Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS for CS for CS for SB 1060
                                Barcode 869686                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                Floor: 1/AD/2R         .                                
             03/09/2012 03:44 PM       .                                

       Senator Bogdanoff moved the following:
    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         (2)(3) “Dealer” means a person registered with the
   82  department as a provider of communications services in this
   83  state.
   84         (3)(4) “Department” means the Department of Revenue.
   85         (4)(5) “Direct-to-home satellite service” has the meaning
   86  ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).
   87         (5)(6) “Information service” means the offering of a
   88  capability for generating, acquiring, storing, transforming,
   89  processing, retrieving, using, or making available information
   90  via communications services, including, but not limited to,
   91  electronic publishing, web-hosting service, and end-user 900
   92  number service. The term does not include any video, audio, or
   93  other programming service that uses point-to-multipoint
   94  distribution by which programming is delivered, transmitted, or
   95  broadcast by any means, including any interaction that may be
   96  necessary for selecting and using the service, regardless of
   97  whether the programming is delivered, transmitted, or broadcast
   98  over facilities owned or operated by the seller or another, or
   99  whether denominated as cable service or as basic, extended,
  100  premium, pay-per-view, digital, music, or two-way cable service.
  101         (6) “Internet access service” has the same meaning as
  102  ascribed to the term “Internet access” by s. 1105(5) of the
  103  Internet Tax Freedom Act, 47 U.S.C. s. 151 note, as amended by
  104  Pub. L. No. 110-108.
  105         (7) “Mobile communications service” means commercial mobile
  106  radio service, as defined in 47 C.F.R. s. 20.3 as in effect on
  107  June 1, 1999. The term does not include air-ground
  108  radiotelephone service as defined in 47 C.F.R. s. 22.99 as in
  109  effect on June 1, 1999.
  110         (8) “Person” has the meaning ascribed in s. 212.02.
  111         (9) “Prepaid calling arrangement” means the separately
  112  stated retail sale by advance payment of communications services
  113  that consist exclusively of telephone calls originated by using
  114  an access number, authorization code, or other means that may be
  115  manually, electronically, or otherwise entered, and that are
  116  sold in predetermined units or dollars of which the number
  117  declines with use in a known amount.
  118         (10) “Purchaser” means the person paying for or obligated
  119  to pay for communications services.
  120         (11) “Retail sale” means the sale of communications
  121  services for any purpose other than for resale or for use as a
  122  component part of or for integration into communications
  123  services to be resold in the ordinary course of business.
  124  However, any sale for resale must comply with s. 202.16(2) and
  125  the rules adopted thereunder.
  126         (12) “Sale” means the provision of communications services
  127  for a consideration.
  128         (13) “Sales price” means the total amount charged in money
  129  or other consideration by a dealer for the sale of the right or
  130  privilege of using communications services in this state,
  131  including any property or other service, not described in
  132  paragraph (a), which is services that are part of the sale and
  133  for which the charge is not separately itemized on a customer’s
  134  bill or separately allocated under subparagraph (b)8. The sales
  135  price of communications services may shall not be reduced by any
  136  separately identified components of the charge which that
  137  constitute expenses of the dealer, including, but not limited
  138  to, sales taxes on goods or services purchased by the dealer,
  139  property taxes, taxes measured by net income, and universal
  140  service fund fees.
  141         (a) The sales price of communications services includes
  142  shall include, whether or not separately stated, charges for any
  143  of the following:
  144         1. The connection, movement, change, or termination of
  145  communications services.
  146         2. The detailed billing of communications services.
  147         3. The sale of directory listings in connection with a
  148  communications service.
  149         4. Central office and custom calling features.
  150         5. Voice mail and other messaging service.
  151         6. Directory assistance.
  152         7. The service of sending or receiving a document commonly
  153  referred to as a facsimile or “fax,” except when performed
  154  during the course of providing professional or advertising
  155  services.
