The Florida Senate

¹202.19  Authorization to impose local communications services tax.--

(1)  The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax.

(2)  The rate of such tax shall be as follows:

(a)  For municipalities and charter counties, the rate shall be up to the maximum rate determined for municipalities and charter counties in accordance with s. 202.20(2).

(b)  For all other counties, the rate shall be up to the maximum rate determined for other counties in accordance with s. 202.20(2).

The rate imposed by any municipality or county shall be expressed in increments of one-tenth of a percent and rounded up to the nearest one-tenth percent.

(3)(a)  The maximum rates established under subsection (2) reflect the rates for communications services taxes imposed under this chapter which are necessary for each municipality or county to raise the maximum amount of revenues which it was authorized to raise prior to July 1, 2000, through the imposition of taxes, charges, and fees, but that it is prohibited from imposing under s. 202.24, other than the discretionary surtax authorized under s. 212.055. It is the legislative intent that the maximum rates for charter counties be calculated by treating them as having had the same authority as municipalities to impose franchise fees on recurring local telecommunication service revenues prior to July 1, 2000. However, the Legislature recognizes that the authority of charter counties to impose such fees is in dispute, and the treatment provided in this section is not an expression of legislative intent that charter counties actually do or do not possess such authority.

(b)  The tax authorized under this section includes any fee or other consideration to which the municipality or county is otherwise entitled for granting permission to dealers of communications services or providers of cable television services, as authorized in 47 U.S.C. s. 542, to use or occupy its roads or rights-of-way for the placement, construction, and maintenance of poles, wires, and other fixtures used in the provision of communications services.

(c)  This subsection does not supersede or impair the right, if any, of a municipality or county to require the payment of consideration or to require the payment of regulatory fees or assessments by persons using or occupying its roads or rights-of-way in a capacity other than that of a dealer of communications services.

(4)(a)  Except as otherwise provided in this section, the tax imposed by any municipality shall be on all communications services subject to tax under s. 202.12 which:

1.  Originate or terminate in this state; and

2.  Are charged to a service address in the municipality.

(b)  The tax imposed by any county under subsection (1) shall be on all communications services subject to tax under s. 202.12 which:

1.  Originate or terminate in this state; and

2.  Are charged to a service address in the unincorporated area of the county.

(5)  In addition to the communications services taxes authorized by subsection (1), a discretionary sales surtax that a county or school board has levied under s. 212.055 is imposed as a local communications services tax under this section, and the rate shall be determined in accordance with s. 202.20(5). Each such tax rate shall be applied, in addition to the other tax rates applied under this chapter, to communications services subject to tax under s. 202.12 which:

(a)  Originate or terminate in this state; and

(b)  Are charged to a service address in the county.

(6)  Notwithstanding any other provision of this section, a tax imposed under this section does not apply to any direct-to-home satellite service.

(7)  Any tax imposed by a municipality, school board, or county under this section also applies to the actual cost of operating a substitute communications system, to be paid in accordance with s. 202.15. This subsection does not apply to the use by any provider of its own communications system to conduct a business of providing communications services or to the use of any communications system operated by a county, a municipality, the state, or any political subdivision of the state.

(8)  Notwithstanding any law to the contrary, a tax imposed under this section shall not exceed $25,000 per calendar year on communications services charges billed to a service address located in a municipality or county imposing a local communications services tax 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 tax 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.

(9)  A municipality or county that imposes a tax under subsection (1) may use the revenues raised by such tax for any public purpose, including, but not limited to, pledging such revenues for the repayment of current or future bonded indebtedness. Revenues raised by a tax imposed under subsection (5) shall be used for the same purposes as the underlying discretionary sales surtax imposed by the county or school board under s. 212.055.

(10)  Notwithstanding any provision of law to the contrary, the exemption set forth in s. 202.125(1) shall not apply to a tax imposed by a municipality, school board, or county pursuant to subsection (4) or subsection (5).

(11)  To the extent that a provider of communications services is required to pay a tax, charge, or other fee under any franchise agreement or ordinance with respect to the services or revenues that are also subject to the tax imposed by this section, such provider is entitled to a credit against the amount payable to the state pursuant to this section in the amount of such tax, charge, or fee with respect to such services or revenues.

History.--ss. 11, 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."