAGLER        Flagler         0.60%           0.60%

  8  Beverly Beach  Flagler         1.80%           1.68%

  9  Bunnell        Flagler         2.50%           2.38%

10  Flagler        Flagler &

11  Beach          Volusia         4.90%           4.78%

12  Marineland     Flagler &

13                 St. Johns       0.40%           0.28%

14  Palm Coast     Flagler         1.30%           1.18%

15  FRANKLIN       Franklin        0.90%           0.90%

16  Apalachicola   Franklin        3.60%           3.48%

17  Carrabelle     Franklin        5.70%           5.58%

18  GADSDEN        Gadsden         0.20%           0.20%

19  Chattahoochee  Gadsden         1.00%           0.88%

20  Greensboro     Gadsden         0.00%           0.00%

21  Gretna         Gadsden         3.90%           3.78%

22  Havana         Gadsden         0.80%           0.68%

23  Midway         Gadsden         3.70%           3.58%

24  Quincy         Gadsden         1.10%           0.98%

25  GILCHRIST      Gilchrist       0.00%           0.00%

26  Bell           Gilchrist       4.50%           4.38%

27  Fanning        Gilchrist &

28  Springs        Levy            5.50%           5.38%

29  Trenton        Gilchrist       3.90%           3.78%

30  GLADES         Glades          0.50%           0.50%

31  Moore Haven    Glades          1.20%           1.08%

                                  62

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  GULF           Gulf            0.30%           0.30%

  2  Port St. Joe   Gulf            3.60%           3.48%

  3  Wewahitchka    Gulf            3.60%           3.48%

  4  HAMILTON       Hamilton        0.30%           0.30%

  5  Jasper         Hamilton        4.80%           4.58%

  6  Jennings       Hamilton        1.50%           1.38%

  7  White Springs  Hamilton        5.00%           4.88%

  8  HARDEE         Hardee          1.10%           1.10%

  9  Bowling Green  Hardee          3.20%           3.08%

10  Wauchula       Hardee          5.00%           4.88%

11  Zolfo Springs  Hardee          2.20%           2.08%

12  HENDRY         Hendry          0.70%           0.70%

13  Clewiston      Hendry          3.20%           3.08%

14  La Belle       Hendry          4.10%           3.98%

15  HERNANDO       Hernando        1.40%           1.40%

16  Brooksville    Hernando        0.90%           0.78%

17  Weeki Wachee   Hernando        0.10%           0.00%

18  HIGHLANDS      Highlands       1.10%           1.10%

19  Avon Park      Highlands       4.40%           4.28%

20  Lake Placid    Highlands       0.90%           0.78%

21  Sebring        Highlands       1.10%           0.78%

22  HILLSBOROUGH   Hillsborough    2.10%           1.98%

23  Plant City     Hillsborough    5.60%           5.48%

24  Tampa          Hillsborough    5.00%           4.88%

25  Temple

26  Terrace        Hillsborough    5.40%           5.28%

27  HOLMES         Holmes          0.20%           0.20%

28  Bonifay        Holmes          5.70%           5.58%

29  Esto           Holmes          0.80%           0.68%

30  Noma           Holmes          0.10%           0.00%

31  Ponce de Leon  Holmes          2.70%           2.58%

                                  63

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Westville      Holmes          0.90%           0.78%

  2  INDIAN RIVER   Indian River    1.40%           1.40%

  3  Fellsmere      Indian River    4.10%           3.98%

  4  Indian River

  5  Shores         Indian River    2.80%           2.68%

  6  Orchid         Indian River    2.10%           1.98%

  7  Sebastian      Indian River    3.30%           3.18%

  8  Vero Beach     Indian River    5.00%           4.88%

  9  JACKSON        Jackson         0.20%           0.20%

10  Alford         Jackson         0.30%           0.18%

11  Bascom         Jackson         1.20%           1.08%

12  Campbellton    Jackson         0.30%           0.18%

13  Cottondale     Jackson         4.30%           4.18%

14  Graceville     Jackson         4.40%           4.28%

15  Grand Ridge    Jackson         0.80%           0.68%

16  Greenwood      Jackson         0.40%           0.28%

17  Jacob City     Jackson         0.00%           0.00%

18  Malone         Jackson         0.50%           0.38%

19  Marianna       Jackson         4.00%           3.88%

20  Sneads         Jackson         3.30%           3.18%

21  JEFFERSON      Jefferson       0.90%           0.90%

22  Monticello     Jefferson       4.50%           4.38%

23  LAFAYETTE      Lafayette       0.00%           0.00%

24  Mayo           Lafayette       2.00%           1.88%

25  LAKE           Lake            1.70%           1.70%

26  Astatula       Lake            4.40%           4.28%

27  Clermont       Lake            4.70%           4.58%

28  Eustis         Lake            5.10%           4.98%

29  Fruitland

30  Park           Lake            4.70%           4.58%

31  Groveland      Lake            4.90%           4.78%

                                  64

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Howey-in-the-

  2  Hills          Lake            3.30%           3.18%

  3  Lady Lake      Lake            1.40%           1.28%

  4  Leesburg       Lake            1.30%           1.18%

  5  Mascotte       Lake            3.90%           3.78%

  6  Minneola       Lake            3.20%           3.08%

  7  Montverde      Lake            1.80%           1.68%

  8  Mount Dora     Lake            1.50%           1.18%

  9  Tavares        Lake            5.20%           5.08%

10  Umatilla       Lake            3.10%           2.98%

11  LEE            Lee             2.00%           1.88%

12  Bonita

13  Springs        Lee             1.70%           1.58%

14  Cape Coral     Lee             1.50%           1.38%

15  Ft. Myers      Lee             4.70%           4.58%

16  Ft. Myers

17  Beach          Lee             2.20%           2.08%

18  Sanibel        Lee             2.30%           2.18%

19  LEON           Leon            1.00%           1.00%

20  Tallahassee    Leon            4.40%           4.28%

21  LEVY           Levy            0.00%           0.00%

22  Bronson        Levy            2.50%           2.38%

23  Cedar Key      Levy            2.10%           1.98%

24  Chiefland      Levy            2.70%           2.58%

25  Inglis         Levy            3.50%           3.38%

26  Otter Creek    Levy            0.70%           0.58%

27  Williston      Levy            1.60%           1.48%

28  Yankeetown     Levy            5.60%           5.48%

29  LIBERTY        Liberty         0.60%           0.60%

30  Bristol        Liberty         2.90%           2.78%

31  MADISON        Madison         0.40%           0.40%

                                  65

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Greenville     Madison         2.10%           1.98%

  2  Lee            Madison         0.50%           0.38%

  3  Madison        Madison         4.90%           4.48%

  4  MANATEE        Manatee         0.70%           0.70%

  5  Anna Maria     Manatee         1.40%           1.28%

  6  Bradenton      Manatee         5.60%           5.48%

  7  Bradenton

  8  Beach          Manatee         5.60%           5.48%

  9  Holmes Beach   Manatee         3.50%           3.38%

10  Palmetto       Manatee         5.30%           5.18%

11  Longboat Key   Manatee &

12                 Sarasota        3.20%           3.08%

13  MARION         Marion          0.00%           0.00%

14  Bellview       Marion          0.90%           0.78%

15  Dunnellon      Marion          4.50%           4.38%

16  McIntosh       Marion          1.30%           1.18%

17  Ocala          Marion          4.80%           4.68%

18  Reddick        Marion          1.30%           1.18%

19  MARTIN         Martin          1.30%           1.30%

20  Jupiter

21  Island         Martin          0.60%           0.48%

22  Ocean Breeze

23  Park           Martin          2.20%           2.08%

24  Sewalls Point  Martin          2.30%           2.18%

25  Stuart         Martin          4.80%           4.68%

26  MIAMI-DADE     Miami-Dade      4.70%           4.48%

27  Aventura       Miami-Dade      5.20%           5.08%

28  Bal Harbour    Miami-Dade      4.90%           4.78

29  Bay Harbor

30  Islands        Miami-Dade      4.80%           4.68%

31  Biscayne Park  Miami-Dade      4.40%           4.28%

                                  66

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Coral Gables   Miami-Dade      4.10%           3.98%

  2  El Portal      Miami-Dade      5.60%           5.48%

  3  Florida City   Miami-Dade      5.30%           5.18%

  4  Golden Beach   Miami-Dade      2.00%           1.88%

  5  Hialeah        Miami-Dade      5.00%           4.88%

  6  Hialeah

  7  Gardens        Miami-Dade      5.10%           4.98%

  8  Homestead      Miami-Dade      5.30%           5.18%

  9  Indian Creek

10  Village        Miami-Dade      0.70%           0.58%

11  Islandia       Miami-Dade      0.00%           0.00%

12  Key Biscayne   Miami-Dade      4.60%           4.48%

13  Medley         Miami-Dade      6.10%           5.98%

14  Miami          Miami-Dade      4.70%           4.58%

15  Miami Beach    Miami-Dade      4.70%           4.58%

16  Miami Shores   Miami-Dade      5.60%           5.48%

17  Miami Springs  Miami-Dade      3.00%           2.88%

18  North Bay      Miami-Dade      4.90%           4.78%

19  North Miami    Miami-Dade      4.80%           4.68%

20  North Miami

21  Beach          Miami-Dade      5.00%           4.88%

22  Opa-Locka      Miami-Dade      3.70%           3.58%

23  Pinecrest      Miami-Dade      5.40%           5.28%

24  South Miami    Miami-Dade      4.80%           4.68%

25  Sunny Isles

26  Beach          Miami-Dade      5.00%           4.88%

27  Surfside       Miami-Dade      4.80%           4.68%

28  Sweetwater     Miami-Dade      4.60%           4.48%

29  Virginia

30  Gardens        Miami-Dade      0.40%           0.28%

31  West Miami     Miami-Dade      4.40%           4.28%

                                  67

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  MONROE         Monroe          1.40%           1.40%

  2  Islamorada     Monroe          0.40%           0.00%

  3  Key Colony

  4  Beach          Monroe          2.40%           2.28%

  5  Key West       Monroe          1.50%           1.38%

  6  Layton         Monroe          0.00%           0.00%

  7  Marathon       Monroe          1.90%           1.58%

  8  NASSAU         Nassau          0.70%           0.70%

  9  Callahan       Nassau          4.50%           4.38%

10  Fernandina

11  Beach          Nassau          5.00%           4.88%

12  Hilliard       Nassau          3.20%           3.08%

13  OKALOOSA       Okaloosa        0.60%           0.60%

14  Cinco Bayou    Okaloosa        5.00%           4.88%

15  Crestview      Okaloosa        3.50%           3.38%

16  Destin         Okaloosa        1.90%           1.78%

17  Ft. Walton

18  Beach          Okaloosa        5.50%           5.38%

19  Laurel Hill    Okaloosa        2.80%           2.68%

20  Mary Esther    Okaloosa        4.90%           4.78%

21  Niceville      Okaloosa        5.50%           5.38%

22  Shalimar       Okaloosa        5.00%           4.88%

23  Valparaiso     Okaloosa        3.80%           3.68%

24  OKEECHOBEE     Okeechobee      0.80%           0.80%

25  Okeechobee     Okeechobee      4.50%           4.38%

26  ORANGE         Orange          4.80%           4.58%

27  Apopka         Orange          6.00%           5.88%

28  Bay Lake       Orange          0.00%           0.00%

29  Belle Isle     Orange          1.60%           1.48%

30  Eatonville     Orange          4.30%           4.18%

31  Edgewood       Orange          1.00%           0.88%

                                  68

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Lake Buena

  2  Vista          Orange          0.00%           0.00%

  3  Maitland       Orange          5.10%           4.98%

  4  Oakland        Orange          5.00%           4.78%

  5  Ocoee          Orange          4.60%           4.28%

  6  Orlando        Orange          4.10%           3.88%

  7  Windermere     Orange          4.30%           4.18%

  8  Winter Garden  Orange          4.30%           4.18%

  9  Winter Park    Orange          5.60%           5.48%

10  OSCEOLA        Osceola         5.00%           4.88%

11  Kissimmee      Osceola         4.50%           4.38%

12  St. Cloud      Osceola         5.10%           4.98%

13  PALM BEACH     Palm Beach      4.60%           4.48%

14  Atlantis       Palm Beach      1.10%           0.98%

15  Belle Glade    Palm Beach      5.00%           4.88%

16  Boca Raton     Palm Beach      5.30%           5.08%

17  Boynton Beach  Palm Beach      4.80%           4.68%

18  Briny Breezes  Palm Beach      3.00%           0.28%

19  Cloud Lake     Palm Beach      2.20%           2.08%

20  Delray Beach   Palm Beach      4.40%           4.28%

21  Glen Ridge     Palm Beach      1.50%           1.38%

22  Golf Village   Palm Beach      0.60%           0.48%

23  Golfview       Palm Beach      0.60%           0.48%

24  Greenacres

25  City           Palm Beach      5.30%           5.18%

26  Gulf Stream    Palm Beach      1.00%           0.88%

27  Haverhill      Palm Beach      1.40%           1.18%

28  Highland

29  Beach          Palm Beach      4.00%           3.88%

30  Hypoluxo       Palm Beach      5.80%           5.68%

31  Juno Beach     Palm Beach      4.70%           4.58%

                                  69

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Jupiter        Palm Beach      4.00%           3.88%

  2  Jupiter Inlet

  3  Colony         Palm Beach      1.90%           1.78%

  4  Lake Clarke

  5  Shores         Palm Beach      1.50%           1.38%

  6  Lake Park      Palm Beach      5.20%           5.08%

  7  Lake Worth     Palm Beach      4.80%           4.68%

  8  Lantana        Palm Beach      5.30%           5.18%

  9  Manalapan      Palm Beach      1.60%           1.48%

10  Mangonia Park  Palm Beach      5.50%           5.38%

11  North Palm

12  Beach          Palm Beach      5.10%           4.88%

13  Ocean Ridge    Palm Beach      1.00%           0.88%

14  Pahokee        Palm Beach      4.20%           4.08%

15  Palm Beach     Palm Beach      4.50%           4.38%

16  Palm Beach

17  Gardens        Palm Beach      1.10%           0.98%

18  Palm Beach

19  Shores         Palm Beach      5.40%           5.28%

20  Palm Springs   Palm Beach      5.20%           5.08%

21  Riviera Beach  Palm Beach      4.50%           4.38%

22  Royal Palm

23  Beach          Palm Beach      4.90%           4.78%

24  South Bay      Palm Beach      5.10%           4.98%

25  South Palm

26  Beach          Palm Beach      5.60%           5.48%

27  Tequesta

28  Village        Palm Beach      4.10%           3.98%

29  Wellington     Palm Beach      5.10%           4.98%

30  West Palm

31  Beach          Palm Beach      5.30%           5.18%

                                  70

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  PASCO          Pasco           1.50%           1.50%

