Senate Bill 1952

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    Florida Senate - 1998                                  SB 1952

    By Senator Burt





    16-651B-98                                              See HB

  1                      A bill to be entitled

  2         An act relating to administration of revenue

  3         laws; amending s. 68.082, F.S.; providing

  4         nonapplicability to certain returns, claims,

  5         records, or statements relating to any tax

  6         administered by the Department of Revenue;

  7         amending s. 199.052, F.S.; requiring banks and

  8         financial organizations filing annual

  9         intangible personal property tax returns for

10         their customers to file information using

11         machine-sensible media; amending s. 212.0515,

12         F.S.; modifying requirements relating to

13         quarterly records required to be submitted to

14         the Department of Revenue by certain persons

15         selling food or beverages to operators for

16         resale through vending machines; eliminating a

17         penalty for failure to file such reports;

18         eliminating the department's authority to adopt

19         rules relating to such reports; amending s.

20         212.054, F.S.; eliminating a requirement that

21         certain dealers collect the surtax on tangible

22         personal property or specified service under

23         certain conditions; prescribing the effective

24         date of an increase or decrease in the rate of

25         any discretionary sales surtax; requiring the

26         governing body of any county levying a

27         discretionary sales surtax and a county school

28         board levying the school capital outlay surtax

29         to provide notice to the department; amending

30         s. 212.055, F.S.; providing an effective date

31         for any change in the distribution formula of a

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         local government infrastructure surtax or a

  2         small county surtax; amending ss. 212.097,

  3         212.098, F.S.; redefining the term "new

  4         business"; amending s. 212.11, F.S.; providing

  5         requirements relating to sales tax returns

  6         filed through electronic data interchange;

  7         amending s. 212.12, F.S.; revising provisions

  8         relating to the dealer's credit for collecting

  9         sales tax; specifying that the credit is also

10         for the filing of timely returns; authorizing

11         the department to deny, rather than reduce, the

12         credit if an incomplete return is filed;

13         revising the definition of "incomplete return";

14         amending s. 212.17, F.S.; providing that the

15         department shall prescribe the format for

16         filing returns through electronic data

17         interchange and specifying that failure to use

18         the format does not relieve a dealer from the

19         payment of tax; amending s. 213.053, F.S.,

20         relating to information sharing; amending s.

21         213.0535, F.S.; providing for participation in

22         RISE; amending s. 213.21, F.S.; revising

23         provisions that authorize the department to

24         delegate to the executive director authority to

25         approve a settlement or compromise of tax

26         liability, in order to increase the limit on

27         the amount of tax reduction with respect to

28         which such delegation may be made; specifying a

29         time period for which the department may settle

30         and compromise tax and interest due when a

31         taxpayer voluntarily self-discloses a tax

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         liability and authorizing further settlement

  2         and compromise under certain circumstances;

  3         amending s. 213.28, F.S.; prescribing

  4         qualifications of certified public accountants

  5         contracting with the department to perform

  6         audits; amending s. 213.67, F.S.; subjecting

  7         the garnishee to liability in the event that

  8         property subject to the freeze is transferred

  9         or disposed of by the garnishee; prohibiting

10         disposition of assets of a delinquent taxpayer

11         which come into the possession of another

12         person after that person receives garnishment

13         notice from the department for a specified

14         period; requiring the garnishee to notify the

15         department of such assets; providing that the

16         garnishment notice remains in effect while a

17         taxpayer's contest of an intended levy is

18         pending; providing a financial institution

19         receiving notice with a right of setoff;

20         amending s. 213.755, F.S.; defining terms for

21         use in any revenue law administered by the

22         department; amending s. 220.03, F.S.; revising

23         definitions; providing retroactive application;

24         providing effective dates.

25

26  Be It Enacted by the Legislature of the State of Florida:

27

28         Section 1.  Subsection (4) is added to section 68.082,

29  Florida Statutes, to read:

30         68.082  False claims against the state; definitions;

31  liability.--

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         (4)  This section does not apply to returns, claims,

  2  records, or statements made in connection with any tax

  3  administered by the Department of Revenue.

  4         Section 2.  Subsection (15) is added to section

  5  199.052, Florida Statutes, to read:

  6         199.052  Annual tax returns; payment of annual tax.--

  7         (15)  All banks and financial organizations filing

  8  annual intangible tax returns for their customers shall file

  9  return information for taxes due January 1, 1999, and

10  thereafter using machine-sensible media. The information

11  required by this subsection must be reported by banks or

12  financial organizations on machine-sensible media, using

13  specifications and instructions of the department.  A bank or

14  financial organization that demonstrates to the satisfaction

15  of the department that a hardship exists is not required to

16  file intangible tax returns for its customers using

17  machine-sensible media.  The department shall adopt rules

18  necessary to administer this subsection.

19         Section 3.  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

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  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 4.  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

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  authorized pursuant to said section shall be administered and

  2  collected exclusively as provided in this section.

  3         (2)(a)  The tax imposed by the governing body of any

  4  county authorized to so levy pursuant to s. 212.055 shall be a

  5  discretionary surtax on all transactions occurring in the

  6  county which transactions are subject to the state tax imposed

  7  on sales, use, services, rentals, admissions, and other

  8  transactions by this chapter.  The surtax, if levied, shall be

  9  computed as the applicable rate or rates authorized pursuant

10  to s. 212.055 times the amount of taxable sales and taxable

11  purchases representing such transactions.  If the surtax is

12  levied on the sale of an item of tangible personal property or

13  on the sale of a service, the surtax shall be computed by

14  multiplying the rate imposed by the county within which the

15  sale occurs by the amount of the taxable sale. The sale of an

16  item of tangible personal property or the sale of a service is

17  not subject to the surtax if the property, the service, or the

18  tangible personal property representing the service is

19  delivered within a county that does not impose a discretionary

20  sales surtax.

21         (b)  However:

22         1.  The tax on any sales amount above $5,000 on any

23  item of tangible personal property and on long-distance

24  telephone service shall not be subject to the surtax.  For

25  purposes of administering the $5,000 limitation on an item of

26  tangible personal property, if two or more taxable items of

27  tangible personal property are sold to the same purchaser at

28  the same time and, under generally accepted business practice

29  or industry standards or usage, are normally sold in bulk or

30  are items that, when assembled, comprise a working unit or

31  part of a working unit, such items must be considered a single

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  item for purposes of the $5,000 limitation when supported by a

  2  charge ticket, sales slip, invoice, or other tangible evidence

  3  of a single sale or rental. The limitation provided in this

  4  subparagraph does not apply to the sale of any other service.

  5         2.  In the case of utility, telecommunication, or

  6  television system program services billed on or after the

  7  effective date of any such surtax, the entire amount of the

  8  tax for utility, telecommunication, or television system

  9  program services shall be subject to the surtax.  In the case

10  of utility, telecommunication, or television system program

11  services billed after the last day the surtax is in effect,

12  the entire amount of the tax on said items shall not be

13  subject to the surtax.

14         3.  In the case of written contracts which are signed

15  prior to the effective date of any such surtax for the

16  construction of improvements to real property or for

17  remodeling of existing structures, the surtax shall be paid by

18  the contractor responsible for the performance of the

19  contract.  However, the contractor may apply for one refund of

20  any such surtax paid on materials necessary for the completion

21  of the contract.  Any application for refund shall be made no

22  later than 15 months following initial imposition of the

23  surtax in that county.  The application for refund shall be in

24  the manner prescribed by the department by rule.  A complete

25  application shall include proof of the written contract and of

26  payment of the surtax.  The application shall contain a sworn

27  statement, signed by the applicant or its representative,

28  attesting to the validity of the application.  The department

29  shall, within 30 days after approval of a complete

30  application, certify to the county information necessary for

31  issuance of a refund to the applicant. Counties are hereby

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  authorized to issue refunds for this purpose and shall set

  2  aside from the proceeds of the surtax a sum sufficient to pay

  3  any refund lawfully due.  Any person who fraudulently obtains

  4  or attempts to obtain a refund pursuant to this subparagraph,

  5  in addition to being liable for repayment of any refund

  6  fraudulently obtained plus a mandatory penalty of 100 percent

  7  of the refund, is guilty of a felony of the third degree,

  8  punishable as provided in s. 775.082, s. 775.083, or s.

  9  775.084.

10         (3)  For the purpose of this section, a transaction

11  shall be deemed to have occurred in a county imposing the

12  surtax when:

13         (a)1.  The sale includes an item of tangible personal

14  property, a service, or tangible personal property

15  representing a service, and the item of tangible personal

16  property, the service, or the tangible personal property

17  representing the service is delivered within the county.  If

18  there is no reasonable evidence of delivery of a service, the

19  sale of a service is deemed to occur in the county in which

20  the purchaser accepts the bill of sale.

