Florida Senate - 2022                                    SB 1382
       
       
        
       By Senator Gruters
       
       
       
       
       
       23-00835B-22                                          20221382__
    1                        A bill to be entitled                      
    2         An act relating to tax administration; amending s.
    3         72.011, F.S.; prohibiting taxpayers from submitting
    4         certain records in tax proceedings under certain
    5         circumstances; amending s. 120.80, F.S.; prohibiting
    6         taxpayers from submitting certain records in tax
    7         proceedings under certain circumstances; specifying
    8         procedures relating to challenges to certain agency
    9         statements; amending s. 201.02, F.S.; clarifying
   10         existing law relating to establishing consideration
   11         before the transfer of real property; requiring the
   12         Department of Revenue to adopt rules; amending s.
   13         202.34, F.S.; authorizing the department to respond to
   14         contact initiated by taxpayers to discuss audits;
   15         authorizing taxpayers to provide records and other
   16         information to the department; authorizing the
   17         department to examine documentation and other
   18         information; providing construction; requiring
   19         taxpayers to object to premature audits within a
   20         certain timeframe; providing that a tolling period is
   21         considered lifted under certain circumstances;
   22         authorizing the department to adopt rules; amending s.
   23         202.36, F.S.; creating a presumption regarding
   24         proposed final agency action by the department;
   25         authorizing the department to create estimates for
   26         purposes of assessment under certain circumstances;
   27         providing construction; amending ss. 206.14, 211.125,
   28         212.14, and 220.735, F.S.; creating presumptions
   29         regarding proposed final agency action by the
   30         department; authorizing the department to create
   31         estimates for purposes of assessment under certain
   32         circumstances; amending s. 206.9931, F.S.; deleting
   33         obsolete language; amending s. 212.05, F.S.;
   34         clarifying conditions for application of an exemption
   35         for sales taxes for certain nonresident purchasers of
   36         boats or aircraft; revising requirements for an
   37         affidavit; amending s. 212.08, F.S.; deleting a tax
   38         exemption for building materials used in the
   39         rehabilitation of real property located in an
   40         enterprise zone; conforming provisions to changes made
   41         by the act; amending s. 212.13, F.S.; requiring
   42         certain dealers to maintain specified records;
   43         providing construction; requiring the department to
   44         notify the Division of Alcoholic Beverages and Tobacco
   45         of the Department of Business and Professional
   46         Regulation and dealers upon dealers’ failure to comply
   47         with department requests for records; authorizing the
   48         department to suspend resale certificates issued to
   49         dealers under certain circumstances; authorizing
   50         dealers to apply for administrative hearings under
   51         certain circumstances; authorizing the department to
   52         respond to contact initiated by taxpayers to discuss
   53         audits; authorizing taxpayers to provide records and
   54         other information; authorizing the department to
   55         examine documentation and other information; providing
   56         construction; requiring taxpayers to object to
   57         premature audits within a certain timeframe; providing
   58         that a tolling period is considered lifted under
   59         certain circumstances; authorizing the department to
   60         adopt rules; amending s. 213.051, F.S.; authorizing
   61         the department to serve subpoenas on businesses
   62         registered with the department; providing
   63         construction; amending s. 213.06, F.S.; revising the
   64         period in which, and conditions under which, the
   65         executive director of the department may adopt
   66         emergency rules; providing for an exemption from the
   67         Administrative Procedure Act for any such emergency
   68         rules; specifying conditions regarding the
   69         effectiveness and the renewal of emergency rules;
   70         providing construction; amending s. 213.21, F.S.;
   71         providing for tolling of the statute of limitations
   72         upon the issuance of assessments, rather than final
   73         assessments; authorizing a taxpayer’s liability to be
   74         settled or compromised under certain circumstances;
   75         creating a rebuttable presumption; conforming a
   76         provision to changes made by the act; specifying the
   77         conditions for the department to consider requests to
   78         settle or compromise any tax, interest, penalty, or
   79         other liability; providing construction; amending s.
   80         213.34, F.S.; revising audit procedures of the
   81         department; authorizing the department to adopt rules;
   82         requiring the department to refund any overpayments;
   83         amending s. 213.345, F.S.; specifying conditions under
   84         which a period is tolled during an audit; providing
   85         construction; amending s. 213.67, F.S.; authorizing
   86         the executive director of the department or his or her
   87         designee to include additional daily accrued interest,
   88         costs, and fees in a garnishment levy notice; revising
   89         methods for delivery of levy notices; amending s.
   90         220.42, F.S.; deleting obsolete language; amending s.
   91         443.131, F.S.; excluding certain benefit charges from
   92         the employer reemployment assistance contribution rate
   93         calculation; amending s. 443.171, F.S.; requiring the
   94         department and its tax collection service provider to
   95         comply with requirements of the federal Treasury
   96         Offset Program; authorizing the department or the tax
   97         collection service provider to adopt rules; amending
   98         s. 624.515, F.S.; requiring the department to make
   99         available percentages of fire insurance; specifying
  100         requirements for insurers choosing not to use
  101         percentages of fire insurance calculated by the
  102         department; amending ss. 220.183, 288.0001, 290.0056,
  103         290.007, 377.809, 624.5105, and 1011.94, F.S.;
  104         conforming provisions and cross-references to changes
  105         made by the act; providing effective dates.
  106          
  107  Be It Enacted by the Legislature of the State of Florida:
  108  
  109         Section 1. Paragraph (c) is added to subsection (1) of
  110  section 72.011, Florida Statutes, to read:
  111         72.011 Jurisdiction of circuit courts in specific tax
  112  matters; administrative hearings and appeals; time for
  113  commencing action; parties; deposits.—
  114         (1)
  115         (c) A taxpayer may not submit records pertaining to an
  116  assessment or refund claim as evidence in any proceeding under
  117  this section if those records were available to, or required to
  118  be kept by, the taxpayer and were not timely provided to the
  119  Department of Revenue during the audit or protest period and
  120  before submission of a petition for hearing pursuant to chapter
  121  120 or the filing of an action under paragraph (a).
  122         Section 2. Paragraph (b) of subsection (14) of section
  123  120.80, Florida Statutes, is amended, and subsection (19) is
  124  added to that section, to read:
  125         120.80 Exceptions and special requirements; agencies.—
  126         (14) DEPARTMENT OF REVENUE.—
  127         (b) Taxpayer contest proceedings.—
  128         1. In any administrative proceeding brought pursuant to
  129  this chapter as authorized by s. 72.011(1), the taxpayer shall
  130  be designated the “petitioner” and the Department of Revenue
  131  shall be designated the “respondent,” except that for actions
  132  contesting an assessment or denial of refund under chapter 207,
  133  the Department of Highway Safety and Motor Vehicles shall be
  134  designated the “respondent,” and for actions contesting an
  135  assessment or denial of refund under chapters 210, 550, 561,
  136  562, 563, 564, and 565, the Department of Business and
  137  Professional Regulation shall be designated the “respondent.”
  138         2. In any such administrative proceeding, the applicable
  139  department’s burden of proof, except as otherwise specifically
  140  provided by general law, shall be limited to a showing that an
  141  assessment has been made against the taxpayer and the factual
  142  and legal grounds upon which the applicable department made the
  143  assessment.
  144         3.a. Before Prior to filing a petition under this chapter,
  145  the taxpayer shall pay to the applicable department the amount
  146  of taxes, penalties, and accrued interest assessed by that
  147  department which are not being contested by the taxpayer.
  148  Failure to pay the uncontested amount shall result in the
  149  dismissal of the action and imposition of an additional penalty
  150  of 25 percent of the amount taxed.
  151         b. The requirements of s. 72.011(2) and (3)(a) are
  152  jurisdictional for any action under this chapter to contest an
  153  assessment or denial of refund by the Department of Revenue, the
  154  Department of Highway Safety and Motor Vehicles, or the
  155  Department of Business and Professional Regulation.
  156         4. Except as provided in s. 220.719, further collection and
  157  enforcement of the contested amount of an assessment for
  158  nonpayment or underpayment of any tax, interest, or penalty
  159  shall be stayed beginning on the date a petition is filed. Upon
  160  entry of a final order, an agency may resume collection and
  161  enforcement action.
  162         5. The prevailing party, in a proceeding under ss. 120.569
  163  and 120.57 authorized by s. 72.011(1), may recover all legal
  164  costs incurred in such proceeding, including reasonable attorney
  165  attorney’s fees, if the losing party fails to raise a
  166  justiciable issue of law or fact in its petition or response.
  167         6. Upon review pursuant to s. 120.68 of final agency action
  168  concerning an assessment of tax, penalty, or interest with
  169  respect to a tax imposed under chapter 212, or the denial of a
  170  refund of any tax imposed under chapter 212, if the court finds
  171  that the Department of Revenue improperly rejected or modified a
  172  conclusion of law, the court may award reasonable attorney
  173  attorney’s fees and reasonable costs of the appeal to the
  174  prevailing appellant.
  175         7.A taxpayer may not submit records pertaining to an
  176  assessment or refund claim as evidence in any proceeding brought
  177  pursuant to this chapter as authorized by s. 72.011(1) if those
  178  records were available to, or required to be kept by, the
  179  taxpayer and were not timely provided to the Department of
  180  Revenue during the audit or protest period and before submission
  181  of a petition for hearing under this chapter.
  182         (19) AGENCIES HEADED BY THE GOVERNOR AND CABINET.—In a
  183  proceeding under s. 120.56(4) challenging a statement of an
  184  agency headed by the Governor and Cabinet, upon notification to
  185  the administrative law judge provided before the final hearing
  186  that the agency has published a notice of rule development under
  187  s. 120.54(2) regarding the statement and for which a notice of
  188  adoption of an emergency rule under s. 120.54(4) was also
  189  published, such notice automatically operates as a stay of
  190  proceedings pending adoption of the statement as a rule or while
  191  the emergency rule remains in effect. The administrative law
  192  judge may vacate the stay for good cause shown. A stay of
  193  proceedings under this subsection remains in effect so long as
  194  the agency is proceeding expeditiously and in good faith to
  195  adopt the statement as a rule or the emergency rule remains in
  196  effect.
  197         Section 3. Paragraph (a) of subsection (1) of section
  198  201.02, Florida Statutes, is amended, and subsection (12) is
  199  added to that section, to read:
  200         201.02 Tax on deeds and other instruments relating to real
  201  property or interests in real property.—
  202         (1)(a) On deeds, instruments, or writings whereby any
  203  lands, tenements, or other real property, or any interest
  204  therein, is shall be granted, assigned, transferred, or
  205  otherwise conveyed to, or vested in, the purchaser or any other
  206  person by his or her direction, on each $100 of the
  207  consideration therefor the tax shall be 70 cents. When the full
  208  amount of the consideration for the execution, assignment,
  209  transfer, or conveyance is not shown in the face of such deed,
  210  instrument, document, or writing, the tax must shall be at the
  211  rate of 70 cents for each $100 or fractional part thereof of the
  212  consideration therefor. The parties to any document evidencing
  213  the transfer of real property shall establish the consideration
  214  before the transfer of the real property or the delivery of any
  215  document evidencing the transfer of the real property. For
  216  purposes of this section, consideration includes, but is not
  217  limited to, the money paid or agreed to be paid; the discharge
  218  of an obligation; and the amount of any mortgage, purchase money
  219  mortgage lien, or other encumbrance, whether or not the
  220  underlying indebtedness is assumed. If the consideration paid or
  221  given in exchange for real property or any interest therein
  222  includes property other than money, it is presumed that the
  223  consideration is equal to the fair market value of the real
  224  property or interest therein.
  225         (12) The Department of Revenue shall adopt rules governing
  226  the implementation and operation of this section.