  2  Dade City      Pasco           4.90%           4.78%

  3  New Port

  4  Richey         Pasco           5.50%           5.38%

  5  Port Richey    Pasco           0.90%           0.78%

  6  Saint Leo      Pasco           1.00%           0.88%

  7  San Antonio    Pasco           0.80%           0.68%

  8  Zephyrhills    Pasco           5.40%           5.28%

  9  PINELLAS       Pinellas        1.80%           1.68%

10  Belleair       Pinellas        1.60%           1.48%

11  Belleair

12  Beach          Pinellas        6.00%           5.88%

13  Belleair

14  Bluffs         Pinellas        2.00%           1.88%

15  Belleair

16  Shore          Pinellas        2.40%           2.28%

17  Clearwater     Pinellas        5.00%           4.88%

18  Dunedin        Pinellas        5.20%           5.08%

19  Gulfport       Pinellas        6.00%           5.88%

20  Indian Rocks

21  Beach          Pinellas        2.30%           2.18%

22  Indian Shores  Pinellas        2.60%           2.48%

23  Kenneth City   Pinellas        1.30%           1.18%

24  Largo          Pinellas        5.50%           5.38%

25  Madeira Beach  Pinellas        5.60%           5.48%

26  North

27  Redington

28  Beach          Pinellas        1.70%           1.58%

29  Oldsmar        Pinellas        5.70%           5.58%

30  Pinellas Park  Pinellas        5.40%           5.28%

31  Redington

                                  71

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Beach          Pinellas        5.40%           5.28%

  2  Redington

  3  Shores         Pinellas        1.10%           0.98%

  4  Safety Harbor  Pinellas        6.40%           5.88%

  5  St. Pete

  6  Beach          Pinellas        5.70%           5.58%

  7  St.

  8  Petersburg     Pinellas        5.50%           5.38%

  9  Seminole       Pinellas        5.10%           4.98%

10  South

11  Pasadena       Pinellas        5.60%           5.48%

12  Tarpon

13  Springs        Pinellas        5.60%           5.48%

14  Treasure

15  Island         Pinellas        2.20%           2.08%

16  POLK           Polk            2.70%           2.58%

17  Auburndale     Polk            4.30%           4.18%

18  Bartow         Polk            6.00%           5.28%

19  Davenport      Polk            3.40%           3.28%

20  Dundee         Polk            5.60%           5.48%

21  Eagle Lake     Polk            5.30%           5.18%

22  Ft. Meade      Polk            5.20%           4.58%

23  Frostproof     Polk            5.20%           5.08%

24  Haines City    Polk            5.10%           4.98%

25  Highland Park  Polk            0.00%           0.00%

26  Hillcrest

27  Heights        Polk            1.10%           0.98%

28  Lake Alfred    Polk            4.50%           4.38%

29  Lake Hamilton  Polk            3.60%           3.48%

30  Lake Wales     Polk            4.40%           4.28%

31  Lakeland       Polk            5.20%           5.08%

                                  72

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
    314-1968-01




  1  Mulberry       Polk            3.10%           2.98%

  2  Polk City      Polk            2.80%           2.68%

  3  Winter Haven   Polk            6.20%           6.08%

  4  PUTNAM         Putnam          1.20%           1.20%

  5  Crescent City  Putnam          4.30%           4.18%

  6  Interlachen    Putnam          1.60%           1.48%

  7  Palatka        Putnam          5.00%           4.88%

  8  Pomona Park    Putnam          2.90%           2.78%

  9  Welaka         Putnam          2.50%           2.38%

10  SANTA ROSA     Santa Rosa      1.50%           1.50%

11  Gulf Breeze    Santa Rosa      1.10%           0.98%

12  Jay            Santa Rosa      1.30%           1.18%

13  Milton         Santa Rosa      5.70%           5.58%

14  SARASOTA       Sarasota        4.70%           4.58%

15  North Port     Sarasota        5.60%           5.48%

16  Sarasota       Sarasota        5.20%           5.08%

17  Venice         Sarasota        5.00%           4.88%

18  SEMINOLE       Seminole        2.90%           2.68%

19  Altamonte

20  Springs        Seminole        4.80%           4.68%

21  Casselberry    Seminole        5.30%           5.18%

22  Lake Mary      Seminole        4.10%           3.98%

23  Longwood       Seminole        5.40%           5.28%

24  Oviedo         Seminole        4.30%           4.18%

25  Sanford        Seminole        4.70%           4.58%

26  Winter

27  Springs        Seminole        5.80%           5.68%

28  ST. JOHNS      St. Johns       1.20%           1.20%

29  Hastings       St. Johns       1.50%           1.38%

30  St. Augustine  St. Johns       4.50%           4.38%

31  St. Augustine

                                  73

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                    CS for CS for SB 1878
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  1  Beach          St. Johns       4.50%           4.38%

  2  ST. LUCIE      St. Lucie       1.20%           1.20%

  3  Ft. Pierce     St. Lucie       4.50%           4.38%

  4  Port St.

  5  Lucie          St. Lucie       1.50%           1.38%

  6  St. Lucie

  7  Village        St. Lucie       1.60%           1.48%

  8  SUMTER         Sumter          0.70%           0.70%

  9  Bushnell       Sumter          5.00%           4.88%

10  Center Hill    Sumter          4.30%           4.18%

11  Coleman        Sumter          3.90%           3.78%

12  Webster        Sumter          3.10%           2.98%

13  Wildwood       Sumter          3.60%           3.48%

14  SUWANNEE       Suwannee        0.40%           0.40%

15  Branford       Suwannee        4.60%           4.48%

16  Live Oak       Suwannee        5.60%           5.48%

17  TAYLOR         Taylor          1.10%           1.10%

18  Perry          Taylor          5.50%           5.38%

19  UNION          Union           0.40%           0.40%

20  Lake Butler    Union           2.30%           2.18%

21  Raiford        Union           0.00%           0.00%

22  Worthington

23  Springs        Union           0.00%           0.00%

24  VOLUSIA        Volusia         3.90%           3.78%

25  Daytona Beach  Volusia         4.60%           4.48%

26  Daytona Beach

27  Shores         Volusia         5.10%           4.98%

28  DeBary         Volusia         4.40%           4.28%

29  DeLand         Volusia         4.20%           4.08%

30  Deltona        Volusia         6.10%           5.98%

31  Edgewater      Volusia         4.80%           4.68%

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  1  Holly Hill     Volusia         4.20%           4.08%

  2  Lake Helen     Volusia         2.00%           1.88%

  3  New Smyrna

  4  Beach          Volusia         4.00%           3.88%

  5  Oak Hill       Volusia         3.50%           3.38%

  6  Orange City    Volusia         4.50%           4.38%

  7  Ormond Beach   Volusia         4.90%           4.78%

  8  Pierson        Volusia         1.10%           0.98%

  9  Ponce Inlet    Volusia         5.30%           5.18%

10  Port Orange    Volusia         4.70%           4.58%

11  South Daytona  Volusia         5.60%           5.48%

12  WAKULLA        Wakulla         0.80%           0.80%

13  St. Marks      Wakulla         0.00%           0.00%

14  Sopchoppy      Wakulla         1.20%           1.08%

15  WALTON         Walton          0.70%           0.70%

16  DeFuniak

17  Springs        Walton          4.70%           4.58%

18  Freeport       Walton          1.30%           1.18%

19  Paxton         Walton          2.60%           2.48%

20  WASHINGTON     Washington      0.20%           0.20%

21  Caryville      Washington      1.00%           0.88%

22  Chipley        Washington      5.30%           5.18%

23  Ebro           Washington      0.60%           0.48%

24  Vernon         Washington      5.40%           5.28%

25  Wausau         Washington      1.70%           1.58%

26

27  The conversion rate displayed in the rows with the name of the

28  county in capitalized letters assigns the conversion rate for

29  the unincorporated area.

30         (c)  Notwithstanding the rates provided by paragraph

31  (b), the following local communications services tax

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  1  conversion rates shall take effect upon the expiration of

  2  existing franchise agreements which provide for fees in excess

  3  of those authorized by s. 337.401. The conversion rates for

  4  local governments that have not chosen to levy permit fees do

  5  not include the add-ons of up to 0.12 percent for

  6  municipalities and charter counties or of up to 0.24 percent

  7  for noncharter counties authorized pursuant to s. 337.401.

  8

  9  Jurisdiction County   Conversion     Conversion     Effective

10                        rates for      rates for      date of

11                        local          local          new rates

12                        governments    governments

13                        that have NOT  that have

14                        chosen to      chosen to

15                        levy permit    levy permit

16                        fees           fees

17

18  Indialantic  Brevard     5.80%         5.68%        January 1,

19                                                      2014

20  Titusville   Brevard     5.00%         4.88%        January 1,

21                                                      2014

22  Punta Gorda  Charlotte   4.90%         4.78%        January 1,

23                                                      2009

24  Miami        Miami-Dade  4.30%         4.18%        August 1,

25                                                      2006

26  Valparaiso   Okaloosa    3.20%         3.08%        August 1,

27                                                      2003

28  Dade City    Pasco       4.50%         4.38%        January

29                                                      1,2011

30  Palatka      Putnam      4.70%         4.58%        September

31                                                      1, 2003

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  1

  2         (a)  On or before December 31, 2000, the Revenue

  3  Estimating Conference shall compute for each municipality and

  4  county the rate of local communications services tax which

  5  would be required to be levied under s. 202.19(1) in order for

  6  such local taxing jurisdiction to raise in calendar year 1999,

  7  through the imposition of a local communications services tax,

  8  revenues equal to the sum of:

  9         1.  The amount of revenues estimated to have been

10  received in calendar year 1999 based on the revenues that were

11  actually received from the replaced revenue sources in the

12  fiscal year ending September 30, 1999, adjusted to reflect the

13  growth reasonably estimated to have occurred in the final

14  quarter of calendar year 1999; and

15         2.  An amount representing the revenues the

16  jurisdiction would have received from the replaced revenue

17  sources during the month immediately preceding the month in

18  which local taxing jurisdictions receive their first

19  distributions of revenues under this chapter.

20

21  In computing the amounts in subparagraphs 1. and 2., the

22  Revenue Estimating Conference shall consider, to the maximum

23  extent practicable, changes in local replaced revenues, other

24  than changes due to normal growth, and shall adjust the

25  amounts in subparagraphs 1. and 2. accordingly.

26         (b)  The rates computed by the Revenue Estimating

27  Conference shall be presented to the Legislature for review

28  and approval during the 2001 Regular Session. The rates

29  approved by the Legislature under this subsection shall be

30  effective in the respective local taxing jurisdictions on

31  October 1, 2001, without any action being taken by the

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  1  governing authority or voters of such local taxing

  2  jurisdictions. The rate computed and approved pursuant to this

  3  subsection shall be reduced on October 1, 2002, by that

  4  portion of the rate which was necessary to recoup the 1 month

  5  of foregone revenues addressed in subparagraph (a)2.

  6         (2)(a)1.(c)  With respect to any local taxing

  7  jurisdiction, if, for the periods ending December 31, 2001;

  8  March 31, 2002; June 30, 2002; or September 30, 2002, the

  9  revenues received by that local government from the local

10  communications services tax imposed under subsection (1) s.

11  202.19(1) are less than the revenues received from the

12  replaced revenue sources for the corresponding 2000-2001

13  period; plus reasonably anticipated growth in such revenues

14  over the preceding 1-year period, based on the average growth

15  of such revenues over the immediately preceding 5-year period;

16  plus an amount representing the revenues from the replaced

17  revenue sources for the 1-month period that the local taxing

18  jurisdiction was required to forego, the governing authority

19  may adjust the rate of the local communications services tax

20  upward to the extent necessary to generate the entire

21  shortfall in revenues within 1 year after the rate adjustment

22  and by an amount necessary to generate the expected amount of

23  revenue on an ongoing basis.

24         2.  If complete data are not available at the time of

25  determining whether the revenues received by a local

26  government from the local communications services tax imposed

27  under subsection (1) are less than the revenues received from

28  the replaced revenue sources for the corresponding 2000-2001

29  period, as set forth in subparagraph 1., the local government

30  shall use the best data available for the corresponding

31  2000-2001 period in making such determination.

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  1         3.  The adjustment permitted under subparagraph 1. may

  2  be made by emergency ordinance or resolution and may be made

  3  notwithstanding the maximum rate established under s.

  4  202.19(2) subsection (2) and notwithstanding any schedules or

  5  timeframes or any other limitations contained in this chapter.

  6  The emergency ordinance or resolution shall specify an

  7  effective date for the adjusted rate, which shall be no less

  8  than 60 90 days after the date of adoption of the ordinance or

  9  resolution and shall be effective with respect to taxable

10  services included on bills that are dated on the first day of

11  a month subsequent to the expiration of the 60-day period. At

12  the end of 1 that year following the effective date of such

13  adjusted rate, the local governing authority shall, as soon as

14  is consistent with s. 202.21, reduce the rate by that portion

15  of the emergency rate which was necessary to recoup the amount

16  of revenues not received prior to the implementation of the

17  emergency rate.

18         4.  If, for the period October 1, 2001, through

19  September 30, 2002, the revenues received by a local

20  government from the local communications services tax

21  conversion rate established under subsection (1), adjusted

22  upward for the difference in rates between paragraphs (1)(a)

23  and (b) or any other rate adjustments or base changes, are

24  above the threshold of 10 percent more than the revenues

25  received from the replaced revenue sources for the

26  corresponding 2000-2001 period plus reasonably anticipated

27  growth in such revenues over the preceding 1-year period,

28  based on the average growth of such revenues over the

29  immediately preceding 5-year period, the governing authority

30  must adjust the rate of the local communications services tax

31  to the extent necessary to reduce revenues to the threshold by

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  1  emergency ordinance or resolution within the timeframes

  2  established in subparagraph 3.  The foregoing rate adjustment

  3  requirement shall not apply to a local government that adopts

  4  a local communications services tax rate by resolution or

  5  ordinance.  If complete data are not available at the time of

  6  determining whether the revenues exceed the threshold, the

  7  local government shall use the best data available for the

  8  corresponding 2000-2001 period in making such determination.

  9  This subparagraph shall not be construed as establishing a

10  right of action for any person to enforce this subparagraph or

11  challenge a local government's implementation of this

12  subparagraph.

13         (2)(a)  On or before December 31, 2000, the Revenue

14  Estimating Conference shall compute, in accordance with this

15  paragraph, the maximum rates at which local taxing

16  jurisdictions shall be permitted to impose local

17  communications services taxes under s. 202.19(1).

18         1.  A single maximum rate shall apply to all

19  municipalities and charter counties, and another single

20  maximum rate shall apply to all other counties.

21         2.  Each respective maximum rate, when applied to the

22  services taxed pursuant to this chapter, shall be calculated

23  to produce the revenues which could have been generated from

24  the replaced revenue sources, assuming that all local taxing

25  jurisdictions had imposed every replaced revenue source in the

26  manner and at the rate that would have produced the greatest

27  amount of revenues.

28         (b)  The rates computed by the Revenue Estimating

29  Conference shall be presented to the Legislature for review

30  and approval during the 2001 Regular Session. The rates

31

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  1  approved by the Legislature pursuant to this subsection shall

  2  be the maximum rates for purposes of s. 202.19(1).

  3         (3)(a)  Each person who provides communications

  4  services shall include as part of the August 2000 return due

  5  pursuant to chapter 212 on or before September 20, 2000, the

  6  information set forth in this paragraph, in a format

  7  prescribed by the department. Returns shall contain data for

  8  calendar year 1999 that may include, but are not limited to,

  9  remittances of replaced revenue sources for each local taxing

10  jurisdiction and an estimate of the revenue from

11  communications services that will be taxable pursuant to this

12  chapter for each local taxing jurisdiction. Such data may also

13  include, on an aggregated statewide basis, each person's

14  statewide sales taxable under chapter 203, taxable sales under

15  s. 212.05(1)(e), and estimates for sales exempt under s.