  156         (b) The sales price of communications services does not
  157  include charges for any of the following:
  158         1. An Any excise tax, sales tax, or similar tax levied by
  159  the United States or any state or local government on the
  160  purchase, sale, use, or consumption of any communications
  161  service, including, but not limited to, a any tax imposed under
  162  this chapter or chapter 203 which is permitted or required to be
  163  added to the sales price of such service, if the tax is stated
  164  separately.
  165         2. A Any fee or assessment levied by the United States or
  166  any state or local government, including, but not limited to,
  167  regulatory fees and emergency telephone surcharges, which must
  168  is required to be added to the price of the such service if the
  169  fee or assessment is separately stated.
  170         3. Communications services paid for by inserting coins into
  171  coin-operated communications devices available to the public.
  172         4. The sale or recharge of a prepaid calling arrangement.
  173         5. The provision of air-to-ground communications services,
  174  defined as a radio service provided to a purchaser purchasers
  175  while on board an aircraft.
  176         6. A dealer’s internal use of communications services in
  177  connection with its business of providing communications
  178  services.
  179         7. Charges for property or other services that are not part
  180  of the sale of communications services, if such charges are
  181  stated separately from the charges for communications services.
  182         8. To the extent required by federal law, Charges for goods
  183  or services that are not subject to tax under this chapter,
  184  including Internet access services but excluding any item
  185  described in paragraph (a), that which are not separately
  186  itemized on a customer’s bill, but that which can be reasonably
  187  identified from the selling dealer’s books and records kept in
  188  the regular course of business. The dealer may support the
  189  allocation of charges with books and records kept in the regular
  190  course of business covering the dealer’s entire service area,
  191  including territories outside this state.
  192         (14) “Service address” means:
  193         (a) Except as otherwise provided in this section:
  194         1. The location of the communications equipment from which
  195  communications services originate or at which communications
  196  services are received by the customer;
  197         2. In the case of a communications service paid through a
  198  credit or payment mechanism that does not relate to a service
  199  address, such as a bank, travel, debit, or credit card, and in
  200  the case of third-number and calling-card calls, the term
  201  “service address” means the address of the central office, as
  202  determined by the area code and the first three digits of the
  203  seven-digit originating telephone number; or
  204         3. If the location of the equipment described in
  205  subparagraph 1. is not known and subparagraph 2. is
  206  inapplicable, the term “service address” means the location of
  207  the customer’s primary use of the communications service. For
  208  purposes of this subparagraph, the location of the customer’s
  209  primary use of a communications service is the residential
  210  street address or the business street address of the customer.
  211         (b) In the case of video cable services and direct-to-home
  212  satellite services, the location where the customer receives the
  213  services in this state.
  214         (c) In the case of mobile communications services, the
  215  customer’s place of primary use.
  216         (15) “Unbundled network element” means a network element,
  217  as defined in 47 U.S.C. s. 153(29), to which access is provided
  218  on an unbundled basis pursuant to 47 U.S.C. s. 251(c)(3).
  219         (16) “Private communications service” means a
  220  communications service that entitles the subscriber or user to
  221  exclusive or priority use of a communications channel or group
  222  of channels between or among channel termination points,
  223  regardless of the manner in which such channel or channels are
  224  connected, and includes switching capacity, extension lines,
  225  stations, and any other associated services that which are
  226  provided in connection with the use of such channel or channels.
  227         (17)(a) “Customer” means:
  228         1. The person or entity that contracts with the home
  229  service provider for mobile communications services; or
  230         2. If the end user of mobile communications services is not
  231  the contracting party, the end user of the mobile communications
  232  service. This subparagraph only applies for the purpose of
  233  determining the place of primary use.
  234         (b) “Customer” does not include:
  235         1. A reseller of mobile communications services; or
  236         2. A serving carrier under an agreement to serve the
  237  customer outside the home service provider’s licensed service
  238  area.
  239         (18) “Enhanced zip code” means a United States postal zip
  240  code of 9 or more digits.
  241         (19) “Home service provider” means the facilities-based
  242  carrier or reseller with which the customer contracts for the
  243  provision of mobile communications services.