  227         Section 4. Paragraph (f) is added to subsection (4) of
  228  section 202.34, Florida Statutes, and subsection (6) is added to
  229  that section, to read:
  230         202.34 Records required to be kept; power to inspect; audit
  231  procedure.—
  232         (4)
  233         (f) Once the notification required by paragraph (a) is
  234  issued, the department, at any time, may respond to contact
  235  initiated by a taxpayer to discuss the audit, and the taxpayer
  236  may provide records or other information, electronically or
  237  otherwise, to the department. The department may examine, at any
  238  time, documentation and other information voluntarily provided
  239  by the taxpayer, its representative, or other parties;
  240  information already in the department’s possession; or publicly
  241  available information. The department’s examination of such
  242  information does not mean an audit has commenced if the review
  243  takes place within 60 days after the notice of intent to conduct
  244  an audit. The requirement in paragraph (a) does not limit the
  245  department in making initial contact with the taxpayer to
  246  confirm receipt of the notification or to confirm the date that
  247  the audit will begin. If the taxpayer believes the department
  248  has prematurely commenced the audit, the taxpayer must object in
  249  writing to the department before the issuance of an assessment
  250  or else the objection is waived. If the department agrees that
  251  the audit was prematurely commenced, or a judge, a hearing
  252  officer, or an administrative law judge so determines, the
  253  tolling period provided for in s. 213.345 is considered lifted
  254  for the number of days equal to the difference between the date
  255  of premature commencement of audit and the 61st day after the
  256  date of the department’s notice of intent to audit.
  257         (6) The department may adopt rules to administer this
  258  section.
  259         Section 5. Paragraph (a) of subsection (4) of section
  260  202.36, Florida Statutes, is amended to read:
  261         202.36 Departmental powers; hearings; distress warrants;
  262  bonds; subpoenas and subpoenas duces tecum.—
  263         (4)(a) The department may issue subpoenas or subpoenas
  264  duces tecum compelling the attendance and testimony of witnesses
  265  and the production of books, records, written materials, and
  266  electronically recorded information. Subpoenas must be issued
  267  with the written and signed approval of the executive director
  268  or his or her designee on a written and sworn application by any
  269  employee of the department. The application must set forth the
  270  reason for the application, the name of the person subpoenaed,
  271  the time and place of appearance of the witness, and a
  272  description of any books, records, or electronically recorded
  273  information to be produced, together with a statement by the
  274  applicant that the department has unsuccessfully attempted other
  275  reasonable means of securing information and that the testimony
  276  of the witness or the written or electronically recorded
  277  materials sought in the subpoena are necessary for the
  278  collection of taxes, penalty, or interest or the enforcement of
  279  the taxes levied or administered under this chapter. A subpoena
  280  shall be served in the manner provided by law and by the Florida
  281  Rules of Civil Procedure and shall be returnable only during
  282  regular business hours and at least 20 calendar days after the
  283  date of service of the subpoena. Any subpoena to which this
  284  subsection applies must identify the taxpayer to whom the
  285  subpoena relates and to whom the records pertain and must
  286  provide other information to enable the person subpoenaed to
  287  locate the records required under the subpoena. The department
  288  shall give notice to the taxpayer to whom the subpoena relates
  289  within 3 days after the day on which the service of the subpoena
  290  is made. Within 14 days after service of the subpoena, the
  291  person to whom the subpoena is directed may serve written
  292  objection to the inspection or copying of any of the designated
  293  materials. If objection is made, the department may not inspect
  294  or copy the materials, except pursuant to an order of the
  295  circuit court. If an objection is made, the department may
  296  petition any circuit court for an order to comply with the
  297  subpoena. The subpoena must contain a written notice of the
  298  right to object to the subpoena. Every subpoena served upon the
  299  witness or custodian of records must be accompanied by a copy of
  300  the provisions of this subsection. If a person refuses to obey a
  301  subpoena or subpoena duces tecum, the department may apply to
  302  any circuit court of this state to enforce compliance with the
  303  subpoena. Witnesses are entitled to be paid a mileage allowance
  304  and witness fees as authorized for witnesses in civil cases. The
  305  failure of a taxpayer to provide documents available to, or
  306  required to be kept by, the taxpayer and requested by a subpoena
  307  issued under this section creates a presumption that the
  308  resulting proposed final agency action by the department, as to
  309  the requested documents, is correct and that the requested
  310  documents not produced by the taxpayer would be adverse to the
  311  taxpayer’s position as to the proposed final agency action. The
  312  department may create estimates for purposes of assessment if a
  313  taxpayer fails to provide documents requested by a subpoena
  314  issued under this section. The presumption and authority to
  315  create estimates under this paragraph are not triggered merely
  316  because a taxpayer or its representative requests a conference
  317  to negotiate the production of a sample of records demanded by a
  318  subpoena.
  319         Section 6. Subsection (4) of section 206.14, Florida
  320  Statutes, is amended to read:
  321         206.14 Inspection of records; audits; hearings; forms;
  322  rules and regulations.—
  323         (4) If any person unreasonably refuses access to such
  324  records, books, papers or other documents, or equipment, or if
  325  any person fails or refuses to obey such subpoenas duces tecum
  326  or to testify, except for lawful reasons, before the department
  327  or any of its authorized agents, the department shall certify
  328  the names and facts to the clerk of the circuit court of any
  329  county; and the circuit court shall enter such order against
  330  such person in the premises as the enforcement of this law and
  331  justice requires. The failure of a taxpayer to provide documents
  332  available to, or required to be kept by, the taxpayer and
  333  requested by a subpoena issued under this section creates a
  334  presumption that the resulting proposed final agency action by
  335  the department, as to the requested documents, is correct and
  336  that the requested documents not produced by the taxpayer would
  337  be adverse to the taxpayer’s position as to the proposed final
  338  agency action. The department may create estimates for purposes
  339  of assessment if a taxpayer fails to provide documents requested
  340  by a subpoena issued under this section.
  341         Section 7. Subsection (1) of section 206.9931, Florida
  342  Statutes, is amended to read:
  343         206.9931 Administrative provisions.—
  344         (1) Any person producing in, importing into, or causing to
  345  be imported into this state taxable pollutants for sale, use, or
  346  otherwise and who is not registered or licensed pursuant to
  347  other parts of this chapter is hereby required to register and
  348  become licensed for the purposes of this part. Such person shall
  349  register as either a producer or importer of pollutants and
  350  shall be subject to all applicable registration and licensing
  351  provisions of this chapter, as if fully set out in this part and
  352  made expressly applicable to the taxes imposed herein,
  353  including, but not limited to, ss. 206.02, 206.021, 206.022,
  354  206.025, 206.03, 206.04, and 206.05. For the purposes of this
  355  section, registrations required exclusively for this part shall
  356  be made within 90 days of July 1, 1986, for existing businesses,
  357  or before prior to the first production or importation of
  358  pollutants for businesses created after July 1, 1986. The fee
  359  for registration shall be $30. Failure to timely register is a
  360  misdemeanor of the first degree, punishable as provided in s.
  361  775.082 or s. 775.083.
  362         Section 8. Paragraph (b) of subsection (3) of section
  363  211.125, Florida Statutes, is amended to read:
  364         211.125 Administration of law; books and records; powers of
  365  the department; refunds; enforcement provisions;
  366  confidentiality.—
  367         (3)
  368         (b) The department may shall have the power to inspect or
  369  examine the books, records, or papers of any operator, producer,
  370  purchaser, royalty interest owner, taxpayer, or transporter of
  371  taxable products which are reasonably required for the purposes
  372  of this part and may require such person to testify under oath
  373  or affirmation or to answer competent questions touching upon
  374  such person’s business or production of taxable products in this
  375  the state.
  376         1. The department may issue subpoenas to compel third
  377  parties to testify or to produce records or other evidence held
  378  by them.
  379         2. Any duly authorized representative of the department may
  380  administer an oath or affirmation.
  381         3. If any person fails to comply with a request of the
  382  department for the inspection of records, fails to give
  383  testimony or respond to competent questions, or fails to comply
  384  with a subpoena, a circuit court having jurisdiction over such
  385  person may, upon application by the department, issue orders
  386  necessary to secure compliance. The failure of a taxpayer to
  387  provide documents available to, or required to be kept by, the
  388  taxpayer and requested by a subpoena issued under this section
  389  creates a presumption that the resulting proposed final agency
  390  action by the department, as to the requested documents, is
  391  correct and that the requested documents not produced by the
  392  taxpayer would be adverse to the taxpayer’s position as to the
  393  proposed final agency action. The department may create
  394  estimates for purposes of assessment if a taxpayer fails to
  395  provide documents requested by a subpoena issued under this
  396  section.
  397         Section 9. Paragraph (a) of subsection (1) of section
  398  212.05, Florida Statutes, is amended to read:
  399         212.05 Sales, storage, use tax.—It is hereby declared to be
  400  the legislative intent that every person is exercising a taxable
  401  privilege who engages in the business of selling tangible
  402  personal property at retail in this state, including the
  403  business of making or facilitating remote sales; who rents or
  404  furnishes any of the things or services taxable under this
  405  chapter; or who stores for use or consumption in this state any
  406  item or article of tangible personal property as defined herein
  407  and who leases or rents such property within the state.
  408         (1) For the exercise of such privilege, a tax is levied on
  409  each taxable transaction or incident, which tax is due and
  410  payable as follows:
  411         (a)1.a. At the rate of 6 percent of the sales price of each
  412  item or article of tangible personal property when sold at
  413  retail in this state, computed on each taxable sale for the
  414  purpose of remitting the amount of tax due the state, and
  415  including each and every retail sale.
  416         b. Each occasional or isolated sale of an aircraft, boat,
  417  mobile home, or motor vehicle of a class or type which is
  418  required to be registered, licensed, titled, or documented in
  419  this state or by the United States Government is shall be
  420  subject to tax at the rate provided in this paragraph. The
  421  department shall by rule adopt any nationally recognized
  422  publication for valuation of used motor vehicles as the
  423  reference price list for any used motor vehicle which is
  424  required to be licensed pursuant to s. 320.08(1), (2), (3)(a),
  425  (b), (c), or (e), or (9). If any party to an occasional or
  426  isolated sale of such a vehicle reports to the tax collector a
  427  sales price which is less than 80 percent of the average loan
  428  price for the specified model and year of such vehicle as listed
  429  in the most recent reference price list, the tax levied under
  430  this paragraph shall be computed by the department on such
  431  average loan price unless the parties to the sale have provided
  432  to the tax collector an affidavit signed by each party, or other
  433  substantial proof, stating the actual sales price. Any party to
  434  such sale who reports a sales price less than the actual sales
  435  price is guilty of a misdemeanor of the first degree, punishable
  436  as provided in s. 775.082 or s. 775.083. The department shall
  437  collect or attempt to collect from such party any delinquent
  438  sales taxes. In addition, such party shall pay any tax due and
  439  any penalty and interest assessed plus a penalty equal to twice
  440  the amount of the additional tax owed. Notwithstanding any other
  441  provision of law, the Department of Revenue may waive or
  442  compromise any penalty imposed pursuant to this subparagraph.
  443         2. This paragraph does not apply to the sale of a boat or
  444  aircraft by or through a registered dealer under this chapter to
  445  a purchaser who, at the time of taking delivery, is a
  446  nonresident of this state, does not make his or her permanent
  447  place of abode in this state, and is not engaged in carrying on
  448  in this state any employment, trade, business, or profession in
  449  which the boat or aircraft will be used in this state, or is a
  450  corporation none of the officers or directors of which is a
  451  resident of, or makes his or her permanent place of abode in,
  452  this state, or is a noncorporate entity that has no individual
  453  vested with authority to participate in the management,
  454  direction, or control of the entity’s affairs who is a resident
  455  of, or makes his or her permanent abode in, this state. For
  456  purposes of this exemption, either a registered dealer acting on
  457  his or her own behalf as seller, a registered dealer acting as
  458  broker on behalf of a seller, or a registered dealer acting as
  459  broker on behalf of the nonresident purchaser may be deemed to
  460  be the selling dealer. This exemption is shall not be allowed
  461  unless:
  462         a. The nonresident purchaser removes a qualifying boat, as
  463  described in sub-subparagraph f., from this the state within 90
  464  days after the date of purchase or extension, or the nonresident
  465  purchaser removes a nonqualifying boat or an aircraft from this
  466  state within 10 days after the date of purchase or, when the
  467  boat or aircraft is repaired or altered, within 20 days after
  468  completion of the repairs or alterations; or if the aircraft
  469  will be registered in a foreign jurisdiction and:
  470         (I) Application for the aircraft’s registration is properly
  471  filed with a civil airworthiness authority of a foreign
  472  jurisdiction within 10 days after the date of purchase;
  473         (II) The nonresident purchaser removes the aircraft from
  474  this the state to a foreign jurisdiction within 10 days after
  475  the date the aircraft is registered by the applicable foreign
  476  airworthiness authority; and
  477         (III) The aircraft is operated in this the state solely to
  478  remove it from this the state to a foreign jurisdiction.
