Florida Senate - 2013                                    SB 1422
       
       
       
       By Senator Richter
       
       
       
       
       23-00817-13                                           20131422__
    1                        A bill to be entitled                      
    2         An act relating to the communications services tax;
    3         providing legislative findings and intent; amending s.
    4         202.11, F.S.; deleting the definition of the term
    5         “enhanced zip code” and revising the definition of the
    6         term “video service”; amending s. 202.12, F.S.;
    7         revising the communications services tax rate on sales
    8         of communications services; deleting provisions that
    9         impose a communications services tax on the retail
   10         sale of direct-to-home satellite services and require
   11         the collection and remittance of the gross receipts
   12         tax on the same transaction; conforming a cross
   13         reference; amending s. 202.125, F.S.; deleting an
   14         exemption from the communications services tax and
   15         gross receipts tax for the separately stated sales
   16         price of communications services sold to residential
   17         households and the exception to such exemption for
   18         transient public lodging establishments, mobile
   19         communications services, video services, or direct-to
   20         home satellite services; conforming cross-references;
   21         amending ss. 202.13 and 202.151, F.S.; conforming
   22         cross-references; amending s. 202.155, F.S.; providing
   23         for the future repeal of such section relating to
   24         special rules for establishing a customer’s place of
   25         primary use of mobile communications services;
   26         conforming a cross-reference; amending s. 202.16,
   27         F.S.; conforming a cross-reference; amending s.
   28         202.18, F.S.; revising the allocation and disposition
   29         formula applicable to proceeds of the communications
   30         services tax and certain proceeds of the gross
   31         receipts tax; requiring a local government to reduce
   32         its ad valorem tax mileage rate to offset certain
   33         increases in communications services tax revenues;
   34         authorizing a local government to elect not to offset
   35         such revenues by adoption of a resolution in a
   36         specified manner; providing responsibilities and
   37         duties for local governments and the Department of
   38         Revenue relating to such resolutions; conforming
   39         provisions to changes made by the act; repealing s.
   40         202.19, F.S., relating to the authorization to impose
   41         the local communications services tax; amending ss.
   42         202.193 and 202.195, F.S.; conforming cross
   43         references; repealing ss. 202.20, 202.21, and 202.22,
   44         F.S., relating to the local communications services
   45         tax conversion rates, the effective dates and
   46         procedures for informing dealers of communications
   47         services of tax levies and rate changes, and the
   48         determination of the local tax situs for imposition of
   49         the tax, respectively; amending s. 202.23, F.S.;
   50         conforming cross-references; amending s. 202.231,
   51         F.S.; providing for the future repeal of such section
   52         relating to providing information to local taxing
   53         jurisdictions concerning the local communications
   54         services tax; amending s. 202.24, F.S.; conforming
   55         cross-references; defining the term “replaced revenue
   56         sources”; amending s. 202.26, F.S.; revising the
   57         Department of Revenue’s authority to adopt rules
   58         relating to a dealer’s exercise of due diligence with
   59         respect to certain records and methods necessary for
   60         the collection of the local communications services
   61         tax; conforming cross-references; amending ss. 202.27,
   62         202.28, 202.29, and 202.35, F.S.; conforming cross
   63         references; repealing ss. 202.37, 202.38, 202.381, and
   64         203.001, F.S., relating to special rules for
   65         administration of the local communications services
   66         tax, special rules for bad debts and adjustments under
   67         specified previously existing taxes, the transition
   68         from previously existing taxes, and the combined rate
   69         for communications services and the gross receipts tax
   70         on utility services, respectively; amending s. 203.01,
   71         F.S.; conforming cross-references; revising the tax
   72         rate levied on communications services; amending ss.
   73         218.67, 288.1045, 288.106, and 213.053, F.S.;
   74         conforming cross-references; amending s. 337.401,
   75         F.S.; deleting the authority for municipalities,
   76         charter counties, and noncharter counties to collect
   77         permit fees from providers of communications services
   78         that use or occupy municipal or county roads or
   79         rights-of-way and deleting the procedures,
   80         requirements, and limitations with respect thereto;
   81         conforming cross-references; providing application
   82         relating to the replacement of taxes or fees repealed
   83         by this act with respect to the impairment of bonded
   84         indebtedness secured by such taxes or fees; providing
   85         application relating to the imposition of taxes on
   86         billing statements for communications services;
   87         providing an effective date.
   88  
   89  Be It Enacted by the Legislature of the State of Florida:
   90  
   91         Section 1. Legislative findings and intent.—
   92         (1) The Legislature finds that:
   93         (a) Florida has one of the highest rates of taxation on
   94  communications services in the nation;
   95         (b) Communications services are heavily used and relied on
   96  by consumers and businesses in today’s information age; and
   97         (c) The current administration of Florida’s communications
   98  services tax is overly burdensome on both the Department of
   99  Revenue and dealers of communications services and is confusing
  100  to consumers.
  101         (2) The Legislature intends to:
  102         (a) Move to a unified tax on communications services in
  103  order to address many of the concerns expressed in subsection
  104  (1).
  105         (b) Work towards future reductions in the overall rate of
  106  taxation while also preserving the significant funding source
  107  that this tax provides to state and local governments.
  108         (c) Ensure that Florida’s local governments in the
  109  aggregate are treated in a revenue-neutral manner.
  110         Section 2. Subsections (19) through (23) of section 202.11,
  111  Florida Statutes, are renumbered as subsections (18) through
  112  (22), respectively, and present subsections (18) and (24) of
  113  that section are amended to read:
  114         202.11 Definitions.—As used in this chapter, the term:
  115         (18) “Enhanced zip code” means a United States postal zip
  116  code of 9 or more digits.
  117         (23)(24) “Video service” means the transmission of video,
  118  audio, or other programming service to a purchaser, and the
  119  purchaser interaction, if any, required for the selection or use
  120  of a programming service, regardless of whether the programming
  121  is transmitted over facilities owned or operated by the video
  122  service provider or over facilities owned or operated by another
  123  dealer of communications services. The term includes point-to
  124  point and point-to-multipoint distribution services through
  125  which programming is transmitted or broadcast by microwave or
  126  other equipment directly to the purchaser’s premises, including
  127  but does not include direct-to-home satellite service. The term
  128  includes basic, extended, premium, pay-per-view, digital video,
  129  two-way cable, and music services.
  130         Section 3. Subsection (1) of section 202.12, Florida
  131  Statutes, is amended to read:
  132         202.12 Sales of communications services.—The Legislature
  133  finds that every person who engages in the business of selling
  134  communications services at retail in this state is exercising a
  135  taxable privilege. It is the intent of the Legislature that the
  136  tax imposed by chapter 203 be administered as provided in this
  137  chapter.
  138         (1) For the exercise of such privilege, a tax is levied on
  139  each taxable transaction, and the tax is due and payable as
  140  follows:
  141         (a) Except as otherwise provided in this subsection, at a
  142  rate of 10.65 6.65 percent applied to the sales price of the
  143  communications service which:
  144         1. Originates and terminates in this state, or
  145         2. Originates or terminates in this state and is charged to
  146  a service address in this state,
  147  
  148  when sold at retail, computed on each taxable sale for the
  149  purpose of remitting the tax due. The gross receipts tax imposed
  150  by chapter 203 shall be collected on the same taxable
  151  transactions and remitted with the tax imposed by this
  152  paragraph. If no tax is imposed by this paragraph by reason of
  153  s. 202.125(1), the tax imposed by chapter 203 shall nevertheless
  154  be collected and remitted in the manner and at the time
  155  prescribed for tax collections and remittances under this
  156  chapter.
  157         (b) At the rate of 10.8 percent on the retail sales price
  158  of any direct-to-home satellite service received in this state.
  159  The proceeds of the tax imposed under this paragraph shall be
  160  accounted for and distributed in accordance with s. 202.18(2).
  161  The gross receipts tax imposed by chapter 203 shall be collected
  162  on the same taxable transactions and remitted with the tax
  163  imposed by this paragraph.
