Chapter 202 Communications Services Tax Simplification Law
- 202.10 Short title.
This chapter may be cited as the "Communications Services Tax Simplification Law." History.--ss. 1, 58, ch. 2000-260; s. 38, ch. 2001-140. ...
- 202.105 Legislative findings and intent.
(1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws to...
- 202.11 Definitions.
As used in this chapter: (1) "Cable service" means the transmission of video, audio, or other programming service to purchasers, and the purchaser interaction, if any,...
- 202.12 Sales of communications services.
The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege....
- 202.125 Sales of communications services; specified exemptions.
(1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12. This exemption shall not...
- 202.13 Intent.
(1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason,...
- 202.14 Credit against tax imposed.
To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax...
- 202.151 Use tax imposed on certain purchasers of communications services.
Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, territory, the...
- 202.155 Special rules for mobile communications services.
(1) A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use. Subject to subsections (2) and (3), if the...
- 202.16 Payment.
The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at...
- 202.17 Registration.
(1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of registration....
- 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
Effective January 1, 2008, the Department of Revenue shall establish a toll-free telephone number for the verification of valid dealer registration numbers and resale certificates...
- 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
Effective January 1, 2008, the Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of purchasers who are seeking...
- 202.18 Allocation and disposition of tax proceeds.
The proceeds of the communications services taxes remitted under this chapter shall be treated as follows: (1) The proceeds of the taxes remitted under s. 202.12(1)(a)...
- 202.19 Authorization to impose local communications services tax.
(1) The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax. (2)(a) Charter counties and municipalities may levy the tax...
- 202.193 Local Communications Services Tax Clearing Trust Fund.
(1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to...
- 202.195 Proprietary confidential business information; public records exemption.
(1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-of-way, assessing...
- 202.20 Local communications services tax conversion rates.
(1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates on taxable...
- 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services...
- 202.22 Determination of local tax situs.
(1) A dealer of communications services who is obligated to collect and remit a local communications services tax imposed under s. 202.19 shall be held harmless...
- 202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
(1) Notwithstanding any other law, a purchaser seeking a refund of or credit for a tax collected by a dealer under this chapter must, within 3...
- 202.231 Provision of information to local taxing jurisdictions.
(1) The department shall provide a monthly report to each jurisdiction imposing the tax authorized by s. 202.19. Each report shall contain the following information for...
- 202.24 Limitations on local taxes and fees imposed on dealers of communications services.
(1) The authority of a public body to require taxes, fees, charges, or other impositions from dealers of communications services for occupying its roads and rights-of-way...
- 202.25 Jurisdiction; dealers not qualified to do business in this state.
(1) All suits brought by the department against any dealer for any violation of this chapter for the purpose of collecting any tax due from the...
- 202.26 Department powers.
(1) The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties collected under or imposed by this chapter. (2) The provisions...
- 202.27 Return filing; rules for self-accrual.
(1) For the purpose of ascertaining the amount of tax payable under this chapter and chapter 203, every dealer has the duty to file a return...
- 202.28 Credit for collecting tax; penalties.
(1) Except as otherwise provided in s. 202.22, for the purpose of compensating persons providing communications services for the keeping of prescribed records, the filing of...
- 202.29 Bad debts.
(1) A dealer who has paid the tax imposed by this chapter may take a credit or obtain a refund for tax paid by the dealer...
- 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
(1) A dealer of communications services is required to remit taxes by electronic funds transfer, in the manner prescribed by the department, when the amount of...
- 202.31 Sale of business; liability for tax; procedures; penalty for violations.
(1) If any dealer of communications services who is liable for any tax, interest, or penalty under this chapter sells his or her business or substantially...
- 202.32 State and local agencies to cooperate in administration of law.
The department may request from any state, county, municipal, or local governmental agency any information that the department considers necessary in administering this chapter, and...
- 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
(1) The taxes collected under this chapter become government funds from the moment of collection by the dealer. (2) Any person who, with intent to unlawfully deprive...
- 202.34 Records required to be kept; power to inspect; audit procedure.
(1)(a) Each dealer shall secure, maintain, and keep as long as required by s. 213.35 a complete record of communications services sold at retail by the...
- 202.35 Powers of department in dealing with delinquents; tax to be separately stated.
(1) If any dealer or other person fails to remit the tax, or any portion thereof, on or before the day when the tax is required...
- 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
(1) Any person required to pay a tax imposed or administered under this chapter or to make a return who renders a return or makes a...
- 202.37 Special rules for administration of local communications services tax.
(1)(a) Except as otherwise provided in this section, all statutory provisions and administrative rules applicable to the communications services tax imposed by s. 202.12 apply to...
- 202.38 Special rules for bad debts and adjustments under previous taxes.
(1)(a)1. Any dealer who has paid the tax imposed by chapter 212 on telecommunications services billed prior to October 1, 2001, which are no longer subject...
- 202.381 Transition from previous taxes.
The department is directed to implement the tax changes contained in this act, and in chapter 2000-260, Laws of Florida, in a manner that ensures...
- 202.41 Security for bonded indebtedness pledged under previous law.
Revenue received by a taxing authority under this act shall be deemed to replace any taxes or fees previously imposed but repealed by this act...
