CODING: Words stricken are deletions; words underlined are additions.House Bill 0031
Florida House of Representatives - 1997 HB 31
By Representative Greene
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.12, F.S.;
4 authorizing a dealer's credit on amounts in
5 excess of $1,200 collected by a tax collector
6 or tax collector's branch office acting as
7 direct collection agent for the state;
8 providing an effective date.
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10 Be It Enacted by the Legislature of the State of Florida:
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12 Section 1. Subsection (1) of section 212.12, Florida
13 Statutes, is amended to read:
14 212.12 Dealer's credit for collecting tax; penalties
15 for noncompliance; powers of Department of Revenue in dealing
16 with delinquents; brackets applicable to taxable transactions;
17 records required.--
18 (1) Notwithstanding any other provision of law and for
19 the purpose of compensating persons granting licenses for and
20 the lessors of real and personal property taxed hereunder, for
21 the purpose of compensating dealers in tangible personal
22 property, for the purpose of compensating dealers providing
23 communication services and taxable services, for the purpose
24 of compensating owners of places where admissions are
25 collected, and for the purpose of compensating remitters of
26 any taxes or fees reported on the same documents utilized for
27 the sales and use tax, as compensation for the keeping of
28 prescribed records and the proper accounting and remitting of
29 taxes by them, such seller, person, lessor, dealer, owner, and
30 remitter (except dealers who make mail order sales) shall be
31 allowed 2.5 percent of the amount of the tax due and accounted
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Florida House of Representatives - 1997 HB 31
512-131A-97
1 for and remitted to the department, in the form of a deduction
2 in submitting his or her report and paying the amount due by
3 him or her; the department shall allow such deduction of 2.5
4 percent of the amount of the tax to the person paying the same
5 for remitting the tax in the manner herein provided, for
6 paying the amount due to be paid by him or her, and as further
7 compensation to dealers in tangible personal property for the
8 keeping of prescribed records and for collection of taxes and
9 remitting the same. However, if the amount of the tax due and
10 remitted to the department for the reporting period exceeds
11 $1,200, no allowance shall be allowed for all amounts in
12 excess of $1,200, except that the county tax collector as
13 defined by s. 192.001(4), and the tax collector's branch
14 offices as authorized or defined by state law or county
15 ordinance, acting as a direct collection agent for the state,
16 are allowed a deduction of 0.83 percent on all amounts in
17 excess of $1,200. The executive director of the department is
18 authorized to negotiate a collection allowance, pursuant to
19 rules promulgated by the department, with a dealer who makes
20 mail order sales. The rules of the department shall provide
21 guidelines for establishing the collection allowance based
22 upon the dealer's estimated costs of collecting the tax, the
23 volume and value of the dealer's mail order sales to
24 purchasers in this state, and the administrative and legal
25 costs and likelihood of achieving collection of the tax absent
26 the cooperation of the dealer. However, in no event shall the
27 collection allowance negotiated by the executive director
28 exceed 10 percent of the tax remitted for a reporting period.
29 (a) The collection allowance may not be granted, nor
30 may any deduction be permitted, if the tax is delinquent at
31 the time of payment.
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Florida House of Representatives - 1997 HB 31
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1 (b) The Department of Revenue may reduce the
2 collection allowance by 10 percent or $50, whichever is less,
3 if a taxpayer files an incomplete return.
4 1. An "incomplete return" is, for purposes of this
5 chapter, a return which is lacking such uniformity,
6 completeness, and arrangement that the physical handling,
7 verification, or review of the return may not be readily
8 accomplished.
9 2. The department shall adopt rules requiring such
10 information as it may deem necessary to ensure that the tax
11 levied hereunder is properly collected, reviewed, compiled,
12 and enforced, including, but not limited to: the amount of
13 gross sales; the amount of taxable sales; the amount of tax
14 collected or due; the amount of lawful refunds, deductions, or
15 credits claimed; the amount claimed as the dealer's collection
16 allowance; the amount of penalty and interest; the amount due
17 with the return; and such other information as the Department
18 of Revenue may specify. The department shall require that
19 transient rentals and agricultural equipment transactions be
20 separately shown. For returns remitted on or after February 1,
21 1992, the department shall also require that sales made
22 through vending machines as defined in s. 212.0515 be
23 separately shown. For returns remitted on or after February 1,
24 1995, sales made through coin-operated amusement machines as
25 defined by s. 212.02 and the number of machines operated must
26 be separately shown on the return or on a form prescribed by
27 the department. If a separate form is required, the same
28 penalties for late filing, incomplete filing, or failure to
29 file as provided for the sales tax return shall apply to said
30 form.
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Florida House of Representatives - 1997 HB 31
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1 (c) The collection allowance and other credits or
2 deductions provided in this part shall be applied
3 proportionally to any taxes or fees reported on the same
4 documents used for the sales and use tax.
5 Section 2. This act shall take effect July 1, 1997.
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8 HOUSE SUMMARY
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Authorizes a dealer's credit on sales tax collections in
10 excess of $1,200 collected by a tax collector or tax
collector's branch office acting as direct collection
11 agent for the state.
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