§ 203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b)
§ 203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c
§ 203.01 Tax on gross receipts for utility and communications services
§ 203.0111 Application of tax increase
§ 203.012 Definitions
§ 203.02 Powers of Department of Revenue
§ 203.03 Penalties
§ 203.04 Construction of laws granting exemptions or exceptions
§ 203.06 Interest on delinquent payments
§ 203.07 Settlement or compromise of penalties and interest

Terms Used In Florida Statutes > Chapter 203 - Gross Receipts Taxes

  • Certificate of title: means a record, created by the department or by a governmental agency of another jurisdiction under the law of that jurisdiction, that is designated as a certificate of title by the department or agency and is evidence of ownership of a vessel. See Florida Statutes 328.0015
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the Department of Highway Safety and Motor Vehicles. See Florida Statutes 328.0015
  • Distribution company: means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within this state for the transmission, delivery, and sale of electricity or natural or manufactured gas. See Florida Statutes 203.012
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: means an individual, corporation, business trust, estate, trust, statutory trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Florida Statutes 328.0015
  • Person: means any person as defined in…. See Florida Statutes 203.012
  • Personal property: All property that is not real property.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Florida Statutes 328.0015
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Security interest: means an interest in a vessel which secures payment or performance of an obligation if the interest is created by contract or arises under…. See Florida Statutes 328.0015
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Utility service: means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas. See Florida Statutes 203.012
  • Vessel: means a watercraft used or capable of being used as a means of transportation on water, except: