Current through Reg. 50, No. 187; September 24, 2024
(1)
(a)
1. Except as provided in rule Chapter 12-24,
F.A.C., and this rule, all taxes required to be collected in any calendar month
by Chapter 202, F.S., are due to the Department on the first day of the month
subsequent to the sale of communications services.
2. For recurring charges for communications
services, tax is due at the moment that consideration is received for services
to be rendered in the future.
3. To
avoid penalty and interest for late filing, the payment and return must be
received by the Department or be postmarked on or before the 20th day of the
month subsequent to the sale of communications services.
(b) When quarterly, semiannual, or annual
reporting is authorized by the Department pursuant to Section
202.27(2),
F.S., the tax is due on the first day of the month following the authorized
reporting period and becomes delinquent on the 21st day of that
month.
(2) As
compensation for the prescribed record keeping, and accounting for and timely
remittance of taxes, persons collecting taxes imposed by and administered under
Chapter 202, F.S., are allowed a collection allowance when the return is timely
filed with the Department and the amount of tax due is remitted with the
return, except as provided in Rule
12-24.009, F.A.C.
(a) The collection allowance rate depends
upon the method used by a communications services tax dealer to assign service
addresses to local taxing jurisdictions.
1. A
dealer of communications services may deduct .75 percent of the amount of tax
due as a collection allowance when the dealer:
a. Employs the electronic database provided
by the Department under Section
202.22(2),
F.S.;
b. Employs a database that
has been certified by the Department under Section
202.22(3),
F.S.; or
c. Employs enhanced zip
codes to assign each street address, address range, post office box, or post
office box range to a specific local taxing jurisdiction under Section
202.22(1)(c),
F.S.
2. When a dealer of
communications services employs a method of assigning service addresses other
than those provided in subparagraph 1., the deduction allowed to the dealer is
.25 percent of the amount of the tax due to the Department.
(b) Except as provided herein, all
communications services tax dealers must notify the Department of the method or
methods the dealer will employ to determine local taxing jurisdictions in which
service addresses are located. The notification to the Department must be made
by indicating the method of Form DR-1, Florida Business Tax Application
(incorporated by reference in Rule
12A-1.097, F.A.C.) All
subsequent changes must be reported using Form DR-700020, Notification of
Method Employed to Determine Taxing Jurisdiction (Communications Services Tax)
(incorporated by reference in Rule
12A-19.100, F.A.C.). If a
communications services tax dealer that is required to notify the Department of
the method to be used to determine local taxing jurisdictions fails to notify
the Department that the dealer will use a method described in subparagraph
(a)1., the dealer will be assigned an initial collection allowance of .25
percent. If a dealer is assigned a collection allowance of .25 percent due to
failure to notify the Department of use of a method described in subparagraph
(a)1., the dealer will be assigned a .75 percent collection allowance upon
subsequently providing a completed Form DR-700020. The dealer will be entitled
to a refund or credit of the difference between the .25 percent collection
allowance initially assigned and the .75 percent collection allowance during
any period the dealer was using an eligible method and claiming the lower
allowance prior to notifying the Department. The following persons are not
responsible for collecting and remitting local communications services taxes
and are not required to file Form DR-700020:
1. Direct-to-home satellite
providers;
2. Resellers of prepaid
calling arrangements;
3. Direct pay
permit applicants with no obligation to collect and remit local communications
services taxes;
4. Pay telephone
operators; and,
5. Persons who will
make no sales of communications services except to purchasers who purchase for
resale in compliance with the provisions of Rule
12A-19.060,
F.A.C.
(c) A
communications services tax dealer that assigns customer service addresses
using both methods that are eligible for the .75 percent collection allowance
and methods that are eligible for only the .25 percent collection allowance
must indicate on Form DR-1 or Form DR-700020, as provided in paragraph (b), all
of the methods that the dealer will employ. In order to claim the .75 percent
collection allowance on collections for service addresses assigned pursuant to
a method or methods eligible for that collection allowance rate, a dealer will
be required to file separate returns for collections eligible for each of the
two collection allowances.
(3)
(a)
Form DR-700016, Florida Communications Services Tax Return (incorporated by
reference in Rule 12A-19.100, F.A.C.), accompanied
by the applicable payment, is due on the first day of the month subsequent to
the sale of communications services. A return is required to be filed with the
Department even when no tax is due with the return.
