CODING: Words stricken are deletions; words underlined are additions.
H
Senator Burt moved the following amendment:
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
CHAMBER ACTION
Senate House
.
.
1 .
.
2 .
.
3 .
.
4
5
6
7
8
9
10
11 Senator Burt moved the following amendment:
12
13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
15
16 and insert:
17 Section 1. Section 125.2801, Florida Statutes, is
18 amended to read:
19 125.2801 County qualification retention.--Once a
20 county qualifies for authorization to create a jury district
21 under s. 40.015(1), and once a county qualifies for small
22 county technical assistance pursuant to s. 163.05(3), and once
23 a county qualifies to be required to include optional elements
24 in their comprehensive plans pursuant to s. 163.3177(6)(i),
25 and once a county qualifies to enter into a written agreement
26 with the state land planning agency pursuant to s.
27 163.3191(12)(a), and once a county qualifies under s.
28 212.055(2)(d)1. to use local government infrastructure surtax
29 proceeds or any interest accrued thereto for long-term
30 maintenance costs associated with landfill closure, and once a
31 county qualifies under s. 212.055(2)(h) s. 212.055(2)(j) to
1
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 use local government infrastructure surtax proceeds and
2 interest for operation and maintenance of parks and recreation
3 programs and facilities established with proceeds of the
4 surtax, and once a county qualifies for reduction or waiver of
5 permit processing fees pursuant to s. 218.075, and once a
6 county qualifies for emergency distribution pursuant to s.
7 218.65, and once a county qualifies for funds from the
8 Emergency Management, Preparedness, and Assistance Trust Fund
9 pursuant to s. 252.373(3)(a), and once a county qualifies for
10 priority State Touring Program grants under s. 265.2861(1)(c),
11 and once a county qualifies under s. 403.706(4)(d) to provide
12 its residents with the opportunity to recycle, and once a
13 county qualifies for receipt of annual solid waste and
14 recycling grants pursuant to s. 403.7095(7)(a), the county
15 shall retain such qualification until it exceeds a population
16 of 75,000.
17 Section 2. Subsection (19) of section 192.001, Florida
18 Statutes, is amended to read:
19 192.001 Definitions.--All definitions set out in
20 chapters 1 and 200 that are applicable to this part are
21 included herein. In addition, the following definitions shall
22 apply in the imposition of ad valorem taxes:
23 (19) "Computer software" means any information,
24 program, or routine, or any set of one or more programs,
25 routines, or collections of information used or intended for
26 use to convey information or to cause one or more computers or
27 pieces of computer-related peripheral equipment, or any
28 combination thereof, to perform a task or set of tasks.
29 Without limiting the generality of the definition provided in
30 this subsection, the term includes operating and applications
31 programs and all related documentation. Computer software does
2
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 not include embedded software that resides permanently in the
2 internal memory of a computer or computer-related peripheral
3 equipment and that is not removable without terminating the
4 operation of the computer or equipment. Computer software
5 constitutes personal property only to the extent of the value
6 of the unmounted or uninstalled medium on or in which the
7 information, program, or routine is stored or transmitted,
8 and, after installation or mounting by any person, computer
9 software does not increase the value of the computer or
10 computer-related peripheral equipment, or any combination
11 thereof. Notwithstanding any other provision of law, this
12 subsection applies to the 1997 and subsequent tax rolls and to
13 any assessment in an administrative or judicial action pending
14 on June 1, 1997.
15 Section 3. Subsection (15) is added to section
16 199.052, Florida Statutes, to read:
17 199.052 Annual tax returns; payment of annual tax.--
18 (15) All banks and financial organizations filing
19 annual intangible tax returns for their customers shall file
20 return information for taxes due January 1, 1999, and
21 thereafter using machine-sensible media. The information
22 required by this subsection must be reported by banks or
23 financial organizations on machine-sensible media, using
24 specifications and instructions of the department. A bank or
25 financial organization that demonstrates to the satisfaction
26 of the department that a hardship exists is not required to
27 file intangible tax returns for its customers using
28 machine-sensible media. The department shall adopt rules
29 necessary to administer this subsection.
30 Section 4. Paragraph (c) of subsection (14) of section
31 212.02, Florida Statutes, is amended to read:
3
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 212.02 Definitions.--The following terms and phrases
2 when used in this chapter have the meanings ascribed to them
3 in this section, except where the context clearly indicates a
4 different meaning:
5 (14)
6 (c) "Retail sales," "sale at retail," "use,"
7 "storage," and "consumption" do not include materials,
8 containers, labels, sacks, or bags intended to be used one
9 time only for packaging tangible personal property for sale or
10 for packaging in the process of providing a service taxable
11 under this chapter and do not include the sale, use, storage,
12 or consumption of industrial materials, including chemicals
13 and fuels except as provided herein, for future processing,
14 manufacture, or conversion into articles of tangible personal
15 property for resale when such industrial materials, including
16 chemicals and fuels except as provided herein, become a
17 component or ingredient of the finished product and do not
18 include the sale, use, storage, or consumption of materials
19 for use in repairing a motor vehicle, airplane, or boat, when
20 such materials are incorporated into the repaired vehicle,
21 airplane, or boat. However, said terms include the sale, use,
22 storage, or consumption of tangible personal property,
23 including machinery and equipment or parts thereof, purchased
24 electricity, and fuels used to power machinery, when said
25 items are used and dissipated in fabricating, converting, or
26 processing tangible personal property for sale, even though
27 they may become ingredients or components of the tangible
28 personal property for sale through accident, wear, tear,
29 erosion, corrosion, or similar means.
30 Section 5. Subsections (3) and (4) are added to
31 section 212.0601, Florida Statutes, to read:
4
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 212.0601 Use taxes of vehicle dealers.--
2 (3) Unless otherwise exempted by law, a motor vehicle
3 dealer who loans a vehicle to any person at no charge shall
4 accrue use tax based on the annual lease value as determined
5 by the United States Internal Revenue Service's Automobile
6 Annual Lease Value Table.
7 (4) Notwithstanding the provisions of a motor vehicle
8 rental agreement, no sales or use tax shall accrue to the use
9 of a motor vehicle provided at no charge to a person whose
10 motor vehicle is being repaired, adjusted, or serviced by the
11 entity providing the replacement motor vehicle.
12 Section 6. Subsection (4) is added to section
13 212.0606, Florida Statutes, to read:
14 212.0606 Rental car surcharge.--
15 (4) The surcharge imposed by this section does not
16 apply to a motor vehicle provided at no charge to a person
17 whose motor vehicle is being repaired, adjusted, or serviced
18 by the entity providing the replacement motor vehicle.
19 Section 7. Subsection (5) of section 212.0515, Florida
20 Statutes, is amended to read:
21 212.0515 Sales from vending machines; special
22 provisions; registration; penalties.--
23 (5)(a) Any person who sells food or beverages to an
24 operator for resale through vending machines shall submit to
25 the department on or before the 20th day of the month
26 following the close of each calendar quarter a report which
27 identifies by dealer registration number each operator
28 described in paragraph (b) who has purchased such items from
29 said person and states the net dollar amount of purchases made
30 by each operator from said person. In addition, the report
31 shall also include the purchaser's name, dealer registration
5
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 number, and sales price for any tax-free sale for resale of
2 canned soft drinks of 25 cases or more.
3 (a)(b) Each operator who purchases food or beverages
4 for resale in vending machines shall annually provide to the
5 dealer from whom the items are purchased a certificate on a
6 form prescribed and issued by the department. The certificate
7 must affirmatively state that the purchaser is a vending
8 machine operator. The certificate shall initially be provided
9 upon the first transaction between the parties and by November
10 1 of each year thereafter.
11 (b)(c) A penalty of $250 is imposed on any person who
12 is required to file the quarterly report required by this
13 subsection who fails to do so or who files false information.
14 A penalty of $250 is imposed on any operator who fails to
15 comply with the requirements of this subsection or who
16 provides the dealer with false information. Penalties accrue
17 interest as provided for delinquent taxes under this chapter
18 and apply in addition to all other applicable taxes, interest,
19 and penalties.
20 (d) The department is authorized to adopt rules
21 regarding the form in which the quarterly report required by
22 this subsection is to be submitted, which form may include
23 magnetic tape or other means of electronic transmission.
24 Section 8. Section 212.054, Florida Statutes, is
25 amended to read:
26 212.054 Discretionary sales surtax; limitations,
27 administration, and collection.--
28 (1) No general excise tax on sales shall be levied by
29 the governing body of any county unless specifically
30 authorized in s. 212.055. Any general excise tax on sales
31 authorized pursuant to said section shall be administered and
6
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 collected exclusively as provided in this section.
2 (2)(a) The tax imposed by the governing body of any
3 county authorized to so levy pursuant to s. 212.055 shall be a
4 discretionary surtax on all transactions occurring in the
5 county which transactions are subject to the state tax imposed
6 on sales, use, services, rentals, admissions, and other
7 transactions by this chapter. The surtax, if levied, shall be
8 computed as the applicable rate or rates authorized pursuant
9 to s. 212.055 times the amount of taxable sales and taxable
10 purchases representing such transactions. If the surtax is
11 levied on the sale of an item of tangible personal property or
12 on the sale of a service, the surtax shall be computed by
13 multiplying the rate imposed by the county within which the
14 sale occurs by the amount of the taxable sale. The sale of an
15 item of tangible personal property or the sale of a service is
16 not subject to the surtax if the property, the service, or the
17 tangible personal property representing the service is
18 delivered within a county that does not impose a discretionary
19 sales surtax.
