Florida Senate - 2021                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 50
       
       
       
       
       
       
                                Ì913612yÎ913612                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/2R         .                                
             03/25/2021 03:07 PM       .                                
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       Senator Gruters moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. This act may be cited as the “Park Randall
    6  ‘Randy’ Miller Act.”
    7         Section 2. Paragraph (e) of subsection (14) of section
    8  212.02, Florida Statutes, is amended, and paragraph (f) is added
    9  to that subsection, to read:
   10         212.02 Definitions.—The following terms and phrases when
   11  used in this chapter have the meanings ascribed to them in this
   12  section, except where the context clearly indicates a different
   13  meaning:
   14         (14)
   15         (e) The term “retail sale” includes a remote mail order
   16  sale, as defined in s. 212.0596(1).
   17         (f)The term “retail sale” includes a sale facilitated
   18  through a marketplace as defined in s. 212.05965(1).
   19         Section 3. Section 212.05, Florida Statutes, is amended to
   20  read:
   21         212.05 Sales, storage, use tax.—It is hereby declared to be
   22  the legislative intent that every person is exercising a taxable
   23  privilege who engages in the business of selling tangible
   24  personal property at retail in this state, including the
   25  business of making or facilitating remote mail order sales;, or
   26  who rents or furnishes any of the things or services taxable
   27  under this chapter;, or who stores for use or consumption in
   28  this state any item or article of tangible personal property as
   29  defined herein and who leases or rents such property within the
   30  state.
   31         (1) For the exercise of such privilege, a tax is levied on
   32  each taxable transaction or incident, which tax is due and
   33  payable as follows:
   34         (a)1.a. At the rate of 6 percent of the sales price of each
   35  item or article of tangible personal property when sold at
   36  retail in this state, computed on each taxable sale for the
   37  purpose of remitting the amount of tax due the state, and
   38  including each and every retail sale.
   39         b. Each occasional or isolated sale of an aircraft, boat,
   40  mobile home, or motor vehicle of a class or type which is
   41  required to be registered, licensed, titled, or documented in
   42  this state or by the United States Government shall be subject
   43  to tax at the rate provided in this paragraph. The department
   44  shall by rule adopt any nationally recognized publication for
   45  valuation of used motor vehicles as the reference price list for
   46  any used motor vehicle which is required to be licensed pursuant
   47  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
   48  party to an occasional or isolated sale of such a vehicle
   49  reports to the tax collector a sales price which is less than 80
   50  percent of the average loan price for the specified model and
   51  year of such vehicle as listed in the most recent reference
   52  price list, the tax levied under this paragraph shall be
   53  computed by the department on such average loan price unless the
   54  parties to the sale have provided to the tax collector an
   55  affidavit signed by each party, or other substantial proof,
   56  stating the actual sales price. Any party to such sale who
   57  reports a sales price less than the actual sales price is guilty
   58  of a misdemeanor of the first degree, punishable as provided in
   59  s. 775.082 or s. 775.083. The department shall collect or
   60  attempt to collect from such party any delinquent sales taxes.
   61  In addition, such party shall pay any tax due and any penalty
   62  and interest assessed plus a penalty equal to twice the amount
   63  of the additional tax owed. Notwithstanding any other provision
   64  of law, the Department of Revenue may waive or compromise any
   65  penalty imposed pursuant to this subparagraph.
   66         2. This paragraph does not apply to the sale of a boat or
   67  aircraft by or through a registered dealer under this chapter to
   68  a purchaser who, at the time of taking delivery, is a
   69  nonresident of this state, does not make his or her permanent
   70  place of abode in this state, and is not engaged in carrying on
   71  in this state any employment, trade, business, or profession in
   72  which the boat or aircraft will be used in this state, or is a
   73  corporation none of the officers or directors of which is a
   74  resident of, or makes his or her permanent place of abode in,
   75  this state, or is a noncorporate entity that has no individual
   76  vested with authority to participate in the management,
   77  direction, or control of the entity’s affairs who is a resident
   78  of, or makes his or her permanent abode in, this state. For
   79  purposes of this exemption, either a registered dealer acting on
   80  his or her own behalf as seller, a registered dealer acting as
   81  broker on behalf of a seller, or a registered dealer acting as
   82  broker on behalf of the purchaser may be deemed to be the
   83  selling dealer. This exemption shall not be allowed unless:
   84         a. The purchaser removes a qualifying boat, as described in
   85  sub-subparagraph f., from the state within 90 days after the
   86  date of purchase or extension, or the purchaser removes a
   87  nonqualifying boat or an aircraft from this state within 10 days
   88  after the date of purchase or, when the boat or aircraft is
   89  repaired or altered, within 20 days after completion of the
   90  repairs or alterations; or if the aircraft will be registered in
   91  a foreign jurisdiction and:
   92         (I) Application for the aircraft’s registration is properly
   93  filed with a civil airworthiness authority of a foreign
   94  jurisdiction within 10 days after the date of purchase;
   95         (II) The purchaser removes the aircraft from the state to a
   96  foreign jurisdiction within 10 days after the date the aircraft
   97  is registered by the applicable foreign airworthiness authority;
   98  and
   99         (III) The aircraft is operated in the state solely to
  100  remove it from the state to a foreign jurisdiction.
  101  
  102  For purposes of this sub-subparagraph, the term “foreign
  103  jurisdiction” means any jurisdiction outside of the United
  104  States or any of its territories;
  105         b. The purchaser, within 90 days from the date of
  106  departure, provides the department with written proof that the
  107  purchaser licensed, registered, titled, or documented the boat
  108  or aircraft outside the state. If such written proof is
  109  unavailable, within 90 days the purchaser shall provide proof
  110  that the purchaser applied for such license, title,
  111  registration, or documentation. The purchaser shall forward to
  112  the department proof of title, license, registration, or
  113  documentation upon receipt;
  114         c. The purchaser, within 30 days after removing the boat or
  115  aircraft from Florida, furnishes the department with proof of
  116  removal in the form of receipts for fuel, dockage, slippage,
  117  tie-down, or hangaring from outside of Florida. The information
  118  so provided must clearly and specifically identify the boat or
  119  aircraft;
  120         d. The selling dealer, within 30 days after the date of
  121  sale, provides to the department a copy of the sales invoice,
  122  closing statement, bills of sale, and the original affidavit
  123  signed by the purchaser attesting that he or she has read the
  124  provisions of this section;
  125         e. The seller makes a copy of the affidavit a part of his
  126  or her record for as long as required by s. 213.35; and
  127         f. Unless the nonresident purchaser of a boat of 5 net tons
  128  of admeasurement or larger intends to remove the boat from this
  129  state within 10 days after the date of purchase or when the boat
  130  is repaired or altered, within 20 days after completion of the
  131  repairs or alterations, the nonresident purchaser applies to the
  132  selling dealer for a decal which authorizes 90 days after the
  133  date of purchase for removal of the boat. The nonresident
  134  purchaser of a qualifying boat may apply to the selling dealer
  135  within 60 days after the date of purchase for an extension decal
  136  that authorizes the boat to remain in this state for an
  137  additional 90 days, but not more than a total of 180 days,
  138  before the nonresident purchaser is required to pay the tax
  139  imposed by this chapter. The department is authorized to issue
  140  decals in advance to dealers. The number of decals issued in
  141  advance to a dealer shall be consistent with the volume of the
  142  dealer’s past sales of boats which qualify under this sub
  143  subparagraph. The selling dealer or his or her agent shall mark
  144  and affix the decals to qualifying boats in the manner
  145  prescribed by the department, before delivery of the boat.
  146         (I) The department is hereby authorized to charge dealers a
  147  fee sufficient to recover the costs of decals issued, except the
  148  extension decal shall cost $425.
  149         (II) The proceeds from the sale of decals will be deposited
  150  into the administrative trust fund.
  151         (III) Decals shall display information to identify the boat
  152  as a qualifying boat under this sub-subparagraph, including, but
  153  not limited to, the decal’s date of expiration.
  154         (IV) The department is authorized to require dealers who
  155  purchase decals to file reports with the department and may
  156  prescribe all necessary records by rule. All such records are
  157  subject to inspection by the department.
  158         (V) Any dealer or his or her agent who issues a decal
  159  falsely, fails to affix a decal, mismarks the expiration date of
  160  a decal, or fails to properly account for decals will be
  161  considered prima facie to have committed a fraudulent act to
  162  evade the tax and will be liable for payment of the tax plus a
  163  mandatory penalty of 200 percent of the tax, and shall be liable
  164  for fine and punishment as provided by law for a conviction of a
  165  misdemeanor of the first degree, as provided in s. 775.082 or s.
  166  775.083.
  167         (VI) Any nonresident purchaser of a boat who removes a
  168  decal before permanently removing the boat from the state, or
  169  defaces, changes, modifies, or alters a decal in a manner
  170  affecting its expiration date before its expiration, or who
  171  causes or allows the same to be done by another, will be
  172  considered prima facie to have committed a fraudulent act to
  173  evade the tax and will be liable for payment of the tax plus a
  174  mandatory penalty of 200 percent of the tax, and shall be liable
  175  for fine and punishment as provided by law for a conviction of a
  176  misdemeanor of the first degree, as provided in s. 775.082 or s.
  177  775.083.
  178         (VII) The department is authorized to adopt rules necessary
  179  to administer and enforce this subparagraph and to publish the
  180  necessary forms and instructions.
  181         (VIII) The department is hereby authorized to adopt
  182  emergency rules pursuant to s. 120.54(4) to administer and
  183  enforce the provisions of this subparagraph.
  184  
  185  If the purchaser fails to remove the qualifying boat from this
  186  state within the maximum 180 days after purchase or a
  187  nonqualifying boat or an aircraft from this state within 10 days
  188  after purchase or, when the boat or aircraft is repaired or
  189  altered, within 20 days after completion of such repairs or
  190  alterations, or permits the boat or aircraft to return to this
  191  state within 6 months from the date of departure, except as
  192  provided in s. 212.08(7)(fff), or if the purchaser fails to
  193  furnish the department with any of the documentation required by
  194  this subparagraph within the prescribed time period, the
  195  purchaser shall be liable for use tax on the cost price of the
  196  boat or aircraft and, in addition thereto, payment of a penalty
  197  to the Department of Revenue equal to the tax payable. This
  198  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  199  The maximum 180-day period following the sale of a qualifying
  200  boat tax-exempt to a nonresident may not be tolled for any
  201  reason.
  202         (b) At the rate of 6 percent of the cost price of each item
  203  or article of tangible personal property when the same is not
  204  sold but is used, consumed, distributed, or stored for use or
  205  consumption in this state; however, for tangible property
  206  originally purchased exempt from tax for use exclusively for
  207  lease and which is converted to the owner’s own use, tax may be
  208  paid on the fair market value of the property at the time of
  209  conversion. If the fair market value of the property cannot be
  210  determined, use tax at the time of conversion shall be based on
  211  the owner’s acquisition cost. Under no circumstances may the
  212  aggregate amount of sales tax from leasing the property and use
  213  tax due at the time of conversion be less than the total sales
  214  tax that would have been due on the original acquisition cost
  215  paid by the owner.
  216         (c) At the rate of 6 percent of the gross proceeds derived
  217  from the lease or rental of tangible personal property, as
  218  defined herein; however, the following special provisions apply
  219  to the lease or rental of motor vehicles:
  220         1. When a motor vehicle is leased or rented for a period of
  221  less than 12 months:
  222         a. If the motor vehicle is rented in Florida, the entire
  223  amount of such rental is taxable, even if the vehicle is dropped
  224  off in another state.
  225         b. If the motor vehicle is rented in another state and
  226  dropped off in Florida, the rental is exempt from Florida tax.
  227         2. Except as provided in subparagraph 3., for the lease or
  228  rental of a motor vehicle for a period of not less than 12
  229  months, sales tax is due on the lease or rental payments if the
  230  vehicle is registered in this state; provided, however, that no
  231  tax shall be due if the taxpayer documents use of the motor
  232  vehicle outside this state and tax is being paid on the lease or
  233  rental payments in another state.
  234         3. The tax imposed by this chapter does not apply to the
  235  lease or rental of a commercial motor vehicle as defined in s.
  236  316.003(13)(a) to one lessee or rentee for a period of not less
  237  than 12 months when tax was paid on the purchase price of such
  238  vehicle by the lessor. To the extent tax was paid with respect
  239  to the purchase of such vehicle in another state, territory of
  240  the United States, or the District of Columbia, the Florida tax
  241  payable shall be reduced in accordance with the provisions of s.
  242  212.06(7). This subparagraph shall only be available when the
  243  lease or rental of such property is an established business or
  244  part of an established business or the same is incidental or
  245  germane to such business.
  246         (d) At the rate of 6 percent of the lease or rental price
  247  paid by a lessee or rentee, or contracted or agreed to be paid
  248  by a lessee or rentee, to the owner of the tangible personal
  249  property.
  250         (e)1. At the rate of 6 percent on charges for:
  251         a. Prepaid calling arrangements. The tax on charges for
  252  prepaid calling arrangements shall be collected at the time of
  253  sale and remitted by the selling dealer.
  254         (I) “Prepaid calling arrangement” has the same meaning as
  255  provided in s. 202.11.
  256         (II) If the sale or recharge of the prepaid calling
  257  arrangement does not take place at the dealer’s place of
  258  business, it shall be deemed to have taken place at the
  259  customer’s shipping address or, if no item is shipped, at the
  260  customer’s address or the location associated with the
  261  customer’s mobile telephone number.
  262         (III) The sale or recharge of a prepaid calling arrangement
  263  shall be treated as a sale of tangible personal property for
  264  purposes of this chapter, regardless of whether a tangible item
  265  evidencing such arrangement is furnished to the purchaser, and
  266  such sale within this state subjects the selling dealer to the
  267  jurisdiction of this state for purposes of this subsection.
  268         (IV) No additional tax under this chapter or chapter 202 is
  269  due or payable if a purchaser of a prepaid calling arrangement
  270  who has paid tax under this chapter on the sale or recharge of
  271  such arrangement applies one or more units of the prepaid
  272  calling arrangement to obtain communications services as
  273  described in s. 202.11(9)(b)3., other services that are not
  274  communications services, or products.
  275         b. The installation of telecommunication and telegraphic
  276  equipment.
  277         c. Electrical power or energy, except that the tax rate for
  278  charges for electrical power or energy is 4.35 percent. Charges
  279  for electrical power and energy do not include taxes imposed
  280  under ss. 166.231 and 203.01(1)(a)3.
  281         2. Section 212.17(3), regarding credit for tax paid on
  282  charges subsequently found to be worthless, is equally
  283  applicable to any tax paid under this section on charges for
  284  prepaid calling arrangements, telecommunication or telegraph
  285  services, or electric power subsequently found to be
  286  uncollectible. As used in this paragraph, the term “charges”
  287  does not include any excise or similar tax levied by the Federal
  288  Government, a political subdivision of this state, or a
  289  municipality upon the purchase, sale, or recharge of prepaid
  290  calling arrangements or upon the purchase or sale of
  291  telecommunication, television system program, or telegraph
  292  service or electric power, which tax is collected by the seller
  293  from the purchaser.
