Syfert Injury Law Firm

Short title.

Legislative findings and intent.

Definitions.

Sales of communications services.

Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).

Sales of communications services; specified exemptions.

Intent.

Credit against tax imposed.

Use tax imposed on certain purchasers of communications services.

Special rules for mobile communications services.

Payment.

Registration.

Toll-free telephone number for verification of dealer registration numbers and resale certificates.

Verification system for certificate numbers of purchasers seeking to purchase for resale.

Allocation and disposition of tax proceeds.

Authorization to impose local communications services tax.

Local Communications Services Tax Clearing Trust Fund.

Proprietary confidential business information; public records exemption.

Local communications services tax conversion rates.

Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.

Determination of local tax situs.

Procedure on purchaser’s request for refund or credit of communications services taxes.

Provision of information to local taxing jurisdictions.

Limitations on local taxes and fees imposed on dealers of communications services.

Jurisdiction; dealers not qualified to do business in this state.

Department powers.

Return filing; rules for self-accrual.

Credit for collecting tax; penalties.

Bad debts.

Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.

State and local agencies to cooperate in administration of law.

Taxes declared to be government funds; penalties for failure to remit taxes; warrants.

Records required to be kept; power to inspect; audit procedure.

Powers of department in dealing with delinquents; tax to be separately stated.

Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.

Special rules for administration of local communications services tax.

Transition from previous taxes.

Security for bonded indebtedness pledged under previous law.