20 (b) However:
21 1. The tax on any sales amount above $5,000 on any
22 item of tangible personal property and on long-distance
23 telephone service shall not be subject to the surtax. For
24 purposes of administering the $5,000 limitation on an item of
25 tangible personal property, if two or more taxable items of
26 tangible personal property are sold to the same purchaser at
27 the same time and, under generally accepted business practice
28 or industry standards or usage, are normally sold in bulk or
29 are items that, when assembled, comprise a working unit or
30 part of a working unit, such items must be considered a single
31 item for purposes of the $5,000 limitation when supported by a
7
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 charge ticket, sales slip, invoice, or other tangible evidence
2 of a single sale or rental. The limitation provided in this
3 subparagraph does not apply to the sale of any other service.
4 2. In the case of utility, telecommunication, or
5 television system program services billed on or after the
6 effective date of any such surtax, the entire amount of the
7 tax for utility, telecommunication, or television system
8 program services shall be subject to the surtax. In the case
9 of utility, telecommunication, or television system program
10 services billed after the last day the surtax is in effect,
11 the entire amount of the tax on said items shall not be
12 subject to the surtax.
13 3. In the case of written contracts which are signed
14 prior to the effective date of any such surtax for the
15 construction of improvements to real property or for
16 remodeling of existing structures, the surtax shall be paid by
17 the contractor responsible for the performance of the
18 contract. However, the contractor may apply for one refund of
19 any such surtax paid on materials necessary for the completion
20 of the contract. Any application for refund shall be made no
21 later than 15 months following initial imposition of the
22 surtax in that county. The application for refund shall be in
23 the manner prescribed by the department by rule. A complete
24 application shall include proof of the written contract and of
25 payment of the surtax. The application shall contain a sworn
26 statement, signed by the applicant or its representative,
27 attesting to the validity of the application. The department
28 shall, within 30 days after approval of a complete
29 application, certify to the county information necessary for
30 issuance of a refund to the applicant. Counties are hereby
31 authorized to issue refunds for this purpose and shall set
8
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 aside from the proceeds of the surtax a sum sufficient to pay
2 any refund lawfully due. Any person who fraudulently obtains
3 or attempts to obtain a refund pursuant to this subparagraph,
4 in addition to being liable for repayment of any refund
5 fraudulently obtained plus a mandatory penalty of 100 percent
6 of the refund, is guilty of a felony of the third degree,
7 punishable as provided in s. 775.082, s. 775.083, or s.
8 775.084.
9 (3) For the purpose of this section, a transaction
10 shall be deemed to have occurred in a county imposing the
11 surtax when:
12 (a)1. The sale includes an item of tangible personal
13 property, a service, or tangible personal property
14 representing a service, and the item of tangible personal
15 property, the service, or the tangible personal property
16 representing the service is delivered within the county. If
17 there is no reasonable evidence of delivery of a service, the
18 sale of a service is deemed to occur in the county in which
19 the purchaser accepts the bill of sale.
20 2. However, a dealer selling tangible personal
21 property, or delivering a service or tangible personal
22 property representing a service, into a county which, before
23 November 9 of any year, adopts or revises any surtax
24 authorized in s. 212.055, from outside such a county, is not
25 required to collect the surtax at the new or revised rate on
26 such transaction until February 1 of the year following the
27 year of the adoption or revision of the surtax. However, if
28 the surtax is adopted or revised between November 9 and
29 December 31 of any year, such dealer is not required to
30 collect such surtax at the new or revised rate until February
31 1 of the year after the subsequent year. The department shall
9
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 notify all dealers of all surtax rates in effect on November 9
2 no later than February 1 of the subsequent year.
3 2.3. The sale of any motor vehicle or mobile home of a
4 class or type which is required to be registered in this state
5 or in any other state shall be deemed to have occurred only in
6 the county identified as the residence address of the
7 purchaser on the registration or title document for such
8 property.
9 (b) The event for which an admission is charged is
10 located in the county.
11 (c) The consumer of utility or television system
12 program services is located in the county, or the
13 telecommunication services are provided to a location within
14 the county.
15 (d)1. The user of any aircraft or boat of a class or
16 type which is required to be registered, licensed, titled, or
17 documented in this state or by the United States Government
18 imported into the county for use, consumption, distribution,
19 or storage to be used or consumed in the county is located in
20 the county.
21 2. However, it shall be presumed that such items used
22 outside the county for 6 months or longer before being
23 imported into the county were not purchased for use in the
24 county, except as provided in s. 212.06(8)(b).
25 3. This paragraph does not apply to the use or
26 consumption of items upon which a like tax of equal or greater
27 amount has been lawfully imposed and paid outside the county.
28 (e) The purchaser of any motor vehicle or mobile home
29 of a class or type which is required to be registered in this
30 state is a resident of the taxing county as determined by the
31 address appearing on or to be reflected on the registration
10
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 document for such property.
2 (f)1. Any motor vehicle or mobile home of a class or
3 type which is required to be registered in this state is
4 imported from another state into the taxing county by a user
5 residing therein for the purpose of use, consumption,
6 distribution, or storage in the taxing county.
7 2. However, it shall be presumed that such items used
8 outside the taxing county for 6 months or longer before being
9 imported into the county were not purchased for use in the
10 county.
11 (g) The real property which is leased or rented is
12 located in the county.
13 (h) The transient rental transaction occurs in the
14 county.
15 (i) The delivery of any aircraft or boat of a class or
16 type which is required to be registered, licensed, titled, or
17 documented in this state or by the United States Government is
18 to a location in the county. However, this paragraph does not
19 apply to the use or consumption of items upon which a like tax
20 of equal or greater amount has been lawfully imposed and paid
21 outside the county.
22 (j) The dealer owing a use tax on purchases or leases
23 is located in the county.
24 (k) The delivery of tangible personal property other
25 than that described in paragraph (d), paragraph (e), or
26 paragraph (f) is made to a location outside the county, but
27 the property is brought into the county within 6 months after
28 delivery, in which event, the owner must pay the surtax as a
29 use tax.
30 (l) The coin-operated amusement or vending machine is
31 located in the county.
11
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 (m) The florist taking the original order to sell
2 tangible personal property is located in the county,
3 notwithstanding any other provision of this section.
4 (4)(a) The department shall administer, collect, and
5 enforce the tax authorized under s. 212.055 pursuant to the
6 same procedures used in the administration, collection, and
7 enforcement of the general state sales tax imposed under the
8 provisions of this chapter, except as provided in this
9 section. The provisions of this chapter regarding interest
10 and penalties on delinquent taxes shall apply to the surtax.
11 Discretionary sales surtaxes shall not be included in the
12 computation of estimated taxes pursuant to s. 212.11.
13 Notwithstanding any other provision of law, a dealer need not
14 separately state the amount of the surtax on the charge
15 ticket, sales slip, invoice, or other tangible evidence of
16 sale. For the purposes of this section and s. 212.055, the
17 "proceeds" of any surtax means all funds collected and
18 received by the department pursuant to a specific
19 authorization and levy under s. 212.055, including any
20 interest and penalties on delinquent surtaxes.
21 (b) The proceeds of a discretionary sales surtax
22 collected by the selling dealer located in a county which
23 imposes the surtax shall be returned, less the cost of
24 administration, to the county where the selling dealer is
25 located. The proceeds shall be transferred to the
26 Discretionary Sales Surtax Clearing Trust Fund. A separate
27 account shall be established in such trust fund for each
28 county imposing a discretionary surtax. The amount deducted
29 for the costs of administration shall not exceed 3 percent of
30 the total revenue generated for all counties levying a surtax
31 authorized in s. 212.055. The amount deducted for the costs
12
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 of administration shall be used only for those costs which are
2 solely and directly attributable to the surtax. The total
3 cost of administration shall be prorated among those counties
4 levying the surtax on the basis of the amount collected for a
5 particular county to the total amount collected for all
6 counties. No later than March 1 of each year, the department
7 shall submit a written report which details the expenses and
8 amounts deducted for the costs of administration to the
9 President of the Senate, the Speaker of the House of
10 Representatives, and the governing authority of each county
11 levying a surtax. The department shall distribute the moneys
12 in the trust fund each month to the appropriate counties,
13 unless otherwise provided in s. 212.055.
14 (c)1. Any dealer located in a county that does not
15 impose a discretionary sales surtax but who collects the
16 surtax due to sales of tangible personal property or services
17 delivered outside the county shall remit monthly the proceeds
18 of the surtax to the department to be deposited into an
19 account in the Discretionary Sales Surtax Clearing Trust Fund
20 which is separate from the county surtax collection accounts.
21 The department shall distribute funds in this account using a
22 distribution factor determined for each county that levies a
23 surtax and multiplied by the amount of funds in the account
24 and available for distribution. The distribution factor for
25 each county equals the product of:
26 a. The county's latest official population determined
27 pursuant to s. 186.901;
28 b. The county's rate of surtax; and
29 c. The number of months the county has levied a surtax
30 during the most recent distribution period;
31
13
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 divided by the sum of all such products of the counties
2 levying the surtax during the most recent distribution period.
3 2. The department shall compute distribution factors
4 for eligible counties once each quarter and make appropriate
5 quarterly distributions.
6 3. A county that fails to timely provide the
7 information required by this section to the department
8 authorizes the department, by such action, to use the best
9 information available to it in distributing surtax revenues to
10 the county. If this information is unavailable to the
11 department, the department may partially or entirely
12 disqualify the county from receiving surtax revenues under
13 this paragraph. A county that fails to provide timely
14 information waives its right to challenge the department's
15 determination of the county's share, if any, of revenues
16 provided under this paragraph.
17 (5) No discretionary sales surtax or increase or
18 decrease in the rate of any discretionary sales surtax shall
19 take effect on a date other than January 1. No discretionary
20 sales surtax shall terminate on a day other than December 31
21 the last day of a calendar quarter.
22 (6) The governing body of any county levying a
23 discretionary sales surtax shall enact an ordinance levying
24 the surtax in accordance with the procedures described in s.