  244         (20) “Licensed service area” means the geographic area in
  245  which the home service provider is authorized by law or contract
  246  to provide mobile communications service to the customer.
  247         (21) “Place of primary use” means the street address
  248  representative of where the customer’s use of the mobile
  249  communications service primarily occurs, which must be:
  250         (a) The residential street address or the primary business
  251  street address of the customer; and
  252         (b) Within the licensed service area of the home service
  253  provider.
  254         (22)(a) “Reseller” means a provider who purchases
  255  communications services from another communications service
  256  provider and then resells, uses as a component part of, or
  257  integrates the purchased services into a mobile communications
  258  service.
  259         (b) “Reseller” does not include a serving carrier with
  260  which a home service provider arranges for the services to its
  261  customers outside the home service provider’s licensed service
  262  area.
  263         (23) “Serving carrier” means a facilities-based carrier
  264  providing mobile communications service to a customer outside a
  265  home service provider’s or reseller’s licensed service area.
  266         (24) “Video service” means the transmission of video,
  267  audio, or other programming service to a purchaser, and the
  268  purchaser interaction, if any, required for the selection or use
  269  of a programming service, regardless of whether the programming
  270  is transmitted over facilities owned or operated by the video
  271  service provider or over facilities owned or operated by another
  272  dealer of communications services. The term includes point-to
  273  point and point-to-multipoint distribution services through
  274  which programming is transmitted or broadcast by microwave or
  275  other equipment directly to the purchaser’s premises, but does
  276  not include direct-to-home satellite service. The term includes
  277  basic, extended, premium, pay-per-view, digital video, two-way
  278  cable, and music services has the same meaning as that provided
  279  in s. 610.103.
  280         Section 3. Subsection (1) of section 202.125, Florida
  281  Statutes, is amended to read:
  282         202.125 Sales of communications services; specified
  283  exemptions.—
  284         (1) The separately stated sales price of communications
  285  services sold to residential households is exempt from the tax
  286  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does
  287  not apply to any residence that constitutes all or part of a
  288  transient public lodging establishment as defined in chapter
  289  509, any mobile communications service, any video cable service,
  290  or any direct-to-home satellite service.
  291         Section 4. Paragraph (a) of subsection (2) of section
  292  202.16, Florida Statutes, is amended to read:
  293         202.16 Payment.—The taxes imposed or administered under
  294  this chapter and chapter 203 shall be collected from all dealers
  295  of taxable communications services on the sale at retail in this
  296  state of communications services taxable under this chapter and
  297  chapter 203. The full amount of the taxes on a credit sale,
  298  installment sale, or sale made on any kind of deferred payment
  299  plan is due at the moment of the transaction in the same manner
  300  as a cash sale.
  301         (2)(a) A sale of communications services that are used as a
  302  component part of or integrated into a communications service or
  303  prepaid calling arrangement for resale, including, but not
  304  limited to, carrier-access charges, interconnection charges paid
  305  by providers of mobile communication services or other
  306  communication services, charges paid by a video cable service
  307  provider providers for the purchase of video programming or the
  308  transmission of video or other programming by another dealer of
  309  communications services, charges for the sale of unbundled
  310  network elements, and any other intercompany charges for the use
  311  of facilities for providing communications services for resale,
  312  must be made in compliance with the rules of the department. A
  313  Any person who makes a sale for resale which is not in
  314  compliance with these rules is liable for any tax, penalty, and
  315  interest due for failing to comply, to be calculated pursuant to
  316  s. 202.28(2)(a).
  317         Section 5. Paragraph (c) of subsection (3) of section
  318  202.18, Florida Statutes, is amended to read:
  319         202.18 Allocation and disposition of tax proceeds.—The
  320  proceeds of the communications services taxes remitted under
  321  this chapter shall be treated as follows:
  322         (3)
  323         (c)1. Except as otherwise provided in this paragraph,
  324  proceeds of the taxes levied pursuant to s. 202.19, less amounts
  325  deducted for costs of administration in accordance with
  326  paragraph (b), shall be distributed monthly to the appropriate
  327  jurisdictions. The proceeds of taxes imposed pursuant to s.
