Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1060
                                Barcode 642442                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  02/24/2012           .                                

       The Committee on Budget Subcommittee on Finance and Tax
       (Margolis) recommended the following:
    1         Senate Amendment (with title amendment)
    2         Delete everything after the enacting clause
    3  and insert:
    4         Section 1. Subsection (1) of section 202.105, Florida
    5  Statutes, is amended to read:
    6         202.105 Legislative findings and intent.—
    7         (1) It is declared to be a specific legislative finding
    8  that the creation of this chapter fulfills important state
    9  interests by reforming the tax laws to provide a fair,
   10  efficient, and uniform method for taxing communications services
   11  sold in this state. This chapter is essential to the continued
   12  economic vitality of this increasingly important industry
   13  because it restructures state and local taxes and fees to
   14  account for the impact of federal legislation, industry
   15  deregulation, and the multitude of convergence of service
   16  offerings that is now taking place among providers offering
   17  functionally equivalent communications services in today’s
   18  marketplace. This chapter promotes the increased competition
   19  that accompanies deregulation by embracing a competitively
   20  neutral tax policy that will free consumers to choose a provider
   21  based on tax-neutral considerations. This chapter further spurs
   22  new competition by simplifying an extremely complicated state
   23  and local tax and fee system. Simplification will lower the cost
   24  of collecting taxes and fees, increase service availability, and
   25  place downward pressure on price. Newfound administrative
   26  efficiency is demonstrated by a reduction in the number of
   27  returns that a provider must file each month. By restructuring
   28  separate taxes and fees into a revenue-neutral communications
   29  services tax centrally administered by the department, this
   30  chapter will ensure that the growth of the industry is
   31  unimpaired by excessive governmental regulation. The tax imposed
   32  pursuant to this chapter is a replacement for taxes and fees
   33  previously imposed and is not a new tax. The taxes imposed and
   34  administered pursuant to this chapter are of general application
   35  and are imposed in a uniform, consistent, and nondiscriminatory
   36  manner.
   37         Section 2. Section 202.11, Florida Statutes, is amended to
   38  read:
   39         202.11 Definitions.—As used in this chapter, the term:
   40         (1) “Cable service” means the transmission of video, audio,
   41  or other programming service to purchasers, and the purchaser
   42  interaction, if any, required for the selection or use of any
   43  such programming service, regardless of whether the programming
   44  is transmitted over facilities owned or operated by the cable
   45  service provider or over facilities owned or operated by one or
   46  more other dealers of communications services. The term includes
   47  point-to-point and point-to-multipoint distribution services by
   48  which programming is transmitted or broadcast by microwave or
   49  other equipment directly to the purchaser’s premises, but does
   50  not include direct-to-home satellite service. The term includes
   51  basic, extended, premium, pay-per-view, digital, and music
   52  services.
   53         (1)(2) “Communications services” means the transmission,
   54  conveyance, or routing of voice, data, audio, video, or any
   55  other information or signals, including video cable services, to
   56  a point, or between or among points, by or through any
   57  electronic, radio, satellite, cable, optical, microwave, or
   58  other medium or method now in existence or hereafter devised,
   59  regardless of the protocol used for such transmission or
   60  conveyance. The term includes such transmission, conveyance, or
   61  routing in which computer processing applications are used to
   62  act on the form, code, or protocol of the content for purposes
   63  of transmission, conveyance, or routing without regard to
   64  whether such service is referred to as voice-over-Internet
   65  protocol services or is classified by the Federal Communications
   66  Commission as enhanced or value-added. The term does not
   67  include:
   68         (a) Information services.
   69         (b) Installation or maintenance of wiring or equipment on a
   70  customer’s premises.
   71         (c) The sale or rental of tangible personal property.
   72         (d) The sale of advertising, including, but not limited to,
   73  directory advertising.
   74         (e) Bad check charges.
   75         (f) Late payment charges.
   76         (g) Billing and collection services.
   77         (h) Internet access service, electronic mail service,
   78  electronic bulletin board service, or similar online computer
   79  services.
   80         (2)(3) “Dealer” means a person registered with the
   81  department as a provider of communications services in this
   82  state.
   83         (3)(4) “Department” means the Department of Revenue.
