Bill Text: FL S1422 | 2013 | Regular Session | Introduced
Bill Title: Communications Services Tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-05-03 - Died in Communications, Energy, and Public Utilities [S1422 Detail]
Download: Florida-2013-S1422-Introduced.html
Florida Senate - 2013 SB 1422 By Senator Richter 23-00817-13 20131422__ 1 A bill to be entitled 2 An act relating to the communications services tax; 3 providing legislative findings and intent; amending s. 4 202.11, F.S.; deleting the definition of the term 5 “enhanced zip code” and revising the definition of the 6 term “video service”; amending s. 202.12, F.S.; 7 revising the communications services tax rate on sales 8 of communications services; deleting provisions that 9 impose a communications services tax on the retail 10 sale of direct-to-home satellite services and require 11 the collection and remittance of the gross receipts 12 tax on the same transaction; conforming a cross 13 reference; amending s. 202.125, F.S.; deleting an 14 exemption from the communications services tax and 15 gross receipts tax for the separately stated sales 16 price of communications services sold to residential 17 households and the exception to such exemption for 18 transient public lodging establishments, mobile 19 communications services, video services, or direct-to 20 home satellite services; conforming cross-references; 21 amending ss. 202.13 and 202.151, F.S.; conforming 22 cross-references; amending s. 202.155, F.S.; providing 23 for the future repeal of such section relating to 24 special rules for establishing a customer’s place of 25 primary use of mobile communications services; 26 conforming a cross-reference; amending s. 202.16, 27 F.S.; conforming a cross-reference; amending s. 28 202.18, F.S.; revising the allocation and disposition 29 formula applicable to proceeds of the communications 30 services tax and certain proceeds of the gross 31 receipts tax; requiring a local government to reduce 32 its ad valorem tax mileage rate to offset certain 33 increases in communications services tax revenues; 34 authorizing a local government to elect not to offset 35 such revenues by adoption of a resolution in a 36 specified manner; providing responsibilities and 37 duties for local governments and the Department of 38 Revenue relating to such resolutions; conforming 39 provisions to changes made by the act; repealing s. 40 202.19, F.S., relating to the authorization to impose 41 the local communications services tax; amending ss. 42 202.193 and 202.195, F.S.; conforming cross 43 references; repealing ss. 202.20, 202.21, and 202.22, 44 F.S., relating to the local communications services 45 tax conversion rates, the effective dates and 46 procedures for informing dealers of communications 47 services of tax levies and rate changes, and the 48 determination of the local tax situs for imposition of 49 the tax, respectively; amending s. 202.23, F.S.; 50 conforming cross-references; amending s. 202.231, 51 F.S.; providing for the future repeal of such section 52 relating to providing information to local taxing 53 jurisdictions concerning the local communications 54 services tax; amending s. 202.24, F.S.; conforming 55 cross-references; defining the term “replaced revenue 56 sources”; amending s. 202.26, F.S.; revising the 57 Department of Revenue’s authority to adopt rules 58 relating to a dealer’s exercise of due diligence with 59 respect to certain records and methods necessary for 60 the collection of the local communications services 61 tax; conforming cross-references; amending ss. 202.27, 62 202.28, 202.29, and 202.35, F.S.; conforming cross 63 references; repealing ss. 202.37, 202.38, 202.381, and 64 203.001, F.S., relating to special rules for 65 administration of the local communications services 66 tax, special rules for bad debts and adjustments under 67 specified previously existing taxes, the transition 68 from previously existing taxes, and the combined rate 69 for communications services and the gross receipts tax 70 on utility services, respectively; amending s. 203.01, 71 F.S.; conforming cross-references; revising the tax 72 rate levied on communications services; amending ss. 73 218.67, 288.1045, 288.106, and 213.053, F.S.; 74 conforming cross-references; amending s. 337.401, 75 F.S.; deleting the authority for municipalities, 76 charter counties, and noncharter counties to collect 77 permit fees from providers of communications services 78 that use or occupy municipal or county roads or 79 rights-of-way and deleting the procedures, 80 requirements, and limitations with respect thereto; 81 conforming cross-references; providing application 82 relating to the replacement of taxes or fees repealed 83 by this act with respect to the impairment of bonded 84 indebtedness secured by such taxes or fees; providing 85 application relating to the imposition of taxes on 86 billing statements for communications services; 87 providing an effective date. 88 89 Be It Enacted by the Legislature of the State of Florida: 90 91 Section 1. Legislative findings and intent.— 92 (1) The Legislature finds that: 93 (a) Florida has one of the highest rates of taxation on 94 communications services in the nation; 95 (b) Communications services are heavily used and relied on 96 by consumers and businesses in today’s information age; and 97 (c) The current administration of Florida’s communications 98 services tax is overly burdensome on both the Department of 99 Revenue and dealers of communications services and is confusing 100 to consumers. 101 (2) The Legislature intends to: 102 (a) Move to a unified tax on communications services in 103 order to address many of the concerns expressed in subsection 104 (1). 105 (b) Work towards future reductions in the overall rate of 106 taxation while also preserving the significant funding source 107 that this tax provides to state and local governments. 108 (c) Ensure that Florida’s local governments in the 109 aggregate are treated in a revenue-neutral manner. 110 Section 2. Subsections (19) through (23) of section 202.11, 111 Florida Statutes, are renumbered as subsections (18) through 112 (22), respectively, and present subsections (18) and (24) of 113 that section are amended to read: 114 202.11 Definitions.—As used in this chapter, the term: 115(18) “Enhanced zip code” means a United States postal zip116code of 9 or more digits.117 (23)(24)“Video service” means the transmission of video, 118 audio, or other programming service to a purchaser, and the 119 purchaser interaction, if any, required for the selection or use 120 of a programming service, regardless of whether the programming 121 is transmitted over facilities owned or operated by the video 122 service provider or over facilities owned or operated by another 123 dealer of communications services. The term includes point-to 124 point and point-to-multipoint distribution services through 125 which programming is transmitted or broadcast by microwave or 126 other equipment directly to the purchaser’s premises, including 127but does not includedirect-to-home satellite service. The term 128 includes basic, extended, premium, pay-per-view, digital video, 129 two-way cable, and music services. 130 Section 3. Subsection (1) of section 202.12, Florida 131 Statutes, is amended to read: 132 202.12 Sales of communications services.—The Legislature 133 finds that every person who engages in the business of selling 134 communications services at retail in this state is exercising a 135 taxable privilege. It is the intent of the Legislature that the 136 tax imposed by chapter 203 be administered as provided in this 137 chapter. 138 (1) For the exercise of such privilege, a tax is levied on 139 each taxable transaction, and the tax is due and payable as 140 follows: 141 (a) Except as otherwise provided in this subsection, at a 142 rate of 10.656.65percent applied to the sales price of the 143 communications service which: 144 1. Originates and terminates in this state, or 145 2. Originates or terminates in this state and is charged to 146 a service address in this state, 147 148 when sold at retail, computed on each taxable sale for the 149 purpose of remitting the tax due. The gross receipts tax imposed 150 by chapter 203 shall be collected on the same taxable 151 transactions and remitted with the tax imposed by this 152 paragraph. If no tax is imposed by this paragraphby reason of153s.202.125(1), the tax imposed by chapter 203 shall nevertheless 154 be collected and remitted in the manner and at the time 155 prescribed for tax collections and remittances under this 156 chapter. 