Florida Senate - 2014 SB 966
By Senator Legg
17-00795-14 2014966__
1 A bill to be entitled
2 An act relating to sales and use tax; amending s.
3 212.12, F.S.; revising the method for calculating the
4 amount of the tax; amending ss. 212.04, 212.05, and
5 212.0506, F.S.; conforming cross-references; providing
6 an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Subsections (9) through (11) of section 212.12,
11 Florida Statutes, are amended to read:
12 212.12 Dealer’s credit for collecting tax; penalties for
13 noncompliance; powers of Department of Revenue in dealing with
14 delinquents; brackets applicable to taxable transactions;
15 records required.—
16 (9) Taxes imposed by this chapter upon the privilege of the
17 use, consumption, storage for consumption, or sale of tangible
18 personal property, admissions, license fees, rentals,
19 communication services, and upon the sale or use of services as
20 herein taxed shall be collected by adding upon the basis of an
21 addition of the tax imposed by this chapter to the total price
22 of such tangible personal property, admissions, license fees,
23 rentals, communication or other services, or sale price of such
24 article or articles that are purchased, sold, or leased at any
25 one time by or to a customer or buyer.; The dealer, or person
26 charged herein, shall is required to pay a privilege tax in the
27 amount of the tax imposed by this chapter on the total of his or
28 her gross sales of tangible personal property, admissions,
29 license fees, rentals, and communication services or to collect
30 the a tax upon the sale or use of services, and such person or
31 dealer shall add the tax imposed by this chapter to the price,
32 license fee, rental, or admissions, and communication or other
33 services and collect the total sum from the purchaser, admittee,
34 licensee, lessee, or consumer. The amount of tax to be paid or
35 collected shall be calculated by multiplying the total price,
36 license fee, rental, or admission by 6 percent or, if a county
37 has adopted a discretionary sales surtax, by the 6 percent tax
38 rate plus the discretionary sales surtax rate. If the resulting
39 number includes a fraction of a cent, the tax amount shall be
40 rounded down to the nearest whole cent. The department shall
41 make available in an electronic format or otherwise the tax
42 amounts and the following brackets applicable to all
43 transactions taxable at the rate of 6 percent:
44 (a) On single sales of less than 10 cents, no tax shall be
45 added.
46 (b) On single sales in amounts from 10 cents to 16 cents,
47 both inclusive, 1 cent shall be added for taxes.
48 (c) On sales in amounts from 17 cents to 33 cents, both
49 inclusive, 2 cents shall be added for taxes.
50 (d) On sales in amounts from 34 cents to 50 cents, both
51 inclusive, 3 cents shall be added for taxes.
52 (e) On sales in amounts from 51 cents to 66 cents, both
53 inclusive, 4 cents shall be added for taxes.
54 (f) On sales in amounts from 67 cents to 83 cents, both
55 inclusive, 5 cents shall be added for taxes.
56 (g) On sales in amounts from 84 cents to $1, both
57 inclusive, 6 cents shall be added for taxes.
58 (h) On sales in amounts of more than $1, 6 percent shall be
59 charged upon each dollar of price, plus the appropriate bracket
60 charge upon any fractional part of a dollar.
61 (10) In counties which have adopted a discretionary sales
62 surtax at the rate of 1 percent , the department shall make
63 available in an electronic format or otherwise the tax amounts
64 and the following brackets applicable to all taxable
65 transactions that would otherwise have been transactions taxable
66 at the rate of 6 percent:
67 (a) On single sales of less than 10 cents, no tax shall be
68 added.
69 (b) On single sales in amounts from 10 cents to 14 cents,
70 both inclusive, 1 cent shall be added for taxes.
71 (c) On sales in amounts from 15 cents to 28 cents, both
72 inclusive, 2 cents shall be added for taxes.
73 (d) On sales in amounts from 29 cents to 42 cents, both
74 inclusive, 3 cents shall be added for taxes.