   84         (4)(5) “Direct-to-home satellite service” has the meaning
   85  ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).
   86         (5)(6) “Information service” means the offering of a
   87  capability for generating, acquiring, storing, transforming,
   88  processing, retrieving, using, or making available information
   89  via communications services, including, but not limited to,
   90  electronic publishing, web-hosting service, and end-user 900
   91  number service. The term does not include any video, audio, or
   92  other programming service that uses point-to-multipoint
   93  distribution by which programming is delivered, transmitted, or
   94  broadcast by any means, including any interaction that may be
   95  necessary for selecting and using the service, regardless of
   96  whether the programming is delivered, transmitted, or broadcast
   97  over facilities owned or operated by the seller or another, or
   98  whether denominated as cable service or as basic, extended,
   99  premium, pay-per-view, digital, music, or two-way cable service.
  100         (6) “Internet access service” has the same meaning as
  101  ascribed to the term “Internet access” by s. 1105(5) of the
  102  Internet Tax Freedom Act, 47 U.S.C. s. 151 note, as amended by
  103  Pub. L. No. 110-108.
  104         (7) “Mobile communications service” means commercial mobile
  105  radio service, as defined in 47 C.F.R. s. 20.3 as in effect on
  106  June 1, 1999. The term does not include air-ground
  107  radiotelephone service as defined in 47 C.F.R. s. 22.99 as in
  108  effect on June 1, 1999.
  109         (8) “Person” has the meaning ascribed in s. 212.02.
  110         (9) “Prepaid calling arrangement” means the separately
  111  stated retail sale by advance payment of communications services
  112  that consist exclusively of telephone calls originated by using
  113  an access number, authorization code, or other means that may be
  114  manually, electronically, or otherwise entered, and that are
  115  sold in predetermined units or dollars of which the number
  116  declines with use in a known amount.
  117         (10) “Purchaser” means the person paying for or obligated
  118  to pay for communications services.
  119         (11) “Retail sale” means the sale of communications
  120  services for any purpose other than for resale or for use as a
  121  component part of or for integration into communications
  122  services to be resold in the ordinary course of business.
  123  However, any sale for resale must comply with s. 202.16(2) and
  124  the rules adopted thereunder.
  125         (12) “Sale” means the provision of communications services
  126  for a consideration.
  127         (13) “Sales price” means the total amount charged in money
  128  or other consideration by a dealer for the sale of the right or
  129  privilege of using communications services in this state,
  130  including any property or other service, not described in
  131  paragraph (a), which is services that are part of the sale and
  132  for which the charge is not separately itemized on a customer’s
  133  bill or separately allocated under subparagraph (b)8. The sales
  134  price of communications services may shall not be reduced by any
  135  separately identified components of the charge which that
  136  constitute expenses of the dealer, including, but not limited
  137  to, sales taxes on goods or services purchased by the dealer,
  138  property taxes, taxes measured by net income, and universal
  139  service fund fees.
  140         (a) The sales price of communications services includes
  141  shall include, whether or not separately stated, charges for any
  142  of the following:
  143         1. The connection, movement, change, or termination of
  144  communications services.
  145         2. The detailed billing of communications services.
  146         3. The sale of directory listings in connection with a
  147  communications service.
  148         4. Central office and custom calling features.
  149         5. Voice mail and other messaging service.
  150         6. Directory assistance.
  151         7. The service of sending or receiving a document commonly
  152  referred to as a facsimile or “fax,” except when performed
  153  during the course of providing professional or advertising
  154  services.
  155         (b) The sales price of communications services does not
  156  include charges for any of the following:
  157         1. An Any excise tax, sales tax, or similar tax levied by
  158  the United States or any state or local government on the
  159  purchase, sale, use, or consumption of any communications
  160  service, including, but not limited to, a any tax imposed under
  161  this chapter or chapter 203 which is permitted or required to be
  162  added to the sales price of such service, if the tax is stated
  163  separately.
  164         2. A Any fee or assessment levied by the United States or
  165  any state or local government, including, but not limited to,
  166  regulatory fees and emergency telephone surcharges, which must
  167  is required to be added to the price of the such service if the
  168  fee or assessment is separately stated.
