Florida Senate - 2012                      CS for CS for SB 1060
       
       
       
       By the Committees on Community Affairs; and Communications,
       Energy, and Public Utilities; and Senators Bogdanoff and Lynn
       
       
       
       578-02962-12                                          20121060c2
    1                        A bill to be entitled                      
    2         An act relating to communications services taxes;
    3         amending s. 202.105, F.S.; revising legislative
    4         intent; amending s. 202.11, F.S.; modifying
    5         definitions; removing the definition of the term
    6         “cable service”; adding definitions for the terms
    7         “digital good,” “digital service,” and “Internet
    8         access service”; revising the definitions of the terms
    9         “communication services,” “information service,”
   10         “mobile communication service,” “sales price,”
   11         “service address,” and “video service”; amending ss.
   12         202.125, 202.16, 202.20, and 202.24, F.S.; conforming
   13         provisions to changes in terminology; amending s.
   14         202.18, F.S.; removing a cross-reference to conform;
   15         amending s. 202.195, F.S.; clarifying provisions
   16         exempting from the public records law certain
   17         proprietary confidential business information held by
   18         a local governmental entity for the purpose of
   19         assessing the local communications services tax;
   20         amending s. 202.22, F.S.; revising provisions relating
   21         to a communications services dealer’s liability for
   22         tax underpayments that result from the incorrect
   23         assignment of service addresses to local taxing
   24         jurisdictions and providing requirements and
   25         conditions with respect thereto; prohibiting the
   26         department from denying a dealer of communications
   27         services a deduction of a specified amount as a
   28         collection allowance under certain circumstances;
   29         amending s. 202.231, F.S.; requiring the Department of
   30         Revenue to aggregate monthly and make available to the
   31         public on a jurisdiction-by-jurisdiction basis certain
   32         sales and net tax information; amending s. 202.26,
   33         F.S.; conforming a cross-reference; amending ss.
   34         203.01, 610.118, and 624.105, F.S.; conforming cross
   35         references; providing for certain retroactive effect;
   36         providing an effective date.
   37  
   38  Be It Enacted by the Legislature of the State of Florida:
   39  
   40         Section 1. Subsection (1) of section 202.105, Florida
   41  Statutes, is amended to read:
   42         202.105 Legislative findings and intent.—
   43         (1) It is declared to be a specific legislative finding
   44  that the creation of this chapter fulfills important state
   45  interests by reforming the tax laws to provide a fair,
   46  efficient, and uniform method for taxing communications services
   47  sold in this state. This chapter is essential to the continued
   48  economic vitality of this increasingly important industry
   49  because it restructures state and local taxes and fees to
   50  account for the impact of federal legislation, industry
   51  deregulation, and the multitude of convergence of service
   52  offerings that is now taking place among providers offering
   53  functionally equivalent communications services in today’s
   54  marketplace. This chapter promotes the increased competition
   55  that accompanies deregulation by embracing a competitively
   56  neutral tax policy that will free consumers to choose a provider
   57  based on tax-neutral considerations. This chapter further spurs
   58  new competition by simplifying an extremely complicated state
   59  and local tax and fee system. Simplification will lower the cost
   60  of collecting taxes and fees, increase service availability, and
   61  place downward pressure on price. Newfound administrative
   62  efficiency is demonstrated by a reduction in the number of
   63  returns that a provider must file each month. By restructuring
   64  separate taxes and fees into a revenue-neutral communications
   65  services tax centrally administered by the department, this
   66  chapter will ensure that the growth of the industry is
   67  unimpaired by excessive governmental regulation. The tax imposed
   68  pursuant to this chapter is a replacement for taxes and fees
   69  previously imposed and is not a new tax. The taxes imposed and
   70  administered pursuant to this chapter are of general application
   71  and are imposed in a uniform, consistent, and nondiscriminatory
   72  manner.
   73         Section 2. Section 202.11, Florida Statutes, is amended to
   74  read:
   75         202.11 Definitions.—As used in this chapter, the term:
   76         (1) “Cable service” means the transmission of video, audio,
   77  or other programming service to purchasers, and the purchaser
   78  interaction, if any, required for the selection or use of any
   79  such programming service, regardless of whether the programming
   80  is transmitted over facilities owned or operated by the cable
   81  service provider or over facilities owned or operated by one or
   82  more other dealers of communications services. The term includes
   83  point-to-point and point-to-multipoint distribution services by
   84  which programming is transmitted or broadcast by microwave or
   85  other equipment directly to the purchaser’s premises, but does
   86  not include direct-to-home satellite service. The term includes
   87  basic, extended, premium, pay-per-view, digital, and music
   88  services.
