HOUSE AMENDMENT
                                               Bill No. CS/HB 1889
    Amendment No. 01 (for drafter's use only)
                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW
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11  Representative(s) Ritter and Barriero offered the following:
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13         Amendment (with title amendment) 
14  Remove from the bill:  Everything after the enacting clause
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16  and insert in lieu thereof:  
17         Section 1.  Section 202.105, Florida Statutes, is
18  created to read:
19         202.105  Declaration of legislative findings and
20  intent.--
21         (1)  It is declared to be a specific legislative
22  finding that the creation of this chapter fulfills important
23  state interests by reforming the tax laws to provide a fair,
24  efficient, and uniform method for taxing communications
25  services sold in this state.  This chapter is essential to the
26  continued economic vitality of this increasingly important
27  industry because it restructures state and local taxes and
28  fees to account for the impact of federal legislation,
29  industry deregulation, and the convergence of service
30  offerings that is now taking place among providers. This
31  chapter promotes the increased competition that accompanies
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    File original & 9 copies    04/25/01                          
    hut0005                     07:08 pm         01889-0096-175593

HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 deregulation by embracing a competitively neutral tax policy 2 that will free consumers to choose a provider based on 3 tax-neutral considerations. This chapter further spurs new 4 competition by simplifying an extremely complicated state and 5 local tax and fee system. Simplification will lower the cost 6 of collecting taxes and fees, increase service availability, 7 and place downward pressure on price. Newfound administrative 8 efficiency is demonstrated by a reduction in the number of 9 returns that a provider must file each month. By 10 restructuring separate taxes and fees into a revenue-neutral 11 communications services tax centrally administered by the 12 department, this chapter will ensure that the growth of the 13 industry is unimpaired by excessive governmental regulation. 14 The tax imposed pursuant to this chapter is a replacement for 15 taxes and fees previously imposed and is not a new tax. The 16 taxes imposed and administered pursuant to this chapter are of 17 general application and are imposed in a uniform, consistent, 18 and nondiscriminatory manner. 19 (2) It is declared to be a specific legislative 20 finding that this chapter will not reduce the authority that 21 municipalities or counties had to raise revenue in the 22 aggregate, as such authority existed on February 1, 1989. 23 Section 2. Subsections (2), (14), and (16) of section 24 202.11, Florida Statutes, are amended, subsection (18) is 25 added to said section, and, effective August 1, 2002, 26 subsections (8) and (15) are amended and subsections (19), 27 (20), (21), (22), (23), (24), and (25) are added to said 28 section, to read: 29 202.11 Definitions.--As used in this chapter: 30 (2) "Cable service" means the transmission of video, 31 audio, or other programming service to purchasers, and the 2 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 purchaser interaction, if any, required for the selection or 2 use of any such programming service, regardless of whether the 3 programming is transmitted over facilities owned or operated 4 by the cable service provider or over facilities owned or 5 operated by one or more other dealers of communications 6 services. The term includes point-to-point and 7 point-to-multipoint distribution services by which programming 8 is transmitted or broadcast by microwave or other equipment 9 directly to the purchaser's premises, but does not include 10 direct-to-home satellite service. The term includes basic, 11 extended, premium, pay-per-view, digital, and music services. 12 (8) "Mobile communications service" means commercial 13 mobile radio service, as defined in 47 C.F.R. s. 20.3 as in 14 effect on June 1, 1999 any one-way or two-way radio 15 communications service, whether identified by the dealer as 16 local, toll, long distance, or otherwise, and which is carried 17 between mobile stations or receivers and land stations, or by 18 mobile stations communicating among themselves, and includes, 19 but is not limited to, cellular communications services, 20 personal communications services, paging services, specialized 21 mobile radio services, and any other form of mobile one-way or 22 two-way communications service. The term does not include 23 air-ground radiotelephone service as defined in 47 C.F.R. s. 24 22.99 as in effect on June 1, 1999. 25 (14) "Sales price" means the total amount charged in 26 money or other consideration by a dealer for the sale of the 27 right or privilege of using communications services in this 28 state, including any property or other services that are part 29 of the sale. The sales price of communications services shall 30 not be reduced by any separately identified components of the 31 charge that constitute expenses of the dealer, including, but 3 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 not limited to, sales taxes on goods or services purchased by 2 the dealer, property taxes, taxes measured by net income, and 3 universal-service fund fees. 4 (a) The sales price of communications services shall 5 also include, whether or not separately stated, charges for 6 any of the following: 7 1. Separately identified components of the charge or 8 expenses of the dealer, including, but not limited to, sales 9 taxes on goods or services purchased by the dealer, property 10 taxes, taxes measured by net income, and federal 11 universal-service fund fees. 12 1.2. The connection, movement, change, or termination 13 of communications services. 14 2.3. The detailed billing of communications services. 15 3.4. The sale of directory listings in connection with 16 a communications service. 17 4.5. Central office and custom calling features. 18 5.6. Voice mail and other messaging service. 19 6.7. Directory assistance. 20 7. The service of sending or receiving a document 21 commonly referred to as a facsimile or "fax," except when 22 performed during the course of providing professional or 23 advertising services. 24 (b) The sales price of communications services does 25 not include charges for any of the following: 26 1. Any excise tax, sales tax, or similar tax levied by 27 the United States or any state or local government on the 28 purchase, sale, use, or consumption of any communications 29 service, including, but not limited to, any tax imposed under 30 this chapter or chapter 203 which is permitted or required to 31 be added to the sales price of such service, if the tax is 4 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 stated separately. 2 2. Any fee or assessment levied by the United States 3 or any state or local government, including, but not limited 4 to, regulatory fees and emergency telephone surcharges, which 5 is required to be added to the price of such service if the 6 fee or assessment is separately stated. 7 3. Communications services Local telephone service 8 paid for by inserting coins into coin-operated communications 9 devices available to the public. 10 4. The sale or recharge of a prepaid calling 11 arrangement. 12 5. The provision of air-to-ground communications 13 services, defined as a radio service provided to purchasers 14 while on board an aircraft. 15 6. A dealer's internal use of communications services 16 in connection with its business of providing communications 17 services. 18 7. Charges for property or other services that are not 19 part of the sale of communications services, if such charges 20 are stated separately from the charges for communications 21 services. 22 (15) "Service address" means: 23 (a)(b) Except as otherwise provided in this section In 24 the case of all other communications services, the location of 25 the communications equipment from which communications 26 services originate or at which communications services are 27 received by the customer. If the location of such equipment 28 cannot be determined as part of the billing process, as in the 29 case of mobile communications services, paging systems, 30 maritime systems, third-number and calling-card calls, and 31 similar services, the term means the location determined by 5 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 the dealer based on the customer's telephone number, the 2 customer's mailing address to which bills are sent by the 3 dealer, or another street address provided by the customer. 4 However, such address must be within the licensed service area 5 of the dealer. In the case of a communications service paid 6 through a credit or payment mechanism that does not relate to 7 a service address, such as a bank, travel, debit, or credit 8 card, the service address is the address of the central 9 office, as determined by the area code and the first three 10 digits of the seven-digit originating telephone number. 11 (b)(a) In the case of cable services and 12 direct-to-home satellite services, the location where the 13 customer receives the services in this state. 14 (c) In the case of mobile communications services, the 15 customer's place of primary use. 16 (16) "Substitute communications system" means any 17 telephone system, or other system capable of providing 18 communications services, which a person purchases, installs, 19 rents, or leases for his or her own use to provide himself or 20 herself with services used as a substitute for any switched 21 service or dedicated facility by which communications services 22 provided by a dealer of communications services provides a 23 communication path. 24 (18) "Private communications service" means a 25 communications service that entitles the subscriber or user to 26 exclusive or priority use of a communications channel or group 27 of channels between or among channel termination points, 28 regardless of the manner in which such channel or channels are 29 connected, and includes switching capacity, extension lines, 30 stations, and any other associated services which are provided 31 in connection with the use of such channel or channels. 6 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (19)(a) "Customer" means: 2 1. The person or entity that contracts with the home 3 service provider for mobile communications services; or 4 2. If the end user of mobile communications services 5 is not the contracting party, the end user of the mobile 6 communications service. This subparagraph only applies for the 7 purpose of determining the place of primary use. 8 (b) "Customer" does not include: 9 1. A reseller of mobile communications services; or 10 2. A serving carrier under an agreement to serve the 11 customer outside the home service provider's licensed service 12 area. 13 (20) "Enhanced zip code" means a United States postal 14 zip code of 9 or more digits. 15 (21) "Home service provider" means the 16 facilities-based carrier or reseller with which the customer 17 contracts for the provision of mobile communications services. 18 (22) "Licensed service area" means the geographic area 19 in which the home service provider is authorized by law or 20 contract to provide mobile communications service to the 21 customer. 22 (23) "Place of primary use" means the street address 23 representative of where the customer's use of the mobile 24 communications service primarily occurs, which must be: 25 (a) The residential street address or the primary 26 business street address of the customer; and 27 (b) Within the licensed service area of the home 28 service provider. 29 (24)(a) "Reseller" means a provider who purchases 30 communications services from another communications service 31 provider and then resells, uses as a component part of, or 7 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 integrates the purchased services into a mobile communications 2 service. 3 (b) "Reseller" does not include a serving carrier with 4 which a home service provider arranges for the services to its 5 customers outside the home service provider's licensed service 6 area. 7 (25) "Serving carrier" means a facilities-based 8 carrier providing mobile communications service to a customer 9 outside a home service provider's or reseller's licensed 10 service area. 11 Section 3. Effective with respect to bills issued by 12 communications services providers on or after October 1, 2001, 13 subsections (1) and (3) of section 202.12, Florida Statutes, 14 are amended and paragraph (d) is added to subsection (1), and, 15 effective with respect to bills issued by communications 16 services providers after August 1, 2002, paragraph (e) is 17 added to subsection (1), to read: 18 202.12 Sales of communications services.--The 19 Legislature finds that every person who engages in the 20 business of selling communications services at retail in this 21 state is exercising a taxable privilege. It is the intent of 22 the Legislature that the tax imposed by chapter 203 be 23 administered as provided in this chapter. 24 (1) For the exercise of such privilege, a tax is 25 levied on each taxable transaction, and the tax is due and 26 payable as follows: 27 (a) Except as otherwise provided in this subsection, 28 at a the rate of 6.8 percent calculated pursuant to s. 30, 29 chapter 2000-260, Laws of Florida, applied to the sales price 30 of the communications service, except for direct-to-home 31 satellite service, which: 8 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 1. Originates and terminates in this state, or 2 2. Originates or terminates in this state and is 3 charged to a service address in this state, 4 5 when sold at retail, computed on each taxable sale for the 6 purpose of remitting the tax due. The gross receipts tax 7 imposed by chapter 203 shall be collected on the same taxable 8 transactions and remitted with the tax imposed by this 9 paragraph. If no tax is imposed by this paragraph by reason of 10 s. 202.125(1), the tax imposed by chapter 203 shall 11 nevertheless be collected and remitted in the manner and at 12 the time prescribed for tax collections and remittances under 13 this chapter. 14 (b) At the rate set forth in paragraph (a) on the 15 actual cost of operating a substitute communications system, 16 to be paid in accordance with s. 202.15. This paragraph does 17 not apply to the use by any dealer of his or her own 18 communications system to conduct a business of providing 19 communications services or any communications system operated 20 by a county, a municipality, the state, or any political 21 subdivision of the state. The gross receipts tax imposed by 22 chapter 203 shall be applied to the same costs, and remitted 23 with the tax imposed by this paragraph. 24 (c) At the a rate of 10.8 percent to be computed by 25 the Revenue Estimating Conference and approved by the 26 Legislature on the retail sales price of any direct-to-home 27 satellite service received in this state. The rate computed by 28 the Revenue Estimating Conference shall be the sum of: 29 1. The rate set forth in paragraph (a); and 30 2. The weighted average, based on the aggregate 31 population in the respective taxing jurisdictions, of the rate 9 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 computed under s. 202.20(2)(a)1. for municipalities and 2 charter counties and the rate computed under such subparagraph 3 for all other counties. 4 5 The proceeds of the tax imposed under this paragraph shall be 6 accounted for and distributed in accordance with s. 202.18(2). 7 The gross receipts tax imposed by chapter 203 shall be 8 collected on the same taxable transactions and remitted with 9 the tax imposed by this paragraph. 10 (d) At the rate set forth in paragraph (a) on the 11 sales price of private communications services provided within 12 this state. In determining the sales price of private 13 communications services subject to tax, the communications 14 service provider shall be entitled to use any method that 15 reasonably allocates the total charges among the states in 16 which channel termination points are located. An allocation 17 method is deemed to be reasonable for purposes of this 18 paragraph if the communications service provider regularly 19 used such method for Florida tax purposes prior to December 20 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. The gross 24 receipts tax imposed by chapter 203 shall be collected on the 25 same taxable transactions and remitted with the tax imposed by 26 this paragraph. 27 (e) At the rate set forth in paragraph (a) applied to 28 the sales price of all mobile communications services deemed 29 to be provided to a customer by a home service provider 30 pursuant to s. 117(a) of the Mobile Telecommunications 31 Sourcing Act, Pub. L. No. 106-252, if such customer's service 10 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 address is located within this state. 2 (2) A dealer of taxable communications services shall 3 bill, collect, and remit the taxes on communications services 4 imposed pursuant to chapter 203 and this section at a combined 5 rate that is the sum of the rate of tax on communications 6 services prescribed in chapter 203 and the applicable rate of 7 tax prescribed in this section. Each dealer subject to the tax 8 provided in paragraph (1)(b) shall also remit the taxes 9 imposed pursuant to chapter 203 and this section on a combined 10 basis. However, a dealer shall, in reporting each remittance 11 to the department, identify the portion thereof which consists 12 of taxes remitted pursuant to chapter 203. Return forms 13 prescribed by the department shall facilitate such reporting. 14 (3) Notwithstanding any law to the contrary, the 15 combined amount of taxes imposed under this section and s. 16 203.01(1)(a)2. shall not exceed $100,000 per calendar year on 17 charges to any person for interstate communications services 18 that originate outside this state and terminate within this 19 state. This subsection applies only to holders of a 20 direct-pay permit issued under this subsection. A refund may 21 not be given for taxes paid before receiving a direct-pay 22 permit. Upon application, the department may issue one a 23 direct-pay permit to the purchaser of communications services 24 authorizing such purchaser to pay the Florida communications 25 services tax on such services directly to the department if 26 the majority of such services used by such person are for 27 communications originating outside of this state and 28 terminating in this state. Only one direct-pay permit shall be 29 issued to a person. Such direct-pay permit shall identify the 30 taxes and service addresses to which it applies. Any dealer 31 of communications services furnishing communications services 11 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 to the holder of a valid direct-pay permit is relieved of the 2 obligation to collect and remit the taxes imposed under this 3 section and s. 203.01(1)(a)2. on such services. Tax payments 4 and returns pursuant to a direct-pay permit shall be monthly. 5 As used in this subsection, "person" means a single legal 6 entity and does not mean a group or combination of affiliated 7 entities or entities controlled by one person or group of 8 persons. 9 Section 4. Effective January 1, 2004, paragraph (d) of 10 subsection (1) of section 202.12, Florida Statutes, as created 11 by this act, is amended to read: 12 202.12 Sales of communications services.--The 13 Legislature finds that every person who engages in the 14 business of selling communications services at retail in this 15 state is exercising a taxable privilege. It is the intent of 16 the Legislature that the tax imposed by chapter 203 be 17 administered as provided in this chapter. 18 (1) For the exercise of such privilege, a tax is 19 levied on each taxable transaction, and the tax is due and 20 payable as follows: 21 (d) At the rate set forth in paragraph (a) on the 22 sales price of private communications services provided within 23 this state, which shall be determined in accordance with the 24 following provisions:. 25 1. Any charge with respect to a channel termination 26 point located within this state; 27 2. Any charge for the use of a channel between two 28 channel termination points located in this state; and 29 3. Where channel termination points are located both 30 within and outside of this state: 31 a. If any segment between two such channel termination 12 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 points is separately billed, 50 percent of such charge; and 2 b. If any segment of the circuit is not separately 3 billed, an amount equal to the total charge for such circuit 4 multiplied by a fraction, the numerator of which is the number 5 of channel termination points within this state and the 6 denominator of which is the total number of channel 7 termination points of the circuit. In determining the sales 8 price of private communications services subject to tax, the 9 communications service provider shall be entitled to use any 10 method that reasonably allocates the total charges among the 11 states in which channel termination points are located. An 12 allocation method is deemed to be reasonable for purposes of 13 this paragraph if the communications service provider 14 regularly used such method for Florida tax purposes prior to 15 December 31, 2000. If a communications service provider uses a 16 reasonable allocation method, such provider shall be held 17 harmless from any liability for additional tax, interest, or 18 penalty based on a different allocation method. 