Title 793 · Chapter 793 - COMMUNICATIONS SERVICES TAX

Chapter 793 - COMMUNICATIONS SERVICES TAX

Section: 793

Sec. 792.116. - Administrative provisions, rights and remedies. Chapter 796 - USER FEES Chapter 793 - COMMUNICATIONS SERVICES TAX

PART 1. - GENERAL PROVISIONS

Sec. 793.101. - City's intent to secure maximum local discretionary communications services tax.

To insure that the City maintains its receipt of an amount equal to current tax revenues which will be replaced with a new discretionary communications services tax effective October 1, 2001, the City evidenced its intent in Ordinance 2001-427-E and hereby further evidences its intent and desire to secure the local discretionary communications services tax rate of 5.1 percent effective as of October 1, 2001, and the maximum local discretionary communications services tax rate of 5.1 percent effective as of October 1, 2002, all being pursuant to F.S. § 202.20. Pursuant to F.S. § 202.20 as revised in 2001, the City shall also receive certain additional communications services tax due to the conversion of local option discretionary surtax under F.S. § 202.055 (as of October 1, 2001 the City's discretionary surtax conversion rate is 0.6 percent).

(Ord. No. 2002-794-E, § 2)

Sec. 793.102. - Permit fee element of local discretionary communications service tax.

In addition to the discretionary communications services tax effective on October 1, 2001 as set forth in F.S. § 202.20, the City evidenced its intent in Ordinance 2001-427-E and hereby further evidences its intent and election to not require and collect permit fees from providers of communications services subject to the discretionary communications services tax, and in lieu thereof the City hereby increases the rate of the local discretionary communications services tax by 0.12 percent.

(Ord. No. 2002-794-E, § 2)

Sec. 793.103. - Hold harmless of local discretionary communications services tax.

The City Council, in order to maintain the revenues derived from the "replacement revenue sources" as defined in F.S. § 202.20, evidenced its intent in Ordinance 2001-427-E and hereby further evidences its support and intent to utilize (if and when necessary) the so-called "hold harmless" provisions of F.S. § 202.20 pertaining to a local government's ability to enact an emergency ordinance increasing the discretionary communications services tax by an amount necessary to generate any shortfall in the expected amount of revenue on an ongoing basis.

(Ord. No. 2002-794-E, § 2)

Sec. 793.104. - Use.

Prior to October 1, 2001 (the effective date of the discretionary communications services tax), certain of the public service tax imposed by Chapter 790, Ordinance Code, certain franchise fees paid to the City, and certain permit fees were paid to the City (collectively, "fees"). Subsequent to October 1, 2001, said fees are included within the discretionary communications services tax. It is the intent of the Council that the tax revenue derived from the discretionary communications services tax imposed by F.S. Ch. 202, shall be allocated as follows:

(a)

First, to that portion attributable to the permit fees (0.12 percent described in Section 793.102); and

(b)

Second, to that portion attributable to the cable capacity (which is the sum of the following: 0.6 percent which is the difference between the maximum local discretionary communications services tax rate of 5.1 percent described in Section 793.101 and the conversion rate of 4.5 percent described in F.S. § 202.20(1)(b) for the jurisdiction Duval/Jacksonville);

(c)

The balance of the discretionary communications services tax shall be allocated as follows:

(i)

Fifteen percent to represent the former franchise fees now included in the discretionary communications services tax; and

(ii)

Eighty-five percent to represent the former public service tax on telecommunications now included in the discretionary communications services tax.

It is the intent of the Council that with reference to the amount stated in Section 793.104(c)(ii), the aforementioned 85 percent, the revenues shall be allocated by an interlocal agreement between the City and the Jacksonville Seaport Authority for the development of marine facilities. The interlocal agreement shall provide that 50 percent of the difference between the amount listed in Section 793.104(c)(ii) and the "base tax amount." The "base tax amount" shall be calculated by the City Treasurer as follows: the public service taxes collected on local telephone services for the fiscal year 1991-1992, as increased by five percent for the fiscal year 1992-1993 and thereafter increased each year by the lesser of five percent or the annual percent increase in the tax receipts received pursuant to Sections 793.101 and 793.102 over the amount of the tax receipts received from the previous year.

(Ord. No. 2002-794-E, § 2)

Sec. 793.105. - Confidentiality and information sharing (F.S. § 213.053).

(Ord. No. 2002-794-E, § 2; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 793.106. - Confidentiality and information sharing (F.S. Ch. 202).

With reference to the City's tax revenues derived from F.S. Ch. 202, the City's Director of Finance and Administration, or their designee, is hereby designated as the City's representative for the purposes of requiring access to confidential taxpayer information pursuant to the terms and provisions of F.S. Ch. 202, as amended from time to time. Such information shall be used only for purposes of budget preparation, auditing, and revenue and financial administration and other purpose as may be allowed by F.S. Ch. 202. As the official City representative on all matters related to the discretionary communications services tax, the Director of Finance and Administration, or their designee, may call upon all City departments for assistance and upon receipt of such request all City departments shall fully cooperate so as to maintain this important revenue source to the City.

(Ord. No. 2002-794-E, § 2; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 793.107. - Data to be provided to the Florida Department of Revenue.

The City's Information Technologies Division shall provide the Florida Department of Revenue the information required by F.S. § 202.22 (e.g. each local taxing jurisdiction shall furnish to the department all information needed to create and update the electronic database, including changes in service addresses, annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries. The information furnished to the department must specify an effective date, which must be the next ensuing January 1 or July 1, and such information must be furnished to the department at least 120 days prior to the effective date. However, the requirement that counties submit information pursuant to this paragraph shall be subject to appropriation.) as same may be amended from time to time.

(Ord. No. 2002-794-E, § 2)

Sec. 793.108. - Auditing and special rules regarding local communications services tax.

The City's Department of Finance and Administration shall undertake all necessary action regarding auditing and other aspects related to F.S. Ch. 202 (Communications Services Tax Simplification Law) in accordance with the terms and conditions of said Chapter 202, and specifically in accordance with the special rules set forth in F.S. § 202.37, as may be amended from time to time.

(Ord. No. 2002-794-E, § 2; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 792.116. - Administrative provisions, rights and remedies. Chapter 796 - USER FEES