  164         (b)(c) At the rate set forth in paragraph (a) on the sales
  165  price of private communications services provided within this
  166  state, which shall be determined in accordance with the
  167  following provisions:
  168         1. Any charge with respect to a channel termination point
  169  located within this state;
  170         2. Any charge for the use of a channel between two channel
  171  termination points located in this state; and
  172         3. Where channel termination points are located both within
  173  and outside of this state:
  174         a. If any segment between two such channel termination
  175  points is separately billed, 50 percent of such charge; and
  176         b. If any segment of the circuit is not separately billed,
  177  an amount equal to the total charge for such circuit multiplied
  178  by a fraction, the numerator of which is the number of channel
  179  termination points within this state and the denominator of
  180  which is the total number of channel termination points of the
  181  circuit.
  182  
  183  The gross receipts tax imposed by chapter 203 shall be collected
  184  on the same taxable transactions and remitted with the tax
  185  imposed by this paragraph.
  186         (c)(d) At the rate set forth in paragraph (a) applied to
  187  the sales price of all mobile communications services deemed to
  188  be provided to a customer by a home service provider pursuant to
  189  s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L.
  190  No. 106-252, if such customer’s service address is located
  191  within this state.
  192         Section 4. Section 202.125, Florida Statutes, is amended to
  193  read:
  194         202.125 Sales of communications services; specified
  195  exemptions.—
  196         (1) The separately stated sales price of communications
  197  services sold to residential households is exempt from the tax
  198  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does
  199  not apply to any residence that constitutes all or part of a
  200  transient public lodging establishment as defined in chapter
  201  509, any mobile communications service, any video service, or
  202  any direct-to-home satellite service.
  203         (1)(2) The sale of communications services provided to the
  204  Federal Government, any agency or instrumentality of the Federal
  205  Government, or any entity that is exempt from state taxes under
  206  federal law is exempt from the taxes imposed or administered
  207  pursuant to s. 202.12 ss. 202.12 and 202.19.
  208         (2)(3) The sale of communications services to the state or
  209  any county, municipality, or political subdivision of the state
  210  when payment is made directly to the dealer by the governmental
  211  entity is exempt from the taxes imposed or administered pursuant
  212  to s. 202.12 ss. 202.12 and 202.19. This exemption does not
  213  inure to any transaction otherwise taxable under this chapter
  214  when payment is made by a government employee by any means,
  215  including, but not limited to, cash, check, or credit card even
  216  when that employee is subsequently reimbursed by the
  217  governmental entity.
  218         (3)(4) The sale of communications services to a home for
  219  the aged, religious institution or educational institution that
  220  is exempt from federal income tax under s. 501(c)(3) of the
  221  Internal Revenue Code, or by a religious institution that is
  222  exempt from federal income tax under s. 501(c)(3) of the
  223  Internal Revenue Code having an established physical place for
  224  worship at which nonprofit religious services and activities are
  225  regularly conducted and carried on, is exempt from the taxes
  226  imposed or administered pursuant to s. 202.12 ss. 202.12 and
  227  202.19. As used in this subsection, the term:
  228         (a) “Religious institution” means an organization owning
  229  and operating an established physical place for worship at which
  230  nonprofit religious services and activities are regularly
  231  conducted. The term also includes:
  232         1. Any nonprofit corporation the sole purpose of which is
  233  to provide free transportation services to religious institution
  234  members, their families, and other religious institution
  235  attendees.
  236         2. Any nonprofit state, district, or other governing or
  237  administrative office the function of which is to assist or
  238  regulate the customary activities of religious institutions.
  239         3. Any nonprofit corporation that owns and operates a
  240  television station in this state of which at least 90 percent of
  241  the programming consists of programs of a religious nature and
  242  the financial support for which, exclusive of receipts for
  243  broadcasting from other nonprofit organizations, is
  244  predominantly from contributions from the public.
  245         4. Any nonprofit corporation the primary activity of which
  246  is making and distributing audio recordings of religious
  247  scriptures and teachings to blind or visually impaired persons
  248  at no charge.
  249         5. Any nonprofit corporation the sole or primary purpose of
  250  which is to provide, upon invitation, nonprofit religious
  251  services, evangelistic services, religious education,
  252  administrative assistance, or missionary assistance for a
  253  religious institution, or established physical place of worship
  254  at which nonprofit religious services and activities are
  255  regularly conducted.
  256         (b) “Educational institution” includes:
  257         1. Any state tax-supported, parochial, religious
  258  institution, and nonprofit private school, college, or
  259  university that conducts regular classes and courses of study
  260  required for accreditation by or membership in the Southern
  261  Association of Colleges and Schools, the Florida Council of
  262  Independent Schools, or the Florida Association of Christian
  263  Colleges and Schools, Inc.
  264         2. Any nonprofit private school that conducts regular
  265  classes and courses of study which are accepted for continuing
  266  education credit by a board of the Division of Medical Quality
  267  Assurance of the Department of Health.
  268         3. Any nonprofit library.
  269         4. Any nonprofit art gallery.
  270         5. Any nonprofit performing arts center that provides
  271  educational programs to school children, which programs involve
  272  performances or other educational activities at the performing
  273  arts center and serve a minimum of 50,000 school children a
  274  year.
  275         6. Any nonprofit museum that is open to the public.
  276         (c) “Home for the aged” includes any nonprofit corporation:
  277         1. In which at least 75 percent of the occupants are 62
  278  years of age or older or totally and permanently disabled; which
  279  qualifies for an ad valorem property tax exemption under s.
  280  196.196, s. 196.197, or s. 196.1975; and which is exempt from
  281  the sales tax imposed under chapter 212.
  282         2. Licensed as a nursing home under chapter 400 or an
  283  assisted living facility under chapter 429 and which is exempt
  284  from the sales tax imposed under chapter 212.
  285         Section 5. Subsection (3) of section 202.13, Florida
  286  Statutes, is amended to read:
  287         202.13 Intent.—
  288         (3) The tax on dealers of communications services
  289  authorized under this chapter, including the tax imposed by
  290  local governments under ss. 202.19 and 202.20, shall supersede
  291  the authority of local governments to levy franchise fees as set
  292  out in 47 U.S.C. s. 542 without regard to the fact that this is
  293  a tax of general applicability on all providers of
  294  communications services.
  295         Section 6. Section 202.151, Florida Statutes, is amended to
  296  read:
  297         202.151 Use tax imposed on certain purchasers of
  298  communications services.—Any person who purchases communications
  299  services that are otherwise taxable under s. 202.12 ss. 202.12
  300  and 202.19 at retail from a seller in another state, territory,
  301  the District of Columbia, or any foreign country shall report
  302  and remit to the department the taxes imposed by or administered
  303  under this chapter on the communications services purchased and
  304  used, the same as if such communications services had been
  305  purchased at retail from a dealer in this state. This section
  306  does not apply if the out-of-state seller registers as a dealer
  307  in this state and collects from the purchaser the taxes imposed
  308  by or administered under this chapter. The department may adopt
  309  rules governing the reporting and remitting of communications
  310  services taxes by purchasers who purchase from out-of-state
  311  sellers who do not collect the taxes imposed by or administered
  312  under this chapter.
  313         Section 7. Paragraph (b) of subsection (3) of section
  314  202.155, Florida Statutes, is amended, and subsection (5) is
  315  added to that section, to read:
  316         202.155 Special rules for mobile communications services.—
  317         (3)
  318         (b) The department shall provide notice to the home service
  319  provider of its intent to redetermine the assignment of a taxing
  320  jurisdiction by a home service provider under former s. 202.22.
  321  If a final order is entered ruling that the jurisdiction
  322  assigned by the home service provider is incorrect, the
  323  department shall notify the home service provider of the proper
  324  jurisdictional assignment. The home service provider shall begin
  325  using the correct jurisdictional assignment within 120 days.
  326         (5) This section is repealed effective October 1, 2016.
  327         Section 8. Paragraph (c) of subsection (3) of section
  328  202.16, Florida Statutes, is amended to read:
  329         202.16 Payment.—The taxes imposed or administered under
  330  this chapter and chapter 203 shall be collected from all dealers
  331  of taxable communications services on the sale at retail in this
  332  state of communications services taxable under this chapter and
  333  chapter 203. The full amount of the taxes on a credit sale,
  334  installment sale, or sale made on any kind of deferred payment
  335  plan is due at the moment of the transaction in the same manner
  336  as a cash sale.