  328  202.19(5) shall be distributed in the same manner as
  329  discretionary surtaxes are distributed, in accordance with ss.
  330  212.054 and 212.055.
  331         2. The department shall make any adjustments to the
  332  distributions pursuant to this section which are necessary to
  333  reflect the proper amounts due to individual jurisdictions or
  334  trust funds. In the event that the department adjusts amounts
  335  due to reflect a correction in the situsing of a customer, such
  336  adjustment shall be limited to the amount of tax actually
  337  collected from such customer by the dealer of communication
  338  services.
  339         3.a. Notwithstanding the time period specified in s.
  340  202.22(5), Adjustments in distributions which are necessary to
  341  correct misallocations between jurisdictions shall be governed
  342  by this subparagraph. If the department determines that
  343  misallocations between jurisdictions occurred, it shall provide
  344  written notice of such determination to all affected
  345  jurisdictions. The notice shall include the amount of the
  346  misallocations, the basis upon which the determination was made,
  347  data supporting the determination, and the identity of each
  348  affected jurisdiction. The notice shall also inform all affected
  349  jurisdictions of their authority to enter into a written
  350  agreement establishing a method of adjustment as described in
  351  sub-subparagraph c.
  352         b. An adjustment affecting a distribution to a jurisdiction
  353  which is less than 90 percent of the average monthly
  354  distribution to that jurisdiction for the 6 months immediately
  355  preceding the department’s determination, as reported by all
  356  communications services dealers, shall be made in the month
  357  immediately following the department’s determination that
  358  misallocations occurred.
  359         c. If an adjustment affecting a distribution to a
  360  jurisdiction equals or exceeds 90 percent of the average monthly
  361  distribution to that jurisdiction for the 6 months immediately
  362  preceding the department’s determination, as reported by all
  363  communications services dealers, the affected jurisdictions may
  364  enter into a written agreement establishing a method of
  365  adjustment. If the agreement establishing a method of adjustment
  366  provides for payments of local communications services tax
  367  monthly distributions, the amount of any such payment agreed to
  368  may not exceed the local communications services tax monthly
  369  distributions available to the jurisdiction that was allocated
  370  amounts in excess of those to which it was entitled. If affected
  371  jurisdictions execute a written agreement specifying a method of
  372  adjustment, a copy of the written agreement shall be provided to
  373  the department no later than the first day of the month
  374  following 90 days after the date the department transmits notice
  375  of the misallocation. If the department does not receive a copy
  376  of the written agreement within the specified time period, an
  377  adjustment affecting a distribution to a jurisdiction made
  378  pursuant to this sub-subparagraph shall be prorated over a time
  379  period that equals the time period over which the misallocations
  380  occurred.
  381         Section 6. Subsections (5) and (6) of section 202.22,
  382  Florida Statutes, are amended to read:
  383         202.22 Determination of local tax situs.—
  384         (5) If a dealer of communications services does not use one
  385  or more of the methods specified in subsection (1) for
  386  determining the local taxing jurisdiction in which one or more
  387  service addresses are a service address is located and:
  388         (a) The dealer’s failure to use one or more of such methods
  389  results in a net aggregate underpayment of all taxes levied
  390  pursuant to s. 202.19 with respect to one or more tax periods
  391  that are being examined by the department under the provisions
  392  of this chapter; and
  393         (b) The department has determined the misallocations
  394  between jurisdictions for all taxes levied pursuant to s. 202.19
  395  and collected by the dealer with respect to any tax period being
  396  examined by the department; then,
  398  the dealer of communications services may be held liable to the
  399  department for the net aggregate underpayment of any tax, and
  400  for including interest and penalties attributable to the net
  401  aggregate underpayment of tax, which is due as a result of
  402  assigning one or more the service addresses address to an
  403  incorrect local taxing jurisdiction. Subject to the provisions
  404  of ss. 202.22(8), 202.34, and 202.35(3) However, the dealer of
  405  communications services is not liable for any tax, interest, or
  406  penalty under this subsection unless the department has
  407  determined the net aggregate underpayment of tax for any tax
  408  period that is being examined, taking into account all
  409  underpayments and overpayments for such period or periods to the
  410  extent that such amount was collected and remitted by the dealer
  411  of communications services with respect to a tax imposed by
  412  another local taxing jurisdiction. Upon determining that an
  413  amount was collected and remitted by a dealer of communications
  414  services with respect to a tax imposed by another local taxing
  415  jurisdiction, the department shall adjust the respective amounts
  416  of the proceeds paid to each such taxing jurisdiction under s.
