Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1060
                                Barcode 768148                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/06/2012           .                                

       The Committee on Community Affairs (Ring) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsection (1) of section 202.105, Florida
    6  Statutes, is amended to read:
    7         202.105 Legislative findings and intent.—
    8         (1) It is declared to be a specific legislative finding
    9  that the creation of this chapter fulfills important state
   10  interests by reforming the tax laws to provide a fair,
   11  efficient, and uniform method for taxing communications services
   12  sold in this state. This chapter is essential to the continued
   13  economic vitality of this increasingly important industry
   14  because it restructures state and local taxes and fees to
   15  account for the impact of federal legislation, industry
   16  deregulation, and the multitude of convergence of service
   17  offerings that is now taking place among providers offering
   18  functionally equivalent communications services in today’s
   19  marketplace. This chapter promotes the increased competition
   20  that accompanies deregulation by embracing a competitively
   21  neutral tax policy that will free consumers to choose a provider
   22  based on tax-neutral considerations. This chapter further spurs
   23  new competition by simplifying an extremely complicated state
   24  and local tax and fee system. Simplification will lower the cost
   25  of collecting taxes and fees, increase service availability, and
   26  place downward pressure on price. Newfound administrative
   27  efficiency is demonstrated by a reduction in the number of
   28  returns that a provider must file each month. By restructuring
   29  separate taxes and fees into a revenue-neutral communications
   30  services tax centrally administered by the department, this
   31  chapter will ensure that the growth of the industry is
   32  unimpaired by excessive governmental regulation. The tax imposed
   33  pursuant to this chapter is a replacement for taxes and fees
   34  previously imposed and is not a new tax. The taxes imposed and
   35  administered pursuant to this chapter are of general application
   36  and are imposed in a uniform, consistent, and nondiscriminatory
   37  manner.
   38         Section 2. Section 202.11, Florida Statutes, is amended to
   39  read:
   40         202.11 Definitions.—As used in this chapter, the term:
   41         (1) “Cable service” means the transmission of video, audio,
   42  or other programming service to purchasers, and the purchaser
   43  interaction, if any, required for the selection or use of any
   44  such programming service, regardless of whether the programming
   45  is transmitted over facilities owned or operated by the cable
   46  service provider or over facilities owned or operated by one or
   47  more other dealers of communications services. The term includes
   48  point-to-point and point-to-multipoint distribution services by
   49  which programming is transmitted or broadcast by microwave or
   50  other equipment directly to the purchaser’s premises, but does
   51  not include direct-to-home satellite service. The term includes
   52  basic, extended, premium, pay-per-view, digital, and music
   53  services.
   54         (1)(2) “Communications services” means the transmission,
   55  conveyance, or routing of voice, data, audio, video, or any
   56  other information or signals, including video cable services, to
   57  a point, or between or among points, by or through any
   58  electronic, radio, satellite, cable, optical, microwave, or
   59  other medium or method now in existence or hereafter devised,
   60  regardless of the protocol used for such transmission or
   61  conveyance. The term includes such transmission, conveyance, or
   62  routing in which computer processing applications are used to
   63  act on the form, code, or protocol of the content for purposes
   64  of transmission, conveyance, or routing without regard to
   65  whether such service is referred to as voice-over-Internet
   66  protocol services or is classified by the Federal Communications
   67  Commission as enhanced or value-added. The term does not
   68  include:
   69         (a) Information services.
   70         (b) Installation or maintenance of wiring or equipment on a
   71  customer’s premises.
   72         (c) The sale or rental of tangible personal property.
   73         (d) The sale of advertising, including, but not limited to,
   74  directory advertising.
   75         (e) Bad check charges.
   76         (f) Late payment charges.
   77         (g) Billing and collection services.
   78         (h) Internet access service, electronic mail service,
   79  electronic bulletin board service, or similar online computer
   80  services.
   81         (i) Digital goods.
   82         (j) Digital services.
   83         (2)(3) “Dealer” means a person registered with the
   84  department as a provider of communications services in this
   85  state.
   86         (3)(4) “Department” means the Department of Revenue.
   87         (4) “Digital good” means any downloaded good or product
   88  that is delivered or transferred by means other than tangible
   89  storage media, including downloaded games, software, music, or
   90  other digital content. The term does not include video service.
   91         (5) “Digital service” means any service, other than video
   92  service, which is provided electronically, including remotely
   93  provided access to or use of software or another digital good,
   94  and also includes the following services, if they are provided
   95  remotely: monitoring, security, distance learning, energy
   96  management, medical diagnostic, mechanical diagnostic, and
   97  vehicle tracking services. If a digital service is bundled for
   98  sale with the transmission, conveyance, or routing of any
   99  information or signals, the bundled service is a digital service
  100  unless the tax imposed under this chapter and chapter 203 has
  101  not been paid with respect to such transmission, conveyance, or
  102  routing.
