AB75-SSA1-SA4,9,105
77.73
(1) Retailers making deliveries in their company-operated vehicles of
6tangible personal property
or items, property, or goods under s. 77.52 (1) (b), (c), or
7(d), or of
tangible personal property
or items, property, or goods under s. 77.52 (1) (b),
8(c), or (d) on which taxable services were performed, to purchasers in a county or
9special district are doing business in that county or special district, and that county
10or special district has jurisdiction to impose the taxes under this subchapter on them.
AB75-SSA1-SA4,9,2113
77.73
(3) Counties and special districts have jurisdiction to impose the taxes
14under this subchapter on retailers who file
, or who are required to file, an application
15under s. 77.52 (7) or who register
, or who are required to register, under s. 77.53 (9)
16or (9m), regardless of whether such retailers are engaged in business in the county
17or special district, as provided in s. 77.51 (13g). A retailer who files
, or is required
18to file, an application under s. 77.52 (7) or who registers
, or who is required to
19register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department
20the taxes imposed under this subchapter for all counties and special districts that
21have an ordinance or resolution imposing the taxes under this subchapter.".