   89         (1)(2) “Communications services” means the transmission,
   90  conveyance, or routing of voice, data, audio, video, or any
   91  other information or signals, including video cable services, to
   92  a point, or between or among points, by or through any
   93  electronic, radio, satellite, cable, optical, microwave, or
   94  other medium or method now in existence or hereafter devised,
   95  regardless of the protocol used for such transmission or
   96  conveyance. The term includes such transmission, conveyance, or
   97  routing in which computer processing applications are used to
   98  act on the form, code, or protocol of the content for purposes
   99  of transmission, conveyance, or routing without regard to
  100  whether such service is referred to as voice-over-Internet
  101  protocol services or is classified by the Federal Communications
  102  Commission as enhanced or value-added. The term does not
  103  include:
  104         (a) Information services.
  105         (b) Installation or maintenance of wiring or equipment on a
  106  customer’s premises.
  107         (c) The sale or rental of tangible personal property.
  108         (d) The sale of advertising, including, but not limited to,
  109  directory advertising.
  110         (e) Bad check charges.
  111         (f) Late payment charges.
  112         (g) Billing and collection services.
  113         (h) Internet access service, electronic mail service,
  114  electronic bulletin board service, or similar online computer
  115  services.
  116         (i) Digital goods.
  117         (j) Digital services.
  118         (2)(3) “Dealer” means a person registered with the
  119  department as a provider of communications services in this
  120  state.
  121         (3)(4) “Department” means the Department of Revenue.
  122         (4) “Digital good” means any downloaded good or product
  123  that is delivered or transferred by means other than tangible
  124  storage media, including downloaded games, software, music, or
  125  other digital content. The term does not include video service.
  126         (5) “Digital service” means any service, other than video
  127  service, which is provided electronically, including remotely
  128  provided access to or use of software or another digital good,
  129  and also includes the following services, if they are provided
  130  remotely: monitoring, security, distance learning, energy
  131  management, medical diagnostic, mechanical diagnostic, and
  132  vehicle tracking services. If a digital service is bundled for
  133  sale with the transmission, conveyance, or routing of any
  134  information or signals, the bundled service is a digital service
  135  unless the tax imposed under this chapter and chapter 203 has
  136  not been paid with respect to such transmission, conveyance, or
  137  routing.
  138         (6)(5) “Direct-to-home satellite service” has the meaning
  139  ascribed in the Communications Act of 1934, 47 U.S.C. s. 303(v).
  140         (7)(6) “Information service” means the offering of a
  141  capability for generating, acquiring, storing, transforming,
  142  processing, retrieving, using, or making available information
  143  via communications services, including, but not limited to,
  144  electronic publishing, web-hosting service, and end-user 900
  145  number service. The term does not include any video, audio, or
  146  other programming service that uses point-to-multipoint
  147  distribution by which programming is delivered, transmitted, or
  148  broadcast by any means, including any interaction that may be
  149  necessary for selecting and using the service, regardless of
  150  whether the programming is delivered, transmitted, or broadcast
  151  over facilities owned or operated by the seller or another, or
  152  whether denominated as cable service or as basic, extended,
  153  premium, pay-per-view, digital, music, or two-way cable service.
  154         (8) “Internet access service” has the same meaning as
  155  ascribed to the term “Internet access” by s. 1105(5) of the
  156  Internet Tax Freedom Act, 47 U.S.C. s. 151 note, as amended by
  157  Pub. L. No. 110-108.
  158         (9)(7) “Mobile communications service” means commercial
  159  mobile radio service, as defined in 47 C.F.R. s. 20.3 as in
  160  effect on June 1, 1999. The term does not include air-ground
  161  radiotelephone service as defined in 47 C.F.R. s. 22.99 as in
  162  effect on June 1, 1999.
  163         (10)(8) “Person” has the meaning ascribed in s. 212.02.
  164         (11)(9) “Prepaid calling arrangement” means the separately
  165  stated retail sale by advance payment of communications services
  166  that consist exclusively of telephone calls originated by using
  167  an access number, authorization code, or other means that may be
  168  manually, electronically, or otherwise entered, and that are
  169  sold in predetermined units or dollars of which the number
  170  declines with use in a known amount.
  171         (12)(10) “Purchaser” means the person paying for or
  172  obligated to pay for communications services.
  173         (13)(11) “Retail sale” means the sale of communications
  174  services for any purpose other than for resale or for use as a
  175  component part of or for integration into communications
  176  services to be resold in the ordinary course of business.
  177  However, any sale for resale must comply with s. 202.16(2) and
  178  the rules adopted thereunder.
  179         (14)(12) “Sale” means the provision of communications
  180  services for a consideration.