  479  
  480  For purposes of this sub-subparagraph, the term “foreign
  481  jurisdiction” means any jurisdiction outside of the United
  482  States or any of its territories;
  483         b. The nonresident purchaser, within 90 days after from the
  484  date of departure, provides the department with written proof
  485  that the nonresident purchaser licensed, registered, titled, or
  486  documented the boat or aircraft outside this the state. If such
  487  written proof is unavailable, within 90 days the nonresident
  488  purchaser must shall provide proof that the nonresident
  489  purchaser applied for such license, title, registration, or
  490  documentation. The nonresident purchaser shall forward to the
  491  department proof of title, license, registration, or
  492  documentation upon receipt;
  493         c. The nonresident purchaser, within 30 days after removing
  494  the boat or aircraft from this state Florida, furnishes the
  495  department with proof of removal in the form of receipts for
  496  fuel, dockage, slippage, tie-down, or hangaring from outside of
  497  this state Florida. The information so provided must clearly and
  498  specifically identify the boat or aircraft;
  499         d. The selling dealer, within 30 days after the date of
  500  sale, provides to the department a copy of the sales invoice,
  501  closing statement, bills of sale, and the original affidavit
  502  signed by the nonresident purchaser affirming that the
  503  nonresident purchaser qualifies for exemption from sales tax
  504  pursuant to this subparagraph and attesting that the nonresident
  505  purchaser will provide the documentation required to
  506  substantiate the exemption claimed under this subparagraph
  507  attesting that he or she has read the provisions of this
  508  section;
  509         e. The seller makes a copy of the affidavit a part of his
  510  or her record for as long as required by s. 213.35; and
  511         f. Unless the nonresident purchaser of a boat of 5 net tons
  512  of admeasurement or larger intends to remove the boat from this
  513  state within 10 days after the date of purchase or when the boat
  514  is repaired or altered, within 20 days after completion of the
  515  repairs or alterations, the nonresident purchaser applies to the
  516  selling dealer for a decal which authorizes 90 days after the
  517  date of purchase for removal of the boat. The nonresident
  518  purchaser of a qualifying boat may apply to the selling dealer
  519  within 60 days after the date of purchase for an extension decal
  520  that authorizes the boat to remain in this state for an
  521  additional 90 days, but not more than a total of 180 days,
  522  before the nonresident purchaser is required to pay the tax
  523  imposed by this chapter. The department is authorized to issue
  524  decals in advance to dealers. The number of decals issued in
  525  advance to a dealer shall be consistent with the volume of the
  526  dealer’s past sales of boats which qualify under this sub
  527  subparagraph. The selling dealer or his or her agent shall mark
  528  and affix the decals to qualifying boats in the manner
  529  prescribed by the department, before delivery of the boat.
  530         (I) The department is hereby authorized to charge dealers a
  531  fee sufficient to recover the costs of decals issued, except the
  532  extension decal shall cost $425.
  533         (II) The proceeds from the sale of decals will be deposited
  534  into the administrative trust fund.
  535         (III) Decals shall display information to identify the boat
  536  as a qualifying boat under this sub-subparagraph, including, but
  537  not limited to, the decal’s date of expiration.
  538         (IV) The department is authorized to require dealers who
  539  purchase decals to file reports with the department and may
  540  prescribe all necessary records by rule. All such records are
  541  subject to inspection by the department.
  542         (V) Any dealer or his or her agent who issues a decal
  543  falsely, fails to affix a decal, mismarks the expiration date of
  544  a decal, or fails to properly account for decals will be
  545  considered prima facie to have committed a fraudulent act to
  546  evade the tax and will be liable for payment of the tax plus a
  547  mandatory penalty of 200 percent of the tax, and shall be liable
  548  for fine and punishment as provided by law for a conviction of a
  549  misdemeanor of the first degree, as provided in s. 775.082 or s.
  550  775.083.
  551         (VI) Any nonresident purchaser of a boat who removes a
  552  decal before permanently removing the boat from this the state,
  553  or defaces, changes, modifies, or alters a decal in a manner
  554  affecting its expiration date before its expiration, or who
  555  causes or allows the same to be done by another, will be
  556  considered prima facie to have committed a fraudulent act to
  557  evade the tax and will be liable for payment of the tax plus a
  558  mandatory penalty of 200 percent of the tax, and shall be liable
  559  for fine and punishment as provided by law for a conviction of a
  560  misdemeanor of the first degree, as provided in s. 775.082 or s.
  561  775.083.
  562         (VII) The department is authorized to adopt rules necessary
  563  to administer and enforce this subparagraph and to publish the
  564  necessary forms and instructions.
  565         (VIII) The department is hereby authorized to adopt
  566  emergency rules pursuant to s. 120.54(4) to administer and
  567  enforce the provisions of this subparagraph.
  568  
  569  If the nonresident purchaser fails to remove the qualifying boat
  570  from this state within the maximum 180 days after purchase or a
  571  nonqualifying boat or an aircraft from this state within 10 days
  572  after purchase or, when the boat or aircraft is repaired or
  573  altered, within 20 days after completion of such repairs or
  574  alterations, or permits the boat or aircraft to return to this
  575  state within 6 months after from the date of departure, except
  576  as provided in s. 212.08(7)(fff), or if the nonresident
  577  purchaser fails to furnish the department with any of the
  578  documentation required by this subparagraph within the
  579  prescribed time period, the nonresident purchaser is shall be
  580  liable for use tax on the cost price of the boat or aircraft
  581  and, in addition thereto, payment of a penalty to the Department
  582  of Revenue equal to the tax payable. This penalty shall be in
  583  lieu of the penalty imposed by s. 212.12(2). The maximum 180-day
  584  period following the sale of a qualifying boat tax-exempt to a
  585  nonresident may not be tolled for any reason.
  586         Section 10. Paragraphs (g) and (h) of subsection (5) and
  587  paragraph (f) of subsection (15) of section 212.08, Florida
  588  Statutes, are amended to read:
  589         212.08 Sales, rental, use, consumption, distribution, and
  590  storage tax; specified exemptions.—The sale at retail, the
  591  rental, the use, the consumption, the distribution, and the
  592  storage to be used or consumed in this state of the following
  593  are hereby specifically exempt from the tax imposed by this
  594  chapter.
  595         (5) EXEMPTIONS; ACCOUNT OF USE.—
  596         (g) Building materials used in the rehabilitation of real
  597  property located in an enterprise zone.
  598         1. Building materials used in the rehabilitation of real
  599  property located in an enterprise zone are exempt from the tax
  600  imposed by this chapter upon an affirmative showing to the
  601  satisfaction of the department that the items have been used for
  602  the rehabilitation of real property located in an enterprise
  603  zone. Except as provided in subparagraph 2., this exemption
  604  inures to the owner, lessee, or lessor at the time the real
  605  property is rehabilitated, but only through a refund of
  606  previously paid taxes. To receive a refund pursuant to this
  607  paragraph, the owner, lessee, or lessor of the rehabilitated
  608  real property must file an application under oath with the
  609  governing body or enterprise zone development agency having
  610  jurisdiction over the enterprise zone where the business is
  611  located, as applicable. A single application for a refund may be
  612  submitted for multiple, contiguous parcels that were part of a
  613  single parcel that was divided as part of the rehabilitation of
  614  the property. All other requirements of this paragraph apply to
  615  each parcel on an individual basis. The application must
  616  include:
  617         a. The name and address of the person claiming the refund.
  618         b. An address and assessment roll parcel number of the
  619  rehabilitated real property for which a refund of previously
  620  paid taxes is being sought.
  621         c. A description of the improvements made to accomplish the
  622  rehabilitation of the real property.
  623         d. A copy of a valid building permit issued by the county
  624  or municipal building department for the rehabilitation of the
  625  real property.
  626         e. A sworn statement, under penalty of perjury, from the
  627  general contractor licensed in this state with whom the
  628  applicant contracted to make the improvements necessary to
  629  rehabilitate the real property, which lists the building
  630  materials used to rehabilitate the real property, the actual
  631  cost of the building materials, and the amount of sales tax paid
  632  in this state on the building materials. If a general contractor
  633  was not used, the applicant, not a general contractor, shall
  634  make the sworn statement required by this sub-subparagraph.
  635  Copies of the invoices that evidence the purchase of the
  636  building materials used in the rehabilitation and the payment of
  637  sales tax on the building materials must be attached to the
  638  sworn statement provided by the general contractor or by the
  639  applicant. Unless the actual cost of building materials used in
  640  the rehabilitation of real property and the payment of sales
  641  taxes is documented by a general contractor or by the applicant
  642  in this manner, the cost of the building materials is deemed to
  643  be an amount equal to 40 percent of the increase in assessed
  644  value for ad valorem tax purposes.
  645         f. The identifying number assigned pursuant to s. 290.0065
  646  to the enterprise zone in which the rehabilitated real property
  647  is located.
  648         g. A certification by the local building code inspector
  649  that the improvements necessary to rehabilitate the real
  650  property are substantially completed.
  651         h. A statement of whether the business is a small business
  652  as defined by s. 288.703.
  653         i. If applicable, the name and address of each permanent
  654  employee of the business, including, for each employee who is a
  655  resident of an enterprise zone, the identifying number assigned
  656  pursuant to s. 290.0065 to the enterprise zone in which the
  657  employee resides.
  658         2. This exemption inures to a municipality, county, other
  659  governmental unit or agency, or nonprofit community-based
  660  organization through a refund of previously paid taxes if the
  661  building materials used in the rehabilitation are paid for from
  662  the funds of a community development block grant, State Housing
  663  Initiatives Partnership Program, or similar grant or loan
  664  program. To receive a refund, a municipality, county, other
  665  governmental unit or agency, or nonprofit community-based
  666  organization must file an application that includes the same
  667  information required in subparagraph 1. In addition, the
  668  application must include a sworn statement signed by the chief
  669  executive officer of the municipality, county, other
  670  governmental unit or agency, or nonprofit community-based
  671  organization seeking a refund which states that the building
  672  materials for which a refund is sought were funded by a
  673  community development block grant, State Housing Initiatives
  674  Partnership Program, or similar grant or loan program.
  675         3. Within 10 working days after receipt of an application,
  676  the governing body or enterprise zone development agency shall
  677  review the application to determine if it contains all the
  678  information required by subparagraph 1. or subparagraph 2. and
  679  meets the criteria set out in this paragraph. The governing body
  680  or agency shall certify all applications that contain the
  681  required information and are eligible to receive a refund. If
  682  applicable, the governing body or agency shall also certify if
  683  20 percent of the employees of the business are residents of an
  684  enterprise zone, excluding temporary and part-time employees.
  685  The certification must be in writing, and a copy of the
  686  certification shall be transmitted to the executive director of
  687  the department. The applicant is responsible for forwarding a
  688  certified application to the department within the time
  689  specified in subparagraph 4.
  690         4. An application for a refund must be submitted to the
  691  department within 6 months after the rehabilitation of the
  692  property is deemed to be substantially completed by the local
  693  building code inspector or by November 1 after the rehabilitated
  694  property is first subject to assessment.
  695         5. Only one exemption through a refund of previously paid
  696  taxes for the rehabilitation of real property is permitted for
  697  any single parcel of property unless there is a change in
  698  ownership, a new lessor, or a new lessee of the real property. A
  699  refund may not be granted unless the amount to be refunded
  700  exceeds $500. A refund may not exceed the lesser of 97 percent
  701  of the Florida sales or use tax paid on the cost of the building
  702  materials used in the rehabilitation of the real property as
  703  determined pursuant to sub-subparagraph 1.e. or $5,000, or, if
  704  at least 20 percent of the employees of the business are
  705  residents of an enterprise zone, excluding temporary and part
  706  time employees, the amount of refund may not exceed the lesser
  707  of 97 percent of the sales tax paid on the cost of the building
  708  materials or $10,000. A refund shall be made within 30 days
  709  after formal approval by the department of the application for
  710  the refund.