25 125.66(2) and shall notify the department within 10 days after
26 adoption of the ordinance. The notice shall include the time
27 period during which the surtax will be in effect, the rate, a
28 copy of the ordinance, and such other information as the
29 department may prescribe by rule. Notification and final
30 adoption of the surtax shall occur no later than 45 days prior
31 to initial imposition of the surtax.
14
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 (7)(a) The governing body of any county levying a
2 discretionary sales surtax or the school board of any county
3 levying the school capital outlay surtax authorized by s.
4 212.055(7) shall notify the department within 10 days after
5 final adoption by ordinance or referendum of an imposition,
6 termination, or rate change of the surtax, but no later than
7 November 16 prior to the effective date. The notice must
8 specify the time period during which the surtax will be in
9 effect and the rate and must include a copy of the ordinance
10 and such other information as the department requires by rule.
11 Failure to timely provide such notification to the department
12 shall result in the delay of the effective date for a period
13 of 1 year.
14 (b) In addition to the notification required by
15 paragraph (a), the governing body of any county proposing to
16 levy a discretionary sales surtax or the school board of any
17 county proposing to levy the school capital outlay surtax
18 authorized by s. 212.055(7) shall notify the department by
19 October 1 if the referendum or consideration of the ordinance
20 that would result in imposition, termination, or rate change
21 of the surtax is scheduled to occur on or after October 1 of
22 that year. Failure to timely provide such notification to the
23 department shall result in the delay of the effective date for
24 a period of 1 year.
25 (8)(7) With respect to any motor vehicle or mobile
26 home of a class or type which is required to be registered in
27 this state, the tax due on a transaction occurring in the
28 taxing county as herein provided shall be collected from the
29 purchaser or user incident to the titling and registration of
30 such property, irrespective of whether such titling or
31 registration occurs in the taxing county.
15
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 Section 9. Section 212.055, Florida Statutes, as
2 amended by section 17 of chapter 97-384, Laws of Florida, is
3 amended to read:
4 212.055 Discretionary sales surtaxes; legislative
5 intent; authorization and use of proceeds.--It is the
6 legislative intent that any authorization for imposition of a
7 discretionary sales surtax shall be published in the Florida
8 Statutes as a subsection of this section, irrespective of the
9 duration of the levy. Each enactment shall specify the types
10 of counties authorized to levy; the rate or rates which may be
11 imposed; the maximum length of time the surtax may be imposed,
12 if any; the procedure which must be followed to secure voter
13 approval, if required; the purpose for which the proceeds may
14 be expended; and such other requirements as the Legislature
15 may provide. Taxable transactions and administrative
16 procedures shall be as provided in s. 212.054.
17 (1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.--
18 (a) Each charter county which adopted a charter prior
19 to June 1, 1976, and each county the government of which is
20 consolidated with that of one or more municipalities, may levy
21 a discretionary sales surtax, subject to approval by a
22 majority vote of the electorate of the county or by a charter
23 amendment approved by a majority vote of the electorate of the
24 county.
25 (b) The rate shall be up to 1 percent.
26 (c) The proposal to adopt a discretionary sales surtax
27 as provided in this subsection and to create a trust fund
28 within the county accounts shall be placed on the ballot in
29 accordance with law at a time to be set at the discretion of
30 the governing body.
31 (d) Proceeds from the surtax shall be:
16
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 1. Deposited by the county in the trust fund and shall
2 be used only for the purposes of development, construction,
3 equipment, maintenance, operation, supportive services,
4 including a countywide bus system, and related costs of a
5 fixed guideway rapid transit system;
6 2. Remitted by the governing body of the county to an
7 expressway or transportation authority created by law to be
8 used, at the discretion of such authority, for the
9 development, construction, operation, or maintenance of roads
10 or bridges in the county, for the operation and maintenance of
11 a bus system, or for the payment of principal and interest on
12 existing bonds issued for the construction of such roads or
13 bridges, and, upon approval by the county commission, such
14 proceeds may be pledged for bonds issued to refinance existing
15 bonds or new bonds issued for the construction of such roads
16 or bridges; or
17 3. For each county, as defined in s. 125.011(1), used
18 for the development, construction, operation, or maintenance
19 of roads and bridges in the county; for the expansion,
20 operation, and maintenance of an existing bus system; or for
21 the payment of principal and interest on existing bonds issued
22 for the construction of fixed guideway rapid transit systems,
23 roads, or bridges; and such proceeds may be pledged by the
24 governing body of the county for bonds issued to refinance
25 existing bonds or new bonds issued for the construction of
26 such fixed guideway rapid transit systems, roads, or bridges.
27 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
28 (a)1. The governing authority in each county may levy
29 a discretionary sales surtax of 0.5 percent or 1 percent. The
30 levy of the surtax shall be pursuant to ordinance enacted by a
31 majority of the members of the county governing authority and
17
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 approved by a majority of the electors of the county voting in
2 a referendum on the surtax. If the governing bodies of the
3 municipalities representing a majority of the county's
4 population adopt uniform resolutions establishing the rate of
5 the surtax and calling for a referendum on the surtax, the
6 levy of the surtax shall be placed on the ballot and shall
7 take effect if approved by a majority of the electors of the
8 county voting in the referendum on the surtax.
9 2. If the surtax was levied pursuant to a referendum
10 held before July 1, 1993, the surtax may not be levied beyond
11 the time established in the ordinance, or, if the ordinance
12 did not limit the period of the levy, the surtax may not be
13 levied for more than 15 years. The levy of such surtax may be
14 extended only by approval of a majority of the electors of the
15 county voting in a referendum on the surtax.
16 (b) A statement which includes a brief general
17 description of the projects to be funded by the surtax and
18 which conforms to the requirements of s. 101.161 shall be
19 placed on the ballot by the governing authority of any county
20 which enacts an ordinance calling for a referendum on the levy
21 of the surtax or in which the governing bodies of the
22 municipalities representing a majority of the county's
23 population adopt uniform resolutions calling for a referendum
24 on the surtax. The following question shall be placed on the
25 ballot:
26
27 ....FOR the ....-cent sales tax
28 ....AGAINST the ....-cent sales tax
29
30 (c) Pursuant to s. 212.054(4), the proceeds of the
31 surtax levied under this subsection shall be distributed to
18
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the county and the municipalities within such county in which
2 the surtax was collected, according to:
3 1. An interlocal agreement between the county
4 governing authority and the governing bodies of the
5 municipalities representing a majority of the county's
6 municipal population, which agreement may include a school
7 district with the consent of the county governing authority
8 and the governing bodies of the municipalities representing a
9 majority of the county's municipal population; or
10 2. If there is no interlocal agreement, according to
11 the formula provided in s. 218.62.
12
13 Any change in the distribution formula must take effect on the
14 first day of any month that begins at least 60 days after
15 written notification of that change has been made to the
16 department.
17 (d)1. The proceeds of the surtax authorized by this
18 subsection and any interest accrued thereto shall be expended
19 by the school district or within the county and municipalities
20 within the county, or, in the case of a negotiated joint
21 county agreement, within another county, to finance, plan, and
22 construct infrastructure and to acquire land for public
23 recreation or conservation or protection of natural resources
24 and to finance the closure of county-owned or municipally
25 owned solid waste landfills that are already closed or are
26 required to close by order of the Department of Environmental
27 Protection. Any use of such proceeds or interest for purposes
28 of landfill closure prior to July 1, 1993, is ratified.
29 Neither the proceeds nor any interest accrued thereto shall be
30 used for operational expenses of any infrastructure, except
31 that any county with a population of less than 50,000 that is
19
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 required to close a landfill by order of the Department of
2 Environmental Protection may use the proceeds or any interest
3 accrued thereto for long-term maintenance costs associated
4 with landfill closure. Counties, as defined in s. 125.011(1),
5 may, in addition, use the proceeds to retire or service
6 indebtedness incurred for bonds issued prior to July 1, 1987,
7 for infrastructure purposes.
8 2. For the purposes of this paragraph,
9 "infrastructure" means:
10 a. Any fixed capital expenditure or fixed capital
11 outlay associated with the construction, reconstruction, or
12 improvement of public facilities which have a life expectancy
13 of 5 or more years and any land acquisition, land improvement,
14 design, and engineering costs related thereto.
15 b. A fire department vehicle, an emergency medical
16 service vehicle, a sheriff's office vehicle, a police
17 department vehicle, or any other vehicle, and such equipment
18 necessary to outfit the vehicle for its official use or
19 equipment that has a life expectancy of at least 5 years.
20 3. Notwithstanding any other provision of this
21 subsection, an amount not to exceed 30 percent of the local
22 option sales surtax proceeds may be allocated for deposit to a
23 trust fund within the county's accounts created for the
24 purpose of funding economic development projects of a general
25 public purpose targeted to improve local economies, including
26 the funding of operational costs and incentives related to
27 such economic development.
28 (e) School districts, counties, and municipalities
29 receiving proceeds under the provisions of this subsection may
30 pledge such proceeds for the purpose of servicing new bond
31 indebtedness incurred pursuant to law. Local governments may
20
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 use the services of the Division of Bond Finance of the State
2 Board of Administration pursuant to the State Bond Act to
3 issue any bonds through the provisions of this subsection. In
4 no case may a jurisdiction issue bonds pursuant to this
5 subsection more frequently than once per year. Counties and
6 municipalities may join together for the issuance of bonds
7 authorized by this subsection.
8 (f) Counties and municipalities shall not use the
9 surtax proceeds to supplant or replace user fees or to reduce
10 ad valorem taxes existing prior to the levy of the surtax
11 authorized by this subsection.
12 (g) Notwithstanding s. 212.054(5), the surtax must
13 take effect on the first day of a month, as fixed by the
14 ordinance adopted pursuant to paragraph (a), and may not take
15 effect until at least 60 days after the date that the
16 referendum approving the levy is held.
