§ 202.193, Fla. Stat. · Chapter 202. COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
Local Communications Services Tax Clearing Trust Fund.
Text — 2026 Florida Statutes
(1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant to s. 202.19 shall be deposited in the trust fund for distribution to municipalities and counties as provided in s. 202.18. Moneys deposited in the trust fund are exempt from the service charges imposed under s. 215.20.
(2) Notwithstanding the provisions of s. 216.301 and pursuant to s. 216.351, any balance in the Local Communications Services Tax Clearing Trust Fund at the end of any fiscal year shall remain in the trust fund at the end of the year and shall be available for carrying out the purposes of the trust fund.
(3) Pursuant to the provisions of s. 19(f)(3), Art. III of the State Constitution, the Local Communications Services Tax Clearing Trust Fund is exempt from the termination provisions of s. 19(f)(2), Art. III of the State Constitution.
Notes and commentary — not statutory text
History
s. 1, ch. 2001-135.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0202/0202.html
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 202.18, Fla. Stat.Allocation and disposition of tax proceeds.Printed as s. 202.18
- § 202.19, Fla. Stat.Authorization to impose local communications services tax.Printed as s. 202.19
- § 215.20, Fla. Stat.Certain income and certain trust funds to contribute to the General Revenue Fund.Printed as s. 215.20
- § 216.301, Fla. Stat.Appropriations; undisbursed balances.Printed as s. 216.301
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.