Senate Bill sb2302

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                                  SB 2302

    By Senator Haridopolos





    26-1383-04                                          See HB 735

  1                      A bill to be entitled

  2         An act relating to the tax on substitute

  3         communications systems; amending s. 202.11,

  4         F.S.; deleting certain definitions; amending s.

  5         202.12, F.S.; deleting a provision relating to

  6         the manner in which the tax on gross receipts

  7         for communications services is applied to a

  8         substitute communications system; amending ss.

  9         202.16, 202.17, and 202.18, F.S.; correcting

10         cross-references; amending s. 202.19, F.S.;

11         deleting a provision authorizing the imposition

12         of a local communications services tax on

13         substitute communications systems; repealing s.

14         202.15, F.S., relating to special rules for

15         users of substitute communications systems;

16         providing an effective date.

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

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20         Section 1.  Subsections (2) through (15) of section

21  202.11, Florida Statutes, are renumbered as subsections (1)

22  through (14), respectively, subsections (17) through (25) of

23  that section are renumbered as subsections (15) through (23),

24  respectively, and present subsections (1) and (16) of that

25  section are amended to read:

26         202.11  Definitions.--As used in this chapter:

27         (1)  "Actual cost of operating a substitute

28  communications system" includes, but is not limited to,

29  depreciation, interest, maintenance, repair, and other

30  expenses directly attributable to the operation of such

31  system. For purposes of this chapter, the depreciation expense

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    Florida Senate - 2004                                  SB 2302
    26-1383-04                                          See HB 735




 1  included in actual cost is the depreciation expense claimed

 2  for federal income tax purposes. The total amount of any

 3  payment required by a lease or rental contract or agreement

 4  must be included within the actual cost of operating the

 5  substitute communications system.

 6         (16)  "Substitute communications system" means any

 7  telephone system, or other system capable of providing

 8  communications services, which a person purchases, installs,

 9  rents, or leases for his or her own use to provide himself or

10  herself with services used as a substitute for any switched

11  service or dedicated facility by which a dealer of

12  communications services provides a communication path.

13         Section 2.  Paragraphs (c), (d), and (e) of subsection

14  (1) of section 202.12, Florida Statutes, are redesignated as

15  paragraphs (b), (c), and (d), respectively, and present

16  paragraph (b) of subsection (1) of that section is amended to

17  read:

18         202.12  Sales of communications services.--The

19  Legislature finds that every person who engages in the

20  business of selling communications services at retail in this

21  state is exercising a taxable privilege. It is the intent of

22  the Legislature that the tax imposed by chapter 203 be

23  administered as provided in this chapter.

24         (1)  For the exercise of such privilege, a tax is

25  levied on each taxable transaction, and the tax is due and

26  payable as follows:

27         (b)  At the rate set forth in paragraph (a) on the

28  actual cost of operating a substitute communications system,

29  to be paid in accordance with s. 202.15. This paragraph does

30  not apply to the use by any dealer of his or her own

31  communications system to conduct a business of providing

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    Florida Senate - 2004                                  SB 2302
    26-1383-04                                          See HB 735




 1  communications services or any communications system operated

 2  by a county, a municipality, the state, or any political

 3  subdivision of the state. The gross receipts tax imposed by

 4  chapter 203 shall be applied to the same costs, and remitted

 5  with the tax imposed by this paragraph.

 6         Section 3.  Paragraph (a) of subsection (1) of section

 7  202.16, Florida Statutes, is amended to read:

 8         202.16  Payment.--The taxes imposed or administered

 9  under this chapter and chapter 203 shall be collected from all

10  dealers of taxable communications services on the sale at

11  retail in this state of communications services taxable under

12  this chapter and chapter 203. The full amount of the taxes on

13  a credit sale, installment sale, or sale made on any kind of

14  deferred payment plan is due at the moment of the transaction

15  in the same manner as a cash sale.

16         (1)(a)  Except as otherwise provided in ss.

17  202.12(1)(b) and 202.15, The taxes collected under this

18  chapter and chapter 203 shall be paid by the purchaser of the

19  communications service and shall be collected from such person

20  by the dealer of communications services.

21         Section 4.  Subsection (6) of section 202.17, Florida

22  Statutes, is amended to read:

23         202.17  Registration.--

24         (6)  In addition to the certificate of registration,

25  the department shall provide to each newly registered dealer

26  an initial resale certificate that is valid for the remainder

27  of the period of issuance. The department shall provide to

28  each active dealer, except persons registered pursuant to s.

29  202.15, an annual resale certificate. As used in this section,

30  the term "active dealer" means a person who is registered with

31  

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    Florida Senate - 2004                                  SB 2302
    26-1383-04                                          See HB 735




 1  the department and who is required to file a return at least

 2  once during each applicable reporting period.

 3         Section 5.  Subsection (1) of section 202.18, Florida

 4  Statutes, is amended to read:

 5         202.18  Allocation and disposition of tax

 6  proceeds.--The proceeds of the communications services taxes

 7  remitted under this chapter shall be treated as follows:

 8         (1)  The proceeds of the taxes remitted under s.

 9  202.12(1)(a) and (b) shall be divided as follows:

10         (a)  The portion of such proceeds which constitutes

11  gross receipts taxes, imposed at the rate prescribed in

12  chapter 203, shall be deposited as provided by law and in

13  accordance with s. 9, Art. XII of the State Constitution.

14         (b)  The remaining portion shall be distributed

15  according to s. 212.20(6).

16         Section 6.  Subsections (8) through (12) of section

17  202.19, Florida Statutes, are renumbered as subsections (7)

18  through (11), respectively, and present subsection (7) of that

19  section is amended to read:

20         202.19  Authorization to impose local communications

21  services tax.--

22         (7)  Any tax imposed by a municipality, school board,

23  or county under this section also applies to the actual cost

24  of operating a substitute communications system, to be paid in

25  accordance with s. 202.15. This subsection does not apply to

26  the use by any provider of its own communications system to

27  conduct a business of providing communications services or to

28  the use of any communications system operated by a county, a

29  municipality, the state, or any political subdivision of the

30  state.

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    Florida Senate - 2004                                  SB 2302
    26-1383-04                                          See HB 735




 1         Section 7.  Section 202.15, Florida Statutes, is

 2  repealed.

 3         Section 8.  This act shall take effect upon becoming a

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