  294         (f) At the rate of 6 percent on the sale, rental, use,
  295  consumption, or storage for use in this state of machines and
  296  equipment, and parts and accessories therefor, used in
  297  manufacturing, processing, compounding, producing, mining, or
  298  quarrying personal property for sale or to be used in furnishing
  299  communications, transportation, or public utility services.
  300         (g)1. At the rate of 6 percent on the retail price of
  301  newspapers and magazines sold or used in Florida.
  302         2. Notwithstanding other provisions of this chapter,
  303  inserts of printed materials which are distributed with a
  304  newspaper or magazine are a component part of the newspaper or
  305  magazine, and neither the sale nor use of such inserts is
  306  subject to tax when:
  307         a. Printed by a newspaper or magazine publisher or
  308  commercial printer and distributed as a component part of a
  309  newspaper or magazine, which means that the items after being
  310  printed are delivered directly to a newspaper or magazine
  311  publisher by the printer for inclusion in editions of the
  312  distributed newspaper or magazine;
  313         b. Such publications are labeled as part of the designated
  314  newspaper or magazine publication into which they are to be
  315  inserted; and
  316         c. The purchaser of the insert presents a resale
  317  certificate to the vendor stating that the inserts are to be
  318  distributed as a component part of a newspaper or magazine.
  319         (h)1. A tax is imposed at the rate of 4 percent on the
  320  charges for the use of coin-operated amusement machines. The tax
  321  shall be calculated by dividing the gross receipts from such
  322  charges for the applicable reporting period by a divisor,
  323  determined as provided in this subparagraph, to compute gross
  324  taxable sales, and then subtracting gross taxable sales from
  325  gross receipts to arrive at the amount of tax due. For counties
  326  that do not impose a discretionary sales surtax, the divisor is
  327  equal to 1.04; for counties that impose a 0.5 percent
  328  discretionary sales surtax, the divisor is equal to 1.045; for
  329  counties that impose a 1 percent discretionary sales surtax, the
  330  divisor is equal to 1.050; and for counties that impose a 2
  331  percent sales surtax, the divisor is equal to 1.060. If a county
  332  imposes a discretionary sales surtax that is not listed in this
  333  subparagraph, the department shall make the applicable divisor
  334  available in an electronic format or otherwise. Additional
  335  divisors shall bear the same mathematical relationship to the
  336  next higher and next lower divisors as the new surtax rate bears
  337  to the next higher and next lower surtax rates for which
  338  divisors have been established. When a machine is activated by a
  339  slug, token, coupon, or any similar device which has been
  340  purchased, the tax is on the price paid by the user of the
  341  device for such device.
  342         2. As used in this paragraph, the term “operator” means any
  343  person who possesses a coin-operated amusement machine for the
  344  purpose of generating sales through that machine and who is
  345  responsible for removing the receipts from the machine.
  346         a. If the owner of the machine is also the operator of it,
  347  he or she shall be liable for payment of the tax without any
  348  deduction for rent or a license fee paid to a location owner for
  349  the use of any real property on which the machine is located.
  350         b. If the owner or lessee of the machine is also its
  351  operator, he or she shall be liable for payment of the tax on
  352  the purchase or lease of the machine, as well as the tax on
  353  sales generated through the machine.
  354         c. If the proprietor of the business where the machine is
  355  located does not own the machine, he or she shall be deemed to
  356  be the lessee and operator of the machine and is responsible for
  357  the payment of the tax on sales, unless such responsibility is
  358  otherwise provided for in a written agreement between him or her
  359  and the machine owner.
  360         3.a. An operator of a coin-operated amusement machine may
  361  not operate or cause to be operated in this state any such
  362  machine until the operator has registered with the department
  363  and has conspicuously displayed an identifying certificate
  364  issued by the department. The identifying certificate shall be
  365  issued by the department upon application from the operator. The
  366  identifying certificate shall include a unique number, and the
  367  certificate shall be permanently marked with the operator’s
  368  name, the operator’s sales tax number, and the maximum number of
  369  machines to be operated under the certificate. An identifying
  370  certificate shall not be transferred from one operator to
  371  another. The identifying certificate must be conspicuously
  372  displayed on the premises where the coin-operated amusement
  373  machines are being operated.
  374         b. The operator of the machine must obtain an identifying
  375  certificate before the machine is first operated in the state
  376  and by July 1 of each year thereafter. The annual fee for each
  377  certificate shall be based on the number of machines identified
  378  on the application times $30 and is due and payable upon
  379  application for the identifying device. The application shall
  380  contain the operator’s name, sales tax number, business address
  381  where the machines are being operated, and the number of
  382  machines in operation at that place of business by the operator.
  383  No operator may operate more machines than are listed on the
  384  certificate. A new certificate is required if more machines are
  385  being operated at that location than are listed on the
  386  certificate. The fee for the new certificate shall be based on
  387  the number of additional machines identified on the application
  388  form times $30.
  389         c. A penalty of $250 per machine is imposed on the operator
  390  for failing to properly obtain and display the required
  391  identifying certificate. A penalty of $250 is imposed on the
  392  lessee of any machine placed in a place of business without a
  393  proper current identifying certificate. Such penalties shall
  394  apply in addition to all other applicable taxes, interest, and
  395  penalties.
  396         d. Operators of coin-operated amusement machines must
  397  obtain a separate sales and use tax certificate of registration
  398  for each county in which such machines are located. One sales
  399  and use tax certificate of registration is sufficient for all of
  400  the operator’s machines within a single county.
  401         4. The provisions of this paragraph do not apply to coin
  402  operated amusement machines owned and operated by churches or
  403  synagogues.
  404         5. In addition to any other penalties imposed by this
  405  chapter, a person who knowingly and willfully violates any
  406  provision of this paragraph commits a misdemeanor of the second
  407  degree, punishable as provided in s. 775.082 or s. 775.083.
  408         6. The department may adopt rules necessary to administer
  409  the provisions of this paragraph.
  410         (i)1. At the rate of 6 percent on charges for all:
  411         a. Detective, burglar protection, and other protection
  412  services (NAICS National Numbers 561611, 561612, 561613, and
  413  561621). Fingerprint services required under s. 790.06 or s.
  414  790.062 are not subject to the tax. Any law enforcement officer,
  415  as defined in s. 943.10, who is performing approved duties as
  416  determined by his or her local law enforcement agency in his or
  417  her capacity as a law enforcement officer, and who is subject to
  418  the direct and immediate command of his or her law enforcement
  419  agency, and in the law enforcement officer’s uniform as
  420  authorized by his or her law enforcement agency, is performing
  421  law enforcement and public safety services and is not performing
  422  detective, burglar protection, or other protective services, if
  423  the law enforcement officer is performing his or her approved
  424  duties in a geographical area in which the law enforcement
  425  officer has arrest jurisdiction. Such law enforcement and public
  426  safety services are not subject to tax irrespective of whether
  427  the duty is characterized as “extra duty,” “off-duty,” or
  428  “secondary employment,” and irrespective of whether the officer
  429  is paid directly or through the officer’s agency by an outside
  430  source. The term “law enforcement officer” includes full-time or
  431  part-time law enforcement officers, and any auxiliary law
  432  enforcement officer, when such auxiliary law enforcement officer
  433  is working under the direct supervision of a full-time or part
  434  time law enforcement officer.
  435         b. Nonresidential cleaning, excluding cleaning of the
  436  interiors of transportation equipment, and nonresidential
  437  building pest control services (NAICS National Numbers 561710
  438  and 561720).
  439         2. As used in this paragraph, “NAICS” means those
  440  classifications contained in the North American Industry
  441  Classification System, as published in 2007 by the Office of
  442  Management and Budget, Executive Office of the President.
  443         3. Charges for detective, burglar protection, and other
  444  protection security services performed in this state but used
  445  outside this state are exempt from taxation. Charges for
  446  detective, burglar protection, and other protection security
  447  services performed outside this state and used in this state are
  448  subject to tax.
  449         4. If a transaction involves both the sale or use of a
  450  service taxable under this paragraph and the sale or use of a
  451  service or any other item not taxable under this chapter, the
  452  consideration paid must be separately identified and stated with
  453  respect to the taxable and exempt portions of the transaction or
  454  the entire transaction shall be presumed taxable. The burden
  455  shall be on the seller of the service or the purchaser of the
  456  service, whichever applicable, to overcome this presumption by
  457  providing documentary evidence as to which portion of the
  458  transaction is exempt from tax. The department is authorized to
  459  adjust the amount of consideration identified as the taxable and
  460  exempt portions of the transaction; however, a determination
  461  that the taxable and exempt portions are inaccurately stated and
  462  that the adjustment is applicable must be supported by
  463  substantial competent evidence.
  464         5. Each seller of services subject to sales tax pursuant to
  465  this paragraph shall maintain a monthly log showing each
  466  transaction for which sales tax was not collected because the
  467  services meet the requirements of subparagraph 3. for out-of
  468  state use. The log must identify the purchaser’s name, location
  469  and mailing address, and federal employer identification number,
  470  if a business, or the social security number, if an individual,
  471  the service sold, the price of the service, the date of sale,
  472  the reason for the exemption, and the sales invoice number. The
  473  monthly log shall be maintained pursuant to the same
  474  requirements and subject to the same penalties imposed for the
  475  keeping of similar records pursuant to this chapter.
  476         (j)1. Notwithstanding any other provision of this chapter,
  477  there is hereby levied a tax on the sale, use, consumption, or
  478  storage for use in this state of any coin or currency, whether
  479  in circulation or not, when such coin or currency:
  480         a. Is not legal tender;
  481         b. If legal tender, is sold, exchanged, or traded at a rate
  482  in excess of its face value; or
  483         c. Is sold, exchanged, or traded at a rate based on its
  484  precious metal content.
  485         2. Such tax shall be at a rate of 6 percent of the price at
  486  which the coin or currency is sold, exchanged, or traded, except
  487  that, with respect to a coin or currency which is legal tender
  488  of the United States and which is sold, exchanged, or traded,
  489  such tax shall not be levied.
  490         3. There are exempt from this tax exchanges of coins or
  491  currency which are in general circulation in, and legal tender
  492  of, one nation for coins or currency which are in general
  493  circulation in, and legal tender of, another nation when
  494  exchanged solely for use as legal tender and at an exchange rate
  495  based on the relative value of each as a medium of exchange.
  496         4. With respect to any transaction that involves the sale
  497  of coins or currency taxable under this paragraph in which the
  498  taxable amount represented by the sale of such coins or currency
  499  exceeds $500, the entire amount represented by the sale of such
  500  coins or currency is exempt from the tax imposed under this
  501  paragraph. The dealer must maintain proper documentation, as
  502  prescribed by rule of the department, to identify that portion
  503  of a transaction which involves the sale of coins or currency
  504  and is exempt under this subparagraph.
  505         (k) At the rate of 6 percent of the sales price of each
  506  gallon of diesel fuel not taxed under chapter 206 purchased for
  507  use in a vessel, except dyed diesel fuel that is exempt pursuant
  508  to s. 212.08(4)(a)4.
  509         (l) Florists located in this state are liable for sales tax
  510  on sales to retail customers regardless of where or by whom the
  511  items sold are to be delivered. Florists located in this state
  512  are not liable for sales tax on payments received from other
  513  florists for items delivered to customers in this state.
  514         (m) Operators of game concessions or other concessionaires
  515  who customarily award tangible personal property as prizes may,
  516  in lieu of paying tax on the cost price of such property, pay
  517  tax on 25 percent of the gross receipts from such concession
  518  activity.
  519         (2) The tax shall be collected by the dealer, as defined
  520  herein, and remitted by the dealer to the state at the time and
  521  in the manner as hereinafter provided.
  522         (3) The tax so levied is in addition to all other taxes,
  523  whether levied in the form of excise, license, or privilege
  524  taxes, and in addition to all other fees and taxes levied.
  525         (4) The tax imposed pursuant to this chapter shall be due
  526  and payable according to the algorithm provided brackets set
  527  forth in s. 212.12.
  528         (5) Notwithstanding any other provision of this chapter,
  529  the maximum amount of tax imposed under this chapter and
  530  collected on each sale or use of a boat in this state may not
  531  exceed $18,000 and on each repair of a boat in this state may
  532  not exceed $60,000.
  533         Section 4. Paragraph (c) of subsection (4) of section
  534  212.054, Florida Statutes, is amended to read:
  535         212.054 Discretionary sales surtax; limitations,
  536  administration, and collection.—
  537         (4)
  538         (c)1. Any dealer located in a county that does not impose a
  539  discretionary sales surtax, any marketplace provider that is a
  540  dealer under this chapter, or any person located outside this
  541  state who is required to collect and remit sales tax on remote
  542  sales but who collects the surtax due to sales of tangible
  543  personal property or services delivered to a county imposing a
  544  surtax outside the county shall remit monthly the proceeds of
  545  the surtax to the department to be deposited into an account in
  546  the Discretionary Sales Surtax Clearing Trust Fund which is
  547  separate from the county surtax collection accounts. The
  548  department shall distribute funds in this account using a
  549  distribution factor determined for each county that levies a
  550  surtax and multiplied by the amount of funds in the account and
  551  available for distribution. The distribution factor for each
  552  county equals the product of:
  553         a. The county’s latest official population determined
  554  pursuant to s. 186.901;
  555         b. The county’s rate of surtax; and
  556         c. The number of months the county has levied a surtax
  557  during the most recent distribution period;
  558  
  559  divided by the sum of all such products of the counties levying
  560  the surtax during the most recent distribution period.
  561         2. The department shall compute distribution factors for
  562  eligible counties once each quarter and make appropriate
  563  quarterly distributions.
  564         3. A county that fails to timely provide the information
  565  required by this section to the department authorizes the
  566  department, by such action, to use the best information
  567  available to it in distributing surtax revenues to the county.
  568  If this information is unavailable to the department, the
  569  department may partially or entirely disqualify the county from
  570  receiving surtax revenues under this paragraph. A county that
  571  fails to provide timely information waives its right to
  572  challenge the department’s determination of the county’s share,
  573  if any, of revenues provided under this paragraph.
  574         Section 5. Section 212.0596, Florida Statutes, is amended
  575  to read:
  576         (Substantial rewording of section. See
  577         s. 212.0596, F.S., for present text.)
  578         212.0596Taxation of remote sales.
  579         (1) As used in this chapter, the term:
  580         (a) “Remote sale” means a retail sale of tangible personal
  581  property ordered by mail, telephone, the Internet, or other
  582  means of communication from a person who receives the order
  583  outside of this state and transports the property or causes the
  584  property to be transported from any jurisdiction, including this
  585  state, to a location in this state. For purposes of this
  586  paragraph, tangible personal property delivered to a location
  587  within this state is presumed to be used, consumed, distributed,
  588  or stored to be used or consumed in this state.
