636.066  Taxes imposed.--

(1)  The premiums, contributions, and assessments received by prepaid limited health service organizations are subject to the tax imposed by s. 624.509. The Department of Revenue shall administer this section pursuant to s. 624.5092 and may adopt rules to implement this section.

(2)  For 1993, the tax shall be imposed on the premiums, contributions, and assessments for dental care services and ambulance services received by prepaid limited health service organizations and any entity issued a certificate of authority pursuant to part III of ¹chapter 637 or ¹chapter 638.

(3)  Beginning January 1, 1994, the tax shall be imposed on all premiums, contributions, and assessments for limited health services.

History.--s. 53, ch. 93-148.