  181         (15)(13) “Sales price” means the total amount charged in
  182  money or other consideration by a dealer for the sale of the
  183  right or privilege of using communications services in this
  184  state, including any property or other service, not described in
  185  paragraph (a), which is services that are part of the sale and
  186  for which the charge is not separately itemized on a customer’s
  187  bill or separately allocated under subparagraph (b)8. The sales
  188  price of communications services may shall not be reduced by any
  189  separately identified components of the charge which that
  190  constitute expenses of the dealer, including, but not limited
  191  to, sales taxes on goods or services purchased by the dealer,
  192  property taxes, taxes measured by net income, and universal
  193  service fund fees.
  194         (a) The sales price of communications services includes
  195  shall include, whether or not separately stated, charges for any
  196  of the following:
  197         1. The connection, movement, change, or termination of
  198  communications services.
  199         2. The detailed billing of communications services.
  200         3. The sale of directory listings in connection with a
  201  communications service.
  202         4. Central office and custom calling features.
  203         5. Voice mail and other messaging service.
  204         6. Directory assistance.
  205         7. The service of sending or receiving a document commonly
  206  referred to as a facsimile or “fax,” except when performed
  207  during the course of providing professional or advertising
  208  services.
  209         (b) The sales price of communications services does not
  210  include charges for any of the following:
  211         1. An Any excise tax, sales tax, or similar tax levied by
  212  the United States or any state or local government on the
  213  purchase, sale, use, or consumption of any communications
  214  service, including, but not limited to, a any tax imposed under
  215  this chapter or chapter 203 which is permitted or required to be
  216  added to the sales price of such service, if the tax is stated
  217  separately.
  218         2. A Any fee or assessment levied by the United States or
  219  any state or local government, including, but not limited to,
  220  regulatory fees and emergency telephone surcharges, which must
  221  is required to be added to the price of the such service if the
  222  fee or assessment is separately stated.
  223         3. Communications services paid for by inserting coins into
  224  coin-operated communications devices available to the public.
  225         4. The sale or recharge of a prepaid calling arrangement.
  226         5. The provision of air-to-ground communications services,
  227  defined as a radio service provided to a purchaser purchasers
  228  while on board an aircraft.
  229         6. A dealer’s internal use of communications services in
  230  connection with its business of providing communications
  231  services.
  232         7. Charges for property or other services that are not part
  233  of the sale of communications services, if such charges are
  234  stated separately from the charges for communications services.
  235         8. To the extent required by federal law, Charges for goods
  236  and services that are exempt from tax under this chapter,
  237  including Internet access services but excluding any item
  238  described in paragraph (a), that which are not separately
  239  itemized on a customer’s bill, but that which can be reasonably
  240  identified from the selling dealer’s books and records kept in
  241  the regular course of business. The dealer may support the
  242  allocation of charges with books and records kept in the regular
  243  course of business covering the dealer’s entire service area,
  244  including territories outside this state.
  245         (16)(14) “Service address” means:
  246         (a) Except as otherwise provided in this section:
  247         1. The location of the communications equipment from which
  248  communications services originate or at which communications
  249  services are received by the customer;
  250         2. In the case of a communications service paid through a
  251  credit or payment mechanism that does not relate to a service
  252  address, such as a bank, travel, debit, or credit card, and in
  253  the case of third-number and calling-card calls, the term
  254  “service address” means the address of the central office, as
  255  determined by the area code and the first three digits of the
  256  seven-digit originating telephone number; or
  257         3. If the location of the equipment described in
  258  subparagraph 1. is not known and subparagraph 2. is
  259  inapplicable, the term “service address” means the location of
  260  the customer’s primary use of the communications service. For
  261  purposes of this subparagraph, the location of the customer’s
  262  primary use of a communications service is the residential
  263  street address or the business street address of the customer.
  264         (b) In the case of video cable services and direct-to-home
  265  satellite services, the location where the customer receives the
  266  services in this state.
  267         (c) In the case of mobile communications services, the
  268  customer’s place of primary use.
  269         (17)(15) “Unbundled network element” means a network
  270  element, as defined in 47 U.S.C. s. 153(29), to which access is
  271  provided on an unbundled basis pursuant to 47 U.S.C. s.
  272  251(c)(3).
  273         (18)(16) “Private communications service” means a
  274  communications service that entitles the subscriber or user to
  275  exclusive or priority use of a communications channel or group
  276  of channels between or among channel termination points,
  277  regardless of the manner in which such channel or channels are
  278  connected, and includes switching capacity, extension lines,
  279  stations, and any other associated services that which are
  280  provided in connection with the use of such channel or channels.