  417  202.18 in the month immediately following such determination.
  418         (6)(a) Pursuant to rules adopted by the department, each
  419  dealer of communications services must notify the department of
  420  the methods it intends to employ for determining the local
  421  taxing jurisdiction in which service addresses are located.
  422         (b) Notwithstanding s. 202.28, if a dealer of
  423  communications services:
  424         1. Employs a method of assigning service addresses other
  425  than as set forth in paragraph (1)(a), paragraph (1)(b), or
  426  paragraph (1)(c), the deduction allowed to the dealer of
  427  communications services as compensation under s. 202.28 shall be
  428  0.25 percent of that portion of the tax due and accounted for
  429  and remitted to the department which is attributable to such
  430  method of assigning service addresses other than as set forth in
  431  paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c).
  432         2. Employs a method of assigning service addresses as set
  433  forth in paragraph (1)(a), paragraph (1)(b), or paragraph
  434  (1)(c), the department may not deny the deduction allowed to the
  435  dealer of communications services as compensation allowed under
  436  s. 202.28 because the dealer assigned one or more service
  437  addresses to an incorrect local taxing jurisdiction.
  438         Section 7. Subsection (3) is added to section 202.231,
  439  Florida Statutes, to read:
  440         202.231 Provision of information to local taxing
  441  jurisdictions.—
  442         (3) The gross taxable sales and the total net amount
  443  transferred to the jurisdiction, showing the net taxes remitted
  444  by dealers less the administrative fees deducted by the
  445  department contained in the monthly reports required by this
  446  section, shall be aggregated on a jurisdiction-by-jurisdiction
  447  basis, and the aggregate jurisdiction-by-jurisdiction
  448  information shall be made available by the department to the
  449  public through the department’s website for each fiscal year
  450  this chapter has been in effect.
  451         Section 8. Paragraphs (a) and (c) of subsection (2) of
  452  section 202.24, Florida Statutes, are amended to read:
  453         202.24 Limitations on local taxes and fees imposed on
  454  dealers of communications services.—
  455         (2)(a) Except as provided in paragraph (c), each public
  456  body is prohibited from:
  457         1. Levying on or collecting from dealers or purchasers of
  458  communications services any tax, charge, fee, or other
  459  imposition on or with respect to the provision or purchase of
  460  communications services.
  461         2. Requiring any dealer of communications services to enter
  462  into or extend the term of a franchise or other agreement that
  463  requires the payment of a tax, charge, fee, or other imposition.
  464         3. Adopting or enforcing any provision of any ordinance or
  465  agreement to the extent that such provision obligates a dealer
  466  of communications services to charge, collect, or pay to the
  467  public body a tax, charge, fee, or other imposition.
  469  Municipalities and counties may not negotiate those terms and
  470  conditions related to franchise fees or the definition of gross
  471  revenues or other definitions or methodologies related to the
  472  payment or assessment of franchise fees on providers of cable or
  473  video services.
  474         (c) This subsection does not apply to:
  475         1. Local communications services taxes levied under this
  476  chapter.
  477         2. Ad valorem taxes levied pursuant to chapter 200.
  478         3. Business taxes levied under chapter 205.
  479         4. “911” service charges levied under chapter 365.
