CODING: Words stricken are deletions; words underlined are additions.
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Senator Burt moved the following amendment:
SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
CHAMBER ACTION
Senate House
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11 Senator Burt moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. Section 125.2801, Florida Statutes, is
18 amended to read:
19 125.2801 County qualification retention.--Once a
20 county qualifies for authorization to create a jury district
21 under s. 40.015(1), and once a county qualifies for small
22 county technical assistance pursuant to s. 163.05(3), and once
23 a county qualifies to be required to include optional elements
24 in their comprehensive plans pursuant to s. 163.3177(6)(i),
25 and once a county qualifies to enter into a written agreement
26 with the state land planning agency pursuant to s.
27 163.3191(12)(a), and once a county qualifies under s.
28 212.055(2)(d)1. to use local government infrastructure surtax
29 proceeds or any interest accrued thereto for long-term
30 maintenance costs associated with landfill closure, and once a
31 county qualifies under s. 212.055(2)(h) s. 212.055(2)(j) to
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1 use local government infrastructure surtax proceeds and
2 interest for operation and maintenance of parks and recreation
3 programs and facilities established with proceeds of the
4 surtax, and once a county qualifies for reduction or waiver of
5 permit processing fees pursuant to s. 218.075, and once a
6 county qualifies for emergency distribution pursuant to s.
7 218.65, and once a county qualifies for funds from the
8 Emergency Management, Preparedness, and Assistance Trust Fund
9 pursuant to s. 252.373(3)(a), and once a county qualifies for
10 priority State Touring Program grants under s. 265.2861(1)(c),
11 and once a county qualifies under s. 403.706(4)(d) to provide
12 its residents with the opportunity to recycle, and once a
13 county qualifies for receipt of annual solid waste and
14 recycling grants pursuant to s. 403.7095(7)(a), the county
15 shall retain such qualification until it exceeds a population
16 of 75,000.
17 Section 2. Subsection (19) of section 192.001, Florida
18 Statutes, is amended to read:
19 192.001 Definitions.--All definitions set out in
20 chapters 1 and 200 that are applicable to this part are
21 included herein. In addition, the following definitions shall
22 apply in the imposition of ad valorem taxes:
23 (19) "Computer software" means any information,
24 program, or routine, or any set of one or more programs,
25 routines, or collections of information used or intended for
26 use to convey information or to cause one or more computers or
27 pieces of computer-related peripheral equipment, or any
28 combination thereof, to perform a task or set of tasks.
29 Without limiting the generality of the definition provided in
30 this subsection, the term includes operating and applications
31 programs and all related documentation. Computer software does
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1 not include embedded software that resides permanently in the
2 internal memory of a computer or computer-related peripheral
3 equipment and that is not removable without terminating the
4 operation of the computer or equipment. Computer software
5 constitutes personal property only to the extent of the value
6 of the unmounted or uninstalled medium on or in which the
7 information, program, or routine is stored or transmitted,
8 and, after installation or mounting by any person, computer
9 software does not increase the value of the computer or
10 computer-related peripheral equipment, or any combination
11 thereof. Notwithstanding any other provision of law, this
12 subsection applies to the 1997 and subsequent tax rolls and to
13 any assessment in an administrative or judicial action pending
14 on June 1, 1997.
15 Section 3. Subsection (15) is added to section
16 199.052, Florida Statutes, to read:
17 199.052 Annual tax returns; payment of annual tax.--
18 (15) All banks and financial organizations filing
19 annual intangible tax returns for their customers shall file
20 return information for taxes due January 1, 1999, and
21 thereafter using machine-sensible media. The information
22 required by this subsection must be reported by banks or
23 financial organizations on machine-sensible media, using
24 specifications and instructions of the department. A bank or
25 financial organization that demonstrates to the satisfaction
26 of the department that a hardship exists is not required to
27 file intangible tax returns for its customers using
28 machine-sensible media. The department shall adopt rules
29 necessary to administer this subsection.
30 Section 4. Paragraph (c) of subsection (14) of section
31 212.02, Florida Statutes, is amended to read:
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1 212.02 Definitions.--The following terms and phrases
2 when used in this chapter have the meanings ascribed to them
3 in this section, except where the context clearly indicates a
4 different meaning:
5 (14)
6 (c) "Retail sales," "sale at retail," "use,"
7 "storage," and "consumption" do not include materials,
8 containers, labels, sacks, or bags intended to be used one
9 time only for packaging tangible personal property for sale or
10 for packaging in the process of providing a service taxable
11 under this chapter and do not include the sale, use, storage,
12 or consumption of industrial materials, including chemicals
13 and fuels except as provided herein, for future processing,
14 manufacture, or conversion into articles of tangible personal
15 property for resale when such industrial materials, including
16 chemicals and fuels except as provided herein, become a
17 component or ingredient of the finished product and do not
18 include the sale, use, storage, or consumption of materials
19 for use in repairing a motor vehicle, airplane, or boat, when
20 such materials are incorporated into the repaired vehicle,
21 airplane, or boat. However, said terms include the sale, use,
22 storage, or consumption of tangible personal property,
23 including machinery and equipment or parts thereof, purchased
24 electricity, and fuels used to power machinery, when said
25 items are used and dissipated in fabricating, converting, or
26 processing tangible personal property for sale, even though
27 they may become ingredients or components of the tangible
28 personal property for sale through accident, wear, tear,
29 erosion, corrosion, or similar means.
30 Section 5. Subsections (3) and (4) are added to
31 section 212.0601, Florida Statutes, to read:
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1 212.0601 Use taxes of vehicle dealers.--
2 (3) Unless otherwise exempted by law, a motor vehicle
3 dealer who loans a vehicle to any person at no charge shall
4 accrue use tax based on the annual lease value as determined
5 by the United States Interval Revenue Service's Automobile
6 Annual Lease Value Table.
7 (4) Notwithstanding the provisions of a motor vehicle
8 rental agreement, no sales or use tax and no rental car
9 surcharge pursuant to s. 212.0606 shall accrue to the use of a
10 motor vehicle provided at no charge to a person whose motor
11 vehicle is being repaired, adjusted, or serviced by the entity
12 providing the replacement motor vehicle.
13 Section 6. Subsection (4) is added to section
14 212.0606, Florida Statutes, to read:
15 212.0606 Rental car surcharge.--
16 (4) The surcharge imposed by this section does not
17 apply to a motor vehicle provided at no charge to a person
18 whose motor vehicle is being repaired, adjusted, or serviced
19 by the entity providing the replacement motor vehicle.
20 Section 7. Subsection (5) of section 212.0515, Florida
21 Statutes, is amended to read:
22 212.0515 Sales from vending machines; special
23 provisions; registration; penalties.--
24 (5)(a) Any person who sells food or beverages to an
25 operator for resale through vending machines shall submit to
26 the department on or before the 20th day of the month
27 following the close of each calendar quarter a report which
28 identifies by dealer registration number each operator
29 described in paragraph (b) who has purchased such items from
30 said person and states the net dollar amount of purchases made
31 by each operator from said person. In addition, the report
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1 shall also include the purchaser's name, dealer registration
2 number, and sales price for any tax-free sale for resale of
3 canned soft drinks of 25 cases or more.
4 (a)(b) Each operator who purchases food or beverages
5 for resale in vending machines shall annually provide to the
6 dealer from whom the items are purchased a certificate on a
7 form prescribed and issued by the department. The certificate
8 must affirmatively state that the purchaser is a vending
9 machine operator. The certificate shall initially be provided
10 upon the first transaction between the parties and by November
11 1 of each year thereafter.
12 (b)(c) A penalty of $250 is imposed on any person who
13 is required to file the quarterly report required by this
14 subsection who fails to do so or who files false information.
15 A penalty of $250 is imposed on any operator who fails to
16 comply with the requirements of this subsection or who
17 provides the dealer with false information. Penalties accrue
18 interest as provided for delinquent taxes under this chapter
19 and apply in addition to all other applicable taxes, interest,
20 and penalties.
21 (d) The department is authorized to adopt rules
22 regarding the form in which the quarterly report required by
23 this subsection is to be submitted, which form may include
24 magnetic tape or other means of electronic transmission.
25 Section 8. Section 212.054, Florida Statutes, is
26 amended to read:
27 212.054 Discretionary sales surtax; limitations,
28 administration, and collection.--
29 (1) No general excise tax on sales shall be levied by
30 the governing body of any county unless specifically
31 authorized in s. 212.055. Any general excise tax on sales
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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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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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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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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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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 (l) The coin-operated amusement or vending machine is
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1 located in the county.
2 (m) The florist taking the original order to sell
3 tangible personal property is located in the county,
4 notwithstanding any other provision of this section.
5 (4)(a) The department shall administer, collect, and
6 enforce the tax authorized under s. 212.055 pursuant to the
7 same procedures used in the administration, collection, and
8 enforcement of the general state sales tax imposed under the
9 provisions of this chapter, except as provided in this
10 section. The provisions of this chapter regarding interest
11 and penalties on delinquent taxes shall apply to the surtax.