  337         (3)
  338         (c) A dealer may apply the rounding algorithm to the taxes
  339  imposed pursuant to ss. 202.12 and 203.01 in one of the
  340  following ways:
  341         1. Apply the rounding algorithm to the combined taxes
  342  imposed pursuant to ss. 202.12 and 203.01.
  343         2. Apply the rounding algorithm to the communications
  344  services taxes imposed pursuant to s. 202.12(1), and apply the
  345  rounding algorithm separately to the combined gross receipts
  346  taxes imposed pursuant to s. 203.01(1)(b)2. and 3.
  347         3. Apply the rounding algorithm to the combined taxes
  348  imposed pursuant to ss. 202.12(1)(a) and 203.01(1)(b)3., as
  349  allowed by s. 202.12001 ss. 202.12001 and 203.001, and apply the
  350  rounding algorithm separately to the gross receipts tax imposed
  351  pursuant to s. 203.01(1)(b)2.
  352         Section 9. Section 202.18, Florida Statutes, is amended to
  353  read:
  354         202.18 Allocation and disposition of tax proceeds.—The
  355  proceeds of the communications services taxes remitted under
  356  this chapter shall be treated as follows:
  357         (1) The proceeds of the taxes remitted under s.
  358  202.12(1)(a) shall be divided as follows:
  359         (a) The portion of such proceeds which constitutes gross
  360  receipts taxes, imposed at the rate prescribed in chapter 203,
  361  shall be deposited as provided by law and in accordance with s.
  362  9, Art. XII of the State Constitution.
  363         (b) An amount equal to 55 percent of the remaining portion
  364  shall be distributed according to s. 212.20(6).
  365         (2) The proceeds of the taxes remitted under s.
  366  202.12(1)(b) shall be divided as follows:
  367         (a) The portion of such proceeds which constitutes gross
  368  receipts taxes, imposed at the rate prescribed in chapter 203,
  369  shall be deposited as provided by law and in accordance with s.
  370  9, Art. XII of the State Constitution.
  371         (b) Sixty-three percent of the remainder shall be allocated
  372  to the state and distributed pursuant to s. 212.20(6), except
  373  that the proceeds allocated pursuant to s. 212.20(6)(d)2. shall
  374  be prorated to the participating counties in the same proportion
  375  as that month’s collection of the taxes and fees imposed
  376  pursuant to chapter 212 and paragraph (1)(b).
  377         (c)1. During each calendar year, the remaining portion of
  378  such proceeds shall be transferred to the Local Government Half
  379  cent Sales Tax Clearing Trust Fund. Seventy percent of such
  380  proceeds shall be allocated in the same proportion as the
  381  allocation of total receipts of the half-cent sales tax under s.
  382  218.61 and the emergency distribution under s. 218.65 in the
  383  prior state fiscal year. Thirty percent of such proceeds shall
  384  be distributed pursuant to s. 218.67.
  385         2. The proportion of the proceeds allocated based on the
  386  emergency distribution under s. 218.65 shall be distributed
  387  pursuant to s. 218.65.
  388         3. In each calendar year, the proportion of the proceeds
  389  allocated based on the half-cent sales tax under s. 218.61 shall
  390  be allocated to each county in the same proportion as the
  391  county’s percentage of total sales tax allocation for the prior
  392  state fiscal year and distributed pursuant to s. 218.62.
  393         4. The department shall distribute the appropriate amount
  394  to each municipality and county each month at the same time that
  395  local communications services taxes are distributed pursuant to
  396  subsection (3).
  397         (c)(3)(a) Notwithstanding any law to the contrary, an
  398  amount equal to 45 percent of the remaining proceeds of the each
  399  local communications services tax levied by the state a
  400  municipality or county pursuant to s. 202.12 s. 202.19(1) or s.
  401  202.20(1), less the department’s costs of administration, shall
  402  be transferred to the Local Communications Services Tax Clearing
  403  Trust Fund and held there to be distributed to such municipality
  404  or county. However, the proceeds of any communications services
  405  tax imposed pursuant to s. 202.19(5) shall be deposited and
  406  disbursed in accordance with ss. 212.054 and 212.055.
  407         (2) If, in fiscal year 2013-2014, a local government
  408  receives 110 percent or more of its fiscal year 2012-2013 local
  409  communications services tax revenues, such local government must
  410  reduce its fiscal year 2013-2014 ad valorem tax mileage rate by
  411  an amount to offset the increase in communications services tax
  412  revenues. However, a local government may elect not to offset
  413  such revenues by adopting a resolution by a majority vote at a
  414  duly noticed, public hearing. A copy of all such resolutions
  415  must be forwarded to the executive director of the department no
  416  later than December 1, 2014, and the department must compile all
  417  such resolutions and prepare a report for the Legislature and
  418  Governor by January 1, 2015, that also includes a summary of any
  419  other issues related to implementation of this act For purposes
  420  of this section, the proceeds of any tax levied by a
  421  municipality, county, or school board under s. 202.19(1) or s.
  422  202.20(1) are all funds collected and received by the department
  423  pursuant to a specific levy authorized by such sections,
  424  including any interest and penalties attributable to the tax
  425  levy.
  426         (b) The amount deducted for the costs of administration may
  427  not exceed 1 percent of the total revenue generated for all
  428  municipalities, counties, and school boards levying a tax
  429  pursuant to s. 202.19. The amount deducted for the costs of
  430  administration shall be used only for those costs that are
  431  attributable to the taxes imposed pursuant to s. 202.19. The
  432  total cost of administration shall be prorated among those
  433  jurisdictions levying the tax on the basis of the amount
  434  collected for a particular jurisdiction to the total amount
  435  collected for all such jurisdictions.
  436         (c)1. Except as otherwise provided in this paragraph,
  437  proceeds of the taxes levied pursuant to s. 202.19, less amounts
  438  deducted for costs of administration in accordance with
  439  paragraph (b), shall be distributed monthly to the appropriate
  440  jurisdictions. The proceeds of taxes imposed pursuant to s.
  441  202.19(5) shall be distributed in the same manner as
  442  discretionary surtaxes are distributed, in accordance with ss.
  443  212.054 and 212.055.
  444         2. The department shall make any adjustments to the
  445  distributions pursuant to this section which are necessary to
  446  reflect the proper amounts due to individual jurisdictions or
  447  trust funds. In the event that the department adjusts amounts
  448  due to reflect a correction in the situsing of a customer, such
  449  adjustment shall be limited to the amount of tax actually
  450  collected from such customer by the dealer of communication
  451  services.
  452         3.a. Adjustments in distributions which are necessary to
  453  correct misallocations between jurisdictions shall be governed
  454  by this subparagraph. If the department determines that
  455  misallocations between jurisdictions occurred, it shall provide
  456  written notice of such determination to all affected
  457  jurisdictions. The notice shall include the amount of the
  458  misallocations, the basis upon which the determination was made,
  459  data supporting the determination, and the identity of each
  460  affected jurisdiction. The notice shall also inform all affected
  461  jurisdictions of their authority to enter into a written
  462  agreement establishing a method of adjustment as described in
  463  sub-subparagraph c.
  464         b. An adjustment affecting a distribution to a jurisdiction
  465  which is less than 90 percent of the average monthly
  466  distribution to that jurisdiction for the 6 months immediately
  467  preceding the department’s determination, as reported by all
  468  communications services dealers, shall be made in the month
  469  immediately following the department’s determination that
  470  misallocations occurred.
  471         c. If an adjustment affecting a distribution to a
  472  jurisdiction equals or exceeds 90 percent of the average monthly
  473  distribution to that jurisdiction for the 6 months immediately
  474  preceding the department’s determination, as reported by all
  475  communications services dealers, the affected jurisdictions may
  476  enter into a written agreement establishing a method of
  477  adjustment. If the agreement establishing a method of adjustment
  478  provides for payments of local communications services tax
  479  monthly distributions, the amount of any such payment agreed to
  480  may not exceed the local communications services tax monthly
  481  distributions available to the jurisdiction that was allocated
  482  amounts in excess of those to which it was entitled. If affected
  483  jurisdictions execute a written agreement specifying a method of
  484  adjustment, a copy of the written agreement shall be provided to
  485  the department no later than the first day of the month
  486  following 90 days after the date the department transmits notice
  487  of the misallocation. If the department does not receive a copy
  488  of the written agreement within the specified time period, an
  489  adjustment affecting a distribution to a jurisdiction made
  490  pursuant to this sub-subparagraph shall be prorated over a time
  491  period that equals the time period over which the misallocations
  492  occurred.
