1 | A bill to be entitled |
2 | An act relating to communications services tax; amending |
3 | s. 202.16, F.S.; requiring that a dealer compute the |
4 | communications services tax based on a rounding algorithm; |
5 | providing criteria; providing for application of the tax; |
6 | providing options to the dealer for applying the rounding |
7 | algorithm; authorizing a dealer to apply the rounding |
8 | algorithm to the aggregate tax amount under certain |
9 | conditions; providing that a dealer is not required to |
10 | collect the tax based on a bracket system; removing the |
11 | provision requiring the Department of Revenue to make |
12 | available tax amounts and applicable brackets; providing |
13 | that the provisions of the act are remedial in nature and |
14 | apply retroactively; providing that the act does not |
15 | provide a basis for assessment of any tax not paid or |
16 | create a right to certain refunds or credits; providing an |
17 | effective date. |
18 |
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19 | Be It Enacted by the Legislature of the State of Florida: |
20 |
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21 | Section 1. Subsection (3) of section 202.16, Florida |
22 | Statutes, is amended to read: |
23 | 202.16 Payment.-The taxes imposed or administered under |
24 | this chapter and chapter 203 shall be collected from all dealers |
25 | of taxable communications services on the sale at retail in this |
26 | state of communications services taxable under this chapter and |
27 | chapter 203. The full amount of the taxes on a credit sale, |
28 | installment sale, or sale made on any kind of deferred payment |
29 | plan is due at the moment of the transaction in the same manner |
30 | as a cash sale. |
31 | (3)(a) A dealer must compute the tax due on the sale of |
32 | communications services imposed pursuant to this chapter and |
33 | chapter 203 based on a rounding algorithm that meets the |
34 | following criteria: |
35 | 1. The computation of the tax must be carried to the third |
36 | decimal place. |
37 | 2. The tax must be rounded to a whole cent using a method |
38 | that rounds up to the next cent whenever the third decimal place |
39 | is greater than four. |
40 | (b) The rounding algorithm must be applied to the local |
41 | communications services tax imposed pursuant to this chapter |
42 | separately from its application to the communications services |
43 | taxes imposed pursuant to s. 202.12 and the gross receipts taxes |
44 | imposed pursuant to s. 203.01. |
45 | (c) A dealer may apply the rounding algorithm to the taxes |
46 | imposed pursuant to ss. 202.12 and 203.01 in one of the |
47 | following ways: |
48 | 1. Apply the rounding algorithm to the combined taxes |
49 | imposed pursuant to ss. 202.12 and 203.01. |
50 | 2. Apply the rounding algorithm to the communications |
51 | services taxes imposed pursuant to s. 202.12(1) and apply the |
52 | rounding algorithm separately to the combined gross receipts |
53 | taxes imposed pursuant to s. 203.01(1)(b)2. and 3. |
54 | 3. Apply the rounding algorithm to the combined taxes |
55 | imposed pursuant to ss. 202.12(1)(a) and 203.01(1)(b)3., as |
56 | allowed by ss. 202.12001 and 203.001, and apply the rounding |
57 | algorithm separately to the gross receipts tax imposed pursuant |
58 | to s. 203.01(1)(b)2. |
59 | (d) Under paragraph (b) or paragraph (c), a dealer may |
60 | apply the rounding algorithm to the aggregate tax amount that is |
61 | computed on all taxable items on an invoice or to each tax |
62 | amount that is computed on one or more, but fewer than all, |
63 | taxable items on an invoice. The aggregate tax amount for all |
64 | items on the invoice must equal at least the result that would |
65 | have been obtained if the rounding algorithm had been applied to |
66 | the aggregate tax amount computed on all taxable items on the |
67 | invoice. A dealer may satisfy this requirement by setting a |
68 | minimum tax amount of not less than 1 cent with respect to each |
69 | item, or group of items, to which the rounding algorithm is |
70 | applied. |
71 | (e) The department may not require a dealer to collect the |
72 | tax based on a bracket system. Notwithstanding the rate of tax |
73 | on the sale of communications services imposed pursuant to this |
74 | chapter and chapter 203, the department shall make available in |
75 | an electronic format or otherwise the tax amounts and brackets |
76 | applicable to each taxable sale such that the tax collected |
77 | results in a tax rate no less than the tax rate imposed pursuant |
78 | to this chapter and chapter 203. |
79 | Section 2. This act is intended to be remedial in nature |
80 | and applies retroactively. This act does not provide a basis for |
81 | an assessment of any tax not paid or create a right to a refund |
82 | or credit of any tax paid under s. 202.16, Florida Statutes, |
83 | before July 1, 2011. |
84 | Section 3. This act shall take effect July 1, 2011. |