Bill Text: FL S1000 | 2019 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Communications Services
Spectrum: Slight Partisan Bill (? 3-1)
Status: (Passed) 2019-06-26 - Chapter No. 2019-131 [S1000 Detail]
Download: Florida-2019-S1000-Introduced.html
Bill Title: Communications Services
Spectrum: Slight Partisan Bill (? 3-1)
Status: (Passed) 2019-06-26 - Chapter No. 2019-131 [S1000 Detail]
Download: Florida-2019-S1000-Introduced.html
Florida Senate - 2019 SB 1000 By Senator Hutson 7-01349-19 20191000__ 1 A bill to be entitled 2 An act relating to communications services taxes; 3 amending s. 202.12, F.S.; reducing the communications 4 services tax rate levied on sales of communications 5 services; amending s. 337.401, F.S.; revising the 6 authority for municipalities and counties to impose 7 permit fees on providers of communications services 8 that use or occupy municipal or county roads or 9 rights-of-way; deleting the procedures, requirements, 10 and limitations with respect to such fees; conforming 11 provisions to changes made by the act; providing 12 applicability; providing an effective date. 13 14 Be It Enacted by the Legislature of the State of Florida: 15 16 Section 1. Paragraphs (a) and (b) of subsection (1) of 17 section 202.12, Florida Statutes, are 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 retail 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 each taxable transaction and is due and payable as follows: 26 (a) Except as otherwise provided in this subsection, at the 27 rate of 3.924.92percent 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 to 31 a service address in this state, 32 33 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 (b) At the rate of 8.079.07percent applied to the retail 43 sales price of any direct-to-home satellite service received in 44 this state. The proceeds of the tax imposed under this paragraph 45 shall be accounted for and distributed in accordance with s. 46 202.18(2). The gross receipts tax imposed by chapter 203 shall 47 be collected on the same taxable transactions and remitted with 48 the tax imposed by this paragraph. 49 Section 2. Paragraphs (c), (d), (j), and (k) of subsection 50 (3) and paragraphs (e) and (f) of subsection (6) of section 51 337.401, Florida Statutes, are amended to read: 52 337.401 Use of right-of-way for utilities subject to 53 regulation; permit; fees.— 54 (3) 55 (c)1.A municipality or county that elected to impose 56 permit fees on or before January 1, 2019, on providers of 57 communications services pursuant to former paragraphs (c) or (j) 58 of this subsection, Florida Statutes 2018, may continue to 59 impose such fees. However, a municipality or county that did not 60 impose permit fees as of January 1, 2019, may not impose such 61 feesIt is the intention of the state to treat all providers of62communications services that use or occupy municipal or charter63county roads or rights-of-way for the provision of64communications services in a nondiscriminatory and competitively65neutral manner with respect to the payment of permit fees.66Certain providers of communications services have been granted67by general law the authority to offset permit fees against68franchise or other fees while other providers of communications69services have not been granted this authority. In order to treat70all providers of communications services in a nondiscriminatory71and competitively neutral manner with respect to the payment of72permit fees, each municipality and charter county shall make an73election under either sub-subparagraph a. or sub-subparagraph b.74and must inform the Department of Revenue of the election by75certified mail by July 16, 2001. Such election shall take effect76October 1, 2001. 77a.(I)The municipality or charter county may require and78collect permit fees from any providers of communications79services that use or occupy municipal or county roads or rights80of-way.All fees permitted under this paragraphsub-subparagraph81 must be reasonable and commensurate with the direct and actual 82 cost of the regulatory activity, including issuing and 83 processing permits, plan reviews, physical inspection, and 84 direct administrative costs; must be demonstrable; and must be 85 equitable among users of the roads or rights-of-way. A fee 86 permitted under this paragraphsub-subparagraphmay not: be 87 offset against the tax imposed under chapter 202; include the 88 costs of roads or rights-of-way acquisition or roads or rights 89 of-way rental; include any general administrative, management, 90 or maintenance costs of the roads or rights-of-way; or be based 91 on a percentage of the value or costs associated with the work 92 to be performed on the roads or rights-of-way. In an action to 93 recover amounts due for a fee not permitted under this paragraph 94sub-subparagraph, the prevailing party may recover court costs 95 and attorneyattorney’sfees at trial and on appeal. In addition 96 to the limitations set forth in this section, a fee levied by a 97 municipality orchartercounty under this paragraphsub98subparagraphmay not exceed $100. However, permit fees may not 99 be imposed with respect to permits that may be required for 100 service drop lines not required to be noticed under s. 101 556.108(5)(a)2. or for any activity that does not require the 102 physical disturbance of the roads or rights-of-way or does not 103 impair access to or full use of the roads or rights-of-way. 104(II)To ensure competitive neutrality among providers of105communications services, for any municipality or charter county106that elects to exercise its authority to require and collect107permit fees under this sub-subparagraph, the rate of the local108communications services tax imposed by such jurisdiction, as109computed under s. 202.20, shall automatically be reduced by a110rate of 0.12 