12 Discretionary sales surtaxes shall not be included in the
13 computation of estimated taxes pursuant to s. 212.11.
14 Notwithstanding any other provision of law, a dealer need not
15 separately state the amount of the surtax on the charge
16 ticket, sales slip, invoice, or other tangible evidence of
17 sale. For the purposes of this section and s. 212.055, the
18 "proceeds" of any surtax means all funds collected and
19 received by the department pursuant to a specific
20 authorization and levy under s. 212.055, including any
21 interest and penalties on delinquent surtaxes.
22 (b) The proceeds of a discretionary sales surtax
23 collected by the selling dealer located in a county which
24 imposes the surtax shall be returned, less the cost of
25 administration, to the county where the selling dealer is
26 located. The proceeds shall be transferred to the
27 Discretionary Sales Surtax Clearing Trust Fund. A separate
28 account shall be established in such trust fund for each
29 county imposing a discretionary surtax. The amount deducted
30 for the costs of administration shall not exceed 3 percent of
31 the total revenue generated for all counties levying a surtax
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1 authorized in s. 212.055. The amount deducted for the costs
2 of administration shall be used only for those costs which are
3 solely and directly attributable to the surtax. The total
4 cost of administration shall be prorated among those counties
5 levying the surtax on the basis of the amount collected for a
6 particular county to the total amount collected for all
7 counties. No later than March 1 of each year, the department
8 shall submit a written report which details the expenses and
9 amounts deducted for the costs of administration to the
10 President of the Senate, the Speaker of the House of
11 Representatives, and the governing authority of each county
12 levying a surtax. The department shall distribute the moneys
13 in the trust fund each month to the appropriate counties,
14 unless otherwise provided in s. 212.055.
15 (c)1. Any dealer located in a county that does not
16 impose a discretionary sales surtax but who collects the
17 surtax due to sales of tangible personal property or services
18 delivered outside the county shall remit monthly the proceeds
19 of the surtax to the department to be deposited into an
20 account in the Discretionary Sales Surtax Clearing Trust Fund
21 which is separate from the county surtax collection accounts.
22 The department shall distribute funds in this account using a
23 distribution factor determined for each county that levies a
24 surtax and multiplied by the amount of funds in the account
25 and available for distribution. The distribution factor for
26 each county equals the product of:
27 a. The county's latest official population determined
28 pursuant to s. 186.901;
29 b. The county's rate of surtax; and
30 c. The number of months the county has levied a surtax
31 during the most recent distribution period;
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1
2 divided by the sum of all such products of the counties
3 levying the surtax during the most recent distribution period.
4 2. The department shall compute distribution factors
5 for eligible counties once each quarter and make appropriate
6 quarterly distributions.
7 3. A county that fails to timely provide the
8 information required by this section to the department
9 authorizes the department, by such action, to use the best
10 information available to it in distributing surtax revenues to
11 the county. If this information is unavailable to the
12 department, the department may partially or entirely
13 disqualify the county from receiving surtax revenues under
14 this paragraph. A county that fails to provide timely
15 information waives its right to challenge the department's
16 determination of the county's share, if any, of revenues
17 provided under this paragraph.
18 (5) No discretionary sales surtax or increase or
19 decrease in the rate of any discretionary sales surtax shall
20 take effect on a date other than January 1. No discretionary
21 sales surtax shall terminate on a day other than December 31
22 the last day of a calendar quarter.
23 (6) The governing body of any county levying a
24 discretionary sales surtax shall enact an ordinance levying
25 the surtax in accordance with the procedures described in s.
26 125.66(2) and shall notify the department within 10 days after
27 adoption of the ordinance. The notice shall include the time
28 period during which the surtax will be in effect, the rate, a
29 copy of the ordinance, and such other information as the
30 department may prescribe by rule. Notification and final
31 adoption of the surtax shall occur no later than 45 days prior
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1 to initial imposition of the surtax.
2 (7)(a) The governing body of any county levying a
3 discretionary sales surtax or the school board of any county
4 levying the school capital outlay surtax authorized by s.
5 212.055(7) shall notify the department within 10 days after
6 final adoption by ordinance or referendum of an imposition,
7 termination, or rate change of the surtax, but no later than
8 November 16 prior to the effective date. The notice must
9 specify the time period during which the surtax will be in
10 effect and the rate and must include a copy of the ordinance
11 and such other information as the department requires by rule.
12 Failure to timely provide such notification to the department
13 shall result in the delay of the effective date for a period
14 of 1 year.
15 (b) In addition to the notification required by
16 paragraph (a), the governing body of any county proposing to
17 levy a discretionary sales surtax or the school board of any
18 county proposing to levy the school capital outlay surtax
19 authorized by s. 212.055(7) shall notify the department by
20 October 1 if the referendum or consideration of the ordinance
21 that would result in imposition, termination, or rate change
22 of the surtax is scheduled to occur on or after October 1 of
23 that year. Failure to timely provide such notification to the
24 department shall result in the delay of the effective date for
25 a period of 1 year.
26 (8)(7) With respect to any motor vehicle or mobile
27 home of a class or type which is required to be registered in
28 this state, the tax due on a transaction occurring in the
29 taxing county as herein provided shall be collected from the
30 purchaser or user incident to the titling and registration of
31 such property, irrespective of whether such titling or
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1 registration occurs in the taxing county.
2 Section 9. Section 212.055, Florida Statutes, as
3 amended by section 17 of chapter 97-384, Laws of Florida, is
4 amended to read:
5 212.055 Discretionary sales surtaxes; legislative
6 intent; authorization and use of proceeds.--It is the
7 legislative intent that any authorization for imposition of a
8 discretionary sales surtax shall be published in the Florida
9 Statutes as a subsection of this section, irrespective of the
10 duration of the levy. Each enactment shall specify the types
11 of counties authorized to levy; the rate or rates which may be
12 imposed; the maximum length of time the surtax may be imposed,
13 if any; the procedure which must be followed to secure voter
14 approval, if required; the purpose for which the proceeds may
15 be expended; and such other requirements as the Legislature
16 may provide. Taxable transactions and administrative
17 procedures shall be as provided in s. 212.054.
18 (1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.--
19 (a) Each charter county which adopted a charter prior
20 to June 1, 1976, and each county the government of which is
21 consolidated with that of one or more municipalities, may levy
22 a discretionary sales surtax, subject to approval by a
23 majority vote of the electorate of the county or by a charter
24 amendment approved by a majority vote of the electorate of the
25 county.
26 (b) The rate shall be up to 1 percent.
27 (c) The proposal to adopt a discretionary sales surtax
28 as provided in this subsection and to create a trust fund
29 within the county accounts shall be placed on the ballot in
30 accordance with law at a time to be set at the discretion of
31 the governing body.
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1 (d) Proceeds from the surtax shall be:
2 1. Deposited by the county in the trust fund and shall
3 be used only for the purposes of development, construction,
4 equipment, maintenance, operation, supportive services,
5 including a countywide bus system, and related costs of a
6 fixed guideway rapid transit system;
7 2. Remitted by the governing body of the county to an
8 expressway or transportation authority created by law to be
9 used, at the discretion of such authority, for the
10 development, construction, operation, or maintenance of roads
11 or bridges in the county, for the operation and maintenance of
12 a bus system, or for the payment of principal and interest on
13 existing bonds issued for the construction of such roads or
14 bridges, and, upon approval by the county commission, such
15 proceeds may be pledged for bonds issued to refinance existing
16 bonds or new bonds issued for the construction of such roads
17 or bridges; or
18 3. For each county, as defined in s. 125.011(1), used
19 for the development, construction, operation, or maintenance
20 of roads and bridges in the county; for the expansion,
21 operation, and maintenance of an existing bus system; or for
22 the payment of principal and interest on existing bonds issued
23 for the construction of fixed guideway rapid transit systems,
24 roads, or bridges; and such proceeds may be pledged by the
25 governing body of the county for bonds issued to refinance
26 existing bonds or new bonds issued for the construction of
27 such fixed guideway rapid transit systems, roads, or bridges.
28 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
29 (a)1. The governing authority in each county may levy
30 a discretionary sales surtax of 0.5 percent or 1 percent. The
31 levy of the surtax shall be pursuant to ordinance enacted by a
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1 majority of the members of the county governing authority and
2 approved by a majority of the electors of the county voting in
3 a referendum on the surtax. If the governing bodies of the
4 municipalities representing a majority of the county's
5 population adopt uniform resolutions establishing the rate of
6 the surtax and calling for a referendum on the surtax, the
7 levy of the surtax shall be placed on the ballot and shall
8 take effect if approved by a majority of the electors of the
9 county voting in the referendum on the surtax.
10 2. If the surtax was levied pursuant to a referendum
11 held before July 1, 1993, the surtax may not be levied beyond
12 the time established in the ordinance, or, if the ordinance
13 did not limit the period of the levy, the surtax may not be
14 levied for more than 15 years. The levy of such surtax may be
15 extended only by approval of a majority of the electors of the
16 county voting in a referendum on the surtax.
