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       Florida Senate - 2010                             CS for SB 2024
       By the Policy and Steering Committee on Ways and Means; and
       Senator Alexander
       576-03791-10                                          20102024c1
    1                        A bill to be entitled                      
    2         An act relating to the tax on communications and
    3         utility services; amending s. 202.12, F.S.; decreasing
    4         the rate at which the sales price of certain
    5         communications services are taxed; amending s.
    6         202.125, F.S., relating to exemptions from the tax;
    7         inserting a cross-reference to conform to changes made
    8         by the act; amending s. 203.01, F.S.; imposing an
    9         additional tax on certain communications services at a
   10         specified rate; providing for an exemption to apply to
   11         such tax; requiring that the tax on communications
   12         services be included on bills dated on or after a
   13         specified date; amending s. 215.61, F.S.; requiring
   14         that the State Board of Education make specified
   15         adjustments to the figures used by the board in
   16         determining the amount of bond debt that can be
   17         serviced by revenues derived from the gross receipts
   18         tax on utility services; requiring that such
   19         adjustment be based on a specified assumption;
   20         deleting a provision requiring the deduction of
   21         amounts used for debt service when determining fiscal
   22         sufficiency; providing an effective date.
   24  Be It Enacted by the Legislature of the State of Florida:
   26         Section 1. Paragraph (a) of subsection (1) of section
   27  202.12, Florida Statutes, is amended to read:
   28         202.12 Sales of communications services.—The Legislature
   29  finds that every person who engages in the business of selling
   30  communications services at retail in this state is exercising a
   31  taxable privilege. It is the intent of the Legislature that the
   32  tax imposed by chapter 203 be administered as provided in this
   33  chapter.
   34         (1) For the exercise of such privilege, a tax is levied on
   35  each taxable transaction, and the tax is due and payable as
   36  follows:
   37         (a) Except as otherwise provided in this subsection, at a
   38  rate of 6.65 6.8 percent applied to the sales price of the
   39  communications service which:
   40         1. Originates and terminates in this state, or
   41         2. Originates or terminates in this state and is charged to
   42  a service address in this state,
   44  when sold at retail, computed on each taxable sale for the
   45  purpose of remitting the tax due. The gross receipts tax imposed
   46  by chapter 203 shall be collected on the same taxable
   47  transactions and remitted with the tax imposed by this
   48  paragraph. If no tax is imposed by this paragraph by reason of
   49  s. 202.125(1), the tax imposed by chapter 203 shall nevertheless
   50  be collected and remitted in the manner and at the time
   51  prescribed for tax collections and remittances under this
   52  chapter.
   53         Section 2. Subsection (1) of section 202.125, Florida
   54  Statutes, is amended to read:
   55         202.125 Sales of communications services; specified
   56  exemptions.—
   57         (1) The separately stated sales price of communications
   58  services sold to residential households is exempt from the tax
   59  imposed by s. 202.12 and s. 203.01(1)(b)3. This exemption shall
   60  not apply to any residence that constitutes all or part of a
   61  public lodging establishment as defined in chapter 509, any
   62  mobile communications service, any cable service, or any direct
   63  to-home satellite service.
   64         Section 3. Paragraph (b) of subsection (1) of section
   65  203.01, Florida Statutes, is amended to read:
   66         203.01 Tax on gross receipts for utility and communications
   67  services.—
   68         (1)
   69         (b)1. The rate applied to utility services shall be 2.5
   70  percent.
   71         2. The rate applied to communications services shall be
   72  2.37 percent.
   73         3. There shall be an additional rate of 0.15 percent
   74  applied to communication services subject to the tax levied
   75  pursuant to s. 202.12(1)(a), (c), and (d). The exemption
   76  provided in s. 202.125(1) applies to the any tax levied pursuant
   77  to this subparagraph.
   78         Section 4. Subsection (3) of section 215.61, Florida
   79  Statutes, is amended to read:
   80         215.61 State system of public education capital outlay
   81  bonds.—
   82         (3) No bonds authorized by s. 9(a)(2), Art. XII of the
   83  State Constitution shall be issued in an amount exceeding 90
   84  percent of the amount which the State Board of Education
   85  determines can be serviced by the revenues derived from the
   86  gross receipts tax levied and collected pursuant to chapter 203.
   87  In determining the amount which can be serviced by the gross
   88  receipts tax, the State Board of Education shall use utilize the
   89  average annual amount of revenue collected for the tax periods
   90  during the 24 months immediately preceding the most recent
   91  collection date before prior to the date of issuance of any such
   92  bonds, adjusted to reflect revenues that would have been
   93  collected had legislation enacted into law before the date of
   94  determination been in effect during the 24-month period. Such
   95  adjustment shall be based on the assumption that the provisions
   96  of the enacted legislation had become effective 24 months before
   97  the dates contemplated in the legislation. For purpose of the
   98  approval required by s. 215.73, official estimates of future
   99  collections furnished by the State Board of Education prior to
  100  the estimated date of issuance shall be used to determine fiscal
  101  sufficiency. However, 100 percent of the amount required to
  102  provide for the debt service for the current fiscal year of the
  103  bonds issued prior to July 1, 1975, under the provisions of s.
  104  9(a)(2), Art. XII of the State Constitution shall be deducted in
  105  making the determination.
  106         Section 5. This act shall take effect July 1, 2010, and
  107  sections 1 through 3 of this act apply to taxable services
  108  included on bills that are dated on or after that date.

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