  711         6. The department shall adopt rules governing the manner
  712  and form of refund applications and may establish guidelines as
  713  to the requisites for an affirmative showing of qualification
  714  for exemption under this paragraph.
  715         7. The department shall deduct an amount equal to 10
  716  percent of each refund granted under this paragraph from the
  717  amount transferred into the Local Government Half-cent Sales Tax
  718  Clearing Trust Fund pursuant to s. 212.20 for the county area in
  719  which the rehabilitated real property is located and shall
  720  transfer that amount to the General Revenue Fund.
  721         8. For the purposes of the exemption provided in this
  722  paragraph, the term:
  723         a. “Building materials” means tangible personal property
  724  that becomes a component part of improvements to real property.
  725         b. “Real property” has the same meaning as provided in s.
  726  192.001(12), except that the term does not include a condominium
  727  parcel or condominium property as defined in s. 718.103.
  728         c. “Rehabilitation of real property” means the
  729  reconstruction, renovation, restoration, rehabilitation,
  730  construction, or expansion of improvements to real property.
  731         d. “Substantially completed” has the same meaning as
  732  provided in s. 192.042(1).
  733         9. This paragraph expires on the date specified in s.
  734  290.016 for the expiration of the Florida Enterprise Zone Act.
  735         (g)(h)Business property used in an enterprise zone.—
  736         1. Business property purchased for use by businesses
  737  located in an enterprise zone which is subsequently used in an
  738  enterprise zone shall be exempt from the tax imposed by this
  739  chapter. This exemption inures to the business only through a
  740  refund of previously paid taxes. A refund shall be authorized
  741  upon an affirmative showing by the taxpayer to the satisfaction
  742  of the department that the requirements of this paragraph have
  743  been met.
  744         2. To receive a refund, the business must file under oath
  745  with the governing body or enterprise zone development agency
  746  having jurisdiction over the enterprise zone where the business
  747  is located, as applicable, an application which includes:
  748         a. The name and address of the business claiming the
  749  refund.
  750         b. The identifying number assigned pursuant to s. 290.0065
  751  to the enterprise zone in which the business is located.
  752         c. A specific description of the property for which a
  753  refund is sought, including its serial number or other permanent
  754  identification number.
  755         d. The location of the property.
  756         e. The sales invoice or other proof of purchase of the
  757  property, showing the amount of sales tax paid, the date of
  758  purchase, and the name and address of the sales tax dealer from
  759  whom the property was purchased.
  760         f. Whether the business is a small business as defined by
  761  s. 288.703.
  762         g. If applicable, the name and address of each permanent
  763  employee of the business, including, for each employee who is a
  764  resident of an enterprise zone, the identifying number assigned
  765  pursuant to s. 290.0065 to the enterprise zone in which the
  766  employee resides.
  767         3. Within 10 working days after receipt of an application,
  768  the governing body or enterprise zone development agency shall
  769  review the application to determine if it contains all the
  770  information required pursuant to subparagraph 2. and meets the
  771  criteria set out in this paragraph. The governing body or agency
  772  shall certify all applications that contain the information
  773  required pursuant to subparagraph 2. and meet the criteria set
  774  out in this paragraph as eligible to receive a refund. If
  775  applicable, the governing body or agency shall also certify if
  776  20 percent of the employees of the business are residents of an
  777  enterprise zone, excluding temporary and part-time employees.
  778  The certification shall be in writing, and a copy of the
  779  certification shall be transmitted to the executive director of
  780  the Department of Revenue. The business shall be responsible for
  781  forwarding a certified application to the department within the
  782  time specified in subparagraph 4.
  783         4. An application for a refund pursuant to this paragraph
  784  must be submitted to the department within 6 months after the
  785  tax is due on the business property that is purchased.
  786         5. The amount refunded on purchases of business property
  787  under this paragraph shall be the lesser of 97 percent of the
  788  sales tax paid on such business property or $5,000, or, if no
  789  less than 20 percent of the employees of the business are
  790  residents of an enterprise zone, excluding temporary and part
  791  time employees, the amount refunded on purchases of business
  792  property under this paragraph shall be the lesser of 97 percent
  793  of the sales tax paid on such business property or $10,000. A
  794  refund approved pursuant to this paragraph shall be made within
  795  30 days after formal approval by the department of the
  796  application for the refund. A refund may not be granted under
  797  this paragraph unless the amount to be refunded exceeds $100 in
  798  sales tax paid on purchases made within a 60-day time period.
  799         6. The department shall adopt rules governing the manner
  800  and form of refund applications and may establish guidelines as
  801  to the requisites for an affirmative showing of qualification
  802  for exemption under this paragraph.
  803         7. If the department determines that the business property
  804  is used outside an enterprise zone within 3 years from the date
  805  of purchase, the amount of taxes refunded to the business
  806  purchasing such business property shall immediately be due and
  807  payable to the department by the business, together with the
  808  appropriate interest and penalty, computed from the date of
  809  purchase, in the manner provided by this chapter.
  810  Notwithstanding this subparagraph, business property used
  811  exclusively in:
  812         a. Licensed commercial fishing vessels,
  813         b. Fishing guide boats, or
  814         c. Ecotourism guide boats
  815  
  816  that leave and return to a fixed location within an area
  817  designated under s. 379.2353, Florida Statutes 2010, are
  818  eligible for the exemption provided under this paragraph if all
  819  requirements of this paragraph are met. Such vessels and boats
  820  must be owned by a business that is eligible to receive the
  821  exemption provided under this paragraph. This exemption does not
  822  apply to the purchase of a vessel or boat.
  823         8. The department shall deduct an amount equal to 10
  824  percent of each refund granted under this paragraph from the
  825  amount transferred into the Local Government Half-cent Sales Tax
  826  Clearing Trust Fund pursuant to s. 212.20 for the county area in
  827  which the business property is located and shall transfer that
  828  amount to the General Revenue Fund.
  829         9. For the purposes of this exemption, “business property”
  830  means new or used property defined as “recovery property” in s.
  831  168(c) of the Internal Revenue Code of 1954, as amended, except:
  832         a. Property classified as 3-year property under s.
  833  168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;
  834         b. Industrial machinery and equipment as defined in sub
  835  subparagraph (b)6.a. and eligible for exemption under paragraph
  836  (b); and
  837         c. Building materials as defined in sub-subparagraph
  838  (g)8.a.; and
  839         d. Business property having a sales price of under $5,000
  840  per unit.
  841         10. This paragraph expires on the date specified in s.
  842  290.016 for the expiration of the Florida Enterprise Zone Act.
  843         (15) ELECTRICAL ENERGY USED IN AN ENTERPRISE ZONE.—
  844         (f) For the purpose of the exemption provided in this
  845  subsection, the term “qualified business” means a business which
  846  is:
  847         1. First occupying a new structure to which electrical
  848  service, other than that used for construction purposes, has not
  849  been previously provided or furnished; or
  850         2. Newly occupying an existing, remodeled, renovated, or
  851  rehabilitated structure to which electrical service, other than
  852  that used for remodeling, renovation, or rehabilitation of the
  853  structure, has not been provided or furnished in the three
  854  preceding billing periods.; or
  855         3. Occupying a new, remodeled, rebuilt, renovated, or
  856  rehabilitated structure for which a refund has been granted
  857  pursuant to paragraph (5)(g).
  858         Section 11. Subsections (2) and (5) of section 212.13,
  859  Florida Statutes, are amended, and subsection (7) is added to
  860  that section, to read:
  861         212.13 Records required to be kept; power to inspect; audit
  862  procedure.—
  863         (2)(a) Each dealer, as defined in this chapter, shall
  864  secure, maintain, and keep as long as required by s. 213.35 a
  865  complete record of tangible personal property or services
  866  received, used, sold at retail, distributed or stored, leased or
  867  rented by said dealer, together with invoices, bills of lading,
  868  gross receipts from such sales, and other pertinent records and
  869  papers as may be required by the department for the reasonable
  870  administration of this chapter. All such records must be made
  871  available to the department at reasonable times and places and
  872  by reasonable means, including in an electronic format when so
  873  kept by the dealer. Any dealer subject to this chapter who
  874  violates this subsection commits a misdemeanor of the first
  875  degree, punishable as provided in s. 775.082 or s. 775.083. If,
  876  however, any subsequent offense involves intentional destruction
  877  of such records with an intent to evade payment of or deprive
  878  the state of any tax revenues, such subsequent offense is a
  879  felony of the third degree, punishable as provided in s. 775.082
  880  or s. 775.083.
  881         (b)Dealers licensed under chapter 561 shall maintain
  882  records of all monthly sales and all monthly purchases of
  883  alcoholic beverages and produce such records for inspection by
  884  any department employee within 10 days after written request
  885  therefor. The failure of a dealer licensed under chapter 561 to
  886  comply with such a request is deemed sufficient cause under s.
  887  561.29(1)(a), and the department shall promptly notify the
  888  Division of Alcoholic Beverages and Tobacco and the dealer of
  889  such failure for further appropriate action by the division. The
  890  department may suspend the resale certificate issued to a dealer
  891  licensed under chapter 561 if the dealer fails to produce the
  892  records requested by the department under this section, unless
  893  such dealer, within 30 days after the receipt of notice by the
  894  department, corrects such failure or establishes reasonable
  895  cause to the department why the requested records do not exist.
  896  A dealer licensed under chapter 561 aggrieved by an action of
  897  the department which suspends the resale certificate of that
  898  dealer may apply to the department within 30 days after the
  899  receipt of the notice of suspension for an administrative
  900  hearing pursuant to chapter 120.
  901         (5)(a) The department shall send written notification at
  902  least 60 days before prior to the date an auditor is scheduled
  903  to begin an audit, informing the taxpayer of the audit. The
  904  department is not required to give 60 days’ prior notification
  905  of a forthcoming audit in any instance in which the taxpayer
  906  requests an emergency audit.
  907         (b) Such written notification must shall contain:
  908         1. The approximate date on which the auditor is scheduled
  909  to begin the audit.
  910         2. A reminder that all of the records, receipts, invoices,
  911  resale certificates, and related documentation of the taxpayer
  912  must be made available to the auditor.
  913         3. Any other requests or suggestions the department may
  914  deem necessary.
  915         (c) Only records, receipts, invoices, resale certificates,
  916  and related documentation that which are available to the
  917  auditor when such audit begins are shall be deemed acceptable
  918  for the purposes of conducting such audit. A resale certificate
  919  containing a date before prior to the date the audit commences
  920  is shall be deemed acceptable documentation of the specific
  921  transaction or transactions which occurred in the past, for the
  922  purpose of conducting an audit.
  923         (d) The provisions of this chapter concerning fraudulent or
  924  improper records, receipts, invoices, resale certificates, and
  925  related documentation shall apply when conducting any audit.
  926         (e) The requirement in paragraph (a) of 60 days’ written
  927  notification does not apply to the distress or jeopardy
  928  situations referred to in s. 212.14 or s. 212.15.
  929         (f) Once the notification required by paragraph (a) is
  930  issued, the department, at any time, may respond to contact
  931  initiated by a taxpayer to discuss the audit, and the taxpayer
  932  may provide documentation or other information, electronically
  933  or otherwise, to the department. The department may examine, at
  934  any time, documentation and other information voluntarily
  935  provided by the taxpayer, its representative, or other parties;
  936  information already in the department’s possession; or publicly
  937  available information. The department’s examination of such
  938  information does not mean an audit has commenced if the review
  939  takes place within 60 days after the notice of intent to conduct
  940  an audit. The requirement in paragraph (a) does not limit the
  941  department in making initial contact with the taxpayer to
  942  confirm receipt of the notification or to confirm the date that
  943  the audit will begin. If the taxpayer believes the department
  944  has prematurely commenced the audit, the taxpayer must object in
  945  writing to the department before the issuance of an assessment
  946  or else the objection is waived. If the department agrees that
  947  the audit was prematurely commenced, or a judge, a hearing
  948  officer or an administrative law judge so determines, the
  949  tolling period provided for in s. 213.345 is considered lifted
  950  for the number of days equal to the difference between the date
  951  of premature commencement of audit and the 61st day after the
  952  date of the department’s notice of intent to audit.
