25 chapters · 1,176 sections in this title.
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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1In 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 requi…
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.History.—s. 16, ch. 90-132.