21         2.  However, a dealer selling tangible personal

22  property, or delivering a service or tangible personal

23  property representing a service, into a county which, before

24  November 9 of any year, adopts or revises any surtax

25  authorized in s. 212.055, from outside such a county, is not

26  required to collect the surtax at the new or revised rate on

27  such transaction until February 1 of the year following the

28  year of the adoption or revision of the surtax. However, if

29  the surtax is adopted or revised between November 9 and

30  December 31 of any year, such dealer is not required to

31  collect such surtax at the new or revised rate until February

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  1 of the year after the subsequent year.  The department shall

  2  notify all dealers of all surtax rates in effect on November 9

  3  no later than February 1 of the subsequent year.

  4         2.3.  The sale of any motor vehicle or mobile home of a

  5  class or type which is required to be registered in this state

  6  or in any other state shall be deemed to have occurred only in

  7  the county identified as the residence address of the

  8  purchaser on the registration or title document for such

  9  property.

10         (b)  The event for which an admission is charged is

11  located in the county.

12         (c)  The consumer of utility or television system

13  program services is located in the county, or the

14  telecommunication services are provided to a location within

15  the county.

16         (d)1.  The user of any aircraft or boat of a class or

17  type which is required to be registered, licensed, titled, or

18  documented in this state or by the United States Government

19  imported into the county for use, consumption, distribution,

20  or storage to be used or consumed in the county is located in

21  the county.

22         2.  However, it shall be presumed that such items used

23  outside the county for 6 months or longer before being

24  imported into the county were not purchased for use in the

25  county, except as provided in s. 212.06(8)(b).

26         3.  This paragraph does not apply to the use or

27  consumption of items upon which a like tax of equal or greater

28  amount has been lawfully imposed and paid outside the county.

29         (e)  The purchaser of any motor vehicle or mobile home

30  of a class or type which is required to be registered in this

31  state is a resident of the taxing county as determined by the

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  address appearing on or to be reflected on the registration

  2  document for such property.

  3         (f)1.  Any motor vehicle or mobile home of a class or

  4  type which is required to be registered in this state is

  5  imported from another state into the taxing county by a user

  6  residing therein for the purpose of use, consumption,

  7  distribution, or storage in the taxing county.

  8         2.  However, it shall be presumed that such items used

  9  outside the taxing county for 6 months or longer before being

10  imported into the county were not purchased for use in the

11  county.

12         (g)  The real property which is leased or rented is

13  located in the county.

14         (h)  The transient rental transaction occurs in the

15  county.

16         (i)  The delivery of any aircraft or boat of a class or

17  type which is required to be registered, licensed, titled, or

18  documented in this state or by the United States Government is

19  to a location in the county. However, this paragraph does not

20  apply to the use or consumption of items upon which a like tax

21  of equal or greater amount has been lawfully imposed and paid

22  outside the county.

23         (j)  The dealer owing a use tax on purchases or leases

24  is located in the county.

25         (k)  The delivery of tangible personal property other

26  than that described in paragraph (d), paragraph (e), or

27  paragraph (f) is made to a location outside the county, but

28  the property is brought into the county within 6 months after

29  delivery, in which event, the owner must pay the surtax as a

30  use tax.

31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         (l)  The coin-operated amusement or vending machine is

  2  located in the county.

  3         (m)  The florist taking the original order to sell

  4  tangible personal property is located in the county,

  5  notwithstanding any other provision of this section.

  6         (4)(a)  The department shall administer, collect, and

  7  enforce the tax authorized under s. 212.055 pursuant to the

  8  same procedures used in the administration, collection, and

  9  enforcement of the general state sales tax imposed under the

10  provisions of this chapter, except as provided in this

11  section.  The provisions of this chapter regarding interest

12  and penalties on delinquent taxes shall apply to the surtax.

13  Discretionary sales surtaxes shall not be included in the

14  computation of estimated taxes pursuant to s. 212.11.

15  Notwithstanding any other provision of law, a dealer need not

16  separately state the amount of the surtax on the charge

17  ticket, sales slip, invoice, or other tangible evidence of

18  sale.  For the purposes of this section and s. 212.055, the

19  "proceeds" of any surtax means all funds collected and

20  received by the department pursuant to a specific

21  authorization and levy under s. 212.055, including any

22  interest and penalties on delinquent surtaxes.

23         (b)  The proceeds of a discretionary sales surtax

24  collected by the selling dealer located in a county which

25  imposes the surtax shall be returned, less the cost of

26  administration, to the county where the selling dealer is

27  located. The proceeds shall be transferred to the

28  Discretionary Sales Surtax Clearing Trust Fund. A separate

29  account shall be established in such trust fund for each

30  county imposing a discretionary surtax.  The amount deducted

31  for the costs of administration shall not exceed 3 percent of

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  the total revenue generated for all counties levying a surtax

  2  authorized in s. 212.055.  The amount deducted for the costs

  3  of administration shall be used only for those costs which are

  4  solely and directly attributable to the surtax.  The total

  5  cost of administration shall be prorated among those counties

  6  levying the surtax on the basis of the amount collected for a

  7  particular county to the total amount collected for all

  8  counties.  No later than March 1 of each year, the department

  9  shall submit a written report which details the expenses and

10  amounts deducted for the costs of administration to the

11  President of the Senate, the Speaker of the House of

12  Representatives, and the governing authority of each county

13  levying a surtax.  The department shall distribute the moneys

14  in the trust fund each month to the appropriate counties,

15  unless otherwise provided in s. 212.055.

16         (c)1.  Any dealer located in a county that does not

17  impose a discretionary sales surtax but who collects the

18  surtax due to sales of tangible personal property or services

19  delivered outside the county shall remit monthly the proceeds

20  of the surtax to the department to be deposited into an

21  account in the Discretionary Sales Surtax Clearing Trust Fund

22  which is separate from the county surtax collection accounts.

23  The department shall distribute funds in this account using a

24  distribution factor determined for each county that levies a

25  surtax and multiplied by the amount of funds in the account

26  and available for distribution.  The distribution factor for

27  each county equals the product of:

28         a.  The county's latest official population determined

29  pursuant to s. 186.901;

30         b.  The county's rate of surtax; and

31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         c.  The number of months the county has levied a surtax

  2  during the most recent distribution period;

  3

  4  divided by the sum of all such products of the counties

  5  levying the surtax during the most recent distribution period.

  6         2.  The department shall compute distribution factors

  7  for eligible counties once each quarter and make appropriate

  8  quarterly distributions.

  9         3.  A county that fails to timely provide the

10  information required by this section to the department

11  authorizes the department, by such action, to use the best

12  information available to it in distributing surtax revenues to

13  the county.  If this information is unavailable to the

14  department, the department may partially or entirely

15  disqualify the county from receiving surtax revenues under

16  this paragraph.  A county that fails to provide timely

17  information waives its right to challenge the department's

18  determination of the county's share, if any, of revenues

19  provided under this paragraph.

20         (5)  No discretionary sales surtax or increase or

21  decrease in the rate of any discretionary sales surtax shall

22  take effect on a date other than January 1.  No discretionary

23  sales surtax shall terminate on a day other than December 31

24  the last day of a calendar quarter.

25         (6)  The governing body of any county levying a

26  discretionary sales surtax shall enact an ordinance levying

27  the surtax in accordance with the procedures described in s.

28  125.66(2) and shall notify the department within 10 days after

29  adoption of the ordinance.  The notice shall include the time

30  period during which the surtax will be in effect, the rate, a

31  copy of the ordinance, and such other information as the

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  department may prescribe by rule. Notification and final

  2  adoption of the surtax shall occur no later than 45 days prior

  3  to initial imposition of the surtax.

  4         (7)(a)  The governing body of any county levying a

  5  discretionary sales surtax or the school board of any county

  6  levying the school capital outlay surtax authorized by s.

  7  212.055(7) shall notify the department within 10 days after

  8  final adoption by ordinance or referendum of an imposition,

  9  termination, or rate change of the surtax, but no later than

10  November 16 prior to the effective date.  The notice must

11  specify the time period during which the surtax will be in

12  effect and the rate and must include a copy of the ordinance

13  and such other information as the department requires by rule.

14  Failure to timely provide such notification to the department

15  shall result in the delay of the effective date for a period

16  of 1 year.

17         (b)  In addition to the notification required by

18  paragraph (a), the governing body of any county proposing to

19  levy a discretionary sales surtax or the school board of any

20  county proposing to levy the school capital outlay surtax

21  authorized by s. 212.055(7) shall notify the department by

22  October 1 if the referendum or consideration of the ordinance

23  that would result in imposition, termination, or rate change

24  of the surtax is scheduled to occur on or after October 1 of

25  that year.  Failure to timely provide such notification to the

26  department shall result in the delay of the effective date for

27  a period of 1 year.

28         (8)(7)  With respect to any motor vehicle or mobile

29  home of a class or type which is required to be registered in

30  this state, the tax due on a transaction occurring in the

31  taxing county as herein provided shall be collected from the

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  purchaser or user incident to the titling and registration of

  2  such property, irrespective of whether such titling or

  3  registration occurs in the taxing county.

