CS for SB 2024                                   First Engrossed
       
       
       
       
       
       
       
       
       20102024e1
       
    1                        A bill to be entitled                      
    2         An act relating to the tax on communications and
    3         utility services; amending s. 202.12, F.S.; decreasing
    4         the rate at which the sales price of certain
    5         communications services are taxed; amending s.
    6         202.125, F.S., relating to exemptions from the tax;
    7         inserting a cross-reference to conform to changes made
    8         by the act; amending s. 203.01, F.S.; imposing an
    9         additional tax on certain communications services at a
   10         specified rate; providing for an exemption to apply to
   11         such tax; requiring that the tax on communications
   12         services be included on bills dated on or after a
   13         specified date; amending s. 215.61, F.S.; requiring
   14         that the State Board of Education make specified
   15         adjustments to the figures used by the board in
   16         determining the amount of bond debt that can be
   17         serviced by revenues derived from the gross receipts
   18         tax on utility services; requiring that such
   19         adjustment be based on a specified assumption;
   20         deleting a provision requiring the deduction of
   21         amounts used for debt service when determining fiscal
   22         sufficiency; authorizing a dealer of communications
   23         services to state the combined rate of certain taxes
   24         on a bill for a taxable communications services under
   25         certain circumstances; authorizing the Department of
   26         Revenue to adopt emergency rules to promulgate forms
   27         and instructions; providing for the act to apply to
   28         bills for communications services dated on or after a
   29         certain date; providing an effective date.
   30  
   31  Be It Enacted by the Legislature of the State of Florida:
   32  
   33         Section 1. Paragraph (a) of subsection (1) of section
   34  202.12, Florida Statutes, is amended to read:
   35         202.12 Sales of communications services.—The Legislature
   36  finds that every person who engages in the business of selling
   37  communications services at retail in this state is exercising a
   38  taxable privilege. It is the intent of the Legislature that the
   39  tax imposed by chapter 203 be administered as provided in this
   40  chapter.
   41         (1) For the exercise of such privilege, a tax is levied on
   42  each taxable transaction, and the tax is due and payable as
   43  follows:
   44         (a) Except as otherwise provided in this subsection, at a
   45  rate of 6.65 6.8 percent applied to the sales price of the
   46  communications service which:
   47         1. Originates and terminates in this state, or
   48         2. Originates or terminates in this state and is charged to
   49  a service address in this state,
   50  
   51  when sold at retail, computed on each taxable sale for the
   52  purpose of remitting the tax due. The gross receipts tax imposed
   53  by chapter 203 shall be collected on the same taxable
   54  transactions and remitted with the tax imposed by this
   55  paragraph. If no tax is imposed by this paragraph by reason of
   56  s. 202.125(1), the tax imposed by chapter 203 shall nevertheless
   57  be collected and remitted in the manner and at the time
   58  prescribed for tax collections and remittances under this
   59  chapter.
   60         Section 2. Subsection (1) of section 202.125, Florida
   61  Statutes, is amended to read:
   62         202.125 Sales of communications services; specified
   63  exemptions.—
   64         (1) The separately stated sales price of communications
   65  services sold to residential households is exempt from the tax
   66  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption shall
   67  not apply to any residence that constitutes all or part of a
   68  public lodging establishment as defined in chapter 509, any
   69  mobile communications service, any cable service, or any direct
   70  to-home satellite service.
   71         Section 3. Paragraph (b) of subsection (1) of section
   72  203.01, Florida Statutes, is amended to read:
   73         203.01 Tax on gross receipts for utility and communications
   74  services.—
   75         (1)
   76         (b)1. The rate applied to utility services shall be 2.5
   77  percent.
   78         2. The rate applied to communications services shall be
   79  2.37 percent.
   80         3. There shall be an additional rate of 0.15 percent
   81  applied to communication services subject to the tax levied
   82  pursuant to s. 202.12(1)(a), (c), and (d). The exemption
   83  provided in s. 202.125(1) applies to the any tax levied pursuant
   84  to this subparagraph.
   85         Section 4. Subsection (3) of section 215.61, Florida
   86  Statutes, is amended to read:
   87         215.61 State system of public education capital outlay
   88  bonds.—
   89         (3) No bonds authorized by s. 9(a)(2), Art. XII of the
   90  State Constitution shall be issued in an amount exceeding 90
   91  percent of the amount which the State Board of Education
   92  determines can be serviced by the revenues derived from the
   93  gross receipts tax levied and collected pursuant to chapter 203.
   94  In determining the amount which can be serviced by the gross
   95  receipts tax, the State Board of Education shall use utilize the
   96  average annual amount of revenue collected for the tax periods
   97  during the 24 months immediately preceding the most recent
   98  collection date before prior to the date of issuance of any such
   99  bonds, adjusted to reflect revenues that would have been
  100  collected had legislation enacted into law before the date of
  101  determination been in effect during the 24-month period. Such
  102  adjustment shall be based on the assumption that the provisions
  103  of the enacted legislation had become effective 24 months before
  104  the dates contemplated in the legislation. For purpose of the
  105  approval required by s. 215.73, official estimates of future
  106  collections furnished by the State Board of Education prior to
  107  the estimated date of issuance shall be used to determine fiscal
  108  sufficiency. However, 100 percent of the amount required to
  109  provide for the debt service for the current fiscal year of the
  110  bonds issued prior to July 1, 1975, under the provisions of s.
  111  9(a)(2), Art. XII of the State Constitution shall be deducted in
  112  making the determination.
  113         Section 5. In complying with sections 1 through 3 of this
  114  act, the dealer of communication services may collect a combined
  115  rate of 6.8 percent comprised of 6.65 percent and 0.15 percent
  116  required by ss. 202.12(1)(a) and 203.01(1)(b)3., Florida
  117  Statutes, respectively, as long as the provider properly
  118  reflects the tax collected with respect to the two provisions as
  119  required in the return to the Department of Revenue.
  120         Section 6. The Department of Revenue may, and all
  121  conditions are deemed met to, adopt emergency rules pursuant to
  122  ss. 120.536(1) and 120.54, Florida Statutes, for the purpose of
  123  promulgating such forms and instructions as are required to
  124  effectuate this act.
  125         Section 7. This act shall take effect upon becoming a law,
  126  except that sections 1 through 5 of this act apply to taxable
  127  transactions included on bills for services dated on or after
  128  August 1, 2010.