CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
Bill No. HB 1537
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) Byrd offered the following:
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13 Amendment (with title amendment)
14 Remove everything after the enacting clause
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16 and insert:
17 Section 1. Paragraph (c) of subsection (1) of section
18 202.12, Florida Statutes, is amended to read:
19 202.12 Sales of communications services.--The
20 Legislature finds that every person who engages in the
21 business of selling communications services at retail in this
22 state is exercising a taxable privilege. It is the intent of
23 the Legislature that the tax imposed by chapter 203 be
24 administered as provided in this chapter.
25 (1) For the exercise of such privilege, a tax is
26 levied on each taxable transaction, and the tax is due and
27 payable as follows:
28 (c)1. At the rate of 10.8 percent on the retail sales
29 price of any nonresidential direct-to-home satellite service
30 received in this state. The proceeds of the tax imposed under
31 this paragraph shall be accounted for and distributed in
1
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 accordance with s. 202.18(2). The gross receipts tax imposed
2 by chapter 203 shall be collected on the same taxable
3 transactions and remitted with the tax imposed by this
4 paragraph.
5 2. At the following rates on the retail sales price of
6 any direct-to-home satellite service sold to a residential
7 household and received in this state:
8 a. For fiscal year 2002-2003, 10.03 percent.
9 b. For fiscal year 2003-2004, 9.26 percent.
10 c. For fiscal year 2004-2005, 8.48 percent.
11 d. For fiscal year 2005-2006, 7.70 percent.
12 e. For fiscal year 2006-2007, 6.93 percent.
13 f. For fiscal year 2007-2008, 6.16 percent.
14 g. For fiscal year 2008-2009, 5.38 percent.
15 h. For fiscal year 2009-2010, 4.60 percent.
16 i. For fiscal year 2010-2011 and thereafter, 4
17 percent.
18 3. At the following rates on the retail sales price of
19 any cable service sold to a residential household and received
20 in this state:
21 a. For fiscal year 2002-2003, 6.03 percent.
22 b. For fiscal year 2003-2004, 5.26 percent.
23 c. For fiscal year 2004-2005, 4.48 percent.
24 d. For fiscal year 2005-2006, 3.70 percent.
25 e. For fiscal year 2006-2007, 2.93 percent.
26 f. For fiscal year 2007-2008, 2.16 percent.
27 g. For fiscal year 2008-2009, 1.38 percent.
28 h. For fiscal year 2009-2010, 0.60 percent.
29 i. For fiscal year 2010-2011 and thereafter, the
30 retail sales price of any cable service sold to a residential
31 household and received in this state shall be exempt from the
2
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 tax imposed by this section but shall remain subject to the
2 gross receipts tax imposed by chapter 203.
3 Section 2. Effective July 1, 2010, subsection (1) of
4 section 202.125, Florida Statutes, is amended to read:
5 202.125 Sales of communications services; specified
6 exemptions.--
7 (1) The separately stated sales price of
8 communications services sold to residential households is
9 exempt from the tax imposed by s. 202.12. This exemption shall
10 not apply to any residence that constitutes all or part of a
11 public lodging establishment as defined in chapter 509, any
12 mobile communications service, any cable service, or any
13 direct-to-home satellite service.
14 Section 3. Subsections (1) and (2) of section 202.18,
15 Florida Statutes, are amended to read:
16 202.18 Allocation and disposition of tax
17 proceeds.--The proceeds of the communications services taxes
18 remitted under this chapter shall be treated as follows:
19 (1) The proceeds of the taxes remitted under s.
20 202.12(1)(a), (b), and (c)3. s. 202.12(1)(a) and (b) shall be
21 divided as follows:
22 (a) The portion of such proceeds which constitutes
23 gross receipts taxes, imposed at the rate prescribed in
24 chapter 203, shall be deposited as provided by law and in
25 accordance with s. 9, Art. XII of the State Constitution.
26 (b) The remaining portion shall be distributed
27 according to s. 212.20(6).