  493         Section 10. Section 202.19, Florida Statutes, is repealed.
  494         Section 11. Subsection (1) of section 202.193, Florida
  495  Statutes, is amended to read:
  496         202.193 Local Communications Services Tax Clearing Trust
  497  Fund.—
  498         (1) The Local Communications Services Tax Clearing Trust
  499  Fund is created within the Department of Revenue. Proceeds from
  500  the local communications services tax levied pursuant to s.
  501  202.12 s. 202.19 shall be deposited in the trust fund for
  502  distribution to municipalities and counties as provided in s.
  503  202.18. Moneys deposited in the trust fund are exempt from the
  504  service charges imposed under s. 215.20.
  505         Section 12. Subsection (1) of section 202.195, Florida
  506  Statutes, is amended to read:
  507         202.195 Proprietary confidential business information;
  508  public records exemption.—
  509         (1) Proprietary confidential business information obtained
  510  from a telecommunications company or franchised cable company
  511  for the purposes of imposing fees for occupying the public
  512  rights-of-way, assessing the local communications services tax
  513  pursuant to s. 202.12 s. 202.19, or regulating the public
  514  rights-of-way, held by a local governmental entity, is
  515  confidential and exempt from s. 119.07(1) and s. 24(a), Art. I
  516  of the State Constitution. Such proprietary confidential
  517  business information held by a local governmental entity may be
  518  used only for the purposes of imposing such fees, assessing such
  519  tax, or regulating such rights-of-way, and may not be used for
  520  any other purposes, including, but not limited to, commercial or
  521  competitive purposes.
  522         Section 13. Section 202.20, Florida Statutes, is repealed.
  523         Section 14. Section 202.21, Florida Statutes, is repealed.
  524         Section 15. Section 202.22, Florida Statutes, is repealed.
  525         Section 16. Subsections (2) and (5) of section 202.23,
  526  Florida Statutes, are amended to read:
  527         202.23 Procedure on purchaser’s request for refund or
  528  credit of communications services taxes.—
  529         (2) This section provides the sole and exclusive procedure
  530  and remedy for a purchaser who claims that a dealer has
  531  collected communications services taxes imposed or administered
  532  under this chapter which were not due. An action that arises as
  533  a result of the claimed collection of taxes that were not due
  534  may not be commenced or maintained by or on behalf of a
  535  purchaser against a dealer, a municipality, a county, or the
  536  state unless the purchaser pleads and proves that the purchaser
  537  has exhausted the procedures in subsection (1) and that the
  538  defendant has failed to comply with subsection (1). However, no
  539  determination by a dealer under paragraph (1)(c) shall be deemed
  540  a failure to comply with subsection (1) if the dealer has
  541  complied with the obligations imposed on the dealer by
  542  paragraphs (1)(d), (e), and (f). In any such action, it is a
  543  complete defense that the dealer, a municipality, a county, or
  544  the state has refunded the taxes claimed or credited the
  545  purchaser’s account. In such an action against a dealer, it is
  546  also a complete defense that, in collecting the tax, the dealer
  547  used one or more of the methods set forth in former s. 202.22
  548  for assigning the purchaser to a local taxing jurisdiction. Such
  549  action is barred unless it is commenced within 180 days
  550  following the date of the dealer’s written response under
  551  paragraph (1)(f), or within 1 year following submission of the
  552  purchaser’s request to the dealer if the dealer failed to issue
  553  a timely written response. The relief available to a purchaser
  554  as a result of collection of communications services taxes that
  555  were not due is limited to a refund of or credit for such taxes.
  556         (5) A dealer who has collected and remitted amounts that
  557  were not due, as determined by the department under paragraph
  558  (1)(e), who has issued a refund or credit to the purchaser for
  559  such amounts, and who takes a credit or receives a refund from
  560  the department for such amounts as provided in subsection (3) is
  561  not subject to assessment for any of the tax that was refunded
  562  or credited or for any interest or penalty with respect to the
  563  tax. In addition, a dealer who modifies his or her tax
  564  compliance practices to conform to a department determination
  565  under paragraph (1)(e) is not subject to assessment as a result
  566  of such modification, absent a subsequent change in law or
  567  update to a database pursuant to former s. 202.22.
  568         Section 17. Subsection (4) is added to section 202.231,
  569  Florida Statutes, to read:
  570         202.231 Provision of information to local taxing
  571  jurisdictions.—
  572         (4) This section is repealed effective October 1, 2016.
  573         Section 18. Paragraph (c) of subsection (2) of section
  574  202.24, Florida Statutes, is amended, and subsection (4) is
  575  added to that section, to read:
  576         202.24 Limitations on local taxes and fees imposed on
  577  dealers of communications services.—
  578         (2)
  579         (c) This subsection does not apply to:
  580         1. Local communications services taxes levied under this
  581  chapter.
  582         1.2. Ad valorem taxes levied pursuant to chapter 200.
  583         2.3. Business taxes levied under chapter 205.
  584         3.4. “911” service charges levied under chapter 365.
  585         4.5. Amounts charged for the rental or other use of
  586  property owned by a public body which is not in the public
  587  rights-of-way to a dealer of communications services for any
  588  purpose, including, but not limited to, the placement or
  589  attachment of equipment used in the provision of communications
  590  services.
  591         5.6. Permit fees of general applicability which are not
  592  related to placing or maintaining facilities in or on public
  593  roads or rights-of-way.
  594         7. Permit fees related to placing or maintaining facilities
  595  in or on public roads or rights-of-way pursuant to s. 337.401.
  596         6.8. Any in-kind requirements, institutional networks, or
  597  contributions for, or in support of, the use or construction of
  598  public, educational, or governmental access facilities allowed
  599  under federal law and imposed on providers of video service
  600  pursuant to any existing ordinance or an existing franchise
  601  agreement granted by each municipality or county, under which
  602  ordinance or franchise agreement service is provided before July
  603  1, 2007, or as permitted under chapter 610. This subparagraph
  604  does not prohibit providers of video service from recovering the
  605  expenses as allowed under federal law.
  606         7.9. Special assessments and impact fees.
  607         8.10. Pole attachment fees that are charged by a local
  608  government for attachments to utility poles owned by the local
  609  government.
  610         9.11. Utility service fees or other similar user fees for
  611  utility services.
  612         10.12. Any other generally applicable tax, fee, charge, or
  613  imposition authorized by general law on July 1, 2000, which is
  614  not specifically prohibited by this subsection or included as a
  615  replaced revenue source in s. 202.20.
  616         (4) As used in this section, the term “replaced revenue
  617  source” means the following taxes, charges, fees, or other
  618  impositions to the extent that the respective local taxing
  619  jurisdictions were authorized to impose them before July 1,
  620  2000.
  621         (a) With respect to municipalities and charter counties and
  622  the taxes authorized by former s. 202.19(1):
  623         1. The public service tax on telecommunications authorized
  624  by former s. 166.231(9).
  625         2. Franchise fees on cable service providers as authorized
  626  by 47 U.S.C. s. 542.
  627         3. The public service tax on prepaid calling arrangements.
  628         4. Franchise fees on dealers of communications services
  629  which use the public roads or rights-of-way, up to the limit set
  630  forth in s. 337.401. For purposes of calculating rates under
  631  this section, it is the legislative intent that charter counties
  632  be treated as having had the same authority as municipalities to
  633  impose franchise fees on recurring local telecommunication
  634  service revenues prior to July 1, 2000. However, the Legislature
  635  recognizes that the authority of charter counties to impose such
  636  fees is in dispute, and the treatment provided in this section
  637  is not an expression of legislative intent that charter counties
  638  actually do or do not possess such authority.
  639         5. Actual permit fees relating to placing or maintaining
  640  facilities in or on public roads or rights-of-way, collected
  641  from providers of long-distance, cable, and mobile
  642  communications services.
  643         (b) With respect to all other counties and the taxes
  644  authorized in former s. 202.19(1), franchise fees on cable
  645  service providers as authorized by 47 U.S.C. s. 542.