157(b) At the rate of 10.8 percent on the retail sales price158of any direct-to-home satellite service received in this state.159The proceeds of the tax imposed under this paragraph shall be160accounted for and distributed in accordance with s.202.18(2).161The gross receipts tax imposed by chapter 203 shall be collected162on the same taxable transactions and remitted with the tax163imposed by this paragraph.164 (b)(c)At the rate set forth in paragraph (a) on the sales 165 price of private communications services provided within this 166 state, which shall be determined in accordance with the 167 following provisions: 168 1. Any charge with respect to a channel termination point 169 located within this state; 170 2. Any charge for the use of a channel between two channel 171 termination points located in this state; and 172 3. Where channel termination points are located both within 173 and outside of this state: 174 a. If any segment between two such channel termination 175 points is separately billed, 50 percent of such charge; and 176 b. If any segment of the circuit is not separately billed, 177 an amount equal to the total charge for such circuit multiplied 178 by a fraction, the numerator of which is the number of channel 179 termination points within this state and the denominator of 180 which is the total number of channel termination points of the 181 circuit. 182 183 The gross receipts tax imposed by chapter 203 shall be collected 184 on the same taxable transactions and remitted with the tax 185 imposed by this paragraph. 186 (c)(d)At the rate set forth in paragraph (a) applied to 187 the sales price of all mobile communications services deemed to 188 be provided to a customer by a home service provider pursuant to 189 s. 117(a) of the Mobile Telecommunications Sourcing Act, Pub. L. 190 No. 106-252, if such customer’s service address is located 191 within this state. 192 Section 4. Section 202.125, Florida Statutes, is amended to 193 read: 194 202.125 Sales of communications services; specified 195 exemptions.— 196(1) The separately stated sales price of communications197services sold to residential households is exempt from the tax198imposed by s.202.12and s.203.01(1)(b)3. This exemption does199not apply to any residence that constitutes all or part of a200transient public lodging establishment as defined in chapter201509, any mobile communications service, any video service, or202any direct-to-home satellite service.203 (1)(2)The sale of communications services provided to the 204 Federal Government, any agency or instrumentality of the Federal 205 Government, or any entity that is exempt from state taxes under 206 federal law is exempt from the taxes imposed or administered 207 pursuant to s. 202.12ss.202.12and202.19. 208 (2)(3)The sale of communications services to the state or 209 any county, municipality, or political subdivision of the state 210 when payment is made directly to the dealer by the governmental 211 entity is exempt from the taxes imposed or administered pursuant 212 to s. 202.12ss.202.12and202.19. This exemption does not 213 inure to any transaction otherwise taxable under this chapter 214 when payment is made by a government employee by any means, 215 including, but not limited to, cash, check, or credit card even 216 when that employee is subsequently reimbursed by the 217 governmental entity. 218 (3)(4)The sale of communications services to a home for 219 the aged, religious institution or educational institution that 220 is exempt from federal income tax under s. 501(c)(3) of the 221 Internal Revenue Code, or by a religious institution that is 222 exempt from federal income tax under s. 501(c)(3) of the 223 Internal Revenue Code having an established physical place for 224 worship at which nonprofit religious services and activities are 225 regularly conducted and carried on, is exempt from the taxes 226 imposed or administered pursuant to s. 202.12ss.202.12and227202.19. As used in this subsection, the term: 228 (a) “Religious institution” means an organization owning 229 and operating an established physical place for worship at which 230 nonprofit religious services and activities are regularly 231 conducted. The term also includes: 232 1. Any nonprofit corporation the sole purpose of which is 233 to provide free transportation services to religious institution 234 members, their families, and other religious institution 235 attendees. 236 2. Any nonprofit state, district, or other governing or 237 administrative office the function of which is to assist or 238 regulate the customary activities of religious institutions. 239 3. Any nonprofit corporation that owns and operates a 240 television station in this state of which at least 90 percent of 241 the programming consists of programs of a religious nature and 242 the financial support for which, exclusive of receipts for 243 broadcasting from other nonprofit organizations, is 244 predominantly from contributions from the public. 245 4. Any nonprofit corporation the primary activity of which 246 is making and distributing audio recordings of religious 247 scriptures and teachings to blind or visually impaired persons 248 at no charge. 249 5. Any nonprofit corporation the sole or primary purpose of 250 which is to provide, upon invitation, nonprofit religious 251 services, evangelistic services, religious education, 252 administrative assistance, or missionary assistance for a 253 religious institution, or established physical place of worship 254 at which nonprofit religious services and activities are 255 regularly conducted. 256 (b) “Educational institution” includes: 257 1. Any state tax-supported, parochial, religious 258 institution, and nonprofit private school, college, or 259 university that conducts regular classes and courses of study 260 required for accreditation by or membership in the Southern 261 Association of Colleges and Schools, the Florida Council of 262 Independent Schools, or the Florida Association of Christian 263 Colleges and Schools, Inc. 264 2. Any nonprofit private school that conducts regular 265 classes and courses of study which are accepted for continuing 266 education credit by a board of the Division of Medical Quality 267 Assurance of the Department of Health. 268 3. Any nonprofit library. 269 4. Any nonprofit art gallery. 270 5. Any nonprofit performing arts center that provides 271 educational programs to school children, which programs involve 272 performances or other educational activities at the performing 273 arts center and serve a minimum of 50,000 school children a 274 year. 275 6. Any nonprofit museum that is open to the public. 276 (c) “Home for the aged” includes any nonprofit corporation: 277 1. In which at least 75 percent of the occupants are 62 278 years of age or older or totally and permanently disabled; which 279 qualifies for an ad valorem property tax exemption under s. 280 196.196, s. 196.197, or s. 196.1975; and which is exempt from 281 the sales tax imposed under chapter 212. 282 2. Licensed as a nursing home under chapter 400 or an 283 assisted living facility under chapter 429 and which is exempt 284 from the sales tax imposed under chapter 212. 285 Section 5. Subsection (3) of section 202.13, Florida 286 Statutes, is amended to read: 287 202.13 Intent.— 288 (3) The tax on dealers of communications services 289 authorized under this chapter, including the tax imposed by290local governments under ss.202.19and202.20,shall supersede 291 the authority of local governments to levy franchise fees as set 292 out in 47 U.S.C. s. 542 without regard to the fact that this is 293 a tax of general applicability on all providers of 294 communications services. 295 Section 6. Section 202.151, Florida Statutes, is amended to 296 read: 297 202.151 Use tax imposed on certain purchasers of 298 communications services.—Any person who purchases communications 299 services that are otherwise taxable under s. 202.12ss.202.12300and202.19at retail from a seller in another state, territory, 301 the District of Columbia, or any foreign country shall report 302 and remit to the department the taxes imposed by or administered 303 under this chapter on the communications services purchased and 304 used, the same as if such communications services had been 305 purchased at retail from a dealer in this state. This section 306 does not apply if the out-of-state seller registers as a dealer 307 in this state and collects from the purchaser the taxes imposed 308 by or administered under this chapter. The department may adopt 309 rules governing the reporting and remitting of communications 310 services taxes by purchasers who purchase from out-of-state 311 sellers who do not collect the taxes imposed by or administered 312 under this chapter. 313 Section 7. Paragraph (b) of subsection (3) of section 314 202.155, Florida Statutes, is amended, and subsection (5) is 315 added to that section, to read: 316 202.155 Special rules for mobile communications services.— 317 (3) 318 (b) The department shall provide notice to the home service 319 provider of its intent to redetermine the assignment of a taxing 320 jurisdiction by a home service provider under former s. 202.22. 321 If a final order is entered ruling that the jurisdiction 322 assigned by the home service provider is incorrect, the 323 department shall notify the home service provider of the proper 324 jurisdictional assignment. The home service provider shall begin 325 using the correct jurisdictional assignment within 120 days. 326 (5) This section is repealed effective October 1, 2016. 327 Section 8. Paragraph (c) of subsection (3) of section 328 202.16, Florida Statutes, is amended to read: 329 202.16 Payment.