  169         3. Communications services paid for by inserting coins into
  170  coin-operated communications devices available to the public.
  171         4. The sale or recharge of a prepaid calling arrangement.
  172         5. The provision of air-to-ground communications services,
  173  defined as a radio service provided to a purchaser purchasers
  174  while on board an aircraft.
  175         6. A dealer’s internal use of communications services in
  176  connection with its business of providing communications
  177  services.
  178         7. Charges for property or other services that are not part
  179  of the sale of communications services, if such charges are
  180  stated separately from the charges for communications services.
  181         8. To the extent required by federal law, Charges for goods
  182  and services that are exempt from tax under this chapter,
  183  including Internet access services but excluding any item
  184  described in paragraph (a), that which are not separately
  185  itemized on a customer’s bill, but that which can be reasonably
  186  identified from the selling dealer’s books and records kept in
  187  the regular course of business. The dealer may support the
  188  allocation of charges with books and records kept in the regular
  189  course of business covering the dealer’s entire service area,
  190  including territories outside this state.
  191         (14) “Service address” means:
  192         (a) Except as otherwise provided in this section:
  193         1. The location of the communications equipment from which
  194  communications services originate or at which communications
  195  services are received by the customer;
  196         2. In the case of a communications service paid through a
  197  credit or payment mechanism that does not relate to a service
  198  address, such as a bank, travel, debit, or credit card, and in
  199  the case of third-number and calling-card calls, the term
  200  “service address” means the address of the central office, as
  201  determined by the area code and the first three digits of the
  202  seven-digit originating telephone number; or
  203         3. If the location of the equipment described in
  204  subparagraph 1. is not known and subparagraph 2. is
  205  inapplicable, the term “service address” means the location of
  206  the customer’s primary use of the communications service. For
  207  purposes of this subparagraph, the location of the customer’s
  208  primary use of a communications service is the residential
  209  street address or the business street address of the customer.
  210         (b) In the case of video cable services and direct-to-home
  211  satellite services, the location where the customer receives the
  212  services in this state.
  213         (c) In the case of mobile communications services, the
  214  customer’s place of primary use.
  215         (15) “Unbundled network element” means a network element,
  216  as defined in 47 U.S.C. s. 153(29), to which access is provided
  217  on an unbundled basis pursuant to 47 U.S.C. s. 251(c)(3).
  218         (16) “Private communications service” means a
  219  communications service that entitles the subscriber or user to
  220  exclusive or priority use of a communications channel or group
  221  of channels between or among channel termination points,
  222  regardless of the manner in which such channel or channels are
  223  connected, and includes switching capacity, extension lines,
  224  stations, and any other associated services that which are
  225  provided in connection with the use of such channel or channels.
  226         (17)(a) “Customer” means:
  227         1. The person or entity that contracts with the home
  228  service provider for mobile communications services; or
  229         2. If the end user of mobile communications services is not
  230  the contracting party, the end user of the mobile communications
  231  service. This subparagraph only applies for the purpose of
  232  determining the place of primary use.
  233         (b) “Customer” does not include:
  234         1. A reseller of mobile communications services; or
  235         2. A serving carrier under an agreement to serve the
  236  customer outside the home service provider’s licensed service
  237  area.
  238         (18) “Enhanced zip code” means a United States postal zip
  239  code of 9 or more digits.
  240         (19) “Home service provider” means the facilities-based
  241  carrier or reseller with which the customer contracts for the
  242  provision of mobile communications services.
  243         (20) “Licensed service area” means the geographic area in
  244  which the home service provider is authorized by law or contract
  245  to provide mobile communications service to the customer.
  246         (21) “Place of primary use” means the street address
  247  representative of where the customer’s use of the mobile
  248  communications service primarily occurs, which must be:
  249         (a) The residential street address or the primary business
  250  street address of the customer; and
  251         (b) Within the licensed service area of the home service
  252  provider.
  253         (22)(a) “Reseller” means a provider who purchases
  254  communications services from another communications service
  255  provider and then resells, uses as a component part of, or
  256  integrates the purchased services into a mobile communications
  257  service.
  258         (b) The term “Reseller” does not include a serving carrier
  259  with which a home service provider arranges for the services to
  260  its customers outside the home service provider’s licensed
  261  service area.
