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| 1 | A bill to be entitled | ||
| 2 | An act relating to the determination of local tax situs | ||
| 3 | for purposes of the communications services tax; requiring | ||
| 4 | that a database of enhanced zip codes be certified by the | ||
| 5 | Department of Revenue by a specified date if a dealer of | ||
| 6 | communications services employs such a database to | ||
| 7 | determine the local taxing jurisdiction in which a service | ||
| 8 | address is located; providing an effective date. | ||
| 9 | |||
| 10 | Be It Enacted by the Legislature of the State of Florida: | ||
| 11 | |||
| 12 | Section 1. Any database of enhanced zip codes which is | ||
| 13 | used to determine the local taxing jurisdiction in which a | ||
| 14 | service address is located for purposes of s. 202.22(1)(c), | ||
| 15 | Florida Statutes, must be certified by the Department of Revenue | ||
| 16 | by January 1, 2005. | ||
| 17 | Section 2. This act shall take effect upon becoming a law. | ||