19 20 The gross receipts tax imposed by chapter 203 shall be 21 collected on the same taxable transactions and remitted with 22 the tax imposed by this paragraph. 23 Section 5. Effective with respect to bills issued by 24 communications services providers after August 1, 2002, 25 section 202.155, Florida Statutes, is created to read: 26 202.155 Special rules for mobile communications 27 services.-- 28 (1) A home service provider shall be responsible for 29 obtaining and maintaining the customer's place of primary use. 30 Subject to subsections (2) and (3), if the home service 31 provider's reliance on information provided by its customer is 13 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 in good faith: 2 (a) The home service provider shall be entitled to 3 rely on the applicable residential or business street address 4 supplied by such customer. 5 (b) The home service provider shall be held harmless 6 from liability for any additional taxes imposed by or pursuant 7 to this chapter or chapter 203 which are based on a different 8 determination of such customer's place of primary use. 9 (2) Except as provided in subsection (3), a home 10 service provider shall be allowed to treat the address used 11 for tax purposes for any customer under a service contract in 12 effect on August 1, 2002, as that customer's place of primary 13 use for the remaining term of such service contract or 14 agreement, excluding any extension or renewal of such service 15 contract or agreement. 16 (3)(a) The department shall provide notice to the 17 customer of its intent to redetermine the customer's place of 18 primary use. If a final order is entered ruling that the 19 address used by a home service provider as a customer's place 20 of primary use does not meet the definition of "place of 21 primary use" provided by s. 202.11, the department shall 22 notify the home service provider of the proper address to be 23 used as such customer's place of primary use. The home service 24 provider shall begin using the correct address within 120 25 days. 26 (b) The department shall provide notice to the home 27 service provider of its intent to redetermine the assignment 28 of a taxing jurisdiction by a home service provider under s. 29 202.22. If a final order is entered ruling that the 30 jurisdiction assigned by the home service provider is 31 incorrect, the department shall notify the home service 14 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 provider of the proper jurisdictional assignment. The home 2 service provider shall begin using the correct jurisdictional 3 assignment within 120 days. 4 (4)(a) If a mobile communications service is not 5 subject to the taxes administered pursuant to this chapter, 6 and if the sales price of such service is aggregated with and 7 not separately stated from the sales price of services subject 8 to tax, then the nontaxable mobile communications service 9 shall be treated as being subject to tax unless the home 10 service provider can reasonably identify the sales price of 11 the service not subject to tax from its books and records kept 12 in the regular course of business. 13 (b) If a mobile communications service is not subject 14 to the taxes administered pursuant to this chapter, a customer 15 may not rely upon the nontaxability of such service unless the 16 customer's home service provider separately states the sales 17 price of such nontaxable services or the home service provider 18 elects, after receiving a written request from the customer in 19 the form required by the provider, to provide verifiable data 20 based upon the home service provider's books and records that 21 are kept in the regular course of business that reasonably 22 identifies the sales price of such nontaxable service. 23 Section 6. Paragraph (a) of subsection (1) and 24 subsection (3) of section 202.16, Florida Statutes, are 25 amended to read: 26 202.16 Payment.--The taxes imposed or administered 27 under this chapter and chapter 203 shall be collected from all 28 dealers of taxable communications services on the sale at 29 retail in this state of communications services taxable under 30 this chapter and chapter 203. The full amount of the taxes on 31 a credit sale, installment sale, or sale made on any kind of 15 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 deferred payment plan is due at the moment of the transaction 2 in the same manner as a cash sale. 3 (1)(a) Except as otherwise provided in ss. 4 202.12(1)(b) and 202.15, the taxes collected under this 5 chapter and chapter 203, including any penalties or interest 6 attributable to the nonpayment of such taxes or for 7 noncompliance with this chapter or chapter 203, shall be paid 8 by the purchaser of the communications service and shall be 9 collected from such person by the dealer of communications 10 services. 11 (3) Notwithstanding the rate of tax on the sale of 12 communications services imposed pursuant to this chapter and 13 chapter 203, the department shall make available in an 14 electronic format or otherwise prescribe by rule the tax 15 amounts and brackets applicable to each taxable sale such that 16 the tax collected results in a tax rate no less than the tax 17 rate imposed pursuant to this chapter and chapter 203. 18 Section 7. Subsections (1), (2), (4), and (6) of 19 section 202.17, Florida Statutes, are amended to read: 20 202.17 Registration.-- 21 (1) Each person seeking to engage in business as a 22 dealer of communications services must file with the 23 department an application for a certificate of registration. 24 Registration under this section does not constitute 25 registration with a municipality or county for the purpose of 26 placing and maintaining communications facilities in municipal 27 or county rights-of-way, as described in s. 337.401. 28 (2) A person may not engage in the business of 29 providing communications services without first obtaining a 30 certificate of registration. The failure or refusal to submit 31 an application by any person required to register, as required 16 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 by this section, is a misdemeanor of the first degree, 2 punishable as provided in s. 775.082 or s. 775.083. Any person 3 who fails or refuses to register shall pay an initial 4 registration fee of $100 in lieu of the $5 registration fee 5 prescribed under subsection (4). However, this fee increase 6 may be waived by the department if the failure is due to 7 reasonable cause. 8 (4) Each application required by paragraph (3)(a) must 9 be accompanied by a registration fee of $5, to be deposited in 10 the General Revenue Fund, and must set forth: 11 (a) The name under which the person will transact 12 business within this state. 13 (b) The street address of his or her principal office 14 or place of business within this state and of the location 15 where records are available for inspection. 16 (c) The name and complete residence address of the 17 owner or the names and residence addresses of the partners, if 18 the applicant is a partnership, or of the principal officers, 19 if the applicant is a corporation or association. If the 20 applicant is a corporation organized under the laws of another 21 state, territory, or country, he or she must also file with 22 the application a certified copy of the certificate or license 23 issued by the Department of State showing that the corporation 24 is authorized to transact business in this state. 25 (d) Any other data required by the department. 26 (6) In addition to the certificate of registration, 27 the department shall provide to each newly registered dealer 28 an initial annual resale certificate that is valid for the 29 remainder of the period of issuance remaining portion of the 30 year. The department shall provide to each active dealer, 31 except persons registered pursuant to s. 202.15, an annual 17 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 resale certificate. As used in this section, "active dealer" 2 means a person who is registered with the department and who 3 is required to file a return at least once during each 4 applicable reporting period. 5 Section 8. Subsection (2) and paragraphs (a) and (c) 6 of subsection (3) of section 202.18, Florida Statutes, are 7 amended to read: 8 202.18 Allocation and disposition of tax 9 proceeds.--The proceeds of the communications services taxes 10 remitted under this chapter shall be treated as follows: 11 (2) The proceeds of the taxes remitted under s. 12 202.12(1)(c) shall be divided as follows: 13 (a) The portion of such proceeds which constitutes 14 gross receipts taxes, imposed at the rate prescribed in 15 chapter 203, shall be deposited as provided by law and in 16 accordance with s. 9, Art. XII of the State Constitution. 17 (b) Sixty-three percent The portion of the remainder 18 such proceeds which is derived from the rate component 19 specified in s. 202.12(1)(c)1. shall be allocated to the state 20 and distributed pursuant to s. 212.20(6), except that the 21 proceeds allocated pursuant to s. 212.20(6)(d)3. shall be 22 prorated to the participating counties in the same proportion 23 as that month's collection of the taxes and fees imposed 24 pursuant to chapter 212 and paragraph (1)(b). 25 (c)1. During each calendar year, the remaining portion 26 of such proceeds shall be transferred to the Local Government 27 Half-cent Sales Tax Clearing Trust Fund and shall be allocated 28 in the same proportion as the allocation of total receipts of 29 the half-cent sales tax under s. 218.61 and the emergency 30 distribution under s. 218.65 in the prior state fiscal year. 31 However, during calendar year 2001, state fiscal year 18 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 2000-2001 proportions shall be used. 2 2. The proportion of the proceeds allocated based on 3 the emergency distribution under s. 218.65 shall be 4 distributed pursuant to s. 218.65. 5 3. In each calendar year, the proportion of the 6 proceeds allocated based on the half-cent sales tax under s. 7 218.61 shall be allocated to each county in the same 8 proportion as the county's percentage of total sales tax 9 allocation for the prior state fiscal year and distributed 10 pursuant to s. 218.62, except that for calendar year 2001, 11 state fiscal year 2000-2001 proportions shall be used. The 12 remaining portion of such proceeds shall be allocated to the 13 municipalities and counties in proportion to the allocation of 14 receipts from the half-cent sales tax under s. 218.61 and the 15 emergency distribution of such tax under s. 218.65. 16 4. The department shall distribute the appropriate 17 amount to each municipality and county each month at the same 18 time that local communications services taxes are distributed 19 pursuant to subsection (3). 20 (3)(a) Notwithstanding any law to the contrary, the 21 proceeds of each local communications services tax levied by a 22 municipality or county pursuant to s. 202.19(1) or s. 23 202.20(1), less the department's costs of administration, 24 shall be transferred to the Local Communications Services Tax 25 Clearing Trust Fund and held there to be distributed to such 26 municipality or county. However, the proceeds of any 27 communications services tax imposed pursuant to s. 202.19(5) 28 shall be deposited and disbursed in accordance with ss. 29 212.054 and 212.055. For purposes of this section, the 30 proceeds of any tax levied by a municipality, county, or 31 school board under s. 202.19(1) or s. 202.20(1) are all funds 19 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 collected and received by the department pursuant to a 2 specific levy authorized by such sections section, including 3 any interest and penalties attributable to the tax levy. 4 (c)1. Except as otherwise provided in this paragraph, 5 proceeds of the taxes levied pursuant to s. 202.19, less 6 amounts deducted for costs of administration in accordance 7 with paragraph (b), shall be distributed monthly to the 8 appropriate jurisdictions. The proceeds of taxes imposed 9 pursuant to s. 202.19(5) shall be distributed in the same 10 manner as discretionary surtaxes are distributed, in 11 accordance with ss. 212.054 and 212.055. 12 2. The department shall make any adjustments to the 13 distributions pursuant to this paragraph which are necessary 14 to reflect the proper amounts due to individual jurisdictions. 15 In the event that the department adjusts amounts due to 16 reflect a correction in the situsing of a customer, such 17 adjustment shall be limited to the amount of tax actually 18 collected from such customer by the dealer of communication 19 services. 20 Section 9. Effective with respect to communications 21 services reflected on bills dated on or after October 1, 2001, 22 section 202.19, Florida Statutes, is amended to read: 23 202.19 Authorization to impose local communications 24 services tax.-- 25 (1) The governing authority of each county and 26 municipality may, by ordinance, levy a discretionary 27 communications services tax. 28 (2)(a) Charter counties and municipalities may levy 29 the tax authorized by subsection (1) at a rate of up to 5.1 30 percent for municipalities and charter counties that have not 31 chosen to levy permit fees, and at a rate of up to 4.98 20 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 percent for municipalities and charter counties that have 2 chosen to levy permit fees. 3 (b) Noncharter counties may levy the tax authorized by 4 subsection (1) at a rate of up to 1.6 percent. 5 (c) The maximum rates authorized by paragraphs (a) and 6 (b) do not include the add-ons of up to 0.12 percent for 7 municipalities and charter counties or of up to 0.24 percent 8 for noncharter counties authorized pursuant to s. 337.401, nor 9 do they supersede conversion or emergency rates authorized by 10 s. 202.20 which are in excess of these maximum rates. The rate 11 of such tax shall be as follows: 12 (a) For municipalities and charter counties, the rate 13 shall be up to the maximum rate determined for municipalities 14 and charter counties in accordance with s. 202.20(2). 15 (b) For all other counties, the rate shall be up to 16 the maximum rate determined for other counties in accordance 17 with s. 202.20(2). 18 19 The rate imposed by any municipality or county shall be 20 expressed in increments of one-tenth of a percent and rounded 21 up to the nearest one-tenth percent. 22 (3)(a) The maximum rates established under subsection 23 (2) reflect the rates for communications services taxes 24 imposed under this chapter which are necessary for each 25 municipality or county to raise the maximum amount of revenues 26 which it was authorized to raise prior to July 1, 2000, 27 through the imposition of taxes, charges, and fees, but that 28 it is prohibited from imposing under s. 202.24, other than the 29 discretionary surtax authorized under s. 212.055. It is the 30 legislative intent that the maximum rates for charter counties 31 be calculated by treating them as having had the same 21 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 authority as municipalities to impose franchise fees on 2 recurring local telecommunication service revenues prior to 3 July 1, 2000. However, the Legislature recognizes that the 4 authority of charter counties to impose such fees is in 5 dispute, and the treatment provided in this section is not an 6 expression of legislative intent that charter counties 7 actually do or do not possess such authority. 8 (a)(b) The tax authorized under this section includes 9 any fee or other consideration to which the municipality or 10 county is otherwise entitled for granting permission to 11 dealers of communications services, including, but not limited 12 to, or providers of cable television services, as authorized 13 in 47 U.S.C. s. 542, to use or occupy its roads or 14 rights-of-way for the placement, construction, and maintenance 15 of poles, wires, and other fixtures used in the provision of 16 communications services. 17 (b)(c) This subsection does not supersede or impair 18 the right, if any, of a municipality or county to require the 19 payment of consideration or to require the payment of 20 regulatory fees or assessments by persons using or occupying 21 its roads or rights-of-way in a capacity other than that of a 22 dealer of communications services. 23 (4)(a)1. Except as otherwise provided in this section, 24 the tax imposed by any municipality shall be on all 25 communications services subject to tax under s. 202.12 which: 26 a.1. Originate or terminate in this state; and 27 b.2. Are charged to a service address in the 28 municipality. 29 2. With respect to private communications services, 30 the tax shall be on the sales price of such services provided 31 within the municipality. In determining the sales price of 22 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 private communications services subject to tax, the 2 communications service provider shall be entitled to use any 3 method that reasonably allocates the total charges among the 4 state and local taxing jurisdictions in which channel 5 termination points are located. An allocation method is deemed 6 to be reasonable for purposes of this subparagraph if the 7 communications service provider regularly used such method for 8 Florida tax purposes prior to December 31, 2000. If a 9 communications service provider uses a reasonable allocation 10 method, such provider shall be held harmless from any 11 liability for additional tax, interest, or penalty based on a 12 different allocation method. 13 (b)1. Except as otherwise provided in this section, 14 the tax imposed by any county under subsection (1) shall be on 15 all communications services subject to tax under s. 202.12 16 which: 17 a.1. Originate or terminate in this state; and 18 b.2. Are charged to a service address in the 19 unincorporated area of the county. 20 2. With respect to private communications services, 21 the tax shall be on the sales price of such services provided 22 within the unincorporated area of the county. In determining 23 the amount of charges for private communications services 24 subject to tax, the communications service provider shall be 25 entitled to use any method that reasonably allocates the total 26 charges among the state and local taxing jurisdictions in 27 which channel termination points are located. An allocation 28 method is deemed to be reasonable for purposes of this 29 subparagraph if the communications service provider regularly 30 used such method for Florida tax purposes prior to December 31 31, 2000. If a communications service provider uses a 23 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 reasonable allocation method, such provider shall be held 2 harmless from any liability for additional tax, interest, or 3 penalty based on a different allocation method. 4 (5) In addition to the communications services taxes 5 authorized by subsection (1), a discretionary sales surtax 6 that a county or school board has levied under s. 212.055 is 7 imposed as a local communications services tax under this 8 section, and the rate shall be determined in accordance with 9 s. 202.20(3)(5). 10 (a) Except as otherwise provided in this subsection, 11 each such tax rate shall be applied, in addition to the other 12 tax rates applied under this chapter, to communications 13 services subject to tax under s. 202.12 which: 14 1.(a) Originate or terminate in this state; and 15 2.(b) Are charged to a service address in the county. 16 (b) With respect to private communications services, 17 the tax shall be on the sales price of such services provided 18 within the county. In determining the sales price of private 19 communications services subject to tax, the communications 20 service provider shall be entitled to use any method that 21 reasonably allocates the total charges among the state and 22 local taxing jurisdictions in which channel termination points 23 are located. An allocation method is deemed to be reasonable 24 for purposes of this paragraph if the communications service 25 provider regularly used such method for Florida tax purposes 26 prior to December 31, 2000. If a communications service 27 provider uses a reasonable allocation method, such provider 28 shall be held harmless from any liability for additional tax, 29 interest, or penalty based on a different allocation method. 30 (6) Notwithstanding any other provision of this 31 section, a tax imposed under this section does not apply to 24 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 any direct-to-home satellite service. 2 (7) Any tax imposed by a municipality, school board, 3 or county under this section also applies to the actual cost 4 of operating a substitute communications system, to be paid in 5 accordance with s. 202.15. This subsection does not apply to 6 the use by any provider of its own communications system to 7 conduct a business of providing communications services or to 8 the use of any communications system operated by a county, a 9 municipality, the state, or any political subdivision of the 10 state. 