Florida Senate - 2015 COMMITTEE AMENDMENT
Bill No. SB 110
Ì445494EÎ445494
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/18/2015 .
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The Committee on Communications, Energy, and Public Utilities
(Hukill) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraphs (a) and (b) of subsection (1) of
6 section 202.12, Florida Statutes, are amended to read:
7 202.12 Sales of communications services.—The Legislature
8 finds that every person who engages in the business of selling
9 communications services at retail in this state is exercising a
10 taxable privilege. It is the intent of the Legislature that the
11 tax imposed by chapter 203 be administered as provided in this
12 chapter.
13 (1) For the exercise of such privilege, a tax is levied on
14 each taxable transaction, and the tax is due and payable as
15 follows:
16 (a) Except as otherwise provided in this subsection, at the
17 a rate of 3.05 6.65 percent applied to the sales price of the
18 communications service that which:
19 1. Originates and terminates in this state, or
20 2. Originates or terminates in this state and is charged to
21 a service address in this state,
22
23 when sold at retail, computed on each taxable sale for the
24 purpose of remitting the tax due. The gross receipts tax imposed
25 by chapter 203 shall be collected on the same taxable
26 transactions and remitted with the tax imposed by this
27 paragraph. If no tax is imposed by this paragraph due to the
28 exemption provided under by reason of s. 202.125(1), the tax
29 imposed by chapter 203 shall nevertheless be collected and
30 remitted in the manner and at the time prescribed for tax
31 collections and remittances under this chapter.
32 (b) At the rate of 7.2 10.8 percent applied to on the
33 retail sales price of any direct-to-home satellite service
34 received in this state. The proceeds of the tax imposed under
35 this paragraph shall be accounted for and distributed in
36 accordance with s. 202.18(2). The gross receipts tax imposed by
37 chapter 203 shall be collected on the same taxable transactions
38 and remitted with the tax imposed by this paragraph.
39 Section 2. Section 202.12001, Florida Statutes, is amended
40 to read:
41 202.12001 Combined rate for tax collected pursuant to ss.
42 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
43 2010-149, Laws of Florida, the dealer of communication services
44 may collect a combined rate of 3.2 6.8 percent, composed
45 comprised of the 3.05 6.65 percent and 0.15 percent rates
46 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
47 if as long as the provider properly reflects the tax collected
48 with respect to the two provisions as required in the return to
49 the department of Revenue.
50 Section 3. Effective August 1, 2015, subsection (2) of
51 section 202.18, Florida Statutes, is amended to read:
52 202.18 Allocation and disposition of tax proceeds.—The
53 proceeds of the communications services taxes remitted under
54 this chapter shall be treated as follows:
55 (2) The proceeds of the taxes remitted under s.
56 202.12(1)(b) shall be allocated divided as follows:
57 (a) The portion of the such proceeds which constitutes
58 gross receipts taxes, imposed at the rate prescribed in chapter
59 203, shall be deposited as provided by law and in accordance
60 with s. 9, Art. XII of the State Constitution.
61 (b) Forty-four and one-half Sixty-three percent of the
62 remainder shall be allocated to the state and distributed
63 pursuant to s. 212.20(6), except that the proceeds allocated
64 pursuant to s. 212.20(6)(d)2. shall be prorated to the
65 participating counties in the same proportion as that month’s
66 collection of the taxes and fees imposed pursuant to chapter 212
67 and paragraph (1)(b).
68 (c)1. During each calendar year, the remaining portion of
69 the such proceeds shall be transferred to the Local Government
70 Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
71 proceeds shall be allocated in the same proportion as the
72 allocation of total receipts of the half-cent sales tax under s.
73 218.61 and the emergency distribution under s. 218.65 in the
74 prior state fiscal year. Thirty percent of such proceeds shall
75 be distributed pursuant to s. 218.67.
76 2. The proportion of the proceeds allocated based on the
77 emergency distribution under s. 218.65 shall be distributed
78 pursuant to s. 218.65.
79 3. In each calendar year, the proportion of the proceeds
80 allocated based on the half-cent sales tax under s. 218.61 shall
81 be allocated to each county in the same proportion as the
82 county’s percentage of total sales tax allocation for the prior
83 state fiscal year and distributed pursuant to s. 218.62.