  646         Section 19. Paragraphs (f) and (g) of subsection (3) of
  647  section 202.26, Florida Statutes, are amended to read:
  648         202.26 Department powers.—
  649         (3) To administer the tax imposed by this chapter, the
  650  department may adopt rules relating to:
  651         (f) The records and methods necessary for A dealer to
  652  demonstrate the exercise of due diligence as defined by former
  653  s. 202.22(4)(b).
  654         (g) The creation of the database described in former s.
  655  202.22(2) and the certification and recertification of the
  656  databases as described in former s. 202.22(3).
  657         Section 20. Subsection (6) of section 202.27, Florida
  658  Statutes, is amended to read:
  659         202.27 Return filing; rules for self-accrual.—
  660         (6) In addition to the contact person identified on the
  661  return, each dealer of communications services obligated to
  662  collect and remit local communications services tax imposed
  663  under former s. 202.19 may at any time, and shall within 10 days
  664  after a request, designate a managerial representative to whom
  665  the department shall direct any inquiry regarding the
  666  completeness or accuracy of the dealer’s return when the
  667  response provided by the contact person identified on the return
  668  has been inadequate. When the representative designated under
  669  this subsection is contacted by the department, the dealer shall
  670  respond to the department within 30 days.
  671         Section 21. Subsection (1) and paragraphs (d) and (e) of
  672  subsection (2) of section 202.28, Florida Statutes, are amended
  673  to read:
  674         202.28 Credit for collecting tax; penalties.—
  675         (1) Except as otherwise provided in former s. 202.22, for
  676  the purpose of compensating persons providing communications
  677  services for the keeping of prescribed records, the filing of
  678  timely tax returns, and the proper accounting and remitting of
  679  taxes, persons collecting taxes imposed under this chapter and
  680  under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent
  681  of the amount of the tax due and accounted for and remitted to
  682  the department.
  683         (a) The collection allowance may not be granted, nor may
  684  any deduction be permitted, if the required tax return or tax is
  685  delinquent at the time of payment.
  686         (b) The department may deny the collection allowance if a
  687  taxpayer files an incomplete return.
  688         1. For the purposes of this chapter, a return is incomplete
  689  if it is lacking such uniformity, completeness, and arrangement
  690  that the physical handling, verification, review of the return,
  691  or determination of other taxes and fees reported on the return
  692  can not be readily accomplished.
  693         2. The department shall adopt rules requiring the
  694  information that it considers necessary to ensure that the taxes
  695  levied or administered under this chapter are properly
  696  collected, reviewed, compiled, reported, and enforced,
  697  including, but not limited to, rules requiring the reporting of
  698  the amount of gross sales; the amount of taxable sales; the
  699  amount of tax collected or due; the amount of lawful refunds,
  700  deductions, or credits claimed; the amount claimed as the
  701  dealer’s collection allowance; the amount of penalty and
  702  interest; and the amount due with the return.
  703         (c) The collection allowance and other credits or
  704  deductions provided in this chapter shall be applied to the
  705  taxes reported for the jurisdiction previously credited with the
  706  tax paid.
  707         (2)
  708         (d) If a dealer fails to separately report and identify
  709  local communications services taxes on the appropriate return
  710  schedule, the dealer shall be subject to a penalty of $5,000 per
  711  return. If the department is unable to obtain appropriate return
  712  schedules, any penalty imposed by this paragraph shall be
  713  allocated in the same manner as provided in s. 202.18(1)(c) s.
  714  202.18(2).
  715         (e) If a dealer of communications services does not use one
  716  or more of the methods specified in former s. 202.22(1) for
  717  assigning service addresses to local jurisdictions and assigns
  718  one or more service addresses to an incorrect local jurisdiction
  719  in collecting and remitting local communications services taxes
  720  imposed under former s. 202.19, the dealer shall be subject to a
  721  specific penalty of 10 percent of any tax collected but reported
  722  to the incorrect jurisdiction as a result of incorrect
  723  assignment, except that the penalty imposed under this paragraph
  724  with respect to a single return may not exceed $10,000.
  725         Section 22. Paragraph (a) of subsection (4) of section
  726  202.29, Florida Statutes, is amended to read:
  727         202.29 Bad debts.—
  728         (4)(a) A dealer may report the credit for bad debt allowed
  729  under this section by netting such credit against the tax due to
  730  the state pursuant to s. 202.12 or to a local jurisdiction
  731  pursuant to s. 202.19, but such netting may not reduce the
  732  amount due to the state or to any local jurisdiction below zero.
  733         Section 23. Subsection (4) of section 202.35, Florida
  734  Statutes, is amended to read:
  735         202.35 Powers of department in dealing with delinquents;
  736  tax to be separately stated.—
  737         (4) Each dealer who makes retail sales of communications
  738  services shall add the amount of the taxes imposed or
  739  administered under this chapter to the price of the services
  740  sold by him or her and shall state the taxes separately from the
  741  price of the services on all invoices. The combined amount of
  742  taxes due under ss. 202.12 and 203.01 shall be stated and
  743  identified as the Florida communications services tax, and the
  744  combined amount of taxes due under s. 202.19 shall be stated and
  745  identified as the local communications services tax.
  746         Section 24. Section 202.37, Florida Statutes, is repealed.
  747         Section 25. Section 202.38, Florida Statutes, is repealed.
  748         Section 26. Section 202.381, Florida Statutes, is repealed.
  749         Section 27. Section 203.001, Florida Statutes, is repealed.
  750         Section 28. Paragraphs (a) and (b) of subsection (1) of
  751  section 203.01, Florida Statutes, are amended to read:
  752         203.01 Tax on gross receipts for utility and communications
  753  services.—
  754         (1)(a)1. A tax is imposed on gross receipts from utility
  755  services that are delivered to a retail consumer in this state.
  756  The tax shall be levied as provided in paragraphs (b)-(j).
  757         2. A tax is levied on communications services as defined in
  758  s. 202.11(1). The tax shall be applied to the same services and
  759  transactions as are subject to taxation under chapter 202, and
  760  to communications services that are subject to the exemption
  761  provided in s. 202.125(1). The tax shall be applied to the sales
  762  price of communications services when sold at retail, as the
  763  terms are defined in s. 202.11, shall be due and payable at the
  764  same time as the taxes imposed pursuant to chapter 202, and
  765  shall be administered and collected pursuant to the provisions
  766  of chapter 202.
  767         (b)1. The rate applied to utility services shall be 2.5
  768  percent.
  769         2. The rate applied to communications services shall be
  770  2.52 2.37 percent.
  771         3. There shall be an additional rate of 0.15 percent
  772  applied to communication services subject to the tax levied
  773  pursuant to s. 202.12(1)(a), (c), and (d). The exemption
  774  provided in s. 202.125(1) applies to the tax levied pursuant to
  775  this subparagraph.
  776         Section 29. Subsection (2) of section 218.67, Florida
  777  Statutes, is amended to read:
  778         218.67 Distribution for fiscally constrained counties.—
  779         (2) Each fiscally constrained county government that
  780  participates in the local government half-cent sales tax shall
  781  be eligible to receive an additional distribution from the Local
  782  Government Half-cent Sales Tax Clearing Trust Fund, as provided
  783  in s. 202.18(2)(c)1., in addition to its regular monthly
  784  distribution provided under this part and any emergency or
  785  supplemental distribution under s. 218.65.
  786         Section 30. Paragraph (f) of subsection (2) of section
  787  288.1045, Florida Statutes, is amended to read:
  788         288.1045 Qualified defense contractor and space flight
  789  business tax refund program.—
  790         (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.—
  791         (f) After entering into a tax refund agreement pursuant to
  792  subsection (4), a qualified applicant may:
  793         1. Receive refunds from the account for corporate income
  794  taxes due and paid pursuant to chapter 220 by that business
  795  beginning with the first taxable year of the business which
  796  begins after entering into the agreement.
  797         2. Receive refunds from the account for the following taxes
  798  due and paid by that business after entering into the agreement:
  799         a. Taxes on sales, use, and other transactions paid
  800  pursuant to chapter 212.
  801         b. Intangible personal property taxes paid pursuant to
  802  chapter 199.
  803         c. Excise taxes paid on documents pursuant to chapter 201.