28 (2) The proceeds of the taxes remitted under s.
29 202.12(1)(c)1. and 2. s. 202.12(1)(c) shall be divided as
30 follows:
31 (a) The portion of such proceeds which constitutes
3
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 gross receipts taxes, imposed at the rate prescribed in
2 chapter 203, shall be deposited as provided by law and in
3 accordance with s. 9, Art. XII of the State Constitution.
4 (b) With respect to tax levied at the rate of 10.8
5 percent:
6 1. Sixty-three percent of the proceeds remainder shall
7 be allocated to the state and distributed pursuant to s.
8 212.20(6), except that the proceeds allocated pursuant to s.
9 212.20(6)(d)3. shall be prorated to the participating counties
10 in the same proportion as that month's collection of the taxes
11 and fees imposed pursuant to chapter 212 and paragraph (1)(b).
12 2.a.(c)1. During each calendar year, the remaining
13 portion of such proceeds shall be transferred to the Local
14 Government Half-cent Sales Tax Clearing Trust Fund and shall
15 be allocated in the same proportion as the allocation of total
16 receipts of the half-cent sales tax under s. 218.61 and the
17 emergency distribution under s. 218.65 in the prior state
18 fiscal year. However, during calendar year 2001, state fiscal
19 year 2000-2001 proportions shall be used.
20 b.2. The proportion of the proceeds allocated based on
21 the emergency distribution under s. 218.65 shall be
22 distributed pursuant to s. 218.65.
23 c.3. In each calendar year, the proportion of the
24 proceeds allocated based on the half-cent sales tax under s.
25 218.61 shall be allocated to each county in the same
26 proportion as the county's percentage of total sales tax
27 allocation for the prior state fiscal year and distributed
28 pursuant to s. 218.62, except that for calendar year 2001,
29 state fiscal year 2000-2001 proportions shall be used.
30 d.4. The department shall distribute the appropriate
31 amount to each municipality and county each month at the same
4
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 time that local communications services taxes are distributed
2 pursuant to subsection (3).
3 (c)1. With respect to tax levied pursuant to s.
4 202.12(1)(c)2., the following percentage of the tax shall be
5 allocated to the state and distributed pursuant to s.
6 212.20(6), except that the proceeds allocated pursuant to s.
7 212.20(6)(d)3. shall be prorated to the participating counties
8 in the same proportion as that month's collection of the taxes
9 and fees imposed pursuant to chapter 212.
10 a. For fiscal year 2002-2003, 6.03 percent of the
11 percentage of tax levied under s.202.12(1)(c)2.a.
12 b. For fiscal year 2003-2004, 5.26 percent of the
13 percentage of tax levied under s.202.12(1)(c)2.a.
14 c. For fiscal year 2004-2005, 4.48 percent of the
15 percentage of tax levied under s.202.12(1)(c)2.a.
16 d. For fiscal year 2005-2006, 3.70 percent of the
17 percentage of tax levied under s.202.12(1)(c)2.a.
18 e. For fiscal year 2006-2007, 2.93 percent of the
19 percentage of tax levied under s.202.12(1)(c)2.a.
20 f. For fiscal year 2007-2008, 2.16 percent of the
21 percentage of tax levied under s.202.12(1)(c)2.a.
22 g. For fiscal year 2008-2009, 1.38 percent of the
23 percentage of tax levied under s.202.12(1)(c)2.a.
24 h. For fiscal year 2009-2010, 0.60 percent of the
25 percentage of tax levied under s.202.12(1)(c)2.a.
26 i. For fiscal year 2010-2011 and thereafter, no
27 percentage of the tax shall be allocated to the state.
28 2. During each calendar year, the remaining proceeds
29 shall be transferred to the Local Government Half-cent Sales
30 Tax Clearing Trust Fund and shall be allocated in the same
31 proportion as the allocation of total receipts of the
5
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 half-cent sales tax under s. 218.61 and the emergency
2 distribution under s. 218.65 in the prior state fiscal year.
