Florida 2023 Regular Session

Florida House Bill H1153 Compare Versions

Only one version of the bill is available at this time.

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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to communications services tax; 2
16	16	amending s. 202.12, F.S.; decreasing the tax rate on 3
17	17	the retail sale of communications services; amending 4
18	18	s. 202.19, F.S.; revising the name of the 5
19	19	discretionary communications services tax; requiring a 6
20	20	certain tax remain the same rate as it was on a 7
21	21	specified past date until a specified future date; 8
22	22	specifying the fees, taxes, charges, and other 9
23	23	impositions that the a specified tax replaces; 10
24	24	prohibiting a certain tax passed after a certain date 11
25	25	from being added to the local communications service 12
26	26	tax until a future date; providing an effective date. 13
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28	28	Be It Enacted by the Legislature of the State of Florida: 15
29	29	16
30	30	Section 1. Paragraph (a) of subsection (1) of section 17
31	31	202.12, Florida Statutes, is amended to read: 18
32	32	202.12 Sales of communications services. —The Legislature 19
33	33	finds that every person who engages in the business of selling 20
34	34	communications services at ret ail in this state is exercising a 21
35	35	taxable privilege. It is the intent of the Legislature that the 22
36	36	tax imposed by chapter 203 be administered as provided in this 23
37	37	chapter. 24
38	38	(1) For the exercise of such privilege, a tax is levied on 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	each taxable transaction and is due and payable as follows: 26
52	52	(a) Except as otherwise provided in this subsection, at 27
53	53	the rate of 3.48 4.92 percent applied to the sales price of the 28
54	54	communications service that: 29
55	55	1. Originates and terminates in this state ;, or 30
56	56	2. Originates or terminates in this state and is charged 31
57	57	to a service address in this state, 32
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59	59	when sold at retail, computed on each taxable sale for the 34
60	60	purpose of remitting the tax due. The gross receipts tax imposed 35
61	61	by chapter 203 shall be collected on the same taxable 36
62	62	transactions and remitted with the tax imposed by this 37
63	63	paragraph. If no tax is imposed by this paragraph due to the 38
64	64	exemption provided under s. 202.125(1), the tax imposed by 39
65	65	chapter 203 shall nevertheless be collected and remitted in the 40
66	66	manner and at the time prescribed for tax collections and 41
67	67	remittances under this chapter. 42
68	68	Section 2. Subsections (1), (3), and (5) of section 43
69	69	202.19, Florida Statutes, are amended and paragraph (d) is added 44
70	70	to subsection (2) of that section, to read: 45
71	71	202.19 Authorization to impose local communications 46
72	72	services tax.— 47
73	73	(1) The governing authority of each county and 48
74	74	municipality may, by ordinance, levy a local discretionary 49
75	75	communications services tax as provided in this section . 50
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	(2) 51
89	89	(d) The local communications services tax rate in effect 52
90	90	on January 1, 2023, may not be increased before January 1, 2026. 53
91	91	(3)(a) The tax authorized under this section replaces 54
92	92	other revenue sources for municipalities and counties and 55
93	93	includes the following taxes, charges, fees, and other 56
94	94	impositions to the extent that the respective local taxing 57
95	95	jurisdictions were authorized to impose those taxes, charges, 58
96	96	fees, and other impositions before July 1, 2000, and after 59
97	97	January 1, 2023: 60
98	98	1. With respect to a charter county or municipality : 61
99	99	a. The public service tax on telecommunications authorized 62
100	100	by s. 166.231(9), Florida Statutes (2001). 63
101	101	b. Franchise fees on providers of cable television 64
102	102	services as authorized by 47 U.S.C. s. 542. 65
103	103	c. The public service tax on prepaid calling arrang ements. 66
104	104	d. Franchise fees on dealers of communications services 67
105	105	that use the public roads or rights -of-way. 68
106	106	e. Actual permit fees relating to placing or maintaining 69
107	107	facilities in or on public roads or rights -of-way collected from 70
108	108	providers of long-distance, cable, and mobile communications 71
109	109	services for the fiscal year ending September 30, 1999; however, 72
110	110	if a municipality or charter county elected to continue charging 73
111	111	permit fees as authorized by s. 337.401 on or before January 1, 74
112	112	2019, the fees may not be included as a replaced revenue source. 75
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	f. Application fees, transfer fees, renewal fees, or 76
126	126	claims for related costs to which the municipality or county is 77
127	127	otherwise entitled for granting permission to dealers of 78
128	128	communications services, including pro viders of cable television 79
129	129	services as authorized by 47 U.S.C. s. 542, to use or occupy its 80
130	130	roads or rights-of-way for the placement, construction, and 81
131	131	maintenance of poles, wires, and other fixtures used in the 82
132	132	provision of communications services. 83
133	133	2. With respect to a noncharter county, franchise fees on 84
134	134	providers of cable television services as authorized by 47 85
135	135	U.S.C. s. 542 includes and is in lieu of any fee or other 86
136	136	consideration, including, but not limited to, application fees, 87
137	137	transfer fees, renewa l fees, or claims for related costs, to 88
138	138	which the municipality or county is otherwise entitled for 89
139	139	granting permission to dealers of communications services, 90
140	140	including, but not limited to, providers of cable television 91
141	141	services, as authorized in 47 U.S.C. s. 542, to use or occupy 92
142	142	its roads or rights-of-way for the placement, construction, and 93
143	143	maintenance of poles, wires, and other fixtures used in the 94
144	144	provision of communications services . 95
145	145	(b) This subsection does not supersede or impair the 96
146	146	right, if any, of a municipality or county to require the 97
147	147	payment of consideration or to require the payment of regulatory 98
148	148	fees or assessments by persons using or occupying its roads or 99
149	149	rights-of-way in a capacity other than that of a dealer of 100
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162	162	communications services. 101
163	163	(5) In addition to the communications services taxes 102
164	164	authorized by subsection (1), a discretionary sales surtax that 103
165	165	a county or school board has levied under s. 212.055 is imposed 104
166	166	as a local communications services tax under this section, and 105
167	167	the rate shall be determined in accordance with s. 202.20(3). 106
168	168	However, any increase to the discretionary sales surtax levied 107
169	169	under s. 212.055 on or after January 1, 2023, may not be added 108
170	170	to the local communication services tax under this section 109
171	171	before January 1, 2026. 110
172	172	(a) Except as otherwise provided in this subsection, each 111
173	173	such tax rate shall be applied, in addition to the other tax 112
174	174	rates applied under this chapter, to communications services 113
175	175	subject to tax under s. 202.12 which: 114
176	176	1. Originate or terminate in this state; and 115
177	177	2. Are charged to a service address in the county. 116
178	178	(b) With respect to private communications services, the 117
179	179	tax shall be on the sales price of such services provided within 118
180	180	the county, which shall be determined in accordance with the 119
181	181	following provisions: 120
182	182	1. Any charge with respect to a channel termination point 121
183	183	located within such county; 122
184	184	2. Any charge for the use of a channel between two channel 123
185	185	termination points located in such county; and 124
186	186	3. Where channel termination points ar e located both 125
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199	199	within and outside of such county: 126
200	200	a. If any segment between two such channel termination 127
201	201	points is separately billed, 50 percent of such charge; and 128
202	202	b. If any segment of the circuit is not separately billed, 129
203	203	an amount equal to the total charge for such circuit multiplied 130
204	204	by a fraction, the numerator of which is the number of channel 131
205	205	termination points within such county and the denominator of 132
206	206	which is the total number of channel termination points of the 133
207	207	circuit. 134
208	208	Section 3. This act shall take effect upon becoming a law. 135