  480         5. Amounts charged for the rental or other use of property
  481  owned by a public body which is not in the public rights-of-way
  482  to a dealer of communications services for any purpose,
  483  including, but not limited to, the placement or attachment of
  484  equipment used in the provision of communications services.
  485         6. Permit fees of general applicability which are not
  486  related to placing or maintaining facilities in or on public
  487  roads or rights-of-way.
  488         7. Permit fees related to placing or maintaining facilities
  489  in or on public roads or rights-of-way pursuant to s. 337.401.
  490         8. Any in-kind requirements, institutional networks, or
  491  contributions for, or in support of, the use or construction of
  492  public, educational, or governmental access facilities allowed
  493  under federal law and imposed on providers of cable or video
  494  service pursuant to any existing ordinance or an existing
  495  franchise agreement granted by each municipality or county,
  496  under which ordinance or franchise agreement service is provided
  497  before prior to July 1, 2007, or as permitted under chapter 610.
  498  Nothing in This subparagraph does not shall prohibit the ability
  499  of providers of cable or video service from recovering the to
  500  recover such expenses as allowed under federal law.
  501         9. Special assessments and impact fees.
  502         10. Pole attachment fees that are charged by a local
  503  government for attachments to utility poles owned by the local
  504  government.
  505         11. Utility service fees or other similar user fees for
  506  utility services.
  507         12. Any other generally applicable tax, fee, charge, or
  508  imposition authorized by general law on July 1, 2000, which is
  509  not specifically prohibited by this subsection or included as a
  510  replaced revenue source in s. 202.20.
  511         Section 9. Paragraph (a) of subsection (1) of section
  512  203.01, Florida Statutes, is amended to read:
  513         203.01 Tax on gross receipts for utility and communications
  514  services.—
  515         (1)(a)1. A tax is imposed on gross receipts from utility
  516  services that are delivered to a retail consumer in this state.
  517  The Such tax shall be levied as provided in paragraphs (b)-(j).
  518         2. A tax is levied on communications services as defined in
  519  s. 202.11(1) 202.11(2). The Such tax shall be applied to the
  520  same services and transactions as are subject to taxation under
  521  chapter 202, and to communications services that are subject to
  522  the exemption provided in s. 202.125(1). The Such tax shall be
  523  applied to the sales price of communications services when sold
  524  at retail, as the such terms are defined in s. 202.11, shall be
  525  due and payable at the same time as the taxes imposed pursuant
  526  to chapter 202, and shall be administered and collected pursuant
  527  to the provisions of chapter 202.
  528         Section 10. Section 624.105, Florida Statutes, is amended
  529  to read:
  530         624.105 Waiver of customer liability.—Any regulated company
  531  as defined in s. 350.111, any electric utility as defined in s.
  532  366.02(2), any utility as defined in s. 367.021(12) or s.
  533  367.022(2) and (7), and any provider of communications services
  534  as defined in s. 202.11(1) 202.11(2) may charge for and include
  535  an optional waiver of liability provision in their customer
  536  contracts under which the entity agrees to waive all or a
  537  portion of the customer’s liability for service from the entity
  538  for a defined period in the event of the customer’s call to
  539  active military service, death, disability, involuntary
  540  unemployment, qualification for family leave, or similar
  541  qualifying event or condition. Such provisions may not be
  542  effective in the customer’s contract with the entity unless
  543  affirmatively elected by the customer. No such provision shall
  544  constitute insurance so long as the provision is a contract
  545  between the entity and its customer.
  546         Section 11. The following changes made in this act are
  547  intended to be remedial in nature and apply retroactively, but
  548  do not provide a basis for an assessment of any tax not paid or
  549  create a right to a refund or credit of any tax paid before the
  550  general effective date of this act:
  551         (1) The changes made in section 2 of this act to subsection
  552  (13) of s. 202.11, Florida Statutes.