  103         (6)(5) “Direct-to-home satellite service” has the meaning
  104  ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).
  105         (7)(6) “Information service” means the offering of a
  106  capability for generating, acquiring, storing, transforming,
  107  processing, retrieving, using, or making available information
  108  via communications services, including, but not limited to,
  109  electronic publishing, web-hosting service, and end-user 900
  110  number service. The term does not include any video, audio, or
  111  other programming service that uses point-to-multipoint
  112  distribution by which programming is delivered, transmitted, or
  113  broadcast by any means, including any interaction that may be
  114  necessary for selecting and using the service, regardless of
  115  whether the programming is delivered, transmitted, or broadcast
  116  over facilities owned or operated by the seller or another, or
  117  whether denominated as cable service or as basic, extended,
  118  premium, pay-per-view, digital, music, or two-way cable service.
  119         (8) “Internet access service” has the same meaning as
  120  ascribed to the term “Internet access” by s. 1105(5) of the
  121  Internet Tax Freedom Act, 47 U.S.C. s. 151 note, as amended by
  122  Pub. L. No. 110-108.
  123         (9)(7) “Mobile communications service” means commercial
  124  mobile radio service, as defined in 47 C.F.R. s. 20.3 as in
  125  effect on June 1, 1999. The term does not include air-ground
  126  radiotelephone service as defined in 47 C.F.R. s. 22.99 as in
  127  effect on June 1, 1999.
  128         (10)(8) “Person” has the meaning ascribed in s. 212.02.
  129         (11)(9) “Prepaid calling arrangement” means the separately
  130  stated retail sale by advance payment of communications services
  131  that consist exclusively of telephone calls originated by using
  132  an access number, authorization code, or other means that may be
  133  manually, electronically, or otherwise entered, and that are
  134  sold in predetermined units or dollars of which the number
  135  declines with use in a known amount.
  136         (12)(10) “Purchaser” means the person paying for or
  137  obligated to pay for communications services.
  138         (13)(11) “Retail sale” means the sale of communications
  139  services for any purpose other than for resale or for use as a
  140  component part of or for integration into communications
  141  services to be resold in the ordinary course of business.
  142  However, any sale for resale must comply with s. 202.16(2) and
  143  the rules adopted thereunder.
  144         (14)(12) “Sale” means the provision of communications
  145  services for a consideration.
  146         (15)(13) “Sales price” means the total amount charged in
  147  money or other consideration by a dealer for the sale of the
  148  right or privilege of using communications services in this
  149  state, including any property or other service, not described in
  150  paragraph (a), which is services that are part of the sale and
  151  for which the charge is not separately itemized on a customer’s
  152  bill or separately allocated under subparagraph (b)8. The sales
  153  price of communications services may shall not be reduced by any
  154  separately identified components of the charge which that
  155  constitute expenses of the dealer, including, but not limited
  156  to, sales taxes on goods or services purchased by the dealer,
  157  property taxes, taxes measured by net income, and universal
  158  service fund fees.
  159         (a) The sales price of communications services includes
  160  shall include, whether or not separately stated, charges for any
  161  of the following:
  162         1. The connection, movement, change, or termination of
  163  communications services.
  164         2. The detailed billing of communications services.
  165         3. The sale of directory listings in connection with a
  166  communications service.
  167         4. Central office and custom calling features.
  168         5. Voice mail and other messaging service.
  169         6. Directory assistance.
  170         7. The service of sending or receiving a document commonly
  171  referred to as a facsimile or “fax,” except when performed
  172  during the course of providing professional or advertising
  173  services.
  174         (b) The sales price of communications services does not
  175  include charges for any of the following:
  176         1. An Any excise tax, sales tax, or similar tax levied by
  177  the United States or any state or local government on the
  178  purchase, sale, use, or consumption of any communications
  179  service, including, but not limited to, a any tax imposed under
  180  this chapter or chapter 203 which is permitted or required to be
  181  added to the sales price of such service, if the tax is stated
  182  separately.
  183         2. A Any fee or assessment levied by the United States or
  184  any state or local government, including, but not limited to,
  185  regulatory fees and emergency telephone surcharges, which must
  186  is required to be added to the price of the such service if the
  187  fee or assessment is separately stated.
  188         3. Communications services paid for by inserting coins into
  189  coin-operated communications devices available to the public.