  953         (7) The department may adopt rules to administer this
  954  section.
  955         Section 12. Paragraph (a) of subsection (7) of section
  956  212.14, Florida Statutes, is amended to read:
  957         212.14 Departmental powers; hearings; distress warrants;
  958  bonds; subpoenas and subpoenas duces tecum.—
  959         (7)(a) For purposes of collection and enforcement of taxes,
  960  penalties, and interest levied under this chapter, the
  961  department may issue subpoenas or subpoenas duces tecum
  962  compelling the attendance and testimony of witnesses and the
  963  production of books, records, written materials, and
  964  electronically recorded information. Subpoenas shall be issued
  965  with the written and signed approval of the executive director
  966  or his or her designee on written and sworn application by any
  967  employee of the department. The application must set forth the
  968  reason for the application, the name of the person subpoenaed,
  969  the time and place of appearance of the witness, and a
  970  description of any books, records, or electronically recorded
  971  information to be produced, together with a statement by the
  972  applicant that the department has unsuccessfully attempted other
  973  reasonable means of securing information and that the testimony
  974  of the witness or the written or electronically recorded
  975  materials sought in the subpoena are necessary for the
  976  collection of taxes, penalty, or interest or the enforcement of
  977  the taxes levied under this chapter. A subpoena must shall be
  978  served in the manner provided by law and by the Florida Rules of
  979  Civil Procedure and is shall be returnable only during regular
  980  business hours and at least 20 calendar days after the date of
  981  service of the subpoena. Any subpoena to which this subsection
  982  applies must shall identify the taxpayer to whom the subpoena
  983  relates and to whom the records pertain and must shall provide
  984  other information to enable the person subpoenaed to locate the
  985  records required under the subpoena. The department shall give
  986  notice to the taxpayer to whom the subpoena relates within 3
  987  days after of the day on which the service of the subpoena is
  988  made. Within 14 days after service of the subpoena, the person
  989  to whom the subpoena is directed may serve written objection to
  990  inspection or copying of any of the designated materials. If
  991  objection is made, the department is shall not be entitled to
  992  inspect and copy the materials, except pursuant to an order of
  993  the circuit court. If an objection is made, the department may
  994  petition any circuit court for an order to comply with the
  995  subpoena. The subpoena must shall contain a written notice of
  996  the right to object to the subpoena. Every subpoena served upon
  997  the witness or records custodian must be accompanied by a copy
  998  of the provisions of this subsection. If a person refuses to
  999  obey a subpoena or subpoena duces tecum, the department may
 1000  apply to any circuit court of this state to enforce compliance
 1001  with the subpoena. Witnesses must shall be paid mileage and
 1002  witness fees as authorized for witnesses in civil cases. The
 1003  failure of a taxpayer to provide documents available to, or
 1004  required to be kept by, the taxpayer and requested by a subpoena
 1005  issued under this section creates a presumption that the
 1006  resulting proposed final agency action by the department, as to
 1007  the requested documents, is correct and that the requested
 1008  documents not produced by the taxpayer would be adverse to the
 1009  taxpayer’s position as to the proposed final agency action. The
 1010  department may create estimates for purposes of assessment if a
 1011  taxpayer fails to provide documents requested by a subpoena
 1012  issued under this section. The presumption and authority to
 1013  create estimates under this paragraph are not triggered merely
 1014  because a taxpayer or its representative requests a conference
 1015  to negotiate the production of a sample of records demanded by a
 1016  subpoena.
 1017         Section 13. Section 213.051, Florida Statutes, is amended
 1018  to read:
 1019         213.051 Service of subpoenas.—
 1020         (1) For the purpose of administering and enforcing the
 1021  provisions of the revenue laws of this state, the executive
 1022  director of the Department of Revenue, or any of his or her
 1023  assistants designated in writing by the executive director, may
 1024  shall be authorized to serve subpoenas and subpoenas duces tecum
 1025  issued by the state attorney relating to investigations
 1026  concerning the taxes enumerated in s. 213.05.
 1027         (2) In addition to the procedures for service prescribed by
 1028  chapter 48, the department may serve subpoenas it issues
 1029  pursuant to ss. 202.36, 206.14, 211.125, 212.14, and 220.735
 1030  upon any business registered with the department at the address
 1031  on file with the department if it received correspondence from
 1032  the business from that address within 30 days after issuance of
 1033  the subpoena or if the address is listed with the Department of
 1034  State Division of Corporations as a principal or business
 1035  address. If a business’ address is not in this state, service is
 1036  made upon proof of delivery by registered mail or under the
 1037  notice provisions of s. 213.0537.
 1038         Section 14. Section 213.06, Florida Statutes, is amended,
 1039  to read:
 1040         213.06 Rules of department; circumstances requiring
 1041  emergency rules.—
 1042         (1) The Department of Revenue may has the authority to
 1043  adopt rules pursuant to ss. 120.536(1) and 120.54 to implement
 1044  provisions of the revenue laws.
 1045         (2) The executive director of the department may adopt
 1046  emergency rules pursuant to s. 120.54 on behalf of the
 1047  department when the effective date of a legislative change
 1048  occurs sooner than 120 60 days after the close of a legislative
 1049  session in which enacted or after the governor approves or fails
 1050  to veto the legislative change, whichever is later, and the
 1051  change affects a tax rate or a collection or reporting procedure
 1052  which affects a substantial number of dealers or persons subject
 1053  to the tax change or procedure. The Legislature finds that such
 1054  circumstances qualify as an exception to the prerequisite of a
 1055  finding of immediate danger to the public health, safety, or
 1056  welfare as set forth in s. 120.54(4)(a) and qualify as
 1057  circumstances requiring an emergency rule. Emergency rules
 1058  adopted under this subsection are exempt from s. 120.54(4)(c),
 1059  remain in effect for 6 months or until replaced by rules adopted
 1060  under the nonemergency rulemaking procedures of the
 1061  Administrative Procedure Act, and may be renewed during the
 1062  pendency of procedures to adopt permanent rules addressing the
 1063  subject of the emergency rules.
 1064         (3) The grants of rulemaking authority in subsections (1)
 1065  and (2) are sufficient to allow the department to adopt rules
 1066  implementing all revenue laws administered by the department.
 1067  Each revenue law administered by the department is an enabling
 1068  statute authorizing the department to implement it, regardless
 1069  of whether the enabling statute contains its own grant of
 1070  rulemaking authority.
 1071         Section 15. Paragraph (b) of subsection (1) and paragraph
 1072  (a) of subsection (3) of section 213.21, Florida Statutes, are
 1073  amended, and subsections (11) and (12) are added to that
 1074  section, to read:
 1075         213.21 Informal conferences; compromises.—
 1076         (1)
 1077         (b) The statute of limitations upon the issuance of final
 1078  assessments and the period for filing a claim for refund as
 1079  required by s. 215.26(2) for any transactions occurring during
 1080  the audit period shall be tolled during the period in which the
 1081  taxpayer is engaged in a procedure under this section.
 1082         (3)(a) A taxpayer’s liability for any tax or interest
 1083  specified in s. 72.011(1) may be compromised by the department
 1084  upon the grounds of doubt as to liability for or collectibility
 1085  of such tax or interest. A taxpayer’s liability for interest
 1086  under any of the chapters specified in s. 72.011(1) shall be
 1087  settled or compromised in whole or in part whenever or to the
 1088  extent that the department determines that the delay in the
 1089  determination of the amount due is attributable to the action or
 1090  inaction of the department. A taxpayer’s liability for penalties
 1091  under any of the chapters specified in s. 72.011(1) greater than
 1092  25 percent of the tax must may be settled or compromised if it
 1093  is determined by the department determines that the
 1094  noncompliance is not due to reasonable cause and not to willful
 1095  negligence, willful neglect, or fraud. There is a rebuttable
 1096  presumption that a taxpayer’s noncompliance is due to willful
 1097  negligence, willful neglect, or fraud when adequate records as
 1098  requested by the department are not provided to the department
 1099  before the issuance of an assessment. In addition, a taxpayer’s
 1100  liability for penalties under any of the chapters specified in
 1101  s. 72.011(1) up to and including 25 percent of the tax may be
 1102  settled or compromised if the department determines that
 1103  reasonable cause exists and the penalties greater than 25
 1104  percent of the tax were compromised because the noncompliance is
 1105  not due to willful negligence, willful neglect, or fraud. The
 1106  facts and circumstances are subject to de novo review to
 1107  determine the existence of reasonable cause in any
 1108  administrative proceeding or judicial action challenging an
 1109  assessment of penalty under any of the chapters specified in s.
 1110  72.011(1). A taxpayer who establishes reasonable reliance on the
 1111  written advice issued by the department to the taxpayer is will
 1112  be deemed to have shown reasonable cause for the noncompliance.
 1113  In addition, a taxpayer’s liability for penalties under any of
 1114  the chapters specified in s. 72.011(1) in excess of 25 percent
 1115  of the tax shall be settled or compromised if the department
 1116  determines that the noncompliance is due to reasonable cause and
 1117  not to willful negligence, willful neglect, or fraud. The
 1118  department shall maintain records of all compromises, and the
 1119  records shall state the basis for the compromise. The records of
 1120  compromise under this paragraph are shall not be subject to
 1121  disclosure pursuant to s. 119.07(1) and are shall be considered
 1122  confidential information governed by the provisions of s.
 1123  213.053.
 1124         (11) Following the expiration of time for a taxpayer to
 1125  challenge an assessment as provided in s. 72.011, the department
 1126  may consider a request to settle or compromise any tax,
 1127  interest, penalty, or other liability under this section if the
 1128  taxpayer demonstrates that the failure to initiate a timely
 1129  challenge was due to a qualified event that directly impacted
 1130  compliance with that section. For purposes of this subsection, a
 1131  qualified event is limited to the occurrence of events during an
 1132  audit or the expired protest period which were beyond the
 1133  control of the taxpayer, including the death or life-threatening
 1134  injury or illness of the taxpayer or an immediate family member
 1135  of the taxpayer; the death or life-threatening injury or illness
 1136  of the responsible party that controlled, managed, or directed
 1137  the affected business entity; acts of war or terrorism; natural
 1138  disasters; fire; or other catastrophic loss. The department may
 1139  not consider a request received more than 180 days after the
 1140  expiration of time allowed under s. 72.011.
 1141         (12) Any decision by the department regarding a taxpayer’s
 1142  request to compromise or settle a liability under this section
 1143  is not a final order subject to review under chapter 120.
 1144         Section 16. Section 213.34, Florida Statutes, is amended to
 1145  read:
 1146         213.34 Authority to audit.—
 1147         (1) The Department of Revenue may shall have the authority
 1148  to audit and examine the accounts, books, or records of all
 1149  persons who are subject to a revenue law made applicable to this
 1150  chapter, or otherwise placed under the control and
 1151  administration of the department, for the purpose of
 1152  ascertaining the correctness of any return which has been filed
 1153  or payment which has been made, or for the purpose of making a
 1154  return where none has been made.
 1155         (2) The department, or its duly authorized agents, may
 1156  inspect such books and records necessary to ascertain a
 1157  taxpayer’s compliance with the revenue laws of this state,
 1158  provided that the department’s power to make an assessment or
 1159  grant a refund has not terminated under s. 95.091(3).
 1160         (a)During the course of an audit, but before the issuance
 1161  of an assessment other than a jeopardy assessment, the
 1162  department shall issue to the taxpayer a notice explaining the
 1163  audit findings. No later than 14 days after the issuance of the
 1164  notice, the taxpayer may request in writing an exit conference
 1165  at a mutually agreeable date and time with the department’s
 1166  audit staff to discuss the audit findings. The exit conference
 1167  must be conducted no later than 30 days after the date of the
 1168  notice, unless the taxpayer and the department enter into an
 1169  agreement to extend the audit tolling period pursuant to s.
 1170  213.23. The taxpayer shall be given an opportunity at or before
 1171  the exit conference to provide additional information and
 1172  documents to the department to rebut the audit findings. Upon
 1173  the mutual written agreement between the department and the
 1174  taxpayer to extend the audit tolling period pursuant to s.
