Florida Statutes
Chapter 202 - Communications Services Tax Simplification Law
202.41 - Security for Bonded Indebtedness Pledged Under Previous Law.


History.—ss. 54, 58, ch. 2000-260; s. 38, ch. 2001-140.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 202 - Communications Services Tax Simplification Law

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.