16  212.08(7)(j) and exempt sales to governmental and other exempt

17  entities under chapter 212.

18         (b)  All information furnished to the department under

19  this subsection shall be available to all local taxing

20  jurisdictions. Such taxpayer information shall remain subject

21  to s. 213.053. Such data may not be disclosed or used by local

22  taxing jurisdictions for any purpose other than to review the

23  validity of data and the calculations made pursuant to this

24  subsection.

25         (c)  For each replaced revenue source, each county and

26  each municipality shall provide the following data to the

27  Department of Revenue on or before September 30, 2000:

28         1.  The rate of the levy for calendar year 1999.

29         2.  The amount of revenues received during fiscal year

30  1998-1999 and, if known, the 1999 calendar year.

31

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  1         3.  A description of the revenue base or taxable

  2  services.

  3         4.  The name and federal employer identification number

  4  of each taxpayer.

  5         5.  For the purpose of assisting the Revenue Estimating

  6  Conference in the computations required by this section, any

  7  other relevant information, including, but not limited to,

  8  changes in the rate of replaced revenues or imposition of

  9  additional replaced revenues subsequent to September 30, 1999.

10         (d)  The department shall provide technical assistance

11  to the Revenue Estimating Conference and compile and analyze

12  the information submitted pursuant to this subsection in the

13  manner requested by the Revenue Estimating Conference.

14         (b)(4)  Except as otherwise provided in this

15  subsection, "replaced revenue sources," as used in this

16  section, means the following taxes, charges, fees, or other

17  impositions to the extent that the respective local taxing

18  jurisdictions were authorized to impose them prior to July 1,

19  2000.

20         1.(a)  With respect to municipalities and charter

21  counties and the taxes authorized by s. 202.19(1):

22         a.1.  The public service tax on telecommunications

23  authorized by s. 166.231(9).

24         b.2.  Franchise fees on cable service providers as

25  authorized by 47 U.S.C. s. 542.

26         c.3.  The public service tax on prepaid calling

27  arrangements.

28         d.4.  Franchise fees on dealers of communications

29  services which use the public roads or rights-of-way, up to

30  the limit set forth in s. 337.401. For purposes of calculating

31  rates under this section, it is the legislative intent that

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  1  charter counties be treated as having had the same authority

  2  as municipalities to impose franchise fees on recurring local

  3  telecommunication service revenues prior to July 1, 2000.

  4  However, the Legislature recognizes that the authority of

  5  charter counties to impose such fees is in dispute, and the

  6  treatment provided in this section is not an expression of

  7  legislative intent that charter counties actually do or do not

  8  possess such authority.

  9         e.5.  Actual permit fees relating to placing or

10  maintaining facilities in or on public roads or rights-of-way,

11  collected from providers of long-distance, cable, and mobile

12  communications services for the fiscal year ending September

13  30, 1999; however, if a municipality or charter county elects

14  the option to charge permit fees pursuant to s.

15  337.401(3)(c)1.a., such fees shall not be included as a

16  replaced revenue source.

17         2.(b)  With respect to all other counties and the taxes

18  authorized in s. 202.19(1), franchise fees on cable service

19  providers as authorized by 47 U.S.C. s. 542.

20         (3)(5)  For any county or school board that levies a

21  discretionary surtax under s. 212.055, the rate of such tax on

22  communications services as authorized by s. 202.19(5) shall be

23  as follows:

24

25  County       .5%             1%                 1.5%

26               Discretionary   Discretionary      Discretionary

27               surtax          surtax             surtax

28               conversion      conversion         conversion

29               rates           rates              rates

30

31  Alachua        0.3%           0.6%                0.8%

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  1  Baker          0.3%           0.5%                0.8%

  2  Bay            0.3%           0.5%                0.8%

  3  Bradford       0.3%           0.6%                0.8%

  4  Brevard        0.3%           0.6%                0.9%

  5  Broward        0.3%           0.5%                0.8%

  6  Calhoun        0.3%           0.5%                0.8%

  7  Charlotte      0.3%           0.6%                0.9%

  8  Citrus         0.3%           0.6%                0.9%

  9  Clay           0.3%           0.6%                0.8%

10  Collier        0.4%           0.7%                1.0%

11  Columbia       0.3%           0.6%                0.9%

12  Dade           0.3%           0.5%                0.8%

13  Desoto         0.3%           0.6%                0.8%

14  Dixie          0.3%           0.5%                0.8%

15  Duval          0.3%           0.6%                0.8%

16  Escambia       0.3%           0.6%                0.9%

17  Flagler        0.4%           0.7%                1.0%

18  Franklin       0.3%           0.6%                0.9%

19  Gadsden        0.3%           0.5%                0.8%

20  Gilchrist      0.3%           0.5%                0.7%

21  Glades         0.3%           0.6%                0.8%

22  Gulf           0.3%           0.5%                0.8%

23  Hamilton       0.3%           0.6%                0.8%

24  Hardee         0.3%           0.5%                0.8%

25  Hendry         0.3%           0.6%                0.9%

26  Hernando       0.3%           0.6%                0.9%

27  Highlands      0.3%           0.6%                0.9%

28  Hillsborough   0.3%           0.6%                0.8%

29  Holmes         0.3%           0.6%                0.8%

30  Indian River   0.3%           0.6%                0.9%

31  Jackson        0.3%           0.5%                0.7%

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  1  Jefferson      0.3%           0.5%                0.8%

  2  Lafayette      0.3%           0.5%                0.7%

  3  Lake           0.3%           0.6%                0.9%

  4  Lee            0.3%           0.6%                0.9%

  5  Leon           0.3%           0.6%                0.8%

  6  Levy           0.3%           0.5%                0.8%

  7  Liberty        0.3%           0.6%                0.8%

  8  Madison        0.3%           0.5%                0.8%

  9  Manatee        0.3%           0.6%                0.8%

10  Marion         0.3%           0.5%                0.8%

11  Martin         0.3%           0.6%                0.8%

12  Monroe         0.3%           0.6%                0.9%

13  Nassau         0.3%           0.6%                0.8%

14  Okaloosa       0.3%           0.6%                0.8%

15  Okeechobee     0.3%           0.6%                0.9%

16  Orange         0.3%           0.5%                0.8%

17  Osceola        0.3%           0.5%                0.8%

18  Palm Beach     0.3%           0.6%                0.8%

19  Pasco          0.3%           0.6%                0.9%

20  Pinellas       0.3%           0.6%                0.9%

21  Polk           0.3%           0.6%                0.8%

22  Putnam         0.3%           0.6%                0.8%

23  St. Johns      0.3%           0.6%                0.8%

24  St. Lucie      0.3%           0.6%                0.8%

25  Santa Rosa     0.3%           0.6%                0.9%

26  Sarasota       0.3%           0.6%                0.9%

27  Seminole       0.3%           0.6%                0.8%

28  Sumter         0.3%           0.5%                0.8%

29  Suwannee       0.3%           0.6%                0.8%

30  Taylor         0.3%           0.6%                0.9%

31  Union          0.3%           0.5%                0.8%

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  1  Volusia        0.3%           0.6%                0.8%

  2  Wakulla        0.3%           0.6%                0.9%

  3  Walton         0.3%           0.6%                0.9%

  4  Washington     0.3%           0.5%                0.8%

  5

  6  The discretionary surtax conversion rate with respect to

  7  communications services reflected on bills dated on or after

  8  October 1, 2001, shall take effect without any further action

  9  by a county or school board that has levied a surtax on or

10  before October 1, 2001. For a county or school board that

11  levies a surtax subsequent to October 1, 2001, the

12  discretionary surtax conversion rate with respect to

13  communications services shall take effect upon the effective

14  date of the surtax as provided in s. 212.054. The

15  discretionary sales surtax rate on communications services for

16  a county or school board levying a combined rate which is not

17  listed in the table provided by this subsection shall be

18  calculated by averaging or adding the appropriate rates from

19  the table and rounding up to the nearest tenth of a percent.

20  multiplied by a factor to determine the applicable rate of tax

21  under s. 202.19(5). The Revenue Estimating Conference shall

22  compute the factor on or before December 31, 2000. The factor

23  shall be calculated such that any rate applied under s.

24  202.19(5) will produce substantially the same tax revenues as

25  the corresponding rate levied on telecommunication services

26  under s. 212.055 during the year ending September 30, 1999.

27  The factor shall be calculated to three decimal places, and

28  the tax rates calculated by applying the factor for purposes

29  of s. 202.19(5) shall be rounded up to the nearest one-tenth

30  percent. The factor shall be presented to the Legislature for

31  review and approval during the 2001 Regular Session.

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  1         (6)  For purposes of calculating the appropriate value

  2  of the replaced revenue under subparagraph (4)(a)2. and

  3  paragraph (4)(b), and in conjunction with the study required

  4  by this act, the Revenue Estimating Conference may include in

  5  its computation any adjustment necessary to include the value

  6  of any in-kind requirements, institutional networks, and

  7  contributions for, or in support of, the use or construction

  8  of public, educational, or governmental access facilities

  9  allowed under federal law.

10         (7)(a)  The provisions of this subsection shall apply

11  only with respect to the initial tax rate of a local taxing

12  jurisdiction which on October 1, 2001, is entitled to receive

13  from any dealer of communications services fees in excess of

14  the applicable limitation set forth in s. 337.401, as such

15  section existed prior to the effective date of this section,

16  pursuant to an agreement with such dealer of communications

17  services in effect on such date.

18         (b)  Immediately upon the expiration of an agreement

19  described in paragraph (a), the rate determined under

20  subsection (1), as it applies to such local taxing

21  jurisdiction, shall automatically be reduced by the portion of

22  such rate representing the difference between the fees

23  actually received by the taxing jurisdiction pursuant to the

24  agreement described in paragraph (a) for the fiscal year

25  ending September 30, 1999, and the fees that such jurisdiction

26  would have received for such period under the applicable

27  limitation set forth in s. 337.401, as such section existed

28  prior to the effective date of this section.

29         Section 13.  (1)  Notwithstanding any provision of

30  chapter 202, Florida Statutes, to the contrary, any

31  municipality or county that has a local communications

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  1  services tax conversion rate established under section 202.20,

  2  Florida Statutes, which is less than the maximum rate

  3  established under section 202.19, Florida Statutes, may by

  4  resolution or ordinance increase its rate up to the maximum

  5  rate established under section 202.19, Florida Statutes, with

  6  such increased rate to be effective October 1, 2001. For

  7  purposes of this section, during the period beginning on

  8  October 1, 2001, and ending September 30, 2002, the maximum

  9  rate established under section 202.19, Florida Statutes, shall

10  be deemed to be the sum of such maximum rate plus the

11  difference between the conversion rates set forth in

12  paragraphs (a) and (b) of section 202.20(1), Florida Statutes.

13  The municipality or county shall notify the department of such

14  increased rate by certified mail postmarked on or before July

15  16, 2001.

16         (2)  This section shall take effect upon this act

17  becoming a law.

18         Section 14.  Section 202.21, Florida Statutes, is

19  amended to read:

20         202.21  Effective dates; procedures for informing

21  dealers of communications services of tax levies and rate

22  changes.--Any adoption, repeal, or change in the rate of a

23  local communications services tax imposed under s. 202.19 is

24  effective with respect to taxable services included on bills

25  that are dated on or after the January 1 subsequent to such

26  adoption, repeal, or change. A municipality or county

27  adopting, repealing, or changing the rate of such tax must

28  notify the department of the adoption, repeal, or change by

29  September 1 immediately preceding such January 1. Notification

30  must be furnished on a form prescribed by the department and

31  must specify the rate of tax; the effective date of the

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  1  adoption, repeal, or change thereof; and the name, mailing

  2  address, and telephone number of a person designated by the

  3  municipality or county to respond to inquiries concerning the

  4  tax. The department shall provide notice of such adoption,

  5  repeal, or change to all affected dealers of communications

  6  services at least 90 days before the effective date of the

  7  tax. Any local government that adjusts the rate of its local

  8  communications services tax by emergency ordinance or

  9  resolution pursuant to s. 202.20(2)(1)(c) shall notify the

10  department of the new tax rate immediately upon its adoption.

11  The department shall provide written notice of the adoption of

12  the new rate to all affected dealers within 30 days after

13  receiving such notice. In any notice to providers or

14  publication of local tax rates for purposes of this chapter,

15  the department shall express the rate for a municipality or

16  charter county as the sum of the tax rates levied within such

17  jurisdiction pursuant to s. 202.19(2)(a) and (5), and shall

18  express the rate for any other county as the sum of the tax

19  rates levied pursuant to s. 202.19(2)(b) and (5). The

20  department is not liable for any loss of or decrease in

21  revenue by reason of any error, omission, or untimely action

22  that results in the nonpayment of a tax imposed under s.

23  202.19.

24         Section 15.  Paragraph (c) of subsection (1), paragraph

25  (b) of subsection (2), and paragraphs (b) and (c) of

26  subsection (3) of section 202.22, Florida Statutes, are

27  amended, paragraph (g) is added to subsection (3), and

28  paragraph (b) of subsection (4) and paragraph (b) of

29  subsection (6) of that section are amended, to read:

30         202.22  Determination of local tax situs.--

31

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  1         (1)  A dealer of communications services who is

  2  obligated to collect and remit a local communications services

  3  tax imposed under s. 202.19 shall be held harmless from any

  4  liability, including tax, interest, and penalties, which would

  5  otherwise be due solely as a result of an assignment of a

  6  service address to an incorrect local taxing jurisdiction, if

  7  the dealer of communications services exercises due diligence

  8  in applying one or more of the following methods for

  9  determining the local taxing jurisdiction in which a service

10  address is located:

11         (c)1.  Employing enhanced zip codes to assign each

12  street address, address range, post office box, or post office

13  box range in the dealer's service area to a specific local

14  taxing jurisdiction.

15         2.  If an enhanced zip code overlaps boundaries of

16  municipalities or counties, or if an enhanced zip code cannot

17  be assigned to the service address because the service address

18  is in a rural area or a location without postal delivery, the

19  dealer of communications services or its database vendor shall

20  assign the affected service addresses to one specific local

21  taxing jurisdiction within such zip code based on a reasonable

22  methodology. A methodology satisfies this subparagraph

23  paragraph if the information used to assign service addresses

24  is obtained by the dealer or its database vendor from:

25         a.1.  A database provided by the department;

26         b.2.  A database certified by the department under

27  subsection (3);

28         c.3.  Responsible representatives of the relevant local

29  taxing jurisdictions; or

30         d.4.  The United States Census Bureau or the United

31  States Postal Service.

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  1         (2)

  2         (b)1.  Each local taxing jurisdiction shall furnish to

  3  the department all information needed to create and update the

  4  electronic database, including changes in service addresses,

  5  annexations, incorporations, reorganizations, and any other

  6  changes in jurisdictional boundaries. The information

  7  furnished to the department must specify an effective date,

  8  which must be the next ensuing January 1 or July 1, and such

  9  information must be furnished to the department at least 120

10  days prior to the effective date. However, the requirement

11  that counties submit information pursuant to this paragraph

12  shall be subject to appropriation.

13         2.  The department shall update the electronic database

14  in accordance with the information furnished by local taxing

15  jurisdictions under subparagraph 1. Each update must specify

16  the effective date as the next ensuing January 1 or July 1 and

17  must be posted by the department on a website not less than 90

18  days prior to the effective date. A substantially affected

19  person may provide notice to the database administrator of an

20  objection to information contained in the electronic database.

