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2004 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 202 COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW  
202.205   Transition rule for local rates.

202.205  Transition rule for local rates.--Notwithstanding s. 202.21, the rate of the local communications services tax for a county or municipality that adopted a resolution or ordinance reducing the rate of tax effective October 1, 2002, and that notified the Department of Revenue of the reduced rate by mail postmarked by July 16, 2001, shall be the adopted reduced rate beginning October 1, 2002. However, the local governing body of the county or municipality may change the local rate effective January 1, 2003, in the manner provided in this chapter.

History.--s. 4, ch. 2002-48.

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