  4         Section 5.  Section 212.055, Florida Statutes, as

  5  amended by section 17 of chapter 97-384, Laws of Florida, is

  6  amended to read:

  7         212.055  Discretionary sales surtaxes; legislative

  8  intent; authorization and use of proceeds.--It is the

  9  legislative intent that any authorization for imposition of a

10  discretionary sales surtax shall be published in the Florida

11  Statutes as a subsection of this section, irrespective of the

12  duration of the levy.  Each enactment shall specify the types

13  of counties authorized to levy; the rate or rates which may be

14  imposed; the maximum length of time the surtax may be imposed,

15  if any; the procedure which must be followed to secure voter

16  approval, if required; the purpose for which the proceeds may

17  be expended; and such other requirements as the Legislature

18  may provide.  Taxable transactions and administrative

19  procedures shall be as provided in s. 212.054.

20         (1)  CHARTER COUNTY TRANSIT SYSTEM SURTAX.--

21         (a)  Each charter county which adopted a charter prior

22  to June 1, 1976, and each county the government of which is

23  consolidated with that of one or more municipalities, may levy

24  a discretionary sales surtax, subject to approval by a

25  majority vote of the electorate of the county or by a charter

26  amendment approved by a majority vote of the electorate of the

27  county.

28         (b)  The rate shall be up to 1 percent.

29         (c)  The proposal to adopt a discretionary sales surtax

30  as provided in this subsection and to create a trust fund

31  within the county accounts shall be placed on the ballot in

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  accordance with law at a time to be set at the discretion of

  2  the governing body.

  3         (d)  Proceeds from the surtax shall be:

  4         1.  Deposited by the county in the trust fund and shall

  5  be used only for the purposes of development, construction,

  6  equipment, maintenance, operation, supportive services,

  7  including a countywide bus system, and related costs of a

  8  fixed guideway rapid transit system;

  9         2.  Remitted by the governing body of the county to an

10  expressway or transportation authority created by law to be

11  used, at the discretion of such authority, for the

12  development, construction, operation, or maintenance of roads

13  or bridges in the county, for the operation and maintenance of

14  a bus system, or for the payment of principal and interest on

15  existing bonds issued for the construction of such roads or

16  bridges, and, upon approval by the county commission, such

17  proceeds may be pledged for bonds issued to refinance existing

18  bonds or new bonds issued for the construction of such roads

19  or bridges; or

20         3.  For each county, as defined in s. 125.011(1), used

21  for the development, construction, operation, or maintenance

22  of roads and bridges in the county; for the expansion,

23  operation, and maintenance of an existing bus system; or for

24  the payment of principal and interest on existing bonds issued

25  for the construction of fixed guideway rapid transit systems,

26  roads, or bridges; and such proceeds may be pledged by the

27  governing body of the county for bonds issued to refinance

28  existing bonds or new bonds issued for the construction of

29  such fixed guideway rapid transit systems, roads, or bridges.

30         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

31

                                  16

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         (a)1.  The governing authority in each county may levy

  2  a discretionary sales surtax of 0.5 percent or 1 percent.  The

  3  levy of the surtax shall be pursuant to ordinance enacted by a

  4  majority of the members of the county governing authority and

  5  approved by a majority of the electors of the county voting in

  6  a referendum on the surtax.  If the governing bodies of the

  7  municipalities representing a majority of the county's

  8  population adopt uniform resolutions establishing the rate of

  9  the surtax and calling for a referendum on the surtax, the

10  levy of the surtax shall be placed on the ballot and shall

11  take effect if approved by a majority of the electors of the

12  county voting in the referendum on the surtax.

13         2.  If the surtax was levied pursuant to a referendum

14  held before July 1, 1993, the surtax may not be levied beyond

15  the time established in the ordinance, or, if the ordinance

16  did not limit the period of the levy, the surtax may not be

17  levied for more than 15 years. The levy of such surtax may be

18  extended only by approval of a majority of the electors of the

19  county voting in a referendum on the surtax.

20         (b)  A statement which includes a brief general

21  description of the projects to be funded by the surtax and

22  which conforms to the requirements of s. 101.161 shall be

23  placed on the ballot by the governing authority of any county

24  which enacts an ordinance calling for a referendum on the levy

25  of the surtax or in which the governing bodies of the

26  municipalities representing a majority of the county's

27  population adopt uniform resolutions calling for a referendum

28  on the surtax.  The following question shall be placed on the

29  ballot:

30

31        ....FOR the               ....-cent sales tax

                                  17

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1        ....AGAINST the           ....-cent sales tax

  2

  3         (c)  Pursuant to s. 212.054(4), the proceeds of the

  4  surtax levied under this subsection shall be distributed to

  5  the county and the municipalities within such county in which

  6  the surtax was collected, according to:

  7         1.  An interlocal agreement between the county

  8  governing authority and the governing bodies of the

  9  municipalities representing a majority of the county's

10  municipal population, which agreement may include a school

11  district with the consent of the county governing authority

12  and the governing bodies of the municipalities representing a

13  majority of the county's municipal population; or

14         2.  If there is no interlocal agreement, according to

15  the formula provided in s. 218.62.

16

17  Any change in the distribution formula must take effect on the

18  first day of any month that begins at least 60 days after

19  written notification of that change has been made to the

20  department.

21         (d)1.  The proceeds of the surtax authorized by this

22  subsection and any interest accrued thereto shall be expended

23  by the school district or within the county and municipalities

24  within the county, or, in the case of a negotiated joint

25  county agreement, within another county, to finance, plan, and

26  construct infrastructure and to acquire land for public

27  recreation or conservation or protection of natural resources

28  and to finance the closure of county-owned or municipally

29  owned solid waste landfills that are already closed or are

30  required to close by order of the Department of Environmental

31  Protection. Any use of such proceeds or interest for purposes

                                  18

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  of landfill closure prior to July 1, 1993, is ratified.

  2  Neither the proceeds nor any interest accrued thereto shall be

  3  used for operational expenses of any infrastructure, except

  4  that any county with a population of less than 50,000 that is

  5  required to close a landfill by order of the Department of

  6  Environmental Protection may use the proceeds or any interest

  7  accrued thereto for long-term maintenance costs associated

  8  with landfill closure. Counties, as defined in s. 125.011(1),

  9  may, in addition, use the proceeds to retire or service

10  indebtedness incurred for bonds issued prior to July 1, 1987,

11  for infrastructure purposes.

12         2.  For the purposes of this paragraph,

13  "infrastructure" means:

14         a.  Any fixed capital expenditure or fixed capital

15  outlay associated with the construction, reconstruction, or

16  improvement of public facilities which have a life expectancy

17  of 5 or more years and any land acquisition, land improvement,

18  design, and engineering costs related thereto.

19         b.  A fire department vehicle, an emergency medical

20  service vehicle, a sheriff's office vehicle, a police

21  department vehicle, or any other vehicle, and such equipment

22  necessary to outfit the vehicle for its official use or

23  equipment that has a life expectancy of at least 5 years.

24         (e)  School districts, counties, and municipalities

25  receiving proceeds under the provisions of this subsection may

26  pledge such proceeds for the purpose of servicing new bond

27  indebtedness incurred pursuant to law. Local governments may

28  use the services of the Division of Bond Finance of the State

29  Board of Administration pursuant to the State Bond Act to

30  issue any bonds through the provisions of this subsection.  In

31  no case may a jurisdiction issue bonds pursuant to this

                                  19

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  subsection more frequently than once per year. Counties and

  2  municipalities may join together for the issuance of bonds

  3  authorized by this subsection.

  4         (f)  Counties and municipalities shall not use the

  5  surtax proceeds to supplant or replace user fees or to reduce

  6  ad valorem taxes existing prior to the levy of the surtax

  7  authorized by this subsection.

  8         (g)  Notwithstanding s. 212.054(5), the surtax must

  9  take effect on the first day of a month, as fixed by the

10  ordinance adopted pursuant to paragraph (a), and may not take

11  effect until at least 60 days after the date that the

12  referendum approving the levy is held.

13         (g)(h)1.  Notwithstanding paragraph (d), a county that

14  has a population of 50,000 or less on April 1, 1992, or any

15  county designated as an area of critical state concern on the

16  effective date of this act, and that imposed the surtax before

17  July 1, 1992, may use the proceeds and interest of the surtax

18  for any public purpose if:

19         a.  The debt service obligations for any year are met;

20         b.  The county's comprehensive plan has been determined

21  to be in compliance with part II of chapter 163; and

22         c.  The county has adopted an amendment to the surtax

23  ordinance pursuant to the procedure provided in s. 125.66

24  authorizing additional uses of the surtax proceeds and

25  interest.