84 4. The department shall distribute the appropriate amount
85 to each municipality and county each month at the same time that
86 local communications services taxes are distributed pursuant to
87 subsection (3).
88 Section 4. Section 203.001, Florida Statutes, is amended to
89 read:
90 203.001 Combined rate for tax collected pursuant to ss.
91 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
92 2010-149, Laws of Florida, the dealer of communication services
93 may collect a combined rate of 3.2 6.8 percent, composed
94 comprised of the 3.05 6.65 percent and 0.15 percent rates
95 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
96 if as long as the provider properly reflects the tax collected
97 with respect to the two provisions as required in the return to
98 the Department of Revenue.
99 Section 5. Effective September 1, 2015, paragraph (d) of
100 subsection (6) of section 212.20, Florida Statutes, is amended
101 to read:
102 212.20 Funds collected, disposition; additional powers of
103 department; operational expense; refund of taxes adjudicated
104 unconstitutionally collected.—
105 (6) Distribution of all proceeds under this chapter and ss.
106 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
107 (d) The proceeds of all other taxes and fees imposed
108 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
109 and (2)(b) shall be distributed as follows:
110 1. In any fiscal year, the greater of $500 million, minus
111 an amount equal to 4.6 percent of the proceeds of the taxes
112 collected pursuant to chapter 201, or 5.2 percent of all other
113 taxes and fees imposed pursuant to this chapter or remitted
114 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
115 monthly installments into the General Revenue Fund.
116 2. After the distribution under subparagraph 1., 9.0739
117 8.8854 percent of the amount remitted by a sales tax dealer
118 located within a participating county pursuant to s. 218.61
119 shall be transferred into the Local Government Half-cent Sales
120 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
121 be transferred shall be reduced by 0.1 percent, and the
122 department shall distribute this amount to the Public Employees
123 Relations Commission Trust Fund less $5,000 each month, which
124 shall be added to the amount calculated in subparagraph 3. and
125 distributed accordingly.
126 3. After the distribution under subparagraphs 1. and 2.,
127 0.0976 0.0956 percent shall be transferred to the Local
128 Government Half-cent Sales Tax Clearing Trust Fund and
129 distributed pursuant to s. 218.65.
130 4. After the distributions under subparagraphs 1., 2., and
131 3., 2.1039 2.0603 percent of the available proceeds shall be
132 transferred monthly to the Revenue Sharing Trust Fund for
133 Counties pursuant to s. 218.215.
134 5. After the distributions under subparagraphs 1., 2., and
135 3., 1.3803 1.3517 percent of the available proceeds shall be
136 transferred monthly to the Revenue Sharing Trust Fund for
137 Municipalities pursuant to s. 218.215. If the total revenue to
138 be distributed pursuant to this subparagraph is at least as
139 great as the amount due from the Revenue Sharing Trust Fund for
140 Municipalities and the former Municipal Financial Assistance
141 Trust Fund in state fiscal year 1999-2000, no municipality shall
142 receive less than the amount due from the Revenue Sharing Trust
143 Fund for Municipalities and the former Municipal Financial
144 Assistance Trust Fund in state fiscal year 1999-2000. If the
145 total proceeds to be distributed are less than the amount
146 received in combination from the Revenue Sharing Trust Fund for
147 Municipalities and the former Municipal Financial Assistance
148 Trust Fund in state fiscal year 1999-2000, each municipality
149 shall receive an amount proportionate to the amount it was due
150 in state fiscal year 1999-2000.
151 6. Of the remaining proceeds:
152 a. In each fiscal year, the sum of $29,915,500 shall be
153 divided into as many equal parts as there are counties in the
154 state, and one part shall be distributed to each county. The
155 distribution among the several counties must begin each fiscal
156 year on or before January 5th and continue monthly for a total
157 of 4 months. If a local or special law required that any moneys
158 accruing to a county in fiscal year 1999-2000 under the then
159 existing provisions of s. 550.135 be paid directly to the
160 district school board, special district, or a municipal
161 government, such payment must continue until the local or
162 special law is amended or repealed. The state covenants with
163 holders of bonds or other instruments of indebtedness issued by
164 local governments, special districts, or district school boards
165 before July 1, 2000, that it is not the intent of this
166 subparagraph to adversely affect the rights of those holders or
167 relieve local governments, special districts, or district school
168 boards of the duty to meet their obligations as a result of
169 previous pledges or assignments or trusts entered into which
170 obligated funds received from the distribution to county
171 governments under then-existing s. 550.135. This distribution
172 specifically is in lieu of funds distributed under s. 550.135
173 before July 1, 2000.
