HB 505 (2005) -  Communications Services Tax

General Bill by Murzin
Communications Services Tax: Requires dealers to document exempt sales for resale; provides for dealer provision of evidence of the exempt status of sales for resale through an informal protest process; requires the Department of Revenue to accept evidence during the protest period; requires the department to establish a toll-free number for registration and resale certificate verification purposes; requires the department to establish a system for receiving information relating to certificate numbers of dealers making purchases for resale; clarifies a characterization of the local communications services tax as including fees and being in lieu of such fees; authorizes municipalities or counties to use revenues distributed to a local government for public purposes; limits local government authority to make rate adjustments in the tax; deletes obsolete provisions relating to making adjustments in the tax; deletes provisions relating to local government adjustments of the tax by emergency ordinance or resolution to conform; specifies that specific amendments are remedial in nature and clarify provisions of law but do not grant rights to a refund of fees or charges except if made under protest; provides for nonapplication to specified emergency rates.
Effective Date: upon becoming a law.
Last Event: 05/06/05 S Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1322 (Ch. 2005-132) on Friday, May 6, 2005 11:49 PM

Referred Committees and Committee Actions

House Referrals

Senate Referrals

  • Government Efficiency Appropriations
  • Communications and Public Utilities
  • Community Affairs
  • Ways and Means

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/SB 1296 Subject: Tax on Communication Services Relationship: Identical
Bill #: CS/SB 2066 Subject: Tax on Communication Services Relationship: Similar
Bill #: CS/CS/SB 1322 Subject: Regulation of Communication Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Fiscal Council 4/22/2005 6:44:27 PM
Chamber: House Committee: Fiscal Council 4/22/2005 11:26:13 AM
Chamber: House Committee: Utilities & Telecommunications Committee 4/12/2005 11:59:44 AM
Chamber: House Committee: Utilities & Telecommunications Committee 4/5/2005 2:12:12 PM
Chamber: House Committee: Finance & Tax Committee 4/1/2005 4:25:21 PM
Chamber: House Committee: Finance & Tax Committee 3/28/2005 5:24:43 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/28/2005 05:41 PM   Yeas: 116 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 330] Barcode:

Bill History

Event Time Member Committee Ver.
Event: S Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1322 (Ch. 2005-132) Time: 05/06/2005 - 11:49 PM Member: Committee: Version: e1
Event: S Received, referred to Government Efficiency Appropriations; Communications and Public Utilities; Community Affairs; Ways and Means -SJ 00891 Time: 05/03/2005 - 12:00 AM Member: Committee: Version: e1
Event: S In Messages Time: 04/28/2005 - 7:00 PM Member: Committee: Version: e1
Event: H Message sent to senate Time: 04/28/2005 - 6:26 PM Member: Committee: Version: e1
Event: H Passage on third reading Time: 04/28/2005 - 5:41 PM Member: Committee: Version: e1
Event: H Passed as amended; YEAS 116, NAYS 0 Time: 04/28/2005 - 5:41 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 04/28/2005 - 5:41 PM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 04/27/2005 - 5:24 PM Member: Committee: Version: c2
Event: H Read 2nd time Time: 04/27/2005 - 3:18 PM Member: Committee: Version: c2
Event: H Bill added to Special Order Calendar (4/27/2005) Time: 04/25/2005 - 5:28 PM Member: Committee: Version: c2
Event: H Added to Second Reading Calendar Time: 04/22/2005 - 6:32 PM Member: Committee: Version: c2
Event: H Bill released to House Calendar Time: 04/22/2005 - 6:32 PM Member: Committee: Version: c2
Event: H Reported out of Fiscal Council Time: 04/22/2005 - 6:32 PM Member: Committee: Fiscal Council Version: c2
Event: H Favorable by Fiscal Council Time: 04/22/2005 - 3:45 PM Member: Committee: Fiscal Council Version: c2
Event: H Added to Fiscal Council agenda Time: 04/21/2005 - 4:26 PM Member: Committee: Fiscal Council Version: c2
Event: H Now in Fiscal Council Time: 04/12/2005 - 1:26 PM Member: Committee: Fiscal Council Version: c2
Event: H Remaining referral: Fiscal Council Time: 04/12/2005 - 1:26 PM Member: Committee: Fiscal Council Version: c2
Event: H Pending review of CS under Rule 6.3 Time: 04/12/2005 - 12:04 PM Member: Committee: Version: c1
Event: H Reported out of Utilities & Telecommunications Committee Time: 04/12/2005 - 12:00 PM Member: Committee: Utilities & Telecommunications Committee Version: c1
Event: H Favorable with CS by Utilities & Telecommunications Committee Time: 04/06/2005 - 5:15 PM Member: Committee: Utilities & Telecommunications Committee Version: c1
Event: H Added to Utilities & Telecommunications Committee agenda Time: 04/04/2005 - 4:12 PM Member: Committee: Utilities & Telecommunications Committee Version: c1
Event: H Now in Utilities & Telecommunications Committee Time: 04/02/2005 - 8:11 PM Member: Committee: Utilities & Telecommunications Committee Version: c1
Event: H Remaining referral: Fiscal Council Time: 04/02/2005 - 8:11 PM Member: Committee: Fiscal Council Version: c1
Event: H Remaining referral: Utilities & Telecommunications Committee Time: 04/02/2005 - 8:11 PM Member: Committee: Utilities & Telecommunications Committee Version: c1
Event: H Pending review of CS under Rule 6.3 Time: 04/01/2005 - 4:12 PM Member: Committee: Version: __
Event: H Reported out of Finance & Tax Committee Time: 04/01/2005 - 4:06 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable with CS by Finance & Tax Committee(Amended) Time: 03/29/2005 - 9:45 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable with CS by Finance & Tax Committee(Amended) Time: 03/29/2005 - 9:45 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable with CS by Finance & Tax Committee Time: 03/29/2005 - 9:45 AM Member: Committee: Finance & Tax Committee Version: __
Event: H Added to Finance & Tax Committee agenda Time: 03/25/2005 - 3:49 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 03/08/2005 - 10:57 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 02/07/2005 - 10:35 AM Member: Committee: Finance & Tax Committee Version:
Event: H Bill referred to committee Time: 02/07/2005 - 10:35 AM Member: Committee: Fiscal Council Version:
Event: H Bill referred to committee Time: 02/07/2005 - 10:35 AM Member: Committee: Utilities & Telecommunications Committee Version:
Event: H Bill referred to committee Time: 02/07/2005 - 10:35 AM Member: Committee: Finance & Tax Committee Version:
Event: H Filed Time: 01/24/2005 - 5:02 PM Member: Murzin Committee: Version:

Statutes Referenced by this Bill

Statute Other Bill Citations
202.16 HB 49
202.19 HB 49
202.20
202.21