  190         4. The sale or recharge of a prepaid calling arrangement.
  191         5. The provision of air-to-ground communications services,
  192  defined as a radio service provided to a purchaser purchasers
  193  while on board an aircraft.
  194         6. A dealer’s internal use of communications services in
  195  connection with its business of providing communications
  196  services.
  197         7. Charges for property or other services that are not part
  198  of the sale of communications services, if such charges are
  199  stated separately from the charges for communications services.
  200         8. To the extent required by federal law, Charges for goods
  201  and services that are exempt from tax under this chapter,
  202  including Internet access services but excluding any item
  203  described in paragraph (a), that which are not separately
  204  itemized on a customer’s bill, but that which can be reasonably
  205  identified from the selling dealer’s books and records kept in
  206  the regular course of business. The dealer may support the
  207  allocation of charges with books and records kept in the regular
  208  course of business covering the dealer’s entire service area,
  209  including territories outside this state.
  210         (16)(14) “Service address” means:
  211         (a) Except as otherwise provided in this section:
  212         1. The location of the communications equipment from which
  213  communications services originate or at which communications
  214  services are received by the customer;
  215         2. In the case of a communications service paid through a
  216  credit or payment mechanism that does not relate to a service
  217  address, such as a bank, travel, debit, or credit card, and in
  218  the case of third-number and calling-card calls, the term
  219  “service address” means the address of the central office, as
  220  determined by the area code and the first three digits of the
  221  seven-digit originating telephone number; or
  222         3. If the location of the equipment described in
  223  subparagraph 1. is not known and subparagraph 2. is
  224  inapplicable, the term “service address” means the location of
  225  the customer’s primary use of the communications service. For
  226  purposes of this subparagraph, the location of the customer’s
  227  primary use of a communications service is the residential
  228  street address or the business street address of the customer.
  229         (b) In the case of video cable services and direct-to-home
  230  satellite services, the location where the customer receives the
  231  services in this state.
  232         (c) In the case of mobile communications services, the
  233  customer’s place of primary use.
  234         (17)(15) “Unbundled network element” means a network
  235  element, as defined in 47 U.S.C. s. 153(29), to which access is
  236  provided on an unbundled basis pursuant to 47 U.S.C. s.
  237  251(c)(3).
  238         (18)(16) “Private communications service” means a
  239  communications service that entitles the subscriber or user to
  240  exclusive or priority use of a communications channel or group
  241  of channels between or among channel termination points,
  242  regardless of the manner in which such channel or channels are
  243  connected, and includes switching capacity, extension lines,
  244  stations, and any other associated services that which are
  245  provided in connection with the use of such channel or channels.
  246         (19)(17)(a) “Customer” means:
  247         1. The person or entity that contracts with the home
  248  service provider for mobile communications services; or
  249         2. If the end user of mobile communications services is not
  250  the contracting party, the end user of the mobile communications
  251  service. This subparagraph only applies for the purpose of
  252  determining the place of primary use.
  253         (b) “Customer” does not include:
  254         1. A reseller of mobile communications services; or
  255         2. A serving carrier under an agreement to serve the
  256  customer outside the home service provider’s licensed service
  257  area.
  258         (20)(18) “Enhanced zip code” means a United States postal
  259  zip code of 9 or more digits.
  260         (21)(19) “Home service provider” means the facilities-based
  261  carrier or reseller with which the customer contracts for the
  262  provision of mobile communications services.
  263         (22)(20) “Licensed service area” means the geographic area
  264  in which the home service provider is authorized by law or
  265  contract to provide mobile communications service to the
  266  customer.
  267         (23)(21) “Place of primary use” means the street address
  268  representative of where the customer’s use of the mobile
  269  communications service primarily occurs, which must be:
  270         (a) The residential street address or the primary business
  271  street address of the customer; and
  272         (b) Within the licensed service area of the home service
  273  provider.
  274         (24)(22)(a) “Reseller” means a provider who purchases
  275  communications services from another communications service
  276  provider and then resells, uses as a component part of, or
  277  integrates the purchased services into a mobile communications
  278  service.
  279         (b) The term “Reseller” does not include a serving carrier
  280  with which a home service provider arranges for the services to
  281  its customers outside the home service provider’s licensed
  282  service area.
  283         (25)(23) “Serving carrier” means a facilities-based carrier
  284  providing mobile communications service to a customer outside a
  285  home service provider’s or reseller’s licensed service area.