11 (8) Notwithstanding any law to the contrary, a tax 12 imposed under this section shall not exceed $25,000 per 13 calendar year on communications services charges billed to a 14 service address located in a municipality or county imposing a 15 local communications services tax for interstate 16 communications services that originate outside this state and 17 terminate within this state. This subsection applies only to 18 holders of a direct-pay permit issued under s. 202.12(3) this 19 subsection. A person who does not qualify for a direct-pay 20 permit under s. 202.12(3) does not qualify for a direct-pay 21 permit under this subsection. A refund may not be given for 22 taxes paid before receiving a direct-pay permit. Upon 23 application, the department shall identify the service 24 addresses qualifying for the limitation provided by this 25 subsection on the direct-pay permit issued under s. 202.12(3) 26 and authorize may issue a direct-pay permit to the purchaser 27 of communications services authorizing such purchaser to pay 28 the local communications tax on such interstate services 29 directly to the department if the application indicates that 30 the majority of such services used by such person and billed 31 to a service address are for communications originating 25 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 outside of this state and terminating in this state. The 2 direct-pay permit shall also indicate the counties or 3 municipalities to which it applies. Any dealer of 4 communications services furnishing communications services to 5 the holder of a valid direct-pay permit is relieved of the 6 obligation to collect and remit the tax on such services. Tax 7 payments and returns pursuant to a direct-pay permit shall be 8 monthly. As used in this subsection, "person" means a single 9 legal entity and does not mean a group or combination of 10 affiliated entities or entities controlled by one person or 11 group of persons. 12 (9) A municipality or county that imposes a tax under 13 subsection (1) may use The revenues raised by any such tax 14 imposed under subsection (1) or s. 202.20(1) may be used by a 15 municipality or county for any public purpose, including, but 16 not limited to, pledging such revenues for the repayment of 17 current or future bonded indebtedness. Revenues raised by a 18 tax imposed under subsection (5) shall be used for the same 19 purposes as the underlying discretionary sales surtax imposed 20 by the county or school board under s. 212.055. 21 (10) Notwithstanding any provision of law to the 22 contrary, the exemption set forth in s. 202.125(1) shall not 23 apply to a tax imposed by a municipality, school board, or 24 county pursuant to subsection (4) or subsection (5). 25 (11) To the extent that a provider of communications 26 services is required to pay to a local taxing jurisdiction a 27 tax, charge, or other fee under any franchise agreement or 28 ordinance with respect to the services or revenues that are 29 also subject to the tax imposed by this section, such provider 30 is entitled to a credit against the amount payable to the 31 state pursuant to this section in the amount of such tax, 26 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 charge, or fee with respect to such services or revenues. The 2 amount of such credit shall be deducted from the amount that 3 such local taxing jurisdiction is entitled to receive under s. 4 202.18(3). 5 Section 10. Effective January 1, 2004, subsections (4) 6 and (5) of section 202.19, Florida Statutes, as amended by 7 this act, are amended to read: 8 202.19 Authorization to impose local communications 9 services tax.-- 10 (4)(a)1. Except as otherwise provided in this section, 11 the tax imposed by any municipality shall be on all 12 communications services subject to tax under s. 202.12 which: 13 a. Originate or terminate in this state; and 14 b. Are charged to a service address in the 15 municipality. 16 2. With respect to private communications services, 17 the tax shall be on the sales price of such services provided 18 within the municipality, which shall be determined in 19 accordance with the following provisions:. 20 a. Any charge with respect to a channel termination 21 point located within such municipality; 22 b. Any charge for the use of a channel between two 23 channel termination points located in such municipality; and 24 c. Where channel termination points are located both 25 within and outside of the municipality: 26 (I) If any segment between two such channel 27 termination points is separately billed, 50 percent of such 28 charge; and 29 (II) If any segment of the circuit is not separately 30 billed, an amount equal to the total charge for such circuit 31 multiplied by a fraction, the numerator of which is the number 27 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 of channel termination points within such municipality and the 2 denominator of which is the total number of channel 3 termination points of the circuit. In determining the sales 4 price of private communications services subject to tax, the 5 communications service provider shall be entitled to use any 6 method that reasonably allocates the total charges among the 7 state and local taxing jurisdictions in which channel 8 termination points are located. An allocation method is deemed 9 to be reasonable for purposes of this subparagraph if the 10 communications service provider regularly used such method for 11 Florida tax purposes prior to December 31, 2000. If a 12 communications service provider uses a reasonable allocation 13 method, such provider shall be held harmless from any 14 liability for additional tax, interest, or penalty based on a 15 different allocation method. 16 (b)1. Except as otherwise provided in this section, 17 the tax imposed by any county under subsection (1) shall be on 18 all communications services subject to tax under s. 202.12 19 which: 20 a. Originate or terminate in this state; and 21 b. Are charged to a service address in the 22 unincorporated area of the county. 23 2. With respect to private communications services, 24 the tax shall be on the sales price of such services provided 25 within the unincorporated area of the county, which shall be 26 determined in accordance with the following provisions:. 27 a. Any charge with respect to a channel termination 28 point located within the unincorporated area of such county; 29 b. Any charge for the use of a channel between two 30 channel termination points located in the unincorporated area 31 of such county; and 28 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 29 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 30 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 31 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 32 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 33 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 34 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 35 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 36 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 37 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 38 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 39 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 40 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 41 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 42 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 43 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 44 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 45 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 46 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 47 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 48 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 49 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 13 1, 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% 50 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 51 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 52 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 53 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 54 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 55 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 56 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 57 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 58 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 59 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 60 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 61 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 62 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 63 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 64 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 65 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 66 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 67 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 28 The conversion rate displayed in the rows with the name of the 29 county in capitalized letters assigns the conversion rate for 30 the unincorporated area. 31 (c) Notwithstanding the rates provided by paragraph 68 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (b), the following local communications services tax 2 conversion rates shall take effect upon the expiration of 3 existing franchise agreements which provide for fees in excess 4 of those authorized by s. 337.401. The conversion rates for 5 local governments that have not chosen to levy permit fees do 6 not include the add-ons of up to 0.12 percent for 7 municipalities and charter counties or of up to 0.24 percent 8 for noncharter counties authorized pursuant to s. 337.401. 9 10 Jurisdiction County Conversion Conversion Effective 11 rates for rates for date of 12 local local new rates 13 governments governments 14 that have NOT that have 15 chosen to chosen to 16 levy permit levy permit 17 fees fees 18 19 Indialantic Brevard 5.80% 5.68% January 1, 20 2014 21 Titusville Brevard 5.00% 4.88% January 1, 22 2014 23 Punta Gorda Charlotte 4.90% 4.78% January 1, 24 2009 25 Miami Miami-Dade 4.30% 4.18% August 1, 26 2006 27 Valparaiso Okaloosa 3.20% 3.08% August 1, 28 2003 29 Dade City Pasco 4.50% 4.38% January 30 1,2011 31 69 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 Palatka Putnam 4.70% 4.58% September 2 1, 2003 3 4 (a) On or before December 31, 2000, the Revenue 5 Estimating Conference shall compute for each municipality and 6 county the rate of local communications services tax which 7 would be required to be levied under s. 202.19(1) in order for 8 such local taxing jurisdiction to raise in calendar year 1999, 9 through the imposition of a local communications services tax, 10 revenues equal to the sum of: 11 1. The amount of revenues estimated to have been 12 received in calendar year 1999 based on the revenues that were 13 actually received from the replaced revenue sources in the 14 fiscal year ending September 30, 1999, adjusted to reflect the 15 growth reasonably estimated to have occurred in the final 16 quarter of calendar year 1999; and 17 2. An amount representing the revenues the 18 jurisdiction would have received from the replaced revenue 19 sources during the month immediately preceding the month in 20 which local taxing jurisdictions receive their first 21 distributions of revenues under this chapter. 22 23 In computing the amounts in subparagraphs 1. and 2., the 24 Revenue Estimating Conference shall consider, to the maximum 25 extent practicable, changes in local replaced revenues, other 26 than changes due to normal growth, and shall adjust the 27 amounts in subparagraphs 1. and 2. accordingly. 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 approved by the Legislature under this subsection shall be 70 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 effective in the respective local taxing jurisdictions on 2 October 1, 2001, without any action being taken by the 3 governing authority or voters of such local taxing 4 jurisdictions. The rate computed and approved pursuant to this 5 subsection shall be reduced on October 1, 2002, by that 6 portion of the rate which was necessary to recoup the 1 month 7 of foregone revenues addressed in subparagraph (a)2. 8 (2)(a)1.(c) With respect to any local taxing 9 jurisdiction, if, for the periods ending December 31, 2001; 10 March 31, 2002; June 30, 2002; or September 30, 2002, the 11 revenues received by that local government from the local 12 communications services tax imposed under subsection (1) s. 13 202.19(1) are less than the revenues received from the 14 replaced revenue sources for the corresponding 2000-2001 15 period; plus reasonably anticipated growth in such revenues 16 over the preceding 1-year period, based on the average growth 17 of such revenues over the immediately preceding 5-year period; 18 plus an amount representing the revenues from the replaced 19 revenue sources for the 1-month period that the local taxing 20 jurisdiction was required to forego, the governing authority 21 may adjust the rate of the local communications services tax 22 upward to the extent necessary to generate the entire 23 shortfall in revenues within 1 year after the rate adjustment 24 and by an amount necessary to generate the expected amount of 25 revenue on an ongoing basis. 26 2. If complete data are not available at the time of 27 determining whether the revenues received by a local 28 government from the local communications services tax imposed 29 under subsection (1) are less than the revenues received from 30 the replaced revenue sources for the corresponding 2000-2001 31 period, as set forth in subparagraph 1., the local government 71 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 shall use the best data available for the corresponding 2 2000-2001 period in making such determination. 3 3. The adjustment permitted under subparagraph 1. may 4 be made by emergency ordinance or resolution and may be made 5 notwithstanding the maximum rate established under s. 6 202.19(2) subsection (2) and notwithstanding any schedules or 7 timeframes or any other limitations contained in this chapter. 8 The emergency ordinance or resolution shall specify an 9 effective date for the adjusted rate, which shall be no less 10 than 60 90 days after the date of adoption of the ordinance or 11 resolution and shall be effective with respect to taxable 12 services included on bills that are dated on the first day of 13 a month subsequent to the expiration of the 60-day period. At 14 the end of 1 that year following the effective date of such 15 adjusted rate, the local governing authority shall, as soon as 16 is consistent with s. 202.21, reduce the rate by that portion 17 of the emergency rate which was necessary to recoup the amount 18 of revenues not received prior to the implementation of the 19 emergency rate. 20 4. If, for the period October 1, 2001 through 21 September 30, 2002, the revenues received by a local 22 government from the local communications services tax 23 conversion rate established under subsection (1), adjusted 24 upward for the difference in rates between paragraphs (1)(a) 25 and (b) or any other rate adjustments or base changes, are 26 above the threshold of 10 percent more than the revenues 27 received from the replaced revenue sources for the 28 corresponding 2000-2001 period plus reasonably anticipated 29 growth in such revenues over the preceding 1-year period, 30 based on the average growth of such revenues over the 31 immediately preceding 5 year period, the governing authority 72 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 must adjust the rate of the local communications services tax 2 to the extent necessary to reduce revenues to the threshold by 3 emergency ordinance or resolution within the time frames 4 established in subparagraph 3. The foregoing rate adjustment 5 requirement shall not apply to local government that adopts a 6 local communications services tax rate by resolution or 7 ordinance. If complete data are not available at the time of 8 determining whether the revenues exceed the threshold, the 9 local government shall use the best data available for the 10 corresponding 2000-2001 period in making such determination. 11 This subparagraph shall not be construed as establishing a 12 right of action for any person to enforce this provision or 13 challenge a local government's implementation of this 14 subparagraph. 15 (2)(a) On or before December 31, 2000, the Revenue 16 Estimating Conference shall compute, in accordance with this 17 paragraph, the maximum rates at which local taxing 18 jurisdictions shall be permitted to impose local 19 communications services taxes under s. 202.19(1). 20 1. A single maximum rate shall apply to all 21 municipalities and charter counties, and another single 22 maximum rate shall apply to all other counties. 23 2. Each respective maximum rate, when applied to the 24 services taxed pursuant to this chapter, shall be calculated 25 to produce the revenues which could have been generated from 26 the replaced revenue sources, assuming that all local taxing 27 jurisdictions had imposed every replaced revenue source in the 28 manner and at the rate that would have produced the greatest 29 amount of revenues. 30 (b) The rates computed by the Revenue Estimating 31 Conference shall be presented to the Legislature for review 73 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 and approval during the 2001 Regular Session. The rates 2 approved by the Legislature pursuant to this subsection shall 3 be the maximum rates for purposes of s. 202.19(1). 4 (3)(a) Each person who provides communications 5 services shall include as part of the August 2000 return due 6 pursuant to chapter 212 on or before September 20, 2000, the 7 information set forth in this paragraph, in a format 8 prescribed by the department. Returns shall contain data for 9 calendar year 1999 that may include, but are not limited to, 10 remittances of replaced revenue sources for each local taxing 11 jurisdiction and an estimate of the revenue from 12 communications services that will be taxable pursuant to this 13 chapter for each local taxing jurisdiction. Such data may also 14 include, on an aggregated statewide basis, each person's 15 statewide sales taxable under chapter 203, taxable sales under 16 s. 212.05(1)(e), and estimates for sales exempt under s. 17 212.08(7)(j) and exempt sales to governmental and other exempt 18 entities under chapter 212. 19 (b) All information furnished to the department under 20 this subsection shall be available to all local taxing 21 jurisdictions. Such taxpayer information shall remain subject 22 to s. 213.053. Such data may not be disclosed or used by local 23 taxing jurisdictions for any purpose other than to review the 24 validity of data and the calculations made pursuant to this 25 subsection. 26 (c) For each replaced revenue source, each county and 27 each municipality shall provide the following data to the 28 Department of Revenue on or before September 30, 2000: 29 1. The rate of the levy for calendar year 1999. 30 2. The amount of revenues received during fiscal year 31 1998-1999 and, if known, the 1999 calendar year. 74 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 75 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 76 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 77 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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% 78 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 7 The discretionary surtax conversion rate with respect to 8 communications services reflected on bills dated on or after 9 October 1, 2001 shall take effect without any further action 10 by a county or school board that has levied a surtax on or 11 before October 1, 2001. For a county or school board that 12 levies a surtax subsequent to October 1, 2001, the 13 discretionary surtax conversion rate with respect to 14 communications services shall take effect upon the effective 15 date of the surtax as provided in s.212.054. The 16 discretionary sales surtax rate on communications services for 17 a county or school board levying a combined rate which is not 18 listed in the table provided by this subsection shall be 19 calculated by averaging or adding the appropriate rates from 20 the table and rounding up to the nearest tenth of a percent. 21 multiplied by a factor to determine the applicable rate of tax 22 under s. 202.19(5). The Revenue Estimating Conference shall 23 compute the factor on or before December 31, 2000. The factor 24 shall be calculated such that any rate applied under s. 25 202.19(5) will produce substantially the same tax revenues as 26 the corresponding rate levied on telecommunication services 27 under s. 212.055 during the year ending September 30, 1999. 28 The factor shall be calculated to three decimal places, and 29 the tax rates calculated by applying the factor for purposes 30 of s. 202.19(5) shall be rounded up to the nearest one-tenth 31 percent. The factor shall be presented to the Legislature for 79 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 review and approval during the 2001 Regular Session. 