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Revenue Manual MSTU Fund Communications Service Tax Fund 004 REVENUE DESCRIPTION: The Florida communications services tax includes both a state tax and a gross receipts tax. Communications services, except direct -to -home satellite service, are subject to the state tax of 6.65% and the gross receipts tax of 2.52%. Direct -to -home satellite service is subject to the state tax of 10.8 % and the gross receipts tax of 2.37% The Communications Service Tax encompasses voice, data, audio, video or any other information or signals, including cable services that are transmitted by any medium. Indian River also levies a local communications services tax of 1.84%. LEGAL AUTHORIZATION FOR COLLECTION: Florida Statute Sections 202.12(1)(a,b), 203.01(b) 202.19(2)(b,c) County Ordinance 2001-019 SOURCE: AUTHORIZED USE: Florida consumers of communications services which originate and terminate in the state, or originate or terminate in the state and are billed to an address within the state. All MSTU Fund expenditures. METHOD OF PAYMENT: FREQUENCY OF COLLECTION: APPROXIMATE ANNUAL REVENUE: Consumers pay the tax to the dealers who submit payment to the Florida Dept. of Revenue (DOR). The DOR administers the tax proceeds to the County based on the same formula used for the state revenue sharing. The local service tax portion is based on the actual collection amounts State remits payment to the County on a monthly basis. Changes in communication service consumption along with service which are "bundled" do not pay this tax. Therefore, the Communications Service Tax is on the decrease. $1,250,000 $1,500,000 $1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 Historical Revenues $1,360,000 $1,308,165 $1,322,765 $1,382,865 $1,250,096 L 2009/10 : 2010/11 a 2011/12 2012/13 m 2013/14 17 2cf'1)