Florida Senate - 2015                                     SB 110
       
       
        
       By Senator Hukill
       
       
       
       
       
       8-00127-15                                             2015110__
    1                        A bill to be entitled                      
    2         An act relating to communications services taxes;
    3         amending s. 202.12, F.S.; reducing the tax rate
    4         applied to the sale of communications services;
    5         reducing the tax rate applied to the retail sale of
    6         direct-to-home satellite services; amending s.
    7         202.12001, F.S.; conforming rates to the reduction of
    8         the communications services tax; amending s. 202.18,
    9         F.S.; revising the allocation of tax revenues
   10         received; amending s. 203.001, F.S.; conforming rates
   11         to the reduction of the communications services tax;
   12         providing applicability; providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraphs (a) and (b) of subsection (1) of
   17  section 202.12, Florida Statutes, are amended to read:
   18         202.12 Sales of communications services.—The Legislature
   19  finds that every person who engages in the business of selling
   20  communications services at retail in this state is exercising a
   21  taxable privilege. It is the intent of the Legislature that the
   22  tax imposed by chapter 203 be administered as provided in this
   23  chapter.
   24         (1) For the exercise of such privilege, a tax is levied on
   25  each taxable transaction, and the tax is due and payable as
   26  follows:
   27         (a) Except as otherwise provided in this subsection, at the
   28  a rate of 4.65 6.65 percent applied to the sales price of the
   29  communications service that which:
   30         1. Originates and terminates in this state, or
   31         2. Originates or terminates in this state and is charged to
   32  a service address in this state,
   33  
   34  when sold at retail, computed on each taxable sale for the
   35  purpose of remitting the tax due. The gross receipts tax imposed
   36  by chapter 203 shall be collected on the same taxable
   37  transactions and remitted with the tax imposed by this
   38  paragraph. If no tax is imposed by this paragraph due to the
   39  exemption provided under by reason of s. 202.125(1), the tax
   40  imposed by chapter 203 shall nevertheless be collected and
   41  remitted in the manner and at the time prescribed for tax
   42  collections and remittances under this chapter.
   43         (b) At the rate of 8.8 10.8 percent applied to on the
   44  retail sales price of any direct-to-home satellite service
   45  received in this state. The proceeds of the tax imposed under
   46  this paragraph shall be accounted for and distributed in
   47  accordance with s. 202.18(2). The gross receipts tax imposed by
   48  chapter 203 shall be collected on the same taxable transactions
   49  and remitted with the tax imposed by this paragraph.
   50         Section 2. Section 202.12001, Florida Statutes, is amended
   51  to read:
   52         202.12001 Combined rate for tax collected pursuant to ss.
   53  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
   54  2010-149, Laws of Florida, the dealer of communication services
   55  may collect a combined rate of 4.8 6.8 percent, composed
   56  comprised of the 4.65 6.65 percent and 0.15 percent rates
   57  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
   58  if as long as the provider properly reflects the tax collected
   59  with respect to the two provisions as required in the return to
   60  the department of Revenue.
   61         Section 3. Subsection (2) of section 202.18, Florida
   62  Statutes, is amended to read:
   63         202.18 Allocation and disposition of tax proceeds.—The
   64  proceeds of the communications services taxes remitted under
   65  this chapter shall be treated as follows:
   66         (2) The proceeds of the taxes remitted under s.
   67  202.12(1)(b) shall be allocated divided as follows:
   68         (a) The portion of the such proceeds which constitutes
   69  gross receipts taxes, imposed at the rate prescribed in chapter
   70  203, shall be deposited as provided by law and in accordance
   71  with s. 9, Art. XII of the State Constitution.
   72         (b) Fifty-four and one-half Sixty-three percent of the
   73  remainder shall be allocated to the state and distributed
   74  pursuant to s. 212.20(6), except that the proceeds allocated
   75  pursuant to s. 212.20(6)(d)2. shall be prorated to the
   76  participating counties in the same proportion as that month’s
   77  collection of the taxes and fees imposed pursuant to chapter 212
   78  and paragraph (1)(b).
   79         (c)1. During each calendar year, the remaining portion of
   80  the such proceeds shall be transferred to the Local Government
   81  Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
   82  proceeds shall be allocated in the same proportion as the
   83  allocation of total receipts of the half-cent sales tax under s.
   84  218.61 and the emergency distribution under s. 218.65 in the
   85  prior state fiscal year. Thirty percent of such proceeds shall
   86  be distributed pursuant to s. 218.67.
   87         2. The proportion of the proceeds allocated based on the
   88  emergency distribution under s. 218.65 shall be distributed
   89  pursuant to s. 218.65.
   90         3. In each calendar year, the proportion of the proceeds
   91  allocated based on the half-cent sales tax under s. 218.61 shall
   92  be allocated to each county in the same proportion as the
   93  county’s percentage of total sales tax allocation for the prior
   94  state fiscal year and distributed pursuant to s. 218.62.
   95         4. The department shall distribute the appropriate amount
   96  to each municipality and county each month at the same time that
   97  local communications services taxes are distributed pursuant to
   98  subsection (3).
   99         Section 4. Section 203.001, Florida Statutes, is amended to
  100  read:
  101         203.001 Combined rate for tax collected pursuant to ss.
  102  202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
  103  2010-149, Laws of Florida, the dealer of communication services
  104  may collect a combined rate of 4.8 6.8 percent, composed
  105  comprised of the 4.65 6.65 percent and 0.15 percent rates
  106  required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
  107  if as long as the provider properly reflects the tax collected
  108  with respect to the two provisions as required in the return to
  109  the Department of Revenue.
  110         Section 5. This act applies to taxable transactions
  111  included on bills for communication services which are dated on
  112  or after January 1, 2016.
  113         Section 6. This act shall take effect upon becoming a law.