1. (1) The tax imposed pursuant to this part relating to the provision of any telecommunication services, at the option of the person supplying the taxable services may be separately stated as Florida gross receipts tax on the total amount of any bill, invoice, or other tangible evidence of the provision of such taxable services and may be added as a component part of such charge. Whenever a provider of taxable services elects to separately state such tax as a component of the charge for the provision of such taxable services, every person, including all governmental units, shall remit the tax to the person who provides such taxable services as a part of the total bill, and the tax is a debt of the purchaser to the person who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.
2. (2) The tax is imposed upon every person for the privilege of conducting a telecommunication business, and each provider of the taxable services remains fully and completely liable for the tax, even if the tax is separately stated as a line item or component of the total bill.

3. (3) Any person who provides such services and who fails, neglects, or refuses to collect or remit the tax imposed in this part, either by himself or herself, or through agents or employees, is liable for the tax and is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

   ¹(4) Notwithstanding the provisions of subsection (1) and s. 212.07(2), sums that were charged or billed as taxes under this section and chapter 212 and that were remitted to the state in full as taxes shall not be subject to refund by the state or by the utility which remitted the sums, when the amount remitted was not in excess of the amount of tax imposed by chapter 212 and this section.

   ¹Note.--Section 8, ch. 97-233, provides that "[i]t is the intent of the Legislature that the creation of s. 203.01(10), Florida Statutes, 1996 Supplement, and s. 203.63(4), Florida Statutes, by this act are remedial and are intended to clarify existing law."

History.--s. 32, ch. 85-116; s. 6, ch. 85-174; s. 70, ch. 87-6; s. 43, ch. 87-101; s. 19, ch. 90-203; s. 235, ch. 91-224; s. 1055, ch. 95-147; s. 7, ch. 97-233.