The Florida Senate

¹203.012  Definitions.--As used in this chapter:

(1)  "Distribution company" means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within this state for the transmission, delivery, and sale of electricity or natural or manufactured gas. The term does not include natural gas transmission companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.

(2)  "Person" means any person as defined in s. 212.02

(3)  "Utility service" means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas. This subsection does not broaden the definition of utility service to include separately stated charges for tangible personal property or services which are not charges for the electricity or natural or manufactured gas or the transportation, delivery, transmission, or distribution of electricity or natural or manufactured gas.

History.--ss. 2, 6, ch. 84-342; s. 30, ch. 85-116; s. 3, ch. 85-174; s. 3, ch. 86-155; s. 44, ch. 87-224; s. 17, ch. 90-132; s. 13, ch. 91-112; s. 1, ch. 97-283; ss. 42, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 2, ch. 2005-148.

¹Note.--

A.  Section 3, ch. 2005-148, provides that "[e]mergency rules.--The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules, under sections 120.536(1) and 120.54(4), Florida Statutes, to implement the provisions of section 203.01, Florida Statutes, which provide for remittance of tax by distribution companies and self-accrual of tax by retail consumers and the provisions of section 203.012, Florida Statutes, which define the term 'distribution company' and provide that utility services include transportation, transmission, and distribution of electricity and natural or manufactured gas. Such rules shall include forms the Department of Revenue determines are necessary or appropriate for registration, applying for self-accrual authority, reporting, and remitting taxes, or applying for credits. Notwithstanding any other law, such emergency rules shall remain effective for 6 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This section is effective [June 8, 2005]."

B.  Section 4, ch. 2005-148, provides that:

"Amnesty for registration and remittance of tax.--

"(1)  The state shall provide an amnesty for unpaid gross receipts tax, penalties, and interest on unpaid gross receipts tax that may otherwise be due for the sale or transportation of natural gas for consumption in this state if all of the following requirements are satisfied:

"(a)  The sales subject to amnesty were made prior to January 1, 2006.

"(b)  The gross receipts at issue were derived from one of the following:

"1.  Sales by persons who are not regulated pursuant to chapter 366, Florida Statutes;

"2.  Sales for which the written sales agreement provides for transfer of title to the gas outside the state; or

"3.  Sales of transportation services associated with the sales of gas.

"(c)  The seller registered with the Department of Revenue to pay gross receipts tax on or before January 1, 2006, if the seller is required to be registered as of January 1, 2006.

"(d)  The seller applies for amnesty on or before January 1, 2006, in accordance with the rules of the Department of Revenue.

"(2)  The amnesty is not available for taxes, penalties, or interest that have been assessed if the assessment is final and has not been timely challenged, or for any tax, penalty, or interest that has been previously paid to the department unless the payment is the subject of an assessment that is not final or that has been timely challenged.

"(3)  The amnesty is not available for tax billed to or collected by the seller as an itemized charge to customers.

"(4)  The executive director of the Department of Revenue may adopt emergency rules under sections 120.536(1) and 120.54(4), Florida Statutes, to implement the amnesty. Such rules may provide forms and procedures for applying for amnesty; for reporting the sales for which amnesty is sought; and for ensuring the applicant's ongoing commitment to registration, collection, and remittance of the state's gross receipts tax. Notwithstanding any other law, the emergency rules shall remain effective until the later of the date that is 6 months after the date of adoption of the rule or the date of final resolution of all amnesty applications filed pursuant to this section. This section is effective [June 8, 2005]."