§ 202.10 Short title
§ 202.105 Legislative findings and intent
§ 202.11 Definitions
§ 202.12 Sales of communications services
§ 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
§ 202.125 Sales of communications services; specified exemptions
§ 202.13 Intent
§ 202.14 Credit against tax imposed
§ 202.151 Use tax imposed on certain purchasers of communications services
§ 202.155 Special rules for mobile communications services
§ 202.16 Payment
§ 202.17 Registration
§ 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates
§ 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale
§ 202.18 Allocation and disposition of tax proceeds
§ 202.19 Authorization to impose local communications services tax
§ 202.193 Local Communications Services Tax Clearing Trust Fund
§ 202.195 Proprietary confidential business information; public records exemption
§ 202.20 Local communications services tax conversion rates
§ 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes
§ 202.22 Determination of local tax situs
§ 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes
§ 202.231 Provision of information to local taxing jurisdictions
§ 202.24 Limitations on local taxes and fees imposed on dealers of communications services
§ 202.25 Jurisdiction; dealers not qualified to do business in this state
§ 202.26 Department powers
§ 202.27 Return filing; rules for self-accrual
§ 202.28 Credit for collecting tax; penalties
§ 202.29 Bad debts
§ 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange
§ 202.32 State and local agencies to cooperate in administration of law
§ 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants
§ 202.34 Records required to be kept; power to inspect; audit procedure
§ 202.35 Powers of department in dealing with delinquents; tax to be separately stated
§ 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum
§ 202.37 Special rules for administration of local communications services tax
§ 202.381 Transition from previous taxes
§ 202.41 Security for bonded indebtedness pledged under previous law

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Terms Used In Florida Statutes > Chapter 202 - Communications Services Tax Simplification Law

  • Administrator: means the licensed person who has been appointed to serve as the chief executive of the home and has the general administrative charge of the facility. See Florida Statutes 296.33
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Barge: means a vessel that is not self-propelled or fitted for propulsion by sail, paddle, oar, or similar device. See Florida Statutes 328.0015
  • Buyer: means a person who buys or contracts to buy a vessel. See Florida Statutes 328.0015
  • Certificate of origin: means a record created by a manufacturer or importer as the manufacturer's or importer's proof of identity of a vessel. See Florida Statutes 328.0015
  • Certificate of title: means a record, created by the department or by a governmental agency of another jurisdiction under the law of that jurisdiction, that is designated as a certificate of title by the department or agency and is evidence of ownership of a vessel. See Florida Statutes 328.0015
  • Communications services: means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. See Florida Statutes 202.11
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractor: means an entity responsible for the day-to-day operations of an adult day health care facility or adult day care center as prescribed by Florida Statutes 296.44
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Customer: means :
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means a person registered with the department as a provider of communications services in this state. See Florida Statutes 202.11
  • Dealer: means a person, including a manufacturer, in the business of selling vessels. See Florida Statutes 328.0015
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Revenue. See Florida Statutes 202.11
  • Department: means the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Department: means the Department of Veterans' Affairs. See Florida Statutes 296.44
  • Department: means the Department of Highway Safety and Motor Vehicles. See Florida Statutes 328.0015
  • Dependent: A person dependent for support upon another.
  • Direct-to-home satellite service: has the meaning ascribed in the Communications Act of 1934, Florida Statutes 202.11
  • Director: means the executive director of the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Director: means the executive director of the department. See Florida Statutes 296.44
  • Docket: A log containing brief entries of court proceedings.
