Florida Senate - 2015                              CS for SB 110
       
       
        
       By the Committee on Communications, Energy, and Public
       Utilities; and Senator Hukill
       
       
       
       
       579-01678-15                                           2015110c1
    1                        A bill to be entitled                      
    2         An act relating to taxes; amending s. 202.12, F.S.;
    3         reducing the tax rate applied to the sale of
    4         communications services; reducing the tax rate applied
    5         to the retail sale of direct-to-home satellite
    6         services; amending s. 202.12001, F.S.; conforming
    7         rates to the reduction of the communications services
    8         tax; amending s. 202.18, F.S.; revising the allocation
    9         of tax revenue received from the communications
   10         services tax; amending s. 203.001, F.S.; conforming
   11         rates to the reduction of the communications services
   12         tax; amending s. 212.20, F.S.; revising the
   13         distributions of tax revenue received from the sales
   14         and use tax, communications services tax, and gross
   15         receipts tax; providing applicability; providing
   16         effective dates.
   17          
   18  Be It Enacted by the Legislature of the State of Florida:
   19  
   20         Section 1. Paragraphs (a) and (b) of subsection (1) of
   21  section 202.12, Florida Statutes, are amended to read:
   22         202.12 Sales of communications services.—The Legislature
   23  finds that every person who engages in the business of selling
   24  communications services at retail in this state is exercising a
   25  taxable privilege. It is the intent of the Legislature that the
   26  tax imposed by chapter 203 be administered as provided in this
   27  chapter.
   28         (1) For the exercise of such privilege, a tax is levied on
   29  each taxable transaction, and the tax is due and payable as
   30  follows:
   31         (a) Except as otherwise provided in this subsection, at the
   32  a rate of 3.05 6.65 percent applied to the sales price of the
   33  communications service that which:
   34         1. Originates and terminates in this state, or
   35         2. Originates or terminates in this state and is charged to
   36  a service address in this state,
   37  
   38  when sold at retail, computed on each taxable sale for the
   39  purpose of remitting the tax due. The gross receipts tax imposed
   40  by chapter 203 shall be collected on the same taxable
   41  transactions and remitted with the tax imposed by this
   42  paragraph. If no tax is imposed by this paragraph due to the
   43  exemption provided under by reason of s. 202.125(1), the tax
   44  imposed by chapter 203 shall nevertheless be collected and
   45  remitted in the manner and at the time prescribed for tax
   46  collections and remittances under this chapter.
   47         (b) At the rate of 7.2 10.8 percent applied to on the
   48  retail sales price of any direct-to-home satellite service
   49  received in this state. The proceeds of the tax imposed under
   50  this paragraph shall be accounted for and distributed in
   51  accordance with s. 202.18(2). The gross receipts tax imposed by
   52  chapter 203 shall be collected on the same taxable transactions
   53  and remitted with the tax imposed by this paragraph.
   54         Section 2. Section 202.12001, Florida Statutes, is amended
   55  to read:
   56         202.12001 Combined rate for tax collected pursuant to ss.
   57  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   58  2010-149, Laws of Florida, the dealer of communication services
   59  may collect a combined rate of 3.2 6.8 percent, composed
   60  comprised of the 3.05 6.65 percent and 0.15 percent rates
   61  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
   62  if as long as the provider properly reflects the tax collected
   63  with respect to the two provisions as required in the return to
   64  the department of Revenue.
   65         Section 3. Effective August 1, 2015, subsection (2) of
   66  section 202.18, Florida Statutes, is amended to read:
   67         202.18 Allocation and disposition of tax proceeds.—The
   68  proceeds of the communications services taxes remitted under
   69  this chapter shall be treated as follows:
   70         (2) The proceeds of the taxes remitted under s.
   71  202.12(1)(b) shall be allocated divided as follows:
   72         (a) The portion of the such proceeds which constitutes
   73  gross receipts taxes, imposed at the rate prescribed in chapter
   74  203, shall be deposited as provided by law and in accordance
   75  with s. 9, Art. XII of the State Constitution.
   76         (b) Forty-four and one-half Sixty-three percent of the
   77  remainder shall be allocated to the state and distributed
   78  pursuant to s. 212.20(6), except that the proceeds allocated
   79  pursuant to s. 212.20(6)(d)2. shall be prorated to the
   80  participating counties in the same proportion as that month’s
   81  collection of the taxes and fees imposed pursuant to chapter 212
   82  and paragraph (1)(b).