  281         (19)(17)(a) “Customer” means:
  282         1. The person or entity that contracts with the home
  283  service provider for mobile communications services; or
  284         2. If the end user of mobile communications services is not
  285  the contracting party, the end user of the mobile communications
  286  service. This subparagraph only applies for the purpose of
  287  determining the place of primary use.
  288         (b) “Customer” does not include:
  289         1. A reseller of mobile communications services; or
  290         2. A serving carrier under an agreement to serve the
  291  customer outside the home service provider’s licensed service
  292  area.
  293         (20)(18) “Enhanced zip code” means a United States postal
  294  zip code of 9 or more digits.
  295         (21)(19) “Home service provider” means the facilities-based
  296  carrier or reseller with which the customer contracts for the
  297  provision of mobile communications services.
  298         (22)(20) “Licensed service area” means the geographic area
  299  in which the home service provider is authorized by law or
  300  contract to provide mobile communications service to the
  301  customer.
  302         (23)(21) “Place of primary use” means the street address
  303  representative of where the customer’s use of the mobile
  304  communications service primarily occurs, which must be:
  305         (a) The residential street address or the primary business
  306  street address of the customer; and
  307         (b) Within the licensed service area of the home service
  308  provider.
  309         (24)(22)(a) “Reseller” means a provider who purchases
  310  communications services from another communications service
  311  provider and then resells, uses as a component part of, or
  312  integrates the purchased services into a mobile communications
  313  service.
  314         (b) The term “Reseller” does not include a serving carrier
  315  with which a home service provider arranges for the services to
  316  its customers outside the home service provider’s licensed
  317  service area.
  318         (25)(23) “Serving carrier” means a facilities-based carrier
  319  providing mobile communications service to a customer outside a
  320  home service provider’s or reseller’s licensed service area.
  321         (26)(24) “Video service” means the transmission of video,
  322  audio, or other programming service to a purchaser, and the
  323  purchaser interaction, if any, required for the selection or use
  324  of a programming service, regardless of whether the programming
  325  is transmitted over facilities owned or operated by the video
  326  service provider or over facilities owned or operated by another
  327  dealer of communications services. The term includes point-to
  328  point and point-to-multipoint distribution services through
  329  which programming is transmitted or broadcast by microwave or
  330  other equipment directly to the purchaser’s premises, but does
  331  not include direct-to-home satellite service. The term includes
  332  basic, extended, premium, pay-per-view, digital video, two-way
  333  cable, and music services has the same meaning as that provided
  334  in s. 610.103.
  335         Section 3. Subsection (1) of section 202.125, Florida
  336  Statutes, is amended to read:
  337         202.125 Sales of communications services; specified
  338  exemptions.—
  339         (1) The separately stated sales price of communications
  340  services sold to residential households is exempt from the tax
  341  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption does
  342  not apply to any residence that constitutes all or part of a
  343  transient public lodging establishment as defined in chapter
  344  509, any mobile communications service, any video cable service,
  345  or any direct-to-home satellite service.
  346         Section 4. Paragraph (a) of subsection (2) of section
  347  202.16, Florida Statutes, is amended to read:
  348         202.16 Payment.—The taxes imposed or administered under
  349  this chapter and chapter 203 shall be collected from all dealers
  350  of taxable communications services on the sale at retail in this
  351  state of communications services taxable under this chapter and
  352  chapter 203. The full amount of the taxes on a credit sale,
  353  installment sale, or sale made on any kind of deferred payment
  354  plan is due at the moment of the transaction in the same manner
  355  as a cash sale.
  356         (2)(a) A sale of communications services that are used as a
  357  component part of or integrated into a communications service or
  358  prepaid calling arrangement for resale, including, but not
  359  limited to, carrier-access charges, interconnection charges paid
  360  by providers of mobile communication services or other
  361  communication services, charges paid by a video cable service
  362  provider providers for the purchase of video programming or the
  363  transmission of video or other programming by another dealer of
  364  communications services, charges for the sale of unbundled
  365  network elements, and any other intercompany charges for the use
  366  of facilities for providing communications services for resale,
  367  must be made in compliance with the rules of the department. A
  368  Any person who makes a sale for resale which is not in
  369  compliance with these rules is liable for any tax, penalty, and
  370  interest due for failing to comply, to be calculated pursuant to
  371  s. 202.28(2)(a).
