71.40 – Filing of returns.
71.40 Filing of returns. The special income tax assessed under this subchapter shall be reported in an income or franchise tax return filed in accordance with this chapter, except as modified by this subchapter. The tax so reported and assessed shall be payable to the department of revenue. History: 1987 a. 312; 1991 a. 39.
71.37 – Conformity.
71.37 Conformity. Unless otherwise provided in this subchapter or the context requires otherwise, urban transit companies are subject to this chapter. History: 1987 a. 312.
71.38 – Definition.
71.38 Definition. In this subchapter, “urban mass transportation of passengers” means the transportation of passengers by means of vehicles having a passenger-carrying capacity of 10 or more persons including the operator, such capacity to be determined by dividing by 20 the total seating space measured in inches, when such transportation takes place entirely within contiguous […]
71.385 – Determination of cost.
71.385 Determination of cost. The cost of property used and useful in providing urban mass transportation of passengers and the depreciation accrued on such property shall be determined on the basis of the reports and orders on file with the department of transportation. History: 1987 a. 312; 1993 a. 16.
71.39 – Imposition of tax.
71.39 Imposition of tax. (1) Special tax; computation. In lieu of the income and franchise tax rates prescribed in s. 71.27, there shall be assessed, levied and collected upon the taxable income of every corporation whose principal source (defined for purposes of this subchapter as being 50 percent or more) of gross income is the […]