   83         (c)1. During each calendar year, the remaining portion of
   84  the such proceeds shall be transferred to the Local Government
   85  Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
   86  proceeds shall be allocated in the same proportion as the
   87  allocation of total receipts of the half-cent sales tax under s.
   88  218.61 and the emergency distribution under s. 218.65 in the
   89  prior state fiscal year. Thirty percent of such proceeds shall
   90  be distributed pursuant to s. 218.67.
   91         2. The proportion of the proceeds allocated based on the
   92  emergency distribution under s. 218.65 shall be distributed
   93  pursuant to s. 218.65.
   94         3. In each calendar year, the proportion of the proceeds
   95  allocated based on the half-cent sales tax under s. 218.61 shall
   96  be allocated to each county in the same proportion as the
   97  county’s percentage of total sales tax allocation for the prior
   98  state fiscal year and distributed pursuant to s. 218.62.
   99         4. The department shall distribute the appropriate amount
  100  to each municipality and county each month at the same time that
  101  local communications services taxes are distributed pursuant to
  102  subsection (3).
  103         Section 4. Section 203.001, Florida Statutes, is amended to
  104  read:
  105         203.001 Combined rate for tax collected pursuant to ss.
  106  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
  107  2010-149, Laws of Florida, the dealer of communication services
  108  may collect a combined rate of 3.2 6.8 percent, composed
  109  comprised of the 3.05 6.65 percent and 0.15 percent rates
  110  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
  111  if as long as the provider properly reflects the tax collected
  112  with respect to the two provisions as required in the return to
  113  the Department of Revenue.
  114         Section 5. Effective September 1, 2015, paragraph (d) of
  115  subsection (6) of section 212.20, Florida Statutes, is amended
  116  to read:
  117         212.20 Funds collected, disposition; additional powers of
  118  department; operational expense; refund of taxes adjudicated
  119  unconstitutionally collected.—
  120         (6) Distribution of all proceeds under this chapter and ss.
  121  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
  122         (d) The proceeds of all other taxes and fees imposed
  123  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
  124  and (2)(b) shall be distributed as follows:
  125         1. In any fiscal year, the greater of $500 million, minus
  126  an amount equal to 4.6 percent of the proceeds of the taxes
  127  collected pursuant to chapter 201, or 5.2 percent of all other
  128  taxes and fees imposed pursuant to this chapter or remitted
  129  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
  130  monthly installments into the General Revenue Fund.
  131         2. After the distribution under subparagraph 1., 9.0739
  132  8.8854 percent of the amount remitted by a sales tax dealer
  133  located within a participating county pursuant to s. 218.61
  134  shall be transferred into the Local Government Half-cent Sales
  135  Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
  136  be transferred shall be reduced by 0.1 percent, and the
  137  department shall distribute this amount to the Public Employees
  138  Relations Commission Trust Fund less $5,000 each month, which
  139  shall be added to the amount calculated in subparagraph 3. and
  140  distributed accordingly.
  141         3. After the distribution under subparagraphs 1. and 2.,
  142  0.0976 0.0956 percent shall be transferred to the Local
  143  Government Half-cent Sales Tax Clearing Trust Fund and
  144  distributed pursuant to s. 218.65.
  145         4. After the distributions under subparagraphs 1., 2., and
  146  3., 2.1039 2.0603 percent of the available proceeds shall be
  147  transferred monthly to the Revenue Sharing Trust Fund for
  148  Counties pursuant to s. 218.215.
  149         5. After the distributions under subparagraphs 1., 2., and
  150  3., 1.3803 1.3517 percent of the available proceeds shall be
  151  transferred monthly to the Revenue Sharing Trust Fund for
  152  Municipalities pursuant to s. 218.215. If the total revenue to
  153  be distributed pursuant to this subparagraph is at least as
  154  great as the amount due from the Revenue Sharing Trust Fund for
  155  Municipalities and the former Municipal Financial Assistance
  156  Trust Fund in state fiscal year 1999-2000, no municipality shall
  157  receive less than the amount due from the Revenue Sharing Trust
  158  Fund for Municipalities and the former Municipal Financial
  159  Assistance Trust Fund in state fiscal year 1999-2000. If the
  160  total proceeds to be distributed are less than the amount
  161  received in combination from the Revenue Sharing Trust Fund for
  162  Municipalities and the former Municipal Financial Assistance
  163  Trust Fund in state fiscal year 1999-2000, each municipality
  164  shall receive an amount proportionate to the amount it was due
  165  in state fiscal year 1999-2000.
