CODING: Words stricken are deletions; words underlined are additions.House Bill 0477
Florida House of Representatives - 1997 HB 477
By Representative Logan
1 A bill to be entitled
2 An act relating to tax administration; amending
3 s. 95.091, F.S.; revising time periods within
4 which the Department of Revenue and Department
5 of Business and Professional Regulation may
6 determine and assess the amount of any tax,
7 penalty, or interest due under taxes which they
8 have authority to administer; amending s.
9 213.015, F.S.; specifying additional taxpayer's
10 rights; creating s. 213.235, F.S.; providing
11 for determination of the annual rate of
12 interest applicable to tax payment
13 deficiencies; creating s. 213.255, F.S.;
14 providing for payment of interest on
15 overpayments of taxes, payment of taxes not
16 due, or taxes paid in error with respect to
17 taxes administered by the Department of Revenue
18 if refund is not made within a specified
19 period; providing requirements for refund
20 applications; requiring a bond or other
21 security under certain conditions; amending s.
22 213.34, F.S.; providing that no part of the
23 compensation of an employee or agent of the
24 state performing a tax audit shall be based on
25 amounts assessed or collected as a result of
26 the audit; amending s. 215.26, F.S.; revising
27 the time period within which application for
28 refund of taxes must be made; amending s.
29 197.172, F.S., relating to the rate of interest
30 on delinquent real and personal property taxes,
31 s. 193.1145, F.S., relating to the rate of
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1 interest on delinquent provisional property
2 taxes, s. 198.18, F.S., relating to the rate of
3 interest on delinquent estate taxes, s.
4 199.282, F.S., relating to the rate of interest
5 on delinquent intangible personal property
6 taxes, s. 201.17, F.S., relating to the rate of
7 interest on delinquent excise taxes on
8 documents, and s. 203.06, F.S., relating to the
9 rate of interest on delinquent gross receipts
10 taxes, to conform; reenacting s. 203.62, F.S.,
11 relating to the gross receipts tax on
12 interstate and international telecommunications
13 services, to incorporate the amendment to s.
14 203.06, F.S., in a reference thereto; amending
15 s. 206.44, F.S., relating to the rate of
16 interest on delinquent motor fuel taxes, to
17 conform; reenacting ss. 206.06(1), 206.94,
18 206.97, 206.9915(3), 336.021(2)(a), and
19 336.025(2)(a), F.S., relating to estimated fuel
20 taxes, tax on diesel fuel, tax on fuel and
21 other pollutants, the ninth-cent fuel tax on
22 motor and diesel fuel, and the local option tax
23 on motor and diesel fuel for county
24 transportation systems, to incorporate the
25 amendment to s. 206.44, F.S., in references
26 thereto; amending s. 207.007, F.S., relating to
27 the rate of interest on delinquent tax on the
28 operation of commercial motor vehicles, ss.
29 211.076 and 211.33, F.S., relating to the rate
30 of interest on delinquent taxes on oil and gas
31 production and severance of minerals, and s.
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1 212.12, F.S., relating to the rate of interest
2 on delinquent taxes on sales, use, and other
3 transactions, to conform; reenacting ss.
4 193.501(6)(e) and 193.505(8), F.S., relating to
5 the interest on a deferred tax liability due
6 upon a change in assessment status of certain
7 conservation or recreation land or historically
8 significant property, and s. 196.1997(7), F.S.,
9 relating to the interest on taxes which become
10 due when property is no longer eligible for a
11 historic property tax exemption, to incorporate
12 the amendment to s. 212.12, F.S., in references
13 thereto; amending s. 220.807, F.S., relating to
14 the interest rate applicable to the corporate
15 income tax code, and s. 624.5092, F.S.,
16 relating to the rate of interest on delinquent
17 insurance premium taxes, to conform; directing
18 the Department of Revenue to examine and report
19 on the impact of the act; providing effective
20 dates.