17 (b) A statement which includes a brief general
18 description of the projects to be funded by the surtax and
19 which conforms to the requirements of s. 101.161 shall be
20 placed on the ballot by the governing authority of any county
21 which enacts an ordinance calling for a referendum on the levy
22 of the surtax or in which the governing bodies of the
23 municipalities representing a majority of the county's
24 population adopt uniform resolutions calling for a referendum
25 on the surtax. The following question shall be placed on the
26 ballot:
27
28 ....FOR the ....-cent sales tax
29 ....AGAINST the ....-cent sales tax
30
31 (c) Pursuant to s. 212.054(4), the proceeds of the
18
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 surtax levied under this subsection shall be distributed to
2 the county and the municipalities within such county in which
3 the surtax was collected, according to:
4 1. An interlocal agreement between the county
5 governing authority and the governing bodies of the
6 municipalities representing a majority of the county's
7 municipal population, which agreement may include a school
8 district with the consent of the county governing authority
9 and the governing bodies of the municipalities representing a
10 majority of the county's municipal population; or
11 2. If there is no interlocal agreement, according to
12 the formula provided in s. 218.62.
13
14 Any change in the distribution formula must take effect on the
15 first day of any month that begins at least 60 days after
16 written notification of that change has been made to the
17 department.
18 (d)1. The proceeds of the surtax authorized by this
19 subsection and any interest accrued thereto shall be expended
20 by the school district or within the county and municipalities
21 within the county, or, in the case of a negotiated joint
22 county agreement, within another county, to finance, plan, and
23 construct infrastructure and to acquire land for public
24 recreation or conservation or protection of natural resources
25 and to finance the closure of county-owned or municipally
26 owned solid waste landfills that are already closed or are
27 required to close by order of the Department of Environmental
28 Protection. Any use of such proceeds or interest for purposes
29 of landfill closure prior to July 1, 1993, is ratified.
30 Neither the proceeds nor any interest accrued thereto shall be
31 used for operational expenses of any infrastructure, except
19
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 that any county with a population of less than 50,000 that is
2 required to close a landfill by order of the Department of
3 Environmental Protection may use the proceeds or any interest
4 accrued thereto for long-term maintenance costs associated
5 with landfill closure. Counties, as defined in s. 125.011(1),
6 may, in addition, use the proceeds to retire or service
7 indebtedness incurred for bonds issued prior to July 1, 1987,
8 for infrastructure purposes.
9 2. For the purposes of this paragraph,
10 "infrastructure" means:
11 a. Any fixed capital expenditure or fixed capital
12 outlay associated with the construction, reconstruction, or
13 improvement of public facilities which have a life expectancy
14 of 5 or more years and any land acquisition, land improvement,
15 design, and engineering costs related thereto.
16 b. A fire department vehicle, an emergency medical
17 service vehicle, a sheriff's office vehicle, a police
18 department vehicle, or any other vehicle, and such equipment
19 necessary to outfit the vehicle for its official use or
20 equipment that has a life expectancy of at least 5 years.
21 3. Notwithstanding any other provision of this
22 subsection, a discretionary sales surtax imposed or extended
23 after the effective date of this act may provide for an amount
24 not to exceed 30 percent of the local option sales surtax
25 proceeds to be allocated for deposit to a trust fund within
26 the county's accounts created for the purpose of funding
27 economic development projects of a general public purpose
28 targeted to improve local economies, including the funding of
29 operational costs and incentives related to such economic
30 development. The ballot statement must indicate the intention
31 to make an allocation under the authority of this
20
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 subparagraph.
2 (e) School districts, counties, and municipalities
3 receiving proceeds under the provisions of this subsection may
4 pledge such proceeds for the purpose of servicing new bond
5 indebtedness incurred pursuant to law. Local governments may
6 use the services of the Division of Bond Finance of the State
7 Board of Administration pursuant to the State Bond Act to
8 issue any bonds through the provisions of this subsection. In
9 no case may a jurisdiction issue bonds pursuant to this
10 subsection more frequently than once per year. Counties and
11 municipalities may join together for the issuance of bonds
12 authorized by this subsection.
13 (f) Counties and municipalities shall not use the
14 surtax proceeds to supplant or replace user fees or to reduce
15 ad valorem taxes existing prior to the levy of the surtax
16 authorized by this subsection.
17 (g) Notwithstanding s. 212.054(5), the surtax must
18 take effect on the first day of a month, as fixed by the
19 ordinance adopted pursuant to paragraph (a), and may not take
20 effect until at least 60 days after the date that the
21 referendum approving the levy is held.
22 (g)(h)1. Notwithstanding paragraph (d), a county that
23 has a population of 50,000 or less on April 1, 1992, or any
24 county designated as an area of critical state concern on the
25 effective date of this act, and that imposed the surtax before
26 July 1, 1992, may use the proceeds and interest of the surtax
27 for any public purpose if:
28 a. The debt service obligations for any year are met;
29 b. The county's comprehensive plan has been determined
30 to be in compliance with part II of chapter 163; and
31 c. The county has adopted an amendment to the surtax
21
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 ordinance pursuant to the procedure provided in s. 125.66
2 authorizing additional uses of the surtax proceeds and
3 interest.
4 2. A municipality located within a county that has a
5 population of 50,000 or less on April 1, 1992, or within a
6 county designated as an area of critical state concern on the
7 effective date of this act, and that imposed the surtax before
8 July 1, 1992, may not use the proceeds and interest of the
9 surtax for any purpose other than an infrastructure purpose
10 authorized in paragraph (d) unless the municipality's
11 comprehensive plan has been determined to be in compliance
12 with part II of chapter 163 and the municipality has adopted
13 an amendment to its surtax ordinance or resolution pursuant to
14 the procedure provided in s. 166.041 authorizing additional
15 uses of the surtax proceeds and interest. Such municipality
16 may expend the surtax proceeds and interest for any public
17 purpose authorized in the amendment.
18 3. Those counties designated as an area of critical
19 state concern which qualify to use the surtax for any public
20 purpose may use only up to 10 percent of the surtax proceeds
21 for any public purpose other than for infrastructure purposes
22 authorized by this section.
23 (h)(i) Notwithstanding paragraph (d), a county in
24 which 40 percent or more of the just value of real property is
25 exempt or immune from ad valorem taxation, and the
26 municipalities within such a county, may use the proceeds and
27 interest of the surtax for operation and maintenance of parks
28 and recreation programs and facilities established with the
29 proceeds of the surtax.
30 (i)(j) Notwithstanding any other provision of this
31 section, a county shall not levy local option sales surtaxes
22
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 authorized in this subsection and subsections (3), (4), (5),
2 and (6) in excess of a combined rate of 1 percent.
3 (3) SMALL COUNTY SURTAX.--
4 (a) The governing authority in each county that has a
5 population of 50,000 or less on April 1, 1992, may levy a
6 discretionary sales surtax of 0.5 percent or 1 percent. The
7 levy of the surtax shall be pursuant to ordinance enacted by
8 an extraordinary vote of the members of the county governing
9 authority if the surtax revenues are expended for operating
10 purposes. If the surtax revenues are expended for the purpose
11 of servicing bond indebtedness, the surtax shall be approved
12 by a majority of the electors of the county voting in a
13 referendum on the surtax.
14 (b) A statement that includes a brief general
15 description of the projects to be funded by the surtax and
16 conforms to the requirements of s. 101.161 shall be placed on
17 the ballot by the governing authority of any county that
18 enacts an ordinance calling for a referendum on the levy of
19 the surtax for the purpose of servicing bond indebtedness.
20 The following question shall be placed on the ballot:
21
22 ....FOR the ....-cent sales tax
23 ....AGAINST the ....-cent sales tax
24
25 (c) Pursuant to s. 212.054(4), the proceeds of the
26 surtax levied under this subsection shall be distributed to
27 the county and the municipalities within the county in which
28 the surtax was collected, according to:
29 1. An interlocal agreement between the county
30 governing authority and the governing bodies of the
31 municipalities representing a majority of the county's
23
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 municipal population, which agreement may include a school
2 district with the consent of the county governing authority
3 and the governing bodies of the municipalities representing a
4 majority of the county's municipal population; or
5 2. If there is no interlocal agreement, according to
6 the formula provided in s. 218.62.
7
8 Any change in the distribution formula shall take effect on
9 the first day of any month that begins at least 60 days after
10 written notification of that change has been made to the
11 department.
12 (d)1. If the surtax is levied pursuant to a
13 referendum, the proceeds of the surtax and any interest
14 accrued thereto may be expended by the school district or
15 within the county and municipalities within the county, or, in
16 the case of a negotiated joint county agreement, within
17 another county, for the purpose of servicing bond indebtedness
18 to finance, plan, and construct infrastructure and to acquire
19 land for public recreation or conservation or protection of
20 natural resources. However, if the surtax is levied pursuant
21 to an ordinance approved by an extraordinary vote of the
22 members of the county governing authority, the proceeds and
23 any interest accrued thereto may be used for operational
24 expenses of any infrastructure or for any public purpose
25 authorized in the ordinance under which the surtax is levied.