21  If an objection is supported by competent evidence, the

22  department shall forward the evidence to the affected local

23  taxing jurisdictions and update the electronic database in

24  accordance with the determination furnished by local taxing

25  jurisdictions to the department.  The department shall also

26  furnish the update on magnetic or electronic media to any

27  dealer of communications services or vendor who requests the

28  update on such media. However, the department may collect a

29  fee from the dealer of communications services which does not

30  exceed the actual cost of furnishing the update on magnetic or

31  electronic media. Information contained in the electronic

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  1  database is conclusive for purposes of this chapter. The

  2  electronic database is not an order, a rule, or a policy of

  3  general applicability.

  4         3.  Each update must identify the additions, deletions,

  5  and other changes to the preceding version of the database.

  6  Each dealer of communications services shall be required to

  7  collect and remit local communications services taxes imposed

  8  under this chapter only for those service addresses that are

  9  contained in the database and for which all of the elements

10  required by this subsection are included in the database.

11         (3)  For purposes of this section, a database must be

12  certified by the department pursuant to rules that implement

13  the following criteria and procedures:

14         (b)  Upon receipt of an application for certification

15  or recertification of a database, the provisions of s. 120.60

16  shall apply, except that the department shall examine the

17  application and, within 90 days after receipt, notify the

18  applicant of any apparent errors or omissions and request any

19  additional information, conduct any inspection, or perform any

20  testing determined necessary. The applicant shall designate an

21  individual responsible for providing access to all records,

22  facilities, and processes the department determines are

23  reasonably necessary to review, inspect, or test to and make a

24  determination regarding the application. Such access must be

25  provided within 10 working days after notification.

26         (c)  The application must be in the form prescribed by

27  rule and must include the applicant's name, federal employer

28  identification number, mailing address, business address, and

29  any other information required by the department. The

30  application may request that the applicant identify must

31

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  1  identify, among other elements required by the department, the

  2  applicant's proposal for testing the database.

  3         (g)  Notwithstanding any provision of law to the

  4  contrary, if a dealer submits an application for certification

  5  on or before the later of October 1, 2001, or the date which

  6  is 30 days after the date on which the applicable department

  7  rule becomes effective, and such application is neither

  8  approved nor denied within the time period set forth in

  9  paragraph (d):

10         1.  For purposes of computing the amount of the

11  deduction to which such dealer is entitled under s. 202.28,

12  the dealer shall be deemed to have used a certified database

13  pursuant to paragraph (1)(b), until such time as the

14  application for certification is denied.

15         2.  In the event that such application is approved,

16  such approval shall be deemed to have been effective on the

17  date of the application or October 1, 2001, whichever is

18  later.

19         (4)

20         (b)  Notwithstanding any law to the contrary, a dealer

21  of communications services is exercising due diligence in

22  applying one or more of the methods set forth in subsection

23  (1) if the dealer:

24         1.  Expends reasonable resources to accurately and

25  reliably implement such method. However, the employment of

26  enhanced zip codes pursuant to paragraph (1)(c) satisfies the

27  requirements of this subparagraph; and

28         2.  Maintains adequate internal controls in assigning

29  street addresses, address ranges, post offices boxes, and post

30  office box ranges to taxing jurisdictions. Internal controls

31  are adequate if the dealer of communications services:

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  1         a.  Maintains and follows procedures to obtain and

  2  implement periodic and consistent updates to the database at

  3  least once every 6 months; and

  4         b.  Corrects errors in the assignments of service

  5  addresses to local taxing jurisdictions within 120 days after

  6  the dealer discovers such errors.

  7         (6)

  8         (b)  Notwithstanding s. 202.28, if a dealer of

  9  communications services employs a method of assigning service

10  addresses other than as set forth in paragraph (1)(a),

11  paragraph (1)(b), or paragraph (1)(c), the deduction allowed

12  to the dealer of communications services as compensation under

13  s. 202.28 shall be 0.25 percent of that portion of the tax due

14  and accounted for and remitted to the department which is

15  attributable to such method of assigning service addresses

16  other than as set forth in paragraph (1)(a), paragraph (1)(b),

17  or paragraph (1)(c).

18         Section 16.  Subsection (8) is added to section 202.23,

19  Florida Statutes, to read:

20         202.23  Procedure on purchaser's request for refund or

21  credit of communications services taxes.--

22         (8)(a)  Subject to the provisions of s. 213.756, if it

23  appears, upon examination of a communications services tax

24  return made under this chapter, or upon proof submitted to the

25  department by the dealer, that an amount of communications

26  services tax has been paid in excess of the amount due, the

27  department may refund the amount of the overpayment to the

28  dealer. The department may refund the overpayment without

29  regard to whether the dealer has filed a written claim for

30  refund; however, the department may require the dealer to file

31  a statement affirming that the dealer made the overpayment.

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  1  Prior to issuing a refund pursuant to this subsection, the

  2  department shall notify the dealer of its intent to issue such

  3  refund, the amount of such refund, and the reason for such

  4  refund.

  5         (b)  Notwithstanding the provisions of paragraph (a), a

  6  refund of communications services tax shall not be made, and

  7  no action for a refund may be brought by a dealer or other

  8  person, after the applicable period set forth in s. 215.26(2)

  9  has elapsed.

10         (c)  If, after the issuance of a refund by the

11  department pursuant to this subsection, the department

12  determines that the amount of such refund exceeds the amount

13  legally due to the dealer, the provisions of s. 202.35

14  concerning penalties and interest shall not apply if, within

15  60 days of receiving notice of such determination, the dealer

16  reimburses the department the amount of such excess.

17         Section 17.  Section 202.231, Florida Statutes, is

18  created to read:

19         202.231  Provision of information to local taxing

20  jurisdictions.--

21         (1)  The department shall provide a monthly report to

22  each jurisdiction imposing the tax authorized by s. 202.19.

23  Each report shall contain the following information for the

24  jurisdiction which is receiving the report: the name and other

25  information necessary to identify each dealer providing

26  service in the jurisdiction, including each dealer's federal

27  employer identification number; the gross taxable sales

28  reported by each dealer; the amount of the dealer's collection

29  allowance; and any adjustments specified on the return,

30  including audit assessments or refunds, and interest or

31  penalties, affecting the net tax from each dealer which is

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  1  being remitted to the jurisdiction.  The report shall total

  2  the net amount transferred to the jurisdiction, showing the

  3  net taxes remitted by dealers less the administrative fees

  4  deducted by the department.

  5         (2)  Monthly reports shall be transmitted by the

  6  department to each municipality and county through a secure

  7  electronic mail system or by other suitable written or

  8  electronic means.

  9         Section 18.  Subsection (2) of section 202.24, Florida

10  Statutes, is amended to read:

11         202.24  Limitations on local taxes and fees imposed on

12  dealers of communications services.--

13         (2)(a)  Except as provided in paragraph (c), each

14  public body is prohibited from:

15         1.  Levying on or collecting from dealers or purchasers

16  of communications services any tax, charge, fee, or other

17  imposition on or with respect to the provision or purchase of

18  communications services.

19         2.  Requiring any dealer of communications services to

20  enter into or extend the term of a franchise or other

21  agreement that requires the payment of a tax, charge, fee, or

22  other imposition.

23         3.  Adopting or enforcing any provision of any

24  ordinance or agreement to the extent that such provision

25  obligates a dealer of communications services to charge,

26  collect, or pay to the public body a tax, charge, fee, or

27  other imposition.

28

29  Each municipality and county retains authority to negotiate

30  all terms and conditions of a cable service franchise allowed

31  by federal and state law except those terms and conditions

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  1  related to franchise fees and the definition of gross revenues

  2  or other definitions or methodologies related to the payment

  3  or assessment of franchise fees on providers of cable

  4  services.

  5         (b)  For purposes of this subsection, a tax, charge,

  6  fee, or other imposition includes any amount or in-kind

  7  payment of property or services which is required by ordinance

  8  or agreement to be paid or furnished to a public body by or

  9  through a dealer of communications services in its capacity as

10  a dealer of communications services, regardless of whether

11  such amount or in-kind payment of property or services is:

12         1.  Designated as a sales tax, excise tax, subscriber

13  charge, franchise fee, user fee, privilege fee, occupancy fee,

14  rental fee, license fee, pole fee, tower fee, base-station

15  fee, or other tax or fee;

16         2.  Measured by the amounts charged or received for

17  services, regardless of whether such amount is permitted or

18  required to be separately stated on the customer's bill, by

19  the type or amount of equipment or facilities deployed, or by

20  other means; or

21         3.  Intended as compensation for the use of public

22  roads or rights-of-way, for the right to conduct business, or

23  for other purposes.

24         (c)  This subsection does not apply to:

25         1.  Local communications services taxes levied under

26  this chapter.

27         2.  Ad valorem taxes levied pursuant to chapter 200.

28         3.  Occupational license taxes levied under chapter

29  205.

30         4.  "911" service charges levied under chapter 365.

31

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  1         5.  Amounts charged for the rental or other use of

  2  property owned by a public body which is not in the public

  3  rights-of-way to a dealer of communications services for any

  4  purpose, including, but not limited to, the placement or

  5  attachment of equipment used in the provision of

  6  communications services.

  7         6.  Permit fees of general applicability which are not

  8  related to placing or maintaining facilities in or on public

  9  roads or rights-of-way.

10         7.  Permit fees related to placing or maintaining

11  facilities in or on public roads or rights-of-way pursuant to

12  s. 337.401.

13         8.  Any in-kind requirements, institutional networks,

14  or contributions for, or in support of, the use or

15  construction of public, educational, or governmental access

16  facilities allowed under federal law and imposed on providers

17  of cable service pursuant to any ordinance or agreement.

18  Nothing in this subparagraph shall prohibit the ability of

19  providers of cable service to recover such expenses as allowed

20  under federal law.  This subparagraph shall be reviewed by the

21  Legislature during the 2001 legislative session in conjunction

22  with the study required by this act.

23         9.  Special assessments and impact fees.

24         10.  Pole attachment fees that are charged by a local

25  government for attachments to utility poles owned by the local

26  government.

27         11.  Utility service fees or other similar user fees

28  for utility services.

29         12.  Any other generally applicable tax, fee, charge,

30  or imposition authorized by general law on July 1, 2000, which

31

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  1  is not specifically prohibited by this subsection or included

  2  as a replaced revenue source in s. 202.20.

  3         Section 19.  Paragraph (i) of subsection (3) of section

  4  202.26, Florida Statutes, is repealed.

  5         Section 20.  Subsection (3) of section 202.27, Florida

  6  Statutes, is amended to read:

  7         202.27  Return filing; rules for self-accrual.--

  8         (3)  The department shall accept returns, except those

  9  required to be initiated through an electronic data

10  interchange, as timely if postmarked on or before the 20th day

11  of the month; if the 20th day falls on a Saturday, Sunday, or

12  federal or state legal holiday, returns are timely if

13  postmarked on the next succeeding workday. Any dealer who

14  makes sales of any nature in two or more locations for which

15  returns are required to be filed with the department and who

16  maintains records for such locations in a central office or

17  place may, on each reporting date, file one return for all

18  such places of business in lieu of separate returns for each

19  location; however, the return must clearly indicate the

20  amounts collected within each location. Each dealer shall file

21  a return for each tax period even though no tax is due for

22  such period.

23         Section 21.  Subsection (1) of section 202.28, Florida

24  Statutes, is amended to read:

25         202.28  Credit for collecting tax; penalties.--

26         (1)  Except as otherwise provided in s. 202.22, for the

27  purpose of compensating persons providing communications

28  services for the keeping of prescribed records, the filing of

29  timely tax returns, and the proper accounting and remitting of

30  taxes, persons collecting taxes imposed under this chapter and

31  under s. 203.01(1)(a)2. shall be allowed to deduct 0.75

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  1  percent of the amount of the tax due and accounted for and

  2  remitted to the department.

  3         (a)  The collection allowance may not be granted, nor

  4  may any deduction be permitted, if the required tax return or

  5  tax is delinquent at the time of payment.

  6         (b)  The department may deny the collection allowance

  7  if a taxpayer files an incomplete return.

  8         1.  For the purposes of this chapter, a return is

  9  incomplete if it is lacking such uniformity, completeness, and

10  arrangement that the physical handling, verification, review

11  of the return, or determination of other taxes and fees

12  reported on the return can not be readily accomplished.

13         2.  The department shall adopt rules requiring the

14  information that it considers necessary to ensure that the

15  taxes levied or administered under this chapter are properly

16  collected, reviewed, compiled, reported, and enforced,

17  including, but not limited to, rules requiring the reporting

18  of the amount of gross sales; the amount of taxable sales; the

19  amount of tax collected or due; the amount of lawful refunds,

20  deductions, or credits claimed; the amount claimed as the

21  dealer's collection allowance; the amount of penalty and

22  interest; and the amount due with the return.

23         (c)  The collection allowance and other credits or

24  deductions provided in this chapter shall be applied to the

25  taxes reported for the jurisdiction previously credited with

26  the tax paid.

27         Section 22.  Paragraph (a) of subsection (1) of section

28  202.37, Florida Statutes, is amended, and paragraph (c) is

29  added to that subsection, to read:

30         202.37  Special rules for administration of local

31  communications services tax.--

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  1         (1)(a)  Except as otherwise provided in this section,

  2  all statutory provisions and administrative rules applicable

  3  to the communications services tax imposed by s. 202.12 apply

  4  to any local communications services tax imposed under s.

  5  202.19, and the department shall administer, collect, and

  6  enforce all taxes imposed under s. 202.19, including interest

  7  and penalties attributable thereto, in accordance with the

  8  same procedures used in the administration, collection, and

  9  enforcement of the communications services tax imposed by s.

10  202.12.  Audits performed by the department shall include a

11  determination of the dealer's compliance with the

12  jurisdictional situsing of its customers' service addresses

13  and a determination of whether the rate collected for the

14  local tax pursuant to ss. 202.19 and 202.20 is correct. The

15  person or entity designated by a local government pursuant to

16  s. 213.053(7)(u) may provide evidence to the department

17  demonstrating a specific person's failure to fully or

18  correctly report taxable communications services sales within

19  the jurisdiction. The department may request additional

20  information from the designee to assist in any review. The

21  department shall inform the designee of what action, if any,

22  the department intends to take regarding the person.

23         (c)  Notwithstanding any other provision of law to the

24  contrary, if a dealer of communications services provides

25  communications services solely within a single county, that

26  county or any municipality located therein may perform an

27  audit of such dealer with respect to communications services

28  provided by such dealer within such county, including both the

29  state and local components of the communications services tax

30  imposed and any other tax administered pursuant to this

31  chapter.

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  1         1.  Prior to the exercise of such authority, and for

  2  purposes of determining whether a dealer operates solely

  3  within one county, a local government may presume such

  4  localized operation if the dealer reports sales in a single

  5  county. Upon notice by the local government to the department

  6  of an intent to audit a dealer, the department shall notify

  7  the local government within 60 days if the department has

  8  issued a notice of intent to audit the dealer, or it shall

  9  notify the dealer of the local government's request to audit.

