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2004 Florida Statutes
SECTION 205
Transition rule for local rates.
Transition rule for local rates.
202.205 Transition rule for local rates.--Notwithstanding s. 202.21, the rate of the local communications services tax for a county or municipality that adopted a resolution or ordinance reducing the rate of tax effective October 1, 2002, and that notified the Department of Revenue of the reduced rate by mail postmarked by July 16, 2001, shall be the adopted reduced rate beginning October 1, 2002. However, the local governing body of the county or municipality may change the local rate effective January 1, 2003, in the manner provided in this chapter.
History.--s. 4, ch. 2002-48.