Chapter 203 — Chapter 203
10 sections in this chapter.
Fla. Stat. § 203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
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In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly …
Fla. Stat. § 203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
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In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent and 2.6 percent requir…
Fla. Stat. § 203.01 Tax on gross receipts for utility and communications services
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(1)(a)1. A tax is imposed on gross receipts from utility services that are delivered to a retail consumer in this state. The tax shall be levied as provided in paragraphs (b)-(j).2. A tax is levied on communications services as defined in s. 202.11(1). The tax shall be applied to…
Fla. Stat. § 203.0111 Application of tax increase
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With respect to utility services regularly billed on a monthly cycle basis, each increase in the gross receipts tax provided for in this act shall apply to any bill dated on or after July 1 in the year in which the increase becomes effective.
Fla. Stat. § 203.012 Definitions
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As used in this chapter:(1) “Distribution company” means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within this state for the transmission, delivery, and sale of electricity or natural or manufactured gas. The term…
Fla. Stat. § 203.02 Powers of Department of Revenue
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The Department of Revenue may audit the reports provided for in s. 203.01; and each and every such person shall submit all records, books, papers and accounts as to business done to the department or its duly authorized agents for examination or investigation upon demand.
Fla. Stat. § 203.03 Penalties
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(1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned without first complying with the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provide…
Fla. Stat. § 203.04 Construction of laws granting exemptions or exceptions
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No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state shall be construed as including or extending to the gross receipts taxes imposed by this chapter unless its applicat…
Fla. Stat. § 203.06 Interest on delinquent payments
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Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law, shall include, as an additional part of such amount due, interest at the rate of 1 percent per month, accruing from the date due until paid.
Fla. Stat. § 203.07 Settlement or compromise of penalties and interest
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The department, pursuant to s. 213.21, may settle or compromise penalties or interest imposed by this chapter.