Senate Bill sb2008

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    Florida Senate - 2006                                  SB 2008

    By Senator Aronberg





    27-1295A-06

  1                      A bill to be entitled

  2         An act relating to the communications services

  3         tax; amending s. 202.12, F.S.; revising the

  4         percentage rate of the tax that is applied to

  5         the sales price of certain communications

  6         services; providing an effective date.

  7  

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

  9  

10         Section 1.  Subsection (1) of section 202.12, Florida

11  Statutes, 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         (a)  Except as otherwise provided in this subsection,

22  at the a rate set forth in paragraph (e) of 6.8 percent

23  applied to the sales price of the communications service

24  which:

25         1.  Originates and terminates in this state;, or

26         2.  Originates or terminates in this state and is

27  charged to a service address in this state,

28  

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

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

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

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    Florida Senate - 2006                                  SB 2008
    27-1295A-06




 1  transactions and remitted with the tax imposed by this

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

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

 4  nevertheless be collected and remitted in the manner and at

 5  the time prescribed for tax collections and remittances under

 6  this chapter.

 7         (b)  At the rate set forth in paragraph (f) of 10.8

 8  percent on the retail sales price of any direct-to-home

 9  satellite service received in this state. The proceeds of the

10  tax imposed under this paragraph shall be accounted for and

11  distributed in accordance with s. 202.18(2). The gross

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

13  same taxable transactions and remitted with the tax imposed by

14  this paragraph.

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

16  sales price of private communications services provided within

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

18  following provisions:

19         1.  Any charge with respect to a channel termination

20  point located within this state;

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

22  channel termination points located in this state; and

23         3.  Where channel termination points are located both

24  within and outside of this state:

25         a.  If any segment between two such channel termination

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

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

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

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

30  of channel termination points within this state and the

31  

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    Florida Senate - 2006                                  SB 2008
    27-1295A-06




 1  denominator of which is the total number of channel

 2  termination points of the circuit.

 3  

 4  The gross receipts tax imposed by chapter 203 shall be

 5  collected on the same taxable transactions and remitted with

 6  the tax imposed by this paragraph.

 7         (d)  At the rate set forth in paragraph (e) (a) applied

 8  to the sales price of all mobile communications services

 9  deemed to be provided to a customer by a home service provider

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

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

12  address is located within this state.

13         (e)  The rate imposed in subsections (a), (c), and (d)

14  shall be as follows:

15         1.  For bills rendered on or after October 1, 2001,

16  through September 30, 2006, 6.8 percent;

17         2.  For bills rendered on or after October 1, 2006,

18  through September 30, 2007, 5.63 percent;

19         3.  For bills rendered on or after October 1, 2007,

20  through September 30, 2008, 4.63 percent; and

21         4.  For bills rendered on or after October 1, 2008,

22  3.63 percent.

23         (f)  The rate imposed in subsection (b) shall be as

24  follows:

25         1.  For bills rendered on or after October 1, 2001,

26  through September 30, 2006, 10.8 percent;

27         2.  For bills rendered on or after October 1, 2006,

28  through September 30, 2007, 9.63 percent;

29         3.  For bills rendered on or after October 1, 2007,

30  through September 30, 2008, 8.63 percent; and

31  

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    Florida Senate - 2006                                  SB 2008
    27-1295A-06




 1         4.  For bills rendered on or after October 1, 2008,

 2  7.63 percent.

 3         Section 2.  This act shall take effect October 1, 2006.

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 6                          SENATE SUMMARY

 7    Revises the percentage rate of the tax that is applied to
      the sales price of certain communications services.
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