Senate Bill sb1192
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Florida Senate - 2005 SB 1192
By Senator Garcia
40-963-05
1 A bill to be entitled
2 An act relating to sales of communications
3 services; amending s. 202.125, F.S.; providing
4 that a mobile communications service having a
5 residential service address is exempt from the
6 tax imposed on communication services;
7 reenacting ss. 202.12(1)(a), 202.19(10), and
8 203.01(1)(a), F.S., relating to the tax on
9 communication services, the authority of a
10 county or municipality to impose a local
11 communications services tax, and the tax on
12 gross receipts for communication services, to
13 incorporate the amendment made to s. 210.125,
14 F.S., in references thereto; providing an
15 effective date.
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17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1. Subsection (1) of section 202.125, Florida
20 Statutes, is amended to read:
21 202.125 Sales of communications services; specified
22 exemptions.--
23 (1) The separately stated sales price of
24 communications services sold to residential households and
25 mobile communications service having a residential service
26 address is exempt from the tax imposed by s. 202.12. This
27 exemption shall not apply to any residence that constitutes
28 all or part of a public lodging establishment as defined in
29 chapter 509, any mobile communications service, any cable
30 service, or any direct-to-home satellite service.
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Florida Senate - 2005 SB 1192
40-963-05
1 Section 2. For the purpose of incorporating the
2 amendment made by this act to section 202.125, Florida
3 Statutes, in a reference thereto, paragraph (a) of subsection
4 (1) of section 202.12, Florida Statutes, is reenacted to read:
5 202.12 Sales of communications services.--The
6 Legislature finds that every person who engages in the
7 business of selling communications services at retail in this
8 state is exercising a taxable privilege. It is the intent of
9 the Legislature that the tax imposed by chapter 203 be
10 administered as provided in this chapter.
11 (1) For the exercise of such privilege, a tax is
12 levied on each taxable transaction, and the tax is due and
13 payable as follows:
14 (a) Except as otherwise provided in this subsection,
15 at a rate of 6.8 percent applied to the sales price of the
16 communications service which:
17 1. Originates and terminates in this state, or
18 2. Originates or terminates in this state and is
19 charged to a service address in this state,
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21 when sold at retail, computed on each taxable sale for the
22 purpose of remitting the tax due. The gross receipts tax
23 imposed by chapter 203 shall be collected on the same taxable
24 transactions and remitted with the tax imposed by this
25 paragraph. If no tax is imposed by this paragraph by reason of
26 s. 202.125(1), the tax imposed by chapter 203 shall
27 nevertheless be collected and remitted in the manner and at
28 the time prescribed for tax collections and remittances under
29 this chapter.
30 Section 3. For the purpose of incorporating the
31 amendment made by this act to section 202.125, Florida
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Florida Senate - 2005 SB 1192
40-963-05
1 Statutes, in a reference thereto, subsection (10) of section
2 202.19, Florida Statutes, is reenacted to read:
3 202.19 Authorization to impose local communications
4 services tax.--
5 (10) Notwithstanding any provision of law to the
6 contrary, the exemption set forth in s. 202.125(1) shall not
7 apply to a tax imposed by a municipality, school board, or
8 county pursuant to subsection (4) or subsection (5).
9 Section 4. For the purpose of incorporating the
10 amendment made by this act to section 202.125, Florida
11 Statutes, in a reference thereto, paragraph (a) of subsection
12 (1) of section 203.01, Florida Statutes, is reenacted to read:
13 203.01 Tax on gross receipts for utility and
14 communications services.--
15 (1)(a)1. Every person that receives payment for any
16 utility service shall report by the last day of each month to
17 the Department of Revenue, under oath of the secretary or some
18 other officer of such person, the total amount of gross
19 receipts derived from business done within this state, or
20 between points within this state, for the preceding month and,
21 at the same time, shall pay into the State Treasury an amount
22 equal to a percentage of such gross receipts at the rate set
23 forth in paragraph (b). Such collections shall be certified
24 by the Chief Financial Officer upon the request of the State
25 Board of Education.
26 2. A tax is levied on communications services as
27 defined in s. 202.11(3). Such tax shall be applied to the same
28 services and transactions as are subject to taxation under
29 chapter 202, and to communications services that are subject
30 to the exemption provided in s. 202.125(1). Such tax shall be
31 applied to the sales price of communications services when
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Florida Senate - 2005 SB 1192
40-963-05
1 sold at retail and to the actual cost of operating substitute
2 communications systems, as such terms are defined in s.
3 202.11, shall be due and payable at the same time as the taxes
4 imposed pursuant to chapter 202, and shall be administered and
5 collected pursuant to the provisions of chapter 202.
6 Section 5. This act shall take effect July 1, 2005.
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9 SENATE SUMMARY
10 Provides that a mobile communications service having a
residential service address is exempt from the tax
11 imposed on communication services.
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