—The taxes imposed or administered under 330 this chapter and chapter 203 shall be collected from all dealers 331 of taxable communications services on the sale at retail in this 332 state of communications services taxable under this chapter and 333 chapter 203. The full amount of the taxes on a credit sale, 334 installment sale, or sale made on any kind of deferred payment 335 plan is due at the moment of the transaction in the same manner 336 as a cash sale. 337 (3) 338 (c) A dealer may apply the rounding algorithm to the taxes 339 imposed pursuant to ss. 202.12 and 203.01 in one of the 340 following ways: 341 1. Apply the rounding algorithm to the combined taxes 342 imposed pursuant to ss. 202.12 and 203.01. 343 2. Apply the rounding algorithm to the communications 344 services taxes imposed pursuant to s. 202.12(1), and apply the 345 rounding algorithm separately to the combined gross receipts 346 taxes imposed pursuant to s. 203.01(1)(b)2. and 3. 347 3. Apply the rounding algorithm to the combined taxes 348 imposed pursuant to ss. 202.12(1)(a) and 203.01(1)(b)3., as 349 allowed by s. 202.12001ss.202.12001and203.001, and apply the 350 rounding algorithm separately to the gross receipts tax imposed 351 pursuant to s. 203.01(1)(b)2. 352 Section 9. Section 202.18, Florida Statutes, is amended to 353 read: 354 202.18 Allocation and disposition of tax proceeds.—The 355 proceeds of the communications services taxes remitted under 356 this chapter shall be treated as follows: 357 (1) The proceeds of the taxes remitted under s. 358 202.12(1)(a) shall be divided as follows: 359 (a) The portion of such proceeds which constitutes gross 360 receipts taxes, imposed at the rate prescribed in chapter 203, 361 shall be deposited as provided by law and in accordance with s. 362 9, Art. XII of the State Constitution. 363 (b) An amount equal to 55 percent of the remaining portion 364 shall be distributed according to s. 212.20(6). 365(2) The proceeds of the taxes remitted under s.366202.12(1)(b) shall be divided as follows:367(a) The portion of such proceeds which constitutes gross368receipts taxes, imposed at the rate prescribed in chapter 203,369shall be deposited as provided by law and in accordance with s.3709, Art. XII of the State Constitution.371(b) Sixty-three percent of the remainder shall be allocated372to the state and distributed pursuant to s.212.20(6), except373that the proceeds allocated pursuant to s.212.20(6)(d)2. shall374be prorated to the participating counties in the same proportion375as that month’s collection of the taxes and fees imposed376pursuant to chapter 212 and paragraph (1)(b). 377(c)1. During each calendar year, the remaining portion of378such proceeds shall be transferred to the Local Government Half379cent Sales Tax Clearing Trust Fund. Seventy percent of such380proceeds shall be allocated in the same proportion as the381allocation of total receipts of the half-cent sales tax under s.382218.61and the emergency distribution under s.218.65in the383prior state fiscal year. Thirty percent of such proceeds shall384be distributed pursuant to s.218.67.3852. The proportion of the proceeds allocated based on the386emergency distribution under s.218.65shall be distributed387pursuant to s.218.65.3883. In each calendar year, the proportion of the proceeds389allocated based on the half-cent sales tax under s.218.61shall390be allocated to each county in the same proportion as the391county’s percentage of total sales tax allocation for the prior392state fiscal year and distributed pursuant to s.218.62.3934. The department shall distribute the appropriate amount394to each municipality and county each month at the same time that395local communications services taxes are distributed pursuant to396subsection (3). 397 (c)(3)(a)Notwithstanding any law to the contrary, an 398 amount equal to 45 percent of the remaining proceeds of theeach399localcommunications services tax levied by the statea400municipality or countypursuant to s. 202.12s.202.19(1) or s.401202.20(1), less the department’s costs of administration,shall 402 be transferred to the Local Communications Services Tax Clearing 403 Trust Fund and held there to be distributed to such municipality 404 or county.However, the proceeds of any communications services405tax imposed pursuant to s.202.19(5) shall be deposited and406disbursed in accordance with ss.212.054and212.055.407 (2) If, in fiscal year 2013-2014, a local government 408 receives 110 percent or more of its fiscal year 2012-2013 local 409 communications services tax revenues, such local government must 410 reduce its fiscal year 2013-2014 ad valorem tax mileage rate by 411 an amount to offset the increase in communications services tax 412 revenues. However, a local government may elect not to offset 413 such revenues by adopting a resolution by a majority vote at a 414 duly noticed, public hearing. A copy of all such resolutions 415 must be forwarded to the executive director of the department no 416 later than December 1, 2014, and the department must compile all 417 such resolutions and prepare a report for the Legislature and 418 Governor by January 1, 2015, that also includes a summary of any 419 other issues related to implementation of this actFor purposes420of this section, the proceeds of any tax levied by a421municipality, county, or school board under s.202.19(1) or s.422202.20(1) are all funds collected and received by the department423pursuant to a specific levy authorized by such sections,424including any interest and penalties attributable to the tax425levy. 426(b) The amount deducted for the costs of administration may427not exceed 1 percent of the total revenue generated for all428municipalities, counties, and school boards levying a tax429pursuant to s.202.19. The amount deducted for the costs of430administration shall be used only for those costs that are431attributable to the taxes imposed pursuant to s.202.19. The432total cost of administration shall be prorated among those433jurisdictions levying the tax on the basis of the amount434collected for a particular jurisdiction to the total amount435collected for all such jurisdictions.436(c)1. Except as otherwise provided in this paragraph,437proceeds of the taxes levied pursuant to s.202.19, less amounts438deducted for costs of administration in accordance with439paragraph (b), shall be distributed monthly to the appropriate440jurisdictions. The proceeds of taxes imposed pursuant to s.441202.19(5) shall be distributed in the same manner as442discretionary surtaxes are distributed, in accordance with ss.443212.054and212.055.4442. The department shall make any adjustments to the445distributions pursuant to this section which are necessary to446reflect the proper amounts due to individual jurisdictions or447trust funds. In the event that the department adjusts amounts448due to reflect a correction in the situsing of a customer, such449adjustment shall be limited to the amount of tax actually450collected from such customer by the dealer of communication451services.4523.a. Adjustments in distributions which are necessary to453correct misallocations between jurisdictions shall be governed454by this subparagraph. If the department determines that455misallocations between jurisdictions occurred, it shall provide456written notice of such determination to all affected457jurisdictions. The notice shall include the amount of the458misallocations, the basis upon which the determination was made,459data supporting the determination, and the identity of each460affected jurisdiction. The notice shall also inform all affected461jurisdictions of their authority to enter into a written462agreement establishing a method of adjustment as described in463sub-subparagraph c.464b. An adjustment affecting a distribution to a jurisdiction465which is less than 90 percent of the average monthly466distribution to that jurisdiction for the 6 months immediately467preceding the department’s determination, as reported by all468communications services dealers, shall be made in the month469immediately following the department’s determination that470misallocations occurred.471c. If an adjustment affecting a distribution to a472jurisdiction equals or exceeds 90 percent of the average monthly473distribution to that jurisdiction for the 6 months immediately474preceding the department’s determination, as reported by all475communications services dealers, the affected jurisdictions may476enter into a written agreement establishing a method of477adjustment. If the agreement establishing a method of adjustment478provides for payments of local communications services tax479monthly distributions, the amount of any such payment agreed to480may not exceed the local communications services tax monthly481distributions available to the jurisdiction that was allocated482amounts in excess of those to which it was entitled. If affected483jurisdictions execute a written agreement specifying a method of484adjustment, a copy of the written agreement shall be provided to485the department no later than the first day of the month486following 90 days after the date the department transmits notice487of the misallocation. If the department does not receive a copy488of the written agreement within the specified time period, an489adjustment affecting a distribution to a jurisdiction made490pursuant to this sub-subparagraph shall be prorated over a time491period that equals the time period over which the misallocations492occurred.493 Section 10. Section 202.19, Florida Statutes, is repealed. 