  372         Section 5. Paragraph (c) of subsection (3) of section
  373  202.18, Florida Statutes, is amended to read:
  374         202.18 Allocation and disposition of tax proceeds.—The
  375  proceeds of the communications services taxes remitted under
  376  this chapter shall be treated as follows:
  377         (3)
  378         (c)1. Except as otherwise provided in this paragraph,
  379  proceeds of the taxes levied pursuant to s. 202.19, less amounts
  380  deducted for costs of administration in accordance with
  381  paragraph (b), shall be distributed monthly to the appropriate
  382  jurisdictions. The proceeds of taxes imposed pursuant to s.
  383  202.19(5) shall be distributed in the same manner as
  384  discretionary surtaxes are distributed, in accordance with ss.
  385  212.054 and 212.055.
  386         2. The department shall make any adjustments to the
  387  distributions pursuant to this section which are necessary to
  388  reflect the proper amounts due to individual jurisdictions or
  389  trust funds. In the event that the department adjusts amounts
  390  due to reflect a correction in the situsing of a customer, such
  391  adjustment shall be limited to the amount of tax actually
  392  collected from such customer by the dealer of communication
  393  services.
  394         3.a. Notwithstanding the time period specified in s.
  395  202.22(5), Adjustments in distributions which are necessary to
  396  correct misallocations between jurisdictions shall be governed
  397  by this subparagraph. If the department determines that
  398  misallocations between jurisdictions occurred, it shall provide
  399  written notice of such determination to all affected
  400  jurisdictions. The notice shall include the amount of the
  401  misallocations, the basis upon which the determination was made,
  402  data supporting the determination, and the identity of each
  403  affected jurisdiction. The notice shall also inform all affected
  404  jurisdictions of their authority to enter into a written
  405  agreement establishing a method of adjustment as described in
  406  sub-subparagraph c.
  407         b. An adjustment affecting a distribution to a jurisdiction
  408  which is less than 90 percent of the average monthly
  409  distribution to that jurisdiction for the 6 months immediately
  410  preceding the department’s determination, as reported by all
  411  communications services dealers, shall be made in the month
  412  immediately following the department’s determination that
  413  misallocations occurred.
  414         c. If an adjustment affecting a distribution to a
  415  jurisdiction equals or exceeds 90 percent of the average monthly
  416  distribution to that jurisdiction for the 6 months immediately
  417  preceding the department’s determination, as reported by all
  418  communications services dealers, the affected jurisdictions may
  419  enter into a written agreement establishing a method of
  420  adjustment. If the agreement establishing a method of adjustment
  421  provides for payments of local communications services tax
  422  monthly distributions, the amount of any such payment agreed to
  423  may not exceed the local communications services tax monthly
  424  distributions available to the jurisdiction that was allocated
  425  amounts in excess of those to which it was entitled. If affected
  426  jurisdictions execute a written agreement specifying a method of
  427  adjustment, a copy of the written agreement shall be provided to
  428  the department no later than the first day of the month
  429  following 90 days after the date the department transmits notice
  430  of the misallocation. If the department does not receive a copy
  431  of the written agreement within the specified time period, an
  432  adjustment affecting a distribution to a jurisdiction made
  433  pursuant to this sub-subparagraph shall be prorated over a time
  434  period that equals the time period over which the misallocations
  435  occurred.
  436         Section 6. Subsections (1) and (3) of section 202.195,
  437  Florida Statutes, are amended to read:
  438         202.195 Proprietary confidential business information;
  439  public records exemption.—
  440         (1) Proprietary confidential business information obtained
  441  from a telecommunications company or from a franchised or
  442  certificated video service provider cable company for the
  443  purposes of imposing fees for occupying the public rights-of
  444  way, assessing the local communications services tax pursuant to
  445  s. 202.19, or occupying or regulating the public rights-of-way,
  446  held by a local governmental entity, is confidential and exempt
  447  from s. 119.07(1) and s. 24(a), Art. I of the State
  448  Constitution. Such proprietary confidential business information
  449  held by a local governmental entity may be used only for the
  450  purposes of imposing such fees, assessing such tax, or
  451  regulating such rights-of-way, and may not be used for any other
  452  purposes, including, but not limited to, commercial or
  453  competitive purposes.
  454         (3) Nothing in This exemption does not expand expands the
  455  information or documentation that a local governmental entity
  456  may properly request under applicable law pursuant to the
  457  imposition of fees for occupying the rights-of-way, the local
  458  communication services tax, or the regulation of its public
  459  rights-of-way.
  460         Section 7. Paragraph (b) of subsection (2) of section
  461  202.20, Florida Statutes, is amended to read:
  462         202.20 Local communications services tax conversion rates.—
  463         (2)
  464         (b) Except as otherwise provided in this subsection, the
  465  term “replaced revenue sources,” as used in this section, means
  466  the following taxes, charges, fees, or other impositions to the
  467  extent that the respective local taxing jurisdictions were
  468  authorized to impose them prior to July 1, 2000.