percent.111b.Alternatively, the municipality or charter county may112elect not to require and collect permit fees from any provider113of communications services that uses or occupies municipal or114charter county roads or rights-of-way for the provision of115communications services; however, each municipality or charter116county that elects to operate under this sub-subparagraph117retains all authority to establish rules and regulations for118providers of communications services to use or occupy roads or119rights-of-way as provided in this section. If a municipality or120charter county elects to operate under this sub-subparagraph,121the total rate for the local communications services tax as122computed under s. 202.20 for that municipality or charter county123may be increased by ordinance or resolution by an amount not to124exceed a rate of 0.12 percent. If a municipality or charter125county elects to increase its rate effective October 1, 2001,126the municipality or charter county shall inform the department127of such increased rate by certified mail postmarked on or before128July 16, 2001.129c.A municipality or charter county that does not make an130election as provided for in this subparagraph shall be presumed131to have elected to operate under the provisions of sub132subparagraph b.1332.Each noncharter county shall make an election under134either sub-subparagraph a. or sub-subparagraph b. and shall135inform the Department of Revenue of the election by certified136mail by July 16, 2001. Such election shall take effect October1371, 2001.138a.The noncharter county may elect to require and collect139permit fees from any providers of communications services that140use or occupy noncharter county roads or rights-of-way. All fees141permitted under this sub-subparagraph must be reasonable and142commensurate with the direct and actual cost of the regulatory143activity, including issuing and processing permits, plan144reviews, physical inspection, and direct administrative costs;145must be demonstrable; and must be equitable among users of the146roads or rights-of-way. A fee permitted under this sub147subparagraph may not: be offset against the tax imposed under148chapter 202; include the costs of roads or rights-of-way149acquisition or roads or rights-of-way rental; include any150general administrative, management, or maintenance costs of the151roads or rights-of-way; or be based on a percentage of the value152or costs associated with the work to be performed on the roads153or rights-of-way. In an action to recover amounts due for a fee154not permitted under this sub-subparagraph, the prevailing party155may recover court costs and attorney’s fees at trial and on156appeal. In addition to the limitations set forth in this157section, a fee levied by a noncharter county under this sub158subparagraph may not exceed $100. However, permit fees may not159be imposed with respect to permits that may be required for160service drop lines not required to be noticed under s.161556.108(5)(a)2. or for any activity that does not require the162physical disturbance of the roads or rights-of-way or does not163impair access to or full use of the roads or rights-of-way.164b.Alternatively, the noncharter county may elect not to165require and collect permit fees from any provider of166communications services that uses or occupies noncharter county167roads or rights-of-way for the provision of communications168services; however, each noncharter county that elects to operate169under this sub-subparagraph shall retain all authority to170establish rules and regulations for providers of communications171services to use or occupy roads or rights-of-way as provided in172this section. If a noncharter county elects to operate under173this sub-subparagraph, the total rate for the local174communications services tax as computed under s. 202.20 for that175noncharter county may be increased by ordinance or resolution by176an amount not to exceed a rate of 0.24 percent, to replace the177revenue the noncharter county would otherwise have received from178permit fees for providers of communications services. If a179noncharter county elects to increase its rate effective October1801, 2001, the noncharter county shall inform the department of181such increased rate by certified mail postmarked on or before182July 16, 2001.183c.A noncharter county that does not make an election as184provided for in this subparagraph shall be presumed to have185elected to operate under the provisions of sub-subparagraph b.1863.Except as provided in this paragraph, municipalities and187counties retain all existing authority to require and collect188permit fees from users or occupants of municipal or county roads189or rights-of-way and to set appropriate permit fee amounts.190 (d)After January 1, 2001,In addition to any other notice 191 requirements, a municipality must provide to the Secretary of 192 State, at least 10 days beforeprior toconsideration on first 193 reading, notice of a proposed ordinance governing a 194 telecommunications company placing or maintaining 195 telecommunications facilities in its roads or rights-of-way. 196After January 1, 2001,In addition to any other notice 197 requirements, a county must provide to the Secretary of State, 198 at least 15 days beforeprior toconsideration at a public 199 hearing, notice of a proposed ordinance governing a 200 telecommunications company placing or maintaining 201 telecommunications facilities in its roads or rights-of-way. The 202 notice required by this paragraph must be published by the 203 Secretary of State on a designated Internet website. The failure 204 of a municipality or county to provide such notice does not 205 render the ordinance invalid. 