  286         (26)(24) “Video service” means the transmission of video,
  287  audio, or other programming service to a purchaser, and the
  288  purchaser interaction, if any, required for the selection or use
  289  of a programming service, regardless of whether the programming
  290  is transmitted over facilities owned or operated by the video
  291  service provider or over facilities owned or operated by another
  292  dealer of communications services. The term includes point-to
  293  point and point-to-multipoint distribution services through
  294  which programming is transmitted or broadcast by microwave or
  295  other equipment directly to the purchaser’s premises, but does
  296  not include direct-to-home satellite service. The term includes
  297  basic, extended, premium, pay-per-view, digital video, two-way
  298  cable, and music services has the same meaning as that provided
  299  in s. 610.103.
  300         Section 3. Subsection (1) of section 202.125, Florida
  301  Statutes, is amended to read:
  302         202.125 Sales of communications services; specified
  303  exemptions.—
  304         (1) The separately stated sales price of communications
  305  services sold to residential households is exempt from the tax
  306  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does
  307  not apply to any residence that constitutes all or part of a
  308  transient public lodging establishment as defined in chapter
  309  509, any mobile communications service, any video cable service,
  310  or any direct-to-home satellite service.
  311         Section 4. Paragraph (a) of subsection (2) of section
  312  202.16, Florida Statutes, is amended to read:
  313         202.16 Payment.—The taxes imposed or administered under
  314  this chapter and chapter 203 shall be collected from all dealers
  315  of taxable communications services on the sale at retail in this
  316  state of communications services taxable under this chapter and
  317  chapter 203. The full amount of the taxes on a credit sale,
  318  installment sale, or sale made on any kind of deferred payment
  319  plan is due at the moment of the transaction in the same manner
  320  as a cash sale.
  321         (2)(a) A sale of communications services that are used as a
  322  component part of or integrated into a communications service or
  323  prepaid calling arrangement for resale, including, but not
  324  limited to, carrier-access charges, interconnection charges paid
  325  by providers of mobile communication services or other
  326  communication services, charges paid by a video cable service
  327  provider providers for the purchase of video programming or the
  328  transmission of video or other programming by another dealer of
  329  communications services, charges for the sale of unbundled
  330  network elements, and any other intercompany charges for the use
  331  of facilities for providing communications services for resale,
  332  must be made in compliance with the rules of the department. A
  333  Any person who makes a sale for resale which is not in
  334  compliance with these rules is liable for any tax, penalty, and
  335  interest due for failing to comply, to be calculated pursuant to
  336  s. 202.28(2)(a).
  337         Section 5. Paragraph (c) of subsection (3) of section
  338  202.18, Florida Statutes, is amended to read:
  339         202.18 Allocation and disposition of tax proceeds.—The
  340  proceeds of the communications services taxes remitted under
  341  this chapter shall be treated as follows:
  342         (3)
  343         (c)1. Except as otherwise provided in this paragraph,
  344  proceeds of the taxes levied pursuant to s. 202.19, less amounts
  345  deducted for costs of administration in accordance with
  346  paragraph (b), shall be distributed monthly to the appropriate
  347  jurisdictions. The proceeds of taxes imposed pursuant to s.
  348  202.19(5) shall be distributed in the same manner as
  349  discretionary surtaxes are distributed, in accordance with ss.
  350  212.054 and 212.055.
  351         2. The department shall make any adjustments to the
  352  distributions pursuant to this section which are necessary to
  353  reflect the proper amounts due to individual jurisdictions or
  354  trust funds. In the event that the department adjusts amounts
  355  due to reflect a correction in the situsing of a customer, such
  356  adjustment shall be limited to the amount of tax actually
  357  collected from such customer by the dealer of communication
  358  services.
  359         3.a. Notwithstanding the time period specified in s.
  360  202.22(5), Adjustments in distributions which are necessary to
  361  correct misallocations between jurisdictions shall be governed
  362  by this subparagraph. If the department determines that
  363  misallocations between jurisdictions occurred, it shall provide
  364  written notice of such determination to all affected
  365  jurisdictions. The notice shall include the amount of the
  366  misallocations, the basis upon which the determination was made,
  367  data supporting the determination, and the identity of each
  368  affected jurisdiction. The notice shall also inform all affected
  369  jurisdictions of their authority to enter into a written
  370  agreement establishing a method of adjustment as described in
  371  sub-subparagraph c.
  372         b. An adjustment affecting a distribution to a jurisdiction
  373  which is less than 90 percent of the average monthly
  374  distribution to that jurisdiction for the 6 months immediately
  375  preceding the department’s determination, as reported by all
  376  communications services dealers, shall be made in the month
  377  immediately following the department’s determination that
  378  misallocations occurred.