  • Documented vessel: means a vessel covered by a certificate of documentation issued pursuant to Florida Statutes 328.0015
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Florida Statutes 328.0015
  • Electronic certificate of title: means a certificate of title consisting of information that is stored solely in an electronic medium and is retrievable in perceivable form. See Florida Statutes 328.0015
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Enhanced zip code: means a United States postal zip code of 9 or more digits. See Florida Statutes 202.11
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign-documented vessel: means a vessel the ownership of which is recorded in a registry maintained by a country other than the United States which identifies each person who has an ownership interest in a vessel and includes a unique alphanumeric designation for the vessel. See Florida Statutes 328.0015
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Good faith: means honesty in fact and the observance of reasonable commercial standards of fair dealing. See Florida Statutes 328.0015
  • Home: means a licensed health care facility operated by the department pursuant to part II of chapter 400. See Florida Statutes 296.33
  • Home service provider: means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile communications services. See Florida Statutes 202.11
  • Hull damaged: means compromised with respect to the integrity of a vessel's hull by a collision, allision, lightning strike, fire, explosion, running aground, or similar occurrence, or the sinking of a vessel in a manner that creates a significant risk to the integrity of the vessel's hull. See Florida Statutes 328.0015
  • Hull identification number: means the alphanumeric designation assigned to a vessel pursuant to Florida Statutes 328.0015
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Intestate: Dying without leaving a will.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Licensed service area: means the geographic area in which the home service provider is authorized by law or contract to provide mobile communications service to the customer. See Florida Statutes 202.11
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mobile communications service: means commercial mobile radio service, as defined in Florida Statutes 202.11
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • oath: includes affirmations. See Florida Statutes 1.01
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Operator: means the person designated to have and who has the general administrative charge of an adult day health care facility or adult day care center. See Florida Statutes 296.44
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Owner: means a person who has legal title to a vessel. See Florida Statutes 328.0015
  • Owner of record: means the owner indicated in the files of the department or, if the files indicate more than one owner, the one first indicated. See Florida Statutes 328.0015
  • Participant: means an eligible veteran recipient of basic services or of supportive and optional services provided by an adult day health care facility or adult day care center. See Florida Statutes 296.44
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: has the meaning ascribed in…. See Florida Statutes 202.11
  • Person: means an individual, corporation, business trust, estate, trust, statutory trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Florida Statutes 328.0015
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
  • Place of primary use: means the street address representative of where the customer's use of the mobile communications service primarily occurs, which must be:
    (a) The residential street address or the primary business street address of the customer; and
    (b) Within the licensed service area of the home service provider. See Florida Statutes 202.11
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Prepaid calling arrangement: means :
    (a) A right to use communications services, other than mobile communications services, for which a separately stated price must be paid in advance, which is sold at retail in predetermined units that decline in number with use on a predetermined basis, and which consist exclusively of telephone calls originated by using an access number, authorization code, or other means that may be manually, electronically, or otherwise entered; or
    (b) A right to use mobile communications services that must be paid for in advance and is sold at retail in predetermined units that expire or decline in number on a predetermined basis if:
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Program: means a licensed facility operated by the department under part III of chapter 429. See Florida Statutes 296.44
  • Purchase: means to take by sale, lease, mortgage, pledge, consensual lien, security interest, gift, or any other voluntary transaction that creates an interest in a vessel. See Florida Statutes 328.0015
  • Purchaser: means the person paying for or obligated to pay for communications services. See Florida Statutes 202.11
  • Purchaser: means a person who takes by purchase. See Florida Statutes 328.0015
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Florida Statutes 328.0015
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • registered mail: includes certified mail with return receipt requested. See Florida Statutes 1.01
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reseller: means a provider who purchases communications services from another communications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile communications service. See Florida Statutes 202.11
  • Resident: means any eligible veteran, or the spouse or surviving spouse of such veteran, who is admitted to the home. See Florida Statutes 296.33
  • Retail sale: means the sale of communications services for any purpose other than for resale or for use as a component part of or for integration into communications services to be resold in the ordinary course of business. See Florida Statutes 202.11
  • Sale: means the provision of communications services for a consideration. See Florida Statutes 202.11
  • Sales price: means the total amount charged in money or other consideration by a dealer for the sale of the right or privilege of using communications services in this state, including any property or other service, not described in paragraph (a), which is part of the sale and for which the charge is not separately itemized on a customer's bill or separately allocated under subparagraph (b)8. See Florida Statutes 202.11
  • Secured party of record: means the secured party whose name is indicated as the name of the secured party in the files of the department or, if the files indicate more than one secured party, the one first indicated. See Florida Statutes 328.0015
  • Security interest: means an interest in a vessel which secures payment or performance of an obligation if the interest is created by contract or arises under…. See Florida Statutes 328.0015
  • Service address: means :
    (a) Except as otherwise provided in this section:
  • Service of process: The service of writs or summonses to the appropriate party.
  • Serving carrier: means a facilities-based carrier providing mobile communications service to a customer outside a home service provider's or reseller's licensed service area. See Florida Statutes 202.11
  • Sign: means , with present intent to authenticate or adopt a record, to:
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Florida Statutes 328.0015
  • State of principal use: means the state on the waters of which a vessel is or will be used, operated, navigated, or employed more than on the waters of any other state during a calendar year. See Florida Statutes 328.0015
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Title brand: means a designation of previous damage, use, or condition that must be indicated on a certificate of title. See Florida Statutes 328.0015
  • Transfer of ownership: means a voluntary or involuntary conveyance of an interest in a vessel. See Florida Statutes 328.0015
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Vessel: means a watercraft used or capable of being used as a means of transportation on water, except:
  • Vessel number: means the alphanumeric designation for a vessel issued pursuant to Florida Statutes 328.0015
  • Veteran: means a person as defined in…. See Florida Statutes 296.33
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 1.01
  • Video service: means the transmission of video, audio, or other programming service to a purchaser, and the purchaser interaction, if any, required for the selection or use of a programming service, regardless of whether the programming is transmitted over facilities owned or operated by the video service provider or over facilities owned or operated by another dealer of communications services. See Florida Statutes 202.11
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01
  • Written certificate of title: means a certificate of title consisting of information inscribed on a tangible medium. See Florida Statutes 328.0015