Skip to Navigation | Skip to Main Content | Skip to Site Map

MyFloridaHouse.gov | Mobile Site

Senate Tracker: Sign Up | Login

The Florida Senate

Glossary of Legislative Terms

CS/HB 1889: Taxation/Communications Services

GENERAL BILL by Fiscal Policy & Resources ; Utilities & Telecommunications ; Ritter ; Barreiro ; (CO-INTRODUCERS) Greenstein ; Smith ; Henriquez ; Sobel ; Holloway ; Kosmas ; Maygarden ; Spratt ; Kendrick ; Bullard ; Cantens ; Arza ; Betancourt ; Gelber ; Diaz-Balart ; Meadows ; Lynn ; Gannon ; Weissman ; Negron ; Rubio ; Diaz de la Portilla ; Brutus ; Prieguez ; Rich ; Seiler ; Garcia ; Lacasa ; Stansel ; Jennings ; McGriff ; Andrews ; Wishner ; Allen ; Bean ; Hogan ; Gottlieb ; Crow ; Berfield ; Justice ; Kallinger ; Trovillion ; Joyner ; Farkas ; Detert ; Flanagan ; Ross ; Littlefield ; Machek ; Mayfield ; Atwater ; Harper ; Slosberg ; Bucher ; Harrell ; Mealor ; Siplin ; Lee ; Haridopolos ; Kilmer ; Wilson ; Bendross-Mindingall

Taxation/Communications Services; provides legislative findings & intent re Communications Services Tax Simplification Law; specifies rates for state tax; provides special rules for mobile communications services; provides duties of home service providers & DOR in determining customer's place of primary use & determining correct taxing jurisdiction; relieves service providers of certain liability, etc. Amends FS.

Effective Date: 10/01/2001 except as otherwise provided
 Last Action: 5/2/2001 House - Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1878 (Ch. 2001-140); See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139) -HJ 01823
Bill Text: Web Page | PDF

View By Bill Version View By Category

Expand All Collapse All

  • Bill History

    Date Chamber Action
    4/6/2001 House • Filed
    4/10/2001 House • Introduced, referred to Fiscal Policy & Resources (FRC); Council for Ready Infrastructure -HJ 00493
    4/13/2001 House • On Committee agenda-- Fiscal Policy & Resources (FRC), 04/17/01, 1:00 pm, 214-C
    4/17/2001 House • CS by Fiscal Policy & Resources (FRC); YEAS 10 NAYS 2 -HJ 00659
    4/24/2001 House • CS read first time on 04/24/01 -HJ 00657; Pending review of CS under Rule 6 -HJ 00659; Now in Council for Ready Infrastructure -HJ 00659; Withdrawn from Council for Ready Infrastructure -HJ 00557; Placed on Calendar, on second reading
    4/26/2001 House • Placed on Special Order Calendar; Retained on Calendar
    4/27/2001 House • Placed on Special Order Calendar; Read second time -HJ 00972; Amendment(s) adopted -HJ 00972
    5/1/2001 House • Temporarily postponed, on Third Reading -HJ 01444
    5/2/2001 House • Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1878 (Ch. 2001-140); See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139) -HJ 01823

    Top of SectionTop of Page

  • CS/HB 1889, Engrossed 1 (Current Bill Version) Posted 4/28/2001 at 6:28 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 1891 (c1) Public Records/Communications Tax Barreiro Linked Last Action: 5/2/2001 H Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 1836 (Ch. 2001-139); See also CS/CS/SB 1878 (Ch. 2001-140) -HJ 01824
    Location:
    H 1893 (c1) Local Communications Services Tax TF Barreiro Linked Last Action: 5/2/2001 H Senate Bill substituted; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 1540 (Ch. 2001-135); See also CS/CS/SB 1878 (Ch. 2001-140) -HJ 01825
    Location:
    S 1878 (e2) Horne Similar Last Action: 6/1/2001 Approved by Governor; Chapter No. 2001-140; See also CS/SB 1540 (Ch. 2001-135), CS/SB 1836 (Ch. 2001-139)
    Location:
    S 1540 (c1) Carlton Compare Last Action: 6/1/2001 Approved by Governor; Chapter No. 2001-135; See also CS/CS/SB 1878 (Ch. 2001-140)
    Location:
    S 1836 (c1) Carlton Compare Last Action: 6/1/2001 Approved by Governor; Chapter No. 2001-139; See also CS/CS/SB 1878 (Ch. 2001-140)
    Location:

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    451943 - Technical Amendment
    		5/1/2001
    10:45 AM     		Web Page
    PDF

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

    Top of SectionTop of Page

  • CS/HB 1889, Committee Substitute 1 Posted 4/27/2001 at 7:40 AM

    Bill Text:   Web Page | PDF
    Analyses:   Fiscal Policy & Resources (Post-Meeting) 4/23/2001 (pdf)

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    175593 - Amendment
    		Ritter 4/25/2001
    7:09 PM     		Web Page
    PDF
    hierarchy 815317 - Amendment to Amendment (175593)
    		Ritter 4/26/2001
    3:02 PM     		Web Page
    PDF

    Citations - Statutes (35)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; audits; reports.
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    202.381
    203.01 Tax on gross receipts for utility services.
    203.012 Definitions.
    212.031 Lease or rental of or license in real property.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    212.202 Renaming, creation, and continuation of certain funds.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

    Top of SectionTop of Page

  • HB 1889, Original Filed Version Posted 4/7/2001 at 2:18 AM

    Bill Text:   Web Page | PDF
    Analyses:   Fiscal Policy & Resources (Post-Meeting) 4/16/2001 (pdf)
    Utilities & Telecommunications (Post-Meeting) 4/6/2001 (pdf)

    Citations - Statutes (29)

    Citation Catchline Location in Bill Location In Bill Help
    166.231 Municipalities; public service tax.
    202.105
    202.11 Definitions.
    202.12 Sales of communications services.
    202.125 Sales of communications services; specified exemptions.
    202.15 Special rule for users of substitute communications systems.
    202.155
    202.16 Payment.
    202.17 Registration.
    202.18 Allocation and disposition of tax proceeds.
    202.19 Authorization to impose local communications services tax.
    202.20 Local communications services tax rates.
    202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
    202.22 Determination of local tax situs.
    202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
    202.231
    202.24 Limitations on local taxes and fees imposed on dealers of communications services.
    202.26 Department powers.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    202.37 Special rules for administration of local communications services tax.
    202.38
    203.01 Tax on gross receipts for utility services.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    218.65 Emergency distribution.
    337.401 Use of right-of-way for utilities subject to regulation; permit; fees.

    Top of SectionTop of Page