Communications Services Tax

Communications Services Tax; Revises legislative intent regarding local communications services tax rates; reduces tax on retail sale of communications services; removes provision that specifies where proceeds of communication services tax must be deposited & disbursed; revises local communications services tax rates levied by counties & municipalities; requires dealers to collect & remit local communications services taxes; requires Legislature to appropriate moneys to offset direct reductions of local communications services tax by certain counties & municipalities; requires DOR to submit report to Legislature.