 1175  213.23, the exit conference may be continued to allow the
 1176  taxpayer additional time to provide information and documents to
 1177  the department. The department shall review any information
 1178  provided by the taxpayer and, if the department revises the
 1179  audit findings, a copy of the revised audit findings must be
 1180  provided to the taxpayer. Such revision of the audit findings
 1181  does not provide a right to any additional conference.
 1182         (b)If an exit conference is timely requested in writing,
 1183  the limitations in s. 95.091(3) are tolled an additional 30
 1184  days. If the department fails to offer a taxpayer the
 1185  opportunity to hold an exit conference despite a timely written
 1186  request, the limitations period in s. 95.091(3) may not be
 1187  tolled for the additional 30 days. If the assessment is issued
 1188  outside of the limitations period, the assessment must be
 1189  reduced by the amount of those taxes, penalties, and interest
 1190  for reporting periods outside of the limitations period, as
 1191  modified by any other tolling or extension provisions.
 1192         (c)If a request for an exit conference is not timely made,
 1193  the right to a conference is waived. A taxpayer may also
 1194  affirmatively waive its right to an exit conference. Failure to
 1195  hold an exit conference does not preclude the department from
 1196  issuing an assessment.
 1197         (d)The department may adopt rules to implement this
 1198  subsection.
 1199         (3) The department may correct by credit or refund any
 1200  overpayment of tax, penalty, or interest revealed by an audit
 1201  and shall make assessment of any deficiency in tax, penalty, or
 1202  interest determined to be due.
 1203         (4) Notwithstanding the provisions of s. 215.26, the
 1204  department shall offset the overpayment of any tax during an
 1205  audit period against a deficiency of any tax, penalty, or
 1206  interest determined to be due during the same audit period.
 1207         (5) After the application of subsection (4), if the
 1208  department’s audit finds that the tax paid is more than the
 1209  correct amount, the department must refund the overpayment that
 1210  is within the applicable period provided by s. 215.26. Such
 1211  action by the department does not prevent a taxpayer from
 1212  challenging the amount of the refund pursuant to chapter 120 and
 1213  this chapter or applying for a refund of additional tax within
 1214  the applicable period.
 1215         Section 17. Section 213.345, Florida Statutes, is amended
 1216  to read:
 1217         213.345 Tolling of periods during an audit.—The limitations
 1218  in s. 95.091(3) and the period for filing a claim for refund as
 1219  required by s. 215.26(2) are shall be tolled for a period of 1
 1220  year if the Department of Revenue has, on or after July 1, 1999,
 1221  issued a notice of intent to conduct an audit or investigation
 1222  of the taxpayer’s account within the applicable period of time.
 1223  The 1-year period is tolled upon receipt of written objections
 1224  to the subpoena and for the entire pendency of any action that
 1225  seeks an order to enforce compliance with or to challenge any
 1226  subpoena issued by the department compelling the attendance and
 1227  testimony of witnesses and the production of books, records,
 1228  written materials, and electronically recorded information. The
 1229  department must commence an audit within 120 days after it
 1230  issues a notice of intent to conduct an audit, unless the
 1231  taxpayer requests a delay. If the taxpayer does not request a
 1232  delay and the department does not begin the audit within 120
 1233  days after issuing the notice, the tolling period terminates
 1234  shall terminate unless the taxpayer and the department enter
 1235  into an agreement to extend the period pursuant to s. 213.23. If
 1236  the department issues a notice explaining its audit findings
 1237  under s. 213.34(2)(a) based on an estimate because the taxpayer
 1238  has failed or refuses to provide records, the audit will be
 1239  deemed to have commenced for purposes of this section. In the
 1240  event the department issues an assessment beyond the tolling
 1241  period, the assessment will be considered late and the
 1242  assessment shall be reduced by the amount of those taxes,
 1243  penalties, and interest for reporting periods outside of the
 1244  limitations period, as modified by any other tolling or
 1245  extension provisions.
 1246         Section 18. Subsections (1), (3), and (6) of section
 1247  213.67, Florida Statutes, are amended to read:
 1248         213.67 Garnishment.—
 1249         (1) If a person is delinquent in the payment of any taxes,
 1250  penalties, and interest, additional daily accrued interest,
 1251  costs, and fees owed to the department, the executive director
 1252  or his or her designee may give notice of the amount of such
 1253  delinquency by registered mail, by personal service, or by
 1254  electronic means, including, but not limited to, facsimile
 1255  transmissions, electronic data interchange, or use of the
 1256  Internet, to all persons having in their possession or under
 1257  their control any credits or personal property, exclusive of
 1258  wages, belonging to the delinquent taxpayer, or owing any debts
 1259  to such delinquent taxpayer at the time of receipt by them of
 1260  such notice. Thereafter, any person who has been notified may
 1261  not transfer or make any other disposition of such credits,
 1262  other personal property, or debts until the executive director
 1263  or his or her designee consents to a transfer or disposition or
 1264  until 60 days after the receipt of such notice. However, the
 1265  credits, other personal property, or debts that exceed the
 1266  delinquent amount stipulated in the notice are not subject to
 1267  this section, wherever held, if the taxpayer does not have a
 1268  prior history of tax delinquencies. If during the effective
 1269  period of the notice to withhold, any person so notified makes
 1270  any transfer or disposition of the property or debts required to
 1271  be withheld under this section, he or she is liable to the state
 1272  for any indebtedness owed to the department by the person with
 1273  respect to whose obligation the notice was given to the extent
 1274  of the value of the property or the amount of the debts thus
 1275  transferred or paid if, solely by reason of such transfer or
 1276  disposition, the state is unable to recover the indebtedness of
 1277  the person with respect to whose obligation the notice was
 1278  given. If the delinquent taxpayer contests the intended levy in
 1279  circuit court or under chapter 120, the notice under this
 1280  section remains effective until that final resolution of the
 1281  contest. Any financial institution receiving such notice
 1282  maintains will maintain a right of setoff for any transaction
 1283  involving a debit card occurring on or before the date of
 1284  receipt of such notice.
 1285         (3) During the last 30 days of the 60-day period set forth
 1286  in subsection (1), the executive director or his or her designee
 1287  may levy upon such credits, other personal property, or debts.
 1288  The levy must be accomplished by delivery of a notice of levy by
 1289  registered mail, by personal service, or by electronic means,
 1290  including, but not limited to, facsimile transmission,
 1291  electronic data exchange, or use of the Internet. Upon receipt
 1292  of the notice of levy, which the person possessing the credits,
 1293  other personal property, or debts shall transfer them to the
 1294  department or pay to the department the amount owed to the
 1295  delinquent taxpayer.
 1296         (6)(a) Levy may be made under subsection (3) upon credits,
 1297  other personal property, or debt of any person with respect to
 1298  any unpaid tax, penalties, and interest, additional daily
 1299  accrued interest, costs, and fees only after the executive
 1300  director or his or her designee has notified such person in
 1301  writing of the intention to make such levy.
 1302         (b) No less than 30 days before the day of the levy, the
 1303  notice of intent to levy required under paragraph (a) must shall
 1304  be given in person or sent by certified or registered mail to
 1305  the person’s last known address.
 1306         (c) The notice required in paragraph (a) must include a
 1307  brief statement that sets forth in simple and nontechnical
 1308  terms:
 1309         1. The provisions of this section relating to levy and sale
 1310  of property;
 1311         2. The procedures applicable to the levy under this
 1312  section;
 1313         3. The administrative and judicial appeals available to the
 1314  taxpayer with respect to such levy and sale, and the procedures
 1315  relating to such appeals; and
 1316         4. Any The alternatives, if any, available to taxpayers
 1317  which could prevent levy on the property.
 1318         Section 19. Section 220.42, Florida Statutes, is amended to
 1319  read:
 1320         220.42 Methods of accounting.—
 1321         (1) For purposes of this code, a taxpayer’s method of
 1322  accounting must shall be the same as such taxpayer’s method of
 1323  accounting for federal income tax purposes, except as provided
 1324  in subsection (3). If no method of accounting has been regularly
 1325  used by a taxpayer, net income for purposes of this code must
 1326  shall be computed by the such method that as in the opinion of
 1327  the department determines most fairly reflects income.
 1328         (2) If a taxpayer’s method of accounting is changed for
 1329  federal income tax purposes, the taxpayer’s method of accounting
 1330  for purposes of this code must shall be similarly changed.
 1331         (3) Any taxpayer which has elected for federal income tax
 1332  purposes to report any portion of its income on the completed
 1333  contract method of accounting under Treasury Regulation 1.451
 1334  3(b)(2) may elect to return the income so reported on the
 1335  percentage of completion method of accounting under Treasury
 1336  Regulation 1.451-3(b)(1), provided the taxpayer regularly
 1337  maintains its books of account and reports to its shareholders
 1338  on the percentage of completion method. The election provided by
 1339  this subsection shall be allowed only if it is made, in such
 1340  manner as the department may prescribe, not later than the due
 1341  date, including any extensions thereof, for filing a return for
 1342  the taxpayer’s first taxable year under this code in which a
 1343  portion of its income is returned on the completed contract
 1344  method of accounting for federal tax purposes. An election made
 1345  pursuant to this subsection shall apply to all subsequent
 1346  taxable years of the taxpayers unless the department consents in
 1347  writing to its revocation.
 1348         Section 20. Subsection (4) is added to section 220.735,
 1349  Florida Statutes, to read:
 1350         220.735 Production of witnesses and records.—
 1351         (4) The failure of a taxpayer to provide documents
 1352  available to, or required to be kept by, the taxpayer and
 1353  requested by a subpoena issued under this section creates a
 1354  presumption that the resulting proposed final agency action by
 1355  the department, as to the requested documents, is correct and
 1356  that the requested documents not produced by the taxpayer would
 1357  be adverse to the taxpayer’s position as to the proposed final
 1358  agency action. The department may create estimates for purposes
 1359  of assessment if a taxpayer fails to provide documents requested
 1360  by a subpoena issued under this section.
 1361         Section 21. Paragraph (e) of subsection (3) of section
 1362  443.131, Florida Statutes, is amended to read:
 1363         443.131 Contributions.—
 1364         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
 1365  EXPERIENCE.—
 1366         (e) Assignment of variations from the standard rate.—
 1367         1. As used in this paragraph, the terms “total benefit
 1368  payments,” “benefits paid to an individual,” and “benefits
 1369  charged to the employment record of an employer” mean the amount
 1370  of benefits paid to individuals multiplied by:
 1371         a. For benefits paid before prior to July 1, 2007, 1.
 1372         b. For benefits paid during the period beginning on July 1,
 1373  2007, and ending March 31, 2011, 0.90.
 1374         c. For benefits paid after March 31, 2011, 1.
 1375         d. For benefits paid during the period beginning April 1,
 1376  2020, and ending December 31, 2020, 0.
 1377         e. For benefits paid during the period beginning January 1,
 1378  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1379  in accordance with paragraph (f).
 1380         2. For the calculation of contribution rates effective
 1381  January 1, 2012, and thereafter:
 1382         a. The tax collection service provider shall assign a
 1383  variation from the standard rate of contributions for each
 1384  calendar year to each eligible employer. In determining the
 1385  contribution rate, varying from the standard rate to be assigned
 1386  each employer, adjustment factors computed under sub-sub
 1387  subparagraphs (I)-(IV) are added to the benefit ratio. This
 1388  addition shall be accomplished in two steps by adding a variable
 1389  adjustment factor and a final adjustment factor. The sum of
 1390  these adjustment factors computed under sub-sub-subparagraphs
 1391  (I)-(IV) shall first be algebraically summed. The sum of these
 1392  adjustment factors shall next be divided by a gross benefit
 1393  ratio determined as follows: Total benefit payments for the 3
 1394  year period described in subparagraph (b)3. are charged to
 1395  employers eligible for a variation from the standard rate, minus
 1396  excess payments for the same period, divided by taxable payroll
 1397  entering into the computation of individual benefit ratios for
 1398  the calendar year for which the contribution rate is being
 1399  computed. The ratio of the sum of the adjustment factors
 1400  computed under sub-sub-subparagraphs (I)-(IV) to the gross
 1401  benefit ratio is multiplied by each individual benefit ratio
 1402  that is less than the maximum contribution rate to obtain
 1403  variable adjustment factors; except that if the sum of an
 1404  employer’s individual benefit ratio and variable adjustment
 1405  factor exceeds the maximum contribution rate, the variable
 1406  adjustment factor is reduced in order for the sum to equal the
 1407  maximum contribution rate. The variable adjustment factor for
 1408  each of these employers is multiplied by his or her taxable
 1409  payroll entering into the computation of his or her benefit
 1410  ratio. The sum of these products is divided by the taxable
 1411  payroll of the employers who entered into the computation of
 1412  their benefit ratios. The resulting ratio is subtracted from the
 1413  sum of the adjustment factors computed under sub-sub
 1414  subparagraphs (I)-(IV) to obtain the final adjustment factor.