  469         1. With respect to municipalities and charter counties and
  470  the taxes authorized by s. 202.19(1):
  471         a. The public service tax on telecommunications authorized
  472  by former s. 166.231(9).
  473         b. Franchise fees on video cable service providers as
  474  authorized by 47 U.S.C. s. 542.
  475         c. The public service tax on prepaid calling arrangements.
  476         d. Franchise fees on dealers of communications services
  477  which use the public roads or rights-of-way, up to the limit set
  478  forth in s. 337.401. For purposes of calculating rates under
  479  this section, it is the legislative intent that charter counties
  480  be treated as having had the same authority as municipalities to
  481  impose franchise fees on recurring local telecommunication
  482  service revenues before prior to July 1, 2000. However, the
  483  Legislature recognizes that the authority of charter counties to
  484  impose such fees is in dispute, and the treatment provided in
  485  this section is not an expression of legislative intent that
  486  charter counties actually do or do not possess such authority.
  487         e. Actual permit fees relating to placing or maintaining
  488  facilities in or on public roads or rights-of-way, collected
  489  from providers of long-distance, cable, and mobile
  490  communications services for the fiscal year ending September 30,
  491  1999; however, if a municipality or charter county elects the
  492  option to charge permit fees pursuant to s. 337.401(3)(c)1.a.,
  493  such fees may shall not be included as a replaced revenue
  494  source.
  495         2. With respect to all other counties and the taxes
  496  authorized in s. 202.19(1), franchise fees on video cable
  497  service providers as authorized by 47 U.S.C. s. 542.
  498         Section 8. Subsections (5) and (6) of section 202.22,
  499  Florida Statutes, are amended to read:
  500         202.22 Determination of local tax situs.—
  501         (5) If a dealer of communications services does not use one
  502  or more of the methods specified in subsection (1) for
  503  determining the local taxing jurisdiction in which one or more
  504  service addresses are a service address is located and:,
  505         (a) The dealer’s failure to use one or more of such methods
  506  results in a net aggregate underpayment of all taxes levied
  507  pursuant to s. 202.19 with respect to one or more tax periods
  508  that are being examined by the department; and
  509         (b) The department has determined the misallocations
  510  between jurisdictions for all taxes levied pursuant to s. 202.19
  511  and collected by the dealer with respect to any tax period being
  512  examined by the department; then,
  513  
  514  the dealer of communications services may be held liable to the
  515  department for the net aggregate underpayment of any tax, and
  516  for including interest and penalties attributable to the net
  517  aggregate underpayment of tax, which is due as a result of
  518  assigning one or more the service addresses address to an
  519  incorrect local taxing jurisdiction. However, the dealer of
  520  communications services is not liable for any tax, interest, or
  521  penalty under this subsection unless the department has
  522  determined the net aggregate underpayment of tax for any tax
  523  period that is being examined, taking into account all
  524  underpayments and overpayments for such period or periods to the
  525  extent that such amount was collected and remitted by the dealer
  526  of communications services with respect to a tax imposed by
  527  another local taxing jurisdiction. Upon determining that an
  528  amount was collected and remitted by a dealer of communications
  529  services with respect to a tax imposed by another local taxing
  530  jurisdiction, the department shall adjust the respective amounts
  531  of the proceeds paid to each such taxing jurisdiction under s.
  532  202.18 in the month immediately following such determination.
  533         (6)(a) Pursuant to rules adopted by the department, each
  534  dealer of communications services must notify the department of
  535  the methods it intends to employ for determining the local
  536  taxing jurisdiction in which service addresses are located.
  537         (b) Notwithstanding s. 202.28, if a dealer of
  538  communications services:
  539         1. Employs a method of assigning service addresses other
  540  than as set forth in paragraph (1)(a), paragraph (1)(b), or
  541  paragraph (1)(c), the deduction allowed to the dealer of
  542  communications services as compensation under s. 202.28 shall be
  543  0.25 percent of that portion of the tax due and accounted for
  544  and remitted to the department which is attributable to such
  545  method of assigning service addresses other than as set forth in
  546  paragraph (1)(a), paragraph (1)(b), or paragraph (1)(c).
  547         2. Employs a method of assigning service addresses as set
  548  forth in paragraph (1)(a), paragraph (1)(b), or paragraph
  549  (1)(c), the department may not deny the deduction allowed to the
  550  dealer of communications services as compensation allowed under
  551  s. 202.28 because the dealer assigned one or more service
  552  addresses to an incorrect local taxing jurisdiction.