26 2. For the purposes of this paragraph,
27 "infrastructure" means any fixed capital expenditure or fixed
28 capital costs associated with the construction,
29 reconstruction, or improvement of public facilities that have
30 a life expectancy of 5 or more years and any land acquisition,
31 land improvement, design, and engineering costs related
24
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 thereto.
2 (e) A school district, county, or municipality that
3 receives proceeds under this subsection following a referendum
4 may pledge the proceeds for the purpose of servicing new bond
5 indebtedness incurred pursuant to law. Local governments may
6 use the services of the Division of Bond Finance pursuant to
7 the State Bond Act to issue any bonds through the provisions
8 of this subsection. A jurisdiction may not issue bonds
9 pursuant to this subsection more frequently than once per
10 year. A county and municipality may join together to issue
11 bonds authorized by this subsection.
12 (f) Notwithstanding s. 212.054(5), the surtax shall
13 take effect on the first day of a month, as fixed by the
14 ordinance adopted pursuant to paragraph (a). A surtax levied
15 pursuant to a referendum shall not take effect until at least
16 60 days after the date that the referendum approving the levy
17 is held.
18 (f)(g) Notwithstanding any other provision of this
19 section, a county shall not levy local option sales surtaxes
20 authorized in this subsection and subsections (2), (4), (5),
21 and (6) in excess of a combined rate of 1 percent.
22 (4) INDIGENT CARE SURTAX.--
23 (a) The governing body in each county the government
24 of which is not consolidated with that of one or more
25 municipalities, which has a population of at least 800,000
26 residents and is not authorized to levy a surtax under
27 subsection (5) or subsection (6), may levy, pursuant to an
28 ordinance either approved by an extraordinary vote of the
29 governing body or conditioned to take effect only upon
30 approval by a majority vote of the electors of the county
31 voting in a referendum, a discretionary sales surtax at a rate
25
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 that may not exceed 0.5 percent.
2 (b) If the ordinance is conditioned on a referendum, a
3 statement that includes a brief and general description of the
4 purposes to be funded by the surtax and that conforms to the
5 requirements of s. 101.161 shall be placed on the ballot by
6 the governing body of the county. The following questions
7 shall be placed on the ballot:
8
9 FOR THE. . . .CENTS TAX
10 AGAINST THE. . . .CENTS TAX
11
12 (c) Notwithstanding s. 212.054(5), the sales surtax
13 may take effect on the first day of any month, as fixed by the
14 ordinance adopted pursuant to paragraph (a), but may not take
15 effect until at least 60 days after the date of adoption of
16 the ordinance adopted pursuant to paragraph (a) or, if the
17 surtax is made subject to a referendum, at least 60 days after
18 the date of approval by the electors of the ordinance adopted
19 pursuant to paragraph (a).
20 (c)(d) The ordinance adopted by the governing body
21 providing for the imposition of the surtax shall set forth a
22 plan for providing health care services to qualified
23 residents, as defined in paragraph (d)(e). Such plan and
24 subsequent amendments to it shall fund a broad range of health
25 care services for both indigent persons and the medically
26 poor, including, but not limited to, primary care and
27 preventive care as well as hospital care. It shall emphasize
28 a continuity of care in the most cost-effective setting,
29 taking into consideration both a high quality of care and
30 geographic access. Where consistent with these objectives, it
31 shall include, without limitation, services rendered by
26
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 physicians, clinics, community hospitals, mental health
2 centers, and alternative delivery sites, as well as at least
3 one regional referral hospital where appropriate. It shall
4 provide that agreements negotiated between the county and
5 providers will include reimbursement methodologies that take
6 into account the cost of services rendered to eligible
7 patients, recognize hospitals that render a disproportionate
8 share of indigent care, provide other incentives to promote
9 the delivery of charity care, and require cost containment
10 including, but not limited to, case management. It must also
11 provide that any hospitals that are owned and operated by
12 government entities on May 21, 1991, must, as a condition of
13 receiving funds under this subsection, afford public access
14 equal to that provided under s. 286.011 as to meetings of the
15 governing board, the subject of which is budgeting resources
16 for the rendition of charity care as that term is defined in
17 the Florida Hospital Uniform Reporting System (FHURS) manual
18 referenced in s. 408.07. The plan shall also include
19 innovative health care programs that provide cost-effective
20 alternatives to traditional methods of service delivery and
21 funding.
22 (d)(e) For the purpose of this subsection, the term
23 "qualified resident" means residents of the authorizing county
24 who are:
25 1. Qualified as indigent persons as certified by the
26 authorizing county;
27 2. Certified by the authorizing county as meeting the
28 definition of the medically poor, defined as persons having
29 insufficient income, resources, and assets to provide the
30 needed medical care without using resources required to meet
31 basic needs for shelter, food, clothing, and personal
27
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 expenses; or not being eligible for any other state or federal
2 program, or having medical needs that are not covered by any
3 such program; or having insufficient third-party insurance
4 coverage. In all cases, the authorizing county is intended to
5 serve as the payor of last resort; or
6 3. Participating in innovative, cost-effective
7 programs approved by the authorizing county.
8 (e)(f) Moneys collected pursuant to this subsection
9 remain the property of the state and shall be distributed by
10 the Department of Revenue on a regular and periodic basis to
11 the clerk of the circuit court as ex officio custodian of the
12 funds of the authorizing county. The clerk of the circuit
13 court shall:
14 1. Maintain the moneys in an indigent health care
15 trust fund;
16 2. Invest any funds held on deposit in the trust fund
17 pursuant to general law; and
18 3. Disburse the funds, including any interest earned,
19 to any provider of health care services, as provided in
20 paragraphs (c)(d) and (d)(e), upon directive from the
21 authorizing county.
22 (f)(g) Notwithstanding any other provision of this
23 section, a county shall not levy local option sales surtaxes
24 authorized in this subsection and subsections (2) and (3) in
25 excess of a combined rate of 1 percent.
26 (g)(h) This subsection expires October 1, 2005.
27 (5) COUNTY PUBLIC HOSPITAL SURTAX.--Any county as
28 defined in s. 125.011(1) may levy the surtax authorized in
29 this subsection pursuant to an ordinance either approved by
30 extraordinary vote of the county commission or conditioned to
31 take effect only upon approval by a majority vote of the
28
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 electors of the county voting in a referendum. In a county as
2 defined in s. 125.011(1), for the purposes of this subsection,
3 "county public general hospital" means a general hospital as
4 defined in s. 395.002 which is owned, operated, maintained, or
5 governed by the county or its agency, authority, or public
6 health trust.
7 (a) The rate shall be 0.5 percent.
8 (b) If the ordinance is conditioned on a referendum,
9 the proposal to adopt the county public hospital surtax shall
10 be placed on the ballot in accordance with law at a time to be
11 set at the discretion of the governing body. The referendum
12 question on the ballot shall include a brief general
13 description of the health care services to be funded by the
14 surtax.
15 (c) Proceeds from the surtax shall be:
16 1. Deposited by the county in a special fund, set
17 aside from other county funds, to be used only for the
18 operation, maintenance, and administration of the county
19 public general hospital; and
20 2. Remitted promptly by the county to the agency,
21 authority, or public health trust created by law which
22 administers or operates the county public general hospital.
23 (d) The county shall continue to contribute each year
24 at least 80 percent of that percentage of the total county
25 budget appropriated for the operation, administration, and
26 maintenance of the county public general hospital from the
27 county's general revenues in the fiscal year of the county
28 ending September 30, 1991.
29 (e) Notwithstanding any other provision of this
30 section, a county may not levy local option sales surtaxes
31 authorized in this subsection and subsections (2) and (3) in
29
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 excess of a combined rate of 1 percent.
2 (6) SMALL COUNTY INDIGENT CARE SURTAX.--
3 (a) The governing body in each county that has a
4 population of 50,000 or less on April 1, 1992, may levy,
5 pursuant to an ordinance approved by an extraordinary vote of
6 the governing body, a discretionary sales surtax at a rate of
7 0.5 percent. Any county that levies the surtax authorized by
8 this subsection shall continue to expend county funds for the
9 medically poor and related health services in an amount equal
10 to the amount that it expended for the medically poor and
11 related health services in the fiscal year preceding the
12 adoption of the authorizing ordinance.
13 (b) Notwithstanding s. 212.054(5), the sales surtax
14 may take effect on the first day of any month, as fixed by the
15 ordinance adopted pursuant to paragraph (a), but may not take
16 effect until at least 60 days after the date of adoption of
17 the ordinance.
