Fla. Stat. 202.193
Local Communications Services Tax Clearing Trust Fund

(1)

The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in the trust fund are exempt from the service charges imposed under s. 215.20.

(2)

Notwithstanding the provisions of s. 216.301 and pursuant to s. 216.351, any balance in the Local Communications Services Tax Clearing Trust Fund at the end of any fiscal year shall remain in the trust fund at the end of the year and shall be available for carrying out the purposes of the trust fund.

(3)

Pursuant to the provisions of s. 19(f)(3), Art. III of the State Constitution, the Local Communications Services Tax Clearing Trust Fund is exempt from the termination provisions of s. 19(f)(2), Art. III of the State Constitution.

Source: Section 202.193 — Local Communications Services Tax Clearing Trust Fund, https://www.­flsenate.­gov/Laws/Statutes/2024/0202.­193 (accessed Aug. 7, 2025).

202.10
Short title 202.11
Definitions 202.12
Sales of communications services 202.13
Intent 202.14
Credit against tax imposed 202.16
Payment 202.17
Registration 202.18
Allocation and disposition of tax proceeds 202.19
Authorization to impose local communications services tax 202.20
Local communications services tax conversion rates 202.21
Effective dates 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 202.26
Department powers 202.27
Return filing 202.28
Credit for collecting tax 202.29
Bad debts 202.30
Payment of taxes by electronic funds transfer 202.32
State and local agencies to cooperate in administration of law 202.33
Taxes declared to be government funds 202.34
Records required to be kept 202.35
Powers of department in dealing with delinquents 202.36
Departmental powers 202.37
Special rules for administration of local communications services tax 202.41
Security for bonded indebtedness pledged under previous law 202.105
Legislative findings and intent 202.125
Sales of communications services 202.151
Use tax imposed on certain purchasers of communications services 202.155
Special rules for mobile communications services 202.175
Toll-free telephone number for verification of dealer registration numbers and resale certificates 202.177
Verification system for certificate numbers of purchasers seeking to purchase for resale 202.193
Local Communications Services Tax Clearing Trust Fund 202.195
Proprietary confidential business information 202.231
Provision of information to local taxing jurisdictions 202.381
Transition from previous taxes 202.12001
Combined rate for tax collected pursuant to ss

Current through Fall 2025

§ 202.193. Local Communications Svcs. Tax Clearing Trust Fund's source at flsenate​.gov