21
22 Be It Enacted by the Legislature of the State of Florida:
23
24 Section 1. Paragraph (a) of subsection (3) of section
25 95.091, Florida Statutes, is amended to read:
26 95.091 Limitation on actions to collect taxes.--
27 (3)(a)1. With the exception of taxes levied under
28 chapter 198 and tax adjustments made pursuant to s. 220.23,
29 the Department of Revenue may determine and assess the amount
30 of any tax, penalty, or interest due under any tax enumerated
31 in s. 72.011 which it has authority to administer and the
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1 Department of Business and Professional Regulation may
2 determine and assess the amount of any tax, penalty, or
3 interest due under any tax enumerated in s. 72.011 which it
4 has authority to administer:
5 a. Within 3 5 years after the date the tax is due, any
6 return with respect to the tax is due, or such return is
7 filed, whichever occurs later;
8 b. Within 4 6 years after the date the taxpayer either
9 makes a substantial underpayment of tax, or files a
10 substantially incorrect return;
11 c. At any time while the right to a refund or credit
12 of the tax is available to the taxpayer;
13 d. At any time after the taxpayer has failed to make
14 any required payment of the tax, has failed to file a required
15 return, or has filed a grossly false or fraudulent return; or
16 e. In any case in which there has been a refund of tax
17 erroneously made for any reason, within 5 years after making
18 such refund, or at any time after making such refund if it
19 appears that any part of the refund was induced by fraud or
20 the misrepresentation of a material fact.
21 2. For the purpose of this paragraph, a tax return
22 filed before the last day prescribed by law, including any
23 extension thereof, shall be deemed to have been filed on such
24 last day, and payments made prior to the last day prescribed
25 by law shall be deemed to have been paid on such last day.
26 Section 2. Effective July 1, 1997, subsection (16) is
27 added to section 213.015, Florida Statutes, 1996 Supplement,
28 and, effective January 1, 1999, subsections (17), (18), and
29 (19) are added to said section, to read:
30 213.015 Taxpayer rights.--There is created a Florida
31 Taxpayer's Bill of Rights to guarantee that the rights,
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1 privacy, and property of Florida taxpayers are adequately
2 safeguarded and protected during tax assessment, collection,
3 and enforcement processes administered under the revenue laws
4 of this state. The Taxpayer's Bill of Rights compiles, in one
5 document, brief but comprehensive statements which explain, in
6 simple, nontechnical terms, the rights and obligations of the
7 Department of Revenue and taxpayers. The rights afforded
8 taxpayers to assure that their privacy and property are
9 safeguarded and protected during tax assessment and collection
10 are available only insofar as they are implemented in other
11 parts of the Florida Statutes or rules of the Department of
12 Revenue. The rights so guaranteed Florida taxpayers in the
13 Florida Statutes and the departmental rules are:
14 (16) The right to assurance that no part of the
15 compensation of employees or agents of any governmental entity
16 in Florida, when performing tax audits, will be based on the
17 amount of tax assessed or collected as a result of the audit
18 (see ss. 213.28 and 213.34).
19 (17) The right to receive interest when a refund is
20 not paid within 90 days after receipt of a complete
21 application for refund for overpayments, payment of taxes not
22 due, or taxes paid in error (see ss. 213.255 and 220.723).
23 (18) The right to market interest rates on delinquent
24 taxes (see s. 213.235).
25 (19) The right to the same statute of limitations on
26 assessments and refunds (see ss. 95.091, 213.25, 215.26, and
27 220.727).
28 Section 3. Section 213.235, Florida Statutes, is
29 created to read:
30 213.235 Determination of interest on deficiencies.--
31
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1 (1) The annual rate of interest applicable to tax
2 payment deficiencies shall be the adjusted rate established by
3 the executive director of the department under subsection (2).
4 This annual rate of interest is applicable to all taxes
5 enumerated in s. 213.05.
6 (2) If the adjusted prime rate charged by banks,
7 rounded to the nearest full percent, during either:
8 (a) The 6-month period ending on September 30 of any
9 calendar year; or
10 (b) The 6-month period ending on March 31 of any
11 calendar year,
12
13 differs from the interest rate in effect on such date, the
14 executive director of the department shall, within 20 days,
15 establish an adjusted rate of interest equal to such adjusted
16 prime rate.