17 (g)(h)1. Notwithstanding paragraph (d), a county that
18 has a population of 50,000 or less on April 1, 1992, or any
19 county designated as an area of critical state concern on the
20 effective date of this act, and that imposed the surtax before
21 July 1, 1992, may use the proceeds and interest of the surtax
22 for any public purpose if:
23 a. The debt service obligations for any year are met;
24 b. The county's comprehensive plan has been determined
25 to be in compliance with part II of chapter 163; and
26 c. The county has adopted an amendment to the surtax
27 ordinance pursuant to the procedure provided in s. 125.66
28 authorizing additional uses of the surtax proceeds and
29 interest.
30 2. A municipality located within a county that has a
31 population of 50,000 or less on April 1, 1992, or within a
21
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 county designated as an area of critical state concern on the
2 effective date of this act, and that imposed the surtax before
3 July 1, 1992, may not use the proceeds and interest of the
4 surtax for any purpose other than an infrastructure purpose
5 authorized in paragraph (d) unless the municipality's
6 comprehensive plan has been determined to be in compliance
7 with part II of chapter 163 and the municipality has adopted
8 an amendment to its surtax ordinance or resolution pursuant to
9 the procedure provided in s. 166.041 authorizing additional
10 uses of the surtax proceeds and interest. Such municipality
11 may expend the surtax proceeds and interest for any public
12 purpose authorized in the amendment.
13 3. Those counties designated as an area of critical
14 state concern which qualify to use the surtax for any public
15 purpose may use only up to 10 percent of the surtax proceeds
16 for any public purpose other than for infrastructure purposes
17 authorized by this section.
18 (h)(i) Notwithstanding paragraph (d), a county in
19 which 40 percent or more of the just value of real property is
20 exempt or immune from ad valorem taxation, and the
21 municipalities within such a county, may use the proceeds and
22 interest of the surtax for operation and maintenance of parks
23 and recreation programs and facilities established with the
24 proceeds of the surtax.
25 (i)(j) Notwithstanding any other provision of this
26 section, a county shall not levy local option sales surtaxes
27 authorized in this subsection and subsections (3), (4), (5),
28 and (6) in excess of a combined rate of 1 percent.
29 (3) SMALL COUNTY SURTAX.--
30 (a) The governing authority in each county that has a
31 population of 50,000 or less on April 1, 1992, may levy a
22
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 discretionary sales surtax of 0.5 percent or 1 percent. The
2 levy of the surtax shall be pursuant to ordinance enacted by
3 an extraordinary vote of the members of the county governing
4 authority if the surtax revenues are expended for operating
5 purposes. If the surtax revenues are expended for the purpose
6 of servicing bond indebtedness, the surtax shall be approved
7 by a majority of the electors of the county voting in a
8 referendum on the surtax.
9 (b) A statement that includes a brief general
10 description of the projects to be funded by the surtax and
11 conforms to the requirements of s. 101.161 shall be placed on
12 the ballot by the governing authority of any county that
13 enacts an ordinance calling for a referendum on the levy of
14 the surtax for the purpose of servicing bond indebtedness.
15 The following question shall be placed on the ballot:
16
17 ....FOR the ....-cent sales tax
18 ....AGAINST the ....-cent sales tax
19
20 (c) Pursuant to s. 212.054(4), the proceeds of the
21 surtax levied under this subsection shall be distributed to
22 the county and the municipalities within the county in which
23 the surtax was collected, according to:
24 1. An interlocal agreement between the county
25 governing authority and the governing bodies of the
26 municipalities representing a majority of the county's
27 municipal population, which agreement may include a school
28 district with the consent of the county governing authority
29 and the governing bodies of the municipalities representing a
30 majority of the county's municipal population; or
31 2. If there is no interlocal agreement, according to
23
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the formula provided in s. 218.62.
2
3 Any change in the distribution formula shall take effect on
4 the first day of any month that begins at least 60 days after
5 written notification of that change has been made to the
6 department.
7 (d)1. If the surtax is levied pursuant to a
8 referendum, the proceeds of the surtax and any interest
9 accrued thereto may be expended by the school district or
10 within the county and municipalities within the county, or, in
11 the case of a negotiated joint county agreement, within
12 another county, for the purpose of servicing bond indebtedness
13 to finance, plan, and construct infrastructure and to acquire
14 land for public recreation or conservation or protection of
15 natural resources. However, if the surtax is levied pursuant
16 to an ordinance approved by an extraordinary vote of the
17 members of the county governing authority, the proceeds and
18 any interest accrued thereto may be used for operational
19 expenses of any infrastructure or for any public purpose
20 authorized in the ordinance under which the surtax is levied.
21 2. For the purposes of this paragraph,
22 "infrastructure" means any fixed capital expenditure or fixed
23 capital costs associated with the construction,
24 reconstruction, or improvement of public facilities that have
25 a life expectancy of 5 or more years and any land acquisition,
26 land improvement, design, and engineering costs related
27 thereto.
28 (e) A school district, county, or municipality that
29 receives proceeds under this subsection following a referendum
30 may pledge the proceeds for the purpose of servicing new bond
31 indebtedness incurred pursuant to law. Local governments may
24
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 use the services of the Division of Bond Finance pursuant to
2 the State Bond Act to issue any bonds through the provisions
3 of this subsection. A jurisdiction may not issue bonds
4 pursuant to this subsection more frequently than once per
5 year. A county and municipality may join together to issue
6 bonds authorized by this subsection.
7 (f) Notwithstanding s. 212.054(5), the surtax shall
8 take effect on the first day of a month, as fixed by the
9 ordinance adopted pursuant to paragraph (a). A surtax levied
10 pursuant to a referendum shall not take effect until at least
11 60 days after the date that the referendum approving the levy
12 is held.
13 (f)(g) Notwithstanding any other provision of this
14 section, a county shall not levy local option sales surtaxes
15 authorized in this subsection and subsections (2), (4), (5),
16 and (6) in excess of a combined rate of 1 percent.
17 (4) INDIGENT CARE SURTAX.--
18 (a) The governing body in each county the government
19 of which is not consolidated with that of one or more
20 municipalities, which has a population of at least 800,000
21 residents and is not authorized to levy a surtax under
22 subsection (5) or subsection (6), may levy, pursuant to an
23 ordinance either approved by an extraordinary vote of the
24 governing body or conditioned to take effect only upon
25 approval by a majority vote of the electors of the county
26 voting in a referendum, a discretionary sales surtax at a rate
27 that may not exceed 0.5 percent.
28 (b) If the ordinance is conditioned on a referendum, a
29 statement that includes a brief and general description of the
30 purposes to be funded by the surtax and that conforms to the
31 requirements of s. 101.161 shall be placed on the ballot by
25
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the governing body of the county. The following questions
2 shall be placed on the ballot:
3
4 FOR THE. . . .CENTS TAX
5 AGAINST THE. . . .CENTS TAX
6
7 (c) Notwithstanding s. 212.054(5), the sales surtax
8 may take effect on the first day of any month, as fixed by the
9 ordinance adopted pursuant to paragraph (a), but may not take
10 effect until at least 60 days after the date of adoption of
11 the ordinance adopted pursuant to paragraph (a) or, if the
12 surtax is made subject to a referendum, at least 60 days after
13 the date of approval by the electors of the ordinance adopted
14 pursuant to paragraph (a).
15 (c)(d) The ordinance adopted by the governing body
16 providing for the imposition of the surtax shall set forth a
17 plan for providing health care services to qualified
18 residents, as defined in paragraph (d)(e). Such plan and
19 subsequent amendments to it shall fund a broad range of health
20 care services for both indigent persons and the medically
21 poor, including, but not limited to, primary care and
22 preventive care as well as hospital care. It shall emphasize
23 a continuity of care in the most cost-effective setting,
24 taking into consideration both a high quality of care and
25 geographic access. Where consistent with these objectives, it
26 shall include, without limitation, services rendered by
27 physicians, clinics, community hospitals, mental health
28 centers, and alternative delivery sites, as well as at least
29 one regional referral hospital where appropriate. It shall
30 provide that agreements negotiated between the county and
31 providers will include reimbursement methodologies that take
26
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 into account the cost of services rendered to eligible
2 patients, recognize hospitals that render a disproportionate
3 share of indigent care, provide other incentives to promote
4 the delivery of charity care, and require cost containment
5 including, but not limited to, case management. It must also
6 provide that any hospitals that are owned and operated by
7 government entities on May 21, 1991, must, as a condition of
8 receiving funds under this subsection, afford public access
9 equal to that provided under s. 286.011 as to meetings of the
10 governing board, the subject of which is budgeting resources
11 for the rendition of charity care as that term is defined in
12 the Florida Hospital Uniform Reporting System (FHURS) manual
13 referenced in s. 408.07. The plan shall also include
14 innovative health care programs that provide cost-effective
15 alternatives to traditional methods of service delivery and
16 funding.
17 (d)(e) For the purpose of this subsection, the term
18 "qualified resident" means residents of the authorizing county
19 who are:
20 1. Qualified as indigent persons as certified by the
21 authorizing county;
22 2. Certified by the authorizing county as meeting the
23 definition of the medically poor, defined as persons having
24 insufficient income, resources, and assets to provide the
25 needed medical care without using resources required to meet
26 basic needs for shelter, food, clothing, and personal
27 expenses; or not being eligible for any other state or federal
28 program, or having medical needs that are not covered by any
29 such program; or having insufficient third-party insurance
30 coverage. In all cases, the authorizing county is intended to
31 serve as the payor of last resort; or
27
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 3. Participating in innovative, cost-effective
2 programs approved by the authorizing county.