  166         6. Of the remaining proceeds:
  167         a. In each fiscal year, the sum of $29,915,500 shall be
  168  divided into as many equal parts as there are counties in the
  169  state, and one part shall be distributed to each county. The
  170  distribution among the several counties must begin each fiscal
  171  year on or before January 5th and continue monthly for a total
  172  of 4 months. If a local or special law required that any moneys
  173  accruing to a county in fiscal year 1999-2000 under the then
  174  existing provisions of s. 550.135 be paid directly to the
  175  district school board, special district, or a municipal
  176  government, such payment must continue until the local or
  177  special law is amended or repealed. The state covenants with
  178  holders of bonds or other instruments of indebtedness issued by
  179  local governments, special districts, or district school boards
  180  before July 1, 2000, that it is not the intent of this
  181  subparagraph to adversely affect the rights of those holders or
  182  relieve local governments, special districts, or district school
  183  boards of the duty to meet their obligations as a result of
  184  previous pledges or assignments or trusts entered into which
  185  obligated funds received from the distribution to county
  186  governments under then-existing s. 550.135. This distribution
  187  specifically is in lieu of funds distributed under s. 550.135
  188  before July 1, 2000.
  189         b. The department shall distribute $166,667 monthly to each
  190  applicant certified as a facility for a new or retained
  191  professional sports franchise pursuant to s. 288.1162. Up to
  192  $41,667 shall be distributed monthly by the department to each
  193  certified applicant as defined in s. 288.11621 for a facility
  194  for a spring training franchise. However, not more than $416,670
  195  may be distributed monthly in the aggregate to all certified
  196  applicants for facilities for spring training franchises.
  197  Distributions begin 60 days after such certification and
  198  continue for not more than 30 years, except as otherwise
  199  provided in s. 288.11621. A certified applicant identified in
  200  this sub-subparagraph may not receive more in distributions than
  201  expended by the applicant for the public purposes provided in s.
  202  288.1162(5) or s. 288.11621(3).
  203         c. Beginning 30 days after notice by the Department of
  204  Economic Opportunity to the Department of Revenue that an
  205  applicant has been certified as the professional golf hall of
  206  fame pursuant to s. 288.1168 and is open to the public, $166,667
  207  shall be distributed monthly, for up to 300 months, to the
  208  applicant.
  209         d. Beginning 30 days after notice by the Department of
  210  Economic Opportunity to the Department of Revenue that the
  211  applicant has been certified as the International Game Fish
  212  Association World Center facility pursuant to s. 288.1169, and
  213  the facility is open to the public, $83,333 shall be distributed
  214  monthly, for up to 168 months, to the applicant. This
  215  distribution is subject to reduction pursuant to s. 288.1169. A
  216  lump sum payment of $999,996 shall be made after certification
  217  and before July 1, 2000.
  218         e. The department shall distribute up to $83,333 monthly to
  219  each certified applicant as defined in s. 288.11631 for a
  220  facility used by a single spring training franchise, or up to
  221  $166,667 monthly to each certified applicant as defined in s.
  222  288.11631 for a facility used by more than one spring training
  223  franchise. Monthly distributions begin 60 days after such
  224  certification or July 1, 2016, whichever is later, and continue
  225  for not more than 20 years to each certified applicant as
  226  defined in s. 288.11631 for a facility used by a single spring
  227  training franchise or not more than 25 years to each certified
  228  applicant as defined in s. 288.11631 for a facility used by more
  229  than one spring training franchise. A certified applicant
  230  identified in this sub-subparagraph may not receive more in
  231  distributions than expended by the applicant for the public
  232  purposes provided in s. 288.11631(3).
  233         f. Beginning 45 days after notice by the Department of
  234  Economic Opportunity to the Department of Revenue that an
  235  applicant has been approved by the Legislature and certified by
  236  the Department of Economic Opportunity under s. 288.11625 or
  237  upon a date specified by the Department of Economic Opportunity
  238  as provided under s. 288.11625(6)(d), the department shall
  239  distribute each month an amount equal to one-twelfth of the
  240  annual distribution amount certified by the Department of
  241  Economic Opportunity for the applicant. The department may not
  242  distribute more than $7 million in the 2014-2015 fiscal year or
  243  more than $13 million annually thereafter under this sub
  244  subparagraph.
  245         7. All other proceeds must remain in the General Revenue
  246  Fund.
  247         Section 6. This act applies to taxable transactions
  248  included on bills for communication services which are dated on
  249  or after July 1, 2015.
  250         Section 7. Except as otherwise provided in this act, this
  251  act shall take effect July 1, 2015.