10         2.  The dealer may, within 30 days, rebut the

11  single-county-operation presumption by providing evidence to

12  the department that it provides communication services in more

13  than one county in the state or that it is part of an

14  affiliated group members of which provide communications

15  services in more than one county in the state. An affiliated

16  group is defined as one or more chains of includable

17  corporations or partnerships connected through ownership with

18  a common parent corporation or other partnership which is an

19  includable corporation or partnership when the common parent

20  corporation or partnership has ownership in at least one other

21  includable corporation or partnership which generally

22  satisfies the requirements of Internal Revenue Code s. 267 or

23  Internal Revenue Code s. 707. If a dealer or a member of an

24  affiliated group provides communications services in more than

25  one county in the state, the department will notify the local

26  government that no audit may be performed.

27         3.  If, during the course of an audit conducted

28  pursuant to this paragraph, a local government determines that

29  a dealer provided communications services in more than one

30  county during the period under audit, the local government

31

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  1  shall terminate the audit and notify the department of its

  2  findings.

  3         4.  Local governments conducting audits shall be bound

  4  by department rules and technical assistance advisements

  5  issued during the course of an audit conducted pursuant to

  6  this paragraph. Local governments conducting communications

  7  services tax audits pursuant to this subparagraph, or

  8  taxpayers being audited pursuant to this subparagraph, may

  9  request and the department may issue technical assistance

10  advisements pursuant to s. 213.22 regarding a pending audit

11  issue. When the department is requested to issue a technical

12  assistance advisement hereunder, it shall notify the affected

13  local government or taxpayer of the request.

14         5.  Any audit performed hereunder shall obligate the

15  local government to extend situsing work performed during such

16  audit to include all addresses within the county. Such audit

17  results shall be performed on behalf of and computed for each

18  local government and unincorporated county area inside the

19  subject county, and they shall be bound thereby.

20         6.  The review, protest, and collection of amounts due

21  as the results of an audit performed hereunder shall be the

22  responsibility of the local jurisdiction and shall be governed

23  by s. 166.234 to the extent not inconsistent with this

24  chapter.

25         7.  No fee or any portion of a fee for audits conducted

26  on behalf of a municipality or county pursuant to this

27  paragraph shall be based upon the amount assessed or collected

28  as a result of the audit, and no determination based upon an

29  audit conducted in violation of this prohibition shall be

30  valid.

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  1         8.  All audits performed pursuant to this paragraph

  2  shall be in accordance with standards promulgated by the

  3  American Institute of Certified Public Accountants, the

  4  Institute of Internal Auditors, or the Comptroller General of

  5  the United States insofar as those standards are not

  6  inconsistent with Department of Revenue Rules.

  7         9.  Results of audits performed pursuant to this

  8  paragraph shall be valid for all jurisdictions within the

  9  subject county.  The assessment, review, and collection of any

10  amounts ultimately determined to be due as the result of such

11  an audit will be the responsibility of the auditing

12  jurisdiction, and any such collections from the dealer shall

13  be remitted to the Department of Revenue along with

14  appropriate instructions for distribution of such amounts. No

15  entity subject to audit hereunder can be audited by any local

16  jurisdiction for compliance with this chapter more frequently

17  than once every 3 years.

18         10.  The department may adopt rules for the

19  notification and determination processes established in this

20  paragraph as well as for the information to be provided by a

21  local government conducting an audit.

22         Section 23.  Section 202.38, Florida Statutes, is

23  created to read:

24         202.38  Special rules for bad debts and adjustments

25  under previous taxes.--

26         (1)(a)1.  Any dealer who has paid the tax imposed by

27  chapter 212 on telecommunications services billed prior to

28  October 1, 2001, which are no longer subject to such tax as a

29  result of chapter 2000-260, Laws of Florida, may take a credit

30  or obtain a refund of the state communications services tax

31  imposed under this chapter on unpaid balances due on worthless

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  1  accounts within 12 months following the last day of the

  2  calendar year for which the bad debt was charged off on the

  3  taxpayer's federal income tax return.

  4         2.  Any dealer who has paid a local public service tax

  5  levied pursuant to chapter 166 on telecommunications services

  6  billed prior to October 1, 2001, which are no longer subject

  7  to such tax as a result of chapter 2000-260, Laws of Florida,

  8  may take a credit or obtain a refund of the local

  9  communications services tax imposed by such jurisdiction on

10  unpaid balances due on worthless accounts within 12 months

11  following the last day of the calendar year for which the bad

12  debt was charged off on the taxpayer's federal income tax

13  return.

14         (b)  If any account for which a credit or refund has

15  been received under this section is then in whole or in part

16  paid to the dealer, the amount paid must be included in the

17  first communications services tax return filed after such

18  receipt and the applicable state and local communications

19  services tax paid accordingly.

20         (c)  Bad debts associated with accounts receivable

21  which have been assigned or sold with recourse are eligible

22  upon reassignment for inclusion by the dealer in the credit or

23  refund authorized by this section.

24         (2)(a)  If any dealer would have been entitled to an

25  adjustment of the tax imposed by chapter 212 on

26  telecommunications services billed prior to October 1, 2001,

27  which are no longer subject to such tax as a result of chapter

28  2000-260, Laws of Florida, such dealer may take a credit or

29  obtain a refund of the state communications services tax

30  imposed under this chapter.

31

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  1         (b)  If any dealer would have been entitled to an

  2  adjustment of a local public service tax levied pursuant to

  3  chapter 166 on telecommunications services billed prior to

  4  October 1, 2001, which are no longer subject to such tax as a

  5  result of chapter 2000-260, Laws of Florida, such dealer may

  6  take a credit or obtain a refund of the local communications

  7  services tax imposed by such jurisdiction pursuant to this

  8  chapter.

  9         (3)  Credits and refunds of the tax imposed by chapter

10  203 attributable to bad debts or adjustments with respect to

11  telecommunications services billed prior to October 1, 2001,

12  shall be governed by the applicable provisions of this

13  chapter.

14         (4)  Notwithstanding any provision of law to the

15  contrary, the refunds and credits allowed by this section

16  shall be subject to audit by the state and the respective

17  local taxing jurisdictions in any audit of the taxes to which

18  such refunds and credits relate.

19         Section 24.  Section 202.381, Florida Statutes, is

20  created to read:

21         202.381  Transition from previous taxes.--The

22  department is directed to implement the tax changes contained

23  in this act, and in chapter 2000-260, Laws of Florida, in a

24  manner that ensures that any request or action under existing

25  statutes and rules, including, but not limited to, a claim for

26  a credit or refund of an overpayment of tax, audits in

27  progress, and protests of tax, penalty, or interest initiated

28  before October 1, 2001, shall apply, to the fullest extent

29  possible, to any tax that replaces an existing tax that is

30  repealed effective October 1, 2001. It is the intent of the

31  Legislature that a person not be subject to an adverse

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  1  administrative action solely due to the tax changes that take

  2  effect October 1, 2001.

  3         Section 25.  Paragraphs (a) and (b) of subsection (1)

  4  of section 203.01, Florida Statutes, as amended by chapter

  5  2000-260, Laws of Florida, are amended to read:

  6         203.01  Tax on gross receipts for utility and

  7  communications services.--

  8         (1)(a)1.  Every person that receives payment for any

  9  utility service shall report by the last day of each month to

10  the Department of Revenue, under oath of the secretary or some

11  other officer of such person, the total amount of gross

12  receipts derived from business done within this state, or

13  between points within this state, for the preceding month and,

14  at the same time, shall pay into the State Treasury an amount

15  equal to a percentage of such gross receipts at the rate set

16  forth in paragraph (b).  Such collections shall be certified

17  by the Comptroller upon the request of the State Board of

18  Education.

19         2.  A tax is levied on communications services as

20  defined in s. 202.11(3). Such tax shall be applied to the same

21  services and transactions as are subject to taxation under

22  chapter 202, and to communications services that are subject

23  to the exemption provided in s. 202.125(1). Such tax shall be

24  applied to the sales price of communications services when

25  sold at retail and to the actual cost of operating substitute

26  communications systems, as such terms are defined in s.

27  202.11, shall be due and payable at the same time as the taxes

28  imposed pursuant to chapter 202, and shall be administered and

29  collected pursuant to the provisions of chapter 202.

30         (b)  The rate applied to utility services shall be 2.5

31  percent. The rate applied to communications services shall be

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  1  2.37 percent the rate calculated pursuant to s. 44, chapter

  2  2000-260, Laws of Florida.

  3         Section 26.  Paragraph (a) of subsection (1) of section

  4  212.031, Florida Statutes, is amended to read:

  5         212.031  Lease or rental of or license in real

  6  property.--

  7         (1)(a)  It is declared to be the legislative intent

  8  that every person is exercising a taxable privilege who

  9  engages in the business of renting, leasing, letting, or

10  granting a license for the use of any real property unless

11  such property is:

12         1.  Assessed as agricultural property under s. 193.461.

13         2.  Used exclusively as dwelling units.

14         3.  Property subject to tax on parking, docking, or

15  storage spaces under s. 212.03(6).

16         4.  Recreational property or the common elements of a

17  condominium when subject to a lease between the developer or

18  owner thereof and the condominium association in its own right

19  or as agent for the owners of individual condominium units or

20  the owners of individual condominium units. However, only the

21  lease payments on such property shall be exempt from the tax

22  imposed by this chapter, and any other use made by the owner

23  or the condominium association shall be fully taxable under

24  this chapter.

25         5.  A public or private street or right-of-way and

26  poles, conduits, fixtures, and similar improvements located on

27  such streets or rights-of-way, occupied or used by a utility

28  or provider of communications services, as defined by s.

29  202.11, franchised cable television company for utility or

30  communications or television purposes. For purposes of this

31  subparagraph, the term "utility" means any person providing

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  1  utility services as defined in s. 203.012. This exception also

  2  applies to property, wherever located, on which the following

  3  are placed: towers, antennas, cables, accessory structures, or

  4  equipment, not including switching equipment, used in the

  5  provision of mobile communications services as defined in s.

  6  202.11. For purposes of this chapter, towers used in the

  7  provision of mobile communications services, as defined in s.

  8  202.11, are considered to be fixtures.

  9         6.  A public street or road which is used for

10  transportation purposes.

11         7.  Property used at an airport exclusively for the

12  purpose of aircraft landing or aircraft taxiing or property

13  used by an airline for the purpose of loading or unloading

14  passengers or property onto or from aircraft or for fueling

15  aircraft.

16         8.a.  Property used at a port authority, as defined in

17  s. 315.02(2), exclusively for the purpose of oceangoing

18  vessels or tugs docking, or such vessels mooring on property

19  used by a port authority for the purpose of loading or

20  unloading passengers or cargo onto or from such a vessel, or

21  property used at a port authority for fueling such vessels, or

22  to the extent that the amount paid for the use of any property

23  at the port is based on the charge for the amount of tonnage

24  actually imported or exported through the port by a tenant.

25         b.  The amount charged for the use of any property at

26  the port in excess of the amount charged for tonnage actually

27  imported or exported shall remain subject to tax except as

28  provided in sub-subparagraph a.

29         9.  Property used as an integral part of the

30  performance of qualified production services.  As used in this

31  subparagraph, the term "qualified production services" means

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  1  any activity or service performed directly in connection with

  2  the production of a qualified motion picture, as defined in s.

  3  212.06(1)(b), and includes:

  4         a.  Photography, sound and recording, casting, location

  5  managing and scouting, shooting, creation of special and

  6  optical effects, animation, adaptation (language, media,

  7  electronic, or otherwise), technological modifications,

  8  computer graphics, set and stage support (such as

  9  electricians, lighting designers and operators, greensmen,

10  prop managers and assistants, and grips), wardrobe (design,

11  preparation, and management), hair and makeup (design,

12  production, and application), performing (such as acting,

13  dancing, and playing), designing and executing stunts,

14  coaching, consulting, writing, scoring, composing,

15  choreographing, script supervising, directing, producing,

16  transmitting dailies, dubbing, mixing, editing, cutting,

17  looping, printing, processing, duplicating, storing, and

18  distributing;

19         b.  The design, planning, engineering, construction,

20  alteration, repair, and maintenance of real or personal

21  property including stages, sets, props, models, paintings, and

22  facilities principally required for the performance of those

23  services listed in sub-subparagraph a.; and

24         c.  Property management services directly related to

25  property used in connection with the services described in

26  sub-subparagraphs a. and b.

27

28  This exemption will inure to the taxpayer upon presentation of

29  the certificate of exemption issued to the taxpayer under the

30  provisions of s. 288.1258.

31

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  1         10.  Leased, subleased, licensed, or rented to a person

  2  providing food and drink concessionaire services within the

  3  premises of a convention hall, exhibition hall, auditorium,

  4  stadium, theater, arena, civic center, performing arts center,

  5  publicly owned recreational facility, or any business operated

  6  under a permit issued pursuant to chapter 550.  A person

  7  providing retail concessionaire services involving the sale of

  8  food and drink or other tangible personal property within the

  9  premises of an airport shall be subject to tax on the rental

10  of real property used for that purpose, but shall not be

11  subject to the tax on any license to use the property.  For

12  purposes of this subparagraph, the term "sale" shall not

13  include the leasing of tangible personal property.

14         11.  Property occupied pursuant to an instrument

15  calling for payments which the department has declared, in a

16  Technical Assistance Advisement issued on or before March 15,

17  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

18  Florida Administrative Code; provided that this subparagraph

19  shall only apply to property occupied by the same person

20  before and after the execution of the subject instrument and

21  only to those payments made pursuant to such instrument,

22  exclusive of renewals and extensions thereof occurring after

23  March 15, 1993.

24         12.  Rented, leased, subleased, or licensed to a

25  concessionaire by a convention hall, exhibition hall,

26  auditorium, stadium, theater, arena, civic center, performing

27  arts center, or publicly owned recreational facility, during

28  an event at the facility, to be used by the concessionaire to

29  sell souvenirs, novelties, or other event-related products.

30  This subparagraph applies only to that portion of the rental,

31

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  1  lease, or license payment which is based on a percentage of

  2  sales and not based on a fixed price.

  3         13.  Property used or occupied predominantly for space

  4  flight business purposes. As used in this subparagraph, "space

  5  flight business" means the manufacturing, processing, or

  6  assembly of a space facility, space propulsion system, space

  7  vehicle, satellite, or station of any kind possessing the

  8  capacity for space flight, as defined by s. 212.02(23), or

  9  components thereof, and also means the following activities

10  supporting space flight: vehicle launch activities, flight

11  operations, ground control or ground support, and all

12  administrative activities directly related thereto. Property

13  shall be deemed to be used or occupied predominantly for space

14  flight business purposes if more than 50 percent of the

15  property, or improvements thereon, is used for one or more

16  space flight business purposes. Possession by a landlord,

17  lessor, or licensor of a signed written statement from the

18  tenant, lessee, or licensee claiming the exemption shall

19  relieve the landlord, lessor, or licensor from the

20  responsibility of collecting the tax, and the department shall

21  look solely to the tenant, lessee, or licensee for recovery of

22  such tax if it determines that the exemption was not

23  applicable.

24         Section 27.  Effective July 1, 2003, paragraph (a) of

25  subsection (1) of section 212.031, Florida Statutes, as

26  amended by chapter 2000-345, Laws of Florida, is amended to

27  read:

28         212.031  Lease or rental of or license in real

29  property.--

30         (1)(a)  It is declared to be the legislative intent

31  that every person is exercising a taxable privilege who

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  1  engages in the business of renting, leasing, letting, or

  2  granting a license for the use of any real property unless

  3  such property is:

  4         1.  Assessed as agricultural property under s. 193.461.

