Florida Senate - 2023 SB 1432
By Senator Trumbull
2-01665C-23 20231432__
1 A bill to be entitled
2 An act relating to communications services tax;
3 amending s. 202.12, F.S.; decreasing the tax rate on
4 the retail sale of communications services; amending
5 s. 202.19, F.S.; revising the name of the
6 discretionary communications services tax; requiring a
7 certain tax remain the same rate as it was on a
8 specified past date until a specified future date;
9 specifying the fees, taxes, charges, and other
10 impositions that the a specified tax replaces;
11 prohibiting a certain tax passed after a certain date
12 from being added to the local communications service
13 tax until a future date; providing an effective date.
14
15 Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. Paragraph (a) of subsection (1) of section
18 202.12, Florida Statutes, is amended to read:
19 202.12 Sales of communications services.—The Legislature
20 finds that every person who engages in the business of selling
21 communications services at retail in this state is exercising a
22 taxable privilege. It is the intent of the Legislature that the
23 tax imposed by chapter 203 be administered as provided in this
24 chapter.
25 (1) For the exercise of such privilege, a tax is levied on
26 each taxable transaction and is due and payable as follows:
27 (a) Except as otherwise provided in this subsection, at the
28 rate of 3.48 4.92 percent applied to the sales price of the
29 communications service that:
30 1. Originates and terminates in this state;, or
31 2. Originates or terminates in this state and is charged to
32 a service address in this state,
33
34 when sold at retail, computed on each taxable sale for the
35 purpose of remitting the tax due. The gross receipts tax imposed
36 by chapter 203 shall be collected on the same taxable
37 transactions and remitted with the tax imposed by this
38 paragraph. If no tax is imposed by this paragraph due to the
39 exemption provided under s. 202.125(1), the tax imposed by
40 chapter 203 shall nevertheless be collected and remitted in the
41 manner and at the time prescribed for tax collections and
42 remittances under this chapter.
43 Section 2. Subsections (1), (3), and (5) of section 202.19,
44 Florida Statutes, are amended, and paragraph (d) is added to
45 subsection (2) of that section, to read:
46 202.19 Authorization to impose local communications
47 services tax.—
48 (1) The governing authority of each county and municipality
49 may, by ordinance, levy a local discretionary communications
50 services tax as provided in this section.
51 (2)
52 (d) The local communications services tax rate in effect on
53 January 1, 2023, may not be increased before January 1, 2026.
54 (3)(a) The tax authorized under this section replaces other
55 revenue sources for municipalities and counties and includes the
56 following taxes, charges, fees, and other impositions to the
57 extent that the respective local taxing jurisdictions were
58 authorized to impose those taxes, charges, fees, and other
59 impositions before July 1, 2000, and after January 1, 2023:
60 1. With respect to a charter county or municipality:
61 a. The public service tax on telecommunications authorized
62 by s. 166.231(9), Florida Statutes (2001).
63 b. Franchise fees on providers of cable television services
64 as authorized by 47 U.S.C. s. 542.
65 c. The public service tax on prepaid calling arrangements.
66 d. Franchise fees on dealers of communications services
67 that use the public roads or rights-of-way.
68 e. Actual permit fees relating to placing or maintaining
69 facilities in or on public roads or rights-of-way collected from
70 providers of long-distance, cable, and mobile communications
71 services for the fiscal year ending September 30, 1999; however,
72 if a municipality or charter county elected to continue charging
73 permit fees as authorized by s. 337.401 on or before January 1,
74 2019, the fees may not be included as a replaced revenue source.
75 f. Application fees, transfer fees, renewal fees, or claims
76 for related costs to which the municipality or county is
77 otherwise entitled for granting permission to dealers of
78 communications services, including providers of cable television
79 services as authorized by 47 U.S.C. s. 542, to use or occupy its
80 roads or rights-of-way for the placement, construction, and
81 maintenance of poles, wires, and other fixtures used in the
82 provision of communications services.
83 2. With respect to a noncharter county, franchise fees on
84 providers of cable television services as authorized by 47
85 U.S.C. s. 542 includes and is in lieu of any fee or other
86 consideration, including, but not limited to, application fees,
87 transfer fees, renewal fees, or claims for related costs, to
88 which the municipality or county is otherwise entitled for
89 granting permission to dealers of communications services,
90 including, but not limited to, providers of cable television
91 services, as authorized in 47 U.S.C. s. 542, to use or occupy
92 its roads or rights-of-way for the placement, construction, and
93 maintenance of poles, wires, and other fixtures used in the
94 provision of communications services.
95 (b) This subsection does not supersede or impair the right,
96 if any, of a municipality or county to require the payment of
97 consideration or to require the payment of regulatory fees or
98 assessments by persons using or occupying its roads or rights
99 of-way in a capacity other than that of a dealer of
100 communications services.
101 (5) In addition to the communications services taxes
102 authorized by subsection (1), a discretionary sales surtax that
103 a county or school board has levied under s. 212.055 is imposed
104 as a local communications services tax under this section, and
105 the rate shall be determined in accordance with s. 202.20(3).
106 However, any increase to the discretionary sales surtax levied
107 under s. 212.055 on or after January 1, 2023, may not be added
108 to the local communication services tax under this section
109 before January 1, 2026.
110 (a) Except as otherwise provided in this subsection, each
111 such tax rate shall be applied, in addition to the other tax
112 rates applied under this chapter, to communications services
113 subject to tax under s. 202.12 which:
114 1. Originate or terminate in this state; and
115 2. Are charged to a service address in the county.
116 (b) With respect to private communications services, the
117 tax shall be on the sales price of such services provided within
118 the county, which shall be determined in accordance with the
119 following provisions:
120 1. Any charge with respect to a channel termination point
121 located within such county;
122 2. Any charge for the use of a channel between two channel
123 termination points located in such county; and
124 3. Where channel termination points are located both within
125 and outside of such county:
126 a. If any segment between two such channel termination
127 points is separately billed, 50 percent of such charge; and
128 b. If any segment of the circuit is not separately billed,
129 an amount equal to the total charge for such circuit multiplied
130 by a fraction, the numerator of which is the number of channel
131 termination points within such county and the denominator of
132 which is the total number of channel termination points of the
133 circuit.
134 Section 3. This act shall take effect upon becoming a law.