  379         c. If an adjustment affecting a distribution to a
  380  jurisdiction equals or exceeds 90 percent of the average monthly
  381  distribution to that jurisdiction for the 6 months immediately
  382  preceding the department’s determination, as reported by all
  383  communications services dealers, the affected jurisdictions may
  384  enter into a written agreement establishing a method of
  385  adjustment. If the agreement establishing a method of adjustment
  386  provides for payments of local communications services tax
  387  monthly distributions, the amount of any such payment agreed to
  388  may not exceed the local communications services tax monthly
  389  distributions available to the jurisdiction that was allocated
  390  amounts in excess of those to which it was entitled. If affected
  391  jurisdictions execute a written agreement specifying a method of
  392  adjustment, a copy of the written agreement shall be provided to
  393  the department no later than the first day of the month
  394  following 90 days after the date the department transmits notice
  395  of the misallocation. If the department does not receive a copy
  396  of the written agreement within the specified time period, an
  397  adjustment affecting a distribution to a jurisdiction made
  398  pursuant to this sub-subparagraph shall be prorated over a time
  399  period that equals the time period over which the misallocations
  400  occurred.
  401         Section 6. Subsections (1) and (3) of section 202.195,
  402  Florida Statutes, are amended to read:
  403         202.195 Proprietary confidential business information;
  404  public records exemption.—
  405         (1) Proprietary confidential business information obtained
  406  from a telecommunications company or from a franchised or
  407  certificated video service provider cable company for the
  408  purposes of imposing fees for occupying the public rights-of
  409  way, assessing the local communications services tax pursuant to
  410  s. 202.19, or occupying or regulating the public rights-of-way,
  411  held by a local governmental entity, is confidential and exempt
  412  from s. 119.07(1) and s. 24(a), Art. I of the State
  413  Constitution. Such proprietary confidential business information
  414  held by a local governmental entity may be used only for the
  415  purposes of imposing such fees, assessing such tax, or
  416  regulating such rights-of-way, and may not be used for any other
  417  purposes, including, but not limited to, commercial or
  418  competitive purposes.
  419         (3) Nothing in This exemption does not expand expands the
  420  information or documentation that a local governmental entity
  421  may properly request under applicable law pursuant to the
  422  imposition of fees for occupying the rights-of-way, the local
  423  communication services tax, or the regulation of its public
  424  rights-of-way.
  425         Section 7. Paragraph (b) of subsection (2) of section
  426  202.20, Florida Statutes, is amended to read:
  427         202.20 Local communications services tax conversion rates.—
  428         (2)
  429         (b) Except as otherwise provided in this subsection, the
  430  term “replaced revenue sources,” as used in this section, means
  431  the following taxes, charges, fees, or other impositions to the
  432  extent that the respective local taxing jurisdictions were
  433  authorized to impose them prior to July 1, 2000.
  434         1. With respect to municipalities and charter counties and
  435  the taxes authorized by s. 202.19(1):
  436         a. The public service tax on telecommunications authorized
  437  by former s. 166.231(9).
  438         b. Franchise fees on video cable service providers as
  439  authorized by 47 U.S.C. s. 542.
  440         c. The public service tax on prepaid calling arrangements.
  441         d. Franchise fees on dealers of communications services
  442  which use the public roads or rights-of-way, up to the limit set
  443  forth in s. 337.401. For purposes of calculating rates under
  444  this section, it is the legislative intent that charter counties
  445  be treated as having had the same authority as municipalities to
  446  impose franchise fees on recurring local telecommunication
  447  service revenues before prior to July 1, 2000. However, the
  448  Legislature recognizes that the authority of charter counties to
  449  impose such fees is in dispute, and the treatment provided in
  450  this section is not an expression of legislative intent that
  451  charter counties actually do or do not possess such authority.
  452         e. Actual permit fees relating to placing or maintaining
  453  facilities in or on public roads or rights-of-way, collected
  454  from providers of long-distance, cable, and mobile
  455  communications services for the fiscal year ending September 30,
  456  1999; however, if a municipality or charter county elects the
  457  option to charge permit fees pursuant to s. 337.401(3)(c)1.a.,
  458  such fees may shall not be included as a replaced revenue
  459  source.
  460         2. With respect to all other counties and the taxes
  461  authorized in s. 202.19(1), franchise fees on video cable
  462  service providers as authorized by 47 U.S.C. s. 542.
