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The 2001 law establishing the Communications Services Tax was designed to restructure taxes on telecommunications, cable, direct-to-home satellite and related services. The law replaced and consolidated several different state and local taxes with a single tax comprised of two parts: the Florida communications services tax and the local communications services tax.
Providers of telecommunications services such as telephone, pager, and cellular phone as well as cable television providers are required to collect and remit to the Florida Department of Revenue the Communications Services Tax. Based on the service address, the State distributes a portion of the taxes it receives to the City.
For information on tax rates, due dates, and forms, please contact the State of Florida Department of Revenue.