  589         (b) “Substantial number of remote sales” means any number
  590  of taxable remote sales in the previous calendar year in which
  591  the sum of the sales prices, as defined in s. 212.02(16),
  592  exceeded $100,000.
  593         (2) Every person making a substantial number of remote
  594  sales is a dealer for purposes of this chapter.
  595         (3) The department may establish by rule procedures for
  596  collecting the use tax from unregistered persons who but for
  597  their remote purchases would not be required to remit sales or
  598  use tax directly to the department. The procedures may provide
  599  for waiver of registration, provisions for irregular remittance
  600  of tax, elimination of the collection allowance, and
  601  nonapplication of local option surtaxes.
  602         (4)A marketplace provider that is a dealer under this
  603  chapter or a person who is required to collect and remit sales
  604  tax on remote sales is required to collect surtax when the
  605  taxable item of tangible personal property is delivered within a
  606  county imposing a surtax as provided in s. 212.054(3)(a).
  607         Section 6. Section 212.05965, Florida Statutes, is created
  608  to read:
  609         212.05965Taxation of marketplace sales.—
  610         (1) As used in this chapter, the term:
  611         (a)Marketplace” means any physical place or electronic
  612  medium through which tangible personal property is offered for
  613  sale.
  614         (b)Marketplace provider” means a person who facilitates a
  615  retail sale by a marketplace seller by listing or advertising
  616  for sale by the marketplace seller tangible personal property in
  617  a marketplace and who directly, or indirectly through agreements
  618  or arrangements with third parties, collects payment from the
  619  customer and transmits all or part of the payment to the
  620  marketplace seller, regardless of whether the marketplace
  621  provider receives compensation or other consideration in
  622  exchange for its services.
  623         1.The term does not include a person who solely provides
  624  travel agency services. As used in this subparagraph, the term
  625  “travel agency services” means arranging, booking, or otherwise
  626  facilitating for a commission, fee, or other consideration
  627  vacation or travel packages, rental cars, or other travel
  628  reservations; tickets for domestic or foreign travel by air,
  629  rail, ship, bus, or other mode of transportation; or hotel or
  630  other lodging accommodations.
  631         2.The term does not include a person who is a delivery
  632  network company unless the delivery network company is a
  633  registered dealer for purposes of this chapter and the delivery
  634  network company notifies all local merchants that sell through
  635  the delivery network company’s website or mobile application
  636  that the delivery network company is subject to the requirements
  637  of a marketplace provider under this section. As used in this
  638  subparagraph, the term:
  639         a.“Delivery network company” means a person who maintains
  640  a website or mobile application used to facilitate delivery
  641  services, the sale of local products, or both.
  642         b.“Delivery network courier” means a person who provides
  643  delivery services through a delivery network company website or
  644  mobile application using a personal means of transportation,
  645  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  646  scooter, or other similar means of transportation; using public
  647  transportation; or by walking.
  648         c.Delivery services” means the pickup and delivery by a
  649  delivery network courier of one or more local products from a
  650  local merchant to a customer, which may include the selection,
  651  collection, and purchase of the local product in connection with
  652  the delivery. The term does not include any delivery requiring
  653  more than 75 miles of travel from the local merchant to the
  654  customer.
  655         d.“Local merchant” means a kitchen, a restaurant, or a
  656  third-party merchant, including a grocery store, retail store,
  657  convenience store, or business of another type, which is not
  658  under common ownership or control of the delivery network
  659  company.
  660         e.Local product” means any tangible personal property,
  661  including food but excluding freight, mail, or a package to
  662  which postage has been affixed.
  663         3. The term does not include a payment processor business
  664  that processes payment transactions from various channels, such
  665  as charge cards, credit cards, or debit cards, and whose sole
  666  activity with respect to marketplace sales is to process payment
  667  transactions between two or more parties.
  668         (c) “Marketplace seller” means a person who has an
  669  agreement with a marketplace provider that is a dealer under
  670  this chapter and who makes retail sales of tangible personal
  671  property through a marketplace owned, operated, or controlled by
  672  the marketplace provider.
  673         (2)A marketplace provider that has a physical presence in
  674  this state or who is making or facilitating through a
  675  marketplace a substantial number of remote sales as defined in
  676  s. 212.0596(1) is a dealer for purposes of this chapter.
  677         (3)A marketplace provider that is a dealer under this
  678  chapter shall certify to its marketplace sellers that it will
  679  collect and remit the tax imposed under this chapter on taxable
  680  retail sales made through the marketplace. Such certification
  681  may be included in the agreement between the marketplace
  682  provider and the marketplace seller.
  683         (4)(a)A marketplace seller may not collect and remit the
  684  tax under this chapter on a taxable retail sale when the sale is
  685  made through the marketplace and the marketplace provider
  686  certifies, as required under subsection (3), that it will
  687  collect and remit such tax. A marketplace seller shall exclude
  688  such sales made through the marketplace from the marketplace
  689  seller’s tax return under s. 212.11.
  690         (b)1.A marketplace seller who has a physical presence in
  691  this state shall register and shall collect and remit the tax
  692  imposed under this chapter on all taxable retail sales made
  693  outside of the marketplace.
  694         2. A marketplace seller who is not described under
  695  subparagraph 1. but who makes a substantial number of remote
  696  sales as defined in s. 212.0596(1) shall register and shall
  697  collect and remit the tax imposed under this chapter on all
  698  taxable retail sales made outside of the marketplace. For the
  699  purpose of determining whether a marketplace seller made a
  700  substantial number of remote sales, the marketplace seller shall
  701  consider only those sales made outside of a marketplace.
  702         (5)(a)A marketplace provider that is a dealer under this
  703  chapter shall allow the department to examine and audit its
  704  books and records pursuant to s. 212.13. For retail sales
  705  facilitated through a marketplace, the department may not
  706  examine or audit the books and records of marketplace sellers,
  707  nor may the department assess marketplace sellers except to the
  708  extent that the marketplace provider seeks relief under
  709  paragraph (b). The department may examine, audit, and assess a
  710  marketplace seller for retail sales made outside of a
  711  marketplace under paragraph (4)(b). This paragraph does not
  712  provide relief to a marketplace seller who is under audit; has
  713  been issued a bill, notice, or demand for payment; or is under
  714  an administrative or judicial proceeding before July 1, 2021.
  715         (b)The marketplace provider is relieved of liability for
  716  the tax on the retail sale and the marketplace seller or
  717  customer is liable for the tax imposed under this chapter if the
  718  marketplace provider demonstrates to the department’s
  719  satisfaction that the marketplace provider made a reasonable
  720  effort to obtain accurate information related to the retail
  721  sales facilitated through the marketplace from the marketplace
  722  seller, but that the failure to collect and remit the correct
  723  amount of tax imposed under this chapter was due to the
  724  provision of incorrect or incomplete information to the
  725  marketplace provider by the marketplace seller. This paragraph
  726  does not apply to a retail sale for which the marketplace
  727  provider is the seller if the marketplace provider and the
  728  marketplace seller are related parties or if transactions
  729  between a marketplace seller and marketplace buyer are not
  730  conducted at arm’s length.
  731         (6)For purposes of registration pursuant to s. 212.18, a
  732  marketplace is deemed a separate place of business.
  733         (7)A marketplace provider and a marketplace seller may
  734  agree by contract or otherwise that if a marketplace provider
  735  pays the tax imposed under this chapter on a retail sale
  736  facilitated through a marketplace for a marketplace seller as a
  737  result of an audit or otherwise, the marketplace provider has
  738  the right to recover such tax and any associated interest and
  739  penalties from the marketplace seller.
  740         (8)This section may not be construed to authorize the
  741  state to collect sales tax from both the marketplace provider
  742  and the marketplace seller on the same retail sale.
  743         (9)Chapter 213 applies to the administration of this
  744  section to the extent that chapter does not conflict with this
  745  section.
  746         Section 7. Effective April 1, 2022, subsections (10) and
  747  (11) are added to section 212.05965, Florida Statutes, as
  748  created by this act, to read:
  749         212.05965 Taxation of marketplace sales.—
  750         (10) Notwithstanding any other law, the marketplace
  751  provider is also responsible for collecting and remitting any
  752  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  753  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  754  time of sale for taxable retail sales made through its
  755  marketplace.
  756         (11) Notwithstanding paragraph (4)(a), the marketplace
  757  provider and the marketplace seller may contractually agree to
  758  have the marketplace seller collect and remit all applicable
  759  taxes and fees if the marketplace seller:
  760         (a) Has annual United States gross sales of more than $1
  761  billion, including the gross sales of any related entities, and
  762  in the case of franchised entities, including the combined sales
  763  of all franchisees of a single franchisor;
  764         (b) Provides evidence to the marketplace provider that it
  765  is registered under s. 212.18; and
  766         (c) Notifies the department in a manner prescribed by the
  767  department that the marketplace seller will collect and remit
  768  all applicable taxes and fees on its sales through the
  769  marketplace and is liable for failure to collect or remit
  770  applicable taxes and fees on its sales.
  771         Section 8. Paragraph (c) of subsection (2) and paragraph
  772  (a) of subsection (5) of section 212.06, Florida Statutes, are
  773  amended to read:
  774         212.06 Sales, storage, use tax; collectible from dealers;
  775  “dealer” defined; dealers to collect from purchasers;
  776  legislative intent as to scope of tax.—
  777         (2)
  778         (c) The term “dealer” is further defined to mean every
  779  person, as used in this chapter, who sells at retail or who
  780  offers for sale at retail, or who has in his or her possession
  781  for sale at retail; or for use, consumption, or distribution; or
  782  for storage to be used or consumed in this state, tangible
  783  personal property as defined herein, including a retailer who
  784  transacts a substantial number of remote sales or a marketplace
  785  provider that has a physical presence in this state or that
  786  makes or facilitates through its marketplace a substantial
  787  number of remote sales mail order sale.
  788         (5)(a)1. Except as provided in subparagraph 2., it is not
  789  the intention of this chapter to levy a tax upon tangible
  790  personal property imported, produced, or manufactured in this
  791  state for export, provided that tangible personal property may
  792  not be considered as being imported, produced, or manufactured
  793  for export unless the importer, producer, or manufacturer
  794  delivers the same to a licensed exporter for exporting or to a
  795  common carrier for shipment outside the state or mails the same
  796  by United States mail to a destination outside the state; or, in
  797  the case of aircraft being exported under their own power to a
  798  destination outside the continental limits of the United States,
  799  by submission to the department of a duly signed and validated
  800  United States customs declaration, showing the departure of the
  801  aircraft from the continental United States; and further with
  802  respect to aircraft, the canceled United States registry of said
  803  aircraft; or in the case of parts and equipment installed on
  804  aircraft of foreign registry, by submission to the department of
  805  documentation, the extent of which shall be provided by rule,
  806  showing the departure of the aircraft from the continental
  807  United States; nor is it the intention of this chapter to levy a
  808  tax on any sale which the state is prohibited from taxing under
  809  the Constitution or laws of the United States. Every retail sale
  810  made to a person physically present at the time of sale shall be
  811  presumed to have been delivered in this state.
  812         2.a. Notwithstanding subparagraph 1., a tax is levied on
  813  each sale of tangible personal property to be transported to a
  814  cooperating state as defined in sub-subparagraph c., at the rate
  815  specified in sub-subparagraph d. However, a Florida dealer will
  816  be relieved from the requirements of collecting taxes pursuant
  817  to this subparagraph if the Florida dealer obtains from the
  818  purchaser an affidavit setting forth the purchaser’s name,
  819  address, state taxpayer identification number, and a statement
  820  that the purchaser is aware of his or her state’s use tax laws,
  821  is a registered dealer in Florida or another state, or is
  822  purchasing the tangible personal property for resale or is
  823  otherwise not required to pay the tax on the transaction. The
  824  department may, by rule, provide a form to be used for the
  825  purposes set forth herein.
  826         b. For purposes of this subparagraph, “a cooperating state”
  827  is one determined by the executive director of the department to
  828  cooperate satisfactorily with this state in collecting taxes on
  829  remote mail order sales. No state shall be so determined unless
  830  it meets all the following minimum requirements:
  831         (I) It levies and collects taxes on remote mail order sales
  832  of property transported from that state to persons in this
  833  state, as described in s. 212.0596, upon request of the
  834  department.
  835         (II) The tax so collected shall be at the rate specified in
  836  s. 212.05, not including any local option or tourist or
  837  convention development taxes collected pursuant to s. 125.0104
  838  or this chapter.
  839         (III) Such state agrees to remit to the department all
  840  taxes so collected no later than 30 days from the last day of
  841  the calendar quarter following their collection.
  842         (IV) Such state authorizes the department to audit dealers
  843  within its jurisdiction who make remote mail order sales that
  844  are the subject of s. 212.0596, or makes arrangements deemed
  845  adequate by the department for auditing them with its own
  846  personnel.
  847         (V) Such state agrees to provide to the department records
  848  obtained by it from retailers or dealers in such state showing
  849  delivery of tangible personal property into this state upon
  850  which no sales or use tax has been paid in a manner similar to
  851  that provided in sub-subparagraph g.
  852         c. For purposes of this subparagraph, “sales of tangible
  853  personal property to be transported to a cooperating state”
  854  means remote mail order sales to a person who is in the
  855  cooperating state at the time the order is executed, from a
  856  dealer who receives that order in this state.
  857         d. The tax levied by sub-subparagraph a. shall be at the
  858  rate at which such a sale would have been taxed pursuant to the
  859  cooperating state’s tax laws if consummated in the cooperating
  860  state by a dealer and a purchaser, both of whom were physically
  861  present in that state at the time of the sale.
  862         e. The tax levied by sub-subparagraph a., when collected,
  863  shall be held in the State Treasury in trust for the benefit of
  864  the cooperating state and shall be paid to it at a time agreed
  865  upon between the department, acting for this state, and the
  866  cooperating state or the department or agency designated by it
  867  to act for it; however, such payment shall in no event be made
  868  later than 30 days from the last day of the calendar quarter
  869  after the tax was collected. Funds held in trust for the benefit
  870  of a cooperating state shall not be subject to the service
  871  charges imposed by s. 215.20.
  872         f. The department is authorized to perform such acts and to
  873  provide such cooperation to a cooperating state with reference
  874  to the tax levied by sub-subparagraph a. as is required of the
  875  cooperating state by sub-subparagraph b.
  876         g. In furtherance of this act, dealers selling tangible
  877  personal property for delivery in another state shall make
  878  available to the department, upon request of the department,
  879  records of all tangible personal property so sold. Such records
  880  shall include a description of the property, the name and
  881  address of the purchaser, the name and address of the person to
  882  whom the property was sent, the purchase price of the property,
  883  information regarding whether sales tax was paid in this state
  884  on the purchase price, and such other information as the
  885  department may by rule prescribe.
  886         Section 9. Paragraph (b) of subsection (1) of section
  887  212.07, Florida Statutes, is amended to read:
  888         212.07 Sales, storage, use tax; tax added to purchase
  889  price; dealer not to absorb; liability of purchasers who cannot
  890  prove payment of the tax; penalties; general exemptions.—
  891         (1)
  892         (b) A resale must be in strict compliance with s. 212.18
  893  and the rules and regulations adopted thereunder. A dealer who
  894  makes a sale for resale that is not in strict compliance with s.