  262         (23) “Serving carrier” means a facilities-based carrier
  263  providing mobile communications service to a customer outside a
  264  home service provider’s or reseller’s licensed service area.
  265         (24) “Video service” means the transmission of video,
  266  audio, or other programming service to a purchaser, and the
  267  purchaser interaction, if any, required for the selection or use
  268  of a programming service, regardless of whether the programming
  269  is transmitted over facilities owned or operated by the video
  270  service provider or over facilities owned or operated by another
  271  dealer of communications services. The term includes point-to
  272  point and point-to-multipoint distribution services through
  273  which programming is transmitted or broadcast by microwave or
  274  other equipment directly to the purchaser’s premises, but does
  275  not include direct-to-home satellite service. The term includes
  276  basic, extended, premium, pay-per-view, digital video, two-way
  277  cable, and music services has the same meaning as that provided
  278  in s. 610.103.
  279         Section 3. Subsection (1) of section 202.125, Florida
  280  Statutes, is amended to read:
  281         202.125 Sales of communications services; specified
  282  exemptions.—
  283         (1) The separately stated sales price of communications
  284  services sold to residential households is exempt from the tax
  285  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does
  286  not apply to any residence that constitutes all or part of a
  287  transient public lodging establishment as defined in chapter
  288  509, any mobile communications service, any video cable service,
  289  or any direct-to-home satellite service.
  290         Section 4. Paragraph (a) of subsection (2) of section
  291  202.16, Florida Statutes, is amended to read:
  292         202.16 Payment.—The taxes imposed or administered under
  293  this chapter and chapter 203 shall be collected from all dealers
  294  of taxable communications services on the sale at retail in this
  295  state of communications services taxable under this chapter and
  296  chapter 203. The full amount of the taxes on a credit sale,
  297  installment sale, or sale made on any kind of deferred payment
  298  plan is due at the moment of the transaction in the same manner
  299  as a cash sale.
  300         (2)(a) A sale of communications services that are used as a
  301  component part of or integrated into a communications service or
  302  prepaid calling arrangement for resale, including, but not
  303  limited to, carrier-access charges, interconnection charges paid
  304  by providers of mobile communication services or other
  305  communication services, charges paid by a video cable service
  306  provider providers for the purchase of video programming or the
  307  transmission of video or other programming by another dealer of
  308  communications services, charges for the sale of unbundled
  309  network elements, and any other intercompany charges for the use
  310  of facilities for providing communications services for resale,
  311  must be made in compliance with the rules of the department. A
  312  Any person who makes a sale for resale which is not in
  313  compliance with these rules is liable for any tax, penalty, and
  314  interest due for failing to comply, to be calculated pursuant to
  315  s. 202.28(2)(a).
  316         Section 5. Paragraph (c) of subsection (3) of section
  317  202.18, Florida Statutes, is amended to read:
  318         202.18 Allocation and disposition of tax proceeds.—The
  319  proceeds of the communications services taxes remitted under
  320  this chapter shall be treated as follows:
  321         (3)
  322         (c)1. Except as otherwise provided in this paragraph,
  323  proceeds of the taxes levied pursuant to s. 202.19, less amounts
  324  deducted for costs of administration in accordance with
  325  paragraph (b), shall be distributed monthly to the appropriate
  326  jurisdictions. The proceeds of taxes imposed pursuant to s.
  327  202.19(5) shall be distributed in the same manner as
  328  discretionary surtaxes are distributed, in accordance with ss.
  329  212.054 and 212.055.
  330         2. The department shall make any adjustments to the
  331  distributions pursuant to this section which are necessary to
  332  reflect the proper amounts due to individual jurisdictions or
  333  trust funds. In the event that the department adjusts amounts
  334  due to reflect a correction in the situsing of a customer, such
  335  adjustment shall be limited to the amount of tax actually
  336  collected from such customer by the dealer of communication
  337  services.
  338         3.a. Notwithstanding the time period specified in s.
