Loading chat...

FL S0110

Bill

Official Source

Status

Failed

5/1/2015

Primary Sponsor

Finance and Tax

Click for details

Origin

Senate

2015 Regular Session

AI Summary

  • Reduces the communications services tax rate from 6.65% to 3.05% for services originating or terminating in Florida
  • Reduces the tax rate on direct-to-home satellite services from 10.8% to 7.2%
  • Revises allocation of communications services tax revenue to local governments, changing the state allocation from 63% to 44.5% of proceeds after gross receipts taxes
  • Allows communications service dealers to use an alternative month-long billing period (ending on or after the 15th of the calendar month) instead of calendar months for determining tax remittances
  • Limits disallowance of collection allowances for delinquent tax payments to only the percentage of the total tax that is actually delinquent
  • Applies to taxable transactions on communications services bills dated on or after July 1, 2015

Legislative Description

Taxes

Last Action

Died in Appropriations

5/1/2015

Committee Referrals

Appropriations3/18/2015
Finance and Tax2/20/2015
Communications, Energy, and Public Utilities12/12/2014

Full Bill Text

No bill text available