  804         d. Ad valorem taxes paid, as defined in s. 220.03(1)(a) on
  805  June 1, 1996.
  806         e. State communications services taxes administered under
  807  chapter 202. This provision does not apply to the gross receipts
  808  tax imposed under chapter 203 and administered under chapter 202
  809  or the local communications services tax authorized under s.
  810  202.19.
  811  
  812  However, a qualified applicant may not receive a tax refund
  813  pursuant to this section for any amount of credit, refund, or
  814  exemption granted such contractor for any of such taxes. If a
  815  refund for such taxes is provided by the department, which taxes
  816  are subsequently adjusted by the application of any credit,
  817  refund, or exemption granted to the qualified applicant other
  818  than that provided in this section, the qualified applicant
  819  shall reimburse the Economic Development Trust Fund for the
  820  amount of such credit, refund, or exemption. A qualified
  821  applicant must notify and tender payment to the department
  822  within 20 days after receiving a credit, refund, or exemption,
  823  other than that provided in this section.
  824         Section 31. Paragraph (d) of subsection (3) of section
  825  288.106, Florida Statutes, is amended to read:
  826         288.106 Tax refund program for qualified target industry
  827  businesses.—
  828         (3) TAX REFUND; ELIGIBLE AMOUNTS.—
  829         (d) After entering into a tax refund agreement under
  830  subsection (5), a qualified target industry business may:
  831         1. Receive refunds from the account for the following taxes
  832  due and paid by that business beginning with the first taxable
  833  year of the business that begins after entering into the
  834  agreement:
  835         a. Corporate income taxes under chapter 220.
  836         b. Insurance premium tax under s. 624.509.
  837         2. Receive refunds from the account for the following taxes
  838  due and paid by that business after entering into the agreement:
  839         a. Taxes on sales, use, and other transactions under
  840  chapter 212.
  841         b. Intangible personal property taxes under chapter 199.
  842         c. Excise taxes on documents under chapter 201.
  843         d. Ad valorem taxes paid, as defined in s. 220.03(1).
  844         e. State communications services taxes administered under
  845  chapter 202. This provision does not apply to the gross receipts
  846  tax imposed under chapter 203 and administered under chapter 202
  847  or the local communications services tax authorized under s.
  848  202.19.
  849         Section 32. Paragraph (t) of subsection (8) of section
  850  213.053, Florida Statutes, is amended to read:
  851         213.053 Confidentiality and information sharing.—
  852         (8) Notwithstanding any other provision of this section,
  853  the department may provide:
  854         (t) Information relative to chapter 202 to each local
  855  government that imposes a tax pursuant to former s. 202.19 in
  856  the conduct of its official duties as specified in chapter 202.
  857  Information provided under this paragraph may include, but is
  858  not limited to, any reports required pursuant to s. 202.231,
  859  audit files, notices of intent to audit, tax returns, and other
  860  confidential tax information in the department’s possession
  861  relating to chapter 202. A person or an entity designated by the
  862  local government in writing to the department as requiring
  863  access to confidential taxpayer information shall have
  864  reasonable access to information provided pursuant to this
  865  paragraph. Such person or entity may disclose such information
  866  to other persons or entities with direct responsibility for
  867  budget preparation, auditing, revenue or financial
  868  administration, or legal counsel. Such information shall only be
  869  used for purposes related to budget preparation, auditing, and
  870  revenue and financial administration. Any confidential and
  871  exempt information furnished to a local government, or to any
  872  person or entity designated by the local government as
  873  authorized by this paragraph may not be further disclosed by the
  874  recipient except as provided by this paragraph.
  875  
  876  Disclosure of information under this subsection shall be
  877  pursuant to a written agreement between the executive director
  878  and the agency. Such agencies, governmental or nongovernmental,
  879  shall be bound by the same requirements of confidentiality as
  880  the Department of Revenue. Breach of confidentiality is a
  881  misdemeanor of the first degree, punishable as provided by s.
  882  775.082 or s. 775.083.
  883         Section 33. Paragraphs (c) through (k) of subsection (3)
  884  and subsections (5) and (6) of section 337.401, Florida
  885  Statutes, are amended to read:
  886         337.401 Use of right-of-way for utilities subject to
  887  regulation; permit; fees.—
  888         (3)
  889         (c)1. It is the intention of the state to treat all
  890  providers of communications services that use or occupy
  891  municipal or charter county roads or rights-of-way for the
  892  provision of communications services in a nondiscriminatory and
  893  competitively neutral manner with respect to the payment of
  894  permit fees. Certain providers of communications services have
  895  been granted by general law the authority to offset permit fees
  896  against franchise or other fees while other providers of
  897  communications services have not been granted this authority. In
  898  order to treat all providers of communications services in a
  899  nondiscriminatory and competitively neutral manner with respect
  900  to the payment of permit fees, each municipality and charter
  901  county shall make an election under either sub-subparagraph a.
  902  or sub-subparagraph b. and must inform the Department of Revenue
  903  of the election by certified mail by July 16, 2001. Such
  904  election shall take effect October 1, 2001.
  905         a.(I) The municipality or charter county may require and
  906  collect permit fees from any providers of communications
  907  services that use or occupy municipal or county roads or rights
  908  of-way. All fees permitted under this sub-subparagraph must be
  909  reasonable and commensurate with the direct and actual cost of
  910  the regulatory activity, including issuing and processing
  911  permits, plan reviews, physical inspection, and direct
  912  administrative costs; must be demonstrable; and must be
  913  equitable among users of the roads or rights-of-way. A fee
  914  permitted under this sub-subparagraph may not: be offset against
  915  the tax imposed under chapter 202; include the costs of roads or
  916  rights-of-way acquisition or roads or rights-of-way rental;
  917  include any general administrative, management, or maintenance
  918  costs of the roads or rights-of-way; or be based on a percentage
  919  of the value or costs associated with the work to be performed
  920  on the roads or rights-of-way. In an action to recover amounts
  921  due for a fee not permitted under this sub-subparagraph, the
  922  prevailing party may recover court costs and attorney’s fees at
  923  trial and on appeal. In addition to the limitations set forth in
  924  this section, a fee levied by a municipality or charter county
  925  under this sub-subparagraph may not exceed $100. However, permit
  926  fees may not be imposed with respect to permits that may be
  927  required for service drop lines not required to be noticed under
  928  s. 556.108(5)(a)2. or for any activity that does not require the
  929  physical disturbance of the roads or rights-of-way or does not
  930  impair access to or full use of the roads or rights-of-way.
  931         (II) To ensure competitive neutrality among providers of
  932  communications services, for any municipality or charter county
  933  that elects to exercise its authority to require and collect
  934  permit fees under this sub-subparagraph, the rate of the local
  935  communications services tax imposed by such jurisdiction, as
  936  computed under s. 202.20, shall automatically be reduced by a
  937  rate of 0.12 percent.
  938         b. Alternatively, the municipality or charter county may
  939  elect not to require and collect permit fees from any provider
  940  of communications services that uses or occupies municipal or
  941  charter county roads or rights-of-way for the provision of
  942  communications services; however, each municipality or charter
  943  county that elects to operate under this sub-subparagraph
  944  retains all authority to establish rules and regulations for
  945  providers of communications services to use or occupy roads or
  946  rights-of-way as provided in this section. If a municipality or
  947  charter county elects to operate under this sub-subparagraph,
  948  the total rate for the local communications services tax as
  949  computed under s. 202.20 for that municipality or charter county
  950  may be increased by ordinance or resolution by an amount not to
  951  exceed a rate of 0.12 percent. If a municipality or charter
  952  county elects to increase its rate effective October 1, 2001,
  953  the municipality or charter county shall inform the department
  954  of such increased rate by certified mail postmarked on or before
  955  July 16, 2001.
  956         c. A municipality or charter county that does not make an
  957  election as provided for in this subparagraph shall be presumed
  958  to have elected to operate under the provisions of sub
  959  subparagraph b.
  960         2. Each noncharter county shall make an election under
  961  either sub-subparagraph a. or sub-subparagraph b. and shall
  962  inform the Department of Revenue of the election by certified
  963  mail by July 16, 2001. Such election shall take effect October
  964  1, 2001.
