HB 303: Communications Services Tax
GENERAL BILL by Grant
Communications Services Tax; Provides Legislative findings & intent; revises communications services tax rate on sales of communications services; deletes provisions that impose communications services tax on retail sale of direct-to-home satellite services & require collection & remittance of gross receipts tax on same transaction; deletes exemption from communications services tax & gross receipts tax for separately stated sales price of communications services sold to residential households; revises allocation & disposition formula applicable to proceeds of communications services tax & certain proceeds of gross receipts tax; requires local government to reduce its ad valorem tax mileage rate to offset certain increases in communications services tax revenues; authorizes local government to elect not to offset such revenues by adoption of resolution in specified manner; repeals provisions relating to authorization to impose local communications services tax; deletes authority for municipalities, charter counties, & noncharter counties to collect permit fees from providers of communications services that use or occupy municipal or county roads or rights-of-way.
Last Action: 5/3/2013 House - Died in Finance and Tax Subcommittee
Bill Text: PDF
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Bill History
Date Chamber Action 1/18/2013 House • Filed
1/30/2013 House • Referred to Finance and Tax Subcommittee; Energy and Utilities Subcommittee; Appropriations Committee -HJ 43
3/5/2013 House • Introduced -HJ 43
5/3/2013 House • Died in Finance and Tax Subcommittee
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HB 303, Original Filed Version (Current Bill Version) Posted 1/18/2013 at 1:24 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1422 Communications Services Tax Richter Similar Last Action: 5/3/2013 S Died in Communications, Energy, and Public Utilities
Location: In committee/council (CU)
Citations - Statutes (31)
Citation Catchline Location in Bill Location In Bill Help 202.11 Definitions. Page 4 (pdf) 202.12 Sales of communications services. Page 5 (pdf), Page 45 (pdf) 202.125 Sales of communications services; specified exemptions. Page 7 (pdf) 202.13 Intent. Page 11 (pdf) 202.151 Use tax imposed on certain purchasers of communications services. Page 11 (pdf) 202.155 Special rules for mobile communications services. Page 12 (pdf) 202.16 Payment. Page 12 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 13 (pdf) 202.19 Authorization to impose local communications services tax. Page 18 (pdf) 202.193 Local Communications Services Tax Clearing Trust Fund. Page 18 (pdf) 202.195 Proprietary confidential business information; public records exemption. Page 19 (pdf) 202.20 Local communications services tax conversion rates. Page 19 (pdf) 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes. Page 19 (pdf) 202.22 Determination of local tax situs. Page 19 (pdf) 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes. Page 19 (pdf) 202.231 Provision of information to local taxing jurisdictions. Page 21 (pdf) 202.24 Limitations on local taxes and fees imposed on dealers of communications services. Page 21 (pdf) 202.26 Department powers. Page 24 (pdf) 202.27 Return filing; rules for self-accrual. Page 24 (pdf) 202.28 Credit for collecting tax; penalties. Page 25 (pdf) 202.35 Powers of department in dealing with delinquents; tax to be separately stated. Page 26 (pdf) 202.37 Special rules for administration of local communications services tax. Page 26 (pdf) 202.38 Special rules for bad debts and adjustments under previous taxes. Page 26 (pdf) 202.381 Transition from previous taxes. Page 26 (pdf) 203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b). Page 26 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 26 (pdf), Page 45 (pdf) 213.053 Confidentiality and information sharing. Page 31 (pdf) 218.67 Distribution for fiscally constrained counties. Page 28 (pdf) 288.1045 Qualified defense contractor and space flight business tax refund program. Page 28 (pdf) 288.106 Tax refund program for qualified target industry businesses. Page 30 (pdf) 337.401 Use of right-of-way for utilities subject to regulation; permit; fees. Page 32 (pdf)