Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 202.28 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
Statute is currently reporting as:
F.S. 202.28 Case Law from Google Scholar Google Search for Amendments to 202.28

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 202
COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
View Entire Chapter
F.S. 202.28
202.28 Credit for collecting tax; penalties.—
(1) Except as otherwise provided in s. 202.22, for the purpose of compensating persons providing communications services for the keeping of prescribed records, the filing of timely tax returns, and the proper accounting and remitting of taxes, persons collecting taxes imposed under this chapter and under s. 203.01(1)(a)2. shall be allowed to deduct 0.75 percent of the amount of the tax due and accounted for and remitted to the department.
(a) The collection allowance may not be granted, nor may any deduction be permitted, if the required tax return or tax is delinquent at the time of payment.
(b) The department may deny the collection allowance if a taxpayer files an incomplete return.
1. For the purposes of this chapter, a return is incomplete if it is lacking such uniformity, completeness, and arrangement that the physical handling, verification, review of the return, or determination of other taxes and fees reported on the return can not be readily accomplished.
2. The department shall adopt rules requiring the information that it considers necessary to ensure that the taxes levied or administered under this chapter are properly collected, reviewed, compiled, reported, and enforced, including, but not limited to, rules requiring the reporting of the amount of gross sales; the amount of taxable sales; the amount of tax collected or due; the amount of lawful refunds, deductions, or credits claimed; the amount claimed as the dealer’s collection allowance; the amount of penalty and interest; and the amount due with the return.
(c) The collection allowance and other credits or deductions provided in this chapter shall be applied to the taxes reported for the jurisdiction previously credited with the tax paid.
(d) A disallowance of a collection allowance based on a delinquent tax payment is limited to the percentage of the total tax due which was delinquent when the payment was remitted to the department. The taxpayer has the burden to demonstrate the percentage of the payment which is not delinquent if that percentage is not readily evident at the time of payment.
(2)(a) Any person who is required to make a return or pay the taxes imposed by this chapter who fails to timely file such return or fails to pay the taxes due within the time required, in addition to all other penalties provided by law, is subject to a specific penalty in the amount of 10 percent of any unpaid tax if the failure is for not more than 30 days, and an additional 10 percent of any unpaid tax for each additional 30 days, or fraction thereof, during which the failure continues, not to exceed a total penalty of 50 percent, in the aggregate, of any unpaid tax.
(b) Any person who knowingly and with a willful intent to evade any tax imposed under this chapter fails to file six consecutive returns as required by law commits a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.
(c) Any person who makes a false or fraudulent return with a willful intent to evade payment of any tax or fee imposed under this chapter is liable, in addition to the other penalties provided by law, for a specific penalty of 100 percent of the tax bill or fee, and:
1. If the total amount of unreported taxes or fees is less than $300:
a. Such person commits, for the first offense, a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.
b. Such person commits, for the second offense, a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
c. Such person commits, for the third and subsequent offenses, a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
2. If the total amount of unreported taxes or fees is $300 or more but less than $20,000, such person commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
3. If the total amount of unreported taxes or fees is $20,000 or more but less than $100,000, such person commits a felony of the second degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
4. If the total amount of unreported taxes or fees is $100,000 or more, such person commits a felony of the first degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(d) If a dealer fails to separately report and identify local communications services taxes on the appropriate return schedule, the dealer shall be subject to a penalty of $5,000 per return. If the department is unable to obtain appropriate return schedules, any penalty imposed by this paragraph shall be allocated in the same manner as provided in s. 202.18(2).
(e) If a dealer of communications services does not use one or more of the methods specified in s. 202.22(1) for assigning service addresses to local jurisdictions and assigns one or more service addresses to an incorrect local jurisdiction in collecting and remitting local communications services taxes imposed under s. 202.19, the dealer shall be subject to a specific penalty of 10 percent of any tax collected but reported to the incorrect jurisdiction as a result of incorrect assignment, except that the penalty imposed under this paragraph with respect to a single return may not exceed $10,000.
History.—ss. 20, 58, ch. 2000-260; ss. 21, 38, ch. 2001-140; s. 7, ch. 2003-254; s. 13, ch. 2007-106; s. 6, ch. 2015-221.