  553         Section 9. Subsection (3) is added to section 202.231,
  554  Florida Statutes, to read:
  555         202.231 Provision of information to local taxing
  556  jurisdictions.—
  557         (3) The gross taxable sales and net tax information
  558  contained in the monthly reports required by this section shall
  559  be aggregated on a jurisdiction-by-jurisdiction basis, and the
  560  aggregate jurisdiction-by-jurisdiction information shall be made
  561  available by the department to the public through the
  562  department’s website for each fiscal year this chapter has been
  563  in effect.
  564         Section 10. Paragraphs (a) and (c) of subsection (2) of
  565  section 202.24, Florida Statutes, are amended to read:
  566         202.24 Limitations on local taxes and fees imposed on
  567  dealers of communications services.—
  568         (2)(a) Except as provided in paragraph (c), each public
  569  body is prohibited from:
  570         1. Levying on or collecting from dealers or purchasers of
  571  communications services any tax, charge, fee, or other
  572  imposition on or with respect to the provision or purchase of
  573  communications services.
  574         2. Requiring any dealer of communications services to enter
  575  into or extend the term of a franchise or other agreement that
  576  requires the payment of a tax, charge, fee, or other imposition.
  577         3. Adopting or enforcing any provision of any ordinance or
  578  agreement to the extent that such provision obligates a dealer
  579  of communications services to charge, collect, or pay to the
  580  public body a tax, charge, fee, or other imposition.
  581  
  582  Municipalities and counties may not negotiate those terms and
  583  conditions related to franchise fees or the definition of gross
  584  revenues or other definitions or methodologies related to the
  585  payment or assessment of franchise fees on providers of cable or
  586  video services.
  587         (c) This subsection does not apply to:
  588         1. Local communications services taxes levied under this
  589  chapter.
  590         2. Ad valorem taxes levied pursuant to chapter 200.
  591         3. Business taxes levied under chapter 205.
  592         4. “911” service charges levied under chapter 365.
  593         5. Amounts charged for the rental or other use of property
  594  owned by a public body which is not in the public rights-of-way
  595  to a dealer of communications services for any purpose,
  596  including, but not limited to, the placement or attachment of
  597  equipment used in the provision of communications services.
  598         6. Permit fees of general applicability which are not
  599  related to placing or maintaining facilities in or on public
  600  roads or rights-of-way.
  601         7. Permit fees related to placing or maintaining facilities
  602  in or on public roads or rights-of-way pursuant to s. 337.401.
  603         8. Any in-kind requirements, institutional networks, or
  604  contributions for, or in support of, the use or construction of
  605  public, educational, or governmental access facilities allowed
  606  under federal law and imposed on providers of cable or video
  607  service pursuant to any existing ordinance or an existing
  608  franchise agreement granted by each municipality or county,
  609  under which ordinance or franchise agreement service is provided
  610  before prior to July 1, 2007, or as permitted under chapter 610.
  611  Nothing in This subparagraph does not shall prohibit the ability
  612  of providers of cable or video service from recovering the to
  613  recover such expenses as allowed under federal law.
  614         9. Special assessments and impact fees.
  615         10. Pole attachment fees that are charged by a local
  616  government for attachments to utility poles owned by the local
  617  government.
  618         11. Utility service fees or other similar user fees for
  619  utility services.
  620         12. Any other generally applicable tax, fee, charge, or
  621  imposition authorized by general law on July 1, 2000, which is
  622  not specifically prohibited by this subsection or included as a
  623  replaced revenue source in s. 202.20.
  624         Section 11. Paragraph (j) of subsection (3) of section
  625  202.26, Florida Statutes, is amended to read:
  626         202.26 Department powers.—
  627         (3) To administer the tax imposed by this chapter, the
  628  department may adopt rules relating to:
  629         (j) The types of books and records kept in the regular
  630  course of business which must be available during an audit of a
  631  dealer’s books and records when the dealer has made an
  632  allocation or attribution pursuant to the definition of sales
  633  prices in s. 202.11(15)(b)8. 202.11(13)(b)8. and examples of
  634  methods for determining the reasonableness thereof. Books and
  635  records kept in the regular course of business include, but are
  636  not limited to, general ledgers, price lists, cost records,
  637  customer billings, billing system reports, tariffs, and other
  638  regulatory filings and rules of regulatory authorities. The Such
  639  records may be required to be made available to the department
  640  in an electronic format when so kept by the dealer. The dealer
  641  may support the allocation of charges with books and records
  642  kept in the regular course of business covering the dealer’s
  643  entire service area, including territories outside this state.
  644  During an audit, the department may reasonably require
  645  production of any additional books and records found necessary
  646  to assist in its determination.
