| 1 | A bill to be entitled |
| 2 | An act relating to the communications services tax; |
| 3 | amending s. 202.12, F.S.; revising the percentage rate of |
| 4 | the tax that is applied to the sales price of certain |
| 5 | communications services; providing an effective date. |
| 6 |
|
| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
|
| 9 | Section 1. Subsection (1) of section 202.12, Florida |
| 10 | Statutes, is amended to read: |
| 11 | 202.12 Sales of communications services.--The Legislature |
| 12 | finds that every person who engages in the business of selling |
| 13 | communications services at retail in this state is exercising a |
| 14 | taxable privilege. It is the intent of the Legislature that the |
| 15 | tax imposed by chapter 203 be administered as provided in this |
| 16 | chapter. |
| 17 | (1) For the exercise of such privilege, a tax is levied on |
| 18 | each taxable transaction, and the tax is due and payable as |
| 19 | follows: |
| 20 | (a) Except as otherwise provided in this subsection, at |
| 21 | the a rate set forth in paragraph (e) of 6.8 percent applied to |
| 22 | the sales price of the communications service which: |
| 23 | 1. Originates and terminates in this state;, or |
| 24 | 2. Originates or terminates in this state and is charged |
| 25 | to a service address in this state, |
| 26 |
|
| 27 | when sold at retail, computed on each taxable sale for the |
| 28 | purpose of remitting the tax due. The gross receipts tax imposed |
| 29 | by chapter 203 shall be collected on the same taxable |
| 30 | transactions and remitted with the tax imposed by this |
| 31 | paragraph. If no tax is imposed by this paragraph by reason of |
| 32 | s. 202.125(1), the tax imposed by chapter 203 shall nevertheless |
| 33 | be collected and remitted in the manner and at the time |
| 34 | prescribed for tax collections and remittances under this |
| 35 | chapter. |
| 36 | (b) At the rate set forth in paragraph (f) of 10.8 percent |
| 37 | on the retail sales price of any direct-to-home satellite |
| 38 | service received in this state. The proceeds of the tax imposed |
| 39 | under this paragraph shall be accounted for and distributed in |
| 40 | accordance with s. 202.18(2). The gross receipts tax imposed by |
| 41 | chapter 203 shall be collected on the same taxable transactions |
| 42 | and remitted with the tax imposed by this paragraph. |
| 43 | (c) At the rate set forth in paragraph (e) (a) on the |
| 44 | sales price of private communications services provided within |
| 45 | this state, which shall be determined in accordance with the |
| 46 | following provisions: |
| 47 | 1. Any charge with respect to a channel termination point |
| 48 | located within this state; |
| 49 | 2. Any charge for the use of a channel between two channel |
| 50 | termination points located in this state; and |
| 51 | 3. Where channel termination points are located both |
| 52 | within and outside of this state: |
| 53 | a. If any segment between two such channel termination |
| 54 | points is separately billed, 50 percent of such charge; and |
| 55 | b. If any segment of the circuit is not separately billed, |
| 56 | an amount equal to the total charge for such circuit multiplied |
| 57 | by a fraction, the numerator of which is the number of channel |
| 58 | termination points within this state and the denominator of |
| 59 | which is the total number of channel termination points of the |
| 60 | circuit. |
| 61 |
|
| 62 | The gross receipts tax imposed by chapter 203 shall be collected |
| 63 | on the same taxable transactions and remitted with the tax |
| 64 | imposed by this paragraph. |
| 65 | (d) At the rate set forth in paragraph (e) (a) applied to |
| 66 | the sales price of all mobile communications services deemed to |
| 67 | be provided to a customer by a home service provider pursuant to |
| 68 | s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. |
| 69 | No. 106-252, if such customer's service address is located |
| 70 | within this state. |
| 71 | (e) The rate imposed in paragraphs (a), (c), and (d) shall |
| 72 | be as follows: |
| 73 | 1. For bills rendered on or after October 1, 2001, through |
| 74 | September 30, 2006, 6.8 percent. |
| 75 | 2. For bills rendered on or after October 1, 2006, through |
| 76 | September 30, 2007, 5.63 percent. |
| 77 | 3. For bills rendered on or after October 1, 2007, through |
| 78 | September 30, 2008, 4.63 percent. |
| 79 | 4. For bills rendered on or after October 1, 2008, 3.63 |
| 80 | percent. |
| 81 | (f) The rate imposed in paragraph (b) shall be as follows: |
| 82 | 1. For bills rendered on or after October 1, 2001, through |
| 83 | September 30, 2006, 10.8 percent. |
| 84 | 2. For bills rendered on or after October 1, 2006, through |
| 85 | September 30, 2007, 9.63 percent. |
| 86 | 3. For bills rendered on or after October 1, 2007, through |
| 87 | September 30, 2008, 8.63 percent. |
| 88 | 4. For bills rendered on or after October 1, 2008, 7.63 |
| 89 | percent. |
| 90 | Section 2. This act shall take effect October 1, 2006. |