Florida Senate - 2023                                    SB 1432
       
       
        
       By Senator Trumbull
       
       
       
       
       
       2-01665C-23                                           20231432__
    1                        A bill to be entitled                      
    2         An act relating to communications services tax;
    3         amending s. 202.12, F.S.; decreasing the tax rate on
    4         the retail sale of communications services; amending
    5         s. 202.19, F.S.; revising the name of the
    6         discretionary communications services tax; requiring a
    7         certain tax remain the same rate as it was on a
    8         specified past date until a specified future date;
    9         specifying the fees, taxes, charges, and other
   10         impositions that the a specified tax replaces;
   11         prohibiting a certain tax passed after a certain date
   12         from being added to the local communications service
   13         tax until a future date; providing an effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Paragraph (a) of subsection (1) of section
   18  202.12, Florida Statutes, is amended to read:
   19         202.12 Sales of communications services.—The Legislature
   20  finds that every person who engages in the business of selling
   21  communications services at retail in this state is exercising a
   22  taxable privilege. It is the intent of the Legislature that the
   23  tax imposed by chapter 203 be administered as provided in this
   24  chapter.
   25         (1) For the exercise of such privilege, a tax is levied on
   26  each taxable transaction and is due and payable as follows:
   27         (a) Except as otherwise provided in this subsection, at the
   28  rate of 3.48 4.92 percent applied to the sales price of the
   29  communications service that:
   30         1. Originates and terminates in this state;, or
   31         2. Originates or terminates in this state and is charged to
   32  a service address in this state,
   33  
   34  when sold at retail, computed on each taxable sale for the
   35  purpose of remitting the tax due. The gross receipts tax imposed
   36  by chapter 203 shall be collected on the same taxable
   37  transactions and remitted with the tax imposed by this
   38  paragraph. If no tax is imposed by this paragraph due to the
   39  exemption provided under s. 202.125(1), the tax imposed by
   40  chapter 203 shall nevertheless be collected and remitted in the
   41  manner and at the time prescribed for tax collections and
   42  remittances under this chapter.
   43         Section 2. Subsections (1), (3), and (5) of section 202.19,
   44  Florida Statutes, are amended, and paragraph (d) is added to
   45  subsection (2) of that section, to read:
   46         202.19 Authorization to impose local communications
   47  services tax.—
   48         (1) The governing authority of each county and municipality
   49  may, by ordinance, levy a local discretionary communications
   50  services tax as provided in this section.
   51         (2)
   52         (d)The local communications services tax rate in effect on
   53  January 1, 2023, may not be increased before January 1, 2026.
   54         (3)(a) The tax authorized under this section replaces other
   55  revenue sources for municipalities and counties and includes the
   56  following taxes, charges, fees, and other impositions to the
   57  extent that the respective local taxing jurisdictions were
   58  authorized to impose those taxes, charges, fees, and other
   59  impositions before July 1, 2000, and after January 1, 2023:
   60         1.With respect to a charter county or municipality:
   61         a.The public service tax on telecommunications authorized
   62  by s. 166.231(9), Florida Statutes (2001).
   63         b.Franchise fees on providers of cable television services
   64  as authorized by 47 U.S.C. s. 542.
   65         c.The public service tax on prepaid calling arrangements.
   66         d.Franchise fees on dealers of communications services
   67  that use the public roads or rights-of-way.
   68         e.Actual permit fees relating to placing or maintaining
   69  facilities in or on public roads or rights-of-way collected from
   70  providers of long-distance, cable, and mobile communications
   71  services for the fiscal year ending September 30, 1999; however,
   72  if a municipality or charter county elected to continue charging
   73  permit fees as authorized by s. 337.401 on or before January 1,
   74  2019, the fees may not be included as a replaced revenue source.
   75         f.Application fees, transfer fees, renewal fees, or claims
   76  for related costs to which the municipality or county is
   77  otherwise entitled for granting permission to dealers of
   78  communications services, including providers of cable television
   79  services as authorized by 47 U.S.C. s. 542, to use or occupy its
   80  roads or rights-of-way for the placement, construction, and
   81  maintenance of poles, wires, and other fixtures used in the
   82  provision of communications services.
   83         2.With respect to a noncharter county, franchise fees on
   84  providers of cable television services as authorized by 47
   85  U.S.C. s. 542 includes and is in lieu of any fee or other
   86  consideration, including, but not limited to, application fees,
   87  transfer fees, renewal fees, or claims for related costs, to
   88  which the municipality or county is otherwise entitled for
   89  granting permission to dealers of communications services,
   90  including, but not limited to, providers of cable television
   91  services, as authorized in 47 U.S.C. s. 542, to use or occupy
   92  its roads or rights-of-way for the placement, construction, and
   93  maintenance of poles, wires, and other fixtures used in the
   94  provision of communications services.
   95         (b) This subsection does not supersede or impair the right,
   96  if any, of a municipality or county to require the payment of
   97  consideration or to require the payment of regulatory fees or
   98  assessments by persons using or occupying its roads or rights
   99  of-way in a capacity other than that of a dealer of
  100  communications services.
  101         (5) In addition to the communications services taxes
  102  authorized by subsection (1), a discretionary sales surtax that
  103  a county or school board has levied under s. 212.055 is imposed
  104  as a local communications services tax under this section, and
  105  the rate shall be determined in accordance with s. 202.20(3).
  106  However, any increase to the discretionary sales surtax levied
  107  under s. 212.055 on or after January 1, 2023, may not be added
  108  to the local communication services tax under this section
  109  before January 1, 2026.
  110         (a) Except as otherwise provided in this subsection, each
  111  such tax rate shall be applied, in addition to the other tax
  112  rates applied under this chapter, to communications services
  113  subject to tax under s. 202.12 which:
  114         1. Originate or terminate in this state; and
  115         2. Are charged to a service address in the county.
  116         (b) With respect to private communications services, the
  117  tax shall be on the sales price of such services provided within
  118  the county, which shall be determined in accordance with the
  119  following provisions:
  120         1. Any charge with respect to a channel termination point
  121  located within such county;
  122         2. Any charge for the use of a channel between two channel
  123  termination points located in such county; and
  124         3. Where channel termination points are located both within
  125  and outside of such county:
  126         a. If any segment between two such channel termination
  127  points is separately billed, 50 percent of such charge; and
  128         b. If any segment of the circuit is not separately billed,
  129  an amount equal to the total charge for such circuit multiplied
  130  by a fraction, the numerator of which is the number of channel
  131  termination points within such county and the denominator of
  132  which is the total number of channel termination points of the
  133  circuit.
  134         Section 3. This act shall take effect upon becoming a law.