  895  212.18 and the rules and regulations adopted thereunder is
  896  liable for and must pay the tax. A dealer who makes a sale for
  897  resale shall document the exempt nature of the transaction, as
  898  established by rules adopted by the department, by retaining a
  899  copy of the purchaser’s resale certificate. In lieu of
  900  maintaining a copy of the certificate, a dealer may document,
  901  before the time of sale, an authorization number provided
  902  telephonically or electronically by the department, or by such
  903  other means established by rule of the department. The dealer
  904  may rely on a resale certificate issued pursuant to s.
  905  212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
  906  the purchaser, without seeking annual verification of the resale
  907  certificate if the dealer makes recurring sales to a purchaser
  908  in the normal course of business on a continual basis. For
  909  purposes of this paragraph, “recurring sales to a purchaser in
  910  the normal course of business” refers to a sale in which the
  911  dealer extends credit to the purchaser and records the debt as
  912  an account receivable, or in which the dealer sells to a
  913  purchaser who has an established cash or C.O.D. account, similar
  914  to an open credit account. For purposes of this paragraph,
  915  purchases are made from a selling dealer on a continual basis if
  916  the selling dealer makes, in the normal course of business,
  917  sales to the purchaser at least once in every 12-month period. A
  918  dealer may, through the informal protest provided for in s.
  919  213.21 and the rules of the department, provide the department
  920  with evidence of the exempt status of a sale. Consumer
  921  certificates of exemption executed by those exempt entities that
  922  were registered with the department at the time of sale, resale
  923  certificates provided by purchasers who were active dealers at
  924  the time of sale, and verification by the department of a
  925  purchaser’s active dealer status at the time of sale in lieu of
  926  a resale certificate shall be accepted by the department when
  927  submitted during the protest period, but may not be accepted in
  928  any proceeding under chapter 120 or any circuit court action
  929  instituted under chapter 72.
  930         Section 10. Paragraph (f) is added to subsection (4) of
  931  section 212.11, Florida Statutes, to read:
  932         212.11 Tax returns and regulations.—
  933         (4)
  934         (f)A marketplace provider that is a dealer under this
  935  chapter or a person who is required to collect and remit sales
  936  tax on remote sales shall file returns and pay taxes by
  937  electronic means under s. 213.755.
  938         Section 11. Paragraph (a) of subsection (1), paragraph (a)
  939  of subsection (5), and subsections (9), (10), (11), and (14) of
  940  section 212.12, Florida Statutes, are amended to read:
  941         212.12 Dealer’s credit for collecting tax; penalties for
  942  noncompliance; powers of Department of Revenue in dealing with
  943  delinquents; rounding brackets applicable to taxable
  944  transactions; records required.—
  945         (1)(a)1. Notwithstanding any other law and for the purpose
  946  of compensating persons granting licenses for and the lessors of
  947  real and personal property taxed hereunder, for the purpose of
  948  compensating dealers in tangible personal property, for the
  949  purpose of compensating dealers providing communication services
  950  and taxable services, for the purpose of compensating owners of
  951  places where admissions are collected, and for the purpose of
  952  compensating remitters of any taxes or fees reported on the same
  953  documents utilized for the sales and use tax, as compensation
  954  for the keeping of prescribed records, filing timely tax
  955  returns, and the proper accounting and remitting of taxes by
  956  them, such seller, person, lessor, dealer, owner, and remitter
  957  (except dealers who make mail order sales) who files the return
  958  required pursuant to s. 212.11 only by electronic means and who
  959  pays the amount due on such return only by electronic means
  960  shall be allowed 2.5 percent of the amount of the tax due,
  961  accounted for, and remitted to the department in the form of a
  962  deduction. However, if the amount of the tax due and remitted to
  963  the department by electronic means for the reporting period
  964  exceeds $1,200, an allowance is not allowed for all amounts in
  965  excess of $1,200. For purposes of this paragraph subparagraph,
  966  the term “electronic means” has the same meaning as provided in
  967  s. 213.755(2)(c).
  968         2. The executive director of the department is authorized
  969  to negotiate a collection allowance, pursuant to rules
  970  promulgated by the department, with a dealer who makes mail
  971  order sales. The rules of the department shall provide
  972  guidelines for establishing the collection allowance based upon
  973  the dealer’s estimated costs of collecting the tax, the volume
  974  and value of the dealer’s mail order sales to purchasers in this
  975  state, and the administrative and legal costs and likelihood of
  976  achieving collection of the tax absent the cooperation of the
  977  dealer. However, in no event shall the collection allowance
  978  negotiated by the executive director exceed 10 percent of the
  979  tax remitted for a reporting period.
  980         (5)(a) The department is authorized to audit or inspect the
  981  records and accounts of dealers defined herein, including audits
  982  or inspections of dealers who make remote mail order sales to
  983  the extent permitted by another state, and to correct by credit
  984  any overpayment of tax, and, in the event of a deficiency, an
  985  assessment shall be made and collected. No administrative
  986  finding of fact is necessary prior to the assessment of any tax
  987  deficiency.
  988         (9) Taxes imposed by this chapter upon the privilege of the
  989  use, consumption, storage for consumption, or sale of tangible
  990  personal property, admissions, license fees, rentals,
  991  communication services, and upon the sale or use of services as
  992  herein taxed shall be collected upon the basis of an addition of
  993  the tax imposed by this chapter to the total price of such
  994  admissions, license fees, rentals, communication or other
  995  services, or sale price of such article or articles that are
  996  purchased, sold, or leased at any one time by or to a customer
  997  or buyer; the dealer, or person charged herein, is required to
  998  pay a privilege tax in the amount of the tax imposed by this
  999  chapter on the total of his or her gross sales of tangible
 1000  personal property, admissions, license fees, and rentals, and
 1001  communication services or to collect a tax upon the sale or use
 1002  of services, and such person or dealer shall add the tax imposed
 1003  by this chapter to the price, license fee, rental, or
 1004  admissions, and communication or other services and collect the
 1005  total sum from the purchaser, admittee, licensee, lessee, or
 1006  consumer. The department shall make available in an electronic
 1007  format or otherwise the tax amounts and the following brackets
 1008  applicable to all transactions taxable at the rate of 6 percent:
 1009         (a) On single sales of less than 10 cents, no tax shall be
 1010  added.
 1011         (b) On single sales in amounts from 10 cents to 16 cents,
 1012  both inclusive, 1 cent shall be added for taxes.
 1013         (c) On sales in amounts from 17 cents to 33 cents, both
 1014  inclusive, 2 cents shall be added for taxes.
 1015         (d) On sales in amounts from 34 cents to 50 cents, both
 1016  inclusive, 3 cents shall be added for taxes.
 1017         (e) On sales in amounts from 51 cents to 66 cents, both
 1018  inclusive, 4 cents shall be added for taxes.
 1019         (f) On sales in amounts from 67 cents to 83 cents, both
 1020  inclusive, 5 cents shall be added for taxes.
 1021         (g) On sales in amounts from 84 cents to $1, both
 1022  inclusive, 6 cents shall be added for taxes.
 1023         (h) On sales in amounts of more than $1, 6 percent shall be
 1024  charged upon each dollar of price, plus the appropriate bracket
 1025  charge upon any fractional part of a dollar.
 1026         (10)(a) A dealer must calculate the tax due on the
 1027  privilege of the use, consumption, storage for consumption, or
 1028  sale of tangible personal property, admissions, license fees,
 1029  rentals, and upon the sale or use of services, based on a
 1030  rounding algorithm that meets the following criteria:
 1031         1. The computation of the tax must be carried to the third
 1032  decimal place.
 1033         2. The tax must be rounded to the whole cent using a method
 1034  that rounds up to the next cent whenever the third decimal place
 1035  is greater than four.
 1036         (b) A dealer may apply the rounding algorithm to the
 1037  aggregate tax amount computed on all taxable items on an invoice
 1038  or to the taxable amount on each individual item on the invoice
 1039  In counties which have adopted a discretionary sales surtax at
 1040  the rate of 1 percent, the department shall make available in an
 1041  electronic format or otherwise the tax amounts and the following
 1042  brackets applicable to all taxable transactions that would
 1043  otherwise have been transactions taxable at the rate of 6
 1044  percent:
 1045         (a)On single sales of less than 10 cents, no tax shall be
 1046  added.
 1047         (b) On single sales in amounts from 10 cents to 14 cents,
 1048  both inclusive, 1 cent shall be added for taxes.
 1049         (c) On sales in amounts from 15 cents to 28 cents, both
 1050  inclusive, 2 cents shall be added for taxes.
 1051         (d) On sales in amounts from 29 cents to 42 cents, both
 1052  inclusive, 3 cents shall be added for taxes.
 1053         (e) On sales in amounts from 43 cents to 57 cents, both
 1054  inclusive, 4 cents shall be added for taxes.
 1055         (f) On sales in amounts from 58 cents to 71 cents, both
 1056  inclusive, 5 cents shall be added for taxes.
 1057         (g) On sales in amounts from 72 cents to 85 cents, both
 1058  inclusive, 6 cents shall be added for taxes.
 1059         (h) On sales in amounts from 86 cents to $1, both
 1060  inclusive, 7 cents shall be added for taxes.
 1061         (i) On sales in amounts from $1 up to, and including, the
 1062  first $5,000 in price, 7 percent shall be charged upon each
 1063  dollar of price, plus the appropriate bracket charge upon any
 1064  fractional part of a dollar.
 1065         (j) On sales in amounts of more than $5,000 in price, 7
 1066  percent shall be added upon the first $5,000 in price, and 6
 1067  percent shall be added upon each dollar of price in excess of
 1068  the first $5,000 in price, plus the bracket charges upon any
 1069  fractional part of a dollar as provided for in subsection (9).
 1070         (11) The department shall make available in an electronic
 1071  format or otherwise the tax amounts and brackets applicable to
 1072  all taxable transactions that occur in counties that have a
 1073  surtax at a rate other than 1 percent which would otherwise have
 1074  been transactions taxable at the rate of 6 percent. Likewise,
 1075  the department shall make available in an electronic format or
 1076  otherwise the tax amounts and brackets applicable to
 1077  transactions taxable at 4.35 percent pursuant to s.
 1078  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1079  212.031(1) and on transactions which would otherwise have been
 1080  so taxable in counties which have adopted a discretionary sales
 1081  surtax.
 1082         (14) If it is determined upon audit that a dealer has
 1083  collected and remitted taxes by applying the applicable tax rate
 1084  to each transaction as described in subsection (9) and rounding
 1085  the tax due to the nearest whole cent rather than applying the
 1086  appropriate bracket system provided by law or department rule,
 1087  the dealer shall not be held liable for additional tax, penalty,
 1088  and interest resulting from such failure if:
 1089         (a) The dealer acted in a good faith belief that rounding
 1090  to the nearest whole cent was the proper method of determining
 1091  the amount of tax due on each taxable transaction.
 1092         (b) The dealer timely reported and remitted all taxes
 1093  collected on each taxable transaction.
 1094         (c) The dealer agrees in writing to future compliance with
 1095  the laws and rules concerning brackets applicable to the
 1096  dealer’s transactions.
 1097         Section 12. Present paragraphs (c) through (f) of
 1098  subsection (3) of section 212.18, Florida Statutes, are
 1099  redesignated as paragraphs (d) through (g), respectively, a new
 1100  paragraph (c) is added to that subsection, and present paragraph
 1101  (f) of that subsection is amended, to read:
 1102         212.18 Administration of law; registration of dealers;
 1103  rules.—
 1104         (3)
 1105         (c) A marketplace provider that is a dealer under this
 1106  chapter or a person who is required to collect and remit sales
 1107  tax on remote sales must file with the department an application
 1108  for a certificate of registration electronically.
 1109         (g)(f) As used in this paragraph, the term “exhibitor”
 1110  means a person who enters into an agreement authorizing the
 1111  display of tangible personal property or services at a
 1112  convention or a trade show. The following provisions apply to
 1113  the registration of exhibitors as dealers under this chapter:
 1114         1. An exhibitor whose agreement prohibits the sale of
 1115  tangible personal property or services subject to the tax
 1116  imposed in this chapter is not required to register as a dealer.
 1117         2. An exhibitor whose agreement provides for the sale at
 1118  wholesale only of tangible personal property or services subject
 1119  to the tax imposed by this chapter must obtain a resale
 1120  certificate from the purchasing dealer but is not required to
 1121  register as a dealer.
 1122         3. An exhibitor whose agreement authorizes the retail sale
 1123  of tangible personal property or services subject to the tax
 1124  imposed by this chapter must register as a dealer and collect
 1125  the tax on such sales.
 1126         4. An exhibitor who makes a remote mail order sale pursuant
 1127  to s. 212.0596 must register as a dealer.
 1128  
 1129  A person who conducts a convention or a trade show must make his
 1130  or her exhibitor’s agreements available to the department for
 1131  inspection and copying.
 1132         Section 13. Subsection (4) and paragraph (d) of subsection
 1133  (6) of section 212.20, Florida Statutes, are amended to read:
 1134         212.20 Funds collected, disposition; additional powers of
 1135  department; operational expense; refund of taxes adjudicated
 1136  unconstitutionally collected.—
 1137         (4) When there has been a final adjudication that any tax
 1138  pursuant to s. 212.0596 or s. 212.05965 was levied, collected,
 1139  or both, contrary to the Constitution of the United States or
 1140  the State Constitution, the department shall, in accordance with
 1141  rules, determine, based upon claims for refund and other
 1142  evidence and information, who paid such tax or taxes, and refund
 1143  to each such person the amount of tax paid. For purposes of this
 1144  subsection, a “final adjudication” is a decision of a court of
 1145  competent jurisdiction from which no appeal can be taken or from
 1146  which the official or officials of this state with authority to
 1147  make such decisions has or have decided not to appeal.
 1148         (6) Distribution of all proceeds under this chapter and ss.
 1149  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1150         (d) The proceeds of all other taxes and fees imposed
 1151  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1152  and (2)(b) shall be distributed as follows:
 1153         1. In any fiscal year, the greater of $500 million, minus
 1154  an amount equal to 4.6 percent of the proceeds of the taxes
 1155  collected pursuant to chapter 201, or 5.2 percent of all other
 1156  taxes and fees imposed pursuant to this chapter or remitted
 1157  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1158  monthly installments into the General Revenue Fund.
 1159         2. After the distribution under subparagraph 1., 8.9744
 1160  percent of the amount remitted by a sales tax dealer located
 1161  within a participating county pursuant to s. 218.61 shall be
 1162  transferred into the Local Government Half-cent Sales Tax
 1163  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1164  transferred shall be reduced by 0.1 percent, and the department
 1165  shall distribute this amount to the Public Employees Relations
 1166  Commission Trust Fund less $5,000 each month, which shall be
 1167  added to the amount calculated in subparagraph 3. and
 1168  distributed accordingly.
