Florida Senate - 2015 CS for SB 110
By the Committee on Communications, Energy, and Public
Utilities; and Senator Hukill
579-01678-15 2015110c1
1 A bill to be entitled
2 An act relating to taxes; amending s. 202.12, F.S.;
3 reducing the tax rate applied to the sale of
4 communications services; reducing the tax rate applied
5 to the retail sale of direct-to-home satellite
6 services; amending s. 202.12001, F.S.; conforming
7 rates to the reduction of the communications services
8 tax; amending s. 202.18, F.S.; revising the allocation
9 of tax revenue received from the communications
10 services tax; amending s. 203.001, F.S.; conforming
11 rates to the reduction of the communications services
12 tax; amending s. 212.20, F.S.; revising the
13 distributions of tax revenue received from the sales
14 and use tax, communications services tax, and gross
15 receipts tax; providing applicability; providing
16 effective dates.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraphs (a) and (b) of subsection (1) of
21 section 202.12, Florida Statutes, are amended to read:
22 202.12 Sales of communications services.—The Legislature
23 finds that every person who engages in the business of selling
24 communications services at retail in this state is exercising a
25 taxable privilege. It is the intent of the Legislature that the
26 tax imposed by chapter 203 be administered as provided in this
27 chapter.
28 (1) For the exercise of such privilege, a tax is levied on
29 each taxable transaction, and the tax is due and payable as
30 follows:
31 (a) Except as otherwise provided in this subsection, at the
32 a rate of 3.05 6.65 percent applied to the sales price of the
33 communications service that which:
34 1. Originates and terminates in this state, or
35 2. Originates or terminates in this state and is charged to
36 a service address in this state,
37
38 when sold at retail, computed on each taxable sale for the
39 purpose of remitting the tax due. The gross receipts tax imposed
40 by chapter 203 shall be collected on the same taxable
41 transactions and remitted with the tax imposed by this
42 paragraph. If no tax is imposed by this paragraph due to the
43 exemption provided under by reason of s. 202.125(1), the tax
44 imposed by chapter 203 shall nevertheless be collected and
45 remitted in the manner and at the time prescribed for tax
46 collections and remittances under this chapter.
47 (b) At the rate of 7.2 10.8 percent applied to on the
48 retail sales price of any direct-to-home satellite service
49 received in this state. The proceeds of the tax imposed under
50 this paragraph shall be accounted for and distributed in
51 accordance with s. 202.18(2). The gross receipts tax imposed by
52 chapter 203 shall be collected on the same taxable transactions
53 and remitted with the tax imposed by this paragraph.
54 Section 2. Section 202.12001, Florida Statutes, is amended
55 to read:
56 202.12001 Combined rate for tax collected pursuant to ss.
57 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
58 2010-149, Laws of Florida, the dealer of communication services
59 may collect a combined rate of 3.2 6.8 percent, composed
60 comprised of the 3.05 6.65 percent and 0.15 percent rates
61 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
62 if as long as the provider properly reflects the tax collected
63 with respect to the two provisions as required in the return to
64 the department of Revenue.
65 Section 3. Effective August 1, 2015, subsection (2) of
66 section 202.18, Florida Statutes, is amended to read:
67 202.18 Allocation and disposition of tax proceeds.—The
68 proceeds of the communications services taxes remitted under
69 this chapter shall be treated as follows:
70 (2) The proceeds of the taxes remitted under s.
71 202.12(1)(b) shall be allocated divided as follows:
72 (a) The portion of the such proceeds which constitutes
73 gross receipts taxes, imposed at the rate prescribed in chapter
74 203, shall be deposited as provided by law and in accordance
75 with s. 9, Art. XII of the State Constitution.
76 (b) Forty-four and one-half Sixty-three percent of the
77 remainder shall be allocated to the state and distributed
78 pursuant to s. 212.20(6), except that the proceeds allocated
79 pursuant to s. 212.20(6)(d)2. shall be prorated to the
80 participating counties in the same proportion as that month’s
81 collection of the taxes and fees imposed pursuant to chapter 212
82 and paragraph (1)(b).
83 (c)1. During each calendar year, the remaining portion of
84 the such proceeds shall be transferred to the Local Government
85 Half-cent Sales Tax Clearing Trust Fund. Seventy percent of such
86 proceeds shall be allocated in the same proportion as the
87 allocation of total receipts of the half-cent sales tax under s.