3 3. The proportion of the proceeds allocated based on
4 the emergency distribution under s. 218.65 shall be
5 distributed pursuant to s. 218.65.
6 4. In each calendar year, the proportion of the
7 proceeds allocated based on the half-cent sales tax under s.
8 218.61 shall be allocated to each county in the same
9 proportion as the county's percentage of total sales tax
10 allocation for the prior state fiscal year and distributed
11 pursuant to s. 218.62.
12 5. The department shall distribute the appropriate
13 amount to each municipality and county each month at the same
14 time that local communications services taxes are distributed
15 pursuant to subsection (3).
16 Section 4. Subsections (4) and (5) of section 202.19,
17 Florida Statutes, are amended to read:
18 202.19 Authorization to impose local communications
19 services tax.--
20 (4)(a)1. Except as otherwise provided in this section,
21 the tax imposed by any municipality shall be on all
22 communications services subject to tax under s. 202.12 or
23 gross receipts tax under chapter 203 which:
24 a. Originate or terminate in this state; and
25 b. Are charged to a service address in the
26 municipality.
27 2. With respect to private communications services,
28 the tax shall be on the sales price of such services provided
29 within the municipality. In determining the sales price of
30 private communications services subject to tax, the
31 communications service provider shall be entitled to use any
6
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 method that reasonably allocates the total charges among the
2 state and local taxing jurisdictions in which channel
3 termination points are located. An allocation method is deemed
4 to be reasonable for purposes of this subparagraph if the
5 communications service provider regularly used such method for
6 Florida tax purposes prior to December 31, 2000. If a
7 communications service provider uses a reasonable allocation
8 method, such provider shall be held harmless from any
9 liability for additional tax, interest, or penalty based on a
10 different allocation method.
11 (b)1. Except as otherwise provided in this section,
12 the tax imposed by any county under subsection (1) shall be on
13 all communications services subject to tax under s. 202.12 or
14 gross receipts tax under chapter 203 which:
15 a. Originate or terminate in this state; and
16 b. Are charged to a service address in the
17 unincorporated area of the county.
18 2. With respect to private communications services,
19 the tax shall be on the sales price of such services provided
20 within the unincorporated area of the county. In determining
21 the amount of charges for private communications services
22 subject to tax, the communications service provider shall be
23 entitled to use any method that reasonably allocates the total
24 charges among the state and local taxing jurisdictions in
25 which channel termination points are located. An allocation
26 method is deemed to be reasonable for purposes of this
27 subparagraph if the communications service provider regularly
28 used such method for Florida tax purposes prior to December
29 31, 2000. If a communications service provider uses a
30 reasonable allocation method, such provider shall be held
31 harmless from any liability for additional tax, interest, or
7
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 penalty based on a different allocation method.
2 (5) In addition to the communications services taxes
3 authorized by subsection (1), a discretionary sales surtax
4 that a county or school board has levied under s. 212.055 is
5 imposed as a local communications services tax under this
6 section, and the rate shall be determined in accordance with
7 s. 202.20(3).
8 (a) Except as otherwise provided in this subsection,
9 each such tax rate shall be applied, in addition to the other
10 tax rates applied under this chapter, to communications
11 services subject to tax under s. 202.12 or gross receipts tax
12 under chapter 203 which:
13 1. Originate or terminate in this state; and
14 2. Are charged to a service address in the county.
15 (b) With respect to private communications services,
16 the tax shall be on the sales price of such services provided
17 within the county. In determining the sales price of private
18 communications services subject to tax, the communications
19 service provider shall be entitled to use any method that
20 reasonably allocates the total charges among the state and
21 local taxing jurisdictions in which channel termination points
22 are located. An allocation method is deemed to be reasonable
23 for purposes of this paragraph if the communications service
24 provider regularly used such method for Florida tax purposes
25 prior to December 31, 2000. If a communications service
26 provider uses a reasonable allocation method, such provider
27 shall be held harmless from any liability for additional tax,
28 interest, or penalty based on a different allocation method.