494 Section 11. Subsection (1) of section 202.193, Florida 495 Statutes, is amended to read: 496 202.193 Local Communications Services Tax Clearing Trust 497 Fund.— 498 (1) The Local Communications Services Tax Clearing Trust 499 Fund is created within the Department of Revenue. Proceeds from 500 the local communications services tax levied pursuant to s. 501 202.12s.202.19shall be deposited in the trust fund for 502 distribution to municipalities and counties as provided in s. 503 202.18. Moneys deposited in the trust fund are exempt from the 504 service charges imposed under s. 215.20. 505 Section 12. Subsection (1) of section 202.195, Florida 506 Statutes, is amended to read: 507 202.195 Proprietary confidential business information; 508 public records exemption.— 509 (1) Proprietary confidential business information obtained 510 from a telecommunications company or franchised cable company 511 for the purposes of imposing fees for occupying the public 512 rights-of-way, assessing the local communications services tax 513 pursuant to s. 202.12s.202.19, or regulating the public 514 rights-of-way, held by a local governmental entity, is 515 confidential and exempt from s. 119.07(1) and s. 24(a), Art. I 516 of the State Constitution. Such proprietary confidential 517 business information held by a local governmental entity may be 518 used only for the purposes of imposing such fees, assessing such 519 tax, or regulating such rights-of-way, and may not be used for 520 any other purposes, including, but not limited to, commercial or 521 competitive purposes. 522 Section 13. Section 202.20, Florida Statutes, is repealed. 523 Section 14. Section 202.21, Florida Statutes, is repealed. 524 Section 15. Section 202.22, Florida Statutes, is repealed. 525 Section 16. Subsections (2) and (5) of section 202.23, 526 Florida Statutes, are amended to read: 527 202.23 Procedure on purchaser’s request for refund or 528 credit of communications services taxes.— 529 (2) This section provides the sole and exclusive procedure 530 and remedy for a purchaser who claims that a dealer has 531 collected communications services taxes imposed or administered 532 under this chapter which were not due. An action that arises as 533 a result of the claimed collection of taxes that were not due 534 may not be commenced or maintained by or on behalf of a 535 purchaser against a dealer, a municipality, a county, or the 536 state unless the purchaser pleads and proves that the purchaser 537 has exhausted the procedures in subsection (1) and that the 538 defendant has failed to comply with subsection (1). However, no 539 determination by a dealer under paragraph (1)(c) shall be deemed 540 a failure to comply with subsection (1) if the dealer has 541 complied with the obligations imposed on the dealer by 542 paragraphs (1)(d), (e), and (f). In any such action, it is a 543 complete defense that the dealer, a municipality, a county, or 544 the state has refunded the taxes claimed or credited the 545 purchaser’s account. In such an action against a dealer, it is 546 also a complete defense that, in collecting the tax, the dealer 547 used one or more of the methods set forth in former s. 202.22 548 for assigning the purchaser to a local taxing jurisdiction. Such 549 action is barred unless it is commenced within 180 days 550 following the date of the dealer’s written response under 551 paragraph (1)(f), or within 1 year following submission of the 552 purchaser’s request to the dealer if the dealer failed to issue 553 a timely written response. The relief available to a purchaser 554 as a result of collection of communications services taxes that 555 were not due is limited to a refund of or credit for such taxes. 556 (5) A dealer who has collected and remitted amounts that 557 were not due, as determined by the department under paragraph 558 (1)(e), who has issued a refund or credit to the purchaser for 559 such amounts, and who takes a credit or receives a refund from 560 the department for such amounts as provided in subsection (3) is 561 not subject to assessment for any of the tax that was refunded 562 or credited or for any interest or penalty with respect to the 563 tax. In addition, a dealer who modifies his or her tax 564 compliance practices to conform to a department determination 565 under paragraph (1)(e) is not subject to assessment as a result 566 of such modification, absent a subsequent change in law or 567 update to a database pursuant to former s. 202.22. 568 Section 17. Subsection (4) is added to section 202.231, 569 Florida Statutes, to read: 570 202.231 Provision of information to local taxing 571 jurisdictions.— 572 (4) This section is repealed effective October 1, 2016. 573 Section 18. Paragraph (c) of subsection (2) of section 574 202.24, Florida Statutes, is amended, and subsection (4) is 575 added to that section, to read: 576 202.24 Limitations on local taxes and fees imposed on 577 dealers of communications services.— 578 (2) 579 (c) This subsection does not apply to: 5801. Local communications services taxes levied under this581chapter.582 1.2.Ad valorem taxes levied pursuant to chapter 200. 583 2.3.Business taxes levied under chapter 205. 584 3.4.“911” service charges levied under chapter 365. 585 4.5.Amounts charged for the rental or other use of 586 property owned by a public body which is not in the public 587 rights-of-way to a dealer of communications services for any 588 purpose, including, but not limited to, the placement or 589 attachment of equipment used in the provision of communications 590 services. 591 5.6.Permit fees of general applicability which are not 592 related to placing or maintaining facilities in or on public 593 roads or rights-of-way. 5947. Permit fees related to placing or maintaining facilities595in or on public roads or rights-of-way pursuant to s.337.401.596 6.8.Any in-kind requirements, institutional networks, or 597 contributions for, or in support of, the use or construction of 598 public, educational, or governmental access facilities allowed 599 under federal law and imposed on providers of video service 600 pursuant to any existing ordinance or an existing franchise 601 agreement granted by each municipality or county, under which 602 ordinance or franchise agreement service is provided before July 603 1, 2007, or as permitted under chapter 610. This subparagraph 604 does not prohibit providers of video service from recovering the 605 expenses as allowed under federal law. 606 7.9.Special assessments and impact fees. 607 8.10.Pole attachment fees that are charged by a local 608 government for attachments to utility poles owned by the local 609 government. 610 9.11.Utility service fees or other similar user fees for 611 utility services. 612 10.12.Any other generally applicable tax, fee, charge, or 613 imposition authorized by general law on July 1, 2000, which is 614 not specifically prohibited by this subsection or included as a 615 replaced revenue sourcein s.202.20. 616 (4) As used in this section, the term “replaced revenue 617 source” means the following taxes, charges, fees, or other 618 impositions to the extent that the respective local taxing 619 jurisdictions were authorized to impose them before July 1, 620 2000. 621 (a) With respect to municipalities and charter counties and 622 the taxes authorized by former s. 202.19(1): 623 1. The public service tax on telecommunications authorized 624 by former s. 166.231(9). 625 2. Franchise fees on cable service providers as authorized 626 by 47 U.S.C. s. 542. 627 3. The public service tax on prepaid calling arrangements. 628 4. Franchise fees on dealers of communications services 629 which use the public roads or rights-of-way, up to the limit set 630 forth in s. 337.401. For purposes of calculating rates under 631 this section, it is the legislative intent that charter counties 632 be treated as having had the same authority as municipalities to 633 impose franchise fees on recurring local telecommunication 634 service revenues prior to July 1, 2000. However, the Legislature 635 recognizes that the authority of charter counties to impose such 636 fees is in dispute, and the treatment provided in this section 637 is not an expression of legislative intent that charter counties 638 actually do or do not possess such authority. 639 5. Actual permit fees relating to placing or maintaining 640 facilities in or on public roads or rights-of-way, collected 641 from providers of long-distance, cable, and mobile 642 communications services. 643 (b) With respect to all other counties and the taxes 644 authorized in former s. 202.19(1), franchise fees on cable 645 service providers as authorized by 47 U.S.C. s. 542. 646 Section 19. Paragraphs (f) and (g) of subsection (3) of 647 section 202.26, Florida Statutes, are amended to read: 648 202.26 Department powers.