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.

F.S. 203.012 on Google Scholar

F.S. 203.012 on Casetext

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: 17

William Thompson v. State of Florida

Court: Fla. | Date Filed: 2016-11-10T00:00:00-08:00

Citation: 208 So. 3d 49, 41 Fla. L. Weekly Supp. 510, 2016 Fla. LEXIS 2489

Snippet: ” See Fla. R. Crim. P. 3.203. - 12 - Thompson to evaluate him

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

Court: Fla. Dist. Ct. App. | Date Filed: 2014-10-22T00:00:00-07:00

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: Fla. | Date Filed: 2006-03-22T23:53:00-08:00

Citation: 929 So. 2d 524

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: Fla. Dist. Ct. App. | Date Filed: 2002-03-08T00:00:00-08:00

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…fees, some Yellow Page advertising, etc. See § 203.012(5)(b), Fla. Stat. (1999). The parties agree that…of telecommunication services as defined in s. 203.012 as follows: [[Image here]] 2. Only upon purchases

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

Court: Fla. Dist. Ct. App. | Date Filed: 2000-09-13T00:00:00-07:00

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…toll telephone service.” See §§ 166.231(9)(a)(2), 203.012(5)(a), (b), Fla. Stat. (1993). Following a hearing…telephone or telecommunication service.” Section 203.012(7), Florida Statutes (1993), defines “toll telephone…definitions contained in subsections (a) and (b) of 203.012(5), we necessarily conclude that the legislative…that one term is exclusive of the other. See § 203.012(5)(a), (b). Accordingly, the statute is at best

Traci Communications, Inc. v. Florida Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1999-08-18T00:00:00-07:00

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…service includes local telephone service. See § 203.012(5)(a), Fla. Stat. (1997). Local telephone service… with a service described in paragraph (a).” § 203.012(3)(a) & (b), Fla. Stat. (1997) (emphasis added…specifically includes local telephone services. See § 203.012(5)(a), Fla. Stat. (1997). Consequently, the charges

Department of Revenue v. GTE MOBILNET

Court: Fla. Dist. Ct. App. | Date Filed: 1999-03-17T00:00:00-08:00

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

Snippet: legislative intent, section 203.012(5) should be read in pari materia with section 203.012(2)(a), in which the…conclude that section 203.012(2)(a) conflicts with the subsequent section 203.012(5), which specifically…quot;Utility service" is defined in section 203.012(9), Florida Statutes (1991), to mean "electricity…telecommunication service" is contained in section *1127 203.012(5), Florida Statutes (1991), and provides in pertinent…GTE customers as that term is defined in section 203.012(5)(b). That definition excludes "services

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Court: Fla. Att'y Gen. | Date Filed: 1995-06-16T00:53:00-07:00

Snippet: telecommunications services as defined in section 203.012, Florida Statutes.1 However, purchases of local…Butterworth Attorney General RAB/tjw 1 Section 203.012(5), Fla. Stat. (1993), defines "telecommunication

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-09-07T00:53:00-07:00

Snippet: telecommunications services as defined in section 203.012(3), Florida Statutes,2 (a)1. Only upon purchases…municipality of local telephone service as defined in s. 203.012(3) at a rate not to exceed 10 percent of the monthly…166.231(1)(a) and (9), Florida Statutes. 2 Section 203.012(5), Florida Statutes, defines the term "telecommunication

STATE, DEPT. OF REVENUE v. Brock

Court: Fla. Dist. Ct. App. | Date Filed: 1991-03-18T00:00:00-08:00

Citation: 576 So. 2d 848

Snippet: right of occupancy in such hotel or motel." § 203.012(2)(b)3., Fla. Stat. (1989) (emphasis added). After…rule recites the exemption language in section 203.012(2)(b)3., but goes on to state that separately billed…that term, the charges were exempt under section 203.012(2)(b)3. *850 The Department responded that the … Fla. Stat. (1989). Far from repealing section 203.012(2)(b)3., the Department's rule recites the

Florida Bar v. Giannini

Court: Fla. | Date Filed: 1987-09-17T00:00:00-07:00

Citation: 512 So. 2d 203, 12 Fla. L. Weekly 482, 1987 Fla. LEXIS 2322

Snippet: McDonald, Overton, Shaw 17 September 1987 512 So. 2d 203, 12 Fla. L. Weekly 482, 1987 Fla. LEXIS 2322 John

Dade County v. AT & T INFORMATION SYSTEMS

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-03T23:53:00-08:00

Citation: 485 So. 2d 1302

Snippet: quot; as defined in section 203.012, Florida Statutes (1985). Section 203.012 is the definitional section…from telecommunication services" in section 203.012 expressly excludes charges for CPE leased or rented…rented by a customer from any source. § 203.012(2)(b)1, Fla. Stat. (1985). The current version of section…from the legislature's reference to section 203.012 as the definitional section of the operative terms

Suiero v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1971-04-30T00:53:00-07:00

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.

In Re Barrett Estate, Barrett and Hyzer v. Wyman

Court: Fla. | Date Filed: 1941-04-01T00:00:00-08:00

Citation: 3 So. 2d 734, 147 Fla. 198, 1941 Fla. LEXIS 1266

Snippet: notice to creditors and thereby caused the *Page 203 twelve months limitation in which suit must be commenced

Crosby v. State

Court: Fla. | Date Filed: 1925-10-09T00:00:00-08:00

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: Fla. | Date Filed: 1915-12-10T00:00:00-08:00

Citation: 70 Fla. 450

Snippet: 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: Fla. | Date Filed: 1873-10-15T00:00:02-07:52:58

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