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.