— 649 (3) To administer the tax imposed by this chapter, the 650 department may adopt rules relating to: 651 (f)The records and methods necessary forA dealer to 652 demonstrate the exercise of due diligence as defined by former 653 s. 202.22(4)(b). 654 (g) The creation of the database described in former s. 655 202.22(2) and the certification and recertification of the 656 databases as described in former s. 202.22(3). 657 Section 20. Subsection (6) of section 202.27, Florida 658 Statutes, is amended to read: 659 202.27 Return filing; rules for self-accrual.— 660 (6) In addition to the contact person identified on the 661 return, each dealer of communications services obligated to 662 collect and remit local communications services tax imposed 663 under former s. 202.19 may at any time, and shall within 10 days 664 after a request, designate a managerial representative to whom 665 the department shall direct any inquiry regarding the 666 completeness or accuracy of the dealer’s return when the 667 response provided by the contact person identified on the return 668 has been inadequate. When the representative designated under 669 this subsection is contacted by the department, the dealer shall 670 respond to the department within 30 days. 671 Section 21. Subsection (1) and paragraphs (d) and (e) of 672 subsection (2) of section 202.28, Florida Statutes, are amended 673 to read: 674 202.28 Credit for collecting tax; penalties.— 675 (1) Except as otherwise provided in former s. 202.22, for 676 the purpose of compensating persons providing communications 677 services for the keeping of prescribed records, the filing of 678 timely tax returns, and the proper accounting and remitting of 679 taxes, persons collecting taxes imposed under this chapter and 680 under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent 681 of the amount of the tax due and accounted for and remitted to 682 the department. 683 (a) The collection allowance may not be granted, nor may 684 any deduction be permitted, if the required tax return or tax is 685 delinquent at the time of payment. 686 (b) The department may deny the collection allowance if a 687 taxpayer files an incomplete return. 688 1. For the purposes of this chapter, a return is incomplete 689 if it is lacking such uniformity, completeness, and arrangement 690 that the physical handling, verification, review of the return, 691 or determination of other taxes and fees reported on the return 692 can not be readily accomplished. 693 2. The department shall adopt rules requiring the 694 information that it considers necessary to ensure that the taxes 695 levied or administered under this chapter are properly 696 collected, reviewed, compiled, reported, and enforced, 697 including, but not limited to, rules requiring the reporting of 698 the amount of gross sales; the amount of taxable sales; the 699 amount of tax collected or due; the amount of lawful refunds, 700 deductions, or credits claimed; the amount claimed as the 701 dealer’s collection allowance; the amount of penalty and 702 interest; and the amount due with the return. 703 (c) The collection allowance and other credits or 704 deductions provided in this chapter shall be applied to the 705 taxes reported for the jurisdiction previously credited with the 706 tax paid. 707 (2) 708 (d) If a dealer fails to separately report and identify 709 local communications services taxes on the appropriate return 710 schedule, the dealer shall be subject to a penalty of $5,000 per 711 return. If the department is unable to obtain appropriate return 712 schedules, any penalty imposed by this paragraph shall be 713 allocated in the same manner as provided in s. 202.18(1)(c)s.714202.18(2). 715 (e) If a dealer of communications services does not use one 716 or more of the methods specified in former s. 202.22(1) for 717 assigning service addresses to local jurisdictions and assigns 718 one or more service addresses to an incorrect local jurisdiction 719 in collecting and remitting local communications services taxes 720 imposed under former s. 202.19, the dealer shall be subject to a 721 specific penalty of 10 percent of any tax collected but reported 722 to the incorrect jurisdiction as a result of incorrect 723 assignment, except that the penalty imposed under this paragraph 724 with respect to a single return may not exceed $10,000. 725 Section 22. Paragraph (a) of subsection (4) of section 726 202.29, Florida Statutes, is amended to read: 727 202.29 Bad debts.— 728 (4)(a) A dealer may report the credit for bad debt allowed 729 under this section by netting such credit against the tax due to 730 the state pursuant to s. 202.12or to a local jurisdiction731pursuant to s.202.19, but such netting may not reduce the 732 amount due to the state or to any local jurisdiction below zero. 733 Section 23. Subsection (4) of section 202.35, Florida 734 Statutes, is amended to read: 735 202.35 Powers of department in dealing with delinquents; 736 tax to be separately stated.— 737 (4) Each dealer who makes retail sales of communications 738 services shall add the amount of the taxes imposed or 739 administered under this chapter to the price of the services 740 sold by him or her and shall state the taxes separately from the 741 price of the services on all invoices. The combined amount of 742 taxes due under ss. 202.12 and 203.01 shall be stated and 743 identified as the Florida communications services tax, and the744combined amount of taxes due under s.202.19shall be stated and745identified as the local communications services tax. 746 Section 24. Section 202.37, Florida Statutes, is repealed. 747 Section 25. Section 202.38, Florida Statutes, is repealed. 748 Section 26. Section 202.381, Florida Statutes, is repealed. 749 Section 27. Section 203.001, Florida Statutes, is repealed. 750 Section 28. Paragraphs (a) and (b) of subsection (1) of 751 section 203.01, Florida Statutes, are amended to read: 752 203.01 Tax on gross receipts for utility and communications 753 services.— 754 (1)(a)1. A tax is imposed on gross receipts from utility 755 services that are delivered to a retail consumer in this state. 756 The tax shall be levied as provided in paragraphs (b)-(j). 757 2. A tax is levied on communications services as defined in 758 s. 202.11(1). The tax shall be applied to the same services and 759 transactions as are subject to taxation under chapter 202, and760to communications services that are subject to the exemption761provided in s.202.125(1). The tax shall be applied to the sales 762 price of communications services when sold at retail, as the 763 terms are defined in s. 202.11, shall be due and payable at the 764 same time as the taxes imposed pursuant to chapter 202, and 765 shall be administered and collected pursuant to the provisions 766 of chapter 202. 767 (b)1. The rate applied to utility services shall be 2.5 768 percent. 769 2. The rate applied to communications services shall be 770 2.522.37percent. 7713. There shall be an additional rate of0.15percent772applied to communication services subject to the tax levied773pursuant to s.202.12(1)(a), (c), and (d). The exemption774provided in s.202.125(1) applies to the tax levied pursuant to775this subparagraph.776 Section 29. Subsection (2) of section 218.67, Florida 777 Statutes, is amended to read: 778 218.67 Distribution for fiscally constrained counties.— 779 (2) Each fiscally constrained county government that 780 participates in the local government half-cent sales tax shall 781 be eligible to receive an additional distribution from the Local 782 Government Half-cent Sales Tax Clearing Trust Fund, as provided783in s.202.18(2)(c)1.,in addition to its regular monthly 784 distribution provided under this part and any emergency or 785 supplemental distribution under s. 218.65. 786 Section 30. Paragraph (f) of subsection (2) of section 787 288.1045, Florida Statutes, is amended to read: 788 288.1045 Qualified defense contractor and space flight 789 business tax refund program.— 790 (2) GRANTING OF A TAX REFUND; ELIGIBLE AMOUNTS.— 791 (f) After entering into a tax refund agreement pursuant to 792 subsection (4), a qualified applicant may: 793 1. Receive refunds from the account for corporate income 794 taxes due and paid pursuant to chapter 220 by that business 795 beginning with the first taxable year of the business which 796 begins after entering into the agreement. 797 2. Receive refunds from the account for the following taxes 798 due and paid by that business after entering into the agreement: 799 a. Taxes on sales, use, and other transactions paid 800 pursuant to chapter 212. 801 b. Intangible personal property taxes paid pursuant to 802 chapter 199. 803 c. Excise taxes paid on documents pursuant to chapter 201. 804 d. Ad valorem taxes paid, as defined in s. 220.03(1)(a) on 805 June 1, 1996. 806 e. State communications services taxes administered under 807 chapter 202. This provision does not apply to the gross receipts 808 tax imposed under chapter 203 and administered under chapter 202 809or the local communications services tax authorized under s.810202.19. 