88 218.61 and the emergency distribution under s. 218.65 in the
89 prior state fiscal year. Thirty percent of such proceeds shall
90 be distributed pursuant to s. 218.67.
91 2. The proportion of the proceeds allocated based on the
92 emergency distribution under s. 218.65 shall be distributed
93 pursuant to s. 218.65.
94 3. In each calendar year, the proportion of the proceeds
95 allocated based on the half-cent sales tax under s. 218.61 shall
96 be allocated to each county in the same proportion as the
97 county’s percentage of total sales tax allocation for the prior
98 state fiscal year and distributed pursuant to s. 218.62.
99 4. The department shall distribute the appropriate amount
100 to each municipality and county each month at the same time that
101 local communications services taxes are distributed pursuant to
102 subsection (3).
103 Section 4. Section 203.001, Florida Statutes, is amended to
104 read:
105 203.001 Combined rate for tax collected pursuant to ss.
106 202.12(1)(a) and 203.01(1)(b).—In complying with ss. 1-3, ch.
107 2010-149, Laws of Florida, the dealer of communication services
108 may collect a combined rate of 3.2 6.8 percent, composed
109 comprised of the 3.05 6.65 percent and 0.15 percent rates
110 required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively,
111 if as long as the provider properly reflects the tax collected
112 with respect to the two provisions as required in the return to
113 the Department of Revenue.
114 Section 5. Effective September 1, 2015, paragraph (d) of
115 subsection (6) of section 212.20, Florida Statutes, is amended
116 to read:
117 212.20 Funds collected, disposition; additional powers of
118 department; operational expense; refund of taxes adjudicated
119 unconstitutionally collected.—
120 (6) Distribution of all proceeds under this chapter and ss.
121 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
122 (d) The proceeds of all other taxes and fees imposed
123 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
124 and (2)(b) shall be distributed as follows:
125 1. In any fiscal year, the greater of $500 million, minus
126 an amount equal to 4.6 percent of the proceeds of the taxes
127 collected pursuant to chapter 201, or 5.2 percent of all other
128 taxes and fees imposed pursuant to this chapter or remitted
129 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
130 monthly installments into the General Revenue Fund.
131 2. After the distribution under subparagraph 1., 9.0739
132 8.8854 percent of the amount remitted by a sales tax dealer
133 located within a participating county pursuant to s. 218.61
134 shall be transferred into the Local Government Half-cent Sales
135 Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
136 be transferred shall be reduced by 0.1 percent, and the
137 department shall distribute this amount to the Public Employees
138 Relations Commission Trust Fund less $5,000 each month, which
139 shall be added to the amount calculated in subparagraph 3. and
140 distributed accordingly.
141 3. After the distribution under subparagraphs 1. and 2.,
142 0.0976 0.0956 percent shall be transferred to the Local
143 Government Half-cent Sales Tax Clearing Trust Fund and
144 distributed pursuant to s. 218.65.
145 4. After the distributions under subparagraphs 1., 2., and
146 3., 2.1039 2.0603 percent of the available proceeds shall be
147 transferred monthly to the Revenue Sharing Trust Fund for
148 Counties pursuant to s. 218.215.
149 5. After the distributions under subparagraphs 1., 2., and
150 3., 1.3803 1.3517 percent of the available proceeds shall be
151 transferred monthly to the Revenue Sharing Trust Fund for
152 Municipalities pursuant to s. 218.215. If the total revenue to
153 be distributed pursuant to this subparagraph is at least as
154 great as the amount due from the Revenue Sharing Trust Fund for
155 Municipalities and the former Municipal Financial Assistance
156 Trust Fund in state fiscal year 1999-2000, no municipality shall
157 receive less than the amount due from the Revenue Sharing Trust
158 Fund for Municipalities and the former Municipal Financial
159 Assistance Trust Fund in state fiscal year 1999-2000. If the
160 total proceeds to be distributed are less than the amount
161 received in combination from the Revenue Sharing Trust Fund for
162 Municipalities and the former Municipal Financial Assistance
163 Trust Fund in state fiscal year 1999-2000, each municipality
164 shall receive an amount proportionate to the amount it was due
165 in state fiscal year 1999-2000.