2 (6) For purposes of calculating the appropriate value 3 of the replaced revenue under subparagraph (4)(a)2. and 4 paragraph (4)(b), and in conjunction with the study required 5 by this act, the Revenue Estimating Conference may include in 6 its computation any adjustment necessary to include the value 7 of any in-kind requirements, institutional networks, and 8 contributions for, or in support of, the use or construction 9 of public, educational, or governmental access facilities 10 allowed under federal law. 11 (7)(a) The provisions of this subsection shall apply 12 only with respect to the initial tax rate of a local taxing 13 jurisdiction which on October 1, 2001, is entitled to receive 14 from any dealer of communications services fees in excess of 15 the applicable limitation set forth in s. 337.401, as such 16 section existed prior to the effective date of this section, 17 pursuant to an agreement with such dealer of communications 18 services in effect on such date. 19 (b) Immediately upon the expiration of an agreement 20 described in paragraph (a), the rate determined under 21 subsection (1), as it applies to such local taxing 22 jurisdiction, shall automatically be reduced by the portion of 23 such rate representing the difference between the fees 24 actually received by the taxing jurisdiction pursuant to the 25 agreement described in paragraph (a) for the fiscal year 26 ending September 30, 1999, and the fees that such jurisdiction 27 would have received for such period under the applicable 28 limitation set forth in s. 337.401, as such section existed 29 prior to the effective date of this section. 30 Section 13. (1) Notwithstanding any provision of 31 chapter 202, Florida Statutes, to the contrary, any 80 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 municipality or county that has a local communications 2 services tax conversion rate established under s. 202.20, 3 Florida Statutes, which is less than the maximum rate 4 established under s. 202.19, Florida Statutes, may by 5 resolution or ordinance increase its rate up to the maximum 6 rate established under s. 202.19, Florida Statutes, with such 7 increased rate to be effective October 1, 2001. For purposes 8 of this section, during the period beginning on October 1, 9 2001, and ending September 30, 2002, the maximum rate 10 established under s. 202.19, Florida Statutes, shall be deemed 11 to be the sum of such maximum rate plus the difference between 12 the conversion rates set forth in paragraphs (a) and (b) of s. 13 202.20(1), Florida Statutes. The municipality or county shall 14 notify the department of such increased rate by certified mail 15 postmarked on or before July 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 81 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 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 said section are amended, to read: 30 202.22 Determination of local tax situs.-- 31 (1) A dealer of communications services who is 82 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 obligated to collect and remit a local communications services 2 tax imposed under s. 202.19 shall be held harmless from any 3 liability, including tax, interest, and penalties, which would 4 otherwise be due solely as a result of an assignment of a 5 service address to an incorrect local taxing jurisdiction, if 6 the dealer of communications services exercises due diligence 7 in applying one or more of the following methods for 8 determining the local taxing jurisdiction in which a service 9 address is located: 10 (c)1. Employing enhanced zip codes to assign each 11 street address, address range, post office box, or post office 12 box range in the dealer's service area to a specific local 13 taxing jurisdiction. 14 2. If an enhanced zip code overlaps boundaries of 15 municipalities or counties, or if an enhanced zip code cannot 16 be assigned to the service address because the service address 17 is in a rural area or a location without postal delivery, the 18 dealer of communications services or its database vendor shall 19 assign the affected service addresses to one specific local 20 taxing jurisdiction within such zip code based on a reasonable 21 methodology. A methodology satisfies this subparagraph 22 paragraph if the information used to assign service addresses 23 is obtained by the dealer or its database vendor from: 24 a.1. A database provided by the department; 25 b.2. A database certified by the department under 26 subsection (3); 27 c.3. Responsible representatives of the relevant local 28 taxing jurisdictions; or 29 d.4. The United States Census Bureau or the United 30 States Postal Service. 31 (2) 83 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (b)1. Each local taxing jurisdiction shall furnish to 2 the department all information needed to create and update the 3 electronic database, including changes in service addresses, 4 annexations, incorporations, reorganizations, and any other 5 changes in jurisdictional boundaries. The information 6 furnished to the department must specify an effective date, 7 which must be the next ensuing January 1 or July 1, and such 8 information must be furnished to the department at least 120 9 days prior to the effective date. However, the requirement 10 that counties submit information pursuant to this paragraph 11 shall be subject to appropriation. 12 2. The department shall update the electronic database 13 in accordance with the information furnished by local taxing 14 jurisdictions under subparagraph 1. Each update must specify 15 the effective date as the next ensuing January 1 or July 1 and 16 must be posted by the department on a website not less than 90 17 days prior to the effective date. A substantially affected 18 person may provide notice to the database administrator of an 19 objection to information contained in the electronic database. 20 If an objection is supported by competent evidence, the 21 department shall forward the evidence to the affected local 22 taxing jurisdictions and update the electronic database in 23 accordance with the determination furnished by local taxing 24 jurisdictions to the department. The department shall also 25 furnish the update on magnetic or electronic media to any 26 dealer of communications services or vendor who requests the 27 update on such media. However, the department may collect a 28 fee from the dealer of communications services which does not 29 exceed the actual cost of furnishing the update on magnetic or 30 electronic media. Information contained in the electronic 31 database is conclusive for purposes of this chapter. The 84 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 electronic database is not an order, a rule, or a policy of 2 general applicability. 3 3. Each update must identify the additions, deletions, 4 and other changes to the preceding version of the database. 5 Each dealer of communications services shall be required to 6 collect and remit local communications services taxes imposed 7 under this chapter only for those service addresses that are 8 contained in the database and for which all of the elements 9 required by this subsection are included in the database. 10 (3) For purposes of this section, a database must be 11 certified by the department pursuant to rules that implement 12 the following criteria and procedures: 13 (b) Upon receipt of an application for certification 14 or recertification of a database, the provisions of s. 120.60 15 shall apply, except that the department shall examine the 16 application and, within 90 days after receipt, notify the 17 applicant of any apparent errors or omissions and request any 18 additional information, conduct any inspection, or perform any 19 testing determined necessary. The applicant shall designate an 20 individual responsible for providing access to all records, 21 facilities, and processes the department determines are 22 reasonably necessary to review, inspect, or test to and make a 23 determination regarding the application. Such access must be 24 provided within 10 working days after notification. 25 (c) The application must be in the form prescribed by 26 rule and must include the applicant's name, federal employer 27 identification number, mailing address, business address, and 28 any other information required by the department. The 29 application may request that the applicant identify must 30 identify, among other elements required by the department, the 31 applicant's proposal for testing the database. 85 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (g) Notwithstanding any provision of law to the 2 contrary, if a dealer submits an application for certification 3 on or before the later of October 1, 2001, or the date which 4 is 30 days after the date on which the applicable department 5 rule becomes effective, and such application is neither 6 approved nor denied within the time period set forth in 7 paragraph (d): 8 1. For purposes of computing the amount of the 9 deduction to which such dealer is entitled under s. 202.28, 10 the dealer shall be deemed to have used a certified database 11 pursuant to paragraph (1)(b), until such time as the 12 application for certification is denied. 13 2. In the event that such application is approved, 14 such approval shall be deemed to have been effective on the 15 date of the application or October 1, 2001, whichever is 16 later. 17 (4) 18 (b) Notwithstanding any law to the contrary, a dealer 19 of communications services is exercising due diligence in 20 applying one or more of the methods set forth in subsection 21 (1) if the dealer: 22 1. Expends reasonable resources to accurately and 23 reliably implement such method. However, the employment of 24 enhanced zip codes pursuant to paragraph (1)(c) satisfies the 25 requirements of this subparagraph; and 26 2. Maintains adequate internal controls in assigning 27 street addresses, address ranges, post offices boxes, and post 28 office box ranges to taxing jurisdictions. Internal controls 29 are adequate if the dealer of communications services: 30 a. Maintains and follows procedures to obtain and 31 implement periodic and consistent updates to the database at 86 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 least once every 6 months; and 2 b. Corrects errors in the assignments of service 3 addresses to local taxing jurisdictions within 120 days after 4 the dealer discovers such errors. 5 (6) 6 (b) Notwithstanding s. 202.28, if a dealer of 7 communications services employs a method of assigning service 8 addresses other than as set forth in paragraph (1)(a), 9 paragraph (1)(b), or paragraph (1)(c), the deduction allowed 10 to the dealer of communications services as compensation under 11 s. 202.28 shall be 0.25 percent of that portion of the tax due 12 and accounted for and remitted to the department which is 13 attributable to such method of assigning service addresses 14 other than as set forth in paragraph (1)(a), paragraph (1)(b), 15 or paragraph (1)(c). 16 Section 16. Subsection (8) is added to section 202.23, 17 Florida Statutes, to read: 18 202.23 Procedure on purchaser's request for refund or 19 credit of communications services taxes.-- 20 (8)(a) Subject to the provisions of s. 213.756, if it 21 appears, upon examination of a communications services tax 22 return made under this chapter, or upon proof submitted to the 23 department by the dealer, that an amount of communications 24 services tax has been paid in excess of the amount due, the 25 department may refund the amount of the overpayment to the 26 dealer. The department may refund the overpayment without 27 regard to whether the dealer has filed a written claim for 28 refund; however, the department may require the dealer to file 29 a statement affirming that the dealer made the overpayment. 30 Prior to issuing a refund pursuant to this subsection, the 31 department shall notify the dealer of its intent to issue such 87 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 refund, the amount of such refund, and the reason for such 2 refund. 3 (b) Notwithstanding the provisions of paragraph (a), a 4 refund of communications services tax shall not be made, and 5 no action for a refund may be brought by a dealer or other 6 person, after the applicable period set forth in s. 215.26(2) 7 has elapsed. 8 (c) If, after the issuance of a refund by the 9 department pursuant to this subsection, the department 10 determines that the amount of such refund exceeds the amount 11 legally due to the dealer, the provisions of s. 202.35 12 concerning penalties and interest shall not apply if, within 13 60 days of receiving notice of such determination, the dealer 14 reimburses the department the amount of such excess. 15 Section 17. Section 202.231, Florida Statutes, is 16 created to read: 17 202.231 Provision of information to local taxing 18 jurisdictions.-- 19 (1) The department shall provide a monthly report to 20 each jurisdiction imposing the tax authorized by s. 202.19. 21 Each report shall contain the following information for the 22 jurisdiction which is receiving the report: the name and other 23 information necessary to identify each dealer providing 24 service in the jurisdiction, including each dealer's federal 25 employer identification number; the gross taxable sales 26 reported by each dealer; the amount of the dealer's collection 27 allowance; and any adjustments specified on the return, 28 including audit assessments or refunds, and interest or 29 penalties, affecting the net tax from each dealer which is 30 being remitted to the jurisdiction. The report shall total 31 the net amount transferred to the jurisdiction, showing the 88 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 net taxes remitted by dealers less the administrative fees 2 deducted by the department. 3 (2) Monthly reports shall be transmitted by the 4 department to each municipality and county through a secure 5 electronic mail system or by other suitable written or 6 electronic means. 7 Section 18. Paragraph (c) of subsection (2) of section 8 202.24, Florida Statutes, is amended to read: 9 202.24 Limitations on local taxes and fees imposed on 10 dealers of communications services.-- 11 (2)(a) Except as provided in paragraph (c), each 12 public body is prohibited from: 13 1. Levying on or collecting from dealers or purchasers 14 of communications services any tax, charge, fee, or other 15 imposition on or with respect to the provision or purchase of 16 communications services. 17 2. Requiring any dealer of communications services to 18 enter into or extend the term of a franchise or other 19 agreement that requires the payment of a tax, charge, fee, or 20 other imposition. 21 3. Adopting or enforcing any provision of any 22 ordinance or agreement to the extent that such provision 23 obligates a dealer of communications services to charge, 24 collect, or pay to the public body a tax, charge, fee, or 25 other imposition. 26 27 Each municipality and county retains authority to negotiate 28 all terms and conditions of a cable service franchise allowed 29 by federal and state law except those terms and conditions 30 related to franchise fees and the definition of gross revenues 31 or other definitions or methodologies related to the payment 89 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 or assessment of franchise fees on providers of cable 2 services. 3 (b) For purposes of this subsection, a tax, charge, 4 fee, or other imposition includes any amount or in-kind 5 payment of property or services which is required by ordinance 6 or agreement to be paid or furnished to a public body by or 7 through a dealer of communications services in its capacity as 8 a dealer of communications services, regardless of whether 9 such amount or in-kind payment of property or services is: 10 1. Designated as a sales tax, excise tax, subscriber 11 charge, franchise fee, user fee, privilege fee, occupancy fee, 12 rental fee, license fee, pole fee, tower fee, base-station 13 fee, or other tax or fee; 14 2. Measured by the amounts charged or received for 15 services, regardless of whether such amount is permitted or 16 required to be separately stated on the customer's bill, by 17 the type or amount of equipment or facilities deployed, or by 18 other means; or 19 3. Intended as compensation for the use of public 20 roads or rights-of-way, for the right to conduct business, or 21 for other purposes. 22 (c) This subsection does not apply to: 23 1. Local communications services taxes levied under 24 this chapter. 25 2. Ad valorem taxes levied pursuant to chapter 200. 26 3. Occupational license taxes levied under chapter 27 205. 28 4. "911" service charges levied under chapter 365. 29 5. Amounts charged for the rental or other use of 30 property owned by a public body which is not in the public 31 rights-of-way to a dealer of communications services for any 90 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 purpose, including, but not limited to, the placement or 2 attachment of equipment used in the provision of 3 communications services. 4 6. Permit fees of general applicability which are not 5 related to placing or maintaining facilities in or on public 6 roads or rights-of-way. 7 7. Permit fees related to placing or maintaining 8 facilities in or on public roads or rights-of-way pursuant to 9 s. 337.401. 10 8. Any in-kind requirements, institutional networks, 11 or contributions for, or in support of, the use or 12 construction of public, educational, or governmental access 13 facilities allowed under federal law and imposed on providers 14 of cable service pursuant to any ordinance or agreement. 15 Nothing in this subparagraph shall prohibit the ability of 16 providers of cable service to recover such expenses as allowed 17 under federal law. This subparagraph shall be reviewed by the 18 Legislature during the 2001 legislative session in conjunction 19 with the study required by this act. 20 9. Special assessments and impact fees. 21 10. Pole attachment fees that are charged by a local 22 government for attachments to utility poles owned by the local 23 government. 24 11. Utility service fees or other similar user fees 25 for utility services. 26 12. Any other generally applicable tax, fee, charge, 27 or imposition authorized by general law on July 1, 2000, which 28 is not specifically prohibited by this subsection or included 29 as a replaced revenue source in s. 202.20. 30 Section 19. Paragraph (i) of subsection (3) of section 31 202.26, Florida Statutes, is repealed. 91 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 Section 20. Subsection (3) of section 202.27, Florida 2 Statutes, is amended to read: 3 202.27 Return filing; rules for self-accrual.-- 4 (3) The department shall accept returns, except those 5 required to be initiated through an electronic data 6 interchange, as timely if postmarked on or before the 20th day 7 of the month; if the 20th day falls on a Saturday, Sunday, or 8 federal or state legal holiday, returns are timely if 9 postmarked on the next succeeding workday. Any dealer who 10 makes sales of any nature in two or more locations for which 11 returns are required to be filed with the department and who 12 maintains records for such locations in a central office or 13 place may, on each reporting date, file one return for all 14 such places of business in lieu of separate returns for each 15 location; however, the return must clearly indicate the 16 amounts collected within each location. Each dealer shall file 17 a return for each tax period even though no tax is due for 18 such period. 19 Section 21. Subsection (1) of section 202.28, Florida 20 Statutes, is amended to read: 21 202.28 Credit for collecting tax; penalties.-- 22 (1) Except as otherwise provided in s. 202.22, for the 23 purpose of compensating persons providing communications 24 services for the keeping of prescribed records, the filing of 25 timely tax returns, and the proper accounting and remitting of 26 taxes, persons collecting taxes imposed under this chapter and 27 under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 28 percent of the amount of the tax due and accounted for and 29 remitted to the department. 30 (a) The collection allowance may not be granted, nor 31 may any deduction be permitted, if the required tax return or 92 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 tax is delinquent at the time of payment. 2 (b) The department may deny the collection allowance 3 if a taxpayer files an incomplete return. 4 1. For the purposes of this chapter, a return is 5 incomplete if it is lacking such uniformity, completeness, and 6 arrangement that the physical handling, verification, review 7 of the return, or determination of other taxes and fees 8 reported on the return can not be readily accomplished. 9 2. The department shall adopt rules requiring the 10 information that it considers necessary to ensure that the 11 taxes levied or administered under this chapter are properly 12 collected, reviewed, compiled, reported, and enforced, 13 including, but not limited to, rules requiring the reporting 14 of the amount of gross sales; the amount of taxable sales; the 15 amount of tax collected or due; the amount of lawful refunds, 16 deductions, or credits claimed; the amount claimed as the 17 dealer's collection allowance; the amount of penalty and 18 interest; and the amount due with the return. 19 (c) The collection allowance and other credits or 20 deductions provided in this chapter shall be applied to the 21 taxes reported for the jurisdiction previously credited with 22 the tax paid. 23 Section 22. Paragraph (a) of subsection (1) of section 24 202.37, Florida Statues, is amended, and paragraph (c) is 25 added to that subsection, to read: 26 202.37 Special rules for administration of local 27 communications services tax.