811 812 However, a qualified applicant may not receive a tax refund 813 pursuant to this section for any amount of credit, refund, or 814 exemption granted such contractor for any of such taxes. If a 815 refund for such taxes is provided by the department, which taxes 816 are subsequently adjusted by the application of any credit, 817 refund, or exemption granted to the qualified applicant other 818 than that provided in this section, the qualified applicant 819 shall reimburse the Economic Development Trust Fund for the 820 amount of such credit, refund, or exemption. A qualified 821 applicant must notify and tender payment to the department 822 within 20 days after receiving a credit, refund, or exemption, 823 other than that provided in this section. 824 Section 31. Paragraph (d) of subsection (3) of section 825 288.106, Florida Statutes, is amended to read: 826 288.106 Tax refund program for qualified target industry 827 businesses.— 828 (3) TAX REFUND; ELIGIBLE AMOUNTS.— 829 (d) After entering into a tax refund agreement under 830 subsection (5), a qualified target industry business may: 831 1. Receive refunds from the account for the following taxes 832 due and paid by that business beginning with the first taxable 833 year of the business that begins after entering into the 834 agreement: 835 a. Corporate income taxes under chapter 220. 836 b. Insurance premium tax under s. 624.509. 837 2. Receive refunds from the account for the following taxes 838 due and paid by that business after entering into the agreement: 839 a. Taxes on sales, use, and other transactions under 840 chapter 212. 841 b. Intangible personal property taxes under chapter 199. 842 c. Excise taxes on documents under chapter 201. 843 d. Ad valorem taxes paid, as defined in s. 220.03(1). 844 e. State communications services taxes administered under 845 chapter 202. This provision does not apply to the gross receipts 846 tax imposed under chapter 203 and administered under chapter 202 847or the local communications services tax authorized under s.848202.19. 849 Section 32. Paragraph (t) of subsection (8) of section 850 213.053, Florida Statutes, is amended to read: 851 213.053 Confidentiality and information sharing.— 852 (8) Notwithstanding any other provision of this section, 853 the department may provide: 854 (t) Information relative to chapter 202 to each local 855 government that imposes a tax pursuant to former s. 202.19 in 856 the conduct of its official duties as specified in chapter 202. 857 Information provided under this paragraph may include, but is 858 not limited to, any reports required pursuant to s. 202.231, 859 audit files, notices of intent to audit, tax returns, and other 860 confidential tax information in the department’s possession 861 relating to chapter 202. A person or an entity designated by the 862 local government in writing to the department as requiring 863 access to confidential taxpayer information shall have 864 reasonable access to information provided pursuant to this 865 paragraph. Such person or entity may disclose such information 866 to other persons or entities with direct responsibility for 867 budget preparation, auditing, revenue or financial 868 administration, or legal counsel. Such information shall only be 869 used for purposes related to budget preparation, auditing, and 870 revenue and financial administration. Any confidential and 871 exempt information furnished to a local government, or to any 872 person or entity designated by the local government as 873 authorized by this paragraph may not be further disclosed by the 874 recipient except as provided by this paragraph. 875 876 Disclosure of information under this subsection shall be 877 pursuant to a written agreement between the executive director 878 and the agency. Such agencies, governmental or nongovernmental, 879 shall be bound by the same requirements of confidentiality as 880 the Department of Revenue. Breach of confidentiality is a 881 misdemeanor of the first degree, punishable as provided by s. 882 775.082 or s. 775.083. 883 Section 33. Paragraphs (c) through (k) of subsection (3) 884 and subsections (5) and (6) of section 337.401, Florida 885 Statutes, are amended to read: 886 337.401 Use of right-of-way for utilities subject to 887 regulation; permit; fees.— 888 (3) 889(c)1. It is the intention of the state to treat all890providers of communications services that use or occupy891municipal or charter county roads or rights-of-way for the892provision of communications services in a nondiscriminatory and893competitively neutral manner with respect to the payment of894permit fees. Certain providers of communications services have895been granted by general law the authority to offset permit fees896against franchise or other fees while other providers of897communications services have not been granted this authority. In898order to treat all providers of communications services in a899nondiscriminatory and competitively neutral manner with respect900to the payment of permit fees, each municipality and charter901county shall make an election under either sub-subparagraph a.902or sub-subparagraph b. and must inform the Department of Revenue903of the election by certified mail by July 16, 2001. Such904election shall take effect October 1, 2001.905a.(I) The municipality or charter county may require and906collect permit fees from any providers of communications907services that use or occupy municipal or county roads or rights908of-way. All fees permitted under this sub-subparagraph must be909reasonable and commensurate with the direct and actual cost of910the regulatory activity, including issuing and processing911permits, plan reviews, physical inspection, and direct912administrative costs; must be demonstrable; and must be913equitable among users of the roads or rights-of-way. A fee914permitted under this sub-subparagraph may not: be offset against915the tax imposed under chapter 202; include the costs of roads or916rights-of-way acquisition or roads or rights-of-way rental;917include any general administrative, management, or maintenance918costs of the roads or rights-of-way; or be based on a percentage919of the value or costs associated with the work to be performed920on the roads or rights-of-way. In an action to recover amounts921due for a fee not permitted under this sub-subparagraph, the922prevailing party may recover court costs and attorney’s fees at923trial and on appeal. In addition to the limitations set forth in924this section, a fee levied by a municipality or charter county925under this sub-subparagraph may not exceed $100. However, permit926fees may not be imposed with respect to permits that may be927required for service drop lines not required to be noticed under928s.556.108(5)(a)2. or for any activity that does not require the929physical disturbance of the roads or rights-of-way or does not930impair access to or full use of the roads or rights-of-way.931(II) To ensure competitive neutrality among providers of932communications services, for any municipality or charter county933that elects to exercise its authority to require and collect934permit fees under this sub-subparagraph, the rate of the local935communications services tax imposed by such jurisdiction, as936computed under s.202.20, shall automatically be reduced by a937rate of0.12percent.938b. Alternatively, the municipality or charter county may939elect not to require and collect permit fees from any provider940of communications services that uses or occupies municipal or941charter county roads or rights-of-way for the provision of942communications services; however, each municipality or charter943county that elects to operate under this sub-subparagraph944retains all authority to establish rules and regulations for945providers of communications services to use or occupy roads or946rights-of-way as provided in this section. If a municipality or947charter county elects to operate under this sub-subparagraph,948the total rate for the local communications services tax as949computed under s.202.20for that municipality or charter county950may be increased by ordinance or resolution by an amount not to951exceed a rate of0.12percent. If a municipality or charter952county elects to increase its rate effective October 1, 2001,953the municipality or charter county shall inform the department954of such increased rate by certified mail postmarked on or before955July 16, 2001.956c. A municipality or charter county that does not make an957election as provided for in this subparagraph shall be presumed958to have elected to operate under the provisions of sub959subparagraph b.9602. Each noncharter county shall make an election under961either sub-subparagraph a. or sub-subparagraph b. and shall962inform the Department of Revenue of the election by certified963mail by July 16, 2001. Such election shall take effect October9641, 2001.965a. The noncharter county may elect to require and collect966permit fees from any providers of communications services that967use or occupy noncharter county roads or rights-of-way. All fees968permitted under this sub-subparagraph must be reasonable and969commensurate with the direct and actual cost