  339  202.22(5), Adjustments in distributions which are necessary to
  340  correct misallocations between jurisdictions shall be governed
  341  by this subparagraph. If the department determines that
  342  misallocations between jurisdictions occurred, it shall provide
  343  written notice of such determination to all affected
  344  jurisdictions. The notice shall include the amount of the
  345  misallocations, the basis upon which the determination was made,
  346  data supporting the determination, and the identity of each
  347  affected jurisdiction. The notice shall also inform all affected
  348  jurisdictions of their authority to enter into a written
  349  agreement establishing a method of adjustment as described in
  350  sub-subparagraph c.
  351         b. An adjustment affecting a distribution to a jurisdiction
  352  which is less than 90 percent of the average monthly
  353  distribution to that jurisdiction for the 6 months immediately
  354  preceding the department’s determination, as reported by all
  355  communications services dealers, shall be made in the month
  356  immediately following the department’s determination that
  357  misallocations occurred.
  358         c. If an adjustment affecting a distribution to a
  359  jurisdiction equals or exceeds 90 percent of the average monthly
  360  distribution to that jurisdiction for the 6 months immediately
  361  preceding the department’s determination, as reported by all
  362  communications services dealers, the affected jurisdictions may
  363  enter into a written agreement establishing a method of
  364  adjustment. If the agreement establishing a method of adjustment
  365  provides for payments of local communications services tax
  366  monthly distributions, the amount of any such payment agreed to
  367  may not exceed the local communications services tax monthly
  368  distributions available to the jurisdiction that was allocated
  369  amounts in excess of those to which it was entitled. If affected
  370  jurisdictions execute a written agreement specifying a method of
  371  adjustment, a copy of the written agreement shall be provided to
  372  the department no later than the first day of the month
  373  following 90 days after the date the department transmits notice
  374  of the misallocation. If the department does not receive a copy
  375  of the written agreement within the specified time period, an
  376  adjustment affecting a distribution to a jurisdiction made
  377  pursuant to this sub-subparagraph shall be prorated over a time
  378  period that equals the time period over which the misallocations
  379  occurred.
  380         Section 6. Subsections (5) and (6) of section 202.22,
  381  Florida Statutes, are amended to read:
  382         202.22 Determination of local tax situs.—
  383         (5) If a dealer of communications services does not use one
  384  or more of the methods specified in subsection (1) for
  385  determining the local taxing jurisdiction in which one or more
  386  service addresses are a service address is located and:,
  387         (a) The dealer’s failure to use one or more of such methods
  388  results in a net aggregate underpayment of all taxes levied
  389  pursuant to s. 202.19 with respect to one or more tax periods
  390  that are being examined by the department under the provisions
  391  of this chapter; and
  392         (b) The department has determined the misallocations
  393  between jurisdictions for all taxes levied pursuant to s. 202.19
  394  and collected by the dealer with respect to any tax period being
  395  examined by the department; then,
  397  the dealer of communications services may be held liable to the
  398  department for the net aggregate underpayment of any tax, and
  399  for including interest and penalties attributable to the net
  400  aggregate underpayment of tax, which is due as a result of
  401  assigning one or more the service addresses address to an
  402  incorrect local taxing jurisdiction. Subject to the provisions
  403  of ss. 202.22(8), 202.34, and 202.35(3) However, the dealer of
  404  communications services is not liable for any tax, interest, or
  405  penalty under this subsection unless the department has
  406  determined the net aggregate underpayment of tax for any tax
  407  period that is being examined, taking into account all
  408  underpayments and overpayments for such period or periods to the
  409  extent that such amount was collected and remitted by the dealer
  410  of communications services with respect to a tax imposed by
  411  another local taxing jurisdiction. Upon determining that an
  412  amount was collected and remitted by a dealer of communications
  413  services with respect to a tax imposed by another local taxing
  414  jurisdiction, the department shall adjust the respective amounts
  415  of the proceeds paid to each such taxing jurisdiction under s.
  416  202.18 in the month immediately following such determination.
  417         (6)(a) Pursuant to rules adopted by the department, each
  418  dealer of communications services must notify the department of
  419  the methods it intends to employ for determining the local
  420  taxing jurisdiction in which service addresses are located.