  463         Section 8. Subsections (5) and (6) of section 202.22,
  464  Florida Statutes, are amended to read:
  465         202.22 Determination of local tax situs.—
  466         (5) If a dealer of communications services does not use one
  467  or more of the methods specified in subsection (1) for
  468  determining the local taxing jurisdiction in which one or more
  469  service addresses are a service address is located and:,
  470         (a) The dealer’s failure to use one or more of such methods
  471  results in a net aggregate underpayment of all taxes levied
  472  pursuant to s. 202.19 with respect to one or more tax periods
  473  that are being examined by the department; and
  474         (b) The department has determined the misallocations
  475  between jurisdictions for all taxes levied pursuant to s. 202.19
  476  and collected by the dealer with respect to any tax period being
  477  examined by the department; then,
  479  the dealer of communications services may be held liable to the
  480  department for the net aggregate underpayment of any tax, and
  481  for including interest and penalties attributable to the net
  482  aggregate underpayment of tax, which is due as a result of
  483  assigning one or more the service addresses address to an
  484  incorrect local taxing jurisdiction. However, the dealer of
  485  communications services is not liable for any tax, interest, or
  486  penalty under this subsection unless the department has
  487  determined the net aggregate underpayment of tax for any tax
  488  period that is being examined, taking into account all
  489  underpayments and overpayments for such period or periods to the
  490  extent that such amount was collected and remitted by the dealer
  491  of communications services with respect to a tax imposed by
  492  another local taxing jurisdiction. Upon determining that an
  493  amount was collected and remitted by a dealer of communications
  494  services with respect to a tax imposed by another local taxing
  495  jurisdiction, the department shall adjust the respective amounts
  496  of the proceeds paid to each such taxing jurisdiction under s.
  497  202.18 in the month immediately following such determination.
  498         (6)(a) Pursuant to rules adopted by the department, each
  499  dealer of communications services must notify the department of
  500  the methods it intends to employ for determining the local
  501  taxing jurisdiction in which service addresses are located.
  502         (b) Notwithstanding s. 202.28, if a dealer of
  503  communications services:
  504         1. Employs a method of assigning service addresses other
  505  than as set forth in paragraph (1)(a), paragraph (1)(b), or
  506  paragraph (1)(c), the deduction allowed to the dealer of
  507  communications services as compensation under s. 202.28 shall be
  508  0.25 percent of that portion of the tax due and accounted for
  509  and remitted to the department which is attributable to such
  510  method of assigning service addresses other than as set forth in
  511  paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c).
  512         2. Employs a method of assigning service addresses as set
  513  forth in paragraph (1)(a), paragraph (1)(b), or paragraph
  514  (1)(c), the department may not deny the deduction allowed to the
  515  dealer of communications services as compensation allowed under
  516  s. 202.28 because the dealer assigned one or more service
  517  addresses to an incorrect local taxing jurisdiction.
  518         Section 9. Subsection (3) is added to section 202.231,
  519  Florida Statutes, to read:
  520         202.231 Provision of information to local taxing
  521  jurisdictions.—
  522         (3) The gross taxable sales and net tax information
  523  contained in the monthly reports required by this section shall
  524  be aggregated on a jurisdiction-by-jurisdiction basis, and the
  525  aggregate jurisdiction-by-jurisdiction information shall be made
  526  available by the department to the public through the
  527  department’s website for each fiscal year this chapter has been
  528  in effect.
  529         Section 10. Paragraphs (a) and (c) of subsection (2) of
  530  section 202.24, Florida Statutes, are amended to read:
  531         202.24 Limitations on local taxes and fees imposed on
  532  dealers of communications services.—
  533         (2)(a) Except as provided in paragraph (c), each public
  534  body is prohibited from:
  535         1. Levying on or collecting from dealers or purchasers of
  536  communications services any tax, charge, fee, or other
  537  imposition on or with respect to the provision or purchase of
  538  communications services.
  539         2. Requiring any dealer of communications services to enter
  540  into or extend the term of a franchise or other agreement that
  541  requires the payment of a tax, charge, fee, or other imposition.
  542         3. Adopting or enforcing any provision of any ordinance or
  543  agreement to the extent that such provision obligates a dealer
  544  of communications services to charge, collect, or pay to the
  545  public body a tax, charge, fee, or other imposition.
  547  Municipalities and counties may not negotiate those terms and
  548  conditions related to franchise fees or the definition of gross
  549  revenues or other definitions or methodologies related to the
  550  payment or assessment of franchise fees on providers of cable or
  551  video services.
  552         (c) This subsection does not apply to:
  553         1. Local communications services taxes levied under this
  554  chapter.
  555         2. Ad valorem taxes levied pursuant to chapter 200.
  556         3. Business taxes levied under chapter 205.
  557         4. “911” service charges levied under chapter 365.