18 (b)(c) The ordinance adopted by the governing body
19 providing for the imposition of the surtax shall set forth a
20 brief plan for providing health care services to qualified
21 residents, as defined in paragraph (c)(d). Such plan and
22 subsequent amendments to it shall fund a broad range of health
23 care services for both indigent persons and the medically
24 poor, including, but not limited to, primary care and
25 preventive care as well as hospital care. It shall emphasize
26 a continuity of care in the most cost-effective setting,
27 taking into consideration both a high quality of care and
28 geographic access. Where consistent with these objectives, it
29 shall include, without limitation, services rendered by
30 physicians, clinics, community hospitals, mental health
31 centers, and alternative delivery sites, as well as at least
30
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 one regional referral hospital where appropriate. It shall
2 provide that agreements negotiated between the county and
3 providers will include reimbursement methodologies that take
4 into account the cost of services rendered to eligible
5 patients, recognize hospitals that render a disproportionate
6 share of indigent care, provide other incentives to promote
7 the delivery of charity care, and require cost containment
8 including, but not limited to, case management. It shall also
9 provide that any hospitals that are owned and operated by
10 government entities on May 21, 1991, must, as a condition of
11 receiving funds under this subsection, afford public access
12 equal to that provided under s. 286.011 as to meetings of the
13 governing board, the subject of which is budgeting resources
14 for the rendition of charity care as that term is defined in
15 the rules of the Health Care Cost Containment Board. The plan
16 shall also include innovative health care programs that
17 provide cost-effective alternatives to traditional methods of
18 service delivery and funding.
19 (c)(d) For the purpose of this subsection, "qualified
20 resident" means residents of the authorizing county who are:
21 1. Qualified as indigent persons as certified by the
22 authorizing county;
23 2. Certified by the authorizing county as meeting the
24 definition of the medically poor, defined as persons having
25 insufficient income, resources, and assets to provide the
26 needed medical care without using resources required to meet
27 basic needs for shelter, food, clothing, and personal
28 expenses; or not being eligible for any other state or federal
29 program, or having medical needs that are not covered by any
30 such program; or having insufficient third-party insurance
31 coverage. In all cases, the authorizing county is intended to
31
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 serve as the payor of last resort; or
2 3. Participating in innovative, cost-effective
3 programs approved by the authorizing county.
4 (d)(e) Moneys collected pursuant to this subsection
5 remain the property of the state and shall be distributed by
6 the Department of Revenue on a regular and periodic basis to
7 the clerk of the circuit court as ex officio custodian of the
8 funds of the authorizing county. The clerk of the circuit
9 court shall:
10 1. Maintain the moneys in an indigent health care
11 trust fund;
12 2. Invest any funds held on deposit in the trust fund
13 pursuant to general law; and
14 3. Disburse the funds, including any interest earned,
15 to any provider of health care services, as provided in
16 paragraphs (b)(c) and (c)(d), upon directive from the
17 authorizing county.
18 (e)(f) Notwithstanding any other provision of this
19 section, a county shall not levy local option sales surtaxes
20 authorized in this subsection and subsections (2) and (3) in
21 excess of a combined rate of 1 percent.
22 (f)(g) This subsection expires October 1, 1998.
23 (7) SCHOOL CAPITAL OUTLAY SURTAX.--
24 (a) The school board in each county may levy, pursuant
25 to resolution conditioned to take effect only upon approval by
26 a majority vote of the electors of the county voting in a
27 referendum, a discretionary sales surtax at a rate that may
28 not exceed 0.5 percent.
29 (b) The resolution shall include a statement that
30 provides a brief and general description of the school capital
31 outlay projects to be funded by the surtax. If applicable, the
32
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 resolution must state that the district school board has been
2 recognized by the State Board of Education as having a Florida
3 Frugal Schools Program. The statement shall conform to the
4 requirements of s. 101.161 and shall be placed on the ballot
5 by the governing body of the county. The following question
6 shall be placed on the ballot:
7
8 ....FOR THE ....CENTS TAX
9 ....AGAINST THE ....CENTS TAX
10
11 (c) Notwithstanding s. 212.054(5), the sales surtax
12 may take effect on the first day of any month, as fixed by the
13 resolution adopted pursuant to paragraph (a), but may not take
14 effect until at least 60 days after the date of approval by
15 the electors of the resolution adopted pursuant to paragraph
16 (a).
17 (c)(d) The resolution providing for the imposition of
18 the surtax shall set forth a plan for use of the surtax
19 proceeds for fixed capital expenditures or fixed capital costs
20 associated with the construction, reconstruction, or
21 improvement of school facilities and campuses which have a
22 useful life expectancy of 5 or more years, and any land
23 acquisition, land improvement, design, and engineering costs
24 related thereto. Additionally, the plan shall include the
25 costs of retrofitting and providing for technology
26 implementation, including hardware and software, for the
27 various sites within the school district. Surtax revenues may
28 be used for the purpose of servicing bond indebtedness to
29 finance projects authorized by this subsection, and any
30 interest accrued thereto may be held in trust to finance such
31 projects. Neither the proceeds of the surtax nor any interest
33
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 accrued thereto shall be used for operational expenses. If the
2 district school board has been recognized by the State Board
3 of Education as having a Florida Frugal Schools Program, the
4 district's plan for use of the surtax proceeds must be
5 consistent with this subsection and with uses assured under
6 the Florida Frugal Schools Program.
7 (d)(e) Any school board imposing the surtax shall
8 implement a freeze on noncapital local school property taxes,
9 at the millage rate imposed in the year prior to the
10 implementation of the surtax, for a period of at least 3 years
11 from the date of imposition of the surtax. This provision
12 shall not apply to existing debt service or required state
13 taxes.
14 (e)(f) Surtax revenues collected by the Department of
15 Revenue pursuant to this subsection shall be distributed to
16 the school board imposing the surtax in accordance with law.
17 Section 10. Paragraph (c) of subsection (2) of section
18 212.097, Florida Statutes, is amended to read:
19 212.097 Urban High-Crime Area Job Tax Credit
20 Program.--
21 (2) As used in this section, the term:
22 (c) "New business" means any eligible business first
23 beginning operation on a site in a qualified high-crime area
24 and clearly separate from any other commercial or business
25 operation of the business entity within a qualified high-crime
26 area. A business entity that operated an eligible business
27 within a qualified high-crime area within the 48 months before
28 the period provided for application by subsection (3) is date
29 shall not be considered a new business.
30 Section 11. Paragraph (d) of subsection (2) of section
31 212.098, Florida Statutes, is amended to read:
34
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 212.098 Rural Job Tax Credit Program.--
2 (2) As used in this section, the term:
3 (d) "New business" means any eligible business first
4 beginning operation on a site in a qualified county and
5 clearly separate from any other commercial or business
6 operation of the business entity within a qualified county. A
7 business entity that operated an eligible business within a
8 qualified county within the 48 months before the period
9 provided for application by subsection (3) is date shall not
10 be considered a new business.
11 Section 12. Subsection (1) of section 212.11, Florida
12 Statutes, is amended to read:
13 212.11 Tax returns and regulations.--
14 (1)(a) Each dealer shall calculate his or her
15 estimated tax liability for any month by one of the following
16 methods:
17 1. Sixty-six percent of the current month's liability
18 pursuant to this part as shown on the tax return;
19 2. Sixty-six percent of the tax reported on the tax
20 return pursuant to this part by a dealer for the taxable
21 transactions occurring during the corresponding month of the
22 preceding calendar year; or
23 3. Sixty-six percent of the average tax liability
24 pursuant to this part for those months during the preceding
25 calendar year in which the dealer reported taxable
26 transactions.
27 (b) For the purpose of ascertaining the amount of tax
28 payable under this chapter, it shall be the duty of all
29 dealers to file make a return and remit the tax, on or before
30 the 20th day of the month, to the department, upon forms
31 prepared and furnished by it or in a format prescribed by it.
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Bill No. CS/HB 4413
Amendment No.
1 Such return must show, showing the rentals, admissions, gross
2 sales, or purchases, as the case may be, arising from all
3 leases, rentals, admissions, sales, or purchases taxable under
4 this chapter during the preceding calendar month.
5 (c) However, the department may require:
6 1. A quarterly return and payment when the tax
7 remitted by the dealer for the preceding four calendar
8 quarters did not exceed $1,000.
9 2. A semiannual return and payment when the tax
10 remitted by the dealer for the preceding four calendar
11 quarters did not exceed $500.
12 3. An annual return and payment when the tax remitted
13 by the dealer for the preceding four calendar quarters did not
14 exceed $100.
15 4. A quarterly return and monthly payment when the tax
16 remitted by the dealer for the preceding four calendar
17 quarters exceeded $1,000 but did not exceed $12,000.
18 (d) The department may authorize dealers who are newly
19 required to file returns and pay tax quarterly to file returns
20 and remit the tax for the 3-month periods ending in February,
21 May, August, and November, and may authorize dealers who are
22 newly required to file returns and pay tax semiannually to
23 file returns and remit the tax for the 6-month periods ending
24 in May and November.