26         2.  A municipality located within a county that has a

27  population of 50,000 or less on April 1, 1992, or within a

28  county designated as an area of critical state concern on the

29  effective date of this act, and that imposed the surtax before

30  July 1, 1992, may not use the proceeds and interest of the

31  surtax for any purpose other than an infrastructure purpose

                                  20

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  authorized in paragraph (d) unless the municipality's

  2  comprehensive plan has been determined to be in compliance

  3  with part II of chapter 163 and the municipality has adopted

  4  an amendment to its surtax ordinance or resolution pursuant to

  5  the procedure provided in s. 166.041 authorizing additional

  6  uses of the surtax proceeds and interest.  Such municipality

  7  may expend the surtax proceeds and interest for any public

  8  purpose authorized in the amendment.

  9         3.  Those counties designated as an area of critical

10  state concern which qualify to use the surtax for any public

11  purpose may use only up to 10 percent of the surtax proceeds

12  for any public purpose other than for infrastructure purposes

13  authorized by this section.

14         (h)(i)  Notwithstanding paragraph (d), a county in

15  which 40 percent or more of the just value of real property is

16  exempt or immune from ad valorem taxation, and the

17  municipalities within such a county, may use the proceeds and

18  interest of the surtax for operation and maintenance of parks

19  and recreation programs and facilities established with the

20  proceeds of the surtax.

21         (i)(j)  Notwithstanding any other provision of this

22  section, a county shall not levy local option sales surtaxes

23  authorized in this subsection and subsections (3), (4), (5),

24  and (6) in excess of a combined rate of 1 percent.

25         (3)  SMALL COUNTY SURTAX.--

26         (a)  The governing authority in each county that has a

27  population of 50,000 or less on April 1, 1992, may levy a

28  discretionary sales surtax of 0.5 percent or 1 percent.  The

29  levy of the surtax shall be pursuant to ordinance enacted by

30  an extraordinary vote of the members of the county governing

31  authority if the surtax revenues are expended for operating

                                  21

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  purposes.  If the surtax revenues are expended for the purpose

  2  of servicing bond indebtedness, the surtax shall be approved

  3  by a majority of the electors of the county voting in a

  4  referendum on the surtax.

  5         (b)  A statement that includes a brief general

  6  description of the projects to be funded by the surtax and

  7  conforms to the requirements of s. 101.161 shall be placed on

  8  the ballot by the governing authority of any county that

  9  enacts an ordinance calling for a referendum on the levy of

10  the surtax for the purpose of servicing bond indebtedness.

11  The following question shall be placed on the ballot:

12

13        ....FOR the               ....-cent sales tax

14        ....AGAINST the           ....-cent sales tax

15

16         (c)  Pursuant to s. 212.054(4), the proceeds of the

17  surtax levied under this subsection shall be distributed to

18  the county and the municipalities within the county in which

19  the surtax was collected, according to:

20         1.  An interlocal agreement between the county

21  governing authority and the governing bodies of the

22  municipalities representing a majority of the county's

23  municipal population, which agreement may include a school

24  district with the consent of the county governing authority

25  and the governing bodies of the municipalities representing a

26  majority of the county's municipal population; or

27         2.  If there is no interlocal agreement, according to

28  the formula provided in s. 218.62.

29

30  Any change in the distribution formula shall take effect on

31  the first day of any month that begins at least 60 days after

                                  22

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  written notification of that change has been made to the

  2  department.

  3         (d)1.  If the surtax is levied pursuant to a

  4  referendum, the proceeds of the surtax and any interest

  5  accrued thereto may be expended by the school district or

  6  within the county and municipalities within the county, or, in

  7  the case of a negotiated joint county agreement, within

  8  another county, for the purpose of servicing bond indebtedness

  9  to finance, plan, and construct infrastructure and to acquire

10  land for public recreation or conservation or protection of

11  natural resources.  However, if the surtax is levied pursuant

12  to an ordinance approved by an extraordinary vote of the

13  members of the county governing authority, the proceeds and

14  any interest accrued thereto may be used for operational

15  expenses of any infrastructure or for any public purpose

16  authorized in the ordinance under which the surtax is levied.

17         2.  For the purposes of this paragraph,

18  "infrastructure" means any fixed capital expenditure or fixed

19  capital costs associated with the construction,

20  reconstruction, or improvement of public facilities that have

21  a life expectancy of 5 or more years and any land acquisition,

22  land improvement, design, and engineering costs related

23  thereto.

24         (e)  A school district, county, or municipality that

25  receives proceeds under this subsection following a referendum

26  may pledge the proceeds for the purpose of servicing new bond

27  indebtedness incurred pursuant to law. Local governments may

28  use the services of the Division of Bond Finance pursuant to

29  the State Bond Act to issue any bonds through the provisions

30  of this subsection.  A jurisdiction may not issue bonds

31  pursuant to this subsection more frequently than once per

                                  23

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  year.  A county and municipality may join together to issue

  2  bonds authorized by this subsection.

  3         (f)  Notwithstanding s. 212.054(5), the surtax shall

  4  take effect on the first day of a month, as fixed by the

  5  ordinance adopted pursuant to paragraph (a).  A surtax levied

  6  pursuant to a referendum shall not take effect until at least

  7  60 days after the date that the referendum approving the levy

  8  is held.

  9         (f)(g)  Notwithstanding any other provision of this

10  section, a county shall not levy local option sales surtaxes

11  authorized in this subsection and subsections (2), (4), (5),

12  and (6) in excess of a combined rate of 1 percent.

13         (4)  INDIGENT CARE SURTAX.--

14         (a)  The governing body in each county the government

15  of which is not consolidated with that of one or more

16  municipalities, which has a population of at least 800,000

17  residents and is not authorized to levy a surtax under

18  subsection (5) or subsection (6), may levy, pursuant to an

19  ordinance either approved by an extraordinary vote of the

20  governing body or conditioned to take effect only upon

21  approval by a majority vote of the electors of the county

22  voting in a referendum, a discretionary sales surtax at a rate

23  that may not exceed 0.5 percent.

24         (b)  If the ordinance is conditioned on a referendum, a

25  statement that includes a brief and general description of the

26  purposes to be funded by the surtax and that conforms to the

27  requirements of s. 101.161 shall be placed on the ballot by

28  the governing body of the county.  The following questions

29  shall be placed on the ballot:

30

31                     FOR THE. . . .CENTS TAX

                                  24

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1                   AGAINST THE. . . .CENTS TAX

  2

  3         (c)  Notwithstanding s. 212.054(5), the sales surtax

  4  may take effect on the first day of any month, as fixed by the

  5  ordinance adopted pursuant to paragraph (a), but may not take

  6  effect until at least 60 days after the date of adoption of

  7  the ordinance adopted pursuant to paragraph (a) or, if the

  8  surtax is made subject to a referendum, at least 60 days after

  9  the date of approval by the electors of the ordinance adopted

10  pursuant to paragraph (a).

11         (c)(d)  The ordinance adopted by the governing body

12  providing for the imposition of the surtax shall set forth a

13  plan for providing health care services to qualified

14  residents, as defined in paragraph (d)(e).  Such plan and

15  subsequent amendments to it shall fund a broad range of health

16  care services for both indigent persons and the medically

17  poor, including, but not limited to, primary care and

18  preventive care as well as hospital care.  It shall emphasize

19  a continuity of care in the most cost-effective setting,

20  taking into consideration both a high quality of care and

21  geographic access.  Where consistent with these objectives, it

22  shall include, without limitation, services rendered by

23  physicians, clinics, community hospitals, mental health

24  centers, and alternative delivery sites, as well as at least

25  one regional referral hospital where appropriate.  It shall

26  provide that agreements negotiated between the county and

27  providers will include reimbursement methodologies that take

28  into account the cost of services rendered to eligible

29  patients, recognize hospitals that render a disproportionate

30  share of indigent care, provide other incentives to promote

31  the delivery of charity care, and require cost containment

                                  25

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  including, but not limited to, case management. It must also

  2  provide that any hospitals that are owned and operated by

  3  government entities on May 21, 1991, must, as a condition of

  4  receiving funds under this subsection, afford public access

  5  equal to that provided under s. 286.011 as to meetings of the

  6  governing board, the subject of which is budgeting resources

  7  for the rendition of charity care as that term is defined in

  8  the Florida Hospital Uniform Reporting System (FHURS) manual

  9  referenced in s. 408.07.  The plan shall also include

10  innovative health care programs that provide cost-effective

11  alternatives to traditional methods of service delivery and

12  funding.

13         (d)(e)  For the purpose of this subsection, the term

14  "qualified resident" means residents of the authorizing county

15  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         (e)(f)  Moneys collected pursuant to this subsection

31  remain the property of the state and shall be distributed by

                                  26

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  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 (c)(d) and (d)(e), upon directive from the

12  authorizing county.

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) and (3) in

16  excess of a combined rate of 1 percent.

17         (g)(h)  This subsection expires October 1, 2005.