of the regulatory970activity, including issuing and processing permits, plan971reviews, physical inspection, and direct administrative costs;972must be demonstrable; and must be equitable among users of the973roads or rights-of-way. A fee permitted under this sub974subparagraph may not: be offset against the tax imposed under975chapter 202; include the costs of roads or rights-of-way976acquisition or roads or rights-of-way rental; include any977general administrative, management, or maintenance costs of the978roads or rights-of-way; or be based on a percentage of the value979or costs associated with the work to be performed on the roads980or rights-of-way. In an action to recover amounts due for a fee981not permitted under this sub-subparagraph, the prevailing party982may recover court costs and attorney’s fees at trial and on983appeal. In addition to the limitations set forth in this984section, a fee levied by a noncharter county under this sub985subparagraph may not exceed $100. However, permit fees may not986be imposed with respect to permits that may be required for987service drop lines not required to be noticed under s.988556.108(5)(a)2. or for any activity that does not require the989physical disturbance of the roads or rights-of-way or does not990impair access to or full use of the roads or rights-of-way.991b. Alternatively, the noncharter county may elect not to992require and collect permit fees from any provider of993communications services that uses or occupies noncharter county994roads or rights-of-way for the provision of communications995services; however, each noncharter county that elects to operate996under this sub-subparagraph shall retain all authority to997establish rules and regulations for providers of communications998services to use or occupy roads or rights-of-way as provided in999this section. If a noncharter county elects to operate under1000this sub-subparagraph, the total rate for the local1001communications services tax as computed under s.202.20for that1002noncharter county may be increased by ordinance or resolution by1003an amount not to exceed a rate of0.24percent, to replace the1004revenue the noncharter county would otherwise have received from1005permit fees for providers of communications services. If a1006noncharter county elects to increase its rate effective October10071, 2001, the noncharter county shall inform the department of1008such increased rate by certified mail postmarked on or before1009July 16, 2001.1010c. A noncharter county that does not make an election as1011provided for in this subparagraph shall be presumed to have1012elected to operate under the provisions of sub-subparagraph b.10133. Except as provided in this paragraph, municipalities and1014counties retain all existing authority to require and collect1015permit fees from users or occupants of municipal or county roads1016or rights-of-way and to set appropriate permit fee amounts.1017 (c)(d)After January 1, 2001,In addition to any other 1018 notice requirements, a municipality must provide to the 1019 Secretary of State, at least 10 days prior to consideration on 1020 first reading, notice of a proposed ordinance governing a 1021 telecommunications company placing or maintaining 1022 telecommunications facilities in its roads or rights-of-way. 1023After January 1, 2001,In addition to any other notice 1024 requirements, a county must provide to the Secretary of State, 1025 at least 15 days prior to consideration at a public hearing, 1026 notice of a proposed ordinance governing a telecommunications 1027 company placing or maintaining telecommunications facilities in 1028 its roads or rights-of-way. The notice required by this 1029 paragraph must be published by the Secretary of State on a 1030 designated Internet website. The failure of a municipality or 1031 county to provide such notice does not render the ordinance 1032 invalid. 1033 (d)(e)The authority of municipalities and counties to 1034 require franchise fees from providers of communications 1035 services, with respect to the provision of communications 1036 services, is specifically preempted by the state because of 1037 unique circumstances applicable to providers of communications 1038 services when compared to other utilities occupying municipal or 1039 county roads or rights-of-way. Providers of communications 1040 services may provide similar services in a manner that requires 1041 the placement of facilities in municipal or county roads or 1042 rights-of-way or in a manner that does not require the placement 1043 of facilities in such roads or rights-of-way. Although similar 1044 communications services may be provided by different means, the 1045 state desires to treat providers of communications services in a 1046 nondiscriminatory manner and to have the taxes, franchise fees, 1047 and other fees paid by providers of communications services be 1048 competitively neutral. Municipalities and counties retain all 1049 existing authority, if any, to collect franchise fees from users 1050 or occupants of municipal or county roads or rights-of-way other 1051 than providers of communications services, and the provisions of 1052 this subsection shall have no effect upon this authority. The 1053 provisions of this subsection do not restrict the authority, if 1054 any, of municipalities or counties or other governmental 1055 entities to receive reasonable rental fees based on fair market 1056 value for the use of public lands and buildings on property 1057 outside the public roads or rights-of-way for the placement of 1058 communications antennas and towers. 1059 (e)(f)Except as expressly allowed or authorized by general 1060 lawand except for the rights-of-way permit fees subject to1061paragraph (c), a municipality or county may not levy on a 1062 provider of communications services a tax, fee, or other charge 1063 or imposition for operating as a provider of communications 1064 services within the jurisdiction of the municipality or county 1065 which is in any way related to using its roads or rights-of-way. 1066 A municipality or county may not require or solicit in-kind 1067 compensation, except as otherwise provided in s. 202.24(2)(c)6. 1068s.202.24(2)(c)8.or s. 610.109. Nothing in this paragraph shall 1069 impair any ordinance or agreement in effect on May 22, 1998, or 1070 any voluntary agreement entered into subsequent to that date, 1071 which provides for or allows in-kind compensation by a 1072 telecommunications company. 1073 (f)(g)A municipality or county may not use its authority 1074 over the placement of facilities in its roads and rights-of-way 1075 as a basis for asserting or exercising regulatory control over a 1076 provider of communications services regarding matters within the 1077 exclusive jurisdiction of the Florida Public Service Commission 1078 or the Federal Communications Commission, including, but not 1079 limited to, the operations, systems, qualifications, services, 1080 service quality, service territory, and prices of a provider of 1081 communications services. 1082 (g)(h)A provider of communications services that has 1083 obtained permission to occupy the roads or rights-of-way of an 1084 incorporated municipality pursuant to s. 362.01 or that is 1085 otherwise lawfully occupying the roads or rights-of-way of a 1086 municipality shall not be required to obtain consent to continue 1087 such lawful occupation of those roads or rights-of-way; however, 1088 nothing in this paragraph shall be interpreted to limit the 1089 power of a municipality to adopt or enforce reasonable rules or 1090 regulations as provided in this section. 1091 (h)(i)Except as expressly provided in this section, this 1092 section does not modifythe authority of municipalities and1093counties to levy the tax authorized in chapter 202 orthe duties 1094 of providers of communications services under ss. 337.402 1095 337.404. This section does not apply to building permits, pole 1096 attachments, or private roads, private easements, and private 1097 rights-of-way. 1098(j) Pursuant to this paragraph, any county or municipality1099may by ordinance change either its election made on or before1100July 16, 2001, under paragraph (c) or an election made under1101this paragraph.11021.a. If a municipality or charter county changes its1103election under this paragraph in order to exercise its authority1104to require and collect permit fees in accordance with this1105subsection, the rate of the local communications services tax1106imposed by such jurisdiction pursuant to ss.202.19and202.201107shall automatically be reduced by the sum of0.12percent plus1108the percentage, if any, by which such rate was increased1109pursuant to sub-subparagraph (c)1.b.1110b. If a municipality or charter county changes its election1111under this paragraph in order to discontinue requiring and1112collecting permit fees, the rate of the local communications1113services tax imposed by such jurisdiction pursuant to ss.202.191114and202.20may be increased by ordinance or resolution by an1115amount not to exceed0.24percent.11162.a. If a noncharter county changes its election under this1117paragraph in order to exercise its