17 (3) An adjusted rate of interest established under
18 this section shall become effective:
19 (a) On January 1 of the succeeding year, if based upon
20 the adjusted prime rate for the 6-month period ending on
21 September 30; or
22 (b) On July 1 of the same calendar year, if based upon
23 the adjusted prime rate for the 6-month period ending on March
24 31.
25 (4) For the purposes of this section, "adjusted prime
26 rate charged by banks" means the average predominant prime
27 rate quoted by commercial banks to large businesses, as
28 determined by the Board of Governors of the Federal Reserve
29 System.
30
31
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1 (5) Once established, an adjusted rate of interest
2 shall remain in effect until an adjustment is made under
3 subsection (2).
4 Section 4. Section 213.255, Florida Statutes, is
5 created to read:
6 213.255 Interest.--Interest shall be paid on
7 overpayments of taxes, payment of taxes not due, or taxes paid
8 in error, subject to the following conditions:
9 (1) A refund application must be filed with the
10 department within the time specified by s. 215.26.
11 (2) A refund application shall not be processed until
12 it is determined complete. A refund application is complete
13 if it is filed on a permitted form and contains:
14 (a) The taxpayer's name, address, identifying number,
15 and signature.
16 (b) Sufficient information, whether on the application
17 or attachments, to permit mathematical verification of the
18 amount of the refund.
19 (c) The amount claimed.
20 (d) The specific grounds upon which the refund is
21 claimed.
22 (e) The taxable years or periods involved.
23 (f) A completed audit, if an audit is required by the
24 department.
25 (3) If the refund application is not complete, the
26 department shall return the application to the taxpayer with
27 instructions to include any documents needed to complete the
28 application.
29 (4) Interest shall not commence until 90 days after a
30 complete refund application has been filed and the amount of
31 overpayment has not been refunded to the taxpayer or applied
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1 as a credit to the taxpayer's account. If the department and
2 the taxpayer mutually agree that an audit of the claim is
3 necessary, interest shall not commence until the audit of the
4 claim is final.
5 (5) If a tax is adjudicated unconstitutional and
6 refunds are ordered by the court, interest shall not commence
7 on complete applications until 90 days after the adjudication
8 becomes final and unappealable or 90 days after a complete
9 application has been filed, whichever is later.
10 (6) Interest shall be paid until a date determined by
11 the department which shall be no more than 7 days prior to the
12 date of the issuance of the refund warrant by the Comptroller.
13 (7) No interest shall be paid if the department has
14 reasonable cause to believe that it could not recover the
15 amount of any refund paid in error from the person claiming
16 the refund, unless such person files a cash bond or a surety
17 bond in the amount of the refund claimed or such person makes
18 other security arrangements satisfactory to the department.
19 The cash or surety bond shall be endorsed by a surety company
20 authorized to do business in this state and shall be
21 conditioned upon payment in full of the amount of any refund
22 paid in error for any reason. The department shall provide a
23 written notice of its determination that a cash or surety bond
24 is required, in which event interest shall not commence until
25 the person filing the claim satisfies this requirement.
26 (8) The rate of interest shall be the adjusted rate
27 established pursuant to s. 213.235, except that the annual
28 rate of interest shall never be greater than 11 percent. This
29 annual rate of interest shall be applied to all refunds of
30 taxes administered by the department except for corporate
31
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1 income taxes and emergency excise taxes governed by ss.
2 220.721 and 220.723.
3 Section 5. Effective July 1, 1997, subsection (1) of
4 section 213.34, Florida Statutes, is amended to read:
5 213.34 Authority to audit.--
6 (1) The Department of Revenue shall have the authority
7 to audit and examine the accounts, books, or records of all
8 persons who are subject to a revenue law made applicable to
9 this chapter, or otherwise placed under the control and
10 administration of the department, for the purpose of
11 ascertaining the correctness of any return which has been
12 filed or payment which has been made, or for the purpose of
13 making a return where none has been made. No part of the
14 compensation of any employee or agent of the state performing
15 a tax audit shall be based on the amount of tax assessed or
16 collected as a result of the audit.
