Florida Statutes Title XIV Chapter 203 - Gross Receipts Taxes

• 203.001 - Combined Rate For Tax Collected Pursuant To Ss. 202.12(1)(a) And 203.01(1)(b).
  In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of...
• 203.0011 - Combined Rate For Tax Collected Pursuant To Ss. 203.01(1)(b)4. And 212.05(1)(e)1. C.
  In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a...
• 203.01 - Tax On Gross Receipts For Utility And Communications Services.
  1(1)(a)1. A tax is imposed on gross receipts from utility services that are delivered to a retail consumer in this state. The tax shall be levied...
• 203.0111 - Application Of Tax Increase.
  With respect to utility services regularly billed on a monthly cycle basis, each increase in the gross receipts tax provided for in this act shall...
• 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...
• 203.02 - Powers Of Department Of Revenue.
  The Department of Revenue may audit the reports provided for in s. 203.01; and each and every such person shall submit all records, books, papers...
• 203.03 - Penalties.
  (1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned without...
• 203.04 - Construction Of Laws Granting Exemptions Or Exceptions.
  No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state...
• 203.06 - Interest On Delinquent Payments.
  Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law,...
• 203.07 - Settlement Or Compromise Of Penalties And Interest.
  The department, pursuant to s. 213.21, may settle or compromise penalties or interest imposed by this chapter.History.—s. 6, ch. 81-178.

Last modified: September 23, 2016