 1169         3. After the distribution under subparagraphs 1. and 2.,
 1170  0.0966 percent shall be transferred to the Local Government
 1171  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1172  to s. 218.65.
 1173         4. After the distributions under subparagraphs 1., 2., and
 1174  3., 2.0810 percent of the available proceeds shall be
 1175  transferred monthly to the Revenue Sharing Trust Fund for
 1176  Counties pursuant to s. 218.215.
 1177         5. After the distributions under subparagraphs 1., 2., and
 1178  3., 1.3653 percent of the available proceeds shall be
 1179  transferred monthly to the Revenue Sharing Trust Fund for
 1180  Municipalities pursuant to s. 218.215. If the total revenue to
 1181  be distributed pursuant to this subparagraph is at least as
 1182  great as the amount due from the Revenue Sharing Trust Fund for
 1183  Municipalities and the former Municipal Financial Assistance
 1184  Trust Fund in state fiscal year 1999-2000, no municipality shall
 1185  receive less than the amount due from the Revenue Sharing Trust
 1186  Fund for Municipalities and the former Municipal Financial
 1187  Assistance Trust Fund in state fiscal year 1999-2000. If the
 1188  total proceeds to be distributed are less than the amount
 1189  received in combination from the Revenue Sharing Trust Fund for
 1190  Municipalities and the former Municipal Financial Assistance
 1191  Trust Fund in state fiscal year 1999-2000, each municipality
 1192  shall receive an amount proportionate to the amount it was due
 1193  in state fiscal year 1999-2000.
 1194         6. Of the remaining proceeds:
 1195         a. In each fiscal year, the sum of $29,915,500 shall be
 1196  divided into as many equal parts as there are counties in the
 1197  state, and one part shall be distributed to each county. The
 1198  distribution among the several counties must begin each fiscal
 1199  year on or before January 5th and continue monthly for a total
 1200  of 4 months. If a local or special law required that any moneys
 1201  accruing to a county in fiscal year 1999-2000 under the then
 1202  existing provisions of s. 550.135 be paid directly to the
 1203  district school board, special district, or a municipal
 1204  government, such payment must continue until the local or
 1205  special law is amended or repealed. The state covenants with
 1206  holders of bonds or other instruments of indebtedness issued by
 1207  local governments, special districts, or district school boards
 1208  before July 1, 2000, that it is not the intent of this
 1209  subparagraph to adversely affect the rights of those holders or
 1210  relieve local governments, special districts, or district school
 1211  boards of the duty to meet their obligations as a result of
 1212  previous pledges or assignments or trusts entered into which
 1213  obligated funds received from the distribution to county
 1214  governments under then-existing s. 550.135. This distribution
 1215  specifically is in lieu of funds distributed under s. 550.135
 1216  before July 1, 2000.
 1217         b. The department shall distribute $166,667 monthly to each
 1218  applicant certified as a facility for a new or retained
 1219  professional sports franchise pursuant to s. 288.1162. Up to
 1220  $41,667 shall be distributed monthly by the department to each
 1221  certified applicant as defined in s. 288.11621 for a facility
 1222  for a spring training franchise. However, not more than $416,670
 1223  may be distributed monthly in the aggregate to all certified
 1224  applicants for facilities for spring training franchises.
 1225  Distributions begin 60 days after such certification and
 1226  continue for not more than 30 years, except as otherwise
 1227  provided in s. 288.11621. A certified applicant identified in
 1228  this sub-subparagraph may not receive more in distributions than
 1229  expended by the applicant for the public purposes provided in s.
 1230  288.1162(5) or s. 288.11621(3).
 1231         c. Beginning 30 days after notice by the Department of
 1232  Economic Opportunity to the Department of Revenue that an
 1233  applicant has been certified as the professional golf hall of
 1234  fame pursuant to s. 288.1168 and is open to the public, $166,667
 1235  shall be distributed monthly, for up to 300 months, to the
 1236  applicant.
 1237         d. Beginning 30 days after notice by the Department of
 1238  Economic Opportunity to the Department of Revenue that the
 1239  applicant has been certified as the International Game Fish
 1240  Association World Center facility pursuant to s. 288.1169, and
 1241  the facility is open to the public, $83,333 shall be distributed
 1242  monthly, for up to 168 months, to the applicant. This
 1243  distribution is subject to reduction pursuant to s. 288.1169.
 1244         e. The department shall distribute up to $83,333 monthly to
 1245  each certified applicant as defined in s. 288.11631 for a
 1246  facility used by a single spring training franchise, or up to
 1247  $166,667 monthly to each certified applicant as defined in s.
 1248  288.11631 for a facility used by more than one spring training
 1249  franchise. Monthly distributions begin 60 days after such
 1250  certification or July 1, 2016, whichever is later, and continue
 1251  for not more than 20 years to each certified applicant as
 1252  defined in s. 288.11631 for a facility used by a single spring
 1253  training franchise or not more than 25 years to each certified
 1254  applicant as defined in s. 288.11631 for a facility used by more
 1255  than one spring training franchise. A certified applicant
 1256  identified in this sub-subparagraph may not receive more in
 1257  distributions than expended by the applicant for the public
 1258  purposes provided in s. 288.11631(3).
 1259         f. Beginning 45 days after notice by the Department of
 1260  Economic Opportunity to the Department of Revenue that an
 1261  applicant has been approved by the Legislature and certified by
 1262  the Department of Economic Opportunity under s. 288.11625 or
 1263  upon a date specified by the Department of Economic Opportunity
 1264  as provided under s. 288.11625(6)(d), the department shall
 1265  distribute each month an amount equal to one-twelfth of the
 1266  annual distribution amount certified by the Department of
 1267  Economic Opportunity for the applicant. The department may not
 1268  distribute more than $13 million annually under this sub
 1269  subparagraph.
 1270         g. The department shall distribute $15,333 monthly to the
 1271  State Transportation Trust Fund.
 1272         h.(I)On or before July 25, 2021, August 25, 2021, and
 1273  September 25, 2021, the department shall distribute $324,533,334
 1274  in each of those months to the Unemployment Compensation Trust
 1275  Fund, less an adjustment for refunds issued from the General
 1276  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 1277  distribution. The adjustments made by the department to the
 1278  total distributions shall be equal to the total refunds made
 1279  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 1280  subtracted from any single distribution exceeds the
 1281  distribution, the department may not make that distribution and
 1282  must subtract the remaining balance from the next distribution.
 1283         (II)Beginning July 2022, and on or before the 25th day of
 1284  each month, the department shall distribute $90 million monthly
 1285  to the Unemployment Compensation Trust Fund.
 1286         (III)If the ending balance of the Unemployment
 1287  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 1288  of any month, as determined from United States Department of the
 1289  Treasury data, the Office of Economic and Demographic Research
 1290  shall certify to the department that the ending balance of the
 1291  trust fund exceeds such amount.
 1292         (IV)This sub-subparagraph is repealed, and the department
 1293  shall end monthly distributions under sub-sub-subparagraph (II),
 1294  on the date the department receives certification under sub-sub
 1295  subparagraph (III) or December 31, 2025, whichever is earlier.
 1296         7. All other proceeds must remain in the General Revenue
 1297  Fund.
 1298         Section 14. Paragraph (a) of subsection (1) of section
 1299  443.1216, Florida Statutes, is amended to read:
 1300         443.1216 Employment.—Employment, as defined in s. 443.036,
 1301  is subject to this chapter under the following conditions:
 1302         (1)(a) The employment subject to this chapter includes a
 1303  service performed, including a service performed in interstate
 1304  commerce, by:
 1305         1. An officer of a corporation.
 1306         2. An individual who, under the usual common-law rules
 1307  applicable in determining the employer-employee relationship, is
 1308  an employee. However, whenever a client, as defined in s.
 1309  443.036(18), which would otherwise be designated as an employing
 1310  unit has contracted with an employee leasing company to supply
 1311  it with workers, those workers are considered employees of the
 1312  employee leasing company. An employee leasing company may lease
 1313  corporate officers of the client to the client and other workers
 1314  to the client, except as prohibited by regulations of the
 1315  Internal Revenue Service. Employees of an employee leasing
 1316  company must be reported under the employee leasing company’s
 1317  tax identification number and contribution rate for work
 1318  performed for the employee leasing company.
 1319         a. However, except for the internal employees of an
 1320  employee leasing company, each employee leasing company may make
 1321  a separate one-time election to report and pay contributions
 1322  under the tax identification number and contribution rate for
 1323  each client of the employee leasing company. Under the client
 1324  method, an employee leasing company choosing this option must
 1325  assign leased employees to the client company that is leasing
 1326  the employees. The client method is solely a method to report
 1327  and pay unemployment contributions, and, whichever method is
 1328  chosen, such election may not impact any other aspect of state
 1329  law. An employee leasing company that elects the client method
 1330  must pay contributions at the rates assigned to each client
 1331  company.
 1332         (I) The election applies to all of the employee leasing
 1333  company’s current and future clients.
 1334         (II) The employee leasing company must notify the
 1335  Department of Revenue of its election by July 1, 2012, and such
 1336  election applies to reports and contributions for the first
 1337  quarter of the following calendar year. The notification must
 1338  include:
 1339         (A) A list of each client company and the unemployment
 1340  account number or, if one has not yet been issued, the federal
 1341  employment identification number, as established by the employee
 1342  leasing company upon the election to file by client method;
 1343         (B) A list of each client company’s current and previous
 1344  employees and their respective social security numbers for the
 1345  prior 3 state fiscal years or, if the client company has not
 1346  been a client for the prior 3 state fiscal years, such portion
 1347  of the prior 3 state fiscal years that the client company has
 1348  been a client must be supplied;
 1349         (C) The wage data and benefit charges associated with each
 1350  client company for the prior 3 state fiscal years or, if the
 1351  client company has not been a client for the prior 3 state
 1352  fiscal years, such portion of the prior 3 state fiscal years
 1353  that the client company has been a client must be supplied. If
 1354  the client company’s employment record is chargeable with
 1355  benefits for less than 8 calendar quarters while being a client
 1356  of the employee leasing company, the client company must pay
 1357  contributions at the initial rate of 2.7 percent; and
 1358         (D) The wage data and benefit charges for the prior 3 state
 1359  fiscal years that cannot be associated with a client company
 1360  must be reported and charged to the employee leasing company.
 1361         (III) Subsequent to choosing the client method, the
 1362  employee leasing company may not change its reporting method.
 1363         (IV) The employee leasing company shall file a Florida
 1364  Department of Revenue Employer’s Quarterly Report for each
 1365  client company by approved electronic means, and pay all
 1366  contributions by approved electronic means.
 1367         (V) For the purposes of calculating experience rates when
 1368  the client method is chosen, each client’s own benefit charges
 1369  and wage data experience while with the employee leasing company
 1370  determines each client’s tax rate where the client has been a
 1371  client of the employee leasing company for at least 8 calendar
 1372  quarters before the election. The client company shall continue
 1373  to report the nonleased employees under its tax rate.
 1374         (VI) The election is binding on each client of the employee
 1375  leasing company for as long as a written agreement is in effect
 1376  between the client and the employee leasing company pursuant to
 1377  s. 468.525(3)(a). If the relationship between the employee
 1378  leasing company and the client terminates, the client retains
 1379  the wage and benefit history experienced under the employee
 1380  leasing company.
 1381         (VII) Notwithstanding which election method the employee
 1382  leasing company chooses, the applicable client company is an
 1383  employing unit for purposes of s. 443.071. The employee leasing
 1384  company or any of its officers or agents are liable for any
 1385  violation of s. 443.071 engaged in by such persons or entities.
 1386  The applicable client company or any of its officers or agents
 1387  are liable for any violation of s. 443.071 engaged in by such
 1388  persons or entities. The employee leasing company or its
 1389  applicable client company is not liable for any violation of s.
 1390  443.071 engaged in by the other party or by the other party’s
 1391  officers or agents.
 1392         (VIII) If an employee leasing company fails to select the
 1393  client method of reporting not later than July 1, 2012, the
 1394  entity is required to report under the employee leasing
 1395  company’s tax identification number and contribution rate.
 1396         (IX) After an employee leasing company is licensed pursuant
 1397  to part XI of chapter 468, each newly licensed entity has 30
 1398  days after the date the license is granted to notify the tax
 1399  collection service provider in writing of their selection of the
 1400  client method. A newly licensed employee leasing company that
 1401  fails to timely select reporting pursuant to the client method
 1402  of reporting must report under the employee leasing company’s
 1403  tax identification number and contribution rate.
 1404         (X) Irrespective of the election, each transfer of trade or
 1405  business, including workforce, or a portion thereof, between
 1406  employee leasing companies is subject to the provisions of s.
 1407  443.131(3)(h) s. 443.131(3)(g) if, at the time of the transfer,
 1408  there is common ownership, management, or control between the
 1409  entities.
 1410         b. In addition to any other report required to be filed by
 1411  law, an employee leasing company shall submit a report to the
 1412  Labor Market Statistics Center within the Department of Economic
 1413  Opportunity which includes each client establishment and each
 1414  establishment of the leasing company, or as otherwise directed
 1415  by the department. The report must include the following
 1416  information for each establishment:
 1417         (I) The trade or establishment name;
 1418         (II) The former reemployment assistance account number, if
 1419  available;
 1420         (III) The former federal employer’s identification number,
 1421  if available;
 1422         (IV) The industry code recognized and published by the
 1423  United States Office of Management and Budget, if available;
 1424         (V) A description of the client’s primary business activity
 1425  in order to verify or assign an industry code;
 1426         (VI) The address of the physical location;
 1427         (VII) The number of full-time and part-time employees who
 1428  worked during, or received pay that was subject to reemployment
 1429  assistance taxes for, the pay period including the 12th of the
 1430  month for each month of the quarter;
 1431         (VIII) The total wages subject to reemployment assistance
 1432  taxes paid during the calendar quarter;
 1433         (IX) An internal identification code to uniquely identify
 1434  each establishment of each client;
 1435         (X) The month and year that the client entered into the
 1436  contract for services; and
 1437         (XI) The month and year that the client terminated the
 1438  contract for services.
 1439         c. The report must be submitted electronically or in a
 1440  manner otherwise prescribed by the Department of Economic
 1441  Opportunity in the format specified by the Bureau of Labor
 1442  Statistics of the United States Department of Labor for its
 1443  Multiple Worksite Report for Professional Employer
 1444  Organizations. The report must be provided quarterly to the
 1445  Labor Market Statistics Center within the department, or as
 1446  otherwise directed by the department, and must be filed by the
 1447  last day of the month immediately after the end of the calendar
 1448  quarter. The information required in sub-sub-subparagraphs b.(X)
 1449  and (XI) need be provided only in the quarter in which the
 1450  contract to which it relates was entered into or terminated. The
 1451  sum of the employment data and the sum of the wage data in this
 1452  report must match the employment and wages reported in the
 1453  reemployment assistance quarterly tax and wage report.
 1454         d. The department shall adopt rules as necessary to
 1455  administer this subparagraph, and may administer, collect,
 1456  enforce, and waive the penalty imposed by s. 443.141(1)(b) for
 1457  the report required by this subparagraph.