3 (e)(f) Moneys collected pursuant to this subsection
4 remain the property of the state and shall be distributed by
5 the Department of Revenue on a regular and periodic basis to
6 the clerk of the circuit court as ex officio custodian of the
7 funds of the authorizing county. The clerk of the circuit
8 court shall:
9 1. Maintain the moneys in an indigent health care
10 trust fund;
11 2. Invest any funds held on deposit in the trust fund
12 pursuant to general law; and
13 3. Disburse the funds, including any interest earned,
14 to any provider of health care services, as provided in
15 paragraphs (c)(d) and (d)(e), upon directive from the
16 authorizing county.
17 (f)(g) Notwithstanding any other provision of this
18 section, a county shall not levy local option sales surtaxes
19 authorized in this subsection and subsections (2) and (3) in
20 excess of a combined rate of 1 percent.
21 (g)(h) This subsection expires October 1, 2005.
22 (5) COUNTY PUBLIC HOSPITAL SURTAX.--Any county as
23 defined in s. 125.011(1) may levy the surtax authorized in
24 this subsection pursuant to an ordinance either approved by
25 extraordinary vote of the county commission or conditioned to
26 take effect only upon approval by a majority vote of the
27 electors of the county voting in a referendum. In a county as
28 defined in s. 125.011(1), for the purposes of this subsection,
29 "county public general hospital" means a general hospital as
30 defined in s. 395.002 which is owned, operated, maintained, or
31 governed by the county or its agency, authority, or public
28
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 health trust.
2 (a) The rate shall be 0.5 percent.
3 (b) If the ordinance is conditioned on a referendum,
4 the proposal to adopt the county public hospital surtax shall
5 be placed on the ballot in accordance with law at a time to be
6 set at the discretion of the governing body. The referendum
7 question on the ballot shall include a brief general
8 description of the health care services to be funded by the
9 surtax.
10 (c) Proceeds from the surtax shall be:
11 1. Deposited by the county in a special fund, set
12 aside from other county funds, to be used only for the
13 operation, maintenance, and administration of the county
14 public general hospital; and
15 2. Remitted promptly by the county to the agency,
16 authority, or public health trust created by law which
17 administers or operates the county public general hospital.
18 (d) The county shall continue to contribute each year
19 at least 80 percent of that percentage of the total county
20 budget appropriated for the operation, administration, and
21 maintenance of the county public general hospital from the
22 county's general revenues in the fiscal year of the county
23 ending September 30, 1991.
24 (e) Notwithstanding any other provision of this
25 section, a county may not levy local option sales surtaxes
26 authorized in this subsection and subsections (2) and (3) in
27 excess of a combined rate of 1 percent.
28 (6) SMALL COUNTY INDIGENT CARE SURTAX.--
29 (a) The governing body in each county that has a
30 population of 50,000 or less on April 1, 1992, may levy,
31 pursuant to an ordinance approved by an extraordinary vote of
29
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the governing body, a discretionary sales surtax at a rate of
2 0.5 percent. Any county that levies the surtax authorized by
3 this subsection shall continue to expend county funds for the
4 medically poor and related health services in an amount equal
5 to the amount that it expended for the medically poor and
6 related health services in the fiscal year preceding the
7 adoption of the authorizing ordinance.
8 (b) Notwithstanding s. 212.054(5), the sales surtax
9 may take effect on the first day of any month, as fixed by the
10 ordinance adopted pursuant to paragraph (a), but may not take
11 effect until at least 60 days after the date of adoption of
12 the ordinance.
13 (b)(c) The ordinance adopted by the governing body
14 providing for the imposition of the surtax shall set forth a
15 brief plan for providing health care services to qualified
16 residents, as defined in paragraph (c)(d). Such plan and
17 subsequent amendments to it shall fund a broad range of health
18 care services for both indigent persons and the medically
19 poor, including, but not limited to, primary care and
20 preventive care as well as hospital care. It shall emphasize
21 a continuity of care in the most cost-effective setting,
22 taking into consideration both a high quality of care and
23 geographic access. Where consistent with these objectives, it
24 shall include, without limitation, services rendered by
25 physicians, clinics, community hospitals, mental health
26 centers, and alternative delivery sites, as well as at least
27 one regional referral hospital where appropriate. It shall
28 provide that agreements negotiated between the county and
29 providers will include reimbursement methodologies that take
30 into account the cost of services rendered to eligible
31 patients, recognize hospitals that render a disproportionate
30
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 share of indigent care, provide other incentives to promote
2 the delivery of charity care, and require cost containment
3 including, but not limited to, case management. It shall also
4 provide that any hospitals that are owned and operated by
5 government entities on May 21, 1991, must, as a condition of
6 receiving funds under this subsection, afford public access
7 equal to that provided under s. 286.011 as to meetings of the
8 governing board, the subject of which is budgeting resources
9 for the rendition of charity care as that term is defined in
10 the rules of the Health Care Cost Containment Board. The plan
11 shall also include innovative health care programs that
12 provide cost-effective alternatives to traditional methods of
13 service delivery and funding.
14 (c)(d) For the purpose of this subsection, "qualified
15 resident" means residents of the authorizing county who are:
16 1. Qualified as indigent persons as certified by the
17 authorizing county;
18 2. Certified by the authorizing county as meeting the
19 definition of the medically poor, defined as persons having
20 insufficient income, resources, and assets to provide the
21 needed medical care without using resources required to meet
22 basic needs for shelter, food, clothing, and personal
23 expenses; or not being eligible for any other state or federal
24 program, or having medical needs that are not covered by any
25 such program; or having insufficient third-party insurance
26 coverage. In all cases, the authorizing county is intended to
27 serve as the payor of last resort; or
28 3. Participating in innovative, cost-effective
29 programs approved by the authorizing county.
30 (d)(e) Moneys collected pursuant to this subsection
31 remain the property of the state and shall be distributed by
31
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the Department of Revenue on a regular and periodic basis to
2 the clerk of the circuit court as ex officio custodian of the
3 funds of the authorizing county. The clerk of the circuit
4 court shall:
5 1. Maintain the moneys in an indigent health care
6 trust fund;
7 2. Invest any funds held on deposit in the trust fund
8 pursuant to general law; and
9 3. Disburse the funds, including any interest earned,
10 to any provider of health care services, as provided in
11 paragraphs (b)(c) and (c)(d), upon directive from the
12 authorizing county.
13 (e)(f) Notwithstanding any other provision of this
14 section, a county shall not levy local option sales surtaxes
15 authorized in this subsection and subsections (2) and (3) in
16 excess of a combined rate of 1 percent.
17 (f)(g) This subsection expires October 1, 1998.
18 (7) SCHOOL CAPITAL OUTLAY SURTAX.--
19 (a) The school board in each county may levy, pursuant
20 to resolution conditioned to take effect only upon approval by
21 a majority vote of the electors of the county voting in a
22 referendum, a discretionary sales surtax at a rate that may
23 not exceed 0.5 percent.
24 (b) The resolution shall include a statement that
25 provides a brief and general description of the school capital
26 outlay projects to be funded by the surtax. If applicable, the
27 resolution must state that the district school board has been
28 recognized by the State Board of Education as having a Florida
29 Frugal Schools Program. The statement shall conform to the
30 requirements of s. 101.161 and shall be placed on the ballot
31 by the governing body of the county. The following question
32
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 shall be placed on the ballot:
2
3 ....FOR THE ....CENTS TAX
4 ....AGAINST THE ....CENTS TAX
5
6 (c) Notwithstanding s. 212.054(5), the sales surtax
7 may take effect on the first day of any month, as fixed by the
8 resolution adopted pursuant to paragraph (a), but may not take
9 effect until at least 60 days after the date of approval by
10 the electors of the resolution adopted pursuant to paragraph
11 (a).
12 (c)(d) The resolution providing for the imposition of
13 the surtax shall set forth a plan for use of the surtax
14 proceeds for fixed capital expenditures or fixed capital costs
15 associated with the construction, reconstruction, or
16 improvement of school facilities and campuses which have a
17 useful life expectancy of 5 or more years, and any land
18 acquisition, land improvement, design, and engineering costs
19 related thereto. Additionally, the plan shall include the
20 costs of retrofitting and providing for technology
21 implementation, including hardware and software, for the
22 various sites within the school district. Surtax revenues may
23 be used for the purpose of servicing bond indebtedness to
24 finance projects authorized by this subsection, and any
25 interest accrued thereto may be held in trust to finance such
26 projects. Neither the proceeds of the surtax nor any interest
27 accrued thereto shall be used for operational expenses. If the
28 district school board has been recognized by the State Board
29 of Education as having a Florida Frugal Schools Program, the
30 district's plan for use of the surtax proceeds must be
31 consistent with this subsection and with uses assured under
33
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 the Florida Frugal Schools Program.
2 (d)(e) Any school board imposing the surtax shall
3 implement a freeze on noncapital local school property taxes,
4 at the millage rate imposed in the year prior to the
5 implementation of the surtax, for a period of at least 3 years
6 from the date of imposition of the surtax. This provision
7 shall not apply to existing debt service or required state
8 taxes.
9 (e)(f) Surtax revenues collected by the Department of
10 Revenue pursuant to this subsection shall be distributed to
11 the school board imposing the surtax in accordance with law.
12 Section 10. Subsections (3) and (4) are added to
13 section 212.0601, Florida Statutes, to read:
14 212.0601 Use taxes of vehicle dealers.--
15 (3) Unless otherwise exempted by law, a motor vehicle
16 dealer who loans a vehicle to any person at no charge shall
17 accrue use tax based on the annual lease value as determined
18 by the United States Interval Revenue Service's Automobile
19 Annual Lease Value Table.
20 (4) Notwithstanding the provisions of a motor vehicle
21 rental agreement, no sales or use tax and no rental car
22 surcharge pursuant to s. 212.0606 shall accrue to the use of a
23 motor vehicle provided at no charge to a person whose motor
24 vehicle is being repaired, adjusted, or serviced by the entity
25 providing the replacement motor vehicle.