166 6. Of the remaining proceeds:
167 a. In each fiscal year, the sum of $29,915,500 shall be
168 divided into as many equal parts as there are counties in the
169 state, and one part shall be distributed to each county. The
170 distribution among the several counties must begin each fiscal
171 year on or before January 5th and continue monthly for a total
172 of 4 months. If a local or special law required that any moneys
173 accruing to a county in fiscal year 1999-2000 under the then
174 existing provisions of s. 550.135 be paid directly to the
175 district school board, special district, or a municipal
176 government, such payment must continue until the local or
177 special law is amended or repealed. The state covenants with
178 holders of bonds or other instruments of indebtedness issued by
179 local governments, special districts, or district school boards
180 before July 1, 2000, that it is not the intent of this
181 subparagraph to adversely affect the rights of those holders or
182 relieve local governments, special districts, or district school
183 boards of the duty to meet their obligations as a result of
184 previous pledges or assignments or trusts entered into which
185 obligated funds received from the distribution to county
186 governments under then-existing s. 550.135. This distribution
187 specifically is in lieu of funds distributed under s. 550.135
188 before July 1, 2000.
189 b. The department shall distribute $166,667 monthly to each
190 applicant certified as a facility for a new or retained
191 professional sports franchise pursuant to s. 288.1162. Up to
192 $41,667 shall be distributed monthly by the department to each
193 certified applicant as defined in s. 288.11621 for a facility
194 for a spring training franchise. However, not more than $416,670
195 may be distributed monthly in the aggregate to all certified
196 applicants for facilities for spring training franchises.
197 Distributions begin 60 days after such certification and
198 continue for not more than 30 years, except as otherwise
199 provided in s. 288.11621. A certified applicant identified in
200 this sub-subparagraph may not receive more in distributions than
201 expended by the applicant for the public purposes provided in s.
202 288.1162(5) or s. 288.11621(3).
203 c. Beginning 30 days after notice by the Department of
204 Economic Opportunity to the Department of Revenue that an
205 applicant has been certified as the professional golf hall of
206 fame pursuant to s. 288.1168 and is open to the public, $166,667
207 shall be distributed monthly, for up to 300 months, to the
208 applicant.
209 d. Beginning 30 days after notice by the Department of
210 Economic Opportunity to the Department of Revenue that the
211 applicant has been certified as the International Game Fish
212 Association World Center facility pursuant to s. 288.1169, and
213 the facility is open to the public, $83,333 shall be distributed
214 monthly, for up to 168 months, to the applicant. This
215 distribution is subject to reduction pursuant to s. 288.1169. A
216 lump sum payment of $999,996 shall be made after certification
217 and before July 1, 2000.
218 e. The department shall distribute up to $83,333 monthly to
219 each certified applicant as defined in s. 288.11631 for a
220 facility used by a single spring training franchise, or up to
221 $166,667 monthly to each certified applicant as defined in s.
222 288.11631 for a facility used by more than one spring training
223 franchise. Monthly distributions begin 60 days after such
224 certification or July 1, 2016, whichever is later, and continue
225 for not more than 20 years to each certified applicant as
226 defined in s. 288.11631 for a facility used by a single spring
227 training franchise or not more than 25 years to each certified
228 applicant as defined in s. 288.11631 for a facility used by more
229 than one spring training franchise. A certified applicant
230 identified in this sub-subparagraph may not receive more in
231 distributions than expended by the applicant for the public
232 purposes provided in s. 288.11631(3).
233 f. Beginning 45 days after notice by the Department of
234 Economic Opportunity to the Department of Revenue that an
235 applicant has been approved by the Legislature and certified by
236 the Department of Economic Opportunity under s. 288.11625 or
237 upon a date specified by the Department of Economic Opportunity
238 as provided under s. 288.11625(6)(d), the department shall
239 distribute each month an amount equal to one-twelfth of the
240 annual distribution amount certified by the Department of
241 Economic Opportunity for the applicant. The department may not
242 distribute more than $7 million in the 2014-2015 fiscal year or
243 more than $13 million annually thereafter under this sub
244 subparagraph.
245 7. All other proceeds must remain in the General Revenue
246 Fund.
247 Section 6. This act applies to taxable transactions
248 included on bills for communication services which are dated on
249 or after July 1, 2015.
250 Section 7. Except as otherwise provided in this act, this
251 act shall take effect July 1, 2015.