Amendment
Bill No. 1813
Amendment No. 381539
CHAMBER ACTION
Senate House
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1Representative Murzin offered the following:
2
3     Amendment to Senate Amendment (552744) (with title
4amendment)
5     On page 47, between lines  14 and 15, insert:
6     Section 35.  Effective upon this act becoming a law, and
7operating retroactively to December 31, 2004, subsection (2) of
8section 202.16, Florida Statutes, is amended to read:
9     202.16  Payment.--The taxes imposed or administered under
10this chapter and chapter 203 shall be collected from all dealers
11of taxable communications services on the sale at retail in this
12state of communications services taxable under this chapter and
13chapter 203. The full amount of the taxes on a credit sale,
14installment sale, or sale made on any kind of deferred payment
15plan is due at the moment of the transaction in the same manner
16as a cash sale.
17     (2)(a)  A sale of communications services that are used as
18a component part of or integrated into a communications service
19or prepaid calling arrangement for resale, including, but not
20limited to, carrier-access charges, interconnection charges paid
21by providers of mobile communication services or other
22communication services, charges paid by cable service providers
23for the transmission of video or other programming by another
24dealer of communications services, charges for the sale of
25unbundled network elements, and any other intercompany charges
26for the use of facilities for providing communications services
27for resale, must be made in compliance with the rules of the
28department. Any person who makes a sale for resale which is not
29in compliance with these rules is liable for any tax, penalty,
30and interest due for failing to comply, to be calculated
31pursuant to s. 202.28(2)(a).
32     (b)1.  Any dealer who makes a sale for resale shall
33document the exempt nature of the transaction, as established by
34rules adopted by the department, by retaining a copy of the
35purchaser's initial or annual resale certificate issued pursuant
36to s. 202.17(6). In lieu of maintaining a copy of the
37certificate, a dealer may document, prior to the time of sale,
38an authorization number, provided telephonically or
39electronically by the department, or by such other means
40established by rule of the department. The dealer may rely on an
41initial or annual resale certificate issued pursuant to s.
42202.17(6), valid at the time of receipt from the purchaser,
43without seeking additional annual resale certificates from such
44purchaser, if the dealer makes recurring sales to the purchaser
45in the normal course of business on a continual basis. For
46purposes of this paragraph, the term "recurring sales to a
47purchaser in the normal course of business" means a sale in
48which the dealer extends credit to the purchaser and records the
49debt as an account receivable, or in which the dealer sells to a
50purchaser who has an established cash account, similar to an
51open credit account. For purposes of this paragraph, purchases
52are made from a selling dealer on a continual basis if the
53selling dealer makes, in the normal course of business, sales to
54the purchaser no less frequently than once in every 12-month
55period.
56     2.  A dealer may, through the informal protest process
57provided for in s. 213.21 and the rules of the department,
58provide the department with evidence of the exempt status of a
59sale. Exemption certificates executed by entities that were
60exempt at the time of sale, resale certificates provided by
61purchasers who were active dealers at the time of sale, and
62verification by the department of a purchaser's active dealer
63status at the time of sale in lieu of a resale certificate shall
64be accepted by the department when submitted during the protest
65period but may not be accepted in any proceeding under chapter
66120 or any circuit court action instituted under chapter 72.
67     Section 36.  Effective January 1, 2006, the Department of
68Revenue shall establish:
69     (1)  A toll-free number for the verification of valid
70registration numbers and resale certificates under s.
71202.16(2)(b), Florida Statutes. The system must be adequate to
72guarantee a low busy rate, must respond to keypad inquiries, and
73must provide data that is updated daily.
74     (2)  A system for receiving information from dealers
75regarding certificate numbers under s. 202.16(2)(b), Florida
76Statutes, of dealers who are seeking to make purchases for
77resale. The department shall provide such dealers, free of
78charge, with verification of those numbers that are canceled or
79invalid.
80     Section 37.  Paragraph (a) of subsection (3) of section
81202.19, Florida Statutes, is amended to read:
82     202.19  Authorization to impose local communications
83services tax.--
84     (3)(a)  The tax authorized under this section includes and
85is in lieu of any fee or other consideration, including, but not
86limited to, application fees, transfer fees, renewal fees, or
87claims for related costs, to which the municipality or county is
88otherwise entitled for granting permission to dealers of
89communications services, including, but not limited to,
90providers of cable television services, as authorized in 47
91U.S.C. s. 542, to use or occupy its roads or rights-of-way for
92the placement, construction, and maintenance of poles, wires,
93and other fixtures used in the provision of communications
94services.
95     Section 38.  The amendments to s. 202.19(3)(a), Florida
96Statutes, contained in this act are remedial in nature and
97intended to clarify the law in effect on October 1, 2001, but do
98not grant any right to a refund of any fees or charges paid
99prior to July 1, 2005.
100
101================= T I T L E  A M E N D M E N T =================
102     On page 51, line 14, remove all of said line and insert:
103amending s. 202.16, F.S.; requiring dealers to document
104exempt sales of communications services for resale;
105providing requirements; providing a definition; providing
106construction; providing for dealer provision of evidence
107of the exempt status of certain sales through an informal
108protest process; requiring the Department of Revenue to
109accept certain evidence during the protest period;
110providing limitations; providing for retroactive
111application; requiring the department to establish a toll-
112free number for certain registration and resale
113certificate verification purposes; providing requirements;
114requiring the department to establish a system for
115receiving certain information relating to certificate
116numbers of dealers making purchases for resale; providing
117requirements; amending s. 202.19, F.S.; clarifying a
118characterization of the local communications services tax
119as including certain fees and being in lieu of such fees;
120providing for application; providing effective dates.


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