Florida Statute 203.012 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

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F.S. 203.012

203.012 Definitions.—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 does not include natural gas transmission companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.

(2) “Person” means any person as defined in s. 212.02.

(3) “Utility service” means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas. This subsection does not broaden the definition of utility service to include separately stated charges for tangible personal property or services which are not charges for the electricity or natural or manufactured gas or the transportation, delivery, transmission, or distribution of electricity or natural or manufactured gas.

History.—ss. 2, 6, ch. 84-342; s. 30, ch. 85-116; s. 3, ch. 85-174; s. 3, ch. 86-155; s. 44, ch. 87-224; s. 17, ch. 90-132; s. 13, ch. 91-112; s. 1, ch. 97-283; ss. 42, 58, ch. 2000-260; s. 38, ch. 2001-140; s. 2, ch. 2005-148.

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Amendments to 203.012

Arrestable Offenses / Crimes under Fla. Stat. 203.012

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 203.012.

Annotations, Discussions, Cases:

Cases Citing Statute 203.012

Total Results: 14

Mayor Alvin Brown and the City of Jacksonville v. Frank Denton

Court: District Court of Appeal of Florida | Date Filed: 2014-10-22

Citation: 152 So. 3d 8

Snippet: the definition of bargaining agent in section 447.203(12), Florida Statutes (2013), the circuit court found

Foster v. State

Court: Supreme Court of Florida | Date Filed: 2006-03-23

Citation: 929 So. 2d 524, 2006 WL 721571

Snippet: mental retardation as an invocation of rule 3.203,[12] as we did in Johnston and Thomas, and direct that

Orange County v. Bellsouth Telecommunications, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2002-03-08

Citation: 812 So. 2d 475, 2002 Fla. App. LEXIS 2914, 2002 WL 360026

Snippet: services as defined by section 203.012, Florida Statutes (1999). Section 203.012(5)(a) defines telecommunications

GTE Mobilnet of Tampa, Inc. v. City of Tampa

Court: District Court of Appeal of Florida | Date Filed: 2000-09-13

Citation: 774 So. 2d 725, 2000 Fla. App. LEXIS 11641, 2000 WL 1283091

Snippet: statute. These distinctions arise from section 203.012(5), Florida Statutes (1993), which defines telecommunications

Traci Communications, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1999-08-18

Citation: 737 So. 2d 1255, 1999 Fla. App. LEXIS 10995, 1999 WL 625562

Snippet: of telecommunication services found in section 203.012, Florida Statutes (1997). However, a careful analysis

Department of Revenue v. GTE MOBILNET

Court: District Court of Appeal of Florida | Date Filed: 1999-03-17

Citation: 727 So. 2d 1125, 1999 WL 140176

Snippet: bill. "Utility service" is defined in section 203.012(9), Florida Statutes (1991), to mean "electricity

Ago

Court: Florida Attorney General Reports | Date Filed: 1995-06-16

Snippet: telecommunications services as defined in section 203.012, Florida Statutes.1 However, purchases of local

Ago

Court: Florida Attorney General Reports | Date Filed: 1994-09-07

Snippet: telecommunications services as defined in section 203.012(3), Florida Statutes,2 (a)1. Only upon purchases

STATE, DEPT. OF REVENUE v. Brock

Court: District Court of Appeal of Florida | Date Filed: 1991-03-18

Citation: 576 So. 2d 848, 1991 Fla. App. LEXIS 2299, 1991 WL 35450

Snippet: right of occupancy in such hotel or motel." § 203.012(2)(b)3., Fla. Stat. (1989) (emphasis added). After

Dade County v. AT & T INFORMATION SYSTEMS

Court: District Court of Appeal of Florida | Date Filed: 1986-03-04

Citation: 485 So. 2d 1302, 11 Fla. L. Weekly 600

Snippet: services" as defined in section 203.012, Florida Statutes (1985). Section 203.012 is the definitional section

Suiero v. State

Court: District Court of Appeal of Florida | Date Filed: 1971-04-30

Citation: 248 So. 2d 219

Snippet: See also People v. Buono, 1961, 191 Cal. App.2d 203, 12 Cal. Rptr. 604; State v. Wells, 1967, 249 S.C.

Crosby v. State

Court: Supreme Court of Florida | Date Filed: 1925-10-09

Citation: 106 So. 741, 90 Fla. 381

Snippet: interchangeably. Central Union Tel. Co. v. State, 110 Ind. 203; 12 N.E. Rep. 136; Sanford Tool Fork Co. v. Mullen

Seaboard Air Line Railway v. Mullin

Court: Supreme Court of Florida | Date Filed: 1915-12-10

Citation: 70 Fla. 450

Snippet: 527; Richmond & Danville R. Co. v. Benson, 86 Ga. 203, 12 S. E. Rep. 357; 4 R. C. L. p. 718; Pinkerton v

Stephens v. Gibbes

Court: Supreme Court of Florida | Date Filed: 1873-10-15

Citation: 14 Fla. 331

Snippet: 4 Leigh, 152; 6 id., 461; 2 Dana, 341; 1 Dana, 203; 12 Pick., 150; 10 Pick., 507; 1 Met., 57, 73; 32 Maine