Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. CS for SB 110
       
       
       
       
       
       
                                Ì115864=Î115864                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/16/2015           .                                
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       The Committee on Finance and Tax (Hukill) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 102 and 103
    4  insert:
    5         Section 4. Paragraph (d) is added to subsection (1) of
    6  section 202.28, Florida Statutes, to read:
    7         202.28 Credit for collecting tax; penalties.—
    8         (1) Except as otherwise provided in s. 202.22, for the
    9  purpose of compensating persons providing communications
   10  services for the keeping of prescribed records, the filing of
   11  timely tax returns, and the proper accounting and remitting of
   12  taxes, persons collecting taxes imposed under this chapter and
   13  under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent
   14  of the amount of the tax due and accounted for and remitted to
   15  the department.
   16         (d) A disallowance of a collection allowance under this
   17  subsection based on a delinquent tax payment is limited to the
   18  percentage of the total tax due, before the collection allowance
   19  was calculated, which is delinquent at the time of payment.
   20  
   21  ================= T I T L E  A M E N D M E N T ================
   22  And the title is amended as follows:
   23         Delete line 10
   24  and insert:
   25         services tax; amending s. 202.28, F.S.; limiting the
   26         disallowance of collection allowance under certain
   27         circumstances; amending s. 203.001, F.S.; conforming