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The Florida Senate

2003 Florida Statutes

SECTION 193
Local Communications Services Tax Clearing Trust Fund.
Section 202.193, Florida Statutes 2003

202.193  Local Communications Services Tax Clearing Trust Fund.--

(1)  The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18 Moneys deposited in the trust fund are exempt from the service charges imposed under s. 215.20

(2)  Notwithstanding the provisions of s. 216.301 and pursuant to s. 216.351, any balance in the Local Communications Services Tax Clearing Trust Fund at the end of any fiscal year shall remain in the trust fund at the end of the year and shall be available for carrying out the purposes of the trust fund.

(3)  Pursuant to the provisions of s. 19(f)(3), Art. III of the State Constitution, the Local Communications Services Tax Clearing Trust Fund is exempt from the termination provisions of s. 19(f)(2), Art. III of the State Constitution.

History.--s. 1, ch. 2001-135.