HB 0735 2004
1	A bill to be entitled
2	An act relating to the tax on substitute communications
3	systems; amending s. 202.11, F.S.; deleting certain
4	definitions; amending s. 202.12, F.S.; deleting a
5	provision relating to the manner in which the tax on gross
6	receipts for communications services is applied to a
7	substitute communications system; amending ss. 202.16,
8	202.17, and 202.18, F.S.; correcting cross references;
9	amending s. 202.19, F.S.; deleting a provision authorizing
10	the imposition of a local communications services tax on
11	substitute communications systems; repealing s. 202.15,
12	F.S., relating to special rules for users of substitute
13	communications systems; providing an effective date.
14
15	Be It Enacted by the Legislature of the State of Florida:
16
17	Section 1. Subsections (2) through (15) of section 202.11,
18	Florida Statutes, are renumbered as subsections (1) through
19	(14), respectively, subsections (17) through (25) of said
20	section are renumbered as subsections (15) through (23),
21	respectively, and present subsections (1) and (16) of said
22	section are amended to read:
23	202.11 Definitions.--As used in this chapter:
24	(1) "Actual cost of operating a substitute communications
25	system" includes, but is not limited to, depreciation, interest,
26	maintenance, repair, and other expenses directly attributable to
27	the operation of such system. For purposes of this chapter, the
28	depreciation expense included in actual cost is the depreciation
29	expense claimed for federal income tax purposes. The total
30	amount of any payment required by a lease or rental contract or
31	agreement must be included within the actual cost of operating
32	the substitute communications system.
33	(16) "Substitute communications system" means any
34	telephone system, or other system capable of providing
35	communications services, which a person purchases, installs,
36	rents, or leases for his or her own use to provide himself or
37	herself with services used as a substitute for any switched
38	service or dedicated facility by which a dealer of
39	communications services provides a communication path.
40	Section 2. Paragraphs (c), (d), and (e) of subsection (1)
41	of section 202.12, Florida Statutes, are redesignated as
42	paragraphs (b), (c), and (d), respectively, and present
43	paragraph (b) of subsection (1) of said section is amended to
44	read:
45	202.12 Sales of communications services.--The Legislature
46	finds that every person who engages in the business of selling
47	communications services at retail in this state is exercising a
48	taxable privilege. It is the intent of the Legislature that the
49	tax imposed by chapter 203 be administered as provided in this
50	chapter.
51	(1) For the exercise of such privilege, a tax is levied on
52	each taxable transaction, and the tax is due and payable as
53	follows:
54	(b) At the rate set forth in paragraph (a) on the actual
55	cost of operating a substitute communications system, to be paid
56	in accordance with s. 202.15. This paragraph does not apply to
57	the use by any dealer of his or her own communications system to
58	conduct a business of providing communications services or any
59	communications system operated by a county, a municipality, the
60	state, or any political subdivision of the state. The gross
61	receipts tax imposed by chapter 203 shall be applied to the same
62	costs, and remitted with the tax imposed by this paragraph.
63	Section 3. Paragraph (a) of subsection (1) of section
64	202.16, Florida Statutes, is amended to read:
65	202.16 Payment.--The taxes imposed or administered under
66	this chapter and chapter 203 shall be collected from all dealers
67	of taxable communications services on the sale at retail in this
68	state of communications services taxable under this chapter and
69	chapter 203. The full amount of the taxes on a credit sale,
70	installment sale, or sale made on any kind of deferred payment
71	plan is due at the moment of the transaction in the same manner
72	as a cash sale.
73	(1)(a) Except as otherwise provided in ss. 202.12(1)(b)
74	and 202.15,The taxes collected under this chapter and chapter
75	203 shall be paid by the purchaser of the communications service
76	and shall be collected from such person by the dealer of
77	communications services.
78	Section 4. Subsection (6) of section 202.17, Florida
79	Statutes, is amended to read:
80	202.17 Registration.--
81	(6) In addition to the certificate of registration, the
82	department shall provide to each newly registered dealer an
83	initial resale certificate that is valid for the remainder of
84	the period of issuance. The department shall provide to each
85	active dealer, except persons registered pursuant to s. 202.15,
86	an annual resale certificate. As used in this section, the term
87	"active dealer" means a person who is registered with the
88	department and who is required to file a return at least once
89	during each applicable reporting period.
90	Section 5. Subsection (1) of section 202.18, Florida
91	Statutes, is amended to read:
92	202.18 Allocation and disposition of tax proceeds.--The
93	proceeds of the communications services taxes remitted under
94	this chapter shall be treated as follows:
95	(1) The proceeds of the taxes remitted under s.
96	202.12(1)(a) and(b)shall be divided as follows:
97	(a) The portion of such proceeds which constitutes gross
98	receipts taxes, imposed at the rate prescribed in chapter 203,
99	shall be deposited as provided by law and in accordance with s.
100	9, Art. XII of the State Constitution.
101	(b) The remaining portion shall be distributed according
102	to s. 212.20(6).
103	Section 6. Subsections (8) through (12) of section 202.19,
104	Florida Statutes, are renumbered as subsections (7) through
105	(11), respectively, and present subsection (7) of said section
106	is amended to read:
107	202.19 Authorization to impose local communications
108	services tax.--
109	(7) Any tax imposed by a municipality, school board, or
110	county under this section also applies to the actual cost of
111	operating a substitute communications system, to be paid in
112	accordance with s. 202.15. This subsection does not apply to the
113	use by any provider of its own communications system to conduct
114	a business of providing communications services or to the use of
115	any communications system operated by a county, a municipality,
116	the state, or any political subdivision of the state.
117	Section 7. Section 202.15, Florida Statutes, is repealed.
118	Section 8. This act shall take effect upon becoming a law.