  421         (b) Notwithstanding s. 202.28, if a dealer of
  422  communications services:
  423         1. Employs a method of assigning service addresses other
  424  than as set forth in paragraph (1)(a), paragraph (1)(b), or
  425  paragraph (1)(c), the deduction allowed to the dealer of
  426  communications services as compensation under s. 202.28 shall be
  427  0.25 percent of that portion of the tax due and accounted for
  428  and remitted to the department which is attributable to such
  429  method of assigning service addresses other than as set forth in
  430  paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c).
  431         2. Employs a method of assigning service addresses as set
  432  forth in paragraph (1)(a), paragraph (1)(b), or paragraph
  433  (1)(c), the department may not deny the deduction allowed to the
  434  dealer of communications services as compensation allowed under
  435  s. 202.28 because the dealer assigned one or more service
  436  addresses to an incorrect local taxing jurisdiction.
  437         Section 7. Subsection (3) is added to section 202.231,
  438  Florida Statutes, to read:
  439         202.231 Provision of information to local taxing
  440  jurisdictions.—
  441         (3) The gross taxable sales and the total net amount
  442  transferred to the jurisdiction, showing the net taxes remitted
  443  by dealers less the administrative fees deducted by the
  444  department contained in the monthly reports required by this
  445  section, shall be aggregated on a jurisdiction-by-jurisdiction
  446  basis, and the aggregate jurisdiction-by-jurisdiction
  447  information shall be made available by the department to the
  448  public through the department’s website for each fiscal year
  449  this chapter has been in effect.
  450         Section 8. Paragraphs (a) and (c) of subsection (2) of
  451  section 202.24, Florida Statutes, are amended to read:
  452         202.24 Limitations on local taxes and fees imposed on
  453  dealers of communications services.—
  454         (2)(a) Except as provided in paragraph (c), each public
  455  body is prohibited from:
  456         1. Levying on or collecting from dealers or purchasers of
  457  communications services any tax, charge, fee, or other
  458  imposition on or with respect to the provision or purchase of
  459  communications services.
  460         2. Requiring any dealer of communications services to enter
  461  into or extend the term of a franchise or other agreement that
  462  requires the payment of a tax, charge, fee, or other imposition.
  463         3. Adopting or enforcing any provision of any ordinance or
  464  agreement to the extent that such provision obligates a dealer
  465  of communications services to charge, collect, or pay to the
  466  public body a tax, charge, fee, or other imposition.
  468  Municipalities and counties may not negotiate those terms and
  469  conditions related to franchise fees or the definition of gross
  470  revenues or other definitions or methodologies related to the
  471  payment or assessment of franchise fees on providers of cable or
  472  video services.
  473         (c) This subsection does not apply to:
  474         1. Local communications services taxes levied under this
  475  chapter.
  476         2. Ad valorem taxes levied pursuant to chapter 200.
  477         3. Business taxes levied under chapter 205.
  478         4. “911” service charges levied under chapter 365.
  479         5. Amounts charged for the rental or other use of property
  480  owned by a public body which is not in the public rights-of-way
  481  to a dealer of communications services for any purpose,
  482  including, but not limited to, the placement or attachment of
  483  equipment used in the provision of communications services.
  484         6. Permit fees of general applicability which are not
  485  related to placing or maintaining facilities in or on public
  486  roads or rights-of-way.
  487         7. Permit fees related to placing or maintaining facilities
  488  in or on public roads or rights-of-way pursuant to s. 337.401.
  489         8. Any in-kind requirements, institutional networks, or
  490  contributions for, or in support of, the use or construction of
  491  public, educational, or governmental access facilities allowed
  492  under federal law and imposed on providers of cable or video
  493  service pursuant to any existing ordinance or an existing
  494  franchise agreement granted by each municipality or county,
  495  under which ordinance or franchise agreement service is provided
  496  before prior to July 1, 2007, or as permitted under chapter 610.
  497  Nothing in This subparagraph does not shall prohibit the ability
  498  of providers of cable or video service from recovering the to
  499  recover such expenses as allowed under federal law.
  500         9. Special assessments and impact fees.
  501         10. Pole attachment fees that are charged by a local
  502  government for attachments to utility poles owned by the local
  503  government.
  504         11. Utility service fees or other similar user fees for
  505  utility services.
