| § 202.10 |
Short title |
| § 202.105 |
Legislative findings and intent |
| § 202.11 |
Definitions |
| § 202.12 |
Sales of communications services |
| § 202.12001 |
Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b) |
| § 202.125 |
Sales of communications services; specified exemptions |
| § 202.13 |
Intent |
| § 202.14 |
Credit against tax imposed |
| § 202.151 |
Use tax imposed on certain purchasers of communications services |
| § 202.155 |
Special rules for mobile communications services |
| § 202.16 |
Payment |
| § 202.17 |
Registration |
| § 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 |
| § 202.18 |
Allocation and disposition of tax proceeds |
| § 202.19 |
Authorization to impose local communications services tax |
| § 202.193 |
Local Communications Services Tax Clearing Trust Fund |
| § 202.195 |
Proprietary confidential business information; public records exemption |
| § 202.20 |
Local communications services tax conversion 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 |
| § 202.231 |
Provision of information to local taxing jurisdictions |
| § 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 |
| § 202.38 |
Special rules for bad debts and adjustments under previous taxes |
| § 202.381 |
Transition from previous taxes |
| § 202.41 |
Security for bonded indebtedness pledged under previous law |