29 Section 5. Effective January 1, 2004, subsections (4)
30 and (5) of section 202.19, Florida Statutes, as amended by
31 section 10 of chapter 2001-140, Laws of Florida, are amended
8
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 to read:
2 202.19 Authorization to impose local communications
3 services tax.--
4 (4)(a)1. Except as otherwise provided in this section,
5 the tax imposed by any municipality shall be on all
6 communications services subject to tax under s. 202.12 or
7 gross receipts tax under chapter 203 which:
8 a. Originate or terminate in this state; and
9 b. Are charged to a service address in the
10 municipality.
11 2. With respect to private communications services,
12 the tax shall be on the sales price of such services provided
13 within the municipality, which shall be determined in
14 accordance with the following provisions:
15 a. Any charge with respect to a channel termination
16 point located within such municipality;
17 b. Any charge for the use of a channel between two
18 channel termination points located in such municipality; and
19 c. Where channel termination points are located both
20 within and outside of the municipality:
21 (I) If any segment between two such channel
22 termination points is separately billed, 50 percent of such
23 charge; and
24 (II) If any segment of the circuit is not separately
25 billed, an amount equal to the total charge for such circuit
26 multiplied by a fraction, the numerator of which is the number
27 of channel termination points within such municipality and the
28 denominator of which is the total number of channel
29 termination points of the circuit.
30 (b)1. Except as otherwise provided in this section,
31 the tax imposed by any county under subsection (1) shall be on
9
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 all communications services subject to tax under s. 202.12 or
2 gross receipts tax under chapter 203 which:
3 a. Originate or terminate in this state; and
4 b. Are charged to a service address in the
5 unincorporated area of the county.
6 2. With respect to private communications services,
7 the tax shall be on the sales price of such services provided
8 within the unincorporated area of the county, which shall be
9 determined in accordance with the following provisions:
10 a. Any charge with respect to a channel termination
11 point located within the unincorporated area of such county;
12 b. Any charge for the use of a channel between two
13 channel termination points located in the unincorporated area
14 of such county; and
15 c. Where channel termination points are located both
16 within and outside of the unincorporated area of such county:
17 (I) If any segment between two such channel
18 termination points is separately billed, 50 percent of such
19 charge; and
20 (II) If any segment of the circuit is not separately
21 billed, an amount equal to the total charge for such circuit
22 multiplied by a fraction, the numerator of which is the number
23 of channel termination points within the unincorporated area
24 of such county and the denominator of which is the total
25 number of channel termination points of the circuit.
26 (5) In addition to the communications services taxes
27 authorized by subsection (1), a discretionary sales surtax
28 that a county or school board has levied under s. 212.055 is
29 imposed as a local communications services tax under this
30 section, and the rate shall be determined in accordance with
31 s. 202.20(3).
10
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 (a) Except as otherwise provided in this subsection,
2 each such tax rate shall be applied, in addition to the other
3 tax rates applied under this chapter, to communications
4 services subject to tax under s. 202.12 or gross receipts tax
5 under chapter 203 which:
6 1. Originate or terminate in this state; and
7 2. Are charged to a service address in the county.
8 (b) With respect to private communications services,
9 the tax shall be on the sales price of such services provided
10 within the county, which shall be determined in accordance
11 with the following provisions:
12 1. Any charge with respect to a channel termination
13 point located within such county;
14 2. Any charge for the use of a channel between two
15 channel termination points located in such county; and
16 3. Where channel termination points are located both
17 within and outside of such county:
18 a. If any segment between two such channel termination
19 points is separately billed, 50 percent of such charge; and
20 b. If any segment of the circuit is not separately
21 billed, an amount equal to the total charge for such circuit
22 multiplied by a fraction, the numerator of which is the number
23 of channel termination points within such county and the
24 denominator of which is the total number of channel
25 termination points of the circuit.