 1415  The variable adjustment factors and the final adjustment factor
 1416  must be computed to five decimal places and rounded to the
 1417  fourth decimal place. This final adjustment factor is added to
 1418  the variable adjustment factor and benefit ratio of each
 1419  employer to obtain each employer’s contribution rate. An
 1420  employer’s contribution rate may not, however, be rounded to
 1421  less than 0.1 percent. In determining the contribution rate,
 1422  varying from the standard rate to be assigned, the computation
 1423  shall exclude any benefit that is excluded by the multipliers
 1424  under subparagraph (b)2. and subparagraph 1. for rates effective
 1425  January 1, 2021, through December 31, 2025, notwithstanding the
 1426  repeal of subparagraph 5. as provided in chapter 2021-2, Laws of
 1427  Florida. The computation of the contribution rate, varying from
 1428  the standard rate to be assigned, shall also exclude any benefit
 1429  paid as a result of a governmental order related to COVID-19 to
 1430  close or reduce capacity of a business. In addition, the
 1431  contribution rate for the 2021 and 2022 calendar years shall be
 1432  calculated without the application of the positive adjustment
 1433  factor in sub-sub-subparagraph (III).
 1434         (I) An adjustment factor for noncharge benefits is computed
 1435  to the fifth decimal place and rounded to the fourth decimal
 1436  place by dividing the amount of noncharge benefits during the 3
 1437  year period described in subparagraph (b)3. by the taxable
 1438  payroll of employers eligible for a variation from the standard
 1439  rate who have a benefit ratio for the current year which is less
 1440  than the maximum contribution rate. For purposes of computing
 1441  this adjustment factor, the taxable payroll of these employers
 1442  is the taxable payrolls for the 3 years ending June 30 of the
 1443  current calendar year as reported to the tax collection service
 1444  provider by September 30 of the same calendar year. As used in
 1445  this sub-sub-subparagraph, the term “noncharge benefits” means
 1446  benefits paid to an individual, as adjusted pursuant to
 1447  subparagraph (b)2. and subparagraph 1., from the Unemployment
 1448  Compensation Trust Fund which were not charged to the employment
 1449  record of any employer, but excluding any benefit paid as a
 1450  result of a governmental order related to COVID-19 to close or
 1451  reduce capacity of a business.
 1452         (II) An adjustment factor for excess payments is computed
 1453  to the fifth decimal place, and rounded to the fourth decimal
 1454  place by dividing the total excess payments during the 3-year
 1455  period described in subparagraph (b)3. by the taxable payroll of
 1456  employers eligible for a variation from the standard rate who
 1457  have a benefit ratio for the current year which is less than the
 1458  maximum contribution rate. For purposes of computing this
 1459  adjustment factor, the taxable payroll of these employers is the
 1460  same figure used to compute the adjustment factor for noncharge
 1461  benefits under sub-sub-subparagraph (I). As used in this sub
 1462  subparagraph, the term “excess payments” means the amount of
 1463  benefits charged to the employment record of an employer, as
 1464  adjusted pursuant to subparagraph (b)2. and subparagraph 1.,
 1465  during the 3-year period described in subparagraph (b)3., but
 1466  excluding any benefit paid as a result of a governmental order
 1467  related to COVID-19 to close or reduce capacity of a business,
 1468  less the product of the maximum contribution rate and the
 1469  employer’s taxable payroll for the 3 years ending June 30 of the
 1470  current calendar year as reported to the tax collection service
 1471  provider by September 30 of the same calendar year. As used in
 1472  this sub-sub-subparagraph, the term “total excess payments”
 1473  means the sum of the individual employer excess payments for
 1474  those employers that were eligible for assignment of a
 1475  contribution rate different from the standard rate.
 1476         (III) With respect to computing a positive adjustment
 1477  factor:
 1478         (A) Beginning January 1, 2012, if the balance of the
 1479  Unemployment Compensation Trust Fund on September 30 of the
 1480  calendar year immediately preceding the calendar year for which
 1481  the contribution rate is being computed is less than 4 percent
 1482  of the taxable payrolls for the year ending June 30 as reported
 1483  to the tax collection service provider by September 30 of that
 1484  calendar year, a positive adjustment factor shall be computed.
 1485  The positive adjustment factor is computed annually to the fifth
 1486  decimal place and rounded to the fourth decimal place by
 1487  dividing the sum of the total taxable payrolls for the year
 1488  ending June 30 of the current calendar year as reported to the
 1489  tax collection service provider by September 30 of that calendar
 1490  year into a sum equal to one-fifth of the difference between the
 1491  balance of the fund as of September 30 of that calendar year and
 1492  the sum of 5 percent of the total taxable payrolls for that
 1493  year. The positive adjustment factor remains in effect for
 1494  subsequent years until the balance of the Unemployment
 1495  Compensation Trust Fund as of September 30 of the year
 1496  immediately preceding the effective date of the contribution
 1497  rate equals or exceeds 4 percent of the taxable payrolls for the
 1498  year ending June 30 of the current calendar year as reported to
 1499  the tax collection service provider by September 30 of that
 1500  calendar year.
 1501         (B) Beginning January 1, 2018, and for each year
 1502  thereafter, the positive adjustment shall be computed by
 1503  dividing the sum of the total taxable payrolls for the year
 1504  ending June 30 of the current calendar year as reported to the
 1505  tax collection service provider by September 30 of that calendar
 1506  year into a sum equal to one-fourth of the difference between
 1507  the balance of the fund as of September 30 of that calendar year
 1508  and the sum of 5 percent of the total taxable payrolls for that
 1509  year. The positive adjustment factor remains in effect for
 1510  subsequent years until the balance of the Unemployment
 1511  Compensation Trust Fund as of September 30 of the year
 1512  immediately preceding the effective date of the contribution
 1513  rate equals or exceeds 4 percent of the taxable payrolls for the
 1514  year ending June 30 of the current calendar year as reported to
 1515  the tax collection service provider by September 30 of that
 1516  calendar year.
 1517         (IV) If, beginning January 1, 2015, and each year
 1518  thereafter, the balance of the Unemployment Compensation Trust
 1519  Fund as of September 30 of the year immediately preceding the
 1520  calendar year for which the contribution rate is being computed
 1521  exceeds 5 percent of the taxable payrolls for the year ending
 1522  June 30 of the current calendar year as reported to the tax
 1523  collection service provider by September 30 of that calendar
 1524  year, a negative adjustment factor must be computed. The
 1525  negative adjustment factor shall be computed annually beginning
 1526  on January 1, 2015, and each year thereafter, to the fifth
 1527  decimal place and rounded to the fourth decimal place by
 1528  dividing the sum of the total taxable payrolls for the year
 1529  ending June 30 of the current calendar year as reported to the
 1530  tax collection service provider by September 30 of the calendar
 1531  year into a sum equal to one-fourth of the difference between
 1532  the balance of the fund as of September 30 of the current
 1533  calendar year and 5 percent of the total taxable payrolls of
 1534  that year. The negative adjustment factor remains in effect for
 1535  subsequent years until the balance of the Unemployment
 1536  Compensation Trust Fund as of September 30 of the year
 1537  immediately preceding the effective date of the contribution
 1538  rate is less than 5 percent, but more than 4 percent of the
 1539  taxable payrolls for the year ending June 30 of the current
 1540  calendar year as reported to the tax collection service provider
 1541  by September 30 of that calendar year. The negative adjustment
 1542  authorized by this section is suspended in any calendar year in
 1543  which repayment of the principal amount of an advance received
 1544  from the federal Unemployment Compensation Trust Fund under 42
 1545  U.S.C. s. 1321 is due to the Federal Government.
 1546         (V) The maximum contribution rate that may be assigned to
 1547  an employer is 5.4 percent, except employers participating in an
 1548  approved short-time compensation plan may be assigned a maximum
 1549  contribution rate that is 1 percent greater than the maximum
 1550  contribution rate for other employers in any calendar year in
 1551  which short-time compensation benefits are charged to the
 1552  employer’s employment record.
 1553         (VI) As used in this subsection, “taxable payroll” shall be
 1554  determined by excluding any part of the remuneration paid to an
 1555  individual by an employer for employment during a calendar year
 1556  in excess of the first $7,000. Beginning January 1, 2012,
 1557  “taxable payroll” shall be determined by excluding any part of
 1558  the remuneration paid to an individual by an employer for
 1559  employment during a calendar year as described in s.
 1560  443.1217(2). For the purposes of the employer rate calculation
 1561  that will take effect in January 1, 2012, and in January 1,
 1562  2013, the tax collection service provider shall use the data
 1563  available for taxable payroll from 2009 based on excluding any
 1564  part of the remuneration paid to an individual by an employer
 1565  for employment during a calendar year in excess of the first
 1566  $7,000, and from 2010 and 2011, the data available for taxable
 1567  payroll based on excluding any part of the remuneration paid to
 1568  an individual by an employer for employment during a calendar
 1569  year in excess of the first $8,500.
 1570         b. If the transfer of an employer’s employment record to an
 1571  employing unit under paragraph (g) which, before the transfer,
 1572  was an employer, the tax collection service provider shall
 1573  recompute a benefit ratio for the successor employer based on
 1574  the combined employment records and reassign an appropriate
 1575  contribution rate to the successor employer effective on the
 1576  first day of the calendar quarter immediately after the
 1577  effective date of the transfer.
 1578         3. The tax collection service provider shall reissue rates
 1579  for the 2021 calendar year. However, an employer shall continue
 1580  to timely file its employer’s quarterly reports and pay the
 1581  contributions due in a timely manner in accordance with the
 1582  rules of the Department of Economic Opportunity. The Department
 1583  of Revenue shall post the revised rates on its website to enable
 1584  employers to securely review the revised rates. For
 1585  contributions for the first quarter of the 2021 calendar year,
 1586  if any employer remits to the tax collection service provider an
 1587  amount in excess of the amount that would be due as calculated
 1588  pursuant to this paragraph, the tax collection service provider
 1589  shall refund the excess amount from the amount erroneously
 1590  collected. Notwithstanding s. 443.141(6), refunds issued through
 1591  August 31, 2021, for first quarter 2021 contributions must be
 1592  paid from the General Revenue Fund.
 1593         4. The tax collection service provider shall calculate and
 1594  assign contribution rates effective January 1, 2022, through
 1595  December 31, 2022, excluding any benefit charge that is excluded
 1596  by the multipliers under subparagraph (b)2. and subparagraph 1.;
 1597  without the application of the positive adjustment factor in
 1598  sub-sub-subparagraph 2.a.(III); and without the inclusion of any
 1599  benefit charge directly related to COVID-19 as a result of a
 1600  governmental order to close or reduce capacity of a business, as
 1601  determined by the Department of Economic Opportunity, for each
 1602  employer who is eligible for a variation from the standard rate
 1603  pursuant to paragraph (d). The Department of Economic
 1604  Opportunity shall provide the tax collection service provider
 1605  with all necessary benefit charge information by August 1, 2021,
 1606  including specific information for adjustments related to COVID
 1607  19 charges resulting from a governmental order to close or
 1608  reduce capacity of a business, to enable the tax collection
 1609  service provider to calculate and issue tax rates effective
 1610  January 1, 2022. The tax collection service provider shall
 1611  calculate and post rates for the 2022 calendar year by March 1,
 1612  2022.