26 Section 11. Paragraph (c) of subsection (2) of section
27 212.097, Florida Statutes, is amended to read:
28 212.097 Urban High-Crime Area Job Tax Credit
29 Program.--
30 (2) As used in this section, the term:
31 (c) "New business" means any eligible business first
34
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 beginning operation on a site in a qualified high-crime area
2 and clearly separate from any other commercial or business
3 operation of the business entity within a qualified high-crime
4 area. A business entity that operated an eligible business
5 within a qualified high-crime area within the 48 months before
6 the period provided for application by subsection (3) is date
7 shall not be considered a new business.
8 Section 12. Paragraph (d) of subsection (2) of section
9 212.098, Florida Statutes, is amended to read:
10 212.098 Rural Job Tax Credit Program.--
11 (2) As used in this section, the term:
12 (d) "New business" means any eligible business first
13 beginning operation on a site in a qualified county and
14 clearly separate from any other commercial or business
15 operation of the business entity within a qualified county. A
16 business entity that operated an eligible business within a
17 qualified county within the 48 months before the period
18 provided for application by subsection (3) is date shall not
19 be considered a new business.
20 Section 13. Subsection (1) of section 212.11, Florida
21 Statutes, is amended to read:
22 212.11 Tax returns and regulations.--
23 (1)(a) Each dealer shall calculate his or her
24 estimated tax liability for any month by one of the following
25 methods:
26 1. Sixty-six percent of the current month's liability
27 pursuant to this part as shown on the tax return;
28 2. Sixty-six percent of the tax reported on the tax
29 return pursuant to this part by a dealer for the taxable
30 transactions occurring during the corresponding month of the
31 preceding calendar year; or
35
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 3. Sixty-six percent of the average tax liability
2 pursuant to this part for those months during the preceding
3 calendar year in which the dealer reported taxable
4 transactions.
5 (b) For the purpose of ascertaining the amount of tax
6 payable under this chapter, it shall be the duty of all
7 dealers to file make a return and remit the tax, on or before
8 the 20th day of the month, to the department, upon forms
9 prepared and furnished by it or in a format prescribed by it.
10 Such return must show, showing the rentals, admissions, gross
11 sales, or purchases, as the case may be, arising from all
12 leases, rentals, admissions, sales, or purchases taxable under
13 this chapter during the preceding calendar month.
14 (c) However, the department may require:
15 1. A quarterly return and payment when the tax
16 remitted by the dealer for the preceding four calendar
17 quarters did not exceed $1,000.
18 2. A semiannual return and payment when the tax
19 remitted by the dealer for the preceding four calendar
20 quarters did not exceed $500.
21 3. An annual return and payment when the tax remitted
22 by the dealer for the preceding four calendar quarters did not
23 exceed $100.
24 4. A quarterly return and monthly payment when the tax
25 remitted by the dealer for the preceding four calendar
26 quarters exceeded $1,000 but did not exceed $12,000.
27 (d) The department may authorize dealers who are newly
28 required to file returns and pay tax quarterly to file returns
29 and remit the tax for the 3-month periods ending in February,
30 May, August, and November, and may authorize dealers who are
31 newly required to file returns and pay tax semiannually to
36
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 file returns and remit the tax for the 6-month periods ending
2 in May and November.
3 (e) The department shall accept returns, except those
4 required to be initiated through an electronic data
5 interchange, as timely if postmarked on or before the 20th day
6 of the month; if the 20th day falls on a Saturday, Sunday, or
7 federal or state legal holiday, returns shall be accepted as
8 timely if postmarked on the next succeeding workday. Any
9 dealer who operates two or more places of business for which
10 returns are required to be filed with the department and
11 maintains records for such places of business in a central
12 office or place shall have the privilege on each reporting
13 date of filing a consolidated return for all such places of
14 business in lieu of separate returns for each such place of
15 business; however, such consolidated returns must clearly
16 indicate the amounts collected within each county of the
17 state. Any dealer who files a consolidated return shall
18 calculate his or her estimated tax liability for each county
19 by the same method the dealer uses to calculate his or her
20 estimated tax liability on the consolidated return as a whole.
21 Each dealer shall file a return for each tax period even
22 though no tax is due for such period.
23 (f)1. A taxpayer who is required to remit taxes by
24 electronic funds transfer shall make a return in a manner form
25 that is initiated through an electronic data interchange. The
26 acceptable method of transfer, the method, form, and content
27 of the electronic data interchange, giving due regard to
28 developing uniform standards for formats as adopted by the
29 American National Standards Institute, the circumstances under
30 which an electronic data interchange shall serve as a
31 substitute for the filing of another form of return, and the
37
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 means, if any, by which taxpayers will be provided with
2 acknowledgments, shall be as prescribed by the department. The
3 department must accept such returns as timely if initiated and
4 accepted on or before the 20th day of the month. If the 20th
5 day falls on a Saturday, Sunday, or federal or state legal
6 holiday, returns must be accepted as timely if initiated and
7 accepted on the next succeeding workday.
8 2. The department may waive the requirement to make a
9 return through an electronic data interchange due to problems
10 arising from the taxpayer's computer capabilities, data
11 systems changes, and taxpayer operating procedures. To obtain
12 a waiver, the taxpayer shall demonstrate in writing to the
13 department that such circumstances exist.
14 Section 14. Subsection (1) of section 212.12, Florida
15 Statutes, is amended to read:
16 212.12 Dealer's credit for collecting tax; penalties
17 for noncompliance; powers of Department of Revenue in dealing
18 with delinquents; brackets applicable to taxable transactions;
19 records required.--
20 (1) Notwithstanding any other provision of law and for
21 the purpose of compensating persons granting licenses for and
22 the lessors of real and personal property taxed hereunder, for
23 the purpose of compensating dealers in tangible personal
24 property, for the purpose of compensating dealers providing
25 communication services and taxable services, for the purpose
26 of compensating owners of places where admissions are
27 collected, and for the purpose of compensating remitters of
28 any taxes or fees reported on the same documents utilized for
29 the sales and use tax, as compensation for the keeping of
30 prescribed records, filing timely tax returns, and the proper
31 accounting and remitting of taxes by them, such seller,
38
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 person, lessor, dealer, owner, and remitter (except dealers
2 who make mail order sales) shall be allowed 2.5 percent of the
3 amount of the tax due and accounted for and remitted to the
4 department, in the form of a deduction in submitting his or
5 her report and paying the amount due by him or her; the
6 department shall allow such deduction of 2.5 percent of the
7 amount of the tax to the person paying the same for remitting
8 the tax and making of tax returns in the manner herein
9 provided, for paying the amount due to be paid by him or her,
10 and as further compensation to dealers in tangible personal
11 property for the keeping of prescribed records and for
12 collection of taxes and remitting the same. However, if the
13 amount of the tax due and remitted to the department for the
14 reporting period exceeds $1,200, no allowance shall be allowed
15 for all amounts in excess of $1,200. The executive director
16 of the department is authorized to negotiate a collection
17 allowance, pursuant to rules promulgated by the department,
18 with a dealer who makes mail order sales. The rules of the
19 department shall provide guidelines for establishing the
20 collection allowance based upon the dealer's estimated costs
21 of collecting the tax, the volume and value of the dealer's
22 mail order sales to purchasers in this state, and the
23 administrative and legal costs and likelihood of achieving
24 collection of the tax absent the cooperation of the dealer.
25 However, in no event shall the collection allowance negotiated
26 by the executive director exceed 10 percent of the tax
27 remitted for a reporting period.
28 (a) The collection allowance may not be granted, nor
29 may any deduction be permitted, if the required tax return or
30 tax is delinquent at the time of payment.
31 (b) The Department of Revenue may deny reduce the
39
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 collection allowance by 10 percent or $50, whichever is less,
2 if a taxpayer files an incomplete return.
3 1. An "incomplete return" is, for purposes of this
4 chapter, a return which is lacking such uniformity,
5 completeness, and arrangement that the physical handling,
6 verification, or review of the return, or determination of
7 other taxes and fees reported on the return may not be readily
8 accomplished.
9 2. The department shall adopt rules requiring such
10 information as it may deem necessary to ensure that the tax
11 levied hereunder is properly collected, reviewed, compiled,
12 reported, and enforced, including, but not limited to: the
13 amount of gross sales; the amount of taxable sales; the amount
14 of tax collected or due; the amount of lawful refunds,
15 deductions, or credits claimed; the amount claimed as the
16 dealer's collection allowance; the amount of penalty and
17 interest; the amount due with the return; and such other
18 information as the Department of Revenue may specify. The
19 department shall require that transient rentals and
20 agricultural equipment transactions be separately shown. For
21 returns remitted on or after February 1, 1992, the department
22 shall also require that Sales made through vending machines as
23 defined in s. 212.0515 must be separately shown on the return.
24 For returns remitted on or after February 1, 1995, Sales made
25 through coin-operated amusement machines as defined by s.
26 212.02 and the number of machines operated must be separately
27 shown on the return or on a form prescribed by the department.
28 If a separate form is required, the same penalties for late
29 filing, incomplete filing, or failure to file as provided for
30 the sales tax return shall apply to said form.
31 (c) The collection allowance and other credits or
40
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 deductions provided in this chapter shall be applied
2 proportionally to any taxes or fees reported on the same
3 documents used for the sales and use tax.
4 Section 15. Subsection (4) of section 212.17, Florida
5 Statutes, is amended to read:
6 212.17 Credits for returned goods, rentals, or
7 admissions; additional powers of department.--
8 (4)(a) The department shall design, prepare, print and
9 furnish to all dealers, except dealers filing through
10 electronic data interchange, or make available or prescribe to
11 the said dealers, all necessary forms for filing returns and
12 instructions to ensure a full collection from dealers and an
13 accounting for the taxes due, but failure of any dealer to
14 secure such forms does shall not relieve the such dealer from
15 the payment of the said tax at the time and in the manner
16 herein provided.