17 Section 6. Subsection (2) of section 215.26, Florida
18 Statutes, 1996 Supplement, is amended to read:
19 215.26 Repayment of funds paid into State Treasury
20 through error.--
21 (2) Application for refunds as provided by this
22 section must be filed with the Comptroller, except as
23 otherwise provided in this subsection, within 3 years after
24 the right to the refund has accrued or else the right is
25 barred. Except as provided in chapter 198 and s. 220.23, an
26 application for a refund of a tax enumerated in s. 72.011,
27 which tax was paid after September 30, 1994, must be filed
28 with the Comptroller within 5 years after the date the tax is
29 paid. The Comptroller may delegate the authority to accept an
30 application for refund to any state agency, or the judicial
31 branch, vested by law with the responsibility for the
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1 collection of any tax, license, or account due. The
2 application for refund must be on a form approved by the
3 Comptroller and must be supplemented with additional proof the
4 Comptroller deems necessary to establish the claim; provided,
5 the claim is not otherwise barred under the laws of this
6 state. Upon receipt of an application for refund, the judicial
7 branch or the state agency to which the funds were paid shall
8 make a determination of the amount due. If an application for
9 refund is denied, in whole or in part, the judicial branch or
10 such state agency shall notify the applicant stating the
11 reasons therefor. Upon approval of an application for refund,
12 the judicial branch or such state agency shall furnish the
13 Comptroller with a properly executed voucher authorizing
14 payment.
15 Section 7. Subsections (1) and (3) of section 197.172,
16 Florida Statutes, are amended to read:
17 197.172 Interest rate; calculation and minimum.--
18 (1) Real property taxes shall bear interest at the
19 adjusted rate established pursuant to s. 213.235 of 18 percent
20 per year from the date of delinquency until a certificate is
21 sold, except that the minimum charge for delinquent taxes paid
22 prior to the sale of a tax certificate shall be 3 percent.
23 (3) Personal property taxes shall bear interest at the
24 adjusted rate established pursuant to s. 213.235 of 18 percent
25 per year from the date of delinquency until paid or barred
26 under chapter 95.
27 Section 8. Paragraph (a) of subsection (10) of section
28 193.1145, Florida Statutes, is amended to read:
29 193.1145 Interim assessment rolls.--
30 (10)(a) Delinquent provisional taxes on real property
31 shall not be subject to the delinquent tax provisions of
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1 chapter 197 until such time as the assessment roll is
2 reconciled, supplemental bills are issued, and taxes on the
3 property remain delinquent. However, delinquent provisional
4 taxes on real property shall accrue interest at an annual rate
5 of 12 percent, computed in accordance with s. 197.172.
6 Interest accrued on provisional taxes shall be added to the
7 taxes, interest, costs, and charges due with respect to final
8 taxes levied. When interest begins to accrue on delinquent
9 provisional taxes, the property owner shall be given notice by
10 first-class mail.
11 (b) Delinquent provisional taxes on personal property
12 shall be subject to all applicable provisions of chapter 197.
13 Section 9. Subsection (2) of section 198.18, Florida
14 Statutes, is amended to read:
15 198.18 Failure to pay tax; penalties; delinquent or
16 deficient taxes, interest.--
17 (2) Any deficiency in tax or any tax payment not
18 received by the department on or before the due date as
19 provided in s. 198.15, in addition to any other penalties,
20 shall bear interest at the adjusted rate established pursuant
21 to s. 213.235 of 1 percent per month of the amount due from
22 the due date until paid. The department may settle or
23 compromise such interest pursuant to s. 213.21.