  965         a. The noncharter county may elect to require and collect
  966  permit fees from any providers of communications services that
  967  use or occupy noncharter county roads or rights-of-way. All fees
  968  permitted under this sub-subparagraph must be reasonable and
  969  commensurate with the direct and actual cost of the regulatory
  970  activity, including issuing and processing permits, plan
  971  reviews, physical inspection, and direct administrative costs;
  972  must be demonstrable; and must be equitable among users of the
  973  roads or rights-of-way. A fee permitted under this sub
  974  subparagraph may not: be offset against the tax imposed under
  975  chapter 202; include the costs of roads or rights-of-way
  976  acquisition or roads or rights-of-way rental; include any
  977  general administrative, management, or maintenance costs of the
  978  roads or rights-of-way; or be based on a percentage of the value
  979  or costs associated with the work to be performed on the roads
  980  or rights-of-way. In an action to recover amounts due for a fee
  981  not permitted under this sub-subparagraph, the prevailing party
  982  may recover court costs and attorney’s fees at trial and on
  983  appeal. In addition to the limitations set forth in this
  984  section, a fee levied by a noncharter county under this sub
  985  subparagraph may not exceed $100. However, permit fees may not
  986  be imposed with respect to permits that may be required for
  987  service drop lines not required to be noticed under s.
  988  556.108(5)(a)2. or for any activity that does not require the
  989  physical disturbance of the roads or rights-of-way or does not
  990  impair access to or full use of the roads or rights-of-way.
  991         b. Alternatively, the noncharter county may elect not to
  992  require and collect permit fees from any provider of
  993  communications services that uses or occupies noncharter county
  994  roads or rights-of-way for the provision of communications
  995  services; however, each noncharter county that elects to operate
  996  under this sub-subparagraph shall retain all authority to
  997  establish rules and regulations for providers of communications
  998  services to use or occupy roads or rights-of-way as provided in
  999  this section. If a noncharter county elects to operate under
 1000  this sub-subparagraph, the total rate for the local
 1001  communications services tax as computed under s. 202.20 for that
 1002  noncharter county may be increased by ordinance or resolution by
 1003  an amount not to exceed a rate of 0.24 percent, to replace the
 1004  revenue the noncharter county would otherwise have received from
 1005  permit fees for providers of communications services. If a
 1006  noncharter county elects to increase its rate effective October
 1007  1, 2001, the noncharter county shall inform the department of
 1008  such increased rate by certified mail postmarked on or before
 1009  July 16, 2001.
 1010         c. A noncharter county that does not make an election as
 1011  provided for in this subparagraph shall be presumed to have
 1012  elected to operate under the provisions of sub-subparagraph b.
 1013         3. Except as provided in this paragraph, municipalities and
 1014  counties retain all existing authority to require and collect
 1015  permit fees from users or occupants of municipal or county roads
 1016  or rights-of-way and to set appropriate permit fee amounts.
 1017         (c)(d)After January 1, 2001, In addition to any other
 1018  notice requirements, a municipality must provide to the
 1019  Secretary of State, at least 10 days prior to consideration on
 1020  first reading, notice of a proposed ordinance governing a
 1021  telecommunications company placing or maintaining
 1022  telecommunications facilities in its roads or rights-of-way.
 1023  After January 1, 2001, In addition to any other notice
 1024  requirements, a county must provide to the Secretary of State,
 1025  at least 15 days prior to consideration at a public hearing,
 1026  notice of a proposed ordinance governing a telecommunications
 1027  company placing or maintaining telecommunications facilities in
 1028  its roads or rights-of-way. The notice required by this
 1029  paragraph must be published by the Secretary of State on a
 1030  designated Internet website. The failure of a municipality or
 1031  county to provide such notice does not render the ordinance
 1032  invalid.
 1033         (d)(e) The authority of municipalities and counties to
 1034  require franchise fees from providers of communications
 1035  services, with respect to the provision of communications
 1036  services, is specifically preempted by the state because of
 1037  unique circumstances applicable to providers of communications
 1038  services when compared to other utilities occupying municipal or
 1039  county roads or rights-of-way. Providers of communications
 1040  services may provide similar services in a manner that requires
 1041  the placement of facilities in municipal or county roads or
 1042  rights-of-way or in a manner that does not require the placement
 1043  of facilities in such roads or rights-of-way. Although similar
 1044  communications services may be provided by different means, the
 1045  state desires to treat providers of communications services in a
 1046  nondiscriminatory manner and to have the taxes, franchise fees,
 1047  and other fees paid by providers of communications services be
 1048  competitively neutral. Municipalities and counties retain all
 1049  existing authority, if any, to collect franchise fees from users
 1050  or occupants of municipal or county roads or rights-of-way other
 1051  than providers of communications services, and the provisions of
 1052  this subsection shall have no effect upon this authority. The
 1053  provisions of this subsection do not restrict the authority, if
 1054  any, of municipalities or counties or other governmental
 1055  entities to receive reasonable rental fees based on fair market
 1056  value for the use of public lands and buildings on property
 1057  outside the public roads or rights-of-way for the placement of
 1058  communications antennas and towers.
 1059         (e)(f) Except as expressly allowed or authorized by general
 1060  law and except for the rights-of-way permit fees subject to
 1061  paragraph (c), a municipality or county may not levy on a
 1062  provider of communications services a tax, fee, or other charge
 1063  or imposition for operating as a provider of communications
 1064  services within the jurisdiction of the municipality or county
 1065  which is in any way related to using its roads or rights-of-way.
 1066  A municipality or county may not require or solicit in-kind
 1067  compensation, except as otherwise provided in s. 202.24(2)(c)6.
 1068  s. 202.24(2)(c)8. or s. 610.109. Nothing in this paragraph shall
 1069  impair any ordinance or agreement in effect on May 22, 1998, or
 1070  any voluntary agreement entered into subsequent to that date,
 1071  which provides for or allows in-kind compensation by a
 1072  telecommunications company.
 1073         (f)(g) A municipality or county may not use its authority
 1074  over the placement of facilities in its roads and rights-of-way
 1075  as a basis for asserting or exercising regulatory control over a
 1076  provider of communications services regarding matters within the
 1077  exclusive jurisdiction of the Florida Public Service Commission
 1078  or the Federal Communications Commission, including, but not
 1079  limited to, the operations, systems, qualifications, services,
 1080  service quality, service territory, and prices of a provider of
 1081  communications services.
 1082         (g)(h) A provider of communications services that has
 1083  obtained permission to occupy the roads or rights-of-way of an
 1084  incorporated municipality pursuant to s. 362.01 or that is
 1085  otherwise lawfully occupying the roads or rights-of-way of a
 1086  municipality shall not be required to obtain consent to continue
 1087  such lawful occupation of those roads or rights-of-way; however,
 1088  nothing in this paragraph shall be interpreted to limit the
 1089  power of a municipality to adopt or enforce reasonable rules or
 1090  regulations as provided in this section.
 1091         (h)(i) Except as expressly provided in this section, this
 1092  section does not modify the authority of municipalities and
 1093  counties to levy the tax authorized in chapter 202 or the duties
 1094  of providers of communications services under ss. 337.402
 1095  337.404. This section does not apply to building permits, pole
 1096  attachments, or private roads, private easements, and private
 1097  rights-of-way.
 1098         (j) Pursuant to this paragraph, any county or municipality
 1099  may by ordinance change either its election made on or before
 1100  July 16, 2001, under paragraph (c) or an election made under
 1101  this paragraph.
 1102         1.a. If a municipality or charter county changes its
 1103  election under this paragraph in order to exercise its authority
 1104  to require and collect permit fees in accordance with this
 1105  subsection, the rate of the local communications services tax
 1106  imposed by such jurisdiction pursuant to ss. 202.19 and 202.20
 1107  shall automatically be reduced by the sum of 0.12 percent plus
 1108  the percentage, if any, by which such rate was increased
 1109  pursuant to sub-subparagraph (c)1.b.
 1110         b. If a municipality or charter county changes its election
 1111  under this paragraph in order to discontinue requiring and
 1112  collecting permit fees, the rate of the local communications
 1113  services tax imposed by such jurisdiction pursuant to ss. 202.19
 1114  and 202.20 may be increased by ordinance or resolution by an
 1115  amount not to exceed 0.24 percent.
