Florida Statute 202.21 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW

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F.S. 202.21

202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.—Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services included on bills that are dated on or after the January 1 subsequent to such adoption, repeal, or change. A municipality or county adopting, repealing, or changing the rate of such tax must notify the department of the adoption, repeal, or change by September 1 immediately preceding such January 1. Notification must be furnished on a form prescribed by the department and must specify the rate of tax; the effective date of the adoption, repeal, or change thereof; and the name, mailing address, and telephone number of a person designated by the municipality or county to respond to inquiries concerning the tax. The department shall provide notice of such adoption, repeal, or change to all affected dealers of communications services at least 90 days before the effective date of the tax. Any local government that adjusts the rate of its local communications services tax by emergency ordinance or resolution pursuant to s. 202.20(2) shall notify the department of the new tax rate immediately upon its adoption. The department shall provide written notice of the adoption of the new rate to all affected dealers within 30 days after receiving such notice. In any notice to providers or publication of local tax rates for purposes of this chapter, the department shall express the rate for a municipality or charter county as the sum of the tax rates levied within such jurisdiction pursuant to s. 202.19(2)(a) and (5), and shall express the rate for any other county as the sum of the tax rates levied pursuant to s. 202.19(2)(b) and (5). The department is not liable for any loss of or decrease in revenue by reason of any error, omission, or untimely action that results in the nonpayment of a tax imposed under s. 202.19.

History.—ss. 13, 58, ch. 2000-260; ss. 14, 38, ch. 2001-140.

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Amendments to 202.21

Arrestable Offenses / Crimes under Fla. Stat. 202.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 202.21.

Annotations, Discussions, Cases:

Cases Citing Statute 202.21

Total Results: 5

STATE FARM FLORIDA INSURANCE COMPANY v. VERNON SHOTWELL

Court: District Court of Appeal of Florida | Date Filed: 2021-10-06

Snippet: prepared by Intellaclaim for the amount of $138,202.21. On February 22, 2020, State Farm sent

Axilrod v. STATE, DEPARTMENT OF CHILDREN AND FAMILY SERVICES

Court: District Court of Appeal of Florida | Date Filed: 2001-11-14

Citation: 799 So. 2d 1103, 2001 Fla. App. LEXIS 16058

Snippet: of performing, the hearing officer found "Rule 202.21 lists a finding of not disabled." The standard

Department of Revenue v. Bichimer

Court: District Court of Appeal of Florida | Date Filed: 1980-12-04

Citation: 390 So. 2d 822, 1980 Fla. App. LEXIS 18171

Snippet: stamp tax and surtax, under Sections 201-02(1) and 202.021(1), Florida Statutes (1977), on an assignment of

Gordon v. Gordon

Court: Supreme Court of Florida | Date Filed: 1952-05-02

Citation: 59 So. 2d 40, 1952 Fla. LEXIS 1627

Snippet: 17 Am.Jur., Divorce and Separation, § 101, page 202; 21 Ann.Cas. 282. Not only did we quote the foregoing

Tunnicliffe v. Noyes

Court: Supreme Court of Florida | Date Filed: 1931-06-06

Citation: 135 So. 505, 101 Fla. 794

Snippet: 39, 30 L.Ed. 260; Scott v. Deweese, 181 U.S. 202, 21 S.Ct. 585, 45 L.Ed. 822; Scott v. Latimer, 89 F