Florida Senate - 2012 COMMITTEE AMENDMENT Bill No. CS for CS for SB 1060 Barcode 774432 LEGISLATIVE ACTION Senate . House Comm: RCS . 02/24/2012 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Budget Subcommittee on Finance and Tax (Margolis) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Delete everything after the enacting clause 4 and insert: 5 Section 1. (1) The Communications Services Tax Working 6 Group is created and housed for administrative purposes within 7 the Department of Revenue. 8 (2) The working group shall consist of 11 members as 9 follows: 10 (a) The executive director of the Department of Revenue, or 11 his or her designee, who shall serve as chairperson and as a 12 nonvoting member and who shall appoint the remaining members. 13 (b) Six members, including, but not limited to, 14 representatives of dealers, retailers, video service providers, 15 direct-to-home satellite service providers, local phone service 16 providers, and wireless providers who provide prepaid services. 17 (c) Two representatives of counties. 18 (d) Two representatives of municipalities. 19 (3) Members of the working group are not entitled to 20 receive reimbursement for per diem and travel expenses other 21 than reimbursement provided by their respective group, office, 22 or agency. 23 (4) The working group shall: 24 (a) Review national and state tax policies relating to the 25 communications industry; 26 (b) Review the amount of tax revenue that has been 27 generated by the communications services taxes imposed or 28 administered pursuant to chapter 202, Florida Statutes, and that 29 is expected to be generated in the future, and the extent to 30 which this revenue has been relied on to secure bonded 31 indebtedness; 32 (c) Review the state’s ability to design tax laws that are 33 efficient and fairly administered, including whether the 34 applicability of the tax laws is reasonably clear to 35 communications service providers, retailers, customers, local 36 governments, and state administrators. This review shall take 37 into consideration the diverse and evolutionary nature of 38 communication technology and the resulting services, 39 particularly as it applies to prepaid wireless services; 40 (d) Review the administrative burdens imposed on 41 communications services providers, retailers, local governments, 42 and the department under the current tax structure; 43 (e) Identify options for reducing the administrative 44 burdens and for developing a unified tax or reducing the high 45 degree of local communications services tax rate variability, 46 including the feasibility of distributing revenues based on 47 formulas; and 48 (f) Identify options that remove competitive advantages due 49 to taxation for competing, functionally equivalent 50 communications services. 51 (5) The working group shall prepare a report that addresses 52 each issue specified in subsection (4). The group shall submit 53 the report to the Governor, the President of the Senate, and the 54 Speaker of the House of Representatives by February 1, 2013. The 55 working group shall hold meetings as frequently as deemed 56 necessary by the chair to produce the report. 57 Section 2. This act shall take effect upon becoming a law. 58 59 ================= T I T L E A M E N D M E N T ================ 60 And the title is amended as follows: 61 Delete everything before the enacting clause 62 and insert: 63 A bill to be entitled 64 An act relating to communications services tax; 65 creating the Communications Services Tax Working 66 Group; housing the working group in the Department of 67 Revenue for administrative purposes; providing for 68 membership; limiting the reimbursement of members for 69 per diem and travel expenses; providing issues that 70 the working group will study; requiring the working 71 group to hold meetings; providing for a report to the 72 Governor and Legislature by a certain date; providing 73 an effective date.