F.S. 202.28 on Google Scholar

F.S. 202.28 on Casetext

Amendments to 202.28


Arrestable Offenses / Crimes under Fla. Stat. 202.28
Level: Degree
Misdemeanor/Felony: First/Second/Third

S202.28 2b - TAX REVENUE - FAIL FILE 6 CONSEC COMMUN SVCS TAX RETURNS - F: T
S202.28 2c1 - TAX REVENUE - FALSE COM SVC TAX RETURN LESS THAN 300 DOLS - M: S
S202.28 2c1 - TAX REVENUE - FALSE COM SVC TAX RETURN LESS 300 DOLS 2ND OFF - M: F
S202.28 2c1 - TAX REVENUE - FALSE COM SVC TAX RETURN LESS 300 DOLS 3RD OFF - F: T
S202.28 2c2 - TAX REVENUE - FALSE COM SV TAX RETRN 300 DOLS LESS 20K DOLS - F: T
S202.28 2c3 - TAX REVENUE - FALSE COM SV TAX RETRN 20K DOLS LESS 100K DOLS - F: S
S202.28 2c4 - TAX REVENUE - FALSE COMMUN SVCS TAX RETURN 100K DOLS OR MORE - F: F

Annotations, Discussions, Cases:

Cases Citing Statute 202.28

Total Results: 11

Yisrael v. State

Court: Supreme Court of Florida | Date Filed: 2008-07-10

Citation: 986 So. 2d 491, 2008 WL 450398

Snippet: Territory of Utah, 110 U.S. 574, 589, 4 S.Ct. 202, 28 L.Ed. 262 (1884); Glendening v. State, 536 So.2d

Yisrael v. State

Court: Supreme Court of Florida | Date Filed: 2008-02-21

Citation: 993 So. 2d 952, 33 Fla. L. Weekly Supp. 577, 2008 Fla. LEXIS 223, 2008 WL 5083515

Snippet: Territory of Utah, 110 U.S. 574, 589, 4 S.Ct. 202, 28 L.Ed. 262 (1884); Glendening v. State, 536 So.2d

Ortiz v. State

Court: District Court of Appeal of Florida | Date Filed: 2004-04-21

Citation: 869 So. 2d 1278, 2004 WL 840253

Snippet: Hopt v. People, 110 U.S. 574, 589-90, 4 S.Ct. 202, 28 L.Ed. 262 (1884)). This same reasoning was applied

Jones v. State

Court: District Court of Appeal of Florida | Date Filed: 2004-03-26

Citation: 872 So. 2d 938, 2004 WL 587635

Snippet: language from Hopt v. Utah[, 110 U.S. 574, 4 S.Ct. 202, 28 L.Ed. 262] supra, applicable with equal force to

State v. Dionne

Court: District Court of Appeal of Florida | Date Filed: 2002-03-15

Citation: 814 So. 2d 1087, 2002 WL 396766

Snippet: Hopt v. Territory of Utah, 110 U.S. 574, 4 S.Ct. 202, 28 L.Ed. 262 (1884), the defendant was tried for murder

Peede v. State

Court: Supreme Court of Florida | Date Filed: 1985-08-15

Citation: 474 So. 2d 808, 10 Fla. L. Weekly 397

Snippet: broad dicta in Hopt v. Utah, 110 U.S. 574, 4 S.Ct. 202, 28 L.Ed. 262 (1884), that a trial can never continue

Peri v. State

Court: District Court of Appeal of Florida | Date Filed: 1983-01-18

Citation: 426 So. 2d 1021, 39 A.L.R. 4th 454

Snippet: 505 (1912); Hopt v. Utah, 110 U.S. 574, 4 S.Ct. 202, 28 L.Ed. 262 (1884); Shaw v. State, 422 So.2d 20 (Fla

Shaw v. State

Court: District Court of Appeal of Florida | Date Filed: 1982-08-06

Citation: 422 So. 2d 20, 1982 Fla. App. LEXIS 20709

Snippet: felony case. Hopt v. Utah, 110 U.S. 574, 4 S.Ct. 202, 28 L.Ed. 262 (1884). The prisoner is entitled to an

Williams v. Streeps Music Company, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1976-06-11

Citation: 333 So. 2d 65

Snippet: sales tax of $7.78 for a total purchase price of $202.28. Said purchase was for personal, family or household

Lamborn v. Slack

Court: District Court of Appeal of Florida | Date Filed: 1958-12-12

Citation: 107 So. 2d 277

Snippet: the decision in Kimbrough v. Smith, 201 Miss. 202, 28 So.2d 850, a Mississippi case. Turning to the second

Chambers v. State

Court: Supreme Court of Florida | Date Filed: 1939-03-03

Citation: 187 So. 156, 136 Fla. 568, 1939 Fla. LEXIS 1577

Snippet: Hopt v. People of Utah, 110 U.S. 574, 4 Sup. Ct. 202, 28 L. Ed. 262; Sparf v. United States, 156 U.S. 51