Current through Reg. 50, No. 187; September 24, 2024
(1) Any municipality
or county that adopts, repeals, or changes a local communications services tax
rate or changes a permit fee election must notify the Department as provided in
this rule.
(a) Notification of local
communications services tax rate changes and changes in permit fee elections
must be made on form DR-700021, Local Communications Services Tax Notification
of Tax Rate Change (incorporated by reference in Rule
12A-19.100, F.A.C.), and a copy
of the applicable resolution or ordinance must be submitted with the
notification.
(b) Except as
otherwise provided in subsection (4):
1. Local
communications services tax rate changes are effective as to taxable
communications services included on bills dated on or after the January 1
subsequent to adoption of the change;
2. The municipality or county adopting a
change in local communication services tax rates or in permit fee election must
notify the Department by the September 1 immediately preceding the January 1
effective date; and,
3. The
Department must provide notice of any change in local communication services
tax rates to all affected dealers of communications services at least 90 days
before the January 1 effective date.
(c) In the event a local government fails to
notify the Department of any rate change within the required time as set forth
in this rule, the Department is not liable for any loss of or decrease in
revenue that results from such error, omission, or untimely action on the part
of the local government.
(2) Permit Fee Elections.
(a) If a municipality or charter county
elects to not require permit fees, the total rate for the local communications
services tax as computed under Section
202.20, F.S., for that
municipality or charter county may be increased by ordinance or resolution by
an amount not to exceed a rate of 0.12 percent.
(b) If a noncharter county changes its
election and exercises its authority to collect permit fees, the rate of the
local communications services tax imposed by the jurisdiction will
automatically be reduced by the rate increase in the local communications
services tax, if any.
(c) Any
county or municipality that changes its election and exercises its authority to
collect permit fees must provide written notification to all dealers of
communications services in the jurisdiction by the September 1 immediately
preceding the January 1 effective date of the change of election.
(d) If a noncharter county elects to not
require permit fees, the total rate for the local communications services tax
as computed under Section
202.20, F.S., for that
noncharter county may be increased by ordinance or resolution by an amount not
to exceed a rate of 0.24 percent, to replace the revenue the noncharter county
would otherwise have received from permit fees for providers of communications
services.
(3) Emergency
Local Rate Changes.
(a) Any jurisdiction may
adjust its local communications services tax rate by emergency ordinance or
resolution as provided in Section
202.20(2)
(a)3., F.S. Emergency rate changes take effect for taxable services included on
bills that are dated on or after the first day of the first month beginning at
least 60 days after adoption of the rate change.
(b) A local taxing jurisdiction must notify
the Department, using form DR-700021, Local Communications Services Tax
Notification of Tax Rate Change (incorporated by reference in Rule
12A-19.100, F.A.C.), immediately
upon adoption of an emergency rate change, but not less than 60 days prior to
its effective date. The Department will provide written notice of the emergency
rate adoption to affected dealers within 30 days after receipt of notification
from the local taxing jurisdiction.
(c) A copy of the emergency ordinance or
resolution adopting the rate change must be provided to the Department. The
emergency ordinance or resolution must specify the new rate and effective
date.
(4) In addition to
the methods used by the Department to notify dealers of changes in the tax rate
pursuant to Sections 202.20(2) and
202.21, F.S., the Department
provides the tax rates for each local taxing jurisdiction by listing the rates
on the Department's website (www.floridarevenue.com/taxes/rates) and on form
DR-700016, Florida Communications Services Tax Return (incorporated by
reference in Rule 12A-19.100, F.A.C.). The
Department's website and form DR-700016 are revised when the tax rate in any
local taxing jurisdiction changes.
Rulemaking Authority
202.21 FS. Law Implemented
202.20(2)(a),
202.21,
337.401(3)(c),
(j)
FS.
New 1-31-02, Amended 4-17-03, 5-9-13,
1-1-24.