 1613         5. Subject to subparagraph 6., the tax collection service
 1614  provider shall calculate and assign contribution rates effective
 1615  January 1, 2023, through December 31, 2025, excluding any
 1616  benefit charge that is excluded by the multipliers under
 1617  subparagraph (b)2. and subparagraph 1.; without the application
 1618  of the positive adjustment factor in sub-sub-subparagraph
 1619  2.a.(III); and without the inclusion of any benefit charge
 1620  directly related to COVID-19 as a result of a governmental order
 1621  to close or reduce capacity of a business, as determined by the
 1622  Department of Economic Opportunity, for each employer who is
 1623  eligible for a variation from the standard rate pursuant to
 1624  paragraph (d). The Department of Economic Opportunity shall
 1625  provide the tax collection service provider with all necessary
 1626  benefit charge information by August 1 of each year, including
 1627  specific information for adjustments related to COVID-19 charges
 1628  resulting from a governmental order to close or reduce capacity
 1629  of a business, to enable the tax collection service provider to
 1630  calculate and issue tax rates effective the following January.
 1631         6. If the balance of the Unemployment Compensation Trust
 1632  Fund on June 30 of any year exceeds $4,071,519,600, subparagraph
 1633  5. is repealed for rates effective the following years. The
 1634  Office of Economic and Demographic Research shall advise the tax
 1635  collection service provider of the balance of the trust fund on
 1636  June 30 by August 1 of that year. After the repeal of
 1637  subparagraph 5. and notwithstanding the dates specified in that
 1638  subparagraph, the tax collection service provider shall
 1639  calculate and assign contribution rates for each subsequent
 1640  calendar year as otherwise provided in this section.
 1641         Section 22. Paragraph (a) of subsection (9) of section
 1642  443.171, Florida Statutes, is amended to read:
 1643         443.171 Department of Economic Opportunity and commission;
 1644  powers and duties; records and reports; proceedings; state
 1645  federal cooperation.—
 1646         (9) STATE-FEDERAL COOPERATION.—
 1647         (a)1. In the administration of this chapter, the Department
 1648  of Economic Opportunity and its tax collection service provider
 1649  shall cooperate with the United States Department of Labor to
 1650  the fullest extent consistent with this chapter and shall take
 1651  those actions, through the adoption of appropriate rules,
 1652  administrative methods, and standards, necessary to secure for
 1653  this state all advantages available under the provisions of
 1654  federal law relating to reemployment assistance.
 1655         2. In the administration of the provisions in s. 443.1115,
 1656  which are enacted to conform with the Federal-State Extended
 1657  Unemployment Compensation Act of 1970, the department shall take
 1658  those actions necessary to ensure that those provisions are
 1659  interpreted and applied to meet the requirements of the federal
 1660  act as interpreted by the United States Department of Labor and
 1661  to secure for this state the full reimbursement of the federal
 1662  share of extended benefits paid under this chapter which is
 1663  reimbursable under the federal act.
 1664         3. The department and its tax collection service provider
 1665  shall comply with the regulations of the United States
 1666  Department of Labor relating to the receipt or expenditure by
 1667  this state of funds granted under federal law; shall submit the
 1668  reports in the form and containing the information the United
 1669  States Department of Labor requires; and shall comply with
 1670  directions of the United States Department of Labor necessary to
 1671  assure the correctness and verification of these reports.
 1672         4.The department and its tax collection service provider
 1673  shall comply with the requirements of the federal Treasury
 1674  Offset Program as it pertains to the recovery of unemployment
 1675  compensation debts as required by the United States Department
 1676  of Labor pursuant to 26 U.S.C. s. 6402. The department or the
 1677  tax collection service provider may adopt rules to implement
 1678  this subparagraph.
 1679         Section 23. Effective January 1, 2023, paragraph (b) of
 1680  subsection (1) of section 624.515, Florida Statutes, is amended
 1681  to read:
 1682         624.515 State Fire Marshal regulatory assessment and
 1683  surcharge; levy and amount.—
 1684         (1)
 1685         (b)1.Annually before the due date of the first
 1686  installment, the department, with the assistance of the office,
 1687  shall make available in an electronic format or otherwise the
 1688  percentage of fire insurance contained in lines of insurance for
 1689  the industry for that taxable year. The percentages determined
 1690  by the office are exempt from chapter 120.
 1691         2. Insurers may choose to use their own previous 5 years of
 1692  loss experience or rate filings that have been approved by the
 1693  office instead of using the percentages provided by the
 1694  department pursuant to subparagraph 1. However, if an insurer
 1695  chooses not to use the percentages provided by the department,
 1696  it must use the same alternative method for all lines of
 1697  business, continue using the method for a minimum of 3
 1698  consecutive tax years, and attach documentation of the
 1699  calculation and determination to the tax return When it is
 1700  impractical, due to the nature of the business practices within
 1701  the insurance industry, to determine the percentage of fire
 1702  insurance contained within a line of insurance written by an
 1703  insurer on risks located or resident in Florida, the Department
 1704  of Revenue may establish by rule such percentages for the
 1705  industry. The Department of Revenue may also amend the
 1706  percentages as the insurance industry changes its practices
 1707  concerning the portion of fire insurance within a line of
 1708  insurance.
 1709         Section 24. Paragraph (c) of subsection (1) of section
 1710  220.183, Florida Statutes, is amended to read:
 1711         220.183 Community contribution tax credit.—
 1712         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
 1713  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
 1714  SPENDING.—
 1715         (c) The total amount of tax credit which may be granted for
 1716  all programs approved under this section, s. 212.08(5)(o) s.
 1717  212.08(5)(p), and s. 624.5105 is $12.5 million in the 2018-2019
 1718  fiscal year, $13.5 million in the 2019-2020 fiscal year, and
 1719  $10.5 million in each fiscal year thereafter for projects that
 1720  provide housing opportunities for persons with special needs as
 1721  defined in s. 420.0004 and homeownership opportunities for low
 1722  income households or very-low-income households as defined in s.
 1723  420.9071 and $3.5 million each fiscal year for all other
 1724  projects.
 1725         Section 25. Paragraph (c) of subsection (2) of section
 1726  288.0001, Florida Statutes, is amended to read:
 1727         288.0001 Economic Development Programs Evaluation.—The
 1728  Office of Economic and Demographic Research and the Office of
 1729  Program Policy Analysis and Government Accountability (OPPAGA)
 1730  shall develop and present to the Governor, the President of the
 1731  Senate, the Speaker of the House of Representatives, and the
 1732  chairs of the legislative appropriations committees the Economic
 1733  Development Programs Evaluation.
 1734         (2) The Office of Economic and Demographic Research and
 1735  OPPAGA shall provide a detailed analysis of economic development
 1736  programs as provided in the following schedule:
 1737         (c) By January 1, 2016, and every 3 years thereafter, an
 1738  analysis of the following:
 1739         1. The qualified defense contractor and space flight
 1740  business tax refund program established under s. 288.1045.
 1741         2. The tax exemption for semiconductor, defense, or space
 1742  technology sales established under s. 212.08(5)(i) s.
 1743  212.08(5)(j).
 1744         3. The Military Base Protection Program established under
 1745  s. 288.980.
 1746         4. The Quick Response Training Program established under s.
 1747  288.047.
 1748         5. The Incumbent Worker Training Program established under
 1749  s. 445.003.
 1750         6. International trade and business development programs
 1751  established or funded under s. 288.826.
 1752         Section 26. Paragraph (a) of subsection (9) of section
 1753  290.0056, Florida Statutes, is amended to read:
 1754         290.0056 Enterprise zone development agency.—
 1755         (9) The following powers and responsibilities shall be
 1756  performed by the governing body creating the enterprise zone
 1757  development agency acting as the managing agent of the
 1758  enterprise zone development agency, or, contingent upon approval
 1759  by such governing body, such powers and responsibilities shall
 1760  be performed by the enterprise zone development agency:
 1761         (a) To review, process, and certify applications for state
 1762  enterprise zone tax incentives pursuant to ss. 212.08(5)(g) and
 1763  (15); 212.096; 220.181; and 220.182 ss. 212.08(5)(g), (h), and
 1764  (15); 212.096; 220.181; and 220.182.
 1765         Section 27. Subsections (4) and (5) of section 290.007,
 1766  Florida Statutes, are amended to read:
 1767         290.007 State incentives available in enterprise zones.—The
 1768  following incentives are provided by the state to encourage the
 1769  revitalization of enterprise zones:
 1770         (4) The sales tax exemption for building materials used in
 1771  the rehabilitation of real property in enterprise zones provided
 1772  in s. 212.08(5)(g).
 1773         (5) The sales tax exemption for business equipment used in
 1774  an enterprise zone provided in s. 212.08(5)(g) s. 212.08(5)(h).
 1775         Section 28. Paragraph (a) of subsection (4) of section
 1776  377.809, Florida Statutes, is amended to read:
 1777         377.809 Energy Economic Zone Pilot Program.—
 1778         (4)(a) Beginning July 1, 2012, all the incentives and
 1779  benefits provided for enterprise zones pursuant to state law
 1780  shall be available to the energy economic zones designated
 1781  pursuant to this section on or before July 1, 2010. In order to
 1782  provide incentives, by March 1, 2012, each local governing body
 1783  that has jurisdiction over an energy economic zone must, by
 1784  local ordinance, establish the boundary of the energy economic
 1785  zone, specify applicable energy-efficiency standards, and
 1786  determine eligibility criteria for the application of state and
 1787  local incentives and benefits in the energy economic zone.
 1788  However, in order to receive benefits provided under s. 288.106,
 1789  a business must be a qualified target industry business under s.
 1790  288.106 for state purposes. An energy economic zone’s boundary
 1791  may be revised by local ordinance. Such incentives and benefits
 1792  include those in ss. 212.08, 212.096, 220.181, 220.182, 220.183,
 1793  288.106, and 624.5105 and the public utility discounts provided
 1794  in s. 290.007(7) s. 290.007(8). The exemption provided in s.
 1795  212.08(5)(c) shall be for renewable energy as defined in s.
 1796  377.803. For purposes of this section, any applicable
 1797  requirements for employee residency for higher refund or credit
 1798  thresholds must be based on employee residency in the energy
 1799  economic zone or an enterprise zone. A business in an energy
 1800  economic zone may also be eligible for funding under ss. 288.047
 1801  and 445.003, and a transportation project in an energy economic
 1802  zone shall be provided priority in funding under s. 339.2821.
 1803  Other projects shall be given priority ranking to the extent
 1804  practicable for grants administered under state energy programs.
 1805         Section 29. Paragraph (c) of subsection (1) of section
 1806  624.5105, Florida Statutes, is amended to read:
 1807         624.5105 Community contribution tax credit; authorization;
 1808  limitations; eligibility and application requirements;
 1809  administration; definitions; expiration.—
 1810         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 1811         (c) The total amount of tax credit which may be granted for
 1812  all programs approved under this section and ss. 212.08(5)(o)
 1813  and 220.183 ss. 212.08(5)(p) and 220.183 is $12.5 million in the
 1814  2018-2019 fiscal year, $13.5 million in the 2019-2020 fiscal
 1815  year, and $10.5 million in each fiscal year thereafter for
 1816  projects that provide housing opportunities for persons with
 1817  special needs as defined in s. 420.0004 or homeownership
 1818  opportunities for low-income or very-low-income households as
 1819  defined in s. 420.9071 and $3.5 million each fiscal year for all
 1820  other projects.
 1821         Section 30. Subsection (1) of section 1011.94, Florida
 1822  Statutes, is amended to read:
 1823         1011.94 University Major Gifts Program.—
 1824         (1) There is established a University Major Gifts Program.
 1825  The purpose of the program is to enable each university to
 1826  provide donors with an incentive in the form of matching grants
 1827  for donations for the establishment of permanent endowments and
 1828  sales tax exemption matching funds received pursuant to s.
 1829  212.08(5)(i) s. 212.08(5)(j), which must be invested, with the
 1830  proceeds of the investment used to support libraries and
 1831  instruction and research programs, as defined by the Board of
 1832  Governors.
 1833         Section 31. Except as otherwise provided in this act, this
 1834  act shall take effect July 1, 2022.