24 Section 10. Subsection (2) of section 199.282, Florida
25 Statutes, is amended to read:
26 199.282 Penalties for violation of this chapter.--
27 (2) If any annual or nonrecurring tax is not paid by
28 the statutory due date, then despite any extension granted
29 under s. 199.232(6), interest shall run on the unpaid balance
30 from such due date until paid at the adjusted rate established
31 pursuant to s. 213.235 of 12 percent per year.
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1 Section 11. Paragraph (c) of subsection (2) of section
2 201.17, Florida Statutes, 1996 Supplement, as amended by
3 chapter 96-395, Laws of Florida, is amended to read:
4 201.17 Penalties for failure to pay tax required.--
5 (2) If any document, instrument, or paper upon which
6 the tax under this chapter is imposed, upon audit or at time
7 of recordation, does not show the proper amount of tax paid,
8 or if the tax imposed by this chapter on any document,
9 instrument, or paper is not timely reported and paid as
10 required by s. 201.133, the person or persons liable for the
11 tax upon the document, instrument, or paper shall be subject
12 to:
13 (c) Payment of interest to the Department of Revenue,
14 accruing from the date the tax is due until paid, at the
15 adjusted rate established pursuant to s. 213.235 of 1 percent
16 per month, based on the amount of tax not paid.
17 Section 12. Section 203.06, Florida Statutes, is
18 amended to read:
19 203.06 Interest on delinquent payments.--Any payments
20 as imposed in this chapter, if not received by the Department
21 of Revenue on or before the due date as provided by law, shall
22 include, as an additional part of such amount due, interest at
23 the adjusted rate established pursuant to s. 213.235 of 1
24 percent per month, accruing from the date due until paid.
25 Section 13. For the purpose of incorporating the
26 amendment to section 203.06, Florida Statutes, in a reference
27 thereto, section 203.62, Florida Statutes, is reenacted to
28 read:
29 203.62 Applicability of specified sections of part
30 I.--The provisions of ss. 203.01, 203.012, 203.013, 203.02,
31 203.03, 203.04, 203.06, and 203.07 shall be applicable to the
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1 levy and collection of taxes imposed pursuant to this part as
2 if fully set out in this part.
3 Section 14. Subsection (2) of section 206.44, Florida
4 Statutes, is amended to read:
5 206.44 Penalty and interest for failure to report on
6 time; penalty and interest on tax deficiencies.--
7 (2) Any payment that is not received by the department
8 on or before the due date as provided in s. 206.43 shall bear
9 interest at the adjusted rate established pursuant to s.
10 213.235 of 1 percent per month, from the date due until paid.
11 Interest on any delinquent tax shall be calculated beginning
12 on the 21st day of the month for which the tax is due, except
13 as otherwise provided in this part.
14 Section 15. For the purpose of incorporating the
15 amendment to section 206.44, Florida Statutes, in a reference
16 thereto, subsection (1) of section 206.06, Florida Statutes,
17 as amended by chapter 95-417, Laws of Florida, is reenacted to
18 read:
19 206.06 Estimate of amount of fuel taxes due and
20 unpaid.--
21 (1) Whenever any terminal supplier, importer,
22 exporter, or wholesaler neglects or refuses to make and file
23 any report for any calendar month, as required by the fuel tax
24 laws of this state, or files an incorrect or fraudulent
25 report, or is in default in the payment of any fuel taxes and
26 penalties thereon payable under the laws of this state, the
27 department shall, from any information it may be able to
28 obtain from its office or elsewhere, estimate the number of
29 gallons of motor fuel with respect to which the terminal
30 supplier, importer, exporter, or wholesaler has become liable
31 for taxes under the fuel tax laws of this state and the amount
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1 of taxes due and payable thereon, to which sum shall be added
2 a penalty and interest as provided in s. 206.44.
3 Section 16. For the purpose of incorporating the
4 amendment to section 206.44, Florida Statutes, in a reference
5 thereto, section 206.94, Florida Statutes, as amended by
6 chapter 95-417, Laws of Florida, is reenacted to read:
7 206.94 Department may estimate diesel fuels sold or
8 used.--When any person neglects or refuses to file any report
9 as required by s. 206