18         (5)  COUNTY PUBLIC HOSPITAL SURTAX.--Any county as

19  defined in s. 125.011(1) may levy the surtax authorized in

20  this subsection pursuant to an ordinance either approved by

21  extraordinary vote of the county commission or conditioned to

22  take effect only upon approval by a majority vote of the

23  electors of the county voting in a referendum.  In a county as

24  defined in s. 125.011(1), for the purposes of this subsection,

25  "county public general hospital" means a general hospital as

26  defined in s. 395.002 which is owned, operated, maintained, or

27  governed by the county or its agency, authority, or public

28  health trust.

29         (a)  The rate shall be 0.5 percent.

30         (b)  If the ordinance is conditioned on a referendum,

31  the proposal to adopt the county public hospital surtax shall

                                  27

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  be placed on the ballot in accordance with law at a time to be

  2  set at the discretion of the governing body.  The referendum

  3  question on the ballot shall include a brief general

  4  description of the health care services to be funded by the

  5  surtax.

  6         (c)  Proceeds from the surtax shall be:

  7         1.  Deposited by the county in a special fund, set

  8  aside from other county funds, to be used only for the

  9  operation, maintenance, and administration of the county

10  public general hospital; and

11         2.  Remitted promptly by the county to the agency,

12  authority, or public health trust created by law which

13  administers or operates the county public general hospital.

14         (d)  The county shall continue to contribute each year

15  at least 80 percent of that percentage of the total county

16  budget appropriated for the operation, administration, and

17  maintenance of the county public general hospital from the

18  county's general revenues in the fiscal year of the county

19  ending September 30, 1991.

20         (e)  Notwithstanding any other provision of this

21  section, a county may not levy local option sales surtaxes

22  authorized in this subsection and subsections (2) and (3) in

23  excess of a combined rate of 1 percent.

24         (6)  SMALL COUNTY INDIGENT CARE SURTAX.--

25         (a)  The governing body in each county that has a

26  population of 50,000 or less on April 1, 1992, may levy,

27  pursuant to an ordinance approved by an extraordinary vote of

28  the governing body, a discretionary sales surtax at a rate of

29  0.5 percent.  Any county that levies the surtax authorized by

30  this subsection shall continue to expend county funds for the

31  medically poor and related health services in an amount equal

                                  28

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  to the amount that it expended for the medically poor and

  2  related health services in the fiscal year preceding the

  3  adoption of the authorizing ordinance.

  4         (b)  Notwithstanding s. 212.054(5), the sales surtax

  5  may take effect on the first day of any month, as fixed by the

  6  ordinance adopted pursuant to paragraph (a), but may not take

  7  effect until at least 60 days after the date of adoption of

  8  the ordinance.

  9         (b)(c)  The ordinance adopted by the governing body

10  providing for the imposition of the surtax shall set forth a

11  brief plan for providing health care services to qualified

12  residents, as defined in paragraph (c)(d).  Such plan and

13  subsequent amendments to it shall fund a broad range of health

14  care services for both indigent persons and the medically

15  poor, including, but not limited to, primary care and

16  preventive care as well as hospital care.  It shall emphasize

17  a continuity of care in the most cost-effective setting,

18  taking into consideration both a high quality of care and

19  geographic access. Where consistent with these objectives, it

20  shall include, without limitation, services rendered by

21  physicians, clinics, community hospitals, mental health

22  centers, and alternative delivery sites, as well as at least

23  one regional referral hospital where appropriate.  It shall

24  provide that agreements negotiated between the county and

25  providers will include reimbursement methodologies that take

26  into account the cost of services rendered to eligible

27  patients, recognize hospitals that render a disproportionate

28  share of indigent care, provide other incentives to promote

29  the delivery of charity care, and require cost containment

30  including, but not limited to, case management. It shall also

31  provide that any hospitals that are owned and operated by

                                  29

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  government entities on May 21, 1991, must, as a condition of

  2  receiving funds under this subsection, afford public access

  3  equal to that provided under s. 286.011 as to meetings of the

  4  governing board, the subject of which is budgeting resources

  5  for the rendition of charity care as that term is defined in

  6  the rules of the Health Care Cost Containment Board.  The plan

  7  shall also include innovative health care programs that

  8  provide cost-effective alternatives to traditional methods of

  9  service delivery and funding.

10         (c)(d)  For the purpose of this subsection, "qualified

11  resident" means residents of the authorizing county who are:

12         1.  Qualified as indigent persons as certified by the

13  authorizing county;

14         2.  Certified by the authorizing county as meeting the

15  definition of the medically poor, defined as persons having

16  insufficient income, resources, and assets to provide the

17  needed medical care without using resources required to meet

18  basic needs for shelter, food, clothing, and personal

19  expenses; or not being eligible for any other state or federal

20  program, or having medical needs that are not covered by any

21  such program; or having insufficient third-party insurance

22  coverage. In all cases, the authorizing county is intended to

23  serve as the payor of last resort; or

24         3.  Participating in innovative, cost-effective

25  programs approved by the authorizing county.

26         (d)(e)  Moneys collected pursuant to this subsection

27  remain the property of the state and shall be distributed by

28  the Department of Revenue on a regular and periodic basis to

29  the clerk of the circuit court as ex officio custodian of the

30  funds of the authorizing county.  The clerk of the circuit

31  court shall:

                                  30

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         1.  Maintain the moneys in an indigent health care

  2  trust fund;

  3         2.  Invest any funds held on deposit in the trust fund

  4  pursuant to general law; and

  5         3.  Disburse the funds, including any interest earned,

  6  to any provider of health care services, as provided in

  7  paragraphs (b)(c) and (c)(d), upon directive from the

  8  authorizing county.

  9         (e)(f)  Notwithstanding any other provision of this

10  section, a county shall not levy local option sales surtaxes

11  authorized in this subsection and subsections (2) and (3) in

12  excess of a combined rate of 1 percent.

13         (f)(g)  This subsection expires October 1, 1998.

14         (7)  SCHOOL CAPITAL OUTLAY SURTAX.--

15         (a)  The school board in each county may levy, pursuant

16  to resolution conditioned to take effect only upon approval by

17  a majority vote of the electors of the county voting in a

18  referendum, a discretionary sales surtax at a rate that may

19  not exceed 0.5 percent.

20         (b)  The resolution shall include a statement that

21  provides a brief and general description of the school capital

22  outlay projects to be funded by the surtax. If applicable, the

23  resolution must state that the district school board has been

24  recognized by the State Board of Education as having a Florida

25  Frugal Schools Program. The statement shall conform to the

26  requirements of s. 101.161 and shall be placed on the ballot

27  by the governing body of the county.  The following question

28  shall be placed on the ballot:

29

30        ....FOR THE               ....CENTS TAX

31        ....AGAINST THE           ....CENTS TAX

                                  31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1

  2         (c)  Notwithstanding s. 212.054(5), the sales surtax

  3  may take effect on the first day of any month, as fixed by the

  4  resolution adopted pursuant to paragraph (a), but may not take

  5  effect until at least 60 days after the date of approval by

  6  the electors of the resolution adopted pursuant to paragraph

  7  (a).

  8         (c)(d)  The resolution providing for the imposition of

  9  the surtax shall set forth a plan for use of the surtax

10  proceeds for fixed capital expenditures or fixed capital costs

11  associated with the construction, reconstruction, or

12  improvement of school facilities and campuses which have a

13  useful life expectancy of 5 or more years, and any land

14  acquisition, land improvement, design, and engineering costs

15  related thereto.  Additionally, the plan shall include the

16  costs of retrofitting and providing for technology

17  implementation, including hardware and software, for the

18  various sites within the school district.  Surtax revenues may

19  be used for the purpose of servicing bond indebtedness to

20  finance projects authorized by this subsection, and any

21  interest accrued thereto may be held in trust to finance such

22  projects. Neither the proceeds of the surtax nor any interest

23  accrued thereto shall be used for operational expenses. If the

24  district school board has been recognized by the State Board

25  of Education as having a Florida Frugal Schools Program, the

26  district's plan for use of the surtax proceeds must be

27  consistent with this subsection and with uses assured under

28  the Florida Frugal Schools Program.

29         (d)(e)  Any school board imposing the surtax shall

30  implement a freeze on noncapital local school property taxes,

31  at the millage rate imposed in the year prior to the

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  implementation of the surtax, for a period of at least 3 years

  2  from the date of imposition of the surtax.  This provision

  3  shall not apply to existing debt service or required state

  4  taxes.

  5         (e)(f)  Surtax revenues collected by the Department of

  6  Revenue pursuant to this subsection shall be distributed to

  7  the school board imposing the surtax in accordance with law.

  8         Section 6.  Paragraph (c) of subsection (2) of section

  9  212.097, Florida Statutes, is amended to read:

10         212.097  Urban High-Crime Area Job Tax Credit

11  Program.--

12         (2)  As used in this section, the term:

13         (c)  "New business" means any eligible business first

14  beginning operation on a site in a qualified high-crime area

15  and clearly separate from any other commercial or business

16  operation of the business entity within a qualified high-crime

17  area. A business entity that operated an eligible business

18  within a qualified high-crime area within the 48 months before

19  the period provided for application by subsection (3) is date

20  shall not be considered a new business.

