Fla. Stat. 202.21
Effective dates; procedures for informing dealers of communications services of tax levies and rate changes

Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable services included on bills that are dated on or after the January 1 subsequent to such adoption, repeal, or change. A municipality or county adopting, repealing, or changing the rate of such tax must notify the department of the adoption, repeal, or change by September 1 immediately preceding such January 1. Notification must be furnished on a form prescribed by the department and must specify the rate of tax; the effective date of the adoption, repeal, or change thereof; and the name, mailing address, and telephone number of a person designated by the municipality or county to respond to inquiries concerning the tax. The department shall provide notice of such adoption, repeal, or change to all affected dealers of communications services at least 90 days before the effective date of the tax. Any local government that adjusts the rate of its local communications services tax by emergency ordinance or resolution pursuant to s. 202.20(2) shall notify the department of the new tax rate immediately upon its adoption. The department shall provide written notice of the adoption of the new rate to all affected dealers within 30 days after receiving such notice. In any notice to providers or publication of local tax rates for purposes of this chapter, the department shall express the rate for a municipality or charter county as the sum of the tax rates levied within such jurisdiction pursuant to s. 202.19(2)(a) and (5), and shall express the rate for any other county as the sum of the tax rates levied pursuant to s. 202.19(2)(b) and (5). The department is not liable for any loss of or decrease in revenue by reason of any error, omission, or untimely action that results in the nonpayment of a tax imposed under s. 202.19.

Source: Section 202.21 — Effective dates; procedures for informing dealers of communications services of tax levies and rate changes, https://www.­flsenate.­gov/Laws/Statutes/2024/0202.­21 (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

§ 202.21. Effective dates; procedures for informing dealers of communications services of tax levies & rate changes's source at flsenate​.gov