  5         2.  Used exclusively as dwelling units.

  6         3.  Property subject to tax on parking, docking, or

  7  storage spaces under s. 212.03(6).

  8         4.  Recreational property or the common elements of a

  9  condominium when subject to a lease between the developer or

10  owner thereof and the condominium association in its own right

11  or as agent for the owners of individual condominium units or

12  the owners of individual condominium units. However, only the

13  lease payments on such property shall be exempt from the tax

14  imposed by this chapter, and any other use made by the owner

15  or the condominium association shall be fully taxable under

16  this chapter.

17         5.  A public or private street or right-of-way and

18  poles, conduits, fixtures, and similar improvements located on

19  such streets or rights-of-way, occupied or used by a utility

20  or provider of communications services, as defined by s.

21  202.11, franchised cable television company for utility or

22  communications or television purposes. For purposes of this

23  subparagraph, the term "utility" means any person providing

24  utility services as defined in s. 203.012. This exception also

25  applies to property, wherever located, on which the following

26  are placed: towers, antennas, cables, accessory structures, or

27  equipment, not including switching equipment, used in the

28  provision of mobile communications services as defined in s.

29  202.11. For purposes of this chapter, towers used in the

30  provision of mobile communications services, as defined in s.

31  202.11, are considered to be fixtures.

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  1         6.  A public street or road which is used for

  2  transportation purposes.

  3         7.  Property used at an airport exclusively for the

  4  purpose of aircraft landing or aircraft taxiing or property

  5  used by an airline for the purpose of loading or unloading

  6  passengers or property onto or from aircraft or for fueling

  7  aircraft.

  8         8.a.  Property used at a port authority, as defined in

  9  s. 315.02(2), exclusively for the purpose of oceangoing

10  vessels or tugs docking, or such vessels mooring on property

11  used by a port authority for the purpose of loading or

12  unloading passengers or cargo onto or from such a vessel, or

13  property used at a port authority for fueling such vessels, or

14  to the extent that the amount paid for the use of any property

15  at the port is based on the charge for the amount of tonnage

16  actually imported or exported through the port by a tenant.

17         b.  The amount charged for the use of any property at

18  the port in excess of the amount charged for tonnage actually

19  imported or exported shall remain subject to tax except as

20  provided in sub-subparagraph a.

21         9.  Property used as an integral part of the

22  performance of qualified production services.  As used in this

23  subparagraph, the term "qualified production services" means

24  any activity or service performed directly in connection with

25  the production of a qualified motion picture, as defined in s.

26  212.06(1)(b), and includes:

27         a.  Photography, sound and recording, casting, location

28  managing and scouting, shooting, creation of special and

29  optical effects, animation, adaptation (language, media,

30  electronic, or otherwise), technological modifications,

31  computer graphics, set and stage support (such as

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  1  electricians, lighting designers and operators, greensmen,

  2  prop managers and assistants, and grips), wardrobe (design,

  3  preparation, and management), hair and makeup (design,

  4  production, and application), performing (such as acting,

  5  dancing, and playing), designing and executing stunts,

  6  coaching, consulting, writing, scoring, composing,

  7  choreographing, script supervising, directing, producing,

  8  transmitting dailies, dubbing, mixing, editing, cutting,

  9  looping, printing, processing, duplicating, storing, and

10  distributing;

11         b.  The design, planning, engineering, construction,

12  alteration, repair, and maintenance of real or personal

13  property including stages, sets, props, models, paintings, and

14  facilities principally required for the performance of those

15  services listed in sub-subparagraph a.; and

16         c.  Property management services directly related to

17  property used in connection with the services described in

18  sub-subparagraphs a. and b.

19

20  This exemption will inure to the taxpayer upon presentation of

21  the certificate of exemption issued to the taxpayer under the

22  provisions of s. 288.1258.

23         10.  Leased, subleased, licensed, or rented to a person

24  providing food and drink concessionaire services within the

25  premises of a convention hall, exhibition hall, auditorium,

26  stadium, theater, arena, civic center, performing arts center,

27  publicly owned recreational facility, or any business operated

28  under a permit issued pursuant to chapter 550.  A person

29  providing retail concessionaire services involving the sale of

30  food and drink or other tangible personal property within the

31  premises of an airport shall be subject to tax on the rental

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  1  of real property used for that purpose, but shall not be

  2  subject to the tax on any license to use the property.  For

  3  purposes of this subparagraph, the term "sale" shall not

  4  include the leasing of tangible personal property.

  5         11.  Property occupied pursuant to an instrument

  6  calling for payments which the department has declared, in a

  7  Technical Assistance Advisement issued on or before March 15,

  8  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

  9  Florida Administrative Code; provided that this subparagraph

10  shall only apply to property occupied by the same person

11  before and after the execution of the subject instrument and

12  only to those payments made pursuant to such instrument,

13  exclusive of renewals and extensions thereof occurring after

14  March 15, 1993.

15         12.  Property used or occupied predominantly for space

16  flight business purposes. As used in this subparagraph, "space

17  flight business" means the manufacturing, processing, or

18  assembly of a space facility, space propulsion system, space

19  vehicle, satellite, or station of any kind possessing the

20  capacity for space flight, as defined by s. 212.02(23), or

21  components thereof, and also means the following activities

22  supporting space flight: vehicle launch activities, flight

23  operations, ground control or ground support, and all

24  administrative activities directly related thereto. Property

25  shall be deemed to be used or occupied predominantly for space

26  flight business purposes if more than 50 percent of the

27  property, or improvements thereon, is used for one or more

28  space flight business purposes. Possession by a landlord,

29  lessor, or licensor of a signed written statement from the

30  tenant, lessee, or licensee claiming the exemption shall

31  relieve the landlord, lessor, or licensor from the

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  1  responsibility of collecting the tax, and the department shall

  2  look solely to the tenant, lessee, or licensee for recovery of

  3  such tax if it determines that the exemption was not

  4  applicable.

  5         Section 28.  Paragraph (a) of subsection (2) of section

  6  212.054, Florida Statutes, is amended to read:

  7         212.054  Discretionary sales surtax; limitations,

  8  administration, and collection.--

  9         (2)(a)  The tax imposed by the governing body of any

10  county authorized to so levy pursuant to s. 212.055 shall be a

11  discretionary surtax on all transactions occurring in the

12  county which transactions are subject to the state tax imposed

13  on sales, use, services, rentals, admissions, and other

14  transactions by this chapter and communications services as

15  defined for purposes of chapter 202. The surtax, if levied,

16  shall be computed as the applicable rate or rates authorized

17  pursuant to s. 212.055 times the amount of taxable sales and

18  taxable purchases representing such transactions.  If the

19  surtax is levied on the sale of an item of tangible personal

20  property or on the sale of a service, the surtax shall be

21  computed by multiplying the rate imposed by the county within

22  which the sale occurs by the amount of the taxable sale. The

23  sale of an item of tangible personal property or the sale of a

24  service is not subject to the surtax if the property, the

25  service, or the tangible personal property representing the

26  service is delivered within a county that does not impose a

27  discretionary sales surtax.

28         Section 29.  Subsection (6) of section 212.20, Florida

29  Statutes, is amended to read:

30

31

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  1         212.20  Funds collected, disposition; additional powers

  2  of department; operational expense; refund of taxes

  3  adjudicated unconstitutionally collected.--

  4         (6)  Distribution of all proceeds under this chapter

  5  and s. 202.18(1)(b) and (2)(b) shall be as follows:

  6         (a)  Proceeds from the convention development taxes

  7  authorized under s. 212.0305 shall be reallocated to the

  8  Convention Development Tax Clearing Trust Fund.

  9         (b)  Proceeds from discretionary sales surtaxes imposed

10  pursuant to ss. 212.054 and 212.055 shall be reallocated to

11  the Discretionary Sales Surtax Clearing Trust Fund.

12         (c)  Proceeds from the tax imposed pursuant to s.

13  212.06(5)(a)2. shall be reallocated to the Mail Order Sales

14  Tax Clearing Trust Fund.

15         (c)(d)  Proceeds from the fees imposed under ss.

16  212.05(1)(i)3. and 212.18(3) shall remain with the General

17  Revenue Fund.

18         (d)(e)  The proceeds of all other taxes and fees

19  imposed pursuant to this chapter or remitted pursuant to s.

20  202.18(1)(b) and (2)(b) shall be distributed as follows:

21         1.  In any fiscal year, the greater of $500 million,

22  minus an amount equal to 4.6 percent of the proceeds of the

23  taxes collected pursuant to chapter 201, or 5 percent of all

24  other taxes and fees imposed pursuant to this chapter or

25  remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be

26  deposited in monthly installments into the General Revenue

27  Fund.

28         2.  Two-tenths of one percent shall be transferred to

29  the Solid Waste Management Trust Fund.

30         3.  After the distribution under subparagraphs 1. and

31  2., 9.653 percent of the amount remitted by a sales tax dealer

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  1  located within a participating county pursuant to s. 218.61

  2  shall be transferred into the Local Government Half-cent Sales

  3  Tax Clearing Trust Fund.

  4         4.  After the distribution under subparagraphs 1., 2.,

  5  and 3., 0.065 percent shall be transferred to the Local

  6  Government Half-cent Sales Tax Clearing Trust Fund and

  7  distributed pursuant to s. 218.65.

  8         5.  For proceeds received after July 1, 2000, and after

  9  the distributions under subparagraphs 1., 2., 3., and 4., 2.25

10  percent of the available proceeds pursuant to this paragraph

11  shall be transferred monthly to the Revenue Sharing Trust Fund

12  for Counties pursuant to s. 218.215.

13         6.  For proceeds received after July 1, 2000, and after

14  the distributions under subparagraphs 1., 2., 3., and 4.,

15  1.0715 percent of the available proceeds pursuant to this

16  paragraph shall be transferred monthly to the Revenue Sharing

17  Trust Fund for Municipalities pursuant to s. 218.215. If the

18  total revenue to be distributed pursuant to this subparagraph

19  is at least as great as the amount due from the Revenue

20  Sharing Trust Fund for Municipalities and the Municipal

21  Financial Assistance Trust Fund in state fiscal year

22  1999-2000, no municipality shall receive less than the amount

23  due from the Revenue Sharing Trust Fund for Municipalities and

24  the Municipal Financial Assistance Trust Fund in state fiscal

25  year 1999-2000. If the total proceeds to be distributed are

26  less than the amount received in combination from the Revenue

27  Sharing Trust Fund for Municipalities and the Municipal

28  Financial Assistance Trust Fund in state fiscal year

29  1999-2000, each municipality shall receive an amount

30  proportionate to the amount it was due in state fiscal year

31  1999-2000.

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  1         7.  Of the remaining proceeds:

  2         a.  Beginning July 1, 2000, and in each fiscal year

  3  thereafter, the sum of $29,915,500 shall be divided into as

  4  many equal parts as there are counties in the state, and one

  5  part shall be distributed to each county.  The distribution

  6  among the several counties shall begin each fiscal year on or

  7  before January 5th and shall continue monthly for a total of 4

  8  months.  If a local or special law required that any moneys

  9  accruing to a county in fiscal year 1999-2000 under the

10  then-existing provisions of s. 550.135 be paid directly to the

11  district school board, special district, or a municipal

12  government, such payment shall continue until such time that

13  the local or special law is amended or repealed.  The state

14  covenants with holders of bonds or other instruments of

15  indebtedness issued by local governments, special districts,

16  or district school boards prior to July 1, 2000, that it is

17  not the intent of this subparagraph to adversely affect the

18  rights of those holders or relieve local governments, special

19  districts, or district school boards of the duty to meet their

20  obligations as a result of previous pledges or assignments or

21  trusts entered into which obligated funds received from the

22  distribution to county governments under then-existing s.

23  550.135.  This distribution specifically is in lieu of funds

24  distributed under s. 550.135 prior to July 1, 2000.

25         b.  The department shall distribute $166,667 monthly

26  pursuant to s. 288.1162 to each applicant that has been

27  certified as a "facility for a new professional sports

28  franchise" or a "facility for a retained professional sports

29  franchise" pursuant to s. 288.1162. Up to $41,667 shall be

30  distributed monthly by the department to each applicant that

31  has been certified as a "facility for a retained spring

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  1  training franchise" pursuant to s. 288.1162; however, not more

  2  than $208,335 may be distributed monthly in the aggregate to

  3  all certified facilities for a retained spring training

  4  franchise. Distributions shall begin 60 days following such

  5  certification and shall continue for not more than 30 years.

  6  Nothing contained in this paragraph shall be construed to

  7  allow an applicant certified pursuant to s. 288.1162 to

  8  receive more in distributions than actually expended by the

  9  applicant for the public purposes provided for in s.

10  288.1162(6). However, a certified applicant is entitled to

11  receive distributions up to the maximum amount allowable and

12  undistributed under this section for additional renovations

13  and improvements to the facility for the franchise without

14  additional certification.

15         c.  Beginning 30 days after notice by the Office of

16  Tourism, Trade, and Economic Development to the Department of

17  Revenue that an applicant has been certified as the

18  professional golf hall of fame pursuant to s. 288.1168 and is

19  open to the public, $166,667 shall be distributed monthly, for

20  up to 300 months, to the applicant.

21         d.  Beginning 30 days after notice by the Office of

22  Tourism, Trade, and Economic Development to the Department of

23  Revenue that the applicant has been certified as the

24  International Game Fish Association World Center facility

25  pursuant to s. 288.1169, and the facility is open to the

26  public, $83,333 shall be distributed monthly, for up to 168

27  months, to the applicant. This distribution is subject to

28  reduction pursuant to s. 288.1169.  A lump sum payment of

29  $999,996 shall be made, after certification and before July 1,

30  2000.

31

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  1         8.  All other proceeds shall remain with the General

  2  Revenue Fund.

  3         Section 30.  Paragraph (b) of subsection (3) of section

  4  11.45, Florida Statutes, is amended to read:

  5         11.45  Definitions; duties; audits; reports.--

  6         (3)

  7         (b)  The Legislative Auditing Committee shall direct

  8  the Auditor General to make a financial audit of any

  9  municipality whenever petitioned to do so by at least 20

10  percent of the electors of that municipality.  The supervisor

11  of elections of the county in which the municipality is

12  located shall certify whether or not the petition contains the

13  signatures of at least 20 percent of the electors of the

14  municipality. After the completion of the audit, the Auditor

15  General shall determine whether the municipality has the

16  fiscal resources necessary to pay the cost of the audit. The

17  municipality shall pay the cost of the audit within 90 days

18  after the Auditor General's determination that the

19  municipality has the available resources. If the municipality

20  fails to pay the cost of the audit, the Department of Revenue

21  shall, upon certification of the Auditor General, withhold

22  from that portion of the distribution pursuant to s.

23  212.20(6)(d)6.(f)5. which is distributable to such

24  municipality a sum sufficient to pay the cost of the audit and

25  shall deposit that sum into the General Revenue Fund of the

26  state.