174 b. The department shall distribute $166,667 monthly to each
175 applicant certified as a facility for a new or retained
176 professional sports franchise pursuant to s. 288.1162. Up to
177 $41,667 shall be distributed monthly by the department to each
178 certified applicant as defined in s. 288.11621 for a facility
179 for a spring training franchise. However, not more than $416,670
180 may be distributed monthly in the aggregate to all certified
181 applicants for facilities for spring training franchises.
182 Distributions begin 60 days after such certification and
183 continue for not more than 30 years, except as otherwise
184 provided in s. 288.11621. A certified applicant identified in
185 this sub-subparagraph may not receive more in distributions than
186 expended by the applicant for the public purposes provided in s.
187 288.1162(5) or s. 288.11621(3).
188 c. Beginning 30 days after notice by the Department of
189 Economic Opportunity to the Department of Revenue that an
190 applicant has been certified as the professional golf hall of
191 fame pursuant to s. 288.1168 and is open to the public, $166,667
192 shall be distributed monthly, for up to 300 months, to the
193 applicant.
194 d. Beginning 30 days after notice by the Department of
195 Economic Opportunity to the Department of Revenue that the
196 applicant has been certified as the International Game Fish
197 Association World Center facility pursuant to s. 288.1169, and
198 the facility is open to the public, $83,333 shall be distributed
199 monthly, for up to 168 months, to the applicant. This
200 distribution is subject to reduction pursuant to s. 288.1169. A
201 lump sum payment of $999,996 shall be made after certification
202 and before July 1, 2000.
203 e. The department shall distribute up to $83,333 monthly to
204 each certified applicant as defined in s. 288.11631 for a
205 facility used by a single spring training franchise, or up to
206 $166,667 monthly to each certified applicant as defined in s.
207 288.11631 for a facility used by more than one spring training
208 franchise. Monthly distributions begin 60 days after such
209 certification or July 1, 2016, whichever is later, and continue
210 for not more than 20 years to each certified applicant as
211 defined in s. 288.11631 for a facility used by a single spring
212 training franchise or not more than 25 years to each certified
213 applicant as defined in s. 288.11631 for a facility used by more
214 than one spring training franchise. A certified applicant
215 identified in this sub-subparagraph may not receive more in
216 distributions than expended by the applicant for the public
217 purposes provided in s. 288.11631(3).
218 f. Beginning 45 days after notice by the Department of
219 Economic Opportunity to the Department of Revenue that an
220 applicant has been approved by the Legislature and certified by
221 the Department of Economic Opportunity under s. 288.11625 or
222 upon a date specified by the Department of Economic Opportunity
223 as provided under s. 288.11625(6)(d), the department shall
224 distribute each month an amount equal to one-twelfth of the
225 annual distribution amount certified by the Department of
226 Economic Opportunity for the applicant. The department may not
227 distribute more than $7 million in the 2014-2015 fiscal year or
228 more than $13 million annually thereafter under this sub
229 subparagraph.
230 7. All other proceeds must remain in the General Revenue
231 Fund.
232 Section 6. This act applies to taxable transactions
233 included on bills for communication services which are dated on
234 or after July 1, 2015.
235 Section 7. Except as otherwise provided in this act, this
236 act shall take effect July 1, 2015.
237
238 ================= T I T L E A M E N D M E N T ================
239 And the title is amended as follows:
240 Delete everything before the enacting clause
241 and insert:
242 A bill to be entitled
243 An act relating to taxes; amending s. 202.12, F.S.;
244 reducing the tax rate applied to the sale of
245 communications services; reducing the tax rate applied
246 to the retail sale of direct-to-home satellite
247 services; amending s. 202.12001, F.S.; conforming
248 rates to the reduction of the communications services
249 tax; amending s. 202.18, F.S.; revising the allocation
250 of tax revenue received from the communications
251 services tax; amending s. 203.001, F.S.; conforming
252 rates to the reduction of the communications services
253 tax; amending s. 212.20, F.S.; revising the
254 distributions of tax revenue received from the sales
255 and use tax, communications services tax, and gross
256 receipts tax; providing applicability; providing
257 effective dates.