  553         (2) The changes made in section 6 of this act to s. 202.22,
  554  Florida Statutes.
  555         Section 12. Effective upon this act becoming a law:
  556         (1) The Communications Services Tax Working Group is
  557  created and housed for administrative purposes within the
  558  Department of Revenue.
  559         (2) The working group shall consist of 9 members as
  560  follows:
  561         (a) The executive director of the Department of Revenue, or
  562  his or her designee, who shall serve as chairperson and as a
  563  nonvoting member and who shall appoint the remaining members.
  564         (b) Four members, that may include, but not limited to,
  565  video service providers, direct-to-home satellite service
  566  providers, local phone service providers, and wireless providers
  567  who provide prepaid services.
  568         (c) Two representatives of counties.
  569         (d) Two representatives of municipalities.
  570         (3) Members of the working group are not entitled to
  571  receive reimbursement for per diem and travel expenses other
  572  than reimbursement provided by their respective company, group,
  573  office, or agency.
  574         (4) The working group shall:
  575         (a) Review national and state tax policies relating to the
  576  communications industry;
  577         (b) Review the historical amount of tax revenue that has
  578  been generated by the communications services taxes imposed or
  579  administered pursuant to chapter 202, Florida Statutes, for the
  580  purposes of determining the effect that laws passed in the past
  581  5 years have had on declining revenues;
  582         (c) Review the extent to which this revenue has been relied
  583  on to secure bonded indebtedness;
  584         (d) Review the fairness of the state’s communications tax
  585  laws and the administrative burdens it contains, including
  586  whether the applicability of the tax laws is reasonably clear to
  587  communications services providers, retailers, customers, local
  588  government entities and state administrators;
  589         (e) Identify options for streamlining the administrative
  590  system; and
  591         (f) Identify options that remove competitive advantages
  592  within the industry as it relates to the state’s tax structure
  593  without unduly reducing revenue to local governments.
  594         (5) The working group shall prepare a report that addresses
  595  each issue specified in subsection (4). The group shall submit
  596  the report to the Governor, the President of the Senate, and the
  597  Speaker of the House of Representatives by February 1, 2013. The
  598  working group shall hold meetings as frequently as deemed
  599  necessary by the chair to produce the report.
  600         Section 13. Except as otherwise expressly provided in this
  601  act, this act shall take effect July 1, 2012.
  603  ================= T I T L E  A M E N D M E N T ================
  604         And the title is amended as follows:
  605         Delete everything before the enacting clause
  606  and insert:
  607                        A bill to be entitled                      
  608         An act relating to communications services taxes;
  609         amending s. 202.105, F.S.; revising legislative
  610         intent; amending s. 202.11, F.S.; modifying
  611         definitions; removing the definition of the term
  612         “cable service”; adding a definition for the term
  613         “Internet access service”; revising the definitions of
  614         the terms “communication services,” “information
  615         service,” “sales price,” “service address,” and “video
  616         service”; amending ss. 202.125, 202.16, and 202.24,
  617         F.S.; conforming provisions to changes in terminology;
  618         amending s. 202.18, F.S.; removing a cross-reference
  619         to conform; amending s. 202.22, F.S.; revising
  620         provisions relating to a communications services
  621         dealer’s liability for tax underpayments that result
  622         from the incorrect assignment of service addresses to
  623         local taxing jurisdictions and providing requirements
  624         and conditions with respect thereto; prohibiting the
  625         Department of Revenue from denying a dealer of
  626         communications services a deduction of a specified
  627         amount as a collection allowance under certain
  628         circumstances; amending s. 202.231, F.S.; requiring
  629         the Department of Revenue to aggregate monthly and
  630         make available to the public on a jurisdiction-by
  631         jurisdiction basis certain sales and net tax
  632         information; amending ss. 203.01 and 624.105, F.S.;
  633         conforming cross-references; providing for certain
  634         retroactive effect; creating the Communications
  635         Services Tax Working Group; housing the working group
  636         in the Department of Revenue for administrative
  637         purposes; providing for membership; limiting the
  638         reimbursement of members for per diem and travel
  639         expenses; providing issues that the working group will
  640         study; requiring the working group to hold meetings;
  641         providing for a report to the Governor and Legislature
  642         by a certain date; providing effective dates.