The Florida Senate

213.755  Payment of taxes by electronic funds transfer.--

(1)  The executive director of the Department of Revenue shall have authority to require a taxpayer to remit taxes by electronic funds transfer where the taxpayer, including consolidated filers, is subject to tax and has paid that tax in the prior state fiscal year in an amount of $50,000 or more.

(2)  As used in any revenue law administered by the department, the term:

(a)  "Payment" means any payment or remittance required to be made or paid within a prescribed period or on or before a prescribed date under the authority of any provision of a revenue law which the department has the responsibility for regulating, controlling, and administering. The term does not include any remittance unless the amount of the remittance is actually received by the department.

(b)  "Return" means any report, claim, statement, notice, application, affidavit, or other document required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision of a revenue law which the department has the responsibility of regulating, controlling, and administering.

(3)  Solely for the purposes of administering this section:

(a)  Taxes levied under parts I and II of chapter 206 shall be considered a single tax.

(b)  A person required to remit a tax acting as a collection agent or dealer for the state shall nonetheless be considered the taxpayer.

History.--s. 1, ch. 89-153; s. 25, ch. 89-356; s. 24, ch. 90-203; s. 125, ch. 95-417; s. 20, ch. 98-342.