-- 28 (1)(a) Except as otherwise provided in this section, 29 all statutory provisions and administrative rules applicable 30 to the communications services tax imposed by s. 202.12 apply 31 to any local communications services tax imposed under s. 93 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 202.19, and the department shall administer, collect, and 2 enforce all taxes imposed under s. 202.19, including interest 3 and penalties attributable thereto, in accordance with the 4 same procedures used in the administration, collection, and 5 enforcement of the communications services tax imposed by s. 6 202.12. Audits performed by the department shall include a 7 determination of the dealer's compliance with the 8 jurisdictional situsing of its customers' service addresses 9 and a determination of whether the rate collected for the 10 local tax pursuant to ss. 202.19 and 202.20 is correct. The 11 person or entity designated by a local government pursuant to 12 s. 213.053(7)(u) may provide evidence to the department 13 demonstrating a specific person's failure to fully or 14 correctly report taxable communications services sales within 15 the jurisdiction. The department may request additional 16 information from the designee to assist in any review. The 17 department shall inform the designee of what action, if any, 18 the department intends to take regarding the person. 19 (c) Notwithstanding any other provision of law to the 20 contrary, if a dealer of communications services provides 21 communications services solely within a single county, that 22 county or any municipality located therein may perform an 23 audit of such dealer with respect to communications services 24 provided by such dealer within such county, including both the 25 state and local components of the communications services tax 26 imposed and any other tax administered pursuant to this 27 chapter. 28 1. Prior to the exercise of such authority, and for 29 purposes of determining whether a dealer operates solely 30 within one county, a local government may presume such 31 localized operation if the dealer reports sales in a single 94 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 county. Upon notice by the local government to the department 2 of an intent to audit a dealer, the department shall notify 3 the local government within 60 days if the department has 4 issued a notice of intent to audit the dealer, or it shall 5 notify the dealer of the local government's request to audit. 6 2. The dealer may, within 30 days, rebut the 7 single-county operation presumption by providing evidence to 8 the department that it provides communication services in more 9 than one county in the State of Florida or that it is part of 10 an affiliated group, members of which provide communications 11 services in more than one county in the State of Florida. An 12 affiliated group is defined as one or more chains of 13 includable corporations or partnerships connected through 14 ownership with a common parent corporation or other 15 partnership which is an includable corporation or partnership 16 when the common parent corporation or partnership has 17 ownership in at least one other includable corporation or 18 partnership which generally satisfy the requirements of 19 Internal Revenue Code s. 267 or Internal Revenue Code s. 707. 20 If a dealer or a member of an affiliated group provides 21 communications services in more than one county in the State 22 of Florida, the department will notify the local government 23 that no audit may be performed. 24 3. If during the course of an audit conducted pursuant 25 to this paragraph a local government determines that a dealer 26 provided communications services in more that one county 27 during the period under audit, the local government shall 28 terminate the audit and notify the department of its findings. 29 4. Local governments conducting audits shall be bound 30 by department rules and technical assistance advisement issued 31 during the course of an audit conducted pursuant to this 95 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 paragraph. Local governments conducting communications service 2 tax audits pursuant to this subparagraph, or taxpayers being 3 audited pursuant to this subparagraph, may request and the 4 Department may issue technical assistance advisements pursuant 5 to s.213.22 regarding a pending audit issue. When the 6 department is requested to issue a technical assistance 7 advisement hereunder, it shall notify the affected local 8 government or taxpayer of the request. 9 5. Any Audit performed hereunder shall obligate the 10 local government to extend situsing work performed during such 11 audit to include all addresses within the county. Such audit 12 results shall be performed on behalf of an computed for each 13 local government and unincorporated county area inside the 14 subject county and they shall be bound thereby. 15 6. The review, protest and collection of amounts due as 16 the results of audit performed hereunder shall be the 17 responsibility of the local jurisdiction and shall be governed 18 by s. 166.234 to the extent not inconsistent with this 19 chapter. 20 7. No fee or any portion of a fee for audits conducted 21 on behalf of a municipality or county pursuant to this 22 paragraph shall be based upon the amount assessed or collected 23 as a result of the audit, and no determination based upon an 24 audit conducted in violation of this prohibition shall be 25 valid. 26 8. All audits performed pursuant to this paragraph 27 shall be in accordance with standards promulgated by either 28 the American Institute of Certified Public Accountants, the 29 Institute of Internal Auditors, or the Comptroller General of 30 the United States insofar as those standards are not 31 inconsistent with Department of Revenue Rules. 96 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 9. Results of audits performed pursuant to this 2 paragraph shall be valid for all jurisdictions within the 3 subject county. The assessment, review and collection of any 4 amounts ultimately determined to be due as the result of such 5 an audit will be the responsibility of the auditing 6 jurisdiction, and any such collections from the dealer shall 7 be remitted to the Department of Revenue along with 8 appropriate instructions for distribution of such amounts. No 9 entity subject to audit hereunder can be audited by any local 10 jurisdiction for compliance with this chapter more frequently 11 than once every three years. 12 10. The department may adopt rules for the notification 13 and determination processes established herein as well as for 14 the information to be provided by a local government 15 conducting an audit. 16 Section 23. Section 202.38, Florida Statutes, is 17 created to read: 18 202.38 Special rules for bad debts and adjustments 19 under previous taxes.-- 20 (1)(a)1. Any dealer who has paid the tax imposed by 21 chapter 212 on telecommunications services billed prior to 22 October 1, 2001, which are no longer subject to such tax as a 23 result of chapter 2000-260, Laws of Florida, may take a credit 24 or obtain a refund of the state communications services tax 25 imposed under this chapter on unpaid balances due on worthless 26 accounts within 12 months following the last day of the 27 calendar year for which the bad debt was charged off on the 28 taxpayer's federal income tax return. 29 2. Any dealer who has paid a local public service tax 30 levied pursuant to chapter 166 on telecommunications services 31 billed prior to October 1, 2001, which are no longer subject 97 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 to such tax as a result of chapter 2000-260, Laws of Florida, 2 may take a credit or obtain a refund of the local 3 communications services tax imposed by such jurisdiction on 4 unpaid balances due on worthless accounts within 12 months 5 following the last day of the calendar year for which the bad 6 debt was charged off on the taxpayer's federal income tax 7 return. 8 (b) If any account for which a credit or refund has 9 been received under this section is then in whole or in part 10 paid to the dealer, the amount paid must be included in the 11 first communications services tax return filed after such 12 receipt and the applicable state and local communications 13 services tax paid accordingly. 14 (c) Bad debts associated with accounts receivable 15 which have been assigned or sold with recourse are eligible 16 upon reassignment for inclusion by the dealer in the credit or 17 refund authorized by this section. 18 (2)(a) If any dealer would have been entitled to an 19 adjustment of the tax imposed by chapter 212 on 20 telecommunications services billed prior to October 1, 2001, 21 which are no longer subject to such tax as a result of chapter 22 2000-260, Laws of Florida, such dealer may take a credit or 23 obtain a refund of the state communications services tax 24 imposed under this chapter. 25 (b) If any dealer would have been entitled to an 26 adjustment of a local public service tax levied pursuant to 27 chapter 166 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, such dealer may 30 take a credit or obtain a refund of the local communications 31 services tax imposed by such jurisdiction pursuant to this 98 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 chapter. 2 (3) Credits and refunds of the tax imposed by chapter 3 203 attributable to bad debts or adjustments with respect to 4 telecommunications services billed prior to October 1, 2001, 5 shall be governed by the applicable provisions of this 6 chapter. 7 (4) Notwithstanding any provision of law to the 8 contrary, the refunds and credits allowed by this section 9 shall be subject to audit by the state and the respective 10 local taxing jurisdictions in any audit of the taxes to which 11 such refunds and credits relate. 12 Section 24. Section 202.381, Florida Statutes, is 13 created to read: 14 202.381 Transition from previous taxes.--The 15 department is directed to implement the tax changes contained 16 in this act, and in chapter 2000-260, Laws of Florida, in a 17 manner that ensures that any request or action under existing 18 statutes and rules, including, but not limited to, a claim for 19 a credit or refund of an overpayment of tax, audits in 20 progress, and protests of tax, penalty, or interest initiated 21 before October 1, 2001, shall apply, to the fullest extent 22 possible, to any tax that replaces an existing tax that is 23 repealed effective October 1, 2001. It is the intent of the 24 Legislature that a person not be subject to an adverse 25 administrative action solely due to the tax changes that take 26 effect October 1, 2001. 27 Section 25. Paragraph (b) of subsection (1) of section 28 203.01, Florida Statutes, as amended by chapter 2000-260, Laws 29 of Florida, is amended to read: 30 203.01 Tax on gross receipts for utility and 31 communications services.-- 99 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (1)(a)1. Every person that receives payment for any 2 utility service shall report by the last day of each month to 3 the Department of Revenue, under oath of the secretary or some 4 other officer of such person, the total amount of gross 5 receipts derived from business done within this state, or 6 between points within this state, for the preceding month and, 7 at the same time, shall pay into the State Treasury an amount 8 equal to a percentage of such gross receipts at the rate set 9 forth in paragraph (b). Such collections shall be certified 10 by the Comptroller upon the request of the State Board of 11 Education. 12 2. A tax is levied on communications services as 13 defined in s. 202.11(3). Such tax shall be applied to the same 14 services and transactions as are subject to taxation under 15 chapter 202, and to communications services that are subject 16 to the exemption provided in s. 202.125(1). Such tax shall be 17 applied to the sales price of communications services when 18 sold at retail and to the actual cost of operating substitute 19 communications systems, as such terms are defined in s. 20 202.11, shall be due and payable at the same time as the taxes 21 imposed pursuant to chapter 202, and shall be administered and 22 collected pursuant to the provisions of chapter 202. 23 (b) The rate applied to utility services shall be 2.5 24 percent. The rate applied to communications services shall be 25 2.37 percent the rate calculated pursuant to s. 44, chapter 26 2000-260, Laws of Florida. 27 Section 26. Paragraph (a) of subsection (1) of section 28 212.031, Florida Statutes, is amended to read: 29 212.031 Lease or rental of or license in real 30 property.-- 31 (1)(a) It is declared to be the legislative intent 100 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 that every person is exercising a taxable privilege who 2 engages in the business of renting, leasing, letting, or 3 granting a license for the use of any real property unless 4 such property is: 5 1. Assessed as agricultural property under s. 193.461. 6 2. Used exclusively as dwelling units. 7 3. Property subject to tax on parking, docking, or 8 storage spaces under s. 212.03(6). 9 4. Recreational property or the common elements of a 10 condominium when subject to a lease between the developer or 11 owner thereof and the condominium association in its own right 12 or as agent for the owners of individual condominium units or 13 the owners of individual condominium units. However, only the 14 lease payments on such property shall be exempt from the tax 15 imposed by this chapter, and any other use made by the owner 16 or the condominium association shall be fully taxable under 17 this chapter. 18 5. A public or private street or right-of-way and 19 poles, conduits, fixtures, and similar improvements located on 20 such streets or rights-of-way, occupied or used by a utility 21 or provider of communications services, as defined by s. 22 202.11, franchised cable television company for utility or 23 communications or television purposes. For purposes of this 24 subparagraph, the term "utility" means any person providing 25 utility services as defined in s. 203.012. This exception also 26 applies to property, wherever located, on which the following 27 are placed: towers, antennas, cables, accessory structures, or 28 equipment, not including switching equipment, used in the 29 provision of mobile communications services as defined in s. 30 202.11. For purposes of this chapter, towers used in the 31 provision of mobile communications services, as defined in s. 101 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 202.11, are considered to be fixtures. 2 6. A public street or road which is used for 3 transportation purposes. 4 7. Property used at an airport exclusively for the 5 purpose of aircraft landing or aircraft taxiing or property 6 used by an airline for the purpose of loading or unloading 7 passengers or property onto or from aircraft or for fueling 8 aircraft. 9 8.a. Property used at a port authority, as defined in 10 s. 315.02(2), exclusively for the purpose of oceangoing 11 vessels or tugs docking, or such vessels mooring on property 12 used by a port authority for the purpose of loading or 13 unloading passengers or cargo onto or from such a vessel, or 14 property used at a port authority for fueling such vessels, or 15 to the extent that the amount paid for the use of any property 16 at the port is based on the charge for the amount of tonnage 17 actually imported or exported through the port by a tenant. 18 b. The amount charged for the use of any property at 19 the port in excess of the amount charged for tonnage actually 20 imported or exported shall remain subject to tax except as 21 provided in sub-subparagraph a. 22 9. Property used as an integral part of the 23 performance of qualified production services. As used in this 24 subparagraph, the term "qualified production services" means 25 any activity or service performed directly in connection with 26 the production of a qualified motion picture, as defined in s. 27 212.06(1)(b), and includes: 28 a. Photography, sound and recording, casting, location 29 managing and scouting, shooting, creation of special and 30 optical effects, animation, adaptation (language, media, 31 electronic, or otherwise), technological modifications, 102 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 computer graphics, set and stage support (such as 2 electricians, lighting designers and operators, greensmen, 3 prop managers and assistants, and grips), wardrobe (design, 4 preparation, and management), hair and makeup (design, 5 production, and application), performing (such as acting, 6 dancing, and playing), designing and executing stunts, 7 coaching, consulting, writing, scoring, composing, 8 choreographing, script supervising, directing, producing, 9 transmitting dailies, dubbing, mixing, editing, cutting, 10 looping, printing, processing, duplicating, storing, and 11 distributing; 12 b. The design, planning, engineering, construction, 13 alteration, repair, and maintenance of real or personal 14 property including stages, sets, props, models, paintings, and 15 facilities principally required for the performance of those 16 services listed in sub-subparagraph a.; and 17 c. Property management services directly related to 18 property used in connection with the services described in 19 sub-subparagraphs a. and b. 20 21 This exemption will inure to the taxpayer upon presentation of 22 the certificate of exemption issued to the taxpayer under the 23 provisions of s. 288.1258. 24 10. Leased, subleased, licensed, or rented to a person 25 providing food and drink concessionaire services within the 26 premises of a convention hall, exhibition hall, auditorium, 27 stadium, theater, arena, civic center, performing arts center, 28 publicly owned recreational facility, or any business operated 29 under a permit issued pursuant to chapter 550. A person 30 providing retail concessionaire services involving the sale of 31 food and drink or other tangible personal property within the 103 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 premises of an airport shall be subject to tax on the rental 2 of real property used for that purpose, but shall not be 3 subject to the tax on any license to use the property. For 4 purposes of this subparagraph, the term "sale" shall not 5 include the leasing of tangible personal property. 6 11. Property occupied pursuant to an instrument 7 calling for payments which the department has declared, in a 8 Technical Assistance Advisement issued on or before March 15, 9 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c), 10 Florida Administrative Code; provided that this subparagraph 11 shall only apply to property occupied by the same person 12 before and after the execution of the subject instrument and 13 only to those payments made pursuant to such instrument, 14 exclusive of renewals and extensions thereof occurring after 15 March 15, 1993. 16 12. Rented, leased, subleased, or licensed to a 17 concessionaire by a convention hall, exhibition hall, 18 auditorium, stadium, theater, arena, civic center, performing 19 arts center, or publicly owned recreational facility, during 20 an event at the facility, to be used by the concessionaire to 21 sell souvenirs, novelties, or other event-related products. 22 This subparagraph applies only to that portion of the rental, 23 lease, or license payment which is based on a percentage of 24 sales and not based on a fixed price. 25 13. Property used or occupied predominantly for space 26 flight business purposes. As used in this subparagraph, "space 27 flight business" means the manufacturing, processing, or 28 assembly of a space facility, space propulsion system, space 29 vehicle, satellite, or station of any kind possessing the 30 capacity for space flight, as defined by s. 212.02(23), or 31 components thereof, and also means the following activities 104 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 supporting space flight: vehicle launch activities, flight 2 operations, ground control or ground support, and all 3 administrative activities directly related thereto. Property 4 shall be deemed to be used or occupied predominantly for space 5 flight business purposes if more than 50 percent of the 6 property, or improvements thereon, is used for one or more 7 space flight business purposes. Possession by a landlord, 8 lessor, or licensor of a signed written statement from the 9 tenant, lessee, or licensee claiming the exemption shall 10 relieve the landlord, lessor, or licensor from the 11 responsibility of collecting the tax, and the department shall 12 look solely to the tenant, lessee, or licensee for recovery of 13 such tax if it determines that the exemption was not 14 applicable. 15 Section 27. Effective July 1, 2003, paragraph (a) of 16 subsection (1) of section 212.031, Florida Statutes, as 17 amended by chapter 2000-345, Laws of Florida, is amended to 18 read: 19 212.031 Lease or rental of or license in real 20 property.-- 21 (1)(a) It is declared to be the legislative intent 22 that every person is exercising a taxable privilege who 23 engages in the business of renting, leasing, letting, or 24 granting a license for the use of any real property unless 25 such property is: 26 1. Assessed as agricultural property under s. 193.461. 27 2. Used exclusively as dwelling units. 28 3. Property subject to tax on parking, docking, or 29 storage spaces under s. 212.03(6). 