 1458         e. For the purposes of this subparagraph, the term
 1459  “establishment” means any location where business is conducted
 1460  or where services or industrial operations are performed.
 1461         3. An individual other than an individual who is an
 1462  employee under subparagraph 1. or subparagraph 2., who performs
 1463  services for remuneration for any person:
 1464         a. As an agent-driver or commission-driver engaged in
 1465  distributing meat products, vegetable products, fruit products,
 1466  bakery products, beverages other than milk, or laundry or
 1467  drycleaning services for his or her principal.
 1468         b. As a traveling or city salesperson engaged on a full
 1469  time basis in the solicitation on behalf of, and the
 1470  transmission to, his or her principal of orders from
 1471  wholesalers, retailers, contractors, or operators of hotels,
 1472  restaurants, or other similar establishments for merchandise for
 1473  resale or supplies for use in the business operations. This sub
 1474  subparagraph does not apply to an agent-driver or a commission
 1475  driver and does not apply to sideline sales activities performed
 1476  on behalf of a person other than the salesperson’s principal.
 1477         4. The services described in subparagraph 3. are employment
 1478  subject to this chapter only if:
 1479         a. The contract of service contemplates that substantially
 1480  all of the services are to be performed personally by the
 1481  individual;
 1482         b. The individual does not have a substantial investment in
 1483  facilities used in connection with the services, other than
 1484  facilities used for transportation; and
 1485         c. The services are not in the nature of a single
 1486  transaction that is not part of a continuing relationship with
 1487  the person for whom the services are performed.
 1488         Section 15. Effective upon becoming a law and applying
 1489  retroactively to April 1, 2020, present paragraphs (f) through
 1490  (k) of subsection (3) of section 443.131, Florida Statutes, are
 1491  redesignated as paragraphs (g) through (l), respectively, a new
 1492  paragraph (f) is added to that subsection, and paragraphs (b)
 1493  and (e) of that subsection are amended, to read:
 1494         443.131 Contributions.—
 1495         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
 1496  EXPERIENCE.—
 1497         (b) Benefit ratio.—
 1498         1. As used in this paragraph, the term “annual payroll”
 1499  means the calendar quarter taxable payroll reported to the tax
 1500  collection service provider for the quarters used in computing
 1501  the benefit ratio. The term does not include a penalty resulting
 1502  from the untimely filing of required wage and tax reports. All
 1503  of the taxable payroll reported to the tax collection service
 1504  provider by the end of the quarter preceding the quarter for
 1505  which the contribution rate is to be computed must be used in
 1506  the computation.
 1507         2. As used in this paragraph, the term “benefits charged to
 1508  the employer’s employment record” means the amount of benefits
 1509  paid to individuals multiplied by:
 1510         a. For benefits paid prior to July 1, 2007, 1.
 1511         b. For benefits paid during the period beginning on July 1,
 1512  2007, and ending March 31, 2011, 0.90.
 1513         c. For benefits paid after March 31, 2011, 1.
 1514         d.For benefits paid during the period beginning April 1,
 1515  2020, and ending December 31, 2020, 0.
 1516         e.For benefits paid during the period beginning January 1,
 1517  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1518  in accordance with paragraph (f).
 1519         3. For each calendar year, the tax collection service
 1520  provider shall compute a benefit ratio for each employer whose
 1521  employment record was chargeable for benefits during the 12
 1522  consecutive quarters ending June 30 of the calendar year
 1523  preceding the calendar year for which the benefit ratio is
 1524  computed. An employer’s benefit ratio is the quotient obtained
 1525  by dividing the total benefits charged to the employer’s
 1526  employment record during the 3-year period ending June 30 of the
 1527  preceding calendar year by the total of the employer’s annual
 1528  payroll for the 3-year period ending June 30 of the preceding
 1529  calendar year. The benefit ratio shall be computed to the fifth
 1530  decimal place and rounded to the fourth decimal place.
 1531         4. The tax collection service provider shall compute a
 1532  benefit ratio for each employer who was not previously eligible
 1533  under subparagraph 3., whose contribution rate is set at the
 1534  initial contribution rate in paragraph (2)(a), and whose
 1535  employment record was chargeable for benefits during at least 8
 1536  calendar quarters immediately preceding the calendar quarter for
 1537  which the benefit ratio is computed. The employer’s benefit
 1538  ratio is the quotient obtained by dividing the total benefits
 1539  charged to the employer’s employment record during the first 6
 1540  of the 8 completed calendar quarters immediately preceding the
 1541  calendar quarter for which the benefit ratio is computed by the
 1542  total of the employer’s annual payroll during the first 7 of the
 1543  9 completed calendar quarters immediately preceding the calendar
 1544  quarter for which the benefit ratio is computed. The benefit
 1545  ratio shall be computed to the fifth decimal place and rounded
 1546  to the fourth decimal place and applies for the remainder of the
 1547  calendar year. The employer must subsequently be rated on an
 1548  annual basis using up to 12 calendar quarters of benefits
 1549  charged and up to 12 calendar quarters of annual payroll. That
 1550  employer’s benefit ratio is the quotient obtained by dividing
 1551  the total benefits charged to the employer’s employment record
 1552  by the total of the employer’s annual payroll during the
 1553  quarters used in his or her first computation plus the
 1554  subsequent quarters reported through June 30 of the preceding
 1555  calendar year. Each subsequent calendar year, the rate shall be
 1556  computed under subparagraph 3. The tax collection service
 1557  provider shall assign a variation from the standard rate of
 1558  contributions in paragraph (c) on a quarterly basis to each
 1559  eligible employer in the same manner as an assignment for a
 1560  calendar year under paragraph (e).
 1561         (e) Assignment of variations from the standard rate.—
 1562         1. As used in this paragraph, the terms “total benefit
 1563  payments,” “benefits paid to an individual,” and “benefits
 1564  charged to the employment record of an employer” mean the amount
 1565  of benefits paid to individuals multiplied by:
 1566         a. For benefits paid prior to July 1, 2007, 1.
 1567         b. For benefits paid during the period beginning on July 1,
 1568  2007, and ending March 31, 2011, 0.90.
 1569         c. For benefits paid after March 31, 2011, 1.
 1570         d.For benefits paid during the period beginning April 1,
 1571  2020, and ending December 31, 2020, 0.
 1572         e.For benefits paid during the period beginning January 1,
 1573  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1574  in accordance with paragraph (f).
 1575         2. For the calculation of contribution rates effective
 1576  January 1, 2012, and thereafter:
 1577         a. The tax collection service provider shall assign a
 1578  variation from the standard rate of contributions for each
 1579  calendar year to each eligible employer. In determining the
 1580  contribution rate, varying from the standard rate to be assigned
 1581  each employer, adjustment factors computed under sub-sub
 1582  subparagraphs (I)-(IV) are added to the benefit ratio. This
 1583  addition shall be accomplished in two steps by adding a variable
 1584  adjustment factor and a final adjustment factor. The sum of
 1585  these adjustment factors computed under sub-sub-subparagraphs
 1586  (I)-(IV) shall first be algebraically summed. The sum of these
 1587  adjustment factors shall next be divided by a gross benefit
 1588  ratio determined as follows: Total benefit payments for the 3
 1589  year period described in subparagraph (b)3. are charged to
 1590  employers eligible for a variation from the standard rate, minus
 1591  excess payments for the same period, divided by taxable payroll
 1592  entering into the computation of individual benefit ratios for
 1593  the calendar year for which the contribution rate is being
 1594  computed. The ratio of the sum of the adjustment factors
 1595  computed under sub-sub-subparagraphs (I)-(IV) to the gross
 1596  benefit ratio is multiplied by each individual benefit ratio
 1597  that is less than the maximum contribution rate to obtain
 1598  variable adjustment factors; except that if the sum of an
 1599  employer’s individual benefit ratio and variable adjustment
 1600  factor exceeds the maximum contribution rate, the variable
 1601  adjustment factor is reduced in order for the sum to equal the
 1602  maximum contribution rate. The variable adjustment factor for
 1603  each of these employers is multiplied by his or her taxable
 1604  payroll entering into the computation of his or her benefit
 1605  ratio. The sum of these products is divided by the taxable
 1606  payroll of the employers who entered into the computation of
 1607  their benefit ratios. The resulting ratio is subtracted from the
 1608  sum of the adjustment factors computed under sub-sub
 1609  subparagraphs (I)-(IV) to obtain the final adjustment factor.
 1610  The variable adjustment factors and the final adjustment factor
 1611  must be computed to five decimal places and rounded to the
 1612  fourth decimal place. This final adjustment factor is added to
 1613  the variable adjustment factor and benefit ratio of each
 1614  employer to obtain each employer’s contribution rate. An
 1615  employer’s contribution rate may not, however, be rounded to
 1616  less than 0.1 percent. In determining the contribution rate,
 1617  varying from the standard rate to be assigned, the computation
 1618  shall exclude any benefit that is excluded by the multipliers
 1619  under subparagraph (b)2. and subparagraph 1. The computation of
 1620  the contribution rate, varying from the standard rate to be
 1621  assigned, shall also exclude any benefit paid as a result of a
 1622  governmental order related to COVID-19 to close or reduce
 1623  capacity of a business. In addition, the contribution rate for
 1624  the 2021 and 2022 calendar years shall be calculated without the
 1625  application of the positive adjustment factor in sub-sub
 1626  subparagraph (III).
 1627         (I) An adjustment factor for noncharge benefits is computed
 1628  to the fifth decimal place and rounded to the fourth decimal
 1629  place by dividing the amount of noncharge benefits during the 3
 1630  year period described in subparagraph (b)3. by the taxable
 1631  payroll of employers eligible for a variation from the standard
 1632  rate who have a benefit ratio for the current year which is less
 1633  than the maximum contribution rate. For purposes of computing
 1634  this adjustment factor, the taxable payroll of these employers
 1635  is the taxable payrolls for the 3 years ending June 30 of the
 1636  current calendar year as reported to the tax collection service
 1637  provider by September 30 of the same calendar year. As used in
 1638  this sub-sub-subparagraph, the term “noncharge benefits” means
 1639  benefits paid to an individual, as adjusted pursuant to
 1640  subparagraph (b)2. and subparagraph 1., from the Unemployment
 1641  Compensation Trust Fund, but which were not charged to the
 1642  employment record of any employer, but excluding any benefit
 1643  paid as a result of a governmental order related to COVID-19 to
 1644  close or reduce capacity of a business.
 1645         (II) An adjustment factor for excess payments is computed
 1646  to the fifth decimal place, and rounded to the fourth decimal
 1647  place by dividing the total excess payments during the 3-year
 1648  period described in subparagraph (b)3. by the taxable payroll of
 1649  employers eligible for a variation from the standard rate who
 1650  have a benefit ratio for the current year which is less than the
 1651  maximum contribution rate. For purposes of computing this
 1652  adjustment factor, the taxable payroll of these employers is the
 1653  same figure used to compute the adjustment factor for noncharge
 1654  benefits under sub-sub-subparagraph (I). As used in this sub
 1655  subparagraph, the term “excess payments” means the amount of
 1656  benefits charged to the employment record of an employer, as
 1657  adjusted pursuant to subparagraph (b)2. and subparagraph 1.,
 1658  during the 3-year period described in subparagraph (b)3., but
 1659  excluding any benefit paid as a result of a governmental order
 1660  related to COVID-19 to close or reduce capacity of a business,
 1661  less the product of the maximum contribution rate and the
 1662  employer’s taxable payroll for the 3 years ending June 30 of the
 1663  current calendar year as reported to the tax collection service
 1664  provider by September 30 of the same calendar year. As used in
 1665  this sub-sub-subparagraph, the term “total excess payments”
 1666  means the sum of the individual employer excess payments for
 1667  those employers that were eligible for assignment of a
 1668  contribution rate different from the standard rate.
 1669         (III) With respect to computing a positive adjustment
 1670  factor:
 1671         (A) Beginning January 1, 2012, if the balance of the
 1672  Unemployment Compensation Trust Fund on September 30 of the
 1673  calendar year immediately preceding the calendar year for which
 1674  the contribution rate is being computed is less than 4 percent
 1675  of the taxable payrolls for the year ending June 30 as reported
 1676  to the tax collection service provider by September 30 of that
 1677  calendar year, a positive adjustment factor shall be computed.
 1678  The positive adjustment factor is computed annually to the fifth
 1679  decimal place and rounded to the fourth decimal place by
 1680  dividing the sum of the total taxable payrolls for the year
 1681  ending June 30 of the current calendar year as reported to the
 1682  tax collection service provider by September 30 of that calendar
 1683  year into a sum equal to one-fifth of the difference between the
 1684  balance of the fund as of September 30 of that calendar year and
 1685  the sum of 5 percent of the total taxable payrolls for that
 1686  year. The positive adjustment factor remains in effect for
 1687  subsequent years until the balance of the Unemployment
 1688  Compensation Trust Fund as of September 30 of the year
 1689  immediately preceding the effective date of the contribution
 1690  rate equals or exceeds 4 percent of the taxable payrolls for the
 1691  year ending June 30 of the current calendar year as reported to
 1692  the tax collection service provider by September 30 of that
 1693  calendar year.
 1694         (B) Beginning January 1, 2018, and for each year
 1695  thereafter, the positive adjustment shall be computed by
 1696  dividing the sum of the total taxable payrolls for the year
 1697  ending June 30 of the current calendar year as reported to the
 1698  tax collection service provider by September 30 of that calendar
 1699  year into a sum equal to one-fourth of the difference between
 1700  the balance of the fund as of September 30 of that calendar year
 1701  and the sum of 5 percent of the total taxable payrolls for that
 1702  year. The positive adjustment factor remains in effect for
 1703  subsequent years until the balance of the Unemployment
 1704  Compensation Trust Fund as of September 30 of the year
 1705  immediately preceding the effective date of the contribution
 1706  rate equals or exceeds 4 percent of the taxable payrolls for the
 1707  year ending June 30 of the current calendar year as reported to
 1708  the tax collection service provider by September 30 of that
 1709  calendar year.