26 Section 6. Subsection (6) of section 212.20, Florida
27 Statutes, is amended to read:
28 212.20 Funds collected, disposition; additional powers
29 of department; operational expense; refund of taxes
30 adjudicated unconstitutionally collected.--
31 (6) Distribution of all proceeds under this chapter
11
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 and s. 202.18(1)(b), (2)(b)1., and (2)(c)1. s. 202.18(1)(b)
2 and (2)(b) shall be as follows:
3 (a) Proceeds from the convention development taxes
4 authorized under s. 212.0305 shall be reallocated to the
5 Convention Development Tax Clearing Trust Fund.
6 (b) Proceeds from discretionary sales surtaxes imposed
7 pursuant to ss. 212.054 and 212.055 shall be reallocated to
8 the Discretionary Sales Surtax Clearing Trust Fund.
9 (c) Proceeds from the fees imposed under ss.
10 212.05(1)(i)3. and 212.18(3) shall remain with the General
11 Revenue Fund.
12 (d) The proceeds of all other taxes and fees imposed
13 pursuant to this chapter or remitted pursuant to s.
14 202.18(1)(b), (2)(b)1., and (2)(c)1. s. 202.18(1)(b) and
15 (2)(b) shall be distributed as follows:
16 1. In any fiscal year, the greater of $500 million,
17 minus an amount equal to 4.6 percent of the proceeds of the
18 taxes collected pursuant to chapter 201, or 5 percent of all
19 other taxes and fees imposed pursuant to this chapter or
20 remitted pursuant to s. 202.18(1)(b), (2)(b)1., and (2)(c)1.
21 s. 202.18(1)(b) and (2)(b) shall be deposited in monthly
22 installments into the General Revenue Fund.
23 2. Two-tenths of one percent shall be transferred to
24 the Solid Waste Management Trust Fund.
25 3. After the distribution under subparagraphs 1. and
26 2., 9.653 percent of the amount remitted by a sales tax dealer
27 located within a participating county pursuant to s. 218.61
28 shall be transferred into the Local Government Half-cent Sales
29 Tax Clearing Trust Fund.
30 4. After the distribution under subparagraphs 1., 2.,
31 and 3., 0.065 percent shall be transferred to the Local
12
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 Government Half-cent Sales Tax Clearing Trust Fund and
2 distributed pursuant to s. 218.65.
3 5. For proceeds received after July 1, 2000, and after
4 the distributions under subparagraphs 1., 2., 3., and 4., 2.25
5 percent of the available proceeds pursuant to this paragraph
6 shall be transferred monthly to the Revenue Sharing Trust Fund
7 for Counties pursuant to s. 218.215.
8 6. For proceeds received after July 1, 2000, and after
9 the distributions under subparagraphs 1., 2., 3., and 4.,
10 1.0715 percent of the available proceeds pursuant to this
11 paragraph shall be transferred monthly to the Revenue Sharing
12 Trust Fund for Municipalities pursuant to s. 218.215. If the
13 total revenue to be distributed pursuant to this subparagraph
14 is at least as great as the amount due from the Revenue
15 Sharing Trust Fund for Municipalities and the Municipal
16 Financial Assistance Trust Fund in state fiscal year
17 1999-2000, no municipality shall receive less than the amount
18 due from the Revenue Sharing Trust Fund for Municipalities and
19 the Municipal Financial Assistance Trust Fund in state fiscal
20 year 1999-2000. If the total proceeds to be distributed are
21 less than the amount received in combination from the Revenue
22 Sharing Trust Fund for Municipalities and the Municipal
23 Financial Assistance Trust Fund in state fiscal year
24 1999-2000, each municipality shall receive an amount
25 proportionate to the amount it was due in state fiscal year
26 1999-2000.
