§ 27-112. Adoption of the local communication services tax rate.

(a)

The local communications services tax conversion rate established under section 202.20(1)(b), Florida Statutes for Hernando County is 1.40 percent, which is less than the maximum rate of 1.60 percent for non-charter counties that have not chosen to levy permit fees as established in section 202.19(2)(b), Florida Statutes. The local communications services tax rate for county is increased to 1.60 percent. This rate is to be effective January 1. 2014.

(b)

Hernando County elects not to require and collect permits fees from any provider of communications services that uses or occupies county roads or rights-of-way for the provision of communications services, as provided in sections 337.401(3)(c) and (i), Florida Statutes. The rate set forth in subpart (a) above does not include the .24 percent permit fee allowed by section 337.401, Florida Statutes. It is the intent of county to increase its local communications services tax rate as provided in section 202.19, Florida Statutes by an amount equal to .24 percent effective January 1, 2014, to replace revenue the county would otherwise receive from permit fees as authorized by sections 337.401(3)(c) and (j), Florida Statutes.

(c)

In the aggregate, the new combined local communication services tax rate for county will be 1.84 percent, effective January 1.2014.

(Ord. No. 2013-7, § 1, 2-26-13)

Editor's note

Ord. No. 2013-7, § 7, adopted Feb. 26, 2013, states this article shall take effect upon being filed with the Florida Department of State. The imposition and collection of the tax at the rate provided for herein shall commence effective January 1, 2014.