17 (b) The department shall prescribe the format and
18 instructions necessary for filing returns in a manner that is
19 initiated through an electronic data interchange to ensure a
20 full collection from dealers and an accounting for the taxes
21 due. The failure of any dealer to use such format does not
22 relieve the dealer from the payment of the tax at the time and
23 in the manner provided.
24 Section 16. Effective January 1, 1999, subsection (1)
25 of section 213.053, Florida Statutes, is amended to read:
26 213.053 Confidentiality and information sharing.--
27 (1) The provisions of this section apply to s.
28 125.0104, county government; s. 125.0108, tourist impact tax;
29 chapter 175, municipal firefighters' pension trust funds;
30 chapter 185, municipal police officers' retirement trust
31 funds; chapter 198, estate taxes; chapter 199, intangible
41
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 personal property taxes; chapter 201, excise tax on documents;
2 chapter 203, gross receipts taxes; chapter 211, tax on
3 severance and production of minerals; chapter 212, tax on
4 sales, use, and other transactions; chapter 220, income tax
5 code; chapter 221, emergency excise tax; s. 252.372, emergency
6 management, preparedness, and assistance surcharge; s.
7 370.07(3), Apalachicola Bay oyster surcharge; chapter 376,
8 pollutant spill prevention and control; s. 403.718, waste tire
9 fees; s. 403.7185, lead-acid battery fees; s. 403.7195, waste
10 newsprint disposal fees; s. 403.7197, advance disposal fees;
11 s. 538.09, registration of secondhand dealers; s. 538.25,
12 registration of secondary metals recyclers; ss. 624.501 and
13 624.509-624.515 ss. 624.509-624.514, insurance code:
14 administration and general provisions; s. 681.117, motor
15 vehicle warranty enforcement; and s. 896.102, reports of
16 financial transactions in trade or business.
17 Section 17. Effective October 1, 1998, paragraph (a)
18 of subsection (4) of section 213.0535, Florida Statutes, is
19 amended to read:
20 213.0535 Registration Information Sharing and Exchange
21 Program.--
22 (4) There are two levels of participation:
23 (a) Each unit of state or local government responsible
24 for administering one or more of the provisions specified in
25 subparagraphs 1.-7. is a level-one participant. Level-one
26 participants shall exchange, monthly or quarterly, as
27 determined jointly by each participant and the department, the
28 data enumerated in subsection (2) for each new registrant, new
29 filer, or initial reporter, permittee, or licensee, with
30 respect to the following taxes, licenses, or permits:
31 1. The sales and use tax imposed under chapter 212.
42
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 2. The tourist development tax imposed under s.
2 125.0104.
3 3. The tourist impact tax imposed under s. 125.0108.
4 4. Local occupational license taxes imposed under
5 chapter 205.
6 5. Convention development taxes imposed under s.
7 212.0305.
8 6. Public lodging and food service establishment
9 licenses issued pursuant to chapter 509.
10 7. Beverage law licenses issued pursuant to chapter
11 561.
12 Section 18. Paragraph (a) of subsection (2) of section
13 213.21, Florida Statutes, is amended and subsection (7) is
14 added to that section to read:
15 213.21 Informal conferences; compromises.--
16 (2)(a) The executive director of the department or his
17 or her designee is authorized to enter into a written closing
18 agreement with any taxpayer settling or compromising the
19 taxpayer's liability for any tax, interest, or penalty
20 assessed under any of the chapters specified in s. 72.011(1).
21 When such a closing agreement has been approved by the
22 department and signed by the executive director or his or her
23 designee and the taxpayer, it shall be final and conclusive;
24 and, except upon a showing of fraud or misrepresentation of
25 material fact or except as to adjustments pursuant to ss.
26 198.16 and 220.23, no additional assessment may be made by the
27 department against the taxpayer for the tax, interest, or
28 penalty specified in the closing agreement for the time period
29 specified in the closing agreement, and the taxpayer shall not
30 be entitled to institute any judicial or administrative
31 proceeding to recover any tax, interest, or penalty paid
43
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 pursuant to the closing agreement. The department is
2 authorized to delegate to the executive director the authority
3 to approve any such closing agreement resulting in a tax
4 reduction of $250,000 $100,000 or less.
5 (7)(a) When a taxpayer voluntarily self-discloses a
6 liability for tax to the department, the department may settle
7 and compromise the tax and interest due under the voluntary
8 self-disclosure to those amounts due for the 5 years
9 immediately preceding the date that the taxpayer initially
10 contacted the department concerning the voluntary
11 self-disclosure. For purposes of this paragraph, the term
12 "years" means tax years or calendar years, whichever is
13 applicable to the tax that is voluntarily self-disclosed. A
14 voluntary self-disclosure does not occur if the department has
15 contacted or informed the taxpayer that the department is
16 inquiring into the taxpayer's liability for tax or whether the
17 taxpayer is subject to tax in this state.
18 (b) The department may further settle and compromise
19 the tax and interest due under a voluntary self-disclosure
20 when the department is able to determine that such further
21 settlement and compromise is in the best interests of this
22 state. When making this determination the department shall
23 consider, but is not limited to, the following:
24 1. The amount of tax and interest that will be
25 collected and compromised under the voluntary self-disclosure;
26 2. The financial ability of the taxpayer and the
27 future outlook of the taxpayer's business and the industry
28 involved;
29 3. Whether the taxpayer has paid or will be paying
30 other taxes to the state;
31 4. The future voluntary compliance of the taxpayer;
44
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 and
2 5. Any other factor that the department considers
3 relevant to this determination.
4 (c) This subsection does not limit the department's
5 ability to enter into further settlement and compromise of the
6 liability that is voluntarily self-disclosed based on any
7 other provision of this section.
8 (d) This subsection does not apply to a voluntary
9 self-disclosure when the taxpayer collected, but failed to
10 remit, the tax to the state.
11 Section 19. Subsection (6) of section 213.28, Florida
12 Statutes, is amended to read:
13 213.28 Contracts with private auditors.--
14 (6) Certified public accountants entering into such
15 contracts must be in good standing under the laws of the state
16 in which they are licensed and in which the work is performed.
17 They shall be bound by the same confidentiality requirements
18 and subject to the same penalties as the department under s.
19 213.053. Any return, return information, or documentation
20 obtained from the Internal Revenue Service under an
21 information-sharing agreement is confidential and exempt from
22 the provisions of s. 119.07(1) and s. 24(a), Art. I of the
23 State Constitution and shall not be divulged or disclosed in
24 any manner by an officer or employee of the department to any
25 certified public accountant under a contract authorized by
26 this section, unless the department and the Internal Revenue
27 Service mutually agree to such disclosure.
28 Section 20. Section 213.67, Florida Statutes, is
29 amended to read:
30 213.67 Garnishment.--
31 (1) If a person is delinquent in the payment of any
45
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 taxes, penalties, and interest owed to the department, the
2 executive director or his or her designee may give notice of
3 the amount of such delinquency by registered mail to all
4 persons having in their possession or under their control any
5 credits or personal property, exclusive of wages, belonging to
6 the delinquent taxpayer, or owing any debts to such delinquent
7 taxpayer at the time of receipt by them of such notice.
8 Thereafter, any person who has been notified may not transfer
9 or make any other disposition of such credits, other personal
10 property, or debts until the executive director or his or her
11 designee consents to a transfer or disposition or until 60
12 days after the receipt of such notice. If during the effective
13 period of the notice to withhold, any person so notified makes
14 any transfer or disposition of the property or debts required
15 to be withheld hereunder, he or she is liable to the state for
16 any indebtedness owed to the department by the person with
17 respect to whose obligation the notice was given to the extent
18 of the value of the property or the amount of the debts thus
19 transferred or paid if, solely by reason of such transfer or
20 disposition, the state is unable to recover the indebtedness
21 of the person with respect to whose obligation the notice was
22 given. If the delinquent taxpayer contests the intended levy
23 in circuit court or under chapter 120, the notice under this
24 section remains effective until that final resolution of the
25 contest. Any financial institution receiving such notice will
26 maintain a right of set-off for any transaction involving a
27 debit card occurring on or before the date of receipt of such
28 notice. The notice provided for in this section may be renewed
29 when the taxpayer contests the intended levy in circuit court
30 or under chapter 120, pending the final resolution of that
31 action.
46
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 (2) All persons who have been notified must, within 5
2 days after receipt of the notice, advise the executive
3 director or his or her designee of the credits, other personal
4 property, or debts in their possession, under their control,
5 or owing them, and must advise the executive director or
6 designee within 5 days after coming into possession or control
7 of any subsequent credits, personal property, or debts owed
8 during the time prescribed by the notice. Any such person
9 coming into possession or control of such subsequent credits,
10 personal property, or debts may not transfer or dispose of
11 them during the time prescribed by the notice or before the
12 department consents to a transfer.
13 (3) During the last 30 days of the 60-day period set
14 forth in subsection (1), the executive director or his or her
15 designee may levy upon such credits, other personal property,
16 or debts. The levy must be accomplished by delivery of a
17 notice of levy by registered mail, upon receipt of which the
18 person possessing the credits, other personal property, or
19 debts shall transfer them to the department or pay to the
20 department the amount owed to the delinquent taxpayer.
21 (4) A notice that is delivered under this section is
22 effective at the time of delivery against all credits, other
23 personal property, or debts of the delinquent taxpayer which
24 are not at the time of such notice subject to an attachment,
25 garnishment, or execution issued through a judicial process.
26 (5) Any person acting in accordance with the terms of
27 the notice or levy issued by the executive director or his or
28 her designee is expressly discharged from any obligation or
29 liability to the delinquent taxpayer with respect to such
30 credits, other personal property, or debts of the delinquent
31 taxpayer affected by compliance with the notice of freeze or
47
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 levy.