25 (e) The department shall accept returns, except those
26 required to be initiated through an electronic data
27 interchange, as timely if postmarked on or before the 20th day
28 of the month; if the 20th day falls on a Saturday, Sunday, or
29 federal or state legal holiday, returns shall be accepted as
30 timely if postmarked on the next succeeding workday. Any
31 dealer who operates two or more places of business for which
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 returns are required to be filed with the department and
2 maintains records for such places of business in a central
3 office or place shall have the privilege on each reporting
4 date of filing a consolidated return for all such places of
5 business in lieu of separate returns for each such place of
6 business; however, such consolidated returns must clearly
7 indicate the amounts collected within each county of the
8 state. Any dealer who files a consolidated return shall
9 calculate his or her estimated tax liability for each county
10 by the same method the dealer uses to calculate his or her
11 estimated tax liability on the consolidated return as a whole.
12 Each dealer shall file a return for each tax period even
13 though no tax is due for such period.
14 (f)1. A taxpayer who is required to remit taxes by
15 electronic funds transfer shall make a return in a manner form
16 that is initiated through an electronic data interchange. The
17 acceptable method of transfer, the method, form, and content
18 of the electronic data interchange, giving due regard to
19 developing uniform standards for formats as adopted by the
20 American National Standards Institute, the circumstances under
21 which an electronic data interchange shall serve as a
22 substitute for the filing of another form of return, and the
23 means, if any, by which taxpayers will be provided with
24 acknowledgments, shall be as prescribed by the department. The
25 department must accept such returns as timely if initiated and
26 accepted on or before the 20th day of the month. If the 20th
27 day falls on a Saturday, Sunday, or federal or state legal
28 holiday, returns must be accepted as timely if initiated and
29 accepted on the next succeeding workday.
30 2. The department may waive the requirement to make a
31 return through an electronic data interchange due to problems
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 arising from the taxpayer's computer capabilities, data
2 systems changes, and taxpayer operating procedures. To obtain
3 a waiver, the taxpayer shall demonstrate in writing to the
4 department that such circumstances exist.
5 Section 13. Subsection (1) of section 212.12, Florida
6 Statutes, is amended to read:
7 212.12 Dealer's credit for collecting tax; penalties
8 for noncompliance; powers of Department of Revenue in dealing
9 with delinquents; brackets applicable to taxable transactions;
10 records required.--
11 (1) Notwithstanding any other provision of law and for
12 the purpose of compensating persons granting licenses for and
13 the lessors of real and personal property taxed hereunder, for
14 the purpose of compensating dealers in tangible personal
15 property, for the purpose of compensating dealers providing
16 communication services and taxable services, for the purpose
17 of compensating owners of places where admissions are
18 collected, and for the purpose of compensating remitters of
19 any taxes or fees reported on the same documents utilized for
20 the sales and use tax, as compensation for the keeping of
21 prescribed records, filing timely tax returns, and the proper
22 accounting and remitting of taxes by them, such seller,
23 person, lessor, dealer, owner, and remitter (except dealers
24 who make mail order sales) shall be allowed 2.5 percent of the
25 amount of the tax due and accounted for and remitted to the
26 department, in the form of a deduction in submitting his or
27 her report and paying the amount due by him or her; the
28 department shall allow such deduction of 2.5 percent of the
29 amount of the tax to the person paying the same for remitting
30 the tax and making of tax returns in the manner herein
31 provided, for paying the amount due to be paid by him or her,
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 and as further compensation to dealers in tangible personal
2 property for the keeping of prescribed records and for
3 collection of taxes and remitting the same. However, if the
4 amount of the tax due and remitted to the department for the
5 reporting period exceeds $1,200, no allowance shall be allowed
6 for all amounts in excess of $1,200. The executive director
7 of the department is authorized to negotiate a collection
8 allowance, pursuant to rules promulgated by the department,
9 with a dealer who makes mail order sales. The rules of the
10 department shall provide guidelines for establishing the
11 collection allowance based upon the dealer's estimated costs
12 of collecting the tax, the volume and value of the dealer's
13 mail order sales to purchasers in this state, and the
14 administrative and legal costs and likelihood of achieving
15 collection of the tax absent the cooperation of the dealer.
16 However, in no event shall the collection allowance negotiated
17 by the executive director exceed 10 percent of the tax
18 remitted for a reporting period.
19 (a) The collection allowance may not be granted, nor
20 may any deduction be permitted, if the required tax return or
21 tax is delinquent at the time of payment.
22 (b) The Department of Revenue may deny reduce the
23 collection allowance by 10 percent or $50, whichever is less,
24 if a taxpayer files an incomplete return.
25 1. An "incomplete return" is, for purposes of this
26 chapter, a return which is lacking such uniformity,
27 completeness, and arrangement that the physical handling,
28 verification, or review of the return, or determination of
29 other taxes and fees reported on the return may not be readily
30 accomplished.
31 2. The department shall adopt rules requiring such
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 information as it may deem necessary to ensure that the tax
2 levied hereunder is properly collected, reviewed, compiled,
3 reported, and enforced, including, but not limited to: the
4 amount of gross sales; the amount of taxable sales; the amount
5 of tax collected or due; the amount of lawful refunds,
6 deductions, or credits claimed; the amount claimed as the
7 dealer's collection allowance; the amount of penalty and
8 interest; the amount due with the return; and such other
9 information as the Department of Revenue may specify. The
10 department shall require that transient rentals and
11 agricultural equipment transactions be separately shown. For
12 returns remitted on or after February 1, 1992, the department
13 shall also require that Sales made through vending machines as
14 defined in s. 212.0515 must be separately shown on the return.
15 For returns remitted on or after February 1, 1995, Sales made
16 through coin-operated amusement machines as defined by s.
17 212.02 and the number of machines operated must be separately
18 shown on the return or on a form prescribed by the department.
19 If a separate form is required, the same penalties for late
20 filing, incomplete filing, or failure to file as provided for
21 the sales tax return shall apply to said form.
22 (c) The collection allowance and other credits or
23 deductions provided in this chapter shall be applied
24 proportionally to any taxes or fees reported on the same
25 documents used for the sales and use tax.
26 Section 14. Subsection (4) of section 212.17, Florida
27 Statutes, is amended to read:
28 212.17 Credits for returned goods, rentals, or
29 admissions; additional powers of department.--
30 (4)(a) The department shall design, prepare, print and
31 furnish to all dealers, except dealers filing through
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 electronic data interchange, or make available or prescribe to
2 the said dealers, all necessary forms for filing returns and
3 instructions to ensure a full collection from dealers and an
4 accounting for the taxes due, but failure of any dealer to
5 secure such forms does shall not relieve the such dealer from
6 the payment of the said tax at the time and in the manner
7 herein provided.
8 (b) The department shall prescribe the format and
9 instructions necessary for filing returns in a manner that is
10 initiated through an electronic data interchange to ensure a
11 full collection from dealers and an accounting for the taxes
12 due. The failure of any dealer to use such format does not
13 relieve the dealer from the payment of the tax at the time and
14 in the manner provided.
15 Section 15. Effective January 1, 1999, subsection (1)
16 of section 213.053, Florida Statutes, is amended to read:
17 213.053 Confidentiality and information sharing.--
18 (1) The provisions of this section apply to s.
19 125.0104, county government; s. 125.0108, tourist impact tax;
20 chapter 175, municipal firefighters' pension trust funds;
21 chapter 185, municipal police officers' retirement trust
22 funds; chapter 198, estate taxes; chapter 199, intangible
23 personal property taxes; chapter 201, excise tax on documents;
24 chapter 203, gross receipts taxes; chapter 211, tax on
25 severance and production of minerals; chapter 212, tax on
26 sales, use, and other transactions; chapter 220, income tax
27 code; chapter 221, emergency excise tax; s. 252.372, emergency
28 management, preparedness, and assistance surcharge; s.
29 370.07(3), Apalachicola Bay oyster surcharge; chapter 376,
30 pollutant spill prevention and control; s. 403.718, waste tire
31 fees; s. 403.7185, lead-acid battery fees; s. 403.7195, waste
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 newsprint disposal fees; s. 403.7197, advance disposal fees;
2 s. 538.09, registration of secondhand dealers; s. 538.25,
3 registration of secondary metals recyclers; ss. 624.501 and
4 624.509-624.515 ss. 624.509-624.514, insurance code:
5 administration and general provisions; s. 681.117, motor
6 vehicle warranty enforcement; and s. 896.102, reports of
7 financial transactions in trade or business.
8 Section 16. Effective October 1, 1998, paragraph (a)
9 of subsection (4) of section 213.0535, Florida Statutes, is
10 amended to read:
11 213.0535 Registration Information Sharing and Exchange
12 Program.--
13 (4) There are two levels of participation:
14 (a) Each unit of state or local government responsible
15 for administering one or more of the provisions specified in
16 subparagraphs 1.-7. is a level-one participant. Level-one
17 participants shall exchange, monthly or quarterly, as
18 determined jointly by each participant and the department, the
19 data enumerated in subsection (2) for each new registrant, new
20 filer, or initial reporter, permittee, or licensee, with
21 respect to the following taxes, licenses, or permits:
22 1. The sales and use tax imposed under chapter 212.
