| 1 | A bill to be entitled |
| 2 | An act relating to the communications services tax; |
| 3 | amending s. 202.12, F.S.; decreasing the rate of the tax; |
| 4 | amending s. 202.18, F.S.; decreasing the percentage |
| 5 | allocation of certain tax proceeds; providing an effective |
| 6 | date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraphs (a) and (b) of subsection (1) of |
| 11 | section 202.12, Florida Statutes, are amended to read: |
| 12 | 202.12 Sales of communications services.--The Legislature |
| 13 | finds that every person who engages in the business of selling |
| 14 | communications services at retail in this state is exercising a |
| 15 | taxable privilege. It is the intent of the Legislature that the |
| 16 | tax imposed by chapter 203 be administered as provided in this |
| 17 | chapter. |
| 18 | (1) For the exercise of such privilege, a tax is levied on |
| 19 | each taxable transaction, and the tax is due and payable as |
| 20 | follows: |
| 21 | (a) Except as otherwise provided in this subsection, at a |
| 22 | rate of 5.63 6.8 percent applied to the sales price of the |
| 23 | communications service which: |
| 24 | 1. Originates and terminates in this state, or |
| 25 | 2. Originates or terminates in this state and is charged |
| 26 | to a service address in this state, |
| 27 |
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| 28 | when sold at retail, computed on each taxable sale for the |
| 29 | purpose of remitting the tax due. The gross receipts tax imposed |
| 30 | by chapter 203 shall be collected on the same taxable |
| 31 | transactions and remitted with the tax imposed by this |
| 32 | paragraph. If no tax is imposed by this paragraph by reason of |
| 33 | s. 202.125(1), the tax imposed by chapter 203 shall nevertheless |
| 34 | be collected and remitted in the manner and at the time |
| 35 | prescribed for tax collections and remittances under this |
| 36 | chapter. |
| 37 | (b) At the rate of 9.63 10.8 percent on the retail sales |
| 38 | price of any direct-to-home satellite service received in this |
| 39 | state. The proceeds of the tax imposed under this paragraph |
| 40 | shall be accounted for and distributed in accordance with s. |
| 41 | 202.18(2). The gross receipts tax imposed by chapter 203 shall |
| 42 | be collected on the same taxable transactions and remitted with |
| 43 | the tax imposed by this paragraph. |
| 44 | Section 2. Paragraph (b) of subsection (2) of section |
| 45 | 202.18, Florida Statutes, is amended to read: |
| 46 | 202.18 Allocation and disposition of tax proceeds.--The |
| 47 | proceeds of the communications services taxes remitted under |
| 48 | this chapter shall be treated as follows: |
| 49 | (2) The proceeds of the taxes remitted under s. |
| 50 | 202.12(1)(b) shall be divided as follows: |
| 51 | (b) Fifty-eight and one-half Sixty-three percent of the |
| 52 | remainder shall be allocated to the state and distributed |
| 53 | pursuant to s. 212.20(6), except that the proceeds allocated |
| 54 | pursuant to s. 212.20(6)(d)3. shall be prorated to the |
| 55 | participating counties in the same proportion as that month's |
| 56 | collection of the taxes and fees imposed pursuant to chapter 212 |
| 57 | and paragraph (1)(b). |
| 58 | Section 3. This act shall take effect July 1, 2007. |