Senate Bill sb1338

    Florida Senate - 2004                                  SB 1338

    By Senator Campbell





    32-902-04

  1                      A bill to be entitled

  2         An act relating to the determination of local

  3         tax situs for purposes of the communications

  4         services tax; amending s. 202.22, F.S.;

  5         requiring that a database of enhanced zip codes

  6         be certified by the Department of Revenue by a

  7         specified date if a dealer of communications

  8         services employs such a database to determine

  9         the local taxing jurisdiction in which a

10         service address is located; providing an

11         effective date.

12  

13  Be It Enacted by the Legislature of the State of Florida:

14  

15         Section 1.  Paragraph (c) of subsection (1) of section

16  202.22, Florida Statutes, is amended to read:

17         202.22  Determination of local tax situs.--

18         (1)  A dealer of communications services who is

19  obligated to collect and remit a local communications services

20  tax imposed under s. 202.19 shall be held harmless from any

21  liability, including tax, interest, and penalties, which would

22  otherwise be due solely as a result of an assignment of a

23  service address to an incorrect local taxing jurisdiction, if

24  the dealer of communications services exercises due diligence

25  in applying one or more of the following methods for

26  determining the local taxing jurisdiction in which a service

27  address is located:

28         (c)1.  Employing enhanced zip codes to assign each

29  street address, address range, post office box, or post office

30  box range in the dealer's service area to a specific local

31  taxing jurisdiction.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                                  SB 1338
    32-902-04




 1         2.  If an enhanced zip code overlaps boundaries of

 2  municipalities or counties, or if an enhanced zip code cannot

 3  be assigned to the service address because the service address

 4  is in a rural area or a location without postal delivery, the

 5  dealer of communications services or its database vendor shall

 6  assign the affected service addresses to one specific local

 7  taxing jurisdiction within such zip code based on a reasonable

 8  methodology. A methodology satisfies this subparagraph if the

 9  information used to assign service addresses is obtained by

10  the dealer or its database vendor from:

11         a.  A database provided by the department;

12         b.  A database certified by the department under

13  subsection (3);

14         c.  Responsible representatives of the relevant local

15  taxing jurisdictions; or

16         d.  The United States Census Bureau or the United

17  States Postal Service.

18  

19  Any database of enhanced zip codes which is used to determine

20  the local taxing jurisdiction in which a service address is

21  located must be certified by the department by January 1,

22  2005.

23         Section 2.  This act shall take effect upon becoming a

24  law.

25  

26            *****************************************

27                          SENATE SUMMARY

28    Provides that an enhanced zip code database must be
      certified by a certain date by the Department of Revenue
29    if a dealer of communications services employs such a
      database to determine local taxing jurisdictions.
30  

31  

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CODING: Words stricken are deletions; words underlined are additions.