23 2. The tourist development tax imposed under s.
24 125.0104.
25 3. The tourist impact tax imposed under s. 125.0108.
26 4. Local occupational license taxes imposed under
27 chapter 205.
28 5. Convention development taxes imposed under s.
29 212.0305.
30 6. Public lodging and food service establishment
31 licenses issued pursuant to chapter 509.
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 7. Beverage law licenses issued pursuant to chapter
2 561.
3 Section 17. Paragraph (a) of subsection (2) of section
4 213.21, Florida Statutes, is amended and subsection (7) is
5 added to that section to read:
6 213.21 Informal conferences; compromises.--
7 (2)(a) The executive director of the department or his
8 or her designee is authorized to enter into a written closing
9 agreement with any taxpayer settling or compromising the
10 taxpayer's liability for any tax, interest, or penalty
11 assessed under any of the chapters specified in s. 72.011(1).
12 When such a closing agreement has been approved by the
13 department and signed by the executive director or his or her
14 designee and the taxpayer, it shall be final and conclusive;
15 and, except upon a showing of fraud or misrepresentation of
16 material fact or except as to adjustments pursuant to ss.
17 198.16 and 220.23, no additional assessment may be made by the
18 department against the taxpayer for the tax, interest, or
19 penalty specified in the closing agreement for the time period
20 specified in the closing agreement, and the taxpayer shall not
21 be entitled to institute any judicial or administrative
22 proceeding to recover any tax, interest, or penalty paid
23 pursuant to the closing agreement. The department is
24 authorized to delegate to the executive director the authority
25 to approve any such closing agreement resulting in a tax
26 reduction of $250,000 $100,000 or less.
27 (7)(a) When a taxpayer voluntarily self-discloses a
28 liability for tax to the department, the department may settle
29 and compromise the tax and interest due under the voluntary
30 self-disclosure to those amounts due for the 5 years
31 immediately preceding the date that the taxpayer initially
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 contacted the department concerning the voluntary
2 self-disclosure. For purposes of this paragraph, the term
3 "years" means tax years or calendar years, whichever is
4 applicable to the tax that is voluntarily self-disclosed. A
5 voluntary self-disclosure does not occur if the department has
6 contacted or informed the taxpayer that the department is
7 inquiring into the taxpayer's liability for tax or whether the
8 taxpayer is subject to tax in this state.
9 (b) The department may further settle and compromise
10 the tax and interest due under a voluntary self-disclosure
11 when the department is able to determine that such further
12 settlement and compromise is in the best interests of this
13 state. When making this determination the department shall
14 consider, but is not limited to, the following:
15 1. The amount of tax and interest that will be
16 collected and compromised under the voluntary self-disclosure;
17 2. The financial ability of the taxpayer and the
18 future outlook of the taxpayer's business and the industry
19 involved;
20 3. Whether the taxpayer has paid or will be paying
21 other taxes to the state;
22 4. The future voluntary compliance of the taxpayer;
23 and
24 5. Any other factor that the department considers
25 relevant to this determination.
26 (c) This subsection does not limit the department's
27 ability to enter into further settlement and compromise of the
28 liability that is voluntarily self-disclosed based on any
29 other provision of this section.
30 (d) This subsection does not apply to a voluntary
31 self-disclosure when the taxpayer collected, but failed to
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 remit, the tax to the state.
2 Section 18. Subsection (6) of section 213.28, Florida
3 Statutes, is amended to read:
4 213.28 Contracts with private auditors.--
5 (6) Certified public accountants entering into such
6 contracts must be in good standing under the laws of the state
7 in which they are licensed and in which the work is performed.
8 They shall be bound by the same confidentiality requirements
9 and subject to the same penalties as the department under s.
10 213.053. Any return, return information, or documentation
11 obtained from the Internal Revenue Service under an
12 information-sharing agreement is confidential and exempt from
13 the provisions of s. 119.07(1) and s. 24(a), Art. I of the
14 State Constitution and shall not be divulged or disclosed in
15 any manner by an officer or employee of the department to any
16 certified public accountant under a contract authorized by
17 this section, unless the department and the Internal Revenue
18 Service mutually agree to such disclosure.
19 Section 19. Section 213.67, Florida Statutes, is
20 amended to read:
21 213.67 Garnishment.--
22 (1) If a person is delinquent in the payment of any
23 taxes, penalties, and interest owed to the department, the
24 executive director or his or her designee may give notice of
25 the amount of such delinquency by registered mail to all
26 persons having in their possession or under their control any
27 credits or personal property, exclusive of wages, belonging to
28 the delinquent taxpayer, or owing any debts to such delinquent
29 taxpayer at the time of receipt by them of such notice.
30 Thereafter, any person who has been notified may not transfer
31 or make any other disposition of such credits, other personal
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 property, or debts until the executive director or his or her
2 designee consents to a transfer or disposition or until 60
3 days after the receipt of such notice. If during the effective
4 period of the notice to withhold, any person so notified makes
5 any transfer or disposition of the property or debts required
6 to be withheld hereunder, he or she is liable to the state for
7 any indebtedness owed to the department by the person with
8 respect to whose obligation the notice was given to the extent
9 of the value of the property or the amount of the debts thus
10 transferred or paid if, solely by reason of such transfer or
11 disposition, the state is unable to recover the indebtedness
12 of the person with respect to whose obligation the notice was
13 given. If the delinquent taxpayer contests the intended levy
14 in circuit court or under chapter 120, the notice under this
15 section remains effective until that final resolution of the
16 contest. Any financial institution receiving such notice will
17 maintain a right of set-off for any transaction involving a
18 debit card occurring on or before the date of receipt of such
19 notice. The notice provided for in this section may be renewed
20 when the taxpayer contests the intended levy in circuit court
21 or under chapter 120, pending the final resolution of that
22 action.
23 (2) All persons who have been notified must, within 5
24 days after receipt of the notice, advise the executive
25 director or his or her designee of the credits, other personal
26 property, or debts in their possession, under their control,
27 or owing them, and must advise the executive director or
28 designee within 5 days after coming into possession or control
29 of any subsequent credits, personal property, or debts owed
30 during the time prescribed by the notice. Any such person
31 coming into possession or control of such subsequent credits,
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 personal property, or debts may not transfer or dispose of
2 them during the time prescribed by the notice or before the
3 department consents to a transfer.
4 (3) During the last 30 days of the 60-day period set
5 forth in subsection (1), the executive director or his or her
6 designee may levy upon such credits, other personal property,
7 or debts. The levy must be accomplished by delivery of a
8 notice of levy by registered mail, upon receipt of which the
9 person possessing the credits, other personal property, or
10 debts shall transfer them to the department or pay to the
11 department the amount owed to the delinquent taxpayer.
12 (4) A notice that is delivered under this section is
13 effective at the time of delivery against all credits, other
14 personal property, or debts of the delinquent taxpayer which
15 are not at the time of such notice subject to an attachment,
16 garnishment, or execution issued through a judicial process.
17 (5) Any person acting in accordance with the terms of
18 the notice or levy issued by the executive director or his or
19 her designee is expressly discharged from any obligation or
20 liability to the delinquent taxpayer with respect to such
21 credits, other personal property, or debts of the delinquent
22 taxpayer affected by compliance with the notice of freeze or
23 levy.
24 (6)(a) Levy may be made under subsection (3) upon
25 credits, other personal property, or debt of any person with
26 respect to any unpaid tax, penalties, and interest only after
27 the executive director or his or her designee has notified
28 such person in writing of the intention to make such levy.
29 (b) No less than 30 days before the day of the levy,
30 the notice of intent to levy required under paragraph (a)
31 shall be given in person or sent by certified or registered
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 mail to the person's last known address.
2 (c) The notice required in paragraph (a) must include
3 a brief statement that sets forth in simple and nontechnical
4 terms:
5 1. The provisions of this section relating to levy and
6 sale of property;
7 2. The procedures applicable to the levy under this
8 section;
9 3. The administrative and judicial appeals available
10 to the taxpayer with respect to such levy and sale, and the
11 procedures relating to such appeals; and
12 4. The alternatives, if any, available to taxpayers
13 which could prevent levy on the property.
14 (7) A taxpayer may contest the notice of intent to
15 levy provided for under subsection (6) by filing an action in
16 circuit court. Alternatively, the taxpayer may file a petition
17 under the applicable provisions of chapter 120. After an
18 action has been initiated under chapter 120 to contest the
19 notice of intent to levy, an action relating to the same levy
20 may not be filed by the taxpayer in circuit court, and
21 judicial review is exclusively limited to appellate review
22 pursuant to s. 120.68. Also, after an action has been
23 initiated in circuit court, an action may not be brought under
24 chapter 120.
