1 | The Utilities & Telecommunications Committee recommends the |
2 | following: |
3 |
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4 | Council/Committee Substitute |
5 | Remove the entire bill and insert: |
6 | A bill to be entitled |
7 | An act relating to the communications services tax; |
8 | amending s. 202.12, F.S.; revising the percentage rate of |
9 | the tax that is applied to the sales price of certain |
10 | communications services; providing an effective date. |
11 |
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12 | Be It Enacted by the Legislature of the State of Florida: |
13 |
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14 | Section 1. Subsection (1) of section 202.12, Florida |
15 | Statutes, is amended to read: |
16 | 202.12 Sales of communications services.--The Legislature |
17 | finds that every person who engages in the business of selling |
18 | communications services at retail in this state is exercising a |
19 | taxable privilege. It is the intent of the Legislature that the |
20 | tax imposed by chapter 203 be administered as provided in this |
21 | chapter. |
22 | (1) For the exercise of such privilege, a tax is levied on |
23 | each taxable transaction, and the tax is due and payable as |
24 | follows: |
25 | (a) Except as otherwise provided in this subsection, at |
26 | the a rate set forth in paragraph (e) of 6.8 percent applied to |
27 | the sales price of the communications service which: |
28 | 1. Originates and terminates in this state;, or |
29 | 2. Originates or terminates in this state and is charged |
30 | to a service address in this state, |
31 |
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32 | when sold at retail, computed on each taxable sale for the |
33 | purpose of remitting the tax due. The gross receipts tax imposed |
34 | by chapter 203 shall be collected on the same taxable |
35 | transactions and remitted with the tax imposed by this |
36 | paragraph. If no tax is imposed by this paragraph by reason of |
37 | s. 202.125(1), the tax imposed by chapter 203 shall nevertheless |
38 | be collected and remitted in the manner and at the time |
39 | prescribed for tax collections and remittances under this |
40 | chapter. |
41 | (b) At the rate set forth in paragraph (f) of 10.8 percent |
42 | on the retail sales price of any direct-to-home satellite |
43 | service received in this state. The proceeds of the tax imposed |
44 | under this paragraph shall be accounted for and distributed in |
45 | accordance with s. 202.18(2). The gross receipts tax imposed by |
46 | chapter 203 shall be collected on the same taxable transactions |
47 | and remitted with the tax imposed by this paragraph. |
48 | (c) At the rate set forth in paragraph (e) (a) on the |
49 | sales price of private communications services provided within |
50 | this state, which shall be determined in accordance with the |
51 | following provisions: |
52 | 1. Any charge with respect to a channel termination point |
53 | located within this state; |
54 | 2. Any charge for the use of a channel between two channel |
55 | termination points located in this state; and |
56 | 3. Where channel termination points are located both |
57 | within and outside of this state: |
58 | a. If any segment between two such channel termination |
59 | points is separately billed, 50 percent of such charge; and |
60 | b. If any segment of the circuit is not separately billed, |
61 | an amount equal to the total charge for such circuit multiplied |
62 | by a fraction, the numerator of which is the number of channel |
63 | termination points within this state and the denominator of |
64 | which is the total number of channel termination points of the |
65 | circuit. |
66 |
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67 | The gross receipts tax imposed by chapter 203 shall be collected |
68 | on the same taxable transactions and remitted with the tax |
69 | imposed by this paragraph. |
70 | (d) At the rate set forth in paragraph (e) (a) applied to |
71 | the sales price of all mobile communications services deemed to |
72 | be provided to a customer by a home service provider pursuant to |
73 | s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. |
74 | No. 106-252, if such customer's service address is located |
75 | within this state. |
76 | (e) The rate imposed in paragraphs (a), (c), and (d) shall |
77 | be as follows: |
78 | 1. For bills dated on or after October 1, 2001, through |
79 | December 31, 2006, 6.8 percent. |
80 | 2. For bills dated on or after January 1, 2007, through |
81 | December 31, 2007, 5.63 percent. |
82 | 3. For bills dated on or after January 1, 2008, through |
83 | December 31, 2008, 4.63 percent. |
84 | 4. For bills dated on or after January 1, 2009, 3.63 |
85 | percent. |
86 | (f) The rate imposed in paragraph (b) shall be as follows: |
87 | 1. For bills dated on or after October 1, 2001, through |
88 | December 31, 2006, 10.8 percent. |
89 | 2. For bills dated on or after January 1, 2007, through |
90 | December 31, 2007, 9.63 percent. |
91 | 3. For bills dated on or after January 1, 2008, through |
92 | December 31, 2008, 8.63 percent. |
93 | 4. For bills dated on or after January 1, 2009, 7.63 |
94 | percent. |
95 | Section 2. This act shall take effect October 1, 2006. |