authority to require and1118collect permit fees in accordance with this subsection, the rate1119of the local communications services tax imposed by such1120jurisdiction pursuant to ss.202.19and202.20shall1121automatically be reduced by the percentage, if any, by which1122such rate was increased pursuant to sub-subparagraph (c)2.b.1123b. If a noncharter county changes its election under this1124paragraph in order to discontinue requiring and collecting1125permit fees, the rate of the local communications services tax1126imposed by such jurisdiction pursuant to ss.202.19and202.201127may be increased by ordinance or resolution by an amount not to1128exceed0.24percent.11293.a. Any change of election pursuant to this paragraph and1130any tax rate change resulting from such change of election shall1131be subject to the notice requirements of s.202.21; however, no1132such change of election shall become effective prior to January11331, 2003.1134b. Any county or municipality changing its election under1135this paragraph in order to exercise its authority to require and1136collect permit fees shall, in addition to complying with the1137notice requirements under s.202.21, provide to all dealers1138providing communications services in such jurisdiction written1139notice of such change of election by September 1 immediately1140preceding the January 1 on which such change of election becomes1141effective. For purposes of this sub-subparagraph, dealers1142providing communications services in such jurisdiction shall1143include every dealer reporting tax to such jurisdiction pursuant1144to s.202.37on the return required under s.202.27to be filed1145on or before the 20th day of May immediately preceding the1146January 1 on which such change of election becomes effective.1147(k) Notwithstanding the provisions of s.202.19, when a1148local communications services tax rate is changed as a result of1149an election made or changed under this subsection, such rate1150shall not be rounded to tenths.1151 (5) This section, except subsections (1) and (2) and 1152 paragraph (3)(f)(g), does not apply to the provision of pay 1153 telephone service on public, municipal, or county roads or 1154 rights-of-way. 1155 (6)(a) As used in this subsection, the following 1156 definitions apply: 1157 1. A “pass-through provider” is any person who places or 1158 maintains a communications facility in the roads or rights-of 1159 way of a municipality or countythat levies a tax pursuant to1160chapter 202 andwho does not remit taxes imposedby that1161municipality or countypursuant to chapter 202. 1162 2. A “communications facility” is a facility that may be 1163 used to provide communications services. Multiple cables, 1164 conduits, strands, or fibers located within the same conduit 1165 shall be considered one communications facility for purposes of 1166 this subsection. 1167 (b) A municipalitythat levies a tax pursuant to chapter1168202may charge a pass-through provider not subject to tax under 1169 chapter 202 that places or maintains a communications facility 1170 in the municipality’s roads or rights-of-way an annual amount 1171 not to exceed $500 per linear mile or portion thereof. A 1172 municipality’s roads or rights-of-way do not include roads or 1173 rights-of-way that extend in or through the municipality but are 1174 state, county, or another authority’s roads or rights-of-way. 1175 (c) A countythat levies a tax pursuant to chapter 202may 1176 charge a pass-through provider not subject to tax under chapter 1177 202 that places or maintains a communications facility in the 1178 county’s roads or rights-of-way, including county roads or 1179 rights-of-way within a municipality in the county, an annual 1180 amount not to exceed $500 per linear mile or portion thereof. 1181 However, a county shall not impose a charge for any linear 1182 miles, or portions thereof, of county roads or rights-of-way 1183 where acommunications facility is placed that extend through1184any municipality within the county to which thepass-through 1185 provider remits payment to a municipalitya tax imposed pursuant1186to chapter 202. A county’s roads or rights-of-way do not include 1187 roads or rights-of-way that extend in or through the county but 1188 are state, municipal, or another authority’s roads or rights-of 1189 way. 1190 (d) The amounts charged pursuant to this subsection shall 1191 be based on the linear miles of roads or rights-of-way where a 1192 communications facility is placed, not based on a summation of 1193 the lengths of individual cables, conduits, strands, or fibers. 1194 The amounts referenced in this subsection may be charged only 1195 once annually and only to one person annually for any 1196 communications facility. A municipality or county shall 1197 discontinue charging such amounts to a person that has ceased to 1198 be a pass-through provider. Any annual amounts charged shall be 1199 reduced for a prorated portion of any 12-month period during 1200 which the person remits taxes imposedby the municipality or1201countypursuant to chapter 202. Any excess amounts paid to a 1202 municipality or county under this section shall be refunded to 1203 the person upon written notice of the excess to the municipality 1204 or county. 1205 (e)This subsection does not alter any provision of this1206section or s.202.24relating to taxes, fees, or other charges1207or impositions by a municipality or county on a dealer of1208communications services or authorize that any charges be1209assessed on a dealer of communications services, except as1210specifically set forth herein.A municipality or county may not 1211 charge a pass-through provider any amounts other than the 1212 charges under this subsection as a condition to the placement or 1213 maintenance of a communications facility in the roads or rights 1214 of-way of a municipality or county by a pass-through provider, 1215 except that a municipality or county may impose permit fees on a 1216 pass-through provider consistent with this sectionparagraph1217(3)(c) if the municipality or county elects to exercise its1218authority to collect permit fees under paragraph (3)(c). 1219 (f) The charges under this subsection do not apply to 1220 communications facilities placed in a municipality’s or county’s 1221 rights-of-way prior to the effective date of this subsection 1222 with permission from the municipality or county, if any was 1223 required, except to the extent the facilities of a pass-through 1224 provider were subject to per linear foot or mile charges in 1225 effect as of October 1, 2001, in which case the municipality or 1226 county may only impose on a pass-through provider charges 1227 consistent with paragraph (b) or paragraph (c) for such 1228 facilities. Notwithstanding the foregoing, this subsection does 1229 not impair any written agreement between a pass-through provider 1230 and a municipality or county imposing per linear foot or mile 1231 charges for communications facilities placed in municipal or 1232 county roads or rights-of-way that is in effect prior to the 1233 effective date of this subsection. Upon the termination or 1234 expiration of any such written agreement, any charges imposed 1235 shall be consistent with this sectionparagraph (b) or paragraph1236(c). Notwithstanding the foregoing, until October 1, 2005, this1237subsection shall not affect a municipality or county continuing1238to impose charges in excess of the charges authorized in this1239subsection on facilities of a pass-through provider that is not1240a dealer of communications services in the state under chapter1241202, but only to the extent such charges were imposed by1242municipal or county ordinance or resolution adopted prior to1243February 1, 2002. Effective October 1, 2005, any charges imposed1244shall be consistent with paragraph (b) or paragraph (c). 1245 (g) The charges authorized in this subsection shall not be 1246 applied with respect to any communications facility that is used 1247 exclusively for the internal communications of an electric 1248 utility or other person in the business of transmitting or 1249 distributing electric energy. 1250 Section 34. Revenue received by a taxing authority under 1251 this act shall be deemed to replace any taxes or fees previously 1252 imposed but repealed by this act without any further action on 1253 the part of such taxing authority. If the repeal under this act 1254 of a taxing authority’s authority to levy taxes or fees impairs 1255 security pledged to retire the authority’s bonded indebtedness 1256 secured by such taxes or fees, then to the extent of any such 1257 impairment, a like sum of revenue received by the authority 1258 under this act shall be deemed as a matter of law to replace 1259 said taxes and fees as security for the bonded indebtedness. 1260 Section 35. The taxes imposed by ss. 202.12 and 203.01, 1261 Florida Statutes, on communications services shall be applied in 1262 accordance with chapter 202, Florida Statutes, as amended by 1263 this act, to communications services reflected on bills dated on 1264 or after October 1, 2013. 1265 Section 36. This act shall take effect October 1, 2013.