The Florida Senate

¹202.12  Sales of communications services.--The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. It is the intent of the Legislature that the tax imposed by chapter 203 be administered as provided in this chapter.

(1)  For the exercise of such privilege, a tax is levied on each taxable transaction, and the tax is due and payable as follows:

²(a)  At the rate calculated pursuant to s. 30, chapter 2000-260, Laws of Florida, applied to the sales price of the communications service, except for direct-to-home satellite service, which:

1.  Originates and terminates in this state, or

2.  Originates or terminates in this state and is charged to a service address in this state,

when sold at retail, computed on each taxable sale for the purpose of remitting the tax due. The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph. If no tax is imposed by this paragraph by reason of s. 202.125(1), the tax imposed by chapter 203 shall nevertheless be collected and remitted in the manner and at the time prescribed for tax collections and remittances under this chapter.

(b)  At the rate set forth in paragraph (a) on the actual cost of operating a substitute communications system, to be paid in accordance with s. 202.15. This paragraph does not apply to the use by any dealer of his or her own communications system to conduct a business of providing communications services or any communications system operated by a county, a municipality, the state, or any political subdivision of the state. The gross receipts tax imposed by chapter 203 shall be applied to the same costs, and remitted with the tax imposed by this paragraph.

³(c)  At a rate to be computed by the Revenue Estimating Conference and approved by the Legislature on the retail sales price of any direct-to-home satellite service received in this state. The rate computed by the Revenue Estimating Conference shall be the sum of:

1.  The rate set forth in paragraph (a); and

2.  The weighted average, based on the aggregate population in the respective taxing jurisdictions, of the rate computed under s. 202.20(2)(a)1. for municipalities and charter counties and the rate computed under such subparagraph for all other counties.

The proceeds of the tax imposed under this paragraph shall be accounted for and distributed in accordance with s. 202.18(2). The gross receipts tax imposed by chapter 203 shall be collected on the same taxable transactions and remitted with the tax imposed by this paragraph.

(2)  A dealer of taxable communications services shall bill, collect, and remit the taxes on communications services imposed pursuant to chapter 203 and this section at a combined rate that is the sum of the rate of tax on communications services prescribed in chapter 203 and the applicable rate of tax prescribed in this section. Each dealer subject to the tax provided in paragraph (1)(b) shall also remit the taxes imposed pursuant to chapter 203 and this section on a combined basis. However, a dealer shall, in reporting each remittance to the department, identify the portion thereof which consists of taxes remitted pursuant to chapter 203. Return forms prescribed by the department shall facilitate such reporting.

(3)  Notwithstanding any law to the contrary, the combined amount of taxes imposed under this section and s. 203.01(1)(a)2. shall not exceed $100,000 per calendar year on charges to any person for interstate communications services that originate outside this state and terminate within this state. This subsection applies only to holders of a direct-pay permit issued under this subsection. A refund may not be given for taxes paid before receiving a direct-pay permit. Upon application, the department may issue a direct-pay permit to the purchaser of communications services authorizing such purchaser to pay tax on such services directly to the department if the majority of such services used by such person are for communications originating outside of this state and terminating in this state. Any dealer of communications services furnishing communications services to the holder of a valid direct-pay permit is relieved of the obligation to collect and remit the taxes imposed under this section and s. 203.01(1)(a)2. on such services. Tax payments and returns pursuant to a direct-pay permit shall be monthly. As used in this subsection, "person" means a single legal entity and does not mean a group or combination of affiliated entities or entities controlled by one person or group of persons.

History.--ss. 3, 58, ch. 2000-260.

¹Note.--

A.  Effective October 1, 2001. Repealed June 30, 2001, by s. 58, ch. 2000-260.

B.  Section 55, ch. 2000-260, provides that "[t]he taxes imposed by ss. 203.01, 202.12, and 202.19, Florida Statutes, on communications services shall be applied in accordance with chapter 202, Florida Statutes, as created by this act, to communications services reflected on bills dated on or after October 1, 2001."

²Note.--Section 30, ch. 2000-260, provides that "[t]he Revenue Estimating Conference shall compute the rate of communications services tax which would be required to be levied under s. 202.12(1)(a), Florida Statutes, to raise, through the imposition of a communications services tax, revenues equal to the taxes estimated to be actually collected under chapter 212, Florida Statutes, on communications services. The rates computed by the Revenue Estimating Conference shall be presented to the Legislature for review and approval during the 2001 Regular Session."

³Note.--Section 31, ch. 2000-260, provides that "[t]he Revenue Estimating Conference shall compute the rate of the tax on the sales price of direct-to-home satellite services pursuant to s. 202.12(1)(c), Florida Statutes, on or before December 31, 2000, and such rate shall be presented to the Legislature for review and approval during the 2001 Regular Session."