206(j)Pursuant to this paragraph, any county or municipality207may by ordinance change either its election made on or before208July 16, 2001, under paragraph (c) or an election made under209this paragraph.2101.a.If a municipality or charter county changes its211election under this paragraph in order to exercise its authority212to require and collect permit fees in accordance with this213subsection, the rate of the local communications services tax214imposed by such jurisdiction pursuant to ss. 202.19 and 202.20215shall automatically be reduced by the sum of 0.12 percent plus216the percentage, if any, by which such rate was increased217pursuant to sub-subparagraph (c)1.b.218b.If a municipality or charter county changes its election219under this paragraph in order to discontinue requiring and220collecting permit fees, the rate of the local communications221services tax imposed by such jurisdiction pursuant to ss. 202.19222and 202.20 may be increased by ordinance or resolution by an223amount not to exceed 0.24 percent.2242.a.If a noncharter county changes its election under this225paragraph in order to exercise its authority to require and226collect permit fees in accordance with this subsection, the rate227of the local communications services tax imposed by such228jurisdiction pursuant to ss. 202.19 and 202.20 shall229automatically be reduced by the percentage, if any, by which230such rate was increased pursuant to sub-subparagraph (c)2.b.231b.If a noncharter county changes its election under this232paragraph in order to discontinue requiring and collecting233permit fees, the rate of the local communications services tax234imposed by such jurisdiction pursuant to ss. 202.19 and 202.20235may be increased by ordinance or resolution by an amount not to236exceed 0.24 percent.2373.a.Any change of election pursuant to this paragraph and238any tax rate change resulting from such change of election shall239be subject to the notice requirements of s. 202.21; however, no240such change of election shall become effective prior to January2411, 2003.242b.Any county or municipality changing its election under243this paragraph in order to exercise its authority to require and244collect permit fees shall, in addition to complying with the245notice requirements under s. 202.21, provide to all dealers246providing communications services in such jurisdiction written247notice of such change of election by September 1 immediately248preceding the January 1 on which such change of election becomes249effective. For purposes of this sub-subparagraph, dealers250providing communications services in such jurisdiction shall251include every dealer reporting tax to such jurisdiction pursuant252to s. 202.37 on the return required under s. 202.27 to be filed253on or before the 20th day of May immediately preceding the254January 1 on which such change of election becomes effective.255(k)Notwithstanding the provisions of s. 202.19, when a256local communications services tax rate is changed as a result of257an election made or changed under this subsection, such rate258shall not be rounded to tenths.259 (6) 260 (e) This subsection does not alter any provision of this 261 section or s. 202.24 relating to taxes, fees, or other charges 262 or impositions by a municipality or county on a dealer of 263 communications services or authorize that any charges be 264 assessed on a dealer of communications services, except as 265 specifically set forth herein. A municipality or county may not 266 charge a pass-through provider any amounts other than the 267 charges under this subsection as a condition to the placement or 268 maintenance of a communications facility in the roads or rights 269 of-way of a municipality or county by a pass-through provider, 270 except that a municipality or county may impose permit fees on a 271 pass-through provider consistent with paragraph (3)(c)if the272municipality or county elects to exercise its authority to273collect permit fees under paragraph (3)(c). 274 (f) The charges under this subsection do not apply to 275 communications facilities placed in a municipality’s or county’s 276 rights-of-way beforeprior tothe effective date of this 277 subsection with permission from the municipality or county, if 278 any was required, except to the extent the facilities of a pass 279 through provider were subject to per linear foot or mile charges 280 in effect as of October 1, 2001, in which case the municipality 281 or county may only impose on a pass-through provider charges 282 consistent with paragraph (b) or paragraph (c) for such 283 facilities. Notwithstanding the foregoing, this subsection does 284 not impair any written agreement between a pass-through provider 285 and a municipality or county imposing per linear foot or mile 286 charges for communications facilities placed in municipal or 287 county roads or rights-of-way that is in effect prior to the 288 effective date of this subsection. Upon the termination or 289 expiration of any such written agreement, any charges imposed 290 shall be consistent with this sectionparagraph (b) or paragraph291(c). Notwithstanding the foregoing, until October 1, 2005, this292subsection shall not affect a municipality or county continuing293to impose charges in excess of the charges authorized in this294subsection on facilities of a pass-through provider that is not295a dealer of communications services in the state under chapter296202, but only to the extent such charges were imposed by297municipal or county ordinance or resolution adopted prior to298February 1, 2002. Effective October 1, 2005, any charges imposed299shall be consistent with paragraph (b) or paragraph (c). 300 Section 3. The taxes imposed by s. 202.12, Florida 301 Statutes, as amended by this act, on communications services 302 shall be applied to communications services reflected on bills 303 dated on or after October 1, 2020. 304 Section 4. This act shall take effect July 1, 2019.