(b) Form DR-700016, Florida Communications
Services Tax Return, contains current tax rates for each local taxing
jurisdiction. These rates are also contained on the Department's website at
www.floridarevenue.com/taxes/rates. The Department's website and Form DR-700016
are revised annually to reflect changes to the tax rate of local jurisdictions.
Versions of Form DR-700016, Florida Communications Services Tax Return, and the
applicable reporting periods and service billing dates are provided in Rule
12A-19.100,
F.A.C.
(4)
(a) A communications services tax is due on
purchases of communications services subject to the state communications
services taxes imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the
local communications services tax imposed under Section
202.19, F.S., when the
communications services are purchased from a seller located in Florida or in
another state, territory, the District of Columbia, or foreign country who is
not a registered Florida dealer.
(b) Any person who purchases communications
services at retail from a Florida dealer is liable for the state communications
services tax imposed under Sections 202.12 and 203.01(1)(a)2., F.S., and the
local communications services taxes imposed under Section
202.19, F.S. Proof of payment of
the tax to a Florida dealer is sufficient to relieve the purchaser from
liability for the tax. Any person engaged in the business of providing taxable
communications services in Florida who is required to be a registered Florida
dealer remains liable for the communications services taxes until paid to the
Department.
(c) Any person who
purchases taxable communications services within Florida, or outside Florida,
without payment of the applicable communications services tax is required to
remit use tax to the Department based on the cost of the communications
services. Persons who are not registered with the Department are required to
pay use tax with Form DR-700019, Communications Services Tax Return
(incorporated by reference in Rule
12A-19.100, F.A.C.), on a
semi-annual basis. To avoid penalty and interest for late filing, the payment
and return for the period ending June 30 must be received by the Department or
be postmarked on or before July 20th, and the return for the period ending
December 31 must be received by the Department or be postmarked on or before
January 20th.
(5) For
purposes of this rule, when the 20th day falls on Saturday, Sunday, or a legal
holiday, payments accompanied by returns will be accepted as timely if
postmarked or delivered to the Department on the next succeeding day that is
not a Saturday, Sunday, or legal holiday. For purposes of this rule, a legal
holiday means a holiday that is observed by federal or state agencies as a
legal holiday as this term is defined in Chapter 683, F.S., and s. 7503 of the
Internal Revenue Code of 1986, as amended. A "legal holiday" pursuant to s.
7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in
the District of Columbia or a statewide legal holiday at a location outside the
District of Columbia but within an internal revenue district.
(6) Purchasers paying communications services
use tax directly to the Department are not allowed to deduct a collection
allowance as compensation for the prescribed record keeping, accounting for,
and timely remittance of taxes imposed by and administered under Chapter 202,
F.S.
(7) The failure of any dealer
to secure a tax return for communications services tax does not relieve the
dealer from the requirement to file a return or to remit tax due to the
Department. The Department is not authorized to extend the time for any dealer
under Chapter 202, F.S., to file any return or to pay any tax due.
(8) A return for communications services tax
filed with the Department that does not include the required schedules as
indicated on the return is considered an "incomplete return" and subject to
penalty as provided in Section
202.28(1),
F.S.
(9)
(a) Persons who are required to make a return
or to pay taxes imposed by and administered under chapter 202, F.S., and fail
to do so will be subject to penalties, as provided in Section
202.28, F.S.
(b) Persons who fail to remit collected taxes
with intent to unlawfully deprive or defraud the state or local government of
its moneys or the use or benefit thereof are subject to penalties imposed under
Section 202.33, F.S.
(10) Interest shall accrue on any delinquent
tax at the rate established pursuant to Section
213.235, F.S., and Rule
12-3.0015, F.A.C. (prorated
daily). Interest accrues on the amount of tax due from the date of delinquency
until the date on which the tax is paid.
Rulemaking Authority 202.151, 202.26(3)(a), 202.27(1),
202.28(2)(b)3. FS. Law Implemented 202.12(1), 202.151
202.16,
202.19(1),
202.22(6),
202.27,
202.28(1), (2),
202.30(3),
202.33(2),
202.35(1)
FS.
New 1-31-02, Amended 4-17-03, 7-31-03, 10-1-03, 9-28-04,
6-28-05, 7-16-06, 3-25-20.
