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Communications services tax.

Miami City Code § 54-303
in effect
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Sec. 54-303. - Communications services tax. (a) Each registrant that provides communications services shall collect and remit to the Florida Department of Revenue the communications services tax pursuant to F.S. ch. 202. (b) In the event that state law is amended to allow collection of license fees from communications services providers, or in the event that state law preempting the collection of such license fee is declared void by a court of competent jurisdiction, the provisions contained in this section shall automatically revert to those provisions contained in this section in effect on the date of adoption of this chapter to the extent those provisions are not inconsistent with state law. (Ord. No. 14150, § 2, 2-23-23)
Source: City of Miami, Florida, City Code, City Charter, Special Acts and Related General Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/miami/codes/code_of_ordinances?nodeId=PTIITHCO_CH54STSI_ARTVIIIUSPURI-WCOSY_S54-303COSETAFetched: 11/1/2026

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