30 4. Recreational property or the common elements of a 31 condominium when subject to a lease between the developer or 105 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 owner thereof and the condominium association in its own right 2 or as agent for the owners of individual condominium units or 3 the owners of individual condominium units. However, only the 4 lease payments on such property shall be exempt from the tax 5 imposed by this chapter, and any other use made by the owner 6 or the condominium association shall be fully taxable under 7 this chapter. 8 5. A public or private street or right-of-way and 9 poles, conduits, fixtures, and similar improvements located on 10 such streets or rights-of-way, occupied or used by a utility 11 or provider of communications services, as defined by s. 12 202.11, franchised cable television company for utility or 13 communications or television purposes. For purposes of this 14 subparagraph, the term "utility" means any person providing 15 utility services as defined in s. 203.012. This exception also 16 applies to property, wherever located, on which the following 17 are placed: towers, antennas, cables, accessory structures, or 18 equipment, not including switching equipment, used in the 19 provision of mobile communications services as defined in s. 20 202.11. For purposes of this chapter, towers used in the 21 provision of mobile communications services, as defined in s. 22 202.11, are considered to be fixtures. 23 6. A public street or road which is used for 24 transportation purposes. 25 7. Property used at an airport exclusively for the 26 purpose of aircraft landing or aircraft taxiing or property 27 used by an airline for the purpose of loading or unloading 28 passengers or property onto or from aircraft or for fueling 29 aircraft. 30 8.a. Property used at a port authority, as defined in 31 s. 315.02(2), exclusively for the purpose of oceangoing 106 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 vessels or tugs docking, or such vessels mooring on property 2 used by a port authority for the purpose of loading or 3 unloading passengers or cargo onto or from such a vessel, or 4 property used at a port authority for fueling such vessels, or 5 to the extent that the amount paid for the use of any property 6 at the port is based on the charge for the amount of tonnage 7 actually imported or exported through the port by a tenant. 8 b. The amount charged for the use of any property at 9 the port in excess of the amount charged for tonnage actually 10 imported or exported shall remain subject to tax except as 11 provided in sub-subparagraph a. 12 9. Property used as an integral part of the 13 performance of qualified production services. As used in this 14 subparagraph, the term "qualified production services" means 15 any activity or service performed directly in connection with 16 the production of a qualified motion picture, as defined in s. 17 212.06(1)(b), and includes: 18 a. Photography, sound and recording, casting, location 19 managing and scouting, shooting, creation of special and 20 optical effects, animation, adaptation (language, media, 21 electronic, or otherwise), technological modifications, 22 computer graphics, set and stage support (such as 23 electricians, lighting designers and operators, greensmen, 24 prop managers and assistants, and grips), wardrobe (design, 25 preparation, and management), hair and makeup (design, 26 production, and application), performing (such as acting, 27 dancing, and playing), designing and executing stunts, 28 coaching, consulting, writing, scoring, composing, 29 choreographing, script supervising, directing, producing, 30 transmitting dailies, dubbing, mixing, editing, cutting, 31 looping, printing, processing, duplicating, storing, and 107 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 distributing; 2 b. The design, planning, engineering, construction, 3 alteration, repair, and maintenance of real or personal 4 property including stages, sets, props, models, paintings, and 5 facilities principally required for the performance of those 6 services listed in sub-subparagraph a.; and 7 c. Property management services directly related to 8 property used in connection with the services described in 9 sub-subparagraphs a. and b. 10 11 This exemption will inure to the taxpayer upon presentation of 12 the certificate of exemption issued to the taxpayer under the 13 provisions of s. 288.1258. 14 10. Leased, subleased, licensed, or rented to a person 15 providing food and drink concessionaire services within the 16 premises of a convention hall, exhibition hall, auditorium, 17 stadium, theater, arena, civic center, performing arts center, 18 publicly owned recreational facility, or any business operated 19 under a permit issued pursuant to chapter 550. A person 20 providing retail concessionaire services involving the sale of 21 food and drink or other tangible personal property within the 22 premises of an airport shall be subject to tax on the rental 23 of real property used for that purpose, but shall not be 24 subject to the tax on any license to use the property. For 25 purposes of this subparagraph, the term "sale" shall not 26 include the leasing of tangible personal property. 27 11. Property occupied pursuant to an instrument 28 calling for payments which the department has declared, in a 29 Technical Assistance Advisement issued on or before March 15, 30 1993, to be nontaxable pursuant to rule 12A-1.070(19)(c), 31 Florida Administrative Code; provided that this subparagraph 108 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 shall only apply to property occupied by the same person 2 before and after the execution of the subject instrument and 3 only to those payments made pursuant to such instrument, 4 exclusive of renewals and extensions thereof occurring after 5 March 15, 1993. 6 12. Property used or occupied predominantly for space 7 flight business purposes. As used in this subparagraph, "space 8 flight business" means the manufacturing, processing, or 9 assembly of a space facility, space propulsion system, space 10 vehicle, satellite, or station of any kind possessing the 11 capacity for space flight, as defined by s. 212.02(23), or 12 components thereof, and also means the following activities 13 supporting space flight: vehicle launch activities, flight 14 operations, ground control or ground support, and all 15 administrative activities directly related thereto. Property 16 shall be deemed to be used or occupied predominantly for space 17 flight business purposes if more than 50 percent of the 18 property, or improvements thereon, is used for one or more 19 space flight business purposes. Possession by a landlord, 20 lessor, or licensor of a signed written statement from the 21 tenant, lessee, or licensee claiming the exemption shall 22 relieve the landlord, lessor, or licensor from the 23 responsibility of collecting the tax, and the department shall 24 look solely to the tenant, lessee, or licensee for recovery of 25 such tax if it determines that the exemption was not 26 applicable. 27 Section 28. Paragraph (a) of subsection (2) of section 28 212.054, Florida Statutes, is amended to read: 29 212.054 Discretionary sales surtax; limitations, 30 administration, and collection.-- 31 (2)(a) The tax imposed by the governing body of any 109 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 county authorized to so levy pursuant to s. 212.055 shall be a 2 discretionary surtax on all transactions occurring in the 3 county which transactions are subject to the state tax imposed 4 on sales, use, services, rentals, admissions, and other 5 transactions by this chapter and communications services as 6 defined for purposes of chapter 202. The surtax, if levied, 7 shall be computed as the applicable rate or rates authorized 8 pursuant to s. 212.055 times the amount of taxable sales and 9 taxable purchases representing such transactions. If the 10 surtax is levied on the sale of an item of tangible personal 11 property or on the sale of a service, the surtax shall be 12 computed by multiplying the rate imposed by the county within 13 which the sale occurs by the amount of the taxable sale. The 14 sale of an item of tangible personal property or the sale of a 15 service is not subject to the surtax if the property, the 16 service, or the tangible personal property representing the 17 service is delivered within a county that does not impose a 18 discretionary sales surtax. 19 Section 29. Subsection (6) of section 212.20, Florida 20 Statutes, is amended to read: 21 212.20 Funds collected, disposition; additional powers 22 of department; operational expense; refund of taxes 23 adjudicated unconstitutionally collected.-- 24 (6) Distribution of all proceeds under this chapter 25 and s. 202.18(1)(b) and (2)(b) shall be as follows: 26 (a) Proceeds from the convention development taxes 27 authorized under s. 212.0305 shall be reallocated to the 28 Convention Development Tax Clearing Trust Fund. 29 (b) Proceeds from discretionary sales surtaxes imposed 30 pursuant to ss. 212.054 and 212.055 shall be reallocated to 31 the Discretionary Sales Surtax Clearing Trust Fund. 110 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (c) Proceeds from the tax imposed pursuant to s. 2 212.06(5)(a)2. shall be reallocated to the Mail Order Sales 3 Tax Clearing Trust Fund. 4 (c)(d) Proceeds from the fees imposed under ss. 5 212.05(1)(i)3. and 212.18(3) shall remain with the General 6 Revenue Fund. 7 (d)(e) The proceeds of all other taxes and fees 8 imposed pursuant to this chapter or remitted pursuant to s. 9 202.18(1)(b) and (2)(b) shall be distributed as follows: 10 1. In any fiscal year, the greater of $500 million, 11 minus an amount equal to 4.6 percent of the proceeds of the 12 taxes collected pursuant to chapter 201, or 5 percent of all 13 other taxes and fees imposed pursuant to this chapter or 14 remitted pursuant to s. 202.18(1)(b) and (2)(b) shall be 15 deposited in monthly installments into the General Revenue 16 Fund. 17 2. Two-tenths of one percent shall be transferred to 18 the Solid Waste Management Trust Fund. 19 3. After the distribution under subparagraphs 1. and 20 2., 9.653 percent of the amount remitted by a sales tax dealer 21 located within a participating county pursuant to s. 218.61 22 shall be transferred into the Local Government Half-cent Sales 23 Tax Clearing Trust Fund. 24 4. After the distribution under subparagraphs 1., 2., 25 and 3., 0.065 percent shall be transferred to the Local 26 Government Half-cent Sales Tax Clearing Trust Fund and 27 distributed pursuant to s. 218.65. 28 5. For proceeds received after July 1, 2000, and after 29 the distributions under subparagraphs 1., 2., 3., and 4., 2.25 30 percent of the available proceeds pursuant to this paragraph 31 shall be transferred monthly to the Revenue Sharing Trust Fund 111 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 for Counties pursuant to s. 218.215. 2 6. For proceeds received after July 1, 2000, and after 3 the distributions under subparagraphs 1., 2., 3., and 4., 4 1.0715 percent of the available proceeds pursuant to this 5 paragraph shall be transferred monthly to the Revenue Sharing 6 Trust Fund for Municipalities pursuant to s. 218.215. If the 7 total revenue to be distributed pursuant to this subparagraph 8 is at least as great as the amount due from the Revenue 9 Sharing Trust Fund for Municipalities and the Municipal 10 Financial Assistance Trust Fund in state fiscal year 11 1999-2000, no municipality shall receive less than the amount 12 due from the Revenue Sharing Trust Fund for Municipalities and 13 the Municipal Financial Assistance Trust Fund in state fiscal 14 year 1999-2000. If the total proceeds to be distributed are 15 less than the amount received in combination from the Revenue 16 Sharing Trust Fund for Municipalities and the Municipal 17 Financial Assistance Trust Fund in state fiscal year 18 1999-2000, each municipality shall receive an amount 19 proportionate to the amount it was due in state fiscal year 20 1999-2000. 21 7. Of the remaining proceeds: 22 a. Beginning July 1, 2000, and in each fiscal year 23 thereafter, the sum of $29,915,500 shall be divided into as 24 many equal parts as there are counties in the state, and one 25 part shall be distributed to each county. The distribution 26 among the several counties shall begin each fiscal year on or 27 before January 5th and shall continue monthly for a total of 4 28 months. If a local or special law required that any moneys 29 accruing to a county in fiscal year 1999-2000 under the 30 then-existing provisions of s. 550.135 be paid directly to the 31 district school board, special district, or a municipal 112 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 government, such payment shall continue until such time that 2 the local or special law is amended or repealed. The state 3 covenants with holders of bonds or other instruments of 4 indebtedness issued by local governments, special districts, 5 or district school boards prior to July 1, 2000, that it is 6 not the intent of this subparagraph to adversely affect the 7 rights of those holders or relieve local governments, special 8 districts, or district school boards of the duty to meet their 9 obligations as a result of previous pledges or assignments or 10 trusts entered into which obligated funds received from the 11 distribution to county governments under then-existing s. 12 550.135. This distribution specifically is in lieu of funds 13 distributed under s. 550.135 prior to July 1, 2000. 14 b. The department shall distribute $166,667 monthly 15 pursuant to s. 288.1162 to each applicant that has been 16 certified as a "facility for a new professional sports 17 franchise" or a "facility for a retained professional sports 18 franchise" pursuant to s. 288.1162. Up to $41,667 shall be 19 distributed monthly by the department to each applicant that 20 has been certified as a "facility for a retained spring 21 training franchise" pursuant to s. 288.1162; however, not more 22 than $208,335 may be distributed monthly in the aggregate to 23 all certified facilities for a retained spring training 24 franchise. Distributions shall begin 60 days following such 25 certification and shall continue for not more than 30 years. 26 Nothing contained in this paragraph shall be construed to 27 allow an applicant certified pursuant to s. 288.1162 to 28 receive more in distributions than actually expended by the 29 applicant for the public purposes provided for in s. 30 288.1162(6). However, a certified applicant is entitled to 31 receive distributions up to the maximum amount allowable and 113 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 undistributed under this section for additional renovations 2 and improvements to the facility for the franchise without 3 additional certification. 4 c. Beginning 30 days after notice by the Office of 5 Tourism, Trade, and Economic Development to the Department of 6 Revenue that an applicant has been certified as the 7 professional golf hall of fame pursuant to s. 288.1168 and is 8 open to the public, $166,667 shall be distributed monthly, for 9 up to 300 months, to the applicant. 10 d. Beginning 30 days after notice by the Office of 11 Tourism, Trade, and Economic Development to the Department of 12 Revenue that the applicant has been certified as the 13 International Game Fish Association World Center facility 14 pursuant to s. 288.1169, and the facility is open to the 15 public, $83,333 shall be distributed monthly, for up to 168 16 months, to the applicant. This distribution is subject to 17 reduction pursuant to s. 288.1169. A lump sum payment of 18 $999,996 shall be made, after certification and before July 1, 19 2000. 20 8. All other proceeds shall remain with the General 21 Revenue Fund. 22 Section 30. Paragraph (b) of subsection (3) of section 23 11.45, Florida Statutes, is amended to read: 24 11.45 Definitions; duties; audits; reports.-- 25 (3) 26 (b) The Legislative Auditing Committee shall direct 27 the Auditor General to make a financial audit of any 28 municipality whenever petitioned to do so by at least 20 29 percent of the electors of that municipality. The supervisor 30 of elections of the county in which the municipality is 31 located shall certify whether or not the petition contains the 114 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 signatures of at least 20 percent of the electors of the 2 municipality. After the completion of the audit, the Auditor 3 General shall determine whether the municipality has the 4 fiscal resources necessary to pay the cost of the audit. The 5 municipality shall pay the cost of the audit within 90 days 6 after the Auditor General's determination that the 7 municipality has the available resources. If the municipality 8 fails to pay the cost of the audit, the Department of Revenue 9 shall, upon certification of the Auditor General, withhold 10 from that portion of the distribution pursuant to s. 11 212.20(6)(d)6.(f)5. which is distributable to such 12 municipality a sum sufficient to pay the cost of the audit and 13 shall deposit that sum into the General Revenue Fund of the 14 state. 15 Section 31. Subsections (5) and (6) of section 218.65, 16 Florida Statutes, are amended to read: 17 218.65 Emergency distribution.-- 18 (5) At the beginning of each fiscal year, the 19 Department of Revenue shall calculate a base allocation for 20 each eligible county equal to the difference between the 21 current per capita limitation times the county's population, 22 minus prior year ordinary distributions to the county pursuant 23 to ss. 212.20(6)(d)(e)3., 218.61, and 218.62. If moneys 24 deposited into the Local Government Half-cent Sales Tax 25 Clearing Trust Fund pursuant to s. 212.20(6)(d)(e)4., 26 excluding moneys appropriated for supplemental distributions 27 pursuant to subsection (7), for the current year are less than 28 or equal to the sum of the base allocations, each eligible 29 county shall receive a share of the appropriated amount 30 proportional to its base allocation. If the deposited amount 31 exceeds the sum of the base allocations, each county shall 115 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 receive its base allocation, and the excess appropriated 2 amount shall be distributed equally on a per capita basis 3 among the eligible counties. 4 (6) There is hereby annually appropriated from the 5 Local Government Half-cent Sales Tax Clearing Trust Fund the 6 distribution provided in s. 212.20(6)(d)(e)4. to be used for 7 emergency and supplemental distributions pursuant to this 8 section. 9 Section 32. Subsection (6) of section 288.1169, 10 Florida Statutes, is amended to read: 11 288.1169 International Game Fish Association World 12 Center facility; department duties.-- 13 (6) The Department of Commerce must recertify every 10 14 years that the facility is open, that the International Game 15 Fish Association World Center continues to be the only 16 international administrative headquarters, fishing museum, and 17 Hall of Fame in the United States recognized by the 18 International Game Fish Association, and that the project is 19 meeting the minimum projections for attendance or sales tax 20 revenues as required at the time of original certification. 21 If the facility is not recertified during this 10-year review 22 as meeting the minimum projections, then funding will be 23 abated until certification criteria are met. If the project 24 fails to generate $1 million of annual revenues pursuant to 25 paragraph (2)(e), the distribution of revenues pursuant to s. 26 212.20(6)(d)7.d.(e)6.c. shall be reduced to an amount equal to 27 $83,333 multiplied by a fraction, the numerator of which is 28 the actual revenues generated and the denominator of which is 29 $1 million. Such reduction shall remain in effect until 30 revenues generated by the project in a 12-month period equal 31 or exceed $1 million. 116 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 Section 33. Section 212.202, Florida Statutes, is 2 amended to read: 3 212.202 Renaming, creation, and continuation of 4 certain funds.--The Local Government Infrastructure Tax Trust 5 Fund is hereby retitled the Discretionary Sales Surtax 6 Clearing Trust Fund. The Mail Order Sales Tax Clearing Trust 7 Fund is retitled the Communications Services Tax Clearing 8 Trust Fund hereby created in the State Treasury. 9 Notwithstanding the repeal of s. 212.237 by s. 45, chapter 10 89-356, the Solid Waste Management Trust Fund shall continue 11 to exist. 12 Section 34. Effective upon this act becoming a law, 13 paragraph (c) of subsection (3) of section 337.401, Florida 14 Statutes, as amended by section 50 of chapter 2000-260, Laws 15 of Florida, is amended and subsection (5) is added to that 16 section to read: 17 337.401 Use of right-of-way for utilities subject to 18 regulation; permit; fees.-- 19 (3) 20 (c)1. It is the intention of the state to treat all 21 providers of communications services that use or occupy 22 municipal or charter county roads or rights-of-way for the 23 provision of communications services in a nondiscriminatory 24 and competitively neutral manner with respect to the payment 25 of permit fees. Certain providers of communications services 26 have been granted by general law the authority to offset 27 permit fees against franchise or other fees while other 28 providers of communications services have not been granted 29 this authority. In order to treat all providers of 30 communications services in a nondiscriminatory and 31 competitively neutral manner with respect to the payment of 117 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 permit fees, each municipality and charter county shall make 2 an election under either sub-subparagraph a. or 3 sub-subparagraph b. and must inform the Department of Revenue 4 of the election by certified mail by July 16 1, 2001. Such 5 election shall take effect October 1, 2001. 