25 (8) An action may not be brought to contest a notice
26 of intent to levy under chapter 120 or in circuit court, later
27 than 21 days after the date of receipt of the notice of intent
28 to levy.
29 (9) The department shall provide notice to the
30 Comptroller, in electronic or other form specified by the
31 Comptroller, listing the taxpayers for which tax warrants are
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 outstanding. Pursuant to subsection (1), the Comptroller
2 shall, upon notice from the department, withhold all payments
3 to any person or business, as defined in s. 212.02, which
4 provides commodities or services to the state, leases real
5 property to the state, or constructs a public building or
6 public work for the state. The department may levy upon the
7 withheld payments in accordance with subsection (3). The
8 provisions of s. 215.422 do not apply from the date the notice
9 is filed with the Comptroller until the date the department
10 notifies the Comptroller of its consent to make payment to the
11 person or 60 days after receipt of the department's notice in
12 accordance with subsection (1), whichever occurs earlier.
13 (10) The department may bring an action in circuit
14 court for an order compelling compliance with any notice
15 issued under this section.
16 Section 20. Section 213.755, Florida Statutes, is
17 amended to read:
18 213.755 Payment of taxes by electronic funds
19 transfer.--
20 (1) The executive director of the Department of
21 Revenue shall have authority to require a taxpayer to remit
22 taxes by electronic funds transfer where the taxpayer,
23 including consolidated filers, is subject to tax and has paid
24 that tax in the prior state fiscal year in an amount of
25 $50,000 or more.
26 (2) As used in any revenue law administered by the
27 department, the term:
28 (a) "Payment" means any payment or remittance required
29 to be made or paid within a prescribed period or on or before
30 a prescribed date under the authority of any provision of a
31 revenue law which the department has the responsibility for
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 regulating, controlling, and administering. The term does not
2 include any remittance unless the amount of the remittance is
3 actually received by the department.
4 (b) "Return" means any report, claim, statement,
5 notice, application, affidavit, or other document required to
6 be filed within a prescribed period or on or before a
7 prescribed date under the authority of any provision of a
8 revenue law which the department has the responsibility of
9 regulating, controlling, and administering.
10 (3) Solely for the purposes of administering this
11 section:
12 (a)(1) Taxes levied under parts I and II of chapter
13 206 shall be considered a single tax.
14 (b)(2) A person required to remit a tax acting as a
15 collection agent or dealer for the state shall nonetheless be
16 considered the taxpayer.
17 Section 21. Effective retroactively to January 1,
18 1998, paragraph (n) of subsection (1) and paragraph (c) of
19 subsection (2) of section 220.03, Florida Statutes, are
20 amended to read:
21 220.03 Definitions.--
22 (1) SPECIFIC TERMS.--When used in this code, and when
23 not otherwise distinctly expressed or manifestly incompatible
24 with the intent thereof, the following terms shall have the
25 following meanings:
26 (n) "Internal Revenue Code" means the United States
27 Internal Revenue Code of 1986, as amended and in effect on
28 January 1, 1998 1997, except as provided in subsection (3).
29 (2) DEFINITIONAL RULES.--When used in this code and
30 neither otherwise distinctly expressed nor manifestly
31 incompatible with the intent thereof:
50
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 (c) Any term used in this code shall have the same
2 meaning as when used in a comparable context in the Internal
3 Revenue Code and other statutes of the United States relating
4 to federal income taxes, as such code and statutes are in
5 effect on January 1, 1998 1997. However, if subsection (3) is
6 implemented, the meaning of any term shall be taken at the
7 time the term is applied under this code.
8 Section 22. Subsection (11) is added to section
9 220.02, Florida Statutes, to read:
10 220.02 Legislative intent.--
11 (11) Notwithstanding any other provision of this
12 chapter, it is the intent of the Legislature that, except as
13 otherwise provided under the Internal Revenue Code, for the
14 purposes of this chapter, the term "qualified subchapter S
15 subsidiary," as that term is defined in s. 1361(b)(3) of the
16 Internal Revenue Code, shall not be treated as a separate
17 corporation or entity from the S corporation parent to which
18 the subsidiary's assets, liabilities, income, deductions, and
19 credits are attributed under s. 1361(b)(3) of the Internal
20 Revenue Code.
21 Section 23. Except as otherwise expressly provided by
22 this act, this act shall take effect July 1, 1998.
23
24
25 ================ T I T L E A M E N D M E N T ===============
26 And the title is amended as follows:
27 Delete everything before the enacting clause
28
29 and insert:
30 A bill to be entitled
31 An act relating to administration of revenue
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 laws; amending s. 125.2801, F.S.; conforming a
2 reference; amending s. 192.001, F.S.;
3 restricting applicability of the definition of
4 the term "computer software"; amending s.
5 199.052, F.S.; requiring banks and financial
6 organizations filing annual intangible personal
7 property tax returns for their customers to
8 file information using machine-sensible media;
9 amending s. 212.02, F.S.; excluding materials
10 purchased by certain repair facilities which
11 are incorporated in the repair from the
12 definition of the term "retail sales"; amending
13 s. 212.0606, F.S.; providing an exemption to
14 the rental car surcharge for certain motor
15 vehicles; amending s. 212.0515, F.S.; modifying
16 requirements relating to quarterly records
17 required to be submitted to the Department of
18 Revenue by certain persons selling food or
19 beverages to operators for resale through
20 vending machines; eliminating a penalty for
21 failure to file such reports; eliminating the
22 department's authority to adopt rules relating
23 to such reports; amending s. 212.054, F.S.;
24 eliminating a requirement that certain dealers
25 collect the surtax on tangible personal
26 property or specified service under certain
27 conditions; prescribing the effective date of
28 an increase or decrease in the rate of any
29 discretionary sales surtax; requiring the
30 governing body of any county levying a
31 discretionary sales surtax and a county school
52
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SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 board levying the school capital outlay surtax
2 to provide notice to the department; amending
3 s. 212.055, F.S.; providing an effective date
4 for any change in the distribution formula of a
5 local government infrastructure surtax or a
6 small county surtax; authorizing counties to
7 use a specified percentage of surtax proceeds
8 for economic development projects; amending ss.
9 212.097, 212.098, F.S.; redefining the term
10 "new business"; amending s. 212.11, F.S.;
11 providing requirements relating to sales tax
12 returns filed through electronic data
13 interchange; amending s. 212.12, F.S.; revising
14 provisions relating to the dealer's credit for
15 collecting sales tax; specifying that the
16 credit is also for the filing of timely
17 returns; authorizing the department to deny,
18 rather than reduce, the credit if an incomplete
19 return is filed; revising the definition of
20 "incomplete return"; amending s. 212.17, F.S.;
21 providing that the department shall prescribe
22 the format for filing returns through
23 electronic data interchange and specifying that
24 failure to use the format does not relieve a
25 dealer from the payment of tax; amending s.
26 213.053, F.S., relating to information sharing;
27 amending s. 213.0535, F.S.; providing for
28 participation in RISE; amending s. 213.21,
29 F.S.; revising provisions that authorize the
30 department to delegate to the executive
31 director authority to approve a settlement or
53
6:50 PM 04/28/98 h4413c1c-16kq2
SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 compromise of tax liability, in order to
2 increase the limit on the amount of tax
3 reduction with respect to which such delegation
4 may be made; specifying a time period for which
5 the department may settle and compromise tax
6 and interest due when a taxpayer voluntarily
7 self-discloses a tax liability and authorizing
8 further settlement and compromise under certain
9 circumstances; amending s. 213.28, F.S.;
10 prescribing qualifications of certified public
11 accountants contracting with the department to
12 perform audits; amending s. 213.67, F.S.;
13 subjecting the garnishee to liability in the
14 event that property subject to the freeze is
15 transferred or disposed of by the garnishee;
16 prohibiting disposition of assets of a
17 delinquent taxpayer which come into the
18 possession of another person after that person
19 receives garnishment notice from the department
20 for a specified period; requiring the garnishee
21 to notify the department of such assets;
22 providing that the garnishment notice remains
23 in effect while a taxpayer's contest of an
24 intended levy is pending; providing a financial
25 institution receiving notice with a right of
26 setoff; amending s. 213.755, F.S.; defining
27 terms for use in any revenue law administered
28 by the department; amending s. 220.03, F.S.;
29 revising definitions; amending s. 212.0601,
30 F.S.; providing a use tax for motor vehicle
31 dealers who loan a vehicle at no charge unless
54
6:50 PM 04/28/98 h4413c1c-16kq2
SENATE AMENDMENT
Bill No. CS/HB 4413
Amendment No.
1 otherwise exempted; prohibiting a sales or use
2 tax and a rental car surcharge on a motor
3 vehicle provided at no charge to a person whose
4 vehicle is being repaired; amending s. 220.02,
5 F.S.; providing legislative intent regarding
6 qualified subchapter S subsidiaries; providing
7 effective dates, including a retroactive
8 effective date.
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