21         Section 7.  Paragraph (d) of subsection (2) of section

22  212.098, Florida Statutes, is amended to read:

23         212.098  Rural Job Tax Credit Program.--

24         (2)  As used in this section, the term:

25         (d)  "New business" means any eligible business first

26  beginning operation on a site in a qualified county and

27  clearly separate from any other commercial or business

28  operation of the business entity within a qualified county. A

29  business entity that operated an eligible business within a

30  qualified county within the 48 months before the period

31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  provided for application by subsection (3) is date shall not

  2  be considered a new business.

  3         Section 8.  Subsection (1) of section 212.11, Florida

  4  Statutes, is amended to read:

  5         212.11  Tax returns and regulations.--

  6         (1)(a)  Each dealer shall calculate his or her

  7  estimated tax liability for any month by one of the following

  8  methods:

  9         1.  Sixty-six percent of the current month's liability

10  pursuant to this part as shown on the tax return;

11         2.  Sixty-six percent of the tax reported on the tax

12  return pursuant to this part by a dealer for the taxable

13  transactions occurring during the corresponding month of the

14  preceding calendar year; or

15         3.  Sixty-six percent of the average tax liability

16  pursuant to this part for those months during the preceding

17  calendar year in which the dealer reported taxable

18  transactions.

19         (b)  For the purpose of ascertaining the amount of tax

20  payable under this chapter, it shall be the duty of all

21  dealers to file make a return and remit the tax, on or before

22  the 20th day of the month, to the department, upon forms

23  prepared and furnished by it or in a format prescribed by it.

24  Such return must show, showing the rentals, admissions, gross

25  sales, or purchases, as the case may be, arising from all

26  leases, rentals, admissions, sales, or purchases taxable under

27  this chapter during the preceding calendar month.

28         (c)  However, the department may require:

29         1.  A quarterly return and payment when the tax

30  remitted by the dealer for the preceding four calendar

31  quarters did not exceed $1,000.

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         2.  A semiannual return and payment when the tax

  2  remitted by the dealer for the preceding four calendar

  3  quarters did not exceed $500.

  4         3.  An annual return and payment when the tax remitted

  5  by the dealer for the preceding four calendar quarters did not

  6  exceed $100.

  7         4.  A quarterly return and monthly payment when the tax

  8  remitted by the dealer for the preceding four calendar

  9  quarters exceeded $1,000 but did not exceed $12,000.

10         (d)  The department may authorize dealers who are newly

11  required to file returns and pay tax quarterly to file returns

12  and remit the tax for the 3-month periods ending in February,

13  May, August, and November, and may authorize dealers who are

14  newly required to file returns and pay tax semiannually to

15  file returns and remit the tax for the 6-month periods ending

16  in May and November.

17         (e)  The department shall accept returns, except those

18  required to be initiated through an electronic data

19  interchange, as timely if postmarked on or before the 20th day

20  of the month; if the 20th day falls on a Saturday, Sunday, or

21  federal or state legal holiday, returns shall be accepted as

22  timely if postmarked on the next succeeding workday.  Any

23  dealer who operates two or more places of business for which

24  returns are required to be filed with the department and

25  maintains records for such places of business in a central

26  office or place shall have the privilege on each reporting

27  date of filing a consolidated return for all such places of

28  business in lieu of separate returns for each such place of

29  business; however, such consolidated returns must clearly

30  indicate the amounts collected within each county of the

31  state. Any dealer who files a consolidated return shall

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  calculate his or her estimated tax liability for each county

  2  by the same method the dealer uses to calculate his or her

  3  estimated tax liability on the consolidated return as a whole.

  4  Each dealer shall file a return for each tax period even

  5  though no tax is due for such period.

  6         (f)1.  A taxpayer who is required to remit taxes by

  7  electronic funds transfer shall make a return in a manner form

  8  that is initiated through an electronic data interchange.  The

  9  acceptable method of transfer, the method, form, and content

10  of the electronic data interchange, giving due regard to

11  developing uniform standards for formats as adopted by the

12  American National Standards Institute, the circumstances under

13  which an electronic data interchange shall serve as a

14  substitute for the filing of another form of return, and the

15  means, if any, by which taxpayers will be provided with

16  acknowledgments, shall be as prescribed by the department. The

17  department must accept such returns as timely if initiated and

18  accepted on or before the 20th day of the month. If the 20th

19  day falls on a Saturday, Sunday, or federal or state legal

20  holiday, returns must be accepted as timely if initiated and

21  accepted on the next succeeding workday.

22         2.  The department may waive the requirement to make a

23  return through an electronic data interchange due to problems

24  arising from the taxpayer's computer capabilities, data

25  systems changes, and taxpayer operating procedures.  To obtain

26  a waiver, the taxpayer shall demonstrate in writing to the

27  department that such circumstances exist.

28         Section 9.  Subsection (1) of section 212.12, Florida

29  Statutes, is amended to read:

30         212.12  Dealer's credit for collecting tax; penalties

31  for noncompliance; powers of Department of Revenue in dealing

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  with delinquents; brackets applicable to taxable transactions;

  2  records required.--

  3         (1)  Notwithstanding any other provision of law and for

  4  the purpose of compensating persons granting licenses for and

  5  the lessors of real and personal property taxed hereunder, for

  6  the purpose of compensating dealers in tangible personal

  7  property, for the purpose of compensating dealers providing

  8  communication services and taxable services, for the purpose

  9  of compensating owners of places where admissions are

10  collected, and for the purpose of compensating remitters of

11  any taxes or fees reported on the same documents utilized for

12  the sales and use tax, as compensation for the keeping of

13  prescribed records, filing timely tax returns, and the proper

14  accounting and remitting of taxes by them, such seller,

15  person, lessor, dealer, owner, and remitter (except dealers

16  who make mail order sales) shall be allowed 2.5 percent of the

17  amount of the tax due and accounted for and remitted to the

18  department, in the form of a deduction in submitting his or

19  her report and paying the amount due by him or her; the

20  department shall allow such deduction of 2.5 percent of the

21  amount of the tax to the person paying the same for remitting

22  the tax and making of tax returns in the manner herein

23  provided, for paying the amount due to be paid by him or her,

24  and as further compensation to dealers in tangible personal

25  property for the keeping of prescribed records and for

26  collection of taxes and remitting the same. However, if the

27  amount of the tax due and remitted to the department for the

28  reporting period exceeds $1,200, no allowance shall be allowed

29  for all amounts in excess of $1,200.  The executive director

30  of the department is authorized to negotiate a collection

31  allowance, pursuant to rules promulgated by the department,

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  with a dealer who makes mail order sales.  The rules of the

  2  department shall provide guidelines for establishing the

  3  collection allowance based upon the dealer's estimated costs

  4  of collecting the tax, the volume and value of the dealer's

  5  mail order sales to purchasers in this state, and the

  6  administrative and legal costs and likelihood of achieving

  7  collection of the tax absent the cooperation of the dealer.

  8  However, in no event shall the collection allowance negotiated

  9  by the executive director exceed 10 percent of the tax

10  remitted for a reporting period.

11         (a)  The collection allowance may not be granted, nor

12  may any deduction be permitted, if the required tax return or

13  tax is delinquent at the time of payment.

14         (b)  The Department of Revenue may deny reduce the

15  collection allowance by 10 percent or $50, whichever is less,

16  if a taxpayer files an incomplete return.

17         1.  An "incomplete return" is, for purposes of this

18  chapter, a return which is lacking such uniformity,

19  completeness, and arrangement that the physical handling,

20  verification, or review of the return, or determination of

21  other taxes and fees reported on the return may not be readily

22  accomplished.

23         2.  The department shall adopt rules requiring such

24  information as it may deem necessary to ensure that the tax

25  levied hereunder is properly collected, reviewed, compiled,

26  reported, and enforced, including, but not limited to: the

27  amount of gross sales; the amount of taxable sales; the amount

28  of tax collected or due; the amount of lawful refunds,

29  deductions, or credits claimed; the amount claimed as the

30  dealer's collection allowance; the amount of penalty and

31  interest; the amount due with the return; and such other

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  information as the Department of Revenue may specify. The

  2  department shall require that transient rentals and

  3  agricultural equipment transactions be separately shown. For

  4  returns remitted on or after February 1, 1992, the department

  5  shall also require that Sales made through vending machines as

  6  defined in s. 212.0515 must be separately shown on the return.

  7  For returns remitted on or after February 1, 1995, Sales made

  8  through coin-operated amusement machines as defined by s.

  9  212.02 and the number of machines operated must be separately

10  shown on the return or on a form prescribed by the department.

11  If a separate form is required, the same penalties for late

12  filing, incomplete filing, or failure to file as provided for

13  the sales tax return shall apply to said form.

14         (c)  The collection allowance and other credits or

15  deductions provided in this chapter shall be applied

16  proportionally to any taxes or fees reported on the same

17  documents used for the sales and use tax.