6 a.(I) The municipality or charter county may require 7 and collect permit fees from any providers of communications 8 services that use or occupy municipal or county roads or 9 rights-of-way. All fees permitted under this sub-subparagraph 10 must be reasonable and commensurate with the direct and actual 11 cost of the regulatory activity, including issuing and 12 processing permits, plan reviews, physical inspection, and 13 direct administrative costs; must be demonstrable; and must be 14 equitable among users of the roads or rights-of-way. A fee 15 permitted under this sub-subparagraph may not: be offset 16 against the tax imposed under chapter 202; include the costs 17 of roads or rights-of-way acquisition or roads or 18 rights-of-way rental; include any general administrative, 19 management, or maintenance costs of the roads or 20 rights-of-way; or be based on a percentage of the value or 21 costs associated with the work to be performed on the roads or 22 rights-of-way. In an action to recover amounts due for a fee 23 not permitted under this sub-subparagraph, the prevailing 24 party may recover court costs and attorney's fees at trial and 25 on appeal. In addition to the limitations set forth in this 26 section, a fee levied by a municipality or charter county 27 under this sub-subparagraph may not exceed $100. However, 28 permit fees may not be imposed with respect to permits that 29 may be required for service drop lines not required to be 30 noticed under s. 556.108(5)(b) or for any activity that does 31 not require the physical disturbance of the roads or 118 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 rights-of-way or does not impair access to or full use of the 2 roads or rights-of-way. 3 (II) To ensure competitive neutrality among providers 4 of communications services, for any municipality or charter 5 county that elects to exercise its authority to require and 6 collect permit fees under this sub-subparagraph, the rate of 7 the local communications services tax imposed by such 8 jurisdiction, as computed under s. 202.20(1) and (2), shall 9 automatically be reduced by a rate of 0.12 percent. 10 b. Alternatively, the municipality or charter county 11 may elect not to require and collect permit fees from any 12 provider of communications services that uses or occupies 13 municipal or charter county roads or rights-of-way for the 14 provision of communications services; however, each 15 municipality or charter county that elects to operate under 16 this sub-subparagraph retains all authority to establish rules 17 and regulations for providers of communications services to 18 use or occupy roads or rights-of-way as provided in this 19 section. If a municipality or charter county elects to operate 20 under this sub-subparagraph, the total rate for the local 21 communications services tax as computed under s. 202.20(1) and 22 (2) for that municipality or charter county may be increased 23 by ordinance or resolution by an amount not to exceed a rate 24 of 0.12 percent. If a municipality or charter county elects to 25 increase its rate effective October 1, 2001, the municipality 26 or charter county shall inform the department of such 27 increased rate by certified mail postmarked on or before July 28 16, 2001. 29 c. A municipality or charter county that does not make 30 an election as provided for in this subparagraph shall be 31 presumed to have elected to operate under the provisions of 119 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 sub-subparagraph b. 2 2. Each noncharter county shall make an election under 3 either sub-subparagraph a. or sub-subparagraph b. and shall 4 inform the Department of Revenue of the election by certified 5 mail by July 16 1, 2001. Such election shall take effect 6 October 1, 2001. 7 a. The noncharter county may elect to require and 8 collect permit fees from any providers of communications 9 services that use or occupy noncharter county roads or 10 rights-of-way. All fees permitted under this sub-subparagraph 11 must be reasonable and commensurate with the direct and actual 12 cost of the regulatory activity, including issuing and 13 processing permits, plan reviews, physical inspection, and 14 direct administrative costs; must be demonstrable; and must be 15 equitable among users of the roads or rights-of-way. A fee 16 permitted under this sub-subparagraph may not: be offset 17 against the tax imposed under chapter 202; include the costs 18 of roads or rights-of-way acquisition or roads or 19 rights-of-way rental; include any general administrative, 20 management, or maintenance costs of the roads or 21 rights-of-way; or be based on a percentage of the value or 22 costs associated with the work to be performed on the roads or 23 rights-of-way. In an action to recover amounts due for a fee 24 not permitted under this sub-subparagraph, the prevailing 25 party may recover court costs and attorney's fees at trial and 26 on appeal. In addition to the limitations set forth in this 27 section, a fee levied by a noncharter county under this 28 sub-subparagraph may not exceed $100. However, permit fees may 29 not be imposed with respect to permits that may be required 30 for service drop lines not required to be noticed under s. 31 556.108(5)(b) or for any activity that does not require the 120 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 physical disturbance of the roads or rights-of-way or does not 2 impair access to or full use of the roads or rights-of-way. 3 b. Alternatively, the noncharter county may elect not 4 to require and collect permit fees from any provider of 5 communications services that uses or occupies noncharter 6 county roads or rights-of-way for the provision of 7 communications services; however, each noncharter county that 8 elects to operate under this sub-subparagraph shall retain all 9 authority to establish rules and regulations for providers of 10 communications services to use or occupy roads or 11 rights-of-way as provided in this section. If a noncharter 12 county elects to operate under this sub-subparagraph, the 13 total rate for the local communications services tax as 14 computed under s. 202.20(1) and (2) for that noncharter county 15 may be increased by ordinance or resolution by an amount not 16 to exceed a rate of 0.24 percent, to replace the revenue the 17 noncharter county would otherwise have received from permit 18 fees for providers of communications services. If a noncharter 19 county elects to increase its rate effective October 1, 2001, 20 the noncharter county shall inform the department of such 21 increased rate by certified mail postmarked on or before July 22 16, 2001. 23 c. A noncharter county that does not make an election 24 as provided for in this subparagraph shall be presumed to have 25 elected to operate under the provisions of sub-subparagraph b. 26 3. Except as provided in this paragraph, 27 municipalities and counties retain all existing authority to 28 require and collect permit fees from users or occupants of 29 municipal or county roads or rights-of-way and to set 30 appropriate permit fee amounts. 31 (5) If a municipality or county imposes any amount on 121 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 a person or entity other than a provider of communications 2 services in connection with the placement or maintenance by 3 such person or entity of a communication facility in municipal 4 or county roads or rights-of-way, such amounts, if any, shall 5 not exceed the highest amount, if any, the municipality or 6 county is imposing in such context as of the effective date of 7 this section. If a municipality or county is not imposing any 8 amount in such context as of the effective date of this 9 section, any amount, if any, imposed thereafter, shall not be 10 less than $500 per linear mile, payable annually, of any 11 cable, fiber optic, or other pathway that makes physical use 12 of the municipal or county rights-of-way. Any excess of $500 13 shall be applied in a nondiscriminatory manner and shall not 14 exceed the sum of: 15 1. Costs directly related to the inconvenience or 16 impairment solely caused by the disturbance to the municipal 17 or county rights-of-way; 18 2. The reasonable cost of the regulatory activity of 19 the municipality or county; and 20 3. The proportionate share of cost of land for such 21 street, alley, or other public way attributable to utilization 22 of the rights-of-way by such person or entity other than a 23 provider of communications services. 24 Section 35. Paragraphs (f) and (g) of subsection (3) 25 of section 337.401, Florida Statutes, as amended by section 51 26 of chapter 2000-260, Laws of Florida, are repealed, paragraphs 27 (a), (b), (c), (e), and (h) of said subsection are amended, 28 new paragraphs (j) and (k) are added to said subsection, 29 subsections (4) and (5) of said section are amended, and 30 subsection (6) is added to that section, to read: 31 337.401 Use of right-of-way for utilities subject to 122 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 regulation; permit; fees.-- 2 (3)(a)1. Because of the unique circumstances 3 applicable to providers of communications services, including, 4 but not limited to, the circumstances described in paragraph 5 (e) and the fact that federal and state law require the 6 nondiscriminatory treatment of providers of telecommunications 7 services, and because of the desire to promote competition 8 among providers of communications services, it is the intent 9 of the Legislature that municipalities and counties treat 10 providers of communications services in a nondiscriminatory 11 and competitively neutral manner when imposing rules or 12 regulations governing the placement or maintenance of 13 communications facilities in the public roads or 14 rights-of-way. Rules or regulations imposed by a municipality 15 or county relating to providers of communications services 16 placing or maintaining communications facilities in its roads 17 or rights-of-way must be generally applicable to all providers 18 of communications services and, notwithstanding any other law, 19 may not require a provider of communications services, except 20 as otherwise provided in subparagraph 2. paragraph (f), to 21 apply for or enter into an individual license, franchise, or 22 other agreement with the municipality or county as a condition 23 of placing or maintaining communications facilities in its 24 roads or rights-of-way. In addition to other reasonable rules 25 or regulations that a municipality or county may adopt 26 relating to the placement or maintenance of communications 27 facilities in its roads or rights-of-way under this 28 subsection, a municipality or county may require a provider of 29 communications services that places or seeks to place 30 facilities in its roads or rights-of-way to register with the 31 municipality or county and to provide the name of the 123 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 registrant; the name, address, and telephone number of a 2 contact person for the registrant; the number of the 3 registrant's current certificate of authorization issued by 4 the Florida Public Service Commission or the Federal 5 Communications Commission; and proof of insurance or 6 self-insuring status adequate to defend and cover claims. 7 Nothing in this subparagraph is intended to limit or expand 8 any existing zoning or land use authority of a municipality or 9 county; however, no such zoning or land use authority may 10 require an individual license, franchise, or other agreement 11 as prohibited by this subparagraph. 12 2. Notwithstanding the provisions of subparagraph 1., 13 a municipality or county may, as provided by 47 U.S.C. s. 541, 14 award one or more franchises within its jurisdiction for the 15 provision of cable service, and a provider of cable service 16 shall not provide cable service without such franchise. Each 17 municipality and county retains authority to negotiate all 18 terms and conditions of a cable service franchise allowed by 19 federal law and s. 166.046, except those terms and conditions 20 related to franchise fees and the definition of gross revenues 21 or other definitions or methodologies related to the payment 22 or assessment of franchise fees and permit fees as provided in 23 paragraph (c) on providers of cable services. A municipality 24 or county may exercise its right to require from providers of 25 cable service in-kind requirements, including, but not limited 26 to, institutional networks, and contributions for, or in 27 support of, the use or construction of public, educational, or 28 governmental access facilities to the extent permitted by 29 federal law. A provider of cable service may exercise its 30 right to recover any such expenses associated with such 31 in-kind requirements, to the extent permitted by federal law. 124 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 (b) Registration described in subparagraph (a)1. does 2 not establish a right to place or maintain, or priority for 3 the placement or maintenance of, a communications facility in 4 roads or rights-of-way of a municipality or county. Each 5 municipality and county retains the authority to regulate and 6 manage municipal and county roads or rights-of-way in 7 exercising its police power. Any rules or regulations adopted 8 by a municipality or county which govern the occupation of its 9 roads or rights-of-way by providers of communications services 10 must be related to the placement or maintenance of facilities 11 in such roads or rights-of-way, must be reasonable and 12 nondiscriminatory, and may include only those matters 13 necessary to manage the roads or rights-of-way of the 14 municipality or county. 15 (c)1. It is the intention of the state to treat all 16 providers of communications services that use or occupy 17 municipal or charter county roads or rights-of-way for the 18 provision of communications services in a nondiscriminatory 19 and competitively neutral manner with respect to the payment 20 of permit fees. Certain providers of communications services 21 have been granted by general law the authority to offset 22 permit fees against franchise or other fees while other 23 providers of communications services have not been granted 24 this authority. In order to treat all providers of 25 communications services in a nondiscriminatory and 26 competitively neutral manner with respect to the payment of 27 permit fees, each municipality and charter county shall make 28 an election under either sub-subparagraph a. or 29 sub-subparagraph b. and must inform the Department of Revenue 30 of the election by certified mail by July 16 1, 2001. Such 31 election shall take effect October 1, 2001. 125 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 a.(I) The municipality or charter county may require 2 and collect permit fees from any providers of communications 3 services that use or occupy municipal or county roads or 4 rights-of-way. All fees permitted under this sub-subparagraph 5 must be reasonable and commensurate with the direct and actual 6 cost of the regulatory activity, including issuing and 7 processing permits, plan reviews, physical inspection, and 8 direct administrative costs; must be demonstrable; and must be 9 equitable among users of the roads or rights-of-way. A fee 10 permitted under this sub-subparagraph may not: be offset 11 against the tax imposed under chapter 202; include the costs 12 of roads or rights-of-way acquisition or roads or 13 rights-of-way rental; include any general administrative, 14 management, or maintenance costs of the roads or 15 rights-of-way; or be based on a percentage of the value or 16 costs associated with the work to be performed on the roads or 17 rights-of-way. In an action to recover amounts due for a fee 18 not permitted under this sub-subparagraph, the prevailing 19 party may recover court costs and attorney's fees at trial and 20 on appeal. In addition to the limitations set forth in this 21 section, a fee levied by a municipality or charter county 22 under this sub-subparagraph may not exceed $100. However, 23 permit fees may not be imposed with respect to permits that 24 may be required for service drop lines not required to be 25 noticed under s. 556.108(5)(b) or for any activity that does 26 not require the physical disturbance of the roads or 27 rights-of-way or does not impair access to or full use of the 28 roads or rights-of-way. 29 (II) To ensure competitive neutrality among providers 30 of communications services, for any municipality or charter 31 county that elects to exercise its authority to require and 126 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 collect permit fees under this sub-subparagraph, the rate of 2 the local communications services tax imposed by such 3 jurisdiction, as computed under s. 202.20(1) and (2), shall 4 automatically be reduced by a rate of 0.12 percent. 5 b. Alternatively, the municipality or charter county 6 may elect not to require and collect permit fees from any 7 provider of communications services that uses or occupies 8 municipal or charter county roads or rights-of-way for the 9 provision of communications services; however, each 10 municipality or charter county that elects to operate under 11 this sub-subparagraph retains all authority to establish rules 12 and regulations for providers of communications services to 13 use or occupy roads or rights-of-way as provided in this 14 section. If a municipality or charter county elects to operate 15 under this sub-subparagraph, the total rate for the local 16 communications services tax as computed under s. 202.20(1) and 17 (2) for that municipality or charter county may be increased 18 by ordinance or resolution by an amount not to exceed a rate 19 of 0.12 percent. If a municipality or charter county elects to 20 increase its rate effective October 1, 2001, the municipality 21 or charter county shall inform the department of such 22 increased rate by certified mail postmarked on or before July 23 16, 2001. 24 c. A municipality or charter county that does not make 25 an election as provided for in this subparagraph shall be 26 presumed to have elected to operate under the provisions of 27 sub-subparagraph b. 28 2. Each noncharter county shall make an election under 29 either sub-subparagraph a. or sub-subparagraph b. and shall 30 inform the Department of Revenue of the election by certified 31 mail by July 16 1, 2001. Such election shall take effect 127 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 October 1, 2001. 2 a. The noncharter county may elect to require and 3 collect permit fees from any providers of communications 4 services that use or occupy noncharter county roads or 5 rights-of-way. All fees permitted under this sub-subparagraph 6 must be reasonable and commensurate with the direct and actual 7 cost of the regulatory activity, including issuing and 8 processing permits, plan reviews, physical inspection, and 9 direct administrative costs; must be demonstrable; and must be 10 equitable among users of the roads or rights-of-way. A fee 11 permitted under this sub-subparagraph may not: be offset 12 against the tax imposed under chapter 202; include the costs 13 of roads or rights-of-way acquisition or roads or 14 rights-of-way rental; include any general administrative, 15 management, or maintenance costs of the roads or 16 rights-of-way; or be based on a percentage of the value or 17 costs associated with the work to be performed on the roads or 18 rights-of-way. In an action to recover amounts due for a fee 19 not permitted under this sub-subparagraph, the prevailing 20 party may recover court costs and attorney's fees at trial and 21 on appeal. In addition to the limitations set forth in this 22 section, a fee levied by a noncharter county under this 23 sub-subparagraph may not exceed $100. However, permit fees may 24 not be imposed with respect to permits that may be required 25 for service drop lines not required to be noticed under s. 26 556.108(5)(b) or for any activity that does not require the 27 physical disturbance of the roads or rights-of-way or does not 28 impair access to or full use of the roads or rights-of-way. 29 b. Alternatively, the noncharter county may elect not 30 to require and collect permit fees from any provider of 31 communications services that uses or occupies noncharter 128 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 county roads or rights-of-way for the provision of 2 communications services; however, each noncharter county that 3 elects to operate under this sub-subparagraph shall retain all 4 authority to establish rules and regulations for providers of 5 communications services to use or occupy roads or 6 rights-of-way as provided in this section. If a noncharter 7 county elects to operate under this sub-subparagraph, the 8 total rate for the local communications services tax as 9 computed under s. 202.20(1) and (2) for that noncharter county 10 may be increased by ordinance or resolution by an amount not 11 to exceed a rate of 0.24 percent, to replace the revenue the 12 noncharter county would otherwise have received from permit 13 fees for providers of communications services. If a noncharter 14 county elects to increase its rate effective October 1, 2001, 15 the noncharter county shall inform the department of such 16 increased rate by certified mail postmarked on or before July 17 16, 2001. 