HB 1339CS

CHAMBER ACTION




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


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