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NON -AD VALOREM REVENUE OBLIGATIONS, WHETHER CURRENTLY OUTSTANDING OR SUBSEQUENTLY ISSUED. Taxes Local Communications Services Tax The Communications Services Tax Simplification Act, enacted by Chapter 2000- 260, Laws of Florida, as amended by Chapter 2001-140, Laws of Florida, and now codified as Chapter 202, Florida Statutes, became effective October 1, 2001 (the "CSTA"). Pursuant to the CSTA, the structure and imposition of taxes on telecommunications and other communications services were significantly revised. Section 202.19, Florida Statutes, authorizes counties and municipalities to levy a local tax on communications services (the "Local Communications Services Tax") as defined in Section 202.11, Florida Statutes. Although the Local Communications Services Tax is levied locally, the Florida Department of Revenue ("FDOR") collects the tax on behalf of the local governments. Pursuant to the CSTA and Ordinance No. 2001-019 adopted by the County on July 3, 2001 (the "Local Communications Services Tax Ordinance"), the Local Communications Services Tax for services provided in the unincorporated part of the County is currently imposed at a rate of 1.84%, (which rate includes the 0.12% authorized by Section 202.20(1)(b), Florida Statutes). The proceeds of said Local Communications Services Tax, less the FDOR's cost of administration which may not exceed I% of the total revenue generated, are deposited in the Local Communications Services Tax Clearing Trust Fund (the "CST Trust Fund") and distributed monthly to the appropriate jurisdiction. The proceeds of the Local Communications Services Tax revenues received by the County are deposited into its General Fund and may be used for any public purpose. "Communication services"'under the CSTA are defined. as the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including video services, to a point, or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance. The term does not include: (a) Information services. (b) Installation or maintenance of wiring or equipment on a customer's premises. (c) The sale or rental of tangible personal property. (d) The sale of advertising, including, but not limited to, directory advertising. (e) Bad check charges. (f) Late payment charges. (g) Billing and collection services. (h) Internet access service, electronic mail service, electronic bulletin board service, or similar online computer services. 19