A bill to be entitled
2An act relating to communications services tax; amending
3s. 202.16, F.S.; requiring that a dealer compute the
4communications services tax based on a rounding algorithm;
5providing criteria; providing for application of the tax;
6providing options to the dealer for applying the rounding
7algorithm; authorizing a dealer to apply the rounding
8algorithm to the aggregate tax amount under certain
9conditions; providing that a dealer is not required to
10collect the tax based on a bracket system; removing the
11provision requiring the Department of Revenue to make
12available tax amounts and applicable brackets; providing
13that the provisions of the act are remedial in nature and
14apply retroactively; providing that the act does not
15provide a basis for assessment of any tax not paid or
16create a right to certain refunds or credits; providing an
17effective date.
19Be It Enacted by the Legislature of the State of Florida:
21     Section 1.  Subsection (3) of section 202.16, Florida
22Statutes, is amended to read:
23     202.16  Payment.-The taxes imposed or administered under
24this chapter and chapter 203 shall be collected from all dealers
25of taxable communications services on the sale at retail in this
26state of communications services taxable under this chapter and
27chapter 203. The full amount of the taxes on a credit sale,
28installment sale, or sale made on any kind of deferred payment
29plan is due at the moment of the transaction in the same manner
30as a cash sale.
31     (3)(a)  A dealer must compute the tax due on the sale of
32communications services imposed pursuant to this chapter and
33chapter 203 based on a rounding algorithm that meets the
34following criteria:
35     1.  The computation of the tax must be carried to the third
36decimal place.
37     2.  The tax must be rounded to a whole cent using a method
38that rounds up to the next cent whenever the third decimal place
39is greater than four.
40     (b)  The rounding algorithm must be applied to the local
41communications services tax imposed pursuant to this chapter
42separately from its application to the communications services
43taxes imposed pursuant to s. 202.12 and the gross receipts taxes
44imposed pursuant to s. 203.01.
45     (c)  A dealer may apply the rounding algorithm to the taxes
46imposed pursuant to ss. 202.12 and 203.01 in one of the
47following ways:
48     1.  Apply the rounding algorithm to the combined taxes
49imposed pursuant to ss. 202.12 and 203.01.
50     2.  Apply the rounding algorithm to the communications
51services taxes imposed pursuant to s. 202.12(1) and apply the
52rounding algorithm separately to the combined gross receipts
53taxes imposed pursuant to s. 203.01(1)(b)2. and 3.
54     3.  Apply the rounding algorithm to the combined taxes
55imposed pursuant to ss. 202.12(1)(a) and 203.01(1)(b)3., as
56allowed by ss. 202.12001 and 203.001, and apply the rounding
57algorithm separately to the gross receipts tax imposed pursuant
58to s. 203.01(1)(b)2.
59     (d)  Under paragraph (b) or paragraph (c), a dealer may
60apply the rounding algorithm to the aggregate tax amount that is
61computed on all taxable items on an invoice or to each tax
62amount that is computed on one or more, but fewer than all,
63taxable items on an invoice. The aggregate tax amount for all
64items on the invoice must equal at least the result that would
65have been obtained if the rounding algorithm had been applied to
66the aggregate tax amount computed on all taxable items on the
67invoice. A dealer may satisfy this requirement by setting a
68minimum tax amount of not less than 1 cent with respect to each
69item, or group of items, to which the rounding algorithm is
71     (e)  The department may not require a dealer to collect the
72tax based on a bracket system. Notwithstanding the rate of tax
73on the sale of communications services imposed pursuant to this
74chapter and chapter 203, the department shall make available in
75an electronic format or otherwise the tax amounts and brackets
76applicable to each taxable sale such that the tax collected
77results in a tax rate no less than the tax rate imposed pursuant
78to this chapter and chapter 203.
79     Section 2.  This act is intended to be remedial in nature
80and applies retroactively. This act does not provide a basis for
81an assessment of any tax not paid or create a right to a refund
82or credit of any tax paid under s. 202.16, Florida Statutes,
83before July 1, 2011.
84     Section 3.  This act shall take effect July 1, 2011.

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