 1710         (IV) If, beginning January 1, 2015, and each year
 1711  thereafter, the balance of the Unemployment Compensation Trust
 1712  Fund as of September 30 of the year immediately preceding the
 1713  calendar year for which the contribution rate is being computed
 1714  exceeds 5 percent of the taxable payrolls for the year ending
 1715  June 30 of the current calendar year as reported to the tax
 1716  collection service provider by September 30 of that calendar
 1717  year, a negative adjustment factor must be computed. The
 1718  negative adjustment factor shall be computed annually beginning
 1719  on January 1, 2015, and each year thereafter, to the fifth
 1720  decimal place and rounded to the fourth decimal place by
 1721  dividing the sum of the total taxable payrolls for the year
 1722  ending June 30 of the current calendar year as reported to the
 1723  tax collection service provider by September 30 of the calendar
 1724  year into a sum equal to one-fourth of the difference between
 1725  the balance of the fund as of September 30 of the current
 1726  calendar year and 5 percent of the total taxable payrolls of
 1727  that year. The negative adjustment factor remains in effect for
 1728  subsequent years until the balance of the Unemployment
 1729  Compensation Trust Fund as of September 30 of the year
 1730  immediately preceding the effective date of the contribution
 1731  rate is less than 5 percent, but more than 4 percent of the
 1732  taxable payrolls for the year ending June 30 of the current
 1733  calendar year as reported to the tax collection service provider
 1734  by September 30 of that calendar year. The negative adjustment
 1735  authorized by this section is suspended in any calendar year in
 1736  which repayment of the principal amount of an advance received
 1737  from the federal Unemployment Compensation Trust Fund under 42
 1738  U.S.C. s. 1321 is due to the Federal Government.
 1739         (V) The maximum contribution rate that may be assigned to
 1740  an employer is 5.4 percent, except employers participating in an
 1741  approved short-time compensation plan may be assigned a maximum
 1742  contribution rate that is 1 percent greater than the maximum
 1743  contribution rate for other employers in any calendar year in
 1744  which short-time compensation benefits are charged to the
 1745  employer’s employment record.
 1746         (VI) As used in this subsection, “taxable payroll” shall be
 1747  determined by excluding any part of the remuneration paid to an
 1748  individual by an employer for employment during a calendar year
 1749  in excess of the first $7,000. Beginning January 1, 2012,
 1750  “taxable payroll” shall be determined by excluding any part of
 1751  the remuneration paid to an individual by an employer for
 1752  employment during a calendar year as described in s.
 1753  443.1217(2). For the purposes of the employer rate calculation
 1754  that will take effect in January 1, 2012, and in January 1,
 1755  2013, the tax collection service provider shall use the data
 1756  available for taxable payroll from 2009 based on excluding any
 1757  part of the remuneration paid to an individual by an employer
 1758  for employment during a calendar year in excess of the first
 1759  $7,000, and from 2010 and 2011, the data available for taxable
 1760  payroll based on excluding any part of the remuneration paid to
 1761  an individual by an employer for employment during a calendar
 1762  year in excess of the first $8,500.
 1763         b. If the transfer of an employer’s employment record to an
 1764  employing unit under paragraph (g) (f) which, before the
 1765  transfer, was an employer, the tax collection service provider
 1766  shall recompute a benefit ratio for the successor employer based
 1767  on the combined employment records and reassign an appropriate
 1768  contribution rate to the successor employer effective on the
 1769  first day of the calendar quarter immediately after the
 1770  effective date of the transfer.
 1771         3.The tax collection service provider shall reissue rates
 1772  for the 2021 calendar year. However, an employer shall continue
 1773  to timely file its employer’s quarterly reports and pay the
 1774  contributions due in a timely manner in accordance with the
 1775  rules of the Department of Economic Opportunity. The Department
 1776  of Revenue shall post the revised rates on its website to enable
 1777  employers to securely review the revised rates. For
 1778  contributions for the first quarter of the 2021 calendar year,
 1779  if any employer remits to the tax collection service provider an
 1780  amount in excess of the amount that would be due as calculated
 1781  pursuant to this paragraph, the tax collection service provider
 1782  shall refund the excess amount from the amount erroneously
 1783  collected. Notwithstanding s. 443.141(6), refunds issued through
 1784  August 31, 2021, for first quarter 2021 contributions must be
 1785  paid from the General Revenue Fund.
 1786         4.The tax collection service provider shall calculate and
 1787  assign contribution rates effective January 1, 2022, through
 1788  December 31, 2022, excluding any benefit charge that is excluded
 1789  by the multipliers under subparagraph (b)2. and subparagraph 1.;
 1790  without the application of the positive adjustment factor in
 1791  sub-sub-subparagraph 2.a.(III); and without the inclusion of any
 1792  benefit charge directly related to COVID-19 as a result of a
 1793  governmental order to close or reduce capacity of a business, as
 1794  determined by the Department of Economic Opportunity, for each
 1795  employer who is eligible for a variation from the standard rate
 1796  pursuant to paragraph (d). The Department of Economic
 1797  Opportunity shall provide the tax collection service provider
 1798  with all necessary benefit charge information by August 1, 2021,
 1799  including specific information for adjustments related to COVID
 1800  19 charges resulting from a governmental order to close or
 1801  reduce capacity of a business, to enable the tax collection
 1802  service provider to calculate and issue tax rates effective
 1803  January 1, 2022. The tax collection service provider shall
 1804  calculate and post rates for the 2022 calendar year by March 1,
 1805  2022.
 1806         5.Subject to subparagraph 6., the tax collection service
 1807  provider shall calculate and assign contribution rates effective
 1808  January 1, 2023, through December 31, 2025, excluding any
 1809  benefit charge that is excluded by the multipliers under
 1810  subparagraph (b)2. and subparagraph 1.; without the application
 1811  of the positive adjustment factor in sub-sub-subparagraph
 1812  2.a.(III); and without the inclusion of any benefit charge
 1813  directly related to COVID-19 as a result of a governmental order
 1814  to close or reduce capacity of a business, as determined by the
 1815  Department of Economic Opportunity, for each employer who is
 1816  eligible for a variation from the standard rate pursuant to
 1817  paragraph (d). The Department of Economic Opportunity shall
 1818  provide the tax collection service provider with all necessary
 1819  benefit charge information by August 1 of each year, including
 1820  specific information for adjustments related to COVID-19 charges
 1821  resulting from a governmental order to close or reduce capacity
 1822  of a business, to enable the tax collection service provider to
 1823  calculate and issue tax rates effective the following January.
 1824         6.If the balance of the Unemployment Compensation Trust
 1825  Fund on June 30 of any year exceeds $4,071,519,600, subparagraph
 1826  5. is repealed for rates effective the following years. The
 1827  Office of Economic and Demographic Research shall advise the tax
 1828  collection service provider of the balance of the trust fund on
 1829  June 30 by August 1 of that year. After the repeal of
 1830  subparagraph 5. and notwithstanding the dates specified in that
 1831  subparagraph, the tax collection service provider shall
 1832  calculate and assign contribution rates for each subsequent
 1833  calendar year as otherwise provided in this section.
 1834         (f)Adjustment in benefit ratio multiplier.For purposes of
 1835  calculating the benefits charged for the period beginning
 1836  January 1, 2021, and ending June 30, 2021, pursuant to sub
 1837  subparagraphs (b)2.e. and (e)1.e., the amount of benefits paid
 1838  to individuals shall be multiplied by 1, unless such calculation
 1839  results in estimated total contributions of more than $475.5
 1840  million for calendar year 2022 as estimated by the Office of
 1841  Economic and Demographic Research, based on the preliminary 2022
 1842  computed rate. If the estimated total contributions calculated
 1843  are more than $475.5 million, the multiplier in sub
 1844  subparagraphs (b)2.e. and (e)1.e. shall be reduced by increments
 1845  of 0.05 until the estimated total contributions are $475.5
 1846  million or less. The Office of Economic and Demographic Research
 1847  shall provide the incremental reduction, if any, to the tax
 1848  collection service provider by January 1, 2022.
 1849         Section 16. Subsection (1) of section 443.191, Florida
 1850  Statutes, is amended to read:
 1851         443.191 Unemployment Compensation Trust Fund; establishment
 1852  and control.—
 1853         (1) There is established, as a separate trust fund apart
 1854  from all other public funds of this state, an Unemployment
 1855  Compensation Trust Fund, which shall be administered by the
 1856  Department of Economic Opportunity exclusively for the purposes
 1857  of this chapter. The fund must consist of:
 1858         (a) All contributions and reimbursements collected under
 1859  this chapter;
 1860         (b) Interest earned on any moneys in the fund;
 1861         (c) Any property or securities acquired through the use of
 1862  moneys belonging to the fund;
 1863         (d) All earnings of these properties or securities;
 1864         (e) All money credited to this state’s account in the
 1865  federal Unemployment Compensation Trust Fund under 42 U.S.C. s.
 1866  1103;
 1867         (f) All money collected for penalties imposed pursuant to
 1868  s. 443.151(6)(a); and
 1869         (g) Advances on the amount in the federal Unemployment
 1870  Compensation Trust Fund credited to the state under 42 U.S.C. s.
 1871  1321, as requested by the Governor or the Governor’s designee;
 1872  and
 1873         (h) All money deposited in this account as a distribution
 1874  pursuant to s. 212.20(6)(d)6.h.
 1875  
 1876  Except as otherwise provided in s. 443.1313(4), all moneys in
 1877  the fund must be mingled and undivided.
 1878         Section 17. Paragraph (b) of subsection (1) of section
 1879  212.04, Florida Statutes, is amended to read:
 1880         212.04 Admissions tax; rate, procedure, enforcement.—
 1881         (1)
 1882         (b) For the exercise of such privilege, a tax is levied at
 1883  the rate of 6 percent of sales price, or the actual value
 1884  received from such admissions, which 6 percent shall be added to
 1885  and collected with all such admissions from the purchaser
 1886  thereof, and such tax shall be paid for the exercise of the
 1887  privilege as defined in the preceding paragraph. Each ticket
 1888  must show on its face the actual sales price of the admission,
 1889  or each dealer selling the admission must prominently display at
 1890  the box office or other place where the admission charge is made
 1891  a notice disclosing the price of the admission, and the tax
 1892  shall be computed and collected on the basis of the actual price
 1893  of the admission charged by the dealer. The sale price or actual
 1894  value of admission shall, for the purpose of this chapter, be
 1895  that price remaining after deduction of federal taxes and state
 1896  or locally imposed or authorized seat surcharges, taxes, or
 1897  fees, if any, imposed upon such admission. The sale price or
 1898  actual value does not include separately stated ticket service
 1899  charges that are imposed by a facility ticket office or a
 1900  ticketing service and added to a separately stated, established
 1901  ticket price. The rate of tax on each admission shall be
 1902  according to the algorithm provided in s. 212.12 brackets
 1903  established by s. 212.12(9).
 1904         Section 18. Subsection (6) of section 212.0506, Florida
 1905  Statutes, is amended to read:
 1906         212.0506 Taxation of service warranties.—
 1907         (6) This tax shall be due and payable according to the
 1908  algorithm provided brackets set forth in s. 212.12.
 1909         Section 19. Subsection (3) of section 213.015, Florida
 1910  Statutes, is amended to read:
 1911         213.015 Taxpayer rights.—There is created a Florida
 1912  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
 1913  and property of Florida taxpayers are adequately safeguarded and
 1914  protected during tax assessment, collection, and enforcement
 1915  processes administered under the revenue laws of this state. The
 1916  Taxpayer’s Bill of Rights compiles, in one document, brief but
 1917  comprehensive statements which explain, in simple, nontechnical
 1918  terms, the rights and obligations of the Department of Revenue
 1919  and taxpayers. Section 192.0105 provides additional rights
 1920  afforded to payors of property taxes and assessments. The rights
 1921  afforded taxpayers to ensure that their privacy and property are
 1922  safeguarded and protected during tax assessment and collection
 1923  are available only insofar as they are implemented in other
 1924  parts of the Florida Statutes or rules of the Department of
 1925  Revenue. The rights so guaranteed Florida taxpayers in the
 1926  Florida Statutes and the departmental rules are:
 1927         (3) The right to be represented or advised by counsel or
 1928  other qualified representatives at any time in administrative
 1929  interactions with the department, the right to procedural
 1930  safeguards with respect to recording of interviews during tax
 1931  determination or collection processes conducted by the
 1932  department, the right to be treated in a professional manner by
 1933  department personnel, and the right to have audits, inspections
 1934  of records, and interviews conducted at a reasonable time and
 1935  place except in criminal and internal investigations (see ss.
 1936  198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
 1937  211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (12) (13),
 1938  212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
 1939         Section 20. (1) For the period of July 1, 2021, through
 1940  September 30, 2021, a taxpayer may calculate the tax due under
 1941  chapter 212, Florida Statutes, by applying s. 212.12, Florida
 1942  Statutes, as amended by this act, or by applying the appropriate
 1943  bracket system pursuant to former s. 212.12, Florida Statutes
 1944  2020.
 1945         (2) This section does not establish a right to a refund or
 1946  credit of taxes already paid.
 1947         (3) This section is repealed October 1, 2021.
 1948         Section 21. Subsection (5) of section 213.27, Florida
 1949  Statutes, is amended to read:
 1950         213.27 Contracts with debt collection agencies and certain
 1951  vendors.—
 1952         (5) The department may, for the purpose of ascertaining the
 1953  amount of or collecting any taxes due from a person making or
 1954  facilitating remote sales under s. 212.0596 or s. 212.05965
 1955  doing mail order business in this state, contract with any
 1956  auditing agency doing business within or without this state for
 1957  the purpose of conducting an audit of such person mail order
 1958  business; however, such audit agency may not conduct an audit on
 1959  behalf of the department of any person domiciled in this state,
 1960  person registered for sales and use tax purposes in this state,
 1961  or corporation filing a Florida corporate tax return, if any
 1962  such person or corporation objects to such audit in writing to
 1963  the department and the auditing agency. The department shall
 1964  notify the taxpayer by mail at least 30 days before the
 1965  department assigns the collection of such taxes.
 1966         Section 22. For the purpose of incorporating the amendment
 1967  made by this act to section 212.054, Florida Statutes, in
 1968  references thereto, paragraph (c) of subsection (2), paragraph
 1969  (c) of subsection (3), paragraph (c) of subsection (8), and
 1970  paragraph (c) of subsection (9) of section 212.055, Florida
 1971  Statutes, are reenacted to read:
 1972         212.055 Discretionary sales surtaxes; legislative intent;
 1973  authorization and use of proceeds.—It is the legislative intent
 1974  that any authorization for imposition of a discretionary sales
 1975  surtax shall be published in the Florida Statutes as a
 1976  subsection of this section, irrespective of the duration of the
 1977  levy. Each enactment shall specify the types of counties
 1978  authorized to levy; the rate or rates which may be imposed; the
 1979  maximum length of time the surtax may be imposed, if any; the
 1980  procedure which must be followed to secure voter approval, if
 1981  required; the purpose for which the proceeds may be expended;
 1982  and such other requirements as the Legislature may provide.
 1983  Taxable transactions and administrative procedures shall be as
 1984  provided in s. 212.054.
 1985         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 1986         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 1987  levied under this subsection shall be distributed to the county
 1988  and the municipalities within such county in which the surtax
 1989  was collected, according to:
 1990         1. An interlocal agreement between the county governing
 1991  authority and the governing bodies of the municipalities
 1992  representing a majority of the county’s municipal population,
 1993  which agreement may include a school district with the consent
 1994  of the county governing authority and the governing bodies of
 1995  the municipalities representing a majority of the county’s
 1996  municipal population; or
 1997         2. If there is no interlocal agreement, according to the
 1998  formula provided in s. 218.62.
 1999  
 2000  Any change in the distribution formula must take effect on the
 2001  first day of any month that begins at least 60 days after
 2002  written notification of that change has been made to the
 2003  department.