2 (6)(a) Levy may be made under subsection (3) upon
3 credits, other personal property, or debt of any person with
4 respect to any unpaid tax, penalties, and interest only after
5 the executive director or his or her designee has notified
6 such person in writing of the intention to make such levy.
7 (b) No less than 30 days before the day of the levy,
8 the notice of intent to levy required under paragraph (a)
9 shall be given in person or sent by certified or registered
10 mail to the person's last known address.
11 (c) The notice required in paragraph (a) must include
12 a brief statement that sets forth in simple and nontechnical
13 terms:
14 1. The provisions of this section relating to levy and
15 sale of property;
16 2. The procedures applicable to the levy under this
17 section;
18 3. The administrative and judicial appeals available
19 to the taxpayer with respect to such levy and sale, and the
20 procedures relating to such appeals; and
21 4. The alternatives, if any, available to taxpayers
22 which could prevent levy on the property.
23 (7) A taxpayer may contest the notice of intent to
24 levy provided for under subsection (6) by filing an action in
25 circuit court. Alternatively, the taxpayer may file a petition
26 under the applicable provisions of chapter 120. After an
27 action has been initiated under chapter 120 to contest the
28 notice of intent to levy, an action relating to the same levy
29 may not be filed by the taxpayer in circuit court, and
30 judicial review is exclusively limited to appellate review
31 pursuant to s. 120.68. Also, after an action has been
48
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 initiated in circuit court, an action may not be brought under
2 chapter 120.
3 (8) An action may not be brought to contest a notice
4 of intent to levy under chapter 120 or in circuit court, later
5 than 21 days after the date of receipt of the notice of intent
6 to levy.
7 (9) The department shall provide notice to the
8 Comptroller, in electronic or other form specified by the
9 Comptroller, listing the taxpayers for which tax warrants are
10 outstanding. Pursuant to subsection (1), the Comptroller
11 shall, upon notice from the department, withhold all payments
12 to any person or business, as defined in s. 212.02, which
13 provides commodities or services to the state, leases real
14 property to the state, or constructs a public building or
15 public work for the state. The department may levy upon the
16 withheld payments in accordance with subsection (3). The
17 provisions of s. 215.422 do not apply from the date the notice
18 is filed with the Comptroller until the date the department
19 notifies the Comptroller of its consent to make payment to the
20 person or 60 days after receipt of the department's notice in
21 accordance with subsection (1), whichever occurs earlier.
22 (10) The department may bring an action in circuit
23 court for an order compelling compliance with any notice
24 issued under this section.
25 Section 21. Section 213.755, Florida Statutes, is
26 amended to read:
27 213.755 Payment of taxes by electronic funds
28 transfer.--
29 (1) The executive director of the Department of
30 Revenue shall have authority to require a taxpayer to remit
31 taxes by electronic funds transfer where the taxpayer,
49
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 including consolidated filers, is subject to tax and has paid
2 that tax in the prior state fiscal year in an amount of
3 $50,000 or more.
4 (2) As used in any revenue law administered by the
5 department, the term:
6 (a) "Payment" means any payment or remittance required
7 to be made or paid within a prescribed period or on or before
8 a prescribed date under the authority of any provision of a
9 revenue law which the department has the responsibility for
10 regulating, controlling, and administering. The term does not
11 include any remittance unless the amount of the remittance is
12 actually received by the department.
13 (b) "Return" means any report, claim, statement,
14 notice, application, affidavit, or other document required to
15 be filed within a prescribed period or on or before a
16 prescribed date under the authority of any provision of a
17 revenue law which the department has the responsibility of
18 regulating, controlling, and administering.
19 (3) Solely for the purposes of administering this
20 section:
21 (a)(1) Taxes levied under parts I and II of chapter
22 206 shall be considered a single tax.
23 (b)(2) A person required to remit a tax acting as a
24 collection agent or dealer for the state shall nonetheless be
25 considered the taxpayer.
26 Section 22. Paragraph (n) of subsection (1) and
27 paragraph (c) of subsection (2) of section 220.03, Florida
28 Statutes, are amended to read:
29 220.03 Definitions.--
30 (1) SPECIFIC TERMS.--When used in this code, and when
31 not otherwise distinctly expressed or manifestly incompatible
50
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 with the intent thereof, the following terms shall have the
2 following meanings:
3 (n) "Internal Revenue Code" means the United States
4 Internal Revenue Code of 1986, as amended and in effect on
5 January 1, 1998 1997, except as provided in subsection (3).
6 (2) DEFINITIONAL RULES.--When used in this code and
7 neither otherwise distinctly expressed nor manifestly
8 incompatible with the intent thereof:
9 (c) Any term used in this code shall have the same
10 meaning as when used in a comparable context in the Internal
11 Revenue Code and other statutes of the United States relating
12 to federal income taxes, as such code and statutes are in
13 effect on January 1, 1998 1997. However, if subsection (3) is
14 implemented, the meaning of any term shall be taken at the
15 time the term is applied under this code.
16 Section 23. Except as otherwise expressly provided by
17 this act, this act shall take effect July 1, 1998.
18
19
20 ================ T I T L E A M E N D M E N T ===============
21 And the title is amended as follows:
22 Delete everything before the enacting clause
23
24 and insert:
25 A bill to be entitled
26 An act relating to administration of revenue
27 laws; amending s. 125.2801, F.S.; conforming a
28 reference; amending s. 192.001, F.S.;
29 restricting applicability of the definition of
30 the term "computer software"; amending s.
31 199.052, F.S.; requiring banks and financial
51
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 organizations filing annual intangible personal
2 property tax returns for their customers to
3 file information using machine-sensible media;
4 amending s. 212.02, F.S.; excluding materials
5 purchased by certain repair facilities which
6 are incorporated in the repair from the
7 definition of the term "retail sales"; amending
8 s. 212.0601, F.S.; providing that a motor
9 vehicle dealer who loans a vehicle to a person
10 at no charge shall accrue use tax based on the
11 annual lease value; providing circumstances
12 when a motor vehicle rental agreement does not
13 accrue use tax; amending s. 212.0606, F.S.;
14 providing an exemption to the rental car
15 surcharge for certain motor vehicles; amending
16 s. 212.0515, F.S.; modifying requirements
17 relating to quarterly records required to be
18 submitted to the Department of Revenue by
19 certain persons selling food or beverages to
20 operators for resale through vending machines;
21 eliminating a penalty for failure to file such
22 reports; eliminating the department's authority
23 to adopt rules relating to such reports;
24 amending s. 212.054, F.S.; eliminating a
25 requirement that certain dealers collect the
26 surtax on tangible personal property or
27 specified service under certain conditions;
28 prescribing the effective date of an increase
29 or decrease in the rate of any discretionary
30 sales surtax; requiring the governing body of
31 any county levying a discretionary sales surtax
52
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 and a county school board levying the school
2 capital outlay surtax to provide notice to the
3 department; amending s. 212.055, F.S.;
4 providing an effective date for any change in
5 the distribution formula of a local government
6 infrastructure surtax or a small county surtax;
7 authorizing counties to use a specified
8 percentage of surtax proceeds for economic
9 development projects; amending ss. 212.097,
10 212.098, F.S.; redefining the term "new
11 business"; amending s. 212.11, F.S.; providing
12 requirements relating to sales tax returns
13 filed through electronic data interchange;
14 amending s. 212.12, F.S.; revising provisions
15 relating to the dealer's credit for collecting
16 sales tax; specifying that the credit is also
17 for the filing of timely returns; authorizing
18 the department to deny, rather than reduce, the
19 credit if an incomplete return is filed;
20 revising the definition of "incomplete return";
21 amending s. 212.17, F.S.; providing that the
22 department shall prescribe the format for
23 filing returns through electronic data
24 interchange and specifying that failure to use
25 the format does not relieve a dealer from the
26 payment of tax; amending s. 213.053, F.S.,
27 relating to information sharing; amending s.
28 213.0535, F.S.; providing for participation in
29 RISE; amending s. 213.21, F.S.; revising
30 provisions that authorize the department to
31 delegate to the executive director authority to
53
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 approve a settlement or compromise of tax
2 liability, in order to increase the limit on
3 the amount of tax reduction with respect to
4 which such delegation may be made; specifying a
5 time period for which the department may settle
6 and compromise tax and interest due when a
7 taxpayer voluntarily self-discloses a tax
8 liability and authorizing further settlement
9 and compromise under certain circumstances;
10 amending s. 213.28, F.S.; prescribing
11 qualifications of certified public accountants
12 contracting with the department to perform
13 audits; amending s. 213.67, F.S.; subjecting
14 the garnishee to liability in the event that
15 property subject to the freeze is transferred
16 or disposed of by the garnishee; prohibiting
17 disposition of assets of a delinquent taxpayer
18 which come into the possession of another
19 person after that person receives garnishment
20 notice from the department for a specified
21 period; requiring the garnishee to notify the
22 department of such assets; providing that the
23 garnishment notice remains in effect while a
24 taxpayer's contest of an intended levy is
25 pending; providing a financial institution
26 receiving notice with a right of setoff;
27 amending s. 213.755, F.S.; defining terms for
28 use in any revenue law administered by the
29 department; amending s. 220.03, F.S.; revising
30 definitions; amending s. 212.0601, F.S.;
31 providing a use tax for motor vehicle dealers
54
7:48 AM 04/28/98 s1952c1c-16j04
SENATE AMENDMENT
Bill No. CS for SB 1952
Amendment No.
1 who loan a vehicle at no charge unless
2 otherwise exempted; prohibiting a sales or use
3 tax and a rental car surcharge on a motor
4 vehicle provided at no charge to a person whose
5 vehicle is being repaired; providing effective
6 dates.
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
55
7:48 AM 04/28/98 s1952c1c-16j04