The Florida Senate

¹202.18  Allocation and disposition of tax proceeds.--The proceeds of the communications services taxes remitted under this chapter shall be treated as follows:

(1)  The proceeds of the taxes remitted under s. 202.12(1)(a) and (b) shall be divided as follows:

(a)  The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.

(b)  The remaining portion shall be distributed according to s. 212.20(6).

(2)  The proceeds of the taxes remitted under s. 202.12(1)(c) shall be divided as follows:

(a)  The portion of such proceeds which constitutes gross receipts taxes, imposed at the rate prescribed in chapter 203, shall be deposited as provided by law and in accordance with s. 9, Art. XII of the State Constitution.

(b)  The portion of such proceeds which is derived from the rate component specified in s. 202.12(1)(c)1. shall be allocated to the state and distributed pursuant to s. 212.20(6).

(c)  The remaining portion of such proceeds shall be allocated to the municipalities and counties in proportion to the allocation of receipts from the half-cent sales tax under s. 218.61 and the emergency distribution of such tax under s. 218.65. The department shall distribute the appropriate amount to each municipality and county each month at the same time that local communications services taxes are distributed pursuant to subsection (3).

(3)(a)  Notwithstanding any law to the contrary, the proceeds of each local communications services tax levied by a municipality or county pursuant to s. 202.19, less the department's costs of administration, shall be transferred to the Local Communications Services Tax Clearing Trust Fund and held there to be distributed to such municipality or county. However, the proceeds of any communications services tax imposed pursuant to s. 202.19(5) shall be deposited and disbursed in accordance with ss. 212.054 and 212.055. For purposes of this section, the proceeds of any tax levied by a municipality, county, or school board under s. 202.19 are all funds collected and received by the department pursuant to a specific levy authorized by such section, including any interest and penalties attributable to the tax levy.

(b)  The amount deducted for the costs of administration may not exceed 1 percent of the total revenue generated for all municipalities, counties, and school boards levying a tax pursuant to s. 202.19. The amount deducted for the costs of administration shall be used only for those costs that are attributable to the taxes imposed pursuant to s. 202.19. The total cost of administration shall be prorated among those jurisdictions levying the tax on the basis of the amount collected for a particular jurisdiction to the total amount collected for all such jurisdictions.

(c)1.  Except as otherwise provided in this paragraph, proceeds of the taxes levied pursuant to s. 202.19, less amounts deducted for costs of administration in accordance with paragraph (b), shall be distributed monthly to the appropriate jurisdictions. The proceeds of taxes imposed pursuant to s. 202.19(5) shall be distributed in the same manner as discretionary surtaxes are distributed, in accordance with ss. 212.054 and 212.055.

2.  The department shall make any adjustments to the distributions pursuant to this paragraph which are necessary to reflect the proper amounts due to individual jurisdictions.

History.--ss. 10, 58, ch. 2000-260.

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