 2004         (3) SMALL COUNTY SURTAX.—
 2005         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 2006  levied under this subsection shall be distributed to the county
 2007  and the municipalities within the county in which the surtax was
 2008  collected, according to:
 2009         1. An interlocal agreement between the county governing
 2010  authority and the governing bodies of the municipalities
 2011  representing a majority of the county’s municipal population,
 2012  which agreement may include a school district with the consent
 2013  of the county governing authority and the governing bodies of
 2014  the municipalities representing a majority of the county’s
 2015  municipal population; or
 2016         2. If there is no interlocal agreement, according to the
 2017  formula provided in s. 218.62.
 2018  
 2019  Any change in the distribution formula shall take effect on the
 2020  first day of any month that begins at least 60 days after
 2021  written notification of that change has been made to the
 2022  department.
 2023         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 2024         (c) Pursuant to s. 212.054(4), the proceeds of the
 2025  discretionary sales surtax collected under this subsection, less
 2026  an administrative fee that may be retained by the Department of
 2027  Revenue, shall be distributed by the department to the county.
 2028  The county shall distribute the proceeds it receives from the
 2029  department to each local government entity providing emergency
 2030  fire rescue services in the county. The surtax proceeds, less an
 2031  administrative fee not to exceed 2 percent of the surtax
 2032  collected, shall be distributed by the county based on each
 2033  entity’s average annual expenditures for fire control and
 2034  emergency fire rescue services in the 5 fiscal years preceding
 2035  the fiscal year in which the surtax takes effect in proportion
 2036  to the average annual total of the expenditures for such
 2037  entities in the 5 fiscal years preceding the fiscal year in
 2038  which the surtax takes effect. The county shall revise the
 2039  distribution proportions to reflect a change in the service area
 2040  of an entity receiving a distribution of the surtax proceeds. If
 2041  an entity declines its share of surtax revenue, such revenue
 2042  shall be redistributed proportionally to the entities that are
 2043  participating in the sharing of such revenue based on each
 2044  participating entity’s average annual expenditures for fire
 2045  control and emergency fire rescue services in the preceding 5
 2046  fiscal years in proportion to the average annual total of the
 2047  expenditures for the participating entities in the preceding 5
 2048  fiscal years.
 2049         (9) PENSION LIABILITY SURTAX.—
 2050         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 2051  collected under this subsection, less an administrative fee that
 2052  may be retained by the department, shall be distributed by the
 2053  department to the local government.
 2054         Section 23. This act first applies to remote sales made or
 2055  facilitated on or after July 1, 2021, by a person who made or
 2056  facilitated a substantial number of remote sales in calendar
 2057  year 2020. A marketplace seller shall consider only those sales
 2058  made outside of a marketplace to determine whether it made a
 2059  substantial number of remote sales in calendar year 2020.
 2060         Section 24. (1)A person subject to the requirements of
 2061  this act to collect and remit the tax under chapter 212, Florida
 2062  Statutes, on remote sales is relieved of liability for tax,
 2063  penalty, and interest due on remote sales that occurred before
 2064  July 1, 2021, provided that the person registers with the
 2065  department before October 1, 2021. This subsection is also
 2066  intended to provide relief to a marketplace seller for remote
 2067  sales made before July 1, 2021, which were facilitated by a
 2068  marketplace provider. For a marketplace provider with a physical
 2069  presence in this state, this subsection is intended to provide
 2070  relief only for sales facilitated by the marketplace provider on
 2071  behalf of a marketplace seller. This subsection does not apply
 2072  to a person who is under audit; has been issued a bill, notice,
 2073  or demand for payment; or is under an administrative or judicial
 2074  proceeding as of July 1, 2021.
 2075         (2)The department may not use data received from
 2076  registered marketplace providers or persons making remote sales
 2077  for the purposes of identifying use tax liabilities occurring
 2078  before July 1, 2021, from unregistered persons who but for their
 2079  purchases from the registered taxpayer would not be required to
 2080  remit sales or use tax directly to the department. This
 2081  subsection does not apply to a person who is under audit; has
 2082  been issued a bill, notice, or demand for payment; or is under
 2083  an administrative or judicial proceeding as of July 1, 2021.
 2084         (3)This section does not establish a right to a refund or
 2085  credit of taxes already paid.
 2086         Section 25. (1) The Department of Revenue is authorized,
 2087  and all conditions are deemed met, to adopt emergency rules
 2088  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 2089  administering this act.
 2090         (2) Notwithstanding any other law, emergency rules adopted
 2091  pursuant to subsection (1) are effective for 6 months after
 2092  adoption and may be renewed during the pendency of procedures to
 2093  adopt permanent rules addressing the subject of the emergency
 2094  rules.
 2095         (3) This section shall take effect upon this act becoming a
 2096  law and expires July 1, 2023.
 2097         Section 26. Notwithstanding s. 287.057, Florida Statutes,
 2098  the Department of Revenue is authorized to contract with a
 2099  qualified vendor to provide services necessary to administer
 2100  this act without using a competitive solicitation process. The
 2101  authority granted to the Department of Revenue by this section
 2102  applies solely to the implementation and administration of this
 2103  act and may not be used for any other purpose. Such authority
 2104  ends, and any contract entered into pursuant to this section
 2105  still in force becomes void, upon the expiration of this
 2106  section. This section expires June 30, 2023.
 2107         Section 27. For the 2020-2021 fiscal year, the sum of
 2108  $353,000 in nonrecurring funds is appropriated from the General
 2109  Revenue Fund to the Department of Revenue for the purpose of
 2110  implementing this act. Funds remaining unexpended or
 2111  unencumbered from this appropriation as of June 30, 2021, shall
 2112  revert and be reappropriated for the same purpose in the 2021
 2113  2022 fiscal year.
 2114         Section 28. If any provision of this act or its application
 2115  to any person or circumstance is held invalid, the invalidity
 2116  does not affect other provisions or applications of the act
 2117  which can be given effect without the invalid provision or
 2118  application, and to this end the provisions of this act are
 2119  severable.
 2120         Section 29. Except as otherwise expressly provided in this
 2121  act and except for this section, which shall take effect upon
 2122  this act becoming a law, this act shall take effect July 1,
 2123  2021.
 2124  
 2125  ================= T I T L E  A M E N D M E N T ================
 2126  And the title is amended as follows:
 2127         Delete everything before the enacting clause
 2128  and insert:
 2129                        A bill to be entitled                      
 2130         An act relating to taxation; providing a short title;
 2131         amending s. 212.02, F.S.; revising the definition of
 2132         the term “retail sale” to include sales facilitated
 2133         through a marketplace; conforming a provision to
 2134         changes made by the act; amending s. 212.05, F.S.;
 2135         conforming provisions to changes made by the act;
 2136         amending s. 212.054, F.S.; requiring marketplace
 2137         providers and persons located outside of this state to
 2138         remit discretionary sales surtax when delivering
 2139         tangible personal property to a county imposing a
 2140         surtax; amending s. 212.0596, F.S.; replacing
 2141         provisions relating to the taxation of mail order
 2142         sales with provisions relating to the taxation of
 2143         remote sales; defining the terms “remote sale” and
 2144         “substantial number of remote sales”; providing that
 2145         every person making a substantial number of remote
 2146         sales is a dealer for purposes of the sales and use
 2147         tax; authorizing the Department of Revenue to adopt
 2148         rules for collecting use taxes from unregistered
 2149         persons; requiring marketplace providers and persons
 2150         required to report remote sales to remit discretionary
 2151         sales surtax when delivering tangible personal
 2152         property to a county imposing a surtax; creating s.
 2153         212.05965, F.S.; defining terms; providing that
 2154         certain marketplace providers are dealers for purposes
 2155         of the sales and use tax; requiring certain
 2156         marketplace providers to provide a certain
 2157         certification to their marketplace sellers; specifying
 2158         requirements for marketplace sellers; requiring
 2159         certain marketplace providers to allow the Department
 2160         of Revenue to examine and audit their books and
 2161         records; specifying the examination and audit
 2162         authority of the Department of Revenue; providing that
 2163         a marketplace seller, rather than the marketplace
 2164         provider, is liable for sales tax collection and
 2165         remittance under certain circumstances; authorizing
 2166         marketplace providers and marketplace sellers to enter
 2167         into agreements for the recovery of certain taxes,
 2168         interest, and penalties; providing construction and
 2169         applicability; amending s. 212.05965, F.S.; requiring
 2170         marketplace providers to collect and remit certain
 2171         additional fees at the time of sale; authorizing
 2172         marketplace providers and marketplace sellers to
 2173         contractually agree for marketplace sellers to collect
 2174         applicable taxes and fees; specifying requirements for
 2175         marketplace sellers who collect such taxes and fees;
 2176         providing for liability of sellers who fail to collect
 2177         or remit such taxes and fees; amending s. 212.06,
 2178         F.S.; revising the definition of the term “dealer”;
 2179         conforming provisions to changes made by the act;
 2180         amending 212.07, F.S.; conforming a cross-reference;
 2181         amending 212.11, F.S.; requiring certain marketplace
 2182         providers or persons required to report remote sales
 2183         to file returns and pay taxes electronically; amending
 2184         s. 212.12, F.S.; deleting the authority of the
 2185         Department of Revenue’s executive director to
 2186         negotiate a collection allowance with certain dealers;
 2187         deleting the requirement that certain sales and use
 2188         taxes on communications services be collected on the
 2189         basis of a certain addition; requiring that certain
 2190         sales and use taxes be calculated based on a specified
 2191         rounding algorithm, rather than specified brackets;
 2192         conforming provisions to changes made by the act;
 2193         amending s. 212.18, F.S.; requiring certain
 2194         marketplace providers or persons required to report
 2195         remote sales to file a registration application
 2196         electronically; conforming a provision to changes made
 2197         by the act; amending s. 212.20, F.S.; providing
 2198         applicability of requirements for refund of taxes
 2199         adjudicated unconstitutionally collected to taxes
 2200         levied or collected pursuant to marketplace
 2201         provisions; requiring certain amounts to be deposited
 2202         into the Unemployment Compensation Trust Fund during
 2203         specified periods; specifying requirements for the
 2204         Department of Revenue in reducing distributions by
 2205         certain refund amounts paid out of the General Revenue
 2206         Fund; requiring the Office of Economic and Demographic
 2207         Research to certify to the Department of Revenue
 2208         whether the trust fund balance exceeds a certain
 2209         amount; providing for contingent future repeal;
 2210         amending s. 443.1216, F.S.; conforming a cross
 2211         reference; amending s. 443.131, F.S.; specifying, at
 2212         certain periods, multipliers to be applied to employer
 2213         chargeable benefits for purposes of calculating
 2214         employer reemployment assistance contribution rates;
 2215         excluding reemployment benefits paid during a certain
 2216         timeframe and certain COVID-19-related benefits paid
 2217         from being included in a variable rate calculation;
 2218         requiring that contribution rates in certain years be
 2219         calculated without applying a trust fund positive
 2220         adjustment factor; excluding reemployment benefits
 2221         paid during a certain timeframe and certain COVID-19
 2222         related benefits paid from being calculated in the
 2223         noncharge benefits and excess payments adjustment
 2224         factors; requiring the tax collection service provider
 2225         to reissue rates for a certain year; specifying
 2226         requirements for employers and the Department of
 2227         Revenue; requiring a refund of excess paid amounts
 2228         under certain circumstances; specifying requirements
 2229         for calculating and assigning contribution rates for
 2230         certain years; specifying requirements for the
 2231         Department of Economic Opportunity and the tax
 2232         collection service provider; providing for contingent
 2233         future repeal of modified rate calculations;
 2234         specifying requirements for calculating adjustments to
 2235         a benefit ratio multiplier; conforming a cross
 2236         reference; providing retroactive applicability;
 2237         amending s. 443.191, F.S.; adding a specified source
 2238         of revenues to the Unemployment Compensation Trust
 2239         Fund; amending ss. 212.04 and 212.0506, F.S.;
 2240         conforming provisions to changes made by the act;
 2241         amending 213.015, F.S.; conforming a cross-reference;
 2242         authorizing taxpayers to use one of two methods for
 2243         calculating sales tax for a specified timeframe
 2244         providing construction; amending s. 213.27, F.S.;
 2245         conforming provisions to changes made by the act;
 2246         reenacting s. 212.055(2)(c), (3)(c), (8)(c), and
 2247         (9)(c), F.S., relating to discretionary sales
 2248         surtaxes, to incorporate the amendment made to s.
 2249         212.054, F.S., in references thereto; providing
 2250         applicability; providing relief to certain persons for
 2251         liability for tax, penalty, and interest due on
 2252         certain remote sales and owed on certain purchases
 2253         that occurred before a certain date; providing
 2254         applicability; prohibiting the department from using
 2255         data received from marketplace providers or persons
 2256         making remote sales for certain purposes; providing
 2257         applicability; providing construction; authorizing the
 2258         department to adopt emergency rules; providing for
 2259         expiration of that authority; authorizing the
 2260         department to contract with a qualified vendor for
 2261         certain purposes without using a competitive
 2262         solicitation process; providing an appropriation;
 2263         providing for severability; providing effective dates.
 2264  
 2265         WHEREAS, during the 2020 calendar year, the United States
 2266  economy was significantly strained by the COVID-19 pandemic, and
 2267  such economic stress is continuing in the 2021 calendar year and
 2268  may have impacts in later years, and
 2269         WHEREAS, the State of Florida was in full lockdown during
 2270  April 2020 and then began to reopen the Florida economy in a
 2271  measured manner thereafter, and
 2272         WHEREAS, the financial strain of lockdowns and reduced
 2273  economic activity caused some Florida businesses to close
 2274  permanently and others to terminate portions of their workforce,
 2275  and
 2276         WHEREAS, in the 6-month period before April 2020, Florida’s
 2277  average monthly reemployment assistance benefits expense was
 2278  $27.2 million, and
 2279         WHEREAS, beginning in April 2020, Florida’s monthly
 2280  reemployment assistance benefits expense increased by 800
 2281  percent over the prior 6-month average, and at times, the
 2282  increase exceeded 2,000 percent, and
 2283         WHEREAS, in the current time of recovery, Florida’s
 2284  reemployment assistance benefits expense remains 473 percent
 2285  over the 6-month average benefit amount before April 2020, and
 2286  is estimated to continue at elevated levels for the foreseeable
 2287  future, and
 2288         WHEREAS, to the fullest extent possible, the Legislature
 2289  intends to relieve individual Florida businesses of increases in
 2290  the Reemployment Assistance Tax which are due to increased
 2291  reemployment assistance benefits resulting from the pandemic,
 2292  and
 2293         WHEREAS, the Legislature intends to ensure that the
 2294  Unemployment Compensation Trust Fund remains solvent for the
 2295  purposes of providing benefits to Floridians impacted by these
 2296  extraordinary events, and
 2297         WHEREAS, the Legislature intends to equalize the tax
 2298  collection responsibilities of retailers both inside and outside
 2299  Florida who make sales of taxable items to Florida residents,
 2300  NOW, THEREFORE,