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