  558         5. Amounts charged for the rental or other use of property
  559  owned by a public body which is not in the public rights-of-way
  560  to a dealer of communications services for any purpose,
  561  including, but not limited to, the placement or attachment of
  562  equipment used in the provision of communications services.
  563         6. Permit fees of general applicability which are not
  564  related to placing or maintaining facilities in or on public
  565  roads or rights-of-way.
  566         7. Permit fees related to placing or maintaining facilities
  567  in or on public roads or rights-of-way pursuant to s. 337.401.
  568         8. Any in-kind requirements, institutional networks, or
  569  contributions for, or in support of, the use or construction of
  570  public, educational, or governmental access facilities allowed
  571  under federal law and imposed on providers of cable or video
  572  service pursuant to any existing ordinance or an existing
  573  franchise agreement granted by each municipality or county,
  574  under which ordinance or franchise agreement service is provided
  575  before prior to July 1, 2007, or as permitted under chapter 610.
  576  Nothing in This subparagraph does not shall prohibit the ability
  577  of providers of cable or video service from recovering the to
  578  recover such expenses as allowed under federal law.
  579         9. Special assessments and impact fees.
  580         10. Pole attachment fees that are charged by a local
  581  government for attachments to utility poles owned by the local
  582  government.
  583         11. Utility service fees or other similar user fees for
  584  utility services.
  585         12. Any other generally applicable tax, fee, charge, or
  586  imposition authorized by general law on July 1, 2000, which is
  587  not specifically prohibited by this subsection or included as a
  588  replaced revenue source in s. 202.20.
  589         Section 11. Paragraph (j) of subsection (3) of section
  590  202.26, Florida Statutes, is amended to read:
  591         202.26 Department powers.—
  592         (3) To administer the tax imposed by this chapter, the
  593  department may adopt rules relating to:
  594         (j) The types of books and records kept in the regular
  595  course of business which must be available during an audit of a
  596  dealer’s books and records when the dealer has made an
  597  allocation or attribution pursuant to the definition of sales
  598  prices in s. 202.11(15)(b)8. 202.11(13)(b)8. and examples of
  599  methods for determining the reasonableness thereof. Books and
  600  records kept in the regular course of business include, but are
  601  not limited to, general ledgers, price lists, cost records,
  602  customer billings, billing system reports, tariffs, and other
  603  regulatory filings and rules of regulatory authorities. The Such
  604  records may be required to be made available to the department
  605  in an electronic format when so kept by the dealer. The dealer
  606  may support the allocation of charges with books and records
  607  kept in the regular course of business covering the dealer’s
  608  entire service area, including territories outside this state.
  609  During an audit, the department may reasonably require
  610  production of any additional books and records found necessary
  611  to assist in its determination.
  612         Section 12. Paragraph (a) of subsection (1) of section
  613  203.01, Florida Statutes, is amended to read:
  614         203.01 Tax on gross receipts for utility and communications
  615  services.—
  616         (1)(a)1. A tax is imposed on gross receipts from utility
  617  services that are delivered to a retail consumer in this state.
  618  The Such tax shall be levied as provided in paragraphs (b)-(j).
  619         2. A tax is levied on communications services as defined in
  620  s. 202.11(1) 202.11(2). The Such tax shall be applied to the
  621  same services and transactions as are subject to taxation under
  622  chapter 202, and to communications services that are subject to
  623  the exemption provided in s. 202.125(1). The Such tax shall be
  624  applied to the sales price of communications services when sold
  625  at retail, as the such terms are defined in s. 202.11, shall be
  626  due and payable at the same time as the taxes imposed pursuant
  627  to chapter 202, and shall be administered and collected pursuant
  628  to the provisions of chapter 202.
  629         Section 13. Paragraph (a) of subsection (1) of section
  630  610.118, Florida Statutes, is amended to read:
  631         610.118 Impairment; court-ordered operations.—
  632         (1) If an incumbent cable or video service provider is
  633  required to operate under its existing franchise and is legally
  634  prevented by a lawfully issued order of a court of competent
  635  jurisdiction from exercising its right to terminate its existing
  636  franchise pursuant to the terms of s. 610.105, any
  637  certificateholder providing cable service or video service in
  638  whole or in part within the service area that is the subject of
  639  the incumbent cable or video service provider’s franchise shall,
  640  for as long as the court order remains in effect, comply with
  641  the following franchise terms and conditions as applicable to
  642  the incumbent cable or video service provider in the service
  643  area:
  644         (a) The certificateholder shall pay to the municipality or
  645  county:
  646         1. Any prospective lump-sum or recurring per-subscriber
  647  funding obligations to support public, educational, and
  648  governmental access channels or other prospective franchise
  649  required monetary grants related to public, educational, or
  650  governmental access facilities equipment and capital costs.