18         Section 10.  Subsection (4) of section 212.17, Florida

19  Statutes, is amended to read:

20         212.17  Credits for returned goods, rentals, or

21  admissions; additional powers of department.--

22         (4)(a)  The department shall design, prepare, print and

23  furnish to all dealers, except dealers filing through

24  electronic data interchange, or make available or prescribe to

25  the said dealers, all necessary forms for filing returns and

26  instructions to ensure a full collection from dealers and an

27  accounting for the taxes due, but failure of any dealer to

28  secure such forms does shall not relieve the such dealer from

29  the payment of the said tax at the time and in the manner

30  herein provided.

31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         (b)  The department shall prescribe the format and

  2  instructions necessary for filing returns in a manner that is

  3  initiated through an electronic data interchange to ensure a

  4  full collection from dealers and an accounting for the taxes

  5  due. The failure of any dealer to use such format does not

  6  relieve the dealer from the payment of the tax at the time and

  7  in the manner provided.

  8         Section 11.  Effective January 1, 1999, subsection (1)

  9  of section 213.053, Florida Statutes, is amended to read:

10         213.053  Confidentiality and information sharing.--

11         (1)  The provisions of this section apply to s.

12  125.0104, county government; s. 125.0108, tourist impact tax;

13  chapter 175, municipal firefighters' pension trust funds;

14  chapter 185, municipal police officers' retirement trust

15  funds; chapter 198, estate taxes; chapter 199, intangible

16  personal property taxes; chapter 201, excise tax on documents;

17  chapter 203, gross receipts taxes; chapter 211, tax on

18  severance and production of minerals; chapter 212, tax on

19  sales, use, and other transactions; chapter 220, income tax

20  code; chapter 221, emergency excise tax; s. 252.372, emergency

21  management, preparedness, and assistance surcharge; s.

22  370.07(3), Apalachicola Bay oyster surcharge; chapter 376,

23  pollutant spill prevention and control; s. 403.718, waste tire

24  fees; s. 403.7185, lead-acid battery fees; s. 403.7195, waste

25  newsprint disposal fees; s. 403.7197, advance disposal fees;

26  s. 538.09, registration of secondhand dealers; s. 538.25,

27  registration of secondary metals recyclers; s. 624.501, ss.

28  624.509-624.5106 ss. 624.509-624.514, and 624.515, insurance

29  code: administration and general provisions; s. 681.117, motor

30  vehicle warranty enforcement; and s. 896.102, reports of

31  financial transactions in trade or business.

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         Section 12.  Effective October 1, 1998, paragraph (a)

  2  of subsection (4) of section 213.0535, Florida Statutes, is

  3  amended to read:

  4         213.0535  Registration Information Sharing and Exchange

  5  Program.--

  6         (4)  There are two levels of participation:

  7         (a)  Each unit of state or local government responsible

  8  for administering one or more of the provisions specified in

  9  subparagraphs 1.-7. is a level-one participant. Level-one

10  participants shall exchange, monthly or quarterly, as

11  determined jointly by each participant and the department, the

12  data enumerated in subsection (2) for each new registrant, new

13  filer, or initial reporter, permittee, or licensee, with

14  respect to the following taxes, licenses, or permits:

15         1.  The sales and use tax imposed under chapter 212.

16         2.  The tourist development tax imposed under s.

17  125.0104.

18         3.  The tourist impact tax imposed under s. 125.0108.

19         4.  Local occupational license taxes imposed under

20  chapter 205.

21         5.  Convention development taxes imposed under s.

22  212.0305.

23         6.  Public lodging and food service establishment

24  licenses issued pursuant to chapter 509.

25         7.  Beverage law licenses issued pursuant to chapter

26  561.

27         Section 13.  Paragraph (a) of subsection (2) of section

28  213.21, Florida Statutes, is amended and subsection (7) is

29  added to that section to read:

30         213.21  Informal conferences; compromises.--

31

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         (2)(a)  The executive director of the department or his

  2  or her designee is authorized to enter into a written closing

  3  agreement with any taxpayer settling or compromising the

  4  taxpayer's liability for any tax, interest, or penalty

  5  assessed under any of the chapters specified in s. 72.011(1).

  6  When such a closing agreement has been approved by the

  7  department and signed by the executive director or his or her

  8  designee and the taxpayer, it shall be final and conclusive;

  9  and, except upon a showing of fraud or misrepresentation of

10  material fact or except as to adjustments pursuant to ss.

11  198.16 and 220.23, no additional assessment may be made by the

12  department against the taxpayer for the tax, interest, or

13  penalty specified in the closing agreement for the time period

14  specified in the closing agreement, and the taxpayer shall not

15  be entitled to institute any judicial or administrative

16  proceeding to recover any tax, interest, or penalty paid

17  pursuant to the closing agreement.  The department is

18  authorized to delegate to the executive director the authority

19  to approve any such closing agreement resulting in a tax

20  reduction of $250,000 $100,000 or less.

21         (7)(a)  When a taxpayer voluntarily self-discloses a

22  liability for tax to the department, the department may settle

23  and compromise the tax and interest due under the voluntary

24  self-disclosure to those amounts due for the 5 years

25  immediately preceding the date that the taxpayer initially

26  contacted the department concerning the voluntary

27  self-disclosure. For purposes of this paragraph, the term

28  "years" means tax years or calendar years, whichever is

29  applicable to the tax that is voluntarily self-disclosed. A

30  voluntary self-disclosure does not occur if the department has

31  contacted or informed the taxpayer that the department is

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  inquiring into the taxpayer's liability for tax or whether the

  2  taxpayer is subject to tax in this state.

  3         (b)  The department may further settle and compromise

  4  the tax and interest due under a voluntary self-disclosure

  5  when the department is able to determine that such further

  6  settlement and compromise is in the best interests of this

  7  state. When making this determination the department shall

  8  consider, but is not limited to, the following:

  9         1.  The amount of tax and interest that will be

10  collected and compromised under the voluntary self-disclosure;

11         2.  The financial ability of the taxpayer and the

12  future outlook of the taxpayer's business and the industry

13  involved;

14         3.  Whether the taxpayer has paid or will be paying

15  other taxes to the state;

16         4.  The future voluntary compliance of the taxpayer;

17  and

18         5.  Any other factor that the department considers

19  relevant to this determination.

20         (c)  This subsection does not limit the department's

21  ability to enter into further settlement and compromise of the

22  liability that is voluntarily self-disclosed based on any

23  other provision of this section.

24         (d)  This subsection does not apply to a voluntary

25  self-disclosure when the taxpayer collected, but failed to

26  remit, the tax to the state.

27         Section 14.  Subsection (6) of section 213.28, Florida

28  Statutes, is amended to read:

29         213.28  Contracts with private auditors.--

30         (6)  Certified public accountants entering into such

31  contracts must be in good standing under the laws of the state

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  in which they are licensed and in which the work is performed.

  2  They shall be bound by the same confidentiality requirements

  3  and subject to the same penalties as the department under s.

  4  213.053. Any return, return information, or documentation

  5  obtained from the Internal Revenue Service under an

  6  information-sharing agreement is confidential and exempt from

  7  the provisions of s. 119.07(1) and s. 24(a), Art. I of the

  8  State Constitution and shall not be divulged or disclosed in

  9  any manner by an officer or employee of the department to any

10  certified public accountant under a contract authorized by

11  this section, unless the department and the Internal Revenue

12  Service mutually agree to such disclosure.

13         Section 15.  Section 213.67, Florida Statutes, is

14  amended to read:

15         213.67  Garnishment.--

16         (1)  If a person is delinquent in the payment of any

17  taxes, penalties, and interest owed to the department, the

18  executive director or his or her designee may give notice of

19  the amount of such delinquency by registered mail to all

20  persons having in their possession or under their control any

21  credits or personal property, exclusive of wages, belonging to

22  the delinquent taxpayer, or owing any debts to such delinquent

23  taxpayer at the time of receipt by them of such notice.

24  Thereafter, any person who has been notified may not transfer

25  or make any other disposition of such credits, other personal

26  property, or debts until the executive director or his or her

27  designee consents to a transfer or disposition or until 60

28  days after the receipt of such notice. If during the effective

29  period of the notice to withhold, any person so notified makes

30  any transfer or disposition of the property or debts required

31  to be withheld hereunder, he or she is liable to the state for

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  any indebtedness owed to the department by the person with

  2  respect to whose obligation the notice was given to the extent

  3  of the value of the property or the amount of the debts thus

  4  transferred or paid if, solely by reason of such transfer or

  5  disposition, the state is unable to recover the indebtedness

  6  of the person with respect to whose obligation the notice was

  7  given. If the delinquent taxpayer contests the intended levy

  8  in circuit court or under chapter 120, the notice under this

  9  section remains effective until that final resolution of the

10  contest. Any financial institution receiving such notice will

11  maintain a right of set-off for any transaction involving a

12  debit card occurring on or before the date of receipt of such

13  notice. The notice provided for in this section may be renewed

14  when the taxpayer contests the intended levy in circuit court

15  or under chapter 120, pending the final resolution of that

16  action.

