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CS/CS/SB 1878: Taxation/Communications Services

GENERAL BILL by Appropriations ; Finance and Taxation ; Horne ; (CO-INTRODUCERS) Carlton ; Sanderson ; Peaden ; Pruitt ; Geller ; Latvala ; Campbell ; Posey ; Villalobos ; Diaz de la Portilla ; Bronson ; Silver ; Meek ; Garcia ; Burt ; Klein

Taxation/Communications Services; provides legislative findings & intent re Communications Services Tax Simplification Law; specifies rates for state tax; provides special rules for mobile communications services; provides duties of home service providers & DOR in determining customer's place of primary use & determining correct taxing jurisdiction; relieves service providers of certain liability, etc. Amends FS.

Effective Date: 10/01/2001 except as otherwise provided
 Last Action: 6/1/2001 - Approved by Governor; Chapter No. 2001-140; See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/6/2001 Senate • Filed
    3/19/2001 Senate • Introduced, referred to Finance and Taxation; Appropriations Subcommittee on General Government; Appropriations -SJ 00185
    4/4/2001 Senate • On Committee agenda-- Finance and Taxation, 04/09/01, 3:15 pm, 37-S
    4/9/2001 Senate • CS by Finance and Taxation; YEAS 8 NAYS 0 -SJ 00328; CS read first time on 04/11/01 -SJ 00341
    4/11/2001 Senate • Now in Appropriations Subcommittee on General Government -SJ 00328
    4/19/2001 Senate • Withdrawn from Appropriations Subcommittee on General Government -SJ 00409; Now in Appropriations; On Committee agenda-- Appropriations, 04/24/01, 1:00 pm, 412-K
    4/24/2001 Senate • CS/CS by- Appropriations; YEAS 15 NAYS 0 -SJ 00543; CS read first time on 04/26/01 -SJ 00545
    4/26/2001 Senate • Placed on Calendar, on second reading -SJ 00543
    4/30/2001 Senate • Placed on Special Order Calendar -SJ 00569; Read second time -SJ 00643; Amendment(s) adopted -SJ 00644; Ordered engrossed -SJ 00644
    5/1/2001 Senate • Read third time -SJ 00703; Amendment(s) adopted -SJ 00704; CS passed as amended; YEAS 39 NAYS 0 -SJ 00704
    5/1/2001 House • In Messages
    5/2/2001 House • Received, placed on Calendar, on second reading -HJ 01524; Substituted for CS/HB 1889 -HJ 01823; Read second and third times -HJ 01824; CS passed; YEAS 99 NAYS 15 -HJ 01824
    5/2/2001 Senate • Ordered enrolled -SJ 00964
    5/17/2001 • Signed by Officers and presented to Governor
    6/1/2001 • Approved by Governor; Chapter No. 2001-140; See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139)

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  • CS/CS/SB 1878, Enrolled (Current Bill Version) Posted 5/3/2001 at 4:59 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location
    S 1540 (c1) Carlton Linked Last Action: 6/1/2001 Approved by Governor; Chapter No. 2001-135; See also CS/CS/SB 1878 (Ch. 2001-140)
    Location:
    S 1836 (c1) Carlton Linked Last Action: 6/1/2001 Approved by Governor; Chapter No. 2001-139; See also CS/CS/SB 1878 (Ch. 2001-140)
    Location:
    H 1889 (e1) Taxation/Communications Services Barreiro Similar Last Action: 5/2/2001 H Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1878 (Ch. 2001-140); See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139) -HJ 01823
    Location:
    H 1891 (c1) Public Records/Communications Tax Barreiro Compare Last Action: 5/2/2001 H Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 1836 (Ch. 2001-139); See also CS/CS/SB 1878 (Ch. 2001-140) -HJ 01824
    Location:
    H 1893 (c1) Local Communications Services Tax TF Barreiro Compare Last Action: 5/2/2001 H Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 1540 (Ch. 2001-135); See also CS/CS/SB 1878 (Ch. 2001-140) -HJ 01825
    Location:

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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  • CS/CS/SB 1878, Engrossed 2 Posted 5/3/2001 at 4:47 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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  • CS/CS/SB 1878, Engrossed 1 Posted 5/3/2001 at 4:36 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    754502 - Amendment
    		Horne 5/1/2001
    12:56 PM     		Web Page
    PDF
    241734 - Amendment
    		Horne 5/1/2001
    1:04 PM     		Web Page
    PDF

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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  • CS/CS/SB 1878, Committee Substitute 2 Posted 4/27/2001 at 7:50 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Post-Meeting) 4/25/2001 (pdf)

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    533720 - Amendment
    		Horne 4/27/2001
    2:23 PM     		Web Page
    PDF
    550688 - Amendment
    		Horne 4/27/2001
    2:25 PM     		Web Page
    PDF

    Floor Votes (2)

    Date Chamber Result
    5/1/2001 3:00 PM Senate 39 Yeas - 0 Nays
    5/2/2001 6:27 PM House 99 Yeas - 15 Nays

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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  • CS/SB 1878, Committee Substitute 1 Posted 4/12/2001 at 1:19 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Taxation (Post-Meeting) 4/9/2001 (pdf)

    Citations - Statutes (34)

    Citation Catchline Location in Bill Location In Bill Help
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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  • SB 1878, Original Filed Version Posted 3/13/2001 at 1:28 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (24)

    Citation Catchline Location in Bill Location In Bill Help
    166.231 Municipalities; public service tax.
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    203.01 Tax on gross receipts for utility services.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    218.65 Emergency distribution.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

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