27         Section 31.  Subsections (5) and (6) of section 218.65,

28  Florida Statutes, are amended to read:

29         218.65  Emergency distribution.--

30         (5)  At the beginning of each fiscal year, the

31  Department of Revenue shall calculate a base allocation for

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  1  each eligible county equal to the difference between the

  2  current per capita limitation times the county's population,

  3  minus prior year ordinary distributions to the county pursuant

  4  to ss. 212.20(6)(d)(e)3., 218.61, and 218.62. If moneys

  5  deposited into the Local Government Half-cent Sales Tax

  6  Clearing Trust Fund pursuant to s. 212.20(6)(d)(e)4.,

  7  excluding moneys appropriated for supplemental distributions

  8  pursuant to subsection (7), for the current year are less than

  9  or equal to the sum of the base allocations, each eligible

10  county shall receive a share of the appropriated amount

11  proportional to its base allocation.  If the deposited amount

12  exceeds the sum of the base allocations, each county shall

13  receive its base allocation, and the excess appropriated

14  amount shall be distributed equally on a per capita basis

15  among the eligible counties.

16         (6)  There is hereby annually appropriated from the

17  Local Government Half-cent Sales Tax Clearing Trust Fund the

18  distribution provided in s. 212.20(6)(d)(e)4. to be used for

19  emergency and supplemental distributions pursuant to this

20  section.

21         Section 32.  Subsection (6) of section 288.1169,

22  Florida Statutes, is amended to read:

23         288.1169  International Game Fish Association World

24  Center facility; department duties.--

25         (6)  The Department of Commerce must recertify every 10

26  years that the facility is open, that the International Game

27  Fish Association World Center continues to be the only

28  international administrative headquarters, fishing museum, and

29  Hall of Fame in the United States recognized by the

30  International Game Fish Association, and that the project is

31  meeting the minimum projections for attendance or sales tax

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  1  revenues as required at the time of original certification.

  2  If the facility is not recertified during this 10-year review

  3  as meeting the minimum projections, then funding will be

  4  abated until certification criteria are met.  If the project

  5  fails to generate $1 million of annual revenues pursuant to

  6  paragraph (2)(e), the distribution of revenues pursuant to s.

  7  212.20(6)(d)7.d.(e)6.c. shall be reduced to an amount equal to

  8  $83,333 multiplied by a fraction, the numerator of which is

  9  the actual revenues generated and the denominator of which is

10  $1 million.  Such reduction shall remain in effect until

11  revenues generated by the project in a 12-month period equal

12  or exceed $1 million.

13         Section 33.  Section 212.202, Florida Statutes, is

14  amended to read:

15         212.202  Renaming, creation, and continuation of

16  certain funds.--The Local Government Infrastructure Tax Trust

17  Fund is hereby retitled the Discretionary Sales Surtax

18  Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust

19  Fund is retitled the Communications Services Tax Clearing

20  Trust Fund hereby created in the State Treasury.

21  Notwithstanding the repeal of s. 212.237 by s. 45, chapter

22  89-356, the Solid Waste Management Trust Fund shall continue

23  to exist.

24         Section 34.  Effective upon this act becoming a law,

25  paragraph (c) of subsection (3) of section 337.401, Florida

26  Statutes, as amended by section 50 of chapter 2000-260, Laws

27  of Florida, is amended, and subsection (5) is added to that

28  section, to read:

29         337.401  Use of right-of-way for utilities subject to

30  regulation; permit; fees.--

31         (3)

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  1         (c)1.  It is the intention of the state to treat all

  2  providers of communications services that use or occupy

  3  municipal or charter county roads or rights-of-way for the

  4  provision of communications services in a nondiscriminatory

  5  and competitively neutral manner with respect to the payment

  6  of permit fees. Certain providers of communications services

  7  have been granted by general law the authority to offset

  8  permit fees against franchise or other fees while other

  9  providers of communications services have not been granted

10  this authority. In order to treat all providers of

11  communications services in a nondiscriminatory and

12  competitively neutral manner with respect to the payment of

13  permit fees, each municipality and charter county shall make

14  an election under either sub-subparagraph a. or

15  sub-subparagraph b. and must inform the Department of Revenue

16  of the election by certified mail by July 16 1, 2001. Such

17  election shall take effect October 1, 2001.

18         a.(I)  The municipality or charter county may require

19  and collect permit fees from any providers of communications

20  services that use or occupy municipal or county roads or

21  rights-of-way. All fees permitted under this sub-subparagraph

22  must be reasonable and commensurate with the direct and actual

23  cost of the regulatory activity, including issuing and

24  processing permits, plan reviews, physical inspection, and

25  direct administrative costs; must be demonstrable; and must be

26  equitable among users of the roads or rights-of-way. A fee

27  permitted under this sub-subparagraph may not: be offset

28  against the tax imposed under chapter 202; include the costs

29  of roads or rights-of-way acquisition or roads or

30  rights-of-way rental; include any general administrative,

31  management, or maintenance costs of the roads or

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  1  rights-of-way; or be based on a percentage of the value or

  2  costs associated with the work to be performed on the roads or

  3  rights-of-way. In an action to recover amounts due for a fee

  4  not permitted under this sub-subparagraph, the prevailing

  5  party may recover court costs and attorney's fees at trial and

  6  on appeal. In addition to the limitations set forth in this

  7  section, a fee levied by a municipality or charter county

  8  under this sub-subparagraph may not exceed $100. However,

  9  permit fees may not be imposed with respect to permits that

10  may be required for service drop lines not required to be

11  noticed under s. 556.108(5)(b) or for any activity that does

12  not require the physical disturbance of the roads or

13  rights-of-way or does not impair access to or full use of the

14  roads or rights-of-way.

15         (II)  To ensure competitive neutrality among providers

16  of communications services, for any municipality or charter

17  county that elects to exercise its authority to require and

18  collect permit fees under this sub-subparagraph, the rate of

19  the local communications services tax imposed by such

20  jurisdiction, as computed under s. 202.20(1) and (2), shall

21  automatically be reduced by a rate of 0.12 percent.

22         b.  Alternatively, the municipality or charter county

23  may elect not to require and collect permit fees from any

24  provider of communications services that uses or occupies

25  municipal or charter county roads or rights-of-way for the

26  provision of communications services; however, each

27  municipality or charter county that elects to operate under

28  this sub-subparagraph retains all authority to establish rules

29  and regulations for providers of communications services to

30  use or occupy roads or rights-of-way as provided in this

31  section. If a municipality or charter county elects to operate

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  1  under this sub-subparagraph, the total rate for the local

  2  communications services tax as computed under s. 202.20(1) and

  3  (2) for that municipality or charter county may be increased

  4  by ordinance or resolution by an amount not to exceed a rate

  5  of 0.12 percent. If a municipality or charter county elects to

  6  increase its rate effective October 1, 2001, the municipality

  7  or charter county shall inform the department of such

  8  increased rate by certified mail postmarked on or before July

  9  16, 2001.

10         c.  A municipality or charter county that does not make

11  an election as provided for in this subparagraph shall be

12  presumed to have elected to operate under the provisions of

13  sub-subparagraph b.

14         2.  Each noncharter county shall make an election under

15  either sub-subparagraph a. or sub-subparagraph b. and shall

16  inform the Department of Revenue of the election by certified

17  mail by July 16 1, 2001. Such election shall take effect

18  October 1, 2001.

19         a.  The noncharter county may elect to require and

20  collect permit fees from any providers of communications

21  services that use or occupy noncharter county roads or

22  rights-of-way. All fees permitted under this sub-subparagraph

23  must be reasonable and commensurate with the direct and actual

24  cost of the regulatory activity, including issuing and

25  processing permits, plan reviews, physical inspection, and

26  direct administrative costs; must be demonstrable; and must be

27  equitable among users of the roads or rights-of-way. A fee

28  permitted under this sub-subparagraph may not: be offset

29  against the tax imposed under chapter 202; include the costs

30  of roads or rights-of-way acquisition or roads or

31  rights-of-way rental; include any general administrative,

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  1  management, or maintenance costs of the roads or

  2  rights-of-way; or be based on a percentage of the value or

  3  costs associated with the work to be performed on the roads or

  4  rights-of-way. In an action to recover amounts due for a fee

  5  not permitted under this sub-subparagraph, the prevailing

  6  party may recover court costs and attorney's fees at trial and

  7  on appeal. In addition to the limitations set forth in this

  8  section, a fee levied by a noncharter county under this

  9  sub-subparagraph may not exceed $100. However, permit fees may

10  not be imposed with respect to permits that may be required

11  for service drop lines not required to be noticed under s.

12  556.108(5)(b) or for any activity that does not require the

13  physical disturbance of the roads or rights-of-way or does not

14  impair access to or full use of the roads or rights-of-way.

15         b.  Alternatively, the noncharter county may elect not

16  to require and collect permit fees from any provider of

17  communications services that uses or occupies noncharter

18  county roads or rights-of-way for the provision of

19  communications services; however, each noncharter county that

20  elects to operate under this sub-subparagraph shall retain all

21  authority to establish rules and regulations for providers of

22  communications services to use or occupy roads or

23  rights-of-way as provided in this section. If a noncharter

24  county elects to operate under this sub-subparagraph, the

25  total rate for the local communications services tax as

26  computed under s. 202.20(1) and (2) for that noncharter county

27  may be increased by ordinance or resolution by an amount not

28  to exceed a rate of 0.24 percent, to replace the revenue the

29  noncharter county would otherwise have received from permit

30  fees for providers of communications services. If a noncharter

31  county elects to increase its rate effective October 1, 2001,

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  1  the noncharter county shall inform the department of such

  2  increased rate by certified mail postmarked on or before July

  3  16, 2001.

  4         c.  A noncharter county that does not make an election

  5  as provided for in this subparagraph shall be presumed to have

  6  elected to operate under the provisions of sub-subparagraph b.

  7         3.  Except as provided in this paragraph,

  8  municipalities and counties retain all existing authority to

  9  require and collect permit fees from users or occupants of

10  municipal or county roads or rights-of-way and to set

11  appropriate permit fee amounts.

12         (5)  If a municipality or county imposes any amount on

13  a person or entity other than a provider of communications

14  services in connection with the placement or maintenance by

15  such person or entity of a communication facility in municipal

16  or county roads or rights-of-way, such amounts, if any, shall

17  not exceed the highest amount, if any, the municipality or

18  county is imposing in such context as of the date this act

19  becomes a law.  If a municipality or county is not imposing

20  any amount in such context as of the date this act becomes a

21  law, any amount, if any, imposed thereafter, shall not be less

22  than $500 per linear mile of any cable, fiber optic, or other

23  pathway that makes physical use of the municipal or county

24  right-of-way.  Any excess of $500 shall be applied in a

25  nondiscriminatory manner and shall not exceed the sum of:

26         1.  Costs directly related to the inconvenience or

27  impairment solely caused by the disturbance to the municipal

28  or county right-of-way;

29         2.  The reasonable cost of the regulatory activity of

30  the municipality or county; and

31

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  1         3.  The proportionate share of cost of land for such

  2  street, alley, or other public way attributable to utilization

  3  of the right-of-way by a person or entity other than a

  4  provider of communications services.

  5         Section 35.  Paragraphs (f) and (g) of subsection (3)

  6  of section 337.401, Florida Statutes, as amended by section 51

  7  of chapter 2000-260, Laws of Florida, are repealed, paragraphs

  8  (a), (b), (c), (e), and (h) of that subsection are amended,

  9  new paragraphs (j) and (k) are added to that subsection,

10  subsections (4) and (5) of that section are amended, and

11  subsection (6) is added to that section, to read:

12         337.401  Use of right-of-way for utilities subject to

13  regulation; permit; fees.--

14         (3)(a)1.  Because of the unique circumstances

15  applicable to providers of communications services, including,

16  but not limited to, the circumstances described in paragraph

17  (e) and the fact that federal and state law require the

18  nondiscriminatory treatment of providers of telecommunications

19  services, and because of the desire to promote competition

20  among providers of communications services, it is the intent

21  of the Legislature that municipalities and counties treat

22  providers of communications services in a nondiscriminatory

23  and competitively neutral manner when imposing rules or

24  regulations governing the placement or maintenance of

25  communications facilities in the public roads or

26  rights-of-way. Rules or regulations imposed by a municipality

27  or county relating to providers of communications services

28  placing or maintaining communications facilities in its roads

29  or rights-of-way must be generally applicable to all providers

30  of communications services and, notwithstanding any other law,

31  may not require a provider of communications services, except

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  1  as otherwise provided in subparagraph 2. paragraph (f), to

  2  apply for or enter into an individual license, franchise, or

  3  other agreement with the municipality or county as a condition

  4  of placing or maintaining communications facilities in its

  5  roads or rights-of-way. In addition to other reasonable rules

  6  or regulations that a municipality or county may adopt

  7  relating to the placement or maintenance of communications

  8  facilities in its roads or rights-of-way under this

  9  subsection, a municipality or county may require a provider of

10  communications services that places or seeks to place

11  facilities in its roads or rights-of-way to register with the

12  municipality or county and to provide the name of the

13  registrant; the name, address, and telephone number of a

14  contact person for the registrant; the number of the

15  registrant's current certificate of authorization issued by

16  the Florida Public Service Commission or the Federal

17  Communications Commission; and proof of insurance or

18  self-insuring status adequate to defend and cover claims.

19  Nothing in this subparagraph is intended to limit or expand

20  any existing zoning or land use authority of a municipality or

21  county; however, no such zoning or land use authority may

22  require an individual license, franchise, or other agreement

23  as prohibited by this subparagraph.

24         2.  Notwithstanding the provisions of subparagraph 1.,

25  a municipality or county may, as provided by 47 U.S.C. s. 541,

26  award one or more franchises within its jurisdiction for the

27  provision of cable service, and a provider of cable service

28  shall not provide cable service without such franchise. Each

29  municipality and county retains authority to negotiate all

30  terms and conditions of a cable service franchise allowed by

31  federal law and s. 166.046, except those terms and conditions

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  1  related to franchise fees and the definition of gross revenues

  2  or other definitions or methodologies related to the payment

  3  or assessment of franchise fees and permit fees as provided in

  4  paragraph (c) on providers of cable services. A municipality

  5  or county may exercise its right to require from providers of

  6  cable service in-kind requirements, including, but not limited

  7  to, institutional networks, and contributions for, or in

  8  support of, the use or construction of public, educational, or

  9  governmental access facilities to the extent permitted by

10  federal law. A provider of cable service may exercise its

11  right to recover any such expenses associated with such

12  in-kind requirements, to the extent permitted by federal law.

13         (b)  Registration described in subparagraph (a)1. does

14  not establish a right to place or maintain, or priority for

15  the placement or maintenance of, a communications facility in

16  roads or rights-of-way of a municipality or county. Each

17  municipality and county retains the authority to regulate and

18  manage municipal and county roads or rights-of-way in

19  exercising its police power. Any rules or regulations adopted

20  by a municipality or county which govern the occupation of its

21  roads or rights-of-way by providers of communications services

22  must be related to the placement or maintenance of facilities

23  in such roads or rights-of-way, must be reasonable and

24  nondiscriminatory, and may include only those matters

25  necessary to manage the roads or rights-of-way of the

26  municipality or county.

27         (c)1.  It is the intention of the state to treat all

28  providers of communications services that use or occupy

29  municipal or charter county roads or rights-of-way for the

30  provision of communications services in a nondiscriminatory

31  and competitively neutral manner with respect to the payment

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  1  of permit fees. Certain providers of communications services

  2  have been granted by general law the authority to offset

  3  permit fees against franchise or other fees while other

  4  providers of communications services have not been granted

  5  this authority. In order to treat all providers of

  6  communications services in a nondiscriminatory and

  7  competitively neutral manner with respect to the payment of

  8  permit fees, each municipality and charter county shall make

  9  an election under either sub-subparagraph a. or

10  sub-subparagraph b. and must inform the Department of Revenue

11  of the election by certified mail by July 16 1, 2001. Such

12  election shall take effect October 1, 2001.