  647         Section 12. Paragraph (a) of subsection (1) of section
  648  203.01, Florida Statutes, is amended to read:
  649         203.01 Tax on gross receipts for utility and communications
  650  services.—
  651         (1)(a)1. A tax is imposed on gross receipts from utility
  652  services that are delivered to a retail consumer in this state.
  653  The Such tax shall be levied as provided in paragraphs (b)-(j).
  654         2. A tax is levied on communications services as defined in
  655  s. 202.11(1) 202.11(2). The Such tax shall be applied to the
  656  same services and transactions as are subject to taxation under
  657  chapter 202, and to communications services that are subject to
  658  the exemption provided in s. 202.125(1). The Such tax shall be
  659  applied to the sales price of communications services when sold
  660  at retail, as the such terms are defined in s. 202.11, shall be
  661  due and payable at the same time as the taxes imposed pursuant
  662  to chapter 202, and shall be administered and collected pursuant
  663  to the provisions of chapter 202.
  664         Section 13. Paragraph (a) of subsection (1) of section
  665  610.118, Florida Statutes, is amended to read:
  666         610.118 Impairment; court-ordered operations.—
  667         (1) If an incumbent cable or video service provider is
  668  required to operate under its existing franchise and is legally
  669  prevented by a lawfully issued order of a court of competent
  670  jurisdiction from exercising its right to terminate its existing
  671  franchise pursuant to the terms of s. 610.105, any
  672  certificateholder providing cable service or video service in
  673  whole or in part within the service area that is the subject of
  674  the incumbent cable or video service provider’s franchise shall,
  675  for as long as the court order remains in effect, comply with
  676  the following franchise terms and conditions as applicable to
  677  the incumbent cable or video service provider in the service
  678  area:
  679         (a) The certificateholder shall pay to the municipality or
  680  county:
  681         1. Any prospective lump-sum or recurring per-subscriber
  682  funding obligations to support public, educational, and
  683  governmental access channels or other prospective franchise
  684  required monetary grants related to public, educational, or
  685  governmental access facilities equipment and capital costs.
  686  Prospective lump-sum payments shall be made on an equivalent
  687  per-subscriber basis calculated as follows: the amount of the
  688  prospective funding obligations divided by the number of
  689  subscribers being served by the incumbent cable service provider
  690  at the time of payment, divided by the number of months
  691  remaining in the incumbent cable or video service provider’s
  692  franchise equals the monthly per subscriber amount to be paid by
  693  the certificateholder until the expiration or termination of the
  694  incumbent cable or video service provider’s franchise; and
  695         2. If the incumbent cable or video service provider is
  696  required to make payments for the funding of an institutional
  697  network, the certificateholder shall pay an amount equal to the
  698  incumbent’s funding obligations but not to exceed 1 percent of
  699  the sales price, as defined in s. 202.11(15) 202.11(13), for the
  700  taxable monthly retail sales of cable or video programming
  701  services the certificateholder received from subscribers in the
  702  affected municipality or county. All definitions and exemptions
  703  under chapter 202 apply in the determination of taxable monthly
  704  retail sales of cable or video programming services.
  705         Section 14. Section 624.105, Florida Statutes, is amended
  706  to read:
  707         624.105 Waiver of customer liability.—Any regulated company
  708  as defined in s. 350.111, any electric utility as defined in s.
  709  366.02(2), any utility as defined in s. 367.021(12) or s.
  710  367.022(2) and (7), and any provider of communications services
  711  as defined in s. 202.11(1) 202.11(2) may charge for and include
  712  an optional waiver of liability provision in their customer
  713  contracts under which the entity agrees to waive all or a
  714  portion of the customer’s liability for service from the entity
  715  for a defined period in the event of the customer’s call to
  716  active military service, death, disability, involuntary
  717  unemployment, qualification for family leave, or similar
  718  qualifying event or condition. Such provisions may not be
  719  effective in the customer’s contract with the entity unless
  720  affirmatively elected by the customer. No such provision shall
  721  constitute insurance so long as the provision is a contract
  722  between the entity and its customer.
  723         Section 15. The following changes made in this act are
  724  intended to be remedial in nature and apply retroactively, but
  725  do not provide a basis for an assessment of any tax not paid or
  726  create a right to a refund or credit of any tax paid before the
  727  general effective date of this act:
  728         (1) The changes made in section 2 of this act to
  729  subsections renumbered as subsections (9) and (15) of s. 202.11,
  730  Florida Statutes.
  731         (2) The changes made in section 8 of this act to s. 202.22,
  732  Florida Statutes.
  733         Section 16. This act shall take effect July 1, 2012.