18 c. A noncharter county that does not make an election 19 as provided for in this subparagraph shall be presumed to have 20 elected to operate under the provisions of sub-subparagraph b. 21 3. Except as provided in this paragraph, 22 municipalities and counties retain all existing authority to 23 require and collect permit fees from users or occupants of 24 municipal or county roads or rights-of-way and to set 25 appropriate permit fee amounts. 26 (e) The authority of municipalities and counties to 27 require franchise fees from providers of communications 28 services, with respect to the provision of communications 29 services, is specifically preempted by the state, except as 30 otherwise provided in subparagraph (a)2. paragraph (f), 31 because of unique circumstances applicable to providers of 129 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 communications services when compared to other utilities 2 occupying municipal or county roads or rights-of-way. 3 Providers of communications services may provide similar 4 services in a manner that requires the placement of facilities 5 in municipal or county roads or rights-of-way or in a manner 6 that does not require the placement of facilities in such 7 roads or rights-of-way. Although similar communications 8 services may be provided by different means, the state desires 9 to treat providers of communications services in a 10 nondiscriminatory manner and to have the taxes, franchise 11 fees, and other fees paid by providers of communications 12 services be competitively neutral. Municipalities and counties 13 retain all existing authority, if any, to collect franchise 14 fees from users or occupants of municipal or county roads or 15 rights-of-way other than providers of communications services, 16 and the provisions of this subsection shall have no effect 17 upon this authority. The provisions of this subsection do not 18 restrict the authority, if any, of municipalities or counties 19 or other governmental entities to receive reasonable rental 20 fees based on fair market value for the use of public lands 21 and buildings on property outside the public roads or 22 rights-of-way for the placement of communications antennas and 23 towers. 24 (f)(h) Except as expressly allowed or authorized by 25 general law and except for the rights-of-way permit fees 26 subject to paragraph (c), a municipality or county may not 27 levy on a provider of communications services a tax, fee, or 28 other charge or imposition for operating as a provider of 29 communications services within the jurisdiction of the 30 municipality or county which is in any way related to using 31 its roads or rights-of-way. A municipality or county may not 130 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 require or solicit in-kind compensation, except as otherwise 2 provided in subparagraph (a)2. paragraph (f). Nothing in this 3 paragraph shall impair any ordinance or agreement in effect on 4 May 22, 1998, or any voluntary agreement entered into 5 subsequent to that date, which provides for or allows in-kind 6 compensation by a telecommunications company. 7 (j) Pursuant to this paragraph, any county or 8 municipality may by ordinance change either its election made 9 on or before July 16, 2001, under paragraph (c) or an election 10 made under this paragraph. 11 1.a. If a municipality or charter county changes its 12 election under this paragraph in order to exercise its 13 authority to require and collect permit fees in accordance 14 with this subsection, the rate of the local communications 15 services tax imposed by such jurisdiction pursuant to ss. 16 202.19 and 202.20 shall automatically be reduced by the sum of 17 0.12 percent plus the percentage, if any, by which such rate 18 was increased pursuant to sub-subparagraph (c)1.b. 19 b. If a municipality or charter county changes its 20 election under this paragraph in order to discontinue 21 requiring and collecting permit fees, the rate of the local 22 communications services tax imposed by such jurisdiction 23 pursuant to ss. 202.19 and 202.20 may be increased by 24 ordinance or resolution by an amount not to exceed 0.24 25 percent. 26 2.a. If a noncharter county changes its election under 27 this paragraph in order to exercise its authority to require 28 and collect permit fees in accordance with this subsection, 29 the rate of the local communications services tax imposed by 30 such jurisdiction pursuant to ss. 202.19 and 202.20 shall 31 automatically be reduced by the percentage, if any, by which 131 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 such rate was increased pursuant to sub-subparagraph (c)2.b. 2 b. If a noncharter county changes its election under 3 this paragraph in order to discontinue requiring and 4 collecting permit fees, the rate of the local communications 5 services tax imposed by such jurisdiction pursuant to ss. 6 202.19 and 202.20 may be increased by ordinance or resolution 7 by an amount not to exceed 0.24 percent. 8 3.a. Any change of election pursuant to this paragraph 9 and any tax rate change resulting from such change of election 10 shall be subject to the notice requirements of s. 202.21; 11 however, no such change of election shall become effective 12 prior to January 1, 2003. 13 b. Any county or municipality changing its election 14 under this paragraph in order to exercise its authority to 15 require and collect permit fees shall, in addition to 16 complying with the notice requirements under s. 202.21, 17 provide to all dealers providing communications services in 18 such jurisdiction written notice of such change of election by 19 July 1 immediately preceding the January 1 on which such 20 change of election becomes effective. For purposes of this 21 sub-subparagraph, dealers providing communications services in 22 such jurisdiction shall include every dealer reporting tax to 23 such jurisdiction pursuant to s. 202.37 on the return required 24 under s. 202.27 to be filed on or before the 20th day of May 25 immediately preceding the January 1 on which such change of 26 election becomes effective. 27 (k) Notwithstanding the provisions of s. 202.19, when 28 a local communications services tax rate is changed as a 29 result of an election made or changed under this subsection, 30 such rate shall not be rounded to tenths. 31 (4) As used in this section, "communications services" 132 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 has and "cable services" have the same meaning meanings 2 ascribed in chapter 202, and "cable service" has the same 3 meaning ascribed in 47 U.S.C. s. 522, as amended. 4 (5) This section, except subsections (1) and (2) and 5 paragraph (3)(g)(i), does not apply to the provision of pay 6 telephone service on public, municipal, or county roads or 7 rights-of-way. 8 (6) If a municipality or county imposes any amount on 9 a person or entity other than a provider of communications 10 services in connection with the placement or maintenance by 11 such person or entity of a communication facility in municipal 12 or county roads or rights-of-way, such amounts, if any, shall 13 not exceed the highest amount, if any, the municipality or 14 county is imposing in such context as of the effective date of 15 this section. If a municipality or county is not imposing any 16 amount in such context as of the effective date of this 17 section, any amount, if any, imposed thereafter, shall not be 18 less than $500 per linear mile, payable annually, of any 19 cable, fiber optic, or other pathway that makes physical use 20 of the municipal or county rights-of-way. Any excess of $500 21 shall be applied in a nondiscriminatory manner and shall not 22 exceed the sum of: 23 1. Costs directly related to the inconvenience or 24 impairment solely caused by the disturbance to the municipal 25 or county rights-of-way; 26 2. The reasonable cost of the regulatory activity of 27 the municipality or county; and 28 3. The proportionate share of cost of land for such 29 street, alley, or other public way attributable to utilization 30 of the rights-of-way by such person or entity other than a 31 provider of communications services. 133 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 Section 36. Notwithstanding any provision of law to 2 the contrary, the provisions of s. 166.234, Florida Statutes, 3 shall continue to apply with respect to all public service 4 taxes imposed on telecommunications services under s. 5 166.231(9), Florida Statutes, prior to its amendment by 6 chapter 2000-260, Laws of Florida. 7 Section 37. (1) Notwithstanding any law or ordinance 8 to the contrary, and regardless of the payment schedule 9 contained in any license, franchise, ordinance, or other 10 arrangement that provides for payment after December 31, 2001, 11 all franchise fees required to be paid by cable or 12 telecommunications service providers with respect to cable or 13 telecommunications services provided prior to October 1, 2001, 14 shall be paid on or before December 31, 2001. 15 (2) For services provided prior to October 1, 2001, 16 all franchise fees required to be paid prior to October 1, 17 2001, under any license, franchise, ordinance, or other 18 arrangement shall be paid as provided in such license, 19 franchise, ordinance, or other arrangement. Cable and 20 telecommunications services providers shall be obligated to 21 remit franchise fees collected from subscribers for services 22 billed prior to October 1, 2001, regardless of their actual 23 collection date. 24 (3) If any provision of this section or the 25 application thereof to any person or circumstance is held 26 invalid, the invalidity shall not affect other provisions or 27 applications of this act which can be given effect without the 28 invalid provision or application, and to this end the 29 provisions of this section are declared severable. 30 Section 38. Effective upon this act becoming a law, 31 section 52, subsections (1) and (2) of section 58, and section 134 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 59 of chapter 2000-260, Laws of Florida, are repealed. 2 Section 39. Except as otherwise provided herein, this 3 act shall take effect October 1, 2001. 4 5 6 ================ T I T L E A M E N D M E N T =============== 7 And the title is amended as follows: 8 On page , 9 remove from the title of the bill: 10 11 and insert in lieu thereof: 12 A bill to be entitled 13 An act relating to tax on communications 14 services; creating s. 202.105, F.S.; providing 15 legislative findings and intent with respect to 16 the Communications Services Tax Simplification 17 Law; amending s. 202.11, F.S.; revising and 18 providing definitions; amending s. 202.12, 19 F.S.; specifying the rates for the state tax; 20 revising provisions relating to application of 21 said tax; providing for application of the tax 22 rate to private communications services and 23 mobile communications services; providing the 24 initial method for determining the sales price 25 of private communications services and a 26 revised method effective January 1, 2004; 27 relieving service providers of certain 28 liability; revising provisions relating to 29 direct-pay permits; creating s. 202.155, F.S.; 30 providing special rules for mobile 31 communications services; providing duties of 135 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 home service providers and the Department of 2 Revenue in determining a customer's place of 3 primary use and determining the correct taxing 4 jurisdiction; relieving service providers of 5 certain liability; providing requirements with 6 respect to identifying and separately stating 7 the sales price of mobile communications 8 services not subject to the taxes administered 9 under ch. 202, F.S.; amending s. 202.16, F.S.; 10 revising provisions relating to responsibility 11 for payment of taxes and tax amounts and 12 brackets; amending s. 202.17, F.S.; specifying 13 that registration as a dealer of communications 14 services does not constitute registration for 15 purposes of placing and maintaining 16 communications facilities in municipal or 17 county rights-of-way; removing the registration 18 fee for such dealers; revising provisions 19 relating to resale certificates; amending s. 20 202.18, F.S.; revising provisions relating to 21 distribution of a portion of the proceeds of 22 the tax on direct-to-home satellite service and 23 to distribution of local communications 24 services taxes and adjustment of such 25 distribution; amending s. 202.19, F.S.; 26 revising provisions which authorize imposition 27 of local communications services taxes and 28 provide for use of revenues and certain 29 credits; specifying the maximum rates of such 30 taxes; providing the initial method for 31 determining the sales price of private 136 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 communications services for local 2 communications services taxes and for the 3 discretionary sales surtax under s. 212.055, 4 F.S., that is imposed as a local communications 5 services tax, and providing a revised method 6 effective January 1, 2004; relieving service 7 providers of certain liabilities; revising 8 requirements relating to the direct-pay permit 9 required to qualify for the limitation on local 10 communications services taxes on interstate 11 communications services; providing for 12 application of local communications services 13 taxes to mobile communications services; 14 amending s. 202.20, F.S.; specifying the local 15 communications services tax conversion rates; 16 revising requirements with respect to 17 adjustment by a local government of its tax 18 rate when tax revenues are less than received 19 from replaced revenue sources; requiring 20 adjustment of the tax rate if revenues received 21 for a specified period exceed a specified 22 threshold; authorizing local governments to 23 increase the tax rate established by the 24 Revenue Estimating Conference and approved by 25 the Legislature to the maximum tax rate so 26 established and approved; amending s. 202.21, 27 F.S.; conforming language; amending s. 202.22, 28 F.S., relating to determination of local tax 29 situs for a local communications services tax; 30 revising requirements relating to use of 31 enhanced zip codes; revising requirements 137 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 relating to certification or recertification of 2 a database by the department; specifying effect 3 when certain applications for certification are 4 not approved or denied within the required time 5 period; revising provisions relating to a 6 dealer's duty to update a database and to the 7 amount of dealer's credit allowed when an 8 alternative method of assigning service 9 addresses is used; amending s. 202.23, F.S.; 10 providing requirements for refunds when excess 11 communications services tax has been paid; 12 creating s. 202.231, F.S.; providing 13 requirements for provision of information by 14 the department to local taxing jurisdictions; 15 amending s. 202.24, F.S., relating to 16 limitations on local taxes and fees imposed on 17 dealers of communications services; deleting 18 language relating to legislative review; 19 repealing s. 202.26(3)(i), F.S., which provides 20 for adoption of rules by the department with 21 respect to collection of information no longer 22 required; amending s. 202.27, F.S.; deleting 23 provisions which allow certain dealers making 24 sales in more than one location to file a 25 single return; amending s. 202.28, F.S.; 26 including persons collecting the gross receipts 27 tax in provisions relating to the dealer's 28 credit; amending s. 202.37, F.S.; providing 29 requirements for audits conducted with respect 30 to local communications services taxes; 31 providing that certain persons or entities may 138 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 provide evidence to the department regarding 2 failure to report taxable sales and providing 3 authority of the department with respect 4 thereto; creating s. 202.38, F.S.; providing 5 for credits or refunds under ch. 202, F.S., for 6 certain bad debts or adjustments with respect 7 to taxes under ch. 212, F.S., or ch. 166, F.S., 8 billed prior to October 1, 2001, and no longer 9 subject to tax; creating s. 202.381, F.S.; 10 providing requirements with respect to 11 implementation of ch. 202, F.S., and ch. 12 2000-260, Laws of Florida, and transition from 13 the previous tax structure; amending s. 203.01, 14 F.S.; specifying the rate of the gross receipts 15 tax on communications services; amending s. 16 212.031, F.S.; conforming language; amending s. 17 212.054, F.S.; clarifying that a discretionary 18 sales surtax applies to transactions taxed 19 under ch. 202, F.S.; amending s. 212.20, F.S.; 20 removing provisions relating to deposit of 21 certain proceeds under ch. 212, F.S., in the 22 Mail Order Sales Tax Clearing Trust Fund; 23 amending ss. 11.45, 218.65, and 288.1169, F.S.; 24 correcting references; amending s. 212.202, 25 F.S.; renaming the Mail Order Sales Tax 26 Clearing Trust Fund as the Communications 27 Services Tax Clearing Trust Fund; amending s. 28 337.401, F.S.; revising dates for notice of 29 election by municipalities and counties 30 regarding imposition of permit fees to the 31 department; providing that a municipality or 139 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 county that elects not to impose permit fees on 2 communications services providers may increase 3 its local tax rate by resolution; requiring 4 notice to the department; prescribing 5 regulations governing the amounts that may be 6 imposed by municipalities and counties against 7 certain persons or entities in connection with 8 the placement or maintenance of communications 9 facilities in municipal or county roads or 10 rights-of-way; repealing s. 337.401(3)(f) and 11 (g), F.S., relating to the authority of 12 municipalities and counties to request in-kind 13 requirements from cable service providers and 14 to negotiate cable service franchises, and 15 revising and relocating such provisions under 16 said section; providing relationship of 17 provisions relating to regulation of placement 18 or maintenance of communications facilities in 19 public roads or rights-of-way by counties or 20 municipalities to zoning or land use authority; 21 providing status of registration under such 22 provisions; authorizing municipalities and 23 counties to change their election regarding 24 imposition of permit fees and providing for 25 adjustment of tax rates; providing notice 26 requirements; revising definitions; prescribing 27 regulations governing the amounts that may be 28 imposed by municipalities and counties against 29 certain persons or entities in connection with 30 the placement or maintenance of communications 31 facilities in municipal or county roads or 140 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 rights-of-way; specifying continued application 2 of s. 166.234, F.S., relating to administration 3 and rights and remedies, to municipal public 4 service taxes on telecommunications services 5 imposed prior to October 1, 2001; providing for 6 payment of franchise fees by cable or 7 telecommunications service providers with 8 respect to services provided prior to October 9 1, 2001; providing for severability; repealing 10 s. 52 of ch. 2000-260, Laws of Florida, which 11 provides for a legislative study during the 12 2001 session; repealing s. 58(1) of ch. 13 2000-260, Laws of Florida, which provides for 14 the June 30, 2001, repeal of those 15 administrative sections of ch. 202, F.S., which 16 have taken effect; repealing s. 58(2) of ch. 17 2000-260, Laws of Florida, which provides for 18 the June 30, 2001, repeal of the following 19 provisions prior to their October 1, 2001, 20 effective date: the remainder of ch. 202, F.S., 21 which provides for the taxation of the sale of 22 communications services; other statutory 23 amendments which provide related administrative 24 provisions; provisions which remove levy of the 25 municipal public service tax on 26 telecommunication services; provisions which 27 provide for a gross receipts tax on 28 communications services to be applied pursuant 29 to ch. 202, F.S.; provisions which remove the 30 imposition of tax under ch. 212, F.S., on 31 telecommunication service; provisions relating 141 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593
HOUSE AMENDMENT Bill No. CS/HB 1889 Amendment No. 01 (for drafter's use only) 1 to the authority of counties and municipalities 2 to regulate the placement of telecommunications 3 facilities in roads and rights-of-way and to 4 impose permit fees and franchise fees; and 5 provisions relating to the application of 6 amendments made by ch. 2000-260, Laws of 7 Florida; repealing s. 59 of ch. 2000-260, Laws 8 of Florida, which, effective June 30, 2001, 9 amends s. 337.401, F.S., relating to the 10 authority of counties and municipalities to 11 regulate the placement of telecommunications 12 facilities in roads and rights-of-way and to 13 impose permit fees and franchise fees, to 14 remove amendments made by ch. 2000-260, Laws of 15 Florida, which took effect January 1, 2001; 16 providing effective dates 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 142 File original & 9 copies 04/25/01 hut0005 07:08 pm 01889-0096-175593