13         a.(I)  The municipality or charter county may require

14  and collect permit fees from any providers of communications

15  services that use or occupy municipal or county roads or

16  rights-of-way. All fees permitted under this sub-subparagraph

17  must be reasonable and commensurate with the direct and actual

18  cost of the regulatory activity, including issuing and

19  processing permits, plan reviews, physical inspection, and

20  direct administrative costs; must be demonstrable; and must be

21  equitable among users of the roads or rights-of-way. A fee

22  permitted under this sub-subparagraph may not: be offset

23  against the tax imposed under chapter 202; include the costs

24  of roads or rights-of-way acquisition or roads or

25  rights-of-way rental; include any general administrative,

26  management, or maintenance costs of the roads or

27  rights-of-way; or be based on a percentage of the value or

28  costs associated with the work to be performed on the roads or

29  rights-of-way. In an action to recover amounts due for a fee

30  not permitted under this sub-subparagraph, the prevailing

31  party may recover court costs and attorney's fees at trial and

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  1  on appeal. In addition to the limitations set forth in this

  2  section, a fee levied by a municipality or charter county

  3  under this sub-subparagraph may not exceed $100. However,

  4  permit fees may not be imposed with respect to permits that

  5  may be required for service drop lines not required to be

  6  noticed under s. 556.108(5)(b) or for any activity that does

  7  not require the physical disturbance of the roads or

  8  rights-of-way or does not impair access to or full use of the

  9  roads or rights-of-way.

10         (II)  To ensure competitive neutrality among providers

11  of communications services, for any municipality or charter

12  county that elects to exercise its authority to require and

13  collect permit fees under this sub-subparagraph, the rate of

14  the local communications services tax imposed by such

15  jurisdiction, as computed under s. 202.20(1) and (2), shall

16  automatically be reduced by a rate of 0.12 percent.

17         b.  Alternatively, the municipality or charter county

18  may elect not to require and collect permit fees from any

19  provider of communications services that uses or occupies

20  municipal or charter county roads or rights-of-way for the

21  provision of communications services; however, each

22  municipality or charter county that elects to operate under

23  this sub-subparagraph retains all authority to establish rules

24  and regulations for providers of communications services to

25  use or occupy roads or rights-of-way as provided in this

26  section. If a municipality or charter county elects to operate

27  under this sub-subparagraph, the total rate for the local

28  communications services tax as computed under s. 202.20(1) and

29  (2) for that municipality or charter county may be increased

30  by ordinance or resolution by an amount not to exceed a rate

31  of 0.12 percent. If a municipality or charter county elects to

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  1  increase its rate effective October 1, 2001, the municipality

  2  or charter county shall inform the department of such

  3  increased rate by certified mail postmarked on or before July

  4  16, 2001.

  5         c.  A municipality or charter county that does not make

  6  an election as provided for in this subparagraph shall be

  7  presumed to have elected to operate under the provisions of

  8  sub-subparagraph b.

  9         2.  Each noncharter county shall make an election under

10  either sub-subparagraph a. or sub-subparagraph b. and shall

11  inform the Department of Revenue of the election by certified

12  mail by July 16 1, 2001. Such election shall take effect

13  October 1, 2001.

14         a.  The noncharter county may elect to require and

15  collect permit fees from any providers of communications

16  services that use or occupy noncharter county roads or

17  rights-of-way. All fees permitted under this sub-subparagraph

18  must be reasonable and commensurate with the direct and actual

19  cost of the regulatory activity, including issuing and

20  processing permits, plan reviews, physical inspection, and

21  direct administrative costs; must be demonstrable; and must be

22  equitable among users of the roads or rights-of-way. A fee

23  permitted under this sub-subparagraph may not: be offset

24  against the tax imposed under chapter 202; include the costs

25  of roads or rights-of-way acquisition or roads or

26  rights-of-way rental; include any general administrative,

27  management, or maintenance costs of the roads or

28  rights-of-way; or be based on a percentage of the value or

29  costs associated with the work to be performed on the roads or

30  rights-of-way. In an action to recover amounts due for a fee

31  not permitted under this sub-subparagraph, the prevailing

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  1  party may recover court costs and attorney's fees at trial and

  2  on appeal. In addition to the limitations set forth in this

  3  section, a fee levied by a noncharter county under this

  4  sub-subparagraph may not exceed $100. However, permit fees may

  5  not be imposed with respect to permits that may be required

  6  for service drop lines not required to be noticed under s.

  7  556.108(5)(b) or for any activity that does not require the

  8  physical disturbance of the roads or rights-of-way or does not

  9  impair access to or full use of the roads or rights-of-way.

10         b.  Alternatively, the noncharter county may elect not

11  to require and collect permit fees from any provider of

12  communications services that uses or occupies noncharter

13  county roads or rights-of-way for the provision of

14  communications services; however, each noncharter county that

15  elects to operate under this sub-subparagraph shall retain all

16  authority to establish rules and regulations for providers of

17  communications services to use or occupy roads or

18  rights-of-way as provided in this section. If a noncharter

19  county elects to operate under this sub-subparagraph, the

20  total rate for the local communications services tax as

21  computed under s. 202.20(1) and (2) for that noncharter county

22  may be increased by ordinance or resolution by an amount not

23  to exceed a rate of 0.24 percent, to replace the revenue the

24  noncharter county would otherwise have received from permit

25  fees for providers of communications services. If a noncharter

26  county elects to increase its rate effective October 1, 2001,

27  the noncharter county shall inform the department of such

28  increased rate by certified mail postmarked on or before July

29  16, 2001.

30

31

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  1         c.  A noncharter county that does not make an election

  2  as provided for in this subparagraph shall be presumed to have

  3  elected to operate under the provisions of sub-subparagraph b.

  4         3.  Except as provided in this paragraph,

  5  municipalities and counties retain all existing authority to

  6  require and collect permit fees from users or occupants of

  7  municipal or county roads or rights-of-way and to set

  8  appropriate permit fee amounts.

  9         (e)  The authority of municipalities and counties to

10  require franchise fees from providers of communications

11  services, with respect to the provision of communications

12  services, is specifically preempted by the state, except as

13  otherwise provided in subparagraph (a)2. paragraph (f),

14  because of unique circumstances applicable to providers of

15  communications services when compared to other utilities

16  occupying municipal or county roads or rights-of-way.

17  Providers of communications services may provide similar

18  services in a manner that requires the placement of facilities

19  in municipal or county roads or rights-of-way or in a manner

20  that does not require the placement of facilities in such

21  roads or rights-of-way. Although similar communications

22  services may be provided by different means, the state desires

23  to treat providers of communications services in a

24  nondiscriminatory manner and to have the taxes, franchise

25  fees, and other fees paid by providers of communications

26  services be competitively neutral. Municipalities and counties

27  retain all existing authority, if any, to collect franchise

28  fees from users or occupants of municipal or county roads or

29  rights-of-way other than providers of communications services,

30  and the provisions of this subsection shall have no effect

31  upon this authority. The provisions of this subsection do not

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  1  restrict the authority, if any, of municipalities or counties

  2  or other governmental entities to receive reasonable rental

  3  fees based on fair market value for the use of public lands

  4  and buildings on property outside the public roads or

  5  rights-of-way for the placement of communications antennas and

  6  towers.

  7         (f)(h)  Except as expressly allowed or authorized by

  8  general law and except for the rights-of-way permit fees

  9  subject to paragraph (c), a municipality or county may not

10  levy on a provider of communications services a tax, fee, or

11  other charge or imposition for operating as a provider of

12  communications services within the jurisdiction of the

13  municipality or county which is in any way related to using

14  its roads or rights-of-way. A municipality or county may not

15  require or solicit in-kind compensation, except as otherwise

16  provided in subparagraph (a)2. paragraph (f). Nothing in this

17  paragraph shall impair any ordinance or agreement in effect on

18  May 22, 1998, or any voluntary agreement entered into

19  subsequent to that date, which provides for or allows in-kind

20  compensation by a telecommunications company.

21         (j)  Pursuant to this paragraph, any county or

22  municipality may by ordinance change either its election made

23  on or before July 16, 2001, under paragraph (c) or an election

24  made under this paragraph.

25         1.a.  If a municipality or charter county changes its

26  election under this paragraph in order to exercise its

27  authority to require and collect permit fees in accordance

28  with this subsection, the rate of the local communications

29  services tax imposed by such jurisdiction pursuant to ss.

30  202.19 and 202.20 shall automatically be reduced by the sum of

31

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  1  0.12 percent plus the percentage, if any, by which such rate

  2  was increased pursuant to sub-subparagraph (c)1.b.

  3         b.  If a municipality or charter county changes its

  4  election under this paragraph in order to discontinue

  5  requiring and collecting permit fees, the rate of the local

  6  communications services tax imposed by such jurisdiction

  7  pursuant to ss. 202.19 and 202.20 may be increased by

  8  ordinance or resolution by an amount not to exceed 0.24

  9  percent.

10         2.a.  If a noncharter county changes its election under

11  this paragraph in order to exercise its authority to require

12  and collect permit fees in accordance with this subsection,

13  the rate of the local communications services tax imposed by

14  such jurisdiction pursuant to ss. 202.19 and 202.20 shall

15  automatically be reduced by the percentage, if any, by which

16  such rate was increased pursuant to sub-subparagraph (c)2.b.

17         b.  If a noncharter county changes its election under

18  this paragraph in order to discontinue requiring and

19  collecting permit fees, the rate of the local communications

20  services tax imposed by such jurisdiction pursuant to ss.

21  202.19 and 202.20 may be increased by ordinance or resolution

22  by an amount not to exceed 0.24 percent.

23         3.a.  Any change of election pursuant to this paragraph

24  and any tax rate change resulting from such change of election

25  shall be subject to the notice requirements of s. 202.21;

26  however, no such change of election shall become effective

27  prior to January 1, 2003.

28         b.  Any county or municipality changing its election

29  under this paragraph in order to exercise its authority to

30  require and collect permit fees shall, in addition to

31  complying with the notice requirements under s. 202.21,

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  1  provide to all dealers providing communications services in

  2  such jurisdiction written notice of such change of election by

  3  July 1 immediately preceding the January 1 on which such

  4  change of election becomes effective. For purposes of this

  5  sub-subparagraph, dealers providing communications services in

  6  such jurisdiction shall include every dealer reporting tax to

  7  such jurisdiction pursuant to s. 202.37 on the return required

  8  under s. 202.27 to be filed on or before the 20th day of May

  9  immediately preceding the January 1 on which such change of

10  election becomes effective.

11         (k)  Notwithstanding the provisions of s. 202.19, when

12  a local communications services tax rate is changed as a

13  result of an election made or changed under this subsection,

14  such rate shall not be rounded to tenths.

15         (4)  As used in this section, "communications services"

16  has and "cable services" have the same meaning meanings

17  ascribed in chapter 202, and "cable service" has the same

18  meaning ascribed in 47 U.S.C. s. 522, as amended.

19         (5)  This section, except subsections (1) and (2) and

20  paragraph (3)(g)(i), does not apply to the provision of pay

21  telephone service on public, municipal, or county roads or

22  rights-of-way.

23         (6)  If a municipality or county imposes any amount on

24  a person or entity other than a provider of communications

25  services in connection with the placement or maintenance by

26  such person or entity of a communication facility in municipal

27  or county roads or rights-of-way, such amounts, if any, shall

28  not exceed the highest amount, if any, the municipality or

29  county is imposing in such context as of the date this act

30  becomes a law.  If a municipality or county is not imposing

31  any amount in such context as of the date this act becomes a

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  1  law, any amount, if any, imposed thereafter, shall not be less

  2  than $500 per linear mile of any cable, fiber optic, or other

  3  pathway that makes physical use of the municipal or county

  4  right-of-way.  Any excess of $500 shall be applied in a

  5  nondiscriminatory manner and shall not exceed the sum of:

  6         1.  Costs directly related to the inconvenience or

  7  impairment solely caused by the disturbance to the municipal

  8  or county right-of-way;

  9         2.  The reasonable cost of the regulatory activity of

10  the municipality or county; and

11         3.  The proportionate share of cost of land for such

12  street, alley, or other public way attributable to utilization

13  of the right-of-way by a person or entity other than a

14  provider of communications services.

15         Section 36.  Notwithstanding any provision of law to

16  the contrary, the provisions of section 166.234, Florida

17  Statutes, shall continue to apply with respect to all public

18  service taxes imposed on telecommunications services under

19  section 166.231(9), Florida Statutes, prior to its amendment

20  by chapter 2000-260, Laws of Florida.

21         Section 37.  (1)  Notwithstanding any law or ordinance

22  to the contrary, and regardless of the payment schedule

23  contained in any license, franchise, ordinance, or other

24  arrangement that provides for payment after December 31, 2001,

25  all franchise fees required to be paid by cable or

26  telecommunications service providers with respect to cable or

27  telecommunications services provided prior to October 1, 2001,

28  shall be paid on or before December 31, 2001.

29         (2)  For services provided prior to October 1, 2001,

30  all franchise fees required to be paid prior to October 1,

31  2001, under any license, franchise, ordinance, or other

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  1  arrangement shall be paid as provided in such license,

  2  franchise, ordinance, or other arrangement. Cable and

  3  telecommunications services providers shall be obligated to

  4  remit franchise fees collected from subscribers for services

  5  billed prior to October 1, 2001, regardless of their actual

  6  collection date.

  7         (3)  If any provision of this section or the

  8  application thereof to any person or circumstance is held

  9  invalid, the invalidity shall not affect other provisions or

10  applications of this act which can be given effect without the

11  invalid provision or application, and to this end the

12  provisions of this section are declared severable.

13         Section 38.  Effective upon this act becoming a law,

14  section 52, subsections (1) and (2) of section 58, and section

15  59 of chapter 2000-260, Laws of Florida, are repealed.

16         Section 39.  Except as otherwise expressly provided in

17  this act, this act shall take effect October 1, 2001.

18

19

20

21

22

23

24

25

26

27

28

29

30

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  1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  2                          CS for SB 1878

  3

  4  Provides legislative intent that the bill is not a new tax.

  5  Corrects certain local tax rates.

  6  Creates a procedure for local governments to provide
    information on providers that underreport taxes.
  7
    Ensures a person's right to a refund or a credit.
  8
    Specifies that the bill does not limit or expand existing
  9  zoning or land use authority of a municipality or county.

10  Affirms that a communication service provider registered with
    a municipality or county must comply with its rules regarding
11  placement of facilities.

12  Clarifies the maximum rates municipalities and charter
    counties may charge for right-of-way permits and the annual
13  change of election for such permit fees.

14  Provides that if any provision of the bill is found
    unconstitutional, that provision will be severable from the
15  other provisions in the bill.

16  Establishes a mechanism for a local government to reduce its
    tax rate if the conversion tax rate produces a revenue
17  windfall.

18  Clarifies how local option sales taxes are to be applied to
    communication services by counties and school boards.
19
    States that rates assigned in the bill are for unincorporated
20  areas.

21  Allows the Department of Revenue to correct errors in the
    statewide database.
22
    Provides for audits of communication services by local
23  governments under certain conditions.

24  Allows local governments to continue to charge a pass-through
    provider at the current rates until the Legislature acts on
25  the issue.

26

27

28

29

30

31

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