(1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, chapters 166, 203, 212, and 337, as such chapters existed before January 1, 2000, shall fully apply to the sale, use, or consumption of communications services. If any exemption from the tax is declared invalid, ineffective, inapplicable, unconstitutional, or void for any reason, such declaration shall not affect the taxes imposed or administered under this chapter, but such sale, use, or consumption shall be subject to the taxes imposed under this chapter to the same extent as if such exemption never existed.
(2) It is the intent of the Legislature to exempt from the taxes imposed or administered pursuant to this chapter only the communications services set forth in this chapter as exempt from such taxes, to the extent that such exemptions are in accordance with the constitutions of this state and of the United States.
(3) The tax on dealers of communications services authorized under this chapter, including the tax imposed by local governments under ss. 202.19 and 202.20, shall supersede the authority of local governments to levy franchise fees as set out in 47 U.S.C. s. 542 without regard to the fact that this is a tax of general applicability on all providers of communications services.
History.—ss. 5, 58, ch. 2000-260; s. 38, ch. 2001-140.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 202 - Communications Services Tax Simplification Law
202.105 - Legislative Findings and Intent.
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.
202.14 - Credit Against Tax Imposed.
202.151 - Use Tax Imposed on Certain Purchasers of Communications Services.
202.155 - Special Rules for Mobile Communications Services.
202.177 - 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.
202.22 - 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.
202.27 - Return Filing; Rules for Self-Accrual.
202.28 - Credit for Collecting Tax; Penalties.
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.
202.37 - 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.