75 (e) On sales in amounts from 43 cents to 57 cents, both
76 inclusive, 4 cents shall be added for taxes.
77 (f) On sales in amounts from 58 cents to 71 cents, both
78 inclusive, 5 cents shall be added for taxes.
79 (g) On sales in amounts from 72 cents to 85 cents, both
80 inclusive, 6 cents shall be added for taxes.
81 (h) On sales in amounts from 86 cents to $1, both
82 inclusive, 7 cents shall be added for taxes.
83 (i) On sales in amounts from $1 up to, and including, the
84 first $5,000 in price, 7 percent shall be charged upon each
85 dollar of price, plus the appropriate bracket charge upon any
86 fractional part of a dollar.
87 (j) On sales in amounts of more than $5,000 in price, 7
88 percent shall be added upon the first $5,000 in price, and 6
89 percent shall be added upon each dollar of price in excess of
90 the first $5,000 in price, plus the bracket charges upon any
91 fractional part of a dollar as provided for in subsection (9).
92 (11) The department shall make available in an electronic
93 format or otherwise the tax amounts and brackets applicable to
94 all taxable transactions that occur in counties that have a
95 surtax at a rate other than 1 percent which transactions would
96 otherwise have been transactions taxable at the rate of 6
97 percent. Likewise, the department shall make available in an
98 electronic format or otherwise the tax amounts and brackets
99 applicable to transactions taxable at 7 percent pursuant to s.
100 212.05(1)(e) and on transactions which would otherwise have been
101 so taxable in counties which have adopted a discretionary sales
102 surtax.
103 Section 2. Paragraph (b) of subsection (1) of section
104 212.04, Florida Statutes, is amended to read:
105 212.04 Admissions tax; rate, procedure, enforcement.—
106 (1)
107 (b) For the exercise of such privilege, a tax is levied at
108 the rate of 6 percent of sales price, or the actual value
109 received from such admissions, which 6 percent shall be added to
110 and collected with all such admissions from the purchaser
111 thereof, and such tax shall be paid for the exercise of the
112 privilege as defined in the preceding paragraph. Each ticket
113 must show on its face the actual sales price of the admission,
114 or each dealer selling the admission must prominently display at
115 the box office or other place where the admission charge is made
116 a notice disclosing the price of the admission, and the tax
117 shall be computed and collected on the basis of the actual price
118 of the admission charged by the dealer. The sale price or actual
119 value of admission shall, for the purpose of this chapter, be
120 that price remaining after deduction of federal taxes and state
121 or locally imposed or authorized seat surcharges, taxes, or
122 fees, if any, imposed upon such admission. The sale price or
123 actual value does not include separately stated ticket service
124 charges that are imposed by a facility ticket office or a
125 ticketing service and added to a separately stated, established
126 ticket price. The rate of tax on each admission shall be as
127 calculated under according to the brackets established by s.
128 212.12(9).
129 Section 3. Subsection (4) of section 212.05, Florida
130 Statutes, is amended to read:
131 212.05 Sales, storage, use tax.—It is hereby declared to be
132 the legislative intent that every person is exercising a taxable
133 privilege who engages in the business of selling tangible
134 personal property at retail in this state, including the
135 business of making mail order sales, or who rents or furnishes
136 any of the things or services taxable under this chapter, or who
137 stores for use or consumption in this state any item or article
138 of tangible personal property as defined herein and who leases
139 or rents such property within the state.
140 (4) The tax imposed pursuant to this chapter shall be due
141 and payable as calculated under according to the brackets set
142 forth in s. 212.12.
143 Section 4. Subsection (6) of section 212.0506, Florida
144 Statutes, is amended to read:
145 212.0506 Taxation of service warranties.—
146 (6) This tax shall be due and payable as calculated under
147 according to the brackets set forth in s. 212.12.
148 Section 5. This act shall take effect July 1, 2014.