2000 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 202 Communications Services Tax Simplification Law  

202.10 Short title.
202.11 Definitions.
202.12 Sales of communications services.
202.125 Sales of communications services; specified exemptions.
202.13 Intent.
202.14 Credit against tax imposed.
202.15 Special rule for users of substitute communications systems.
202.16 Payment.
202.17 Registration.
202.18 Allocation and disposition of tax proceeds.
202.19 Authorization to impose local communications services tax.
202.195 Proprietary confidential business information; public records exemption.
202.20 Local communications services tax rates.
202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
202.22 Determination of local tax situs.
202.23 Procedure on purchaser's request for refund or credit of communications services taxes.
202.24 Limitations on local taxes and fees imposed on dealers of communications services.
202.25 Jurisdiction; dealers not qualified to do business in this state.
202.26 Department powers.
202.27 Return filing; rules for self-accrual.
202.28 Credit for collecting tax; penalties.
202.29 Bad debts.
202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
202.31 Sale of business; liability for tax; procedures; penalty for violations.
202.32 State and local agencies to cooperate in administration of law.
202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
202.34 Records required to be kept; power to inspect; audit procedure.
202.35 Powers of department in dealing with delinquents; tax to be separately stated.
202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
202.37 Special rules for administration of local communications services tax.
202.40 Advisory committee.
202.41 Security for bonded indebtedness pledged under previous law.

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