  506         12. Any other generally applicable tax, fee, charge, or
  507  imposition authorized by general law on July 1, 2000, which is
  508  not specifically prohibited by this subsection or included as a
  509  replaced revenue source in s. 202.20.
  510         Section 9. Paragraph (a) of subsection (1) of section
  511  203.01, Florida Statutes, is amended to read:
  512         203.01 Tax on gross receipts for utility and communications
  513  services.—
  514         (1)(a)1. A tax is imposed on gross receipts from utility
  515  services that are delivered to a retail consumer in this state.
  516  The Such tax shall be levied as provided in paragraphs (b)-(j).
  517         2. A tax is levied on communications services as defined in
  518  s. 202.11(1) 202.11(2). The Such tax shall be applied to the
  519  same services and transactions as are subject to taxation under
  520  chapter 202, and to communications services that are subject to
  521  the exemption provided in s. 202.125(1). The Such tax shall be
  522  applied to the sales price of communications services when sold
  523  at retail, as the such terms are defined in s. 202.11, shall be
  524  due and payable at the same time as the taxes imposed pursuant
  525  to chapter 202, and shall be administered and collected pursuant
  526  to the provisions of chapter 202.
  527         Section 10. Section 624.105, Florida Statutes, is amended
  528  to read:
  529         624.105 Waiver of customer liability.—Any regulated company
  530  as defined in s. 350.111, any electric utility as defined in s.
  531  366.02(2), any utility as defined in s. 367.021(12) or s.
  532  367.022(2) and (7), and any provider of communications services
  533  as defined in s. 202.11(1) 202.11(2) may charge for and include
  534  an optional waiver of liability provision in their customer
  535  contracts under which the entity agrees to waive all or a
  536  portion of the customer’s liability for service from the entity
  537  for a defined period in the event of the customer’s call to
  538  active military service, death, disability, involuntary
  539  unemployment, qualification for family leave, or similar
  540  qualifying event or condition. Such provisions may not be
  541  effective in the customer’s contract with the entity unless
  542  affirmatively elected by the customer. No Such provision does
  543  not shall constitute insurance if so long as the provision is a
  544  contract between the entity and its customer.
  545         Section 11. The following changes made in this act are
  546  intended to be remedial in nature and apply retroactively, but
  547  do not provide a basis for an assessment of any tax not paid or
  548  create a right to a refund or credit of any tax paid before the
  549  general effective date of this act:
  550         (1) The changes made in section 2 of this act to subsection
  551  (13) of s. 202.11, Florida Statutes.
  552         (2) The changes made in section 6 of this act to s. 202.22,
  553  Florida Statutes.
  554         Section 12. This act shall take effect July 1, 2012.
  556  ================= T I T L E  A M E N D M E N T ================
  557         And the title is amended as follows:
  558         Delete everything before the enacting clause
  559  and insert:
  560                        A bill to be entitled                      
  561         An act relating to communications services taxes;
  562         amending s. 202.105, F.S.; revising legislative
  563         intent; amending s. 202.11, F.S.; modifying
  564         definitions; removing the definition of the term
  565         “cable service”; adding the definitions of the term
  566         “Internet access service”; revising the definitions of
  567         the terms “communication services,” “information
  568         service,” “sales price,” “service address,” and “video
  569         service”; amending ss. 202.125, 202.16, and 202.24,
  570         F.S.; conforming provisions to changes in terminology;
  571         amending s. 202.18, F.S.; removing a cross-reference
  572         to conform; amending s. 202.22, F.S.; revising
  573         provisions relating to a communications services
  574         dealer’s liability for tax underpayments that result
  575         from the incorrect assignment of service addresses to
  576         local taxing jurisdictions and providing requirements
  577         and conditions with respect thereto; prohibiting the
  578         department from denying a dealer of communications
  579         services a deduction of a specified amount as a
  580         collection allowance under certain circumstances;
  581         amending s. 202.231, F.S.; requiring the Department of
  582         Revenue to aggregate monthly and make available to the
  583         public on a jurisdiction-by-jurisdiction basis certain
  584         sales and net tax information; amending ss. 203.01 and
  585         624.105, F.S.; conforming cross-references; providing
  586         for retroactive effect of certain provisions of the
  587         act; providing an effective date.