27 7. Of the remaining proceeds:
28 a. Beginning July 1, 2000, and in each fiscal year
29 thereafter, the sum of $29,915,500 shall be divided into as
30 many equal parts as there are counties in the state, and one
31 part shall be distributed to each county. The distribution
13
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 among the several counties shall begin each fiscal year on or
2 before January 5th and shall continue monthly for a total of 4
3 months. If a local or special law required that any moneys
4 accruing to a county in fiscal year 1999-2000 under the
5 then-existing provisions of s. 550.135 be paid directly to the
6 district school board, special district, or a municipal
7 government, such payment shall continue until such time that
8 the local or special law is amended or repealed. The state
9 covenants with holders of bonds or other instruments of
10 indebtedness issued by local governments, special districts,
11 or district school boards prior to July 1, 2000, that it is
12 not the intent of this subparagraph to adversely affect the
13 rights of those holders or relieve local governments, special
14 districts, or district school boards of the duty to meet their
15 obligations as a result of previous pledges or assignments or
16 trusts entered into which obligated funds received from the
17 distribution to county governments under then-existing s.
18 550.135. This distribution specifically is in lieu of funds
19 distributed under s. 550.135 prior to July 1, 2000.
20 b. The department shall distribute $166,667 monthly
21 pursuant to s. 288.1162 to each applicant that has been
22 certified as a "facility for a new professional sports
23 franchise" or a "facility for a retained professional sports
24 franchise" pursuant to s. 288.1162. Up to $41,667 shall be
25 distributed monthly by the department to each applicant that
26 has been certified as a "facility for a retained spring
27 training franchise" pursuant to s. 288.1162; however, not more
28 than $208,335 may be distributed monthly in the aggregate to
29 all certified facilities for a retained spring training
30 franchise. Distributions shall begin 60 days following such
31 certification and shall continue for not more than 30 years.
14
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 Nothing contained in this paragraph shall be construed to
2 allow an applicant certified pursuant to s. 288.1162 to
3 receive more in distributions than actually expended by the
4 applicant for the public purposes provided for in s.
5 288.1162(6). However, a certified applicant is entitled to
6 receive distributions up to the maximum amount allowable and
7 undistributed under this section for additional renovations
8 and improvements to the facility for the franchise without
9 additional certification.
10 c. Beginning 30 days after notice by the Office of
11 Tourism, Trade, and Economic Development to the Department of
12 Revenue that an applicant has been certified as the
13 professional golf hall of fame pursuant to s. 288.1168 and is
14 open to the public, $166,667 shall be distributed monthly, for
15 up to 300 months, to the applicant.
16 d. Beginning 30 days after notice by the Office of
17 Tourism, Trade, and Economic Development to the Department of
18 Revenue that the applicant has been certified as the
19 International Game Fish Association World Center facility
20 pursuant to s. 288.1169, and the facility is open to the
21 public, $83,333 shall be distributed monthly, for up to 168
22 months, to the applicant. This distribution is subject to
23 reduction pursuant to s. 288.1169. A lump sum payment of
24 $999,996 shall be made, after certification and before July 1,
25 2000.
26 8. All other proceeds shall remain with the General
27 Revenue Fund.
28 Section 7. Except as otherwise expressly provided in
29 this act, this act shall take effect July 1, 2002.
30
31
15
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HOUSE AMENDMENT
Bill No. HB 1537
Amendment No. 01 (for drafter's use only)
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 1,lines 2 through 15
4 remove: all said lines
5
6 and insert:
7 An act relating to taxation of communications
8 services; amending s. 202.12, F.S.; providing
9 for a schedule of taxation of the sales of
10 certain satellite services and cable services;
11 amending s. 202.125, F.S.; including cable
12 service within an exemption from the
13 communications services tax imposed by s.
14 202.12; amending s. 202.18, F.S.; revising the
15 distribution of the tax on the sale of cable
16 services, to conform; revising the distribution
17 of the tax on the sale of direct-to-home
18 satellite services, to conform; conforming
19 references; amending s. 202.19, F.S.;
20 conforming references; amending s. 212.20,
21 F.S.; conforming references; providing
22 effective dates.
23
24
25
26
27
28
29
30
31
16
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