 1116         2.a. If a noncharter county changes its election under this
 1117  paragraph in order to exercise its authority to require and
 1118  collect permit fees in accordance with this subsection, the rate
 1119  of the local communications services tax imposed by such
 1120  jurisdiction pursuant to ss. 202.19 and 202.20 shall
 1121  automatically be reduced by the percentage, if any, by which
 1122  such rate was increased pursuant to sub-subparagraph (c)2.b.
 1123         b. If a noncharter county changes its election under this
 1124  paragraph in order to discontinue requiring and collecting
 1125  permit fees, the rate of the local communications services tax
 1126  imposed by such jurisdiction pursuant to ss. 202.19 and 202.20
 1127  may be increased by ordinance or resolution by an amount not to
 1128  exceed 0.24 percent.
 1129         3.a. Any change of election pursuant to this paragraph and
 1130  any tax rate change resulting from such change of election shall
 1131  be subject to the notice requirements of s. 202.21; however, no
 1132  such change of election shall become effective prior to January
 1133  1, 2003.
 1134         b. Any county or municipality changing its election under
 1135  this paragraph in order to exercise its authority to require and
 1136  collect permit fees shall, in addition to complying with the
 1137  notice requirements under s. 202.21, provide to all dealers
 1138  providing communications services in such jurisdiction written
 1139  notice of such change of election by September 1 immediately
 1140  preceding the January 1 on which such change of election becomes
 1141  effective. For purposes of this sub-subparagraph, dealers
 1142  providing communications services in such jurisdiction shall
 1143  include every dealer reporting tax to such jurisdiction pursuant
 1144  to s. 202.37 on the return required under s. 202.27 to be filed
 1145  on or before the 20th day of May immediately preceding the
 1146  January 1 on which such change of election becomes effective.
 1147         (k) Notwithstanding the provisions of s. 202.19, when a
 1148  local communications services tax rate is changed as a result of
 1149  an election made or changed under this subsection, such rate
 1150  shall not be rounded to tenths.
 1151         (5) This section, except subsections (1) and (2) and
 1152  paragraph (3)(f)(g), does not apply to the provision of pay
 1153  telephone service on public, municipal, or county roads or
 1154  rights-of-way.
 1155         (6)(a) As used in this subsection, the following
 1156  definitions apply:
 1157         1. A “pass-through provider” is any person who places or
 1158  maintains a communications facility in the roads or rights-of
 1159  way of a municipality or county that levies a tax pursuant to
 1160  chapter 202 and who does not remit taxes imposed by that
 1161  municipality or county pursuant to chapter 202.
 1162         2. A “communications facility” is a facility that may be
 1163  used to provide communications services. Multiple cables,
 1164  conduits, strands, or fibers located within the same conduit
 1165  shall be considered one communications facility for purposes of
 1166  this subsection.
 1167         (b) A municipality that levies a tax pursuant to chapter
 1168  202 may charge a pass-through provider not subject to tax under
 1169  chapter 202 that places or maintains a communications facility
 1170  in the municipality’s roads or rights-of-way an annual amount
 1171  not to exceed $500 per linear mile or portion thereof. A
 1172  municipality’s roads or rights-of-way do not include roads or
 1173  rights-of-way that extend in or through the municipality but are
 1174  state, county, or another authority’s roads or rights-of-way.
 1175         (c) A county that levies a tax pursuant to chapter 202 may
 1176  charge a pass-through provider not subject to tax under chapter
 1177  202 that places or maintains a communications facility in the
 1178  county’s roads or rights-of-way, including county roads or
 1179  rights-of-way within a municipality in the county, an annual
 1180  amount not to exceed $500 per linear mile or portion thereof.
 1181  However, a county shall not impose a charge for any linear
 1182  miles, or portions thereof, of county roads or rights-of-way
 1183  where a communications facility is placed that extend through
 1184  any municipality within the county to which the pass-through
 1185  provider remits payment to a municipality a tax imposed pursuant
 1186  to chapter 202. A county’s roads or rights-of-way do not include
 1187  roads or rights-of-way that extend in or through the county but
 1188  are state, municipal, or another authority’s roads or rights-of
 1189  way.
 1190         (d) The amounts charged pursuant to this subsection shall
 1191  be based on the linear miles of roads or rights-of-way where a
 1192  communications facility is placed, not based on a summation of
 1193  the lengths of individual cables, conduits, strands, or fibers.
 1194  The amounts referenced in this subsection may be charged only
 1195  once annually and only to one person annually for any
 1196  communications facility. A municipality or county shall
 1197  discontinue charging such amounts to a person that has ceased to
 1198  be a pass-through provider. Any annual amounts charged shall be
 1199  reduced for a prorated portion of any 12-month period during
 1200  which the person remits taxes imposed by the municipality or
 1201  county pursuant to chapter 202. Any excess amounts paid to a
 1202  municipality or county under this section shall be refunded to
 1203  the person upon written notice of the excess to the municipality
 1204  or county.
 1205         (e) This subsection does not alter any provision of this
 1206  section or s. 202.24 relating to taxes, fees, or other charges
 1207  or impositions by a municipality or county on a dealer of
 1208  communications services or authorize that any charges be
 1209  assessed on a dealer of communications services, except as
 1210  specifically set forth herein. A municipality or county may not
 1211  charge a pass-through provider any amounts other than the
 1212  charges under this subsection as a condition to the placement or
 1213  maintenance of a communications facility in the roads or rights
 1214  of-way of a municipality or county by a pass-through provider,
 1215  except that a municipality or county may impose permit fees on a
 1216  pass-through provider consistent with this section paragraph
 1217  (3)(c) if the municipality or county elects to exercise its
 1218  authority to collect permit fees under paragraph (3)(c).
 1219         (f) The charges under this subsection do not apply to
 1220  communications facilities placed in a municipality’s or county’s
 1221  rights-of-way prior to the effective date of this subsection
 1222  with permission from the municipality or county, if any was
 1223  required, except to the extent the facilities of a pass-through
 1224  provider were subject to per linear foot or mile charges in
 1225  effect as of October 1, 2001, in which case the municipality or
 1226  county may only impose on a pass-through provider charges
 1227  consistent with paragraph (b) or paragraph (c) for such
 1228  facilities. Notwithstanding the foregoing, this subsection does
 1229  not impair any written agreement between a pass-through provider
 1230  and a municipality or county imposing per linear foot or mile
 1231  charges for communications facilities placed in municipal or
 1232  county roads or rights-of-way that is in effect prior to the
 1233  effective date of this subsection. Upon the termination or
 1234  expiration of any such written agreement, any charges imposed
 1235  shall be consistent with this section paragraph (b) or paragraph
 1236  (c). Notwithstanding the foregoing, until October 1, 2005, this
 1237  subsection shall not affect a municipality or county continuing
 1238  to impose charges in excess of the charges authorized in this
 1239  subsection on facilities of a pass-through provider that is not
 1240  a dealer of communications services in the state under chapter
 1241  202, but only to the extent such charges were imposed by
 1242  municipal or county ordinance or resolution adopted prior to
 1243  February 1, 2002. Effective October 1, 2005, any charges imposed
 1244  shall be consistent with paragraph (b) or paragraph (c).
 1245         (g) The charges authorized in this subsection shall not be
 1246  applied with respect to any communications facility that is used
 1247  exclusively for the internal communications of an electric
 1248  utility or other person in the business of transmitting or
 1249  distributing electric energy.
 1250         Section 34. Revenue received by a taxing authority under
 1251  this act shall be deemed to replace any taxes or fees previously
 1252  imposed but repealed by this act without any further action on
 1253  the part of such taxing authority. If the repeal under this act
 1254  of a taxing authority’s authority to levy taxes or fees impairs
 1255  security pledged to retire the authority’s bonded indebtedness
 1256  secured by such taxes or fees, then to the extent of any such
 1257  impairment, a like sum of revenue received by the authority
 1258  under this act shall be deemed as a matter of law to replace
 1259  said taxes and fees as security for the bonded indebtedness.
 1260         Section 35. The taxes imposed by ss. 202.12 and 203.01,
 1261  Florida Statutes, on communications services shall be applied in
 1262  accordance with chapter 202, Florida Statutes, as amended by
 1263  this act, to communications services reflected on bills dated on
 1264  or after October 1, 2013.
 1265         Section 36. This act shall take effect October 1, 2013.