HB 1153 2023
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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
A bill to be entitled 1
An act relating to communications services tax; 2
amending s. 202.12, F.S.; decreasing the tax rate on 3
the retail sale of communications services; amending 4
s. 202.19, F.S.; revising the name of the 5
discretionary communications services tax; requiring a 6
certain tax remain the same rate as it was on a 7
specified past date until a specified future date; 8
specifying the fees, taxes, charges, and other 9
impositions that the a specified tax replaces; 10
prohibiting a certain tax passed after a certain date 11
from being added to the local communications service 12
tax until a future date; providing an effective date. 13
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Be It Enacted by the Legislature of the State of Florida: 15
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Section 1. Paragraph (a) of subsection (1) of section 17
202.12, Florida Statutes, is 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 ret ail 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
HB 1153 2023
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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
each taxable transaction and is due and payable as follows: 26
(a) Except as otherwise provided in this subsection, at 27
the rate of 3.48 4.92 percent applied to the sales price of the 28
communications service that: 29
1. Originates and terminates in this state ;, or 30
2. Originates or terminates in this state and is charged 31
to a service address in this state, 32
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when sold at retail, computed on each taxable sale for the 34
purpose of remitting the tax due. The gross receipts tax imposed 35
by chapter 203 shall be collected on the same taxable 36
transactions and remitted with the tax imposed by this 37
paragraph. If no tax is imposed by this paragraph due to the 38
exemption provided under s. 202.125(1), the tax imposed by 39
chapter 203 shall nevertheless be collected and remitted in the 40
manner and at the time prescribed for tax collections and 41
remittances under this chapter. 42
Section 2. Subsections (1), (3), and (5) of section 43
202.19, Florida Statutes, are amended and paragraph (d) is added 44
to subsection (2) of that section, to read: 45
202.19 Authorization to impose local communications 46
services tax.— 47
(1) The governing authority of each county and 48
municipality may, by ordinance, levy a local discretionary 49
communications services tax as provided in this section . 50
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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
(2) 51
(d) The local communications services tax rate in effect 52
on January 1, 2023, may not be increased before January 1, 2026. 53
(3)(a) The tax authorized under this section replaces 54
other revenue sources for municipalities and counties and 55
includes the following taxes, charges, fees, and other 56
impositions to the extent that the respective local taxing 57
jurisdictions were authorized to impose those taxes, charges, 58
fees, and other impositions before July 1, 2000, and after 59
January 1, 2023: 60
1. With respect to a charter county or municipality : 61
a. The public service tax on telecommunications authorized 62
by s. 166.231(9), Florida Statutes (2001). 63
b. Franchise fees on providers of cable television 64
services as authorized by 47 U.S.C. s. 542. 65
c. The public service tax on prepaid calling arrang ements. 66
d. Franchise fees on dealers of communications services 67
that use the public roads or rights -of-way. 68
e. Actual permit fees relating to placing or maintaining 69
facilities in or on public roads or rights -of-way collected from 70
providers of long-distance, cable, and mobile communications 71
services for the fiscal year ending September 30, 1999; however, 72
if a municipality or charter county elected to continue charging 73
permit fees as authorized by s. 337.401 on or before January 1, 74
2019, the fees may not be included as a replaced revenue source. 75
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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
f. Application fees, transfer fees, renewal fees, or 76
claims for related costs to which the municipality or county is 77
otherwise entitled for granting permission to dealers of 78
communications services, including pro viders of cable television 79
services as authorized by 47 U.S.C. s. 542, to use or occupy its 80
roads or rights-of-way for the placement, construction, and 81
maintenance of poles, wires, and other fixtures used in the 82
provision of communications services. 83
2. With respect to a noncharter county, franchise fees on 84
providers of cable television services as authorized by 47 85
U.S.C. s. 542 includes and is in lieu of any fee or other 86
consideration, including, but not limited to, application fees, 87
transfer fees, renewa l fees, or claims for related costs, to 88
which the municipality or county is otherwise entitled for 89
granting permission to dealers of communications services, 90
including, but not limited to, providers of cable television 91
services, as authorized in 47 U.S.C. s. 542, to use or occupy 92
its roads or rights-of-way for the placement, construction, and 93
maintenance of poles, wires, and other fixtures used in the 94
provision of communications services . 95
(b) This subsection does not supersede or impair the 96
right, if any, of a municipality or county to require the 97
payment of consideration or to require the payment of regulatory 98
fees or assessments by persons using or occupying its roads or 99
rights-of-way in a capacity other than that of a dealer of 100
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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
communications services. 101
(5) In addition to the communications services taxes 102
authorized by subsection (1), a discretionary sales surtax that 103
a county or school board has levied under s. 212.055 is imposed 104
as a local communications services tax under this section, and 105
the rate shall be determined in accordance with s. 202.20(3). 106
However, any increase to the discretionary sales surtax levied 107
under s. 212.055 on or after January 1, 2023, may not be added 108
to the local communication services tax under this section 109
before January 1, 2026. 110
(a) Except as otherwise provided in this subsection, each 111
such tax rate shall be applied, in addition to the other tax 112
rates applied under this chapter, to communications services 113
subject to tax under s. 202.12 which: 114
1. Originate or terminate in this state; and 115
2. Are charged to a service address in the county. 116
(b) With respect to private communications services, the 117
tax shall be on the sales price of such services provided within 118
the county, which shall be determined in accordance with the 119
following provisions: 120
1. Any charge with respect to a channel termination point 121
located within such county; 122
2. Any charge for the use of a channel between two channel 123
termination points located in such county; and 124
3. Where channel termination points ar e located both 125
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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
within and outside of such county: 126
a. If any segment between two such channel termination 127
points is separately billed, 50 percent of such charge; and 128
b. If any segment of the circuit is not separately billed, 129
an amount equal to the total charge for such circuit multiplied 130
by a fraction, the numerator of which is the number of channel 131
termination points within such county and the denominator of 132
which is the total number of channel termination points of the 133
circuit. 134
Section 3. This act shall take effect upon becoming a law. 135