summary
Introduced
11/19/2019
11/19/2019
In Committee
12/03/2019
12/03/2019
Crossed Over
Passed
Dead
03/14/2020
03/14/2020
Introduced Session
2020 Regular Session
Bill Summary
An act relating to the communications services tax; amending s. 202.105, F.S.; revising legislative intent regarding local communications services tax rates; amending s. 202.11, F.S.; revising the definition of the term "video service"; amending s. 202.12, F.S.; revising downward the tax rate on the retail sale of communications services; amending s. 202.13, F.S.; conforming provisions to changes made by the act; amending s. 202.18, F.S.; deleting a provision that specifies where proceeds of a communication services tax must be deposited and disbursed; amending s. 202.19, F.S.; revising the local communications services tax rates levied by counties and municipalities at certain dates; requiring reductions of certain tax rates at specified dates; requiring dealers to collect and remit local communications services taxes under certain conditions; specifying the fees, taxes, charges, and other impositions that the revised local communications services tax rates replaces; providing an exception; conforming provisions to changes made by the act; creating s. 202.197, F.S.; requiring the Legislature to appropriate moneys to offset specified direct reductions of the local communications services tax by certain counties and municipalities; providing a 26 procedure for use by certain counties and 27 municipalities that expect an insufficient revenue 28 amount as a result of reduced local communications 29 services tax rates; requiring the Department of 30 Revenue to submit a report to the Legislature 31 regarding aggregate taxable sales amounts and expected 32 shortfalls in revenues; amending s. 202.21, F.S.; 33 deleting provisions authorizing local governments to 34 adjust the rate of their local communications services 35 taxes for specified reasons; authorizing the 36 department to amend specified forms without first 37 adopting a rule; amending ss. 202.24, 202.37, and 38 337.401, F.S.; conforming provisions to changes made 39 by the act; repealing s. 202.20, F.S., relating to the 40 local communications services tax conversion rates; 41 providing a directive to the Division of Law Revision; 42 providing effective dates. 43
AI Summary
This bill makes several changes to the communications services tax in Florida. The key provisions are:
1. It revises the legislative intent regarding local communications services tax rates, aiming to replace the current patchwork of over 480 local rates with a streamlined system of one rate for municipalities and charter counties and a second rate for noncharter counties.
2. It reduces the state-level communications services tax rate from 4.92% to 4.9%.
3. It sets specific local communications services tax rate requirements, mandating that rates of 5% or less cannot be increased, while rates over 5% must be reduced to 5% or less by January 1, 2021. Starting January 1, 2022, charter counties and municipalities must levy a flat 4% rate, while noncharter counties must levy a flat 2% rate.
4. It specifies that the local communications services tax replaces certain other taxes, fees, and charges that local governments were previously authorized to impose on communications services providers.
5. It creates a process for the state to appropriate funds to offset any direct revenue losses to local governments resulting from the required rate reductions, if those losses would prevent timely payment of outstanding debt.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Died in Ways and Means Committee (on 03/14/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.flsenate.gov/Session/Bill/2020/701 |
| Bill | https://www.flsenate.gov/Session/Bill/2020/701/BillText/Filed/PDF |
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