2009 - 2010 LEGISLATURE
SENATE AMENDMENT 15,
TO SENATE SUBSTITUTE AMENDMENT 1,
TO 2009 ASSEMBLY BILL 75
June 17, 2009 - Offered by Senators
Lazich, Kanavas, Darling, Leibham, S.
Fitzgerald, Schultz and Grothman.
Retailers making deliveries in their company-operated vehicles of 8
tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
, or of tangible personal
property or items, property, or goods under s. 77.52 (1) (b),
10(c), or (d)
on which taxable services were performed, to purchasers in a county or 11
special district are doing business in that county or special district, and that county 12
or special district has jurisdiction to impose the taxes under this subchapter on them.
Counties and special districts have jurisdiction to impose the taxes 16
under this subchapter on retailers who file, or who are required to file,
an application 17
under s. 77.52 (7) or who register, or who are required to register,
under s. 77.53 (9) 18
or (9m), regardless of whether such retailers are engaged in business in the county 19
or special district, as provided in s. 77.51 (13g). A retailer who files, or is required
an application under s. 77.52 (7) or who registers, or who is required to
under s. 77.53 (9) or (9m) shall collect, report, and remit to the department 22
the taxes imposed under this subchapter for all counties and special districts that 23
have an ordinance or resolution imposing the taxes under this subchapter.".