  651  Prospective lump-sum payments shall be made on an equivalent
  652  per-subscriber basis calculated as follows: the amount of the
  653  prospective funding obligations divided by the number of
  654  subscribers being served by the incumbent cable service provider
  655  at the time of payment, divided by the number of months
  656  remaining in the incumbent cable or video service provider’s
  657  franchise equals the monthly per subscriber amount to be paid by
  658  the certificateholder until the expiration or termination of the
  659  incumbent cable or video service provider’s franchise; and
  660         2. If the incumbent cable or video service provider is
  661  required to make payments for the funding of an institutional
  662  network, the certificateholder shall pay an amount equal to the
  663  incumbent’s funding obligations but not to exceed 1 percent of
  664  the sales price, as defined in s. 202.11(15) 202.11(13), for the
  665  taxable monthly retail sales of cable or video programming
  666  services the certificateholder received from subscribers in the
  667  affected municipality or county. All definitions and exemptions
  668  under chapter 202 apply in the determination of taxable monthly
  669  retail sales of cable or video programming services.
  670         Section 14. Section 624.105, Florida Statutes, is amended
  671  to read:
  672         624.105 Waiver of customer liability.—Any regulated company
  673  as defined in s. 350.111, any electric utility as defined in s.
  674  366.02(2), any utility as defined in s. 367.021(12) or s.
  675  367.022(2) and (7), and any provider of communications services
  676  as defined in s. 202.11(1) 202.11(2) may charge for and include
  677  an optional waiver of liability provision in their customer
  678  contracts under which the entity agrees to waive all or a
  679  portion of the customer’s liability for service from the entity
  680  for a defined period in the event of the customer’s call to
  681  active military service, death, disability, involuntary
  682  unemployment, qualification for family leave, or similar
  683  qualifying event or condition. Such provisions may not be
  684  effective in the customer’s contract with the entity unless
  685  affirmatively elected by the customer. No such provision shall
  686  constitute insurance so long as the provision is a contract
  687  between the entity and its customer.
  688         Section 15. The following changes made in this act are
  689  intended to be remedial in nature and apply retroactively, but
  690  do not provide a basis for an assessment of any tax not paid or
  691  create a right to a refund or credit of any tax paid before the
  692  general effective date of this act:
  693         (1) The changes made in section 2 of this act to
  694  subsections renumbered as subsections (9) and (15) of s. 202.11,
  695  Florida Statutes.
  696         (2) The changes made in section 8 of this act to s. 202.22,
  697  Florida Statutes.
  698         Section 16. This act shall take effect July 1, 2012.
  700  ================= T I T L E  A M E N D M E N T ================
  701         And the title is amended as follows:
  702         Delete everything before the enacting clause
  703  and insert:
  704                        A bill to be entitled                      
  705         An act relating to communications services taxes;
  706         amending s. 202.105, F.S.; revising legislative
  707         intent; amending s. 202.11, F.S.; modifying
  708         definitions; removing the definition of the term
  709         “cable service”; adding definitions for the terms
  710         “digital good,” “digital service,” and “Internet
  711         access service”; revising the definitions of the terms
  712         “communication services,” “information service,”
  713         “mobile communication service,” “sales price,”
  714         “service address,” and “video service”; amending ss.
  715         202.125, 202.16, 202.20, and 202.24, F.S.; conforming
  716         provisions to changes in terminology; amending s.
  717         202.18, F.S.; removing a cross-reference to conform;
  718         amending s. 202.195, F.S.; clarifying provisions
  719         exempting from the public records law certain
  720         proprietary confidential business information held by
  721         a local governmental entity for the purpose of
  722         assessing the local communications services tax;
  723         amending s. 202.22, F.S.; revising provisions relating
  724         to a communications services dealer’s liability for
  725         tax underpayments that result from the incorrect
  726         assignment of service addresses to local taxing
  727         jurisdictions and providing requirements and
  728         conditions with respect thereto; prohibiting the
  729         department from denying a dealer of communications
  730         services a deduction of a specified amount as a
  731         collection allowance under certain circumstances;
  732         amending s. 202.231, F.S.; requiring the Department of
  733         Revenue to aggregate monthly and make available to the
  734         public on a jurisdiction-by-jurisdiction basis certain
  735         sales and net tax information; amending s. 202.26,
  736         F.S.; conforming a cross-reference; amending ss.
  737         203.01, 610.118, and 624.105, F.S.; conforming cross
  738         references; providing for certain retroactive effect;
  739         providing an effective date.