17         (2)  All persons who have been notified must, within 5

18  days after receipt of the notice, advise the executive

19  director or his or her designee of the credits, other personal

20  property, or debts in their possession, under their control,

21  or owing them, and must advise the executive director or

22  designee within 5 days after coming into possession or control

23  of any subsequent credits, personal property, or debts owed

24  during the time prescribed by the notice. Any such person

25  coming into possession or control of such subsequent credits,

26  personal property, or debts may not transfer or dispose of

27  them during the time prescribed by the notice or before the

28  department consents to a transfer.

29         (3)  During the last 30 days of the 60-day period set

30  forth in subsection (1), the executive director or his or her

31  designee may levy upon such credits, other personal property,

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  or debts.  The levy must be accomplished by delivery of a

  2  notice of levy by registered mail, upon receipt of which the

  3  person possessing the credits, other personal property, or

  4  debts shall transfer them to the department or pay to the

  5  department the amount owed to the delinquent taxpayer.

  6         (4)  A notice that is delivered under this section is

  7  effective at the time of delivery against all credits, other

  8  personal property, or debts of the delinquent taxpayer which

  9  are not at the time of such notice subject to an attachment,

10  garnishment, or execution issued through a judicial process.

11         (5)  Any person acting in accordance with the terms of

12  the notice or levy issued by the executive director or his or

13  her designee is expressly discharged from any obligation or

14  liability to the delinquent taxpayer with respect to such

15  credits, other personal property, or debts of the delinquent

16  taxpayer affected by compliance with the notice of freeze or

17  levy.

18         (6)(a)  Levy may be made under subsection (3) upon

19  credits, other personal property, or debt of any person with

20  respect to any unpaid tax, penalties, and interest only after

21  the executive director or his or her designee has notified

22  such person in writing of the intention to make such levy.

23         (b)  No less than 30 days before the day of the levy,

24  the notice of intent to levy required under paragraph (a)

25  shall be given in person or sent by certified or registered

26  mail to the person's last known address.

27         (c)  The notice required in paragraph (a) must include

28  a brief statement that sets forth in simple and nontechnical

29  terms:

30         1.  The provisions of this section relating to levy and

31  sale of property;

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         2.  The procedures applicable to the levy under this

  2  section;

  3         3.  The administrative and judicial appeals available

  4  to the taxpayer with respect to such levy and sale, and the

  5  procedures relating to such appeals; and

  6         4.  The alternatives, if any, available to taxpayers

  7  which could prevent levy on the property.

  8         (7)  A taxpayer may contest the notice of intent to

  9  levy provided for under subsection (6) by filing an action in

10  circuit court. Alternatively, the taxpayer may file a petition

11  under the applicable provisions of chapter 120.  After an

12  action has been initiated under chapter 120 to contest the

13  notice of intent to levy, an action relating to the same levy

14  may not be filed by the taxpayer in circuit court, and

15  judicial review is exclusively limited to appellate review

16  pursuant to s. 120.68. Also, after an action has been

17  initiated in circuit court, an action may not be brought under

18  chapter 120.

19         (8)  An action may not be brought to contest a notice

20  of intent to levy under chapter 120 or in circuit court, later

21  than 21 days after the date of receipt of the notice of intent

22  to levy.

23         (9)  The department shall provide notice to the

24  Comptroller, in electronic or other form specified by the

25  Comptroller, listing the taxpayers for which tax warrants are

26  outstanding. Pursuant to subsection (1), the Comptroller

27  shall, upon notice from the department, withhold all payments

28  to any person or business, as defined in s. 212.02, which

29  provides commodities or services to the state, leases real

30  property to the state, or constructs a public building or

31  public work for the state. The department may levy upon the

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  withheld payments in accordance with subsection (3). The

  2  provisions of s. 215.422 do not apply from the date the notice

  3  is filed with the Comptroller until the date the department

  4  notifies the Comptroller of its consent to make payment to the

  5  person or 60 days after receipt of the department's notice in

  6  accordance with subsection (1), whichever occurs earlier.

  7         (10)  The department may bring an action in circuit

  8  court for an order compelling compliance with any notice

  9  issued under this section.

10         Section 16.  Section 213.755, Florida Statutes, is

11  amended to read:

12         213.755  Payment of taxes by electronic funds

13  transfer.--

14         (1)  The executive director of the Department of

15  Revenue shall have authority to require a taxpayer to remit

16  taxes by electronic funds transfer where the taxpayer,

17  including consolidated filers, is subject to tax and has paid

18  that tax in the prior state fiscal year in an amount of

19  $50,000 or more.

20         (2)  As used in any revenue law administered by the

21  department, the term:

22         (a)  "Payment" means any payment or remittance required

23  to be made or paid within a prescribed period or on or before

24  a prescribed date under the authority of any provision of a

25  revenue law which the department has the responsibility for

26  regulating, controlling, and administering. The term does not

27  include any remittance unless the amount of the remittance is

28  actually received by the department.

29         (b)  "Return" means any report, claim, statement,

30  notice, application, affidavit, or other document required to

31  be filed within a prescribed period or on or before a

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1  prescribed date under the authority of any provision of a

  2  revenue law which the department has the responsibility of

  3  regulating, controlling, and administering.

  4         (3)  Solely for the purposes of administering this

  5  section:

  6         (a)(1)  Taxes levied under parts I and II of chapter

  7  206 shall be considered a single tax.

  8         (b)(2)  A person required to remit a tax acting as a

  9  collection agent or dealer for the state shall nonetheless be

10  considered the taxpayer.

11         Section 17.  Paragraph (n) of subsection (1) and

12  paragraph (c) of subsection (2) of section 220.03, Florida

13  Statutes, are amended to read:

14         220.03  Definitions.--

15         (1)  SPECIFIC TERMS.--When used in this code, and when

16  not otherwise distinctly expressed or manifestly incompatible

17  with the intent thereof, the following terms shall have the

18  following meanings:

19         (n)  "Internal Revenue Code" means the United States

20  Internal Revenue Code of 1986, as amended and in effect on

21  January 1, 1998 1997, except as provided in subsection (3).

22         (2)  DEFINITIONAL RULES.--When used in this code and

23  neither otherwise distinctly expressed nor manifestly

24  incompatible with the intent thereof:

25         (c)  Any term used in this code shall have the same

26  meaning as when used in a comparable context in the Internal

27  Revenue Code and other statutes of the United States relating

28  to federal income taxes, as such code and statutes are in

29  effect on January 1, 1998 1997. However, if subsection (3) is

30  implemented, the meaning of any term shall be taken at the

31  time the term is applied under this code.

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    Florida Senate - 1998                                  SB 1952
    16-651B-98                                              See HB




  1         Section 18.  Amendments to section 220.03, Florida

  2  Statutes, made by section 17 of this act shall take effect

  3  upon becoming a law, and shall operate retroactively to

  4  January 1, 1998.

  5         Section 19.  Except as otherwise expressly provided by

  6  this act, this act shall take effect July 1, 1998.

  7

  8            *****************************************

  9                          SENATE SUMMARY

10    Revises various provisions relating to administration of
      revenue laws by the Department of Revenue. Major changes
11    include:

12    1.  False claims against the state:  Provides that s.
      68.082, F.S., does not apply to returns, claims, records,
13    or statements relating to any tax administered by the
      Department of Revenue.
14
      2.  Intangible taxes:  Requires banks and financial
15    organizations filing annual intangible tax returns for
      their customers to file information using
16    machine-sensible media.

17    3.  Sales tax:  Revises reporting requirements of sellers
      to operators of vending machines. Eliminates certain
18    dealers' responsibility to collect tangible personal
      property sales tax. Requires certain counties and school
19    boards that levy specified surtax to provide notice to
      the department. Provides requirements relating to sales
20    tax returns filed through electronic data interchange.
      Revises provisions relating to the dealer's credit for
21    collecting sales tax. Authorizes the department to deny,
      rather than reduce, the dealer's credit if an incomplete
22    return is filed. Revises certain definitions and
      provisions relating to a dealer's credit for collecting
23    the sales tax.

24    4.  General administration:  Requires the department to
      prescribe the format for filing returns through
25    electronic data interchange. Failure to use the format
      does not relieve a dealer from paying the tax. Increases
26    the limit on settlements or compromises concerning which
      the executive director may be delegated authority to
27    approve. Specifies a time period during which the
      department may settle and compromise tax and interest due
28    when a taxpayer voluntarily self-discloses a tax
      liability, and authorizes further settlement and
29    compromise under certain circumstances.

30    5.  Enforcement and refunds:  Revises provisions relating
      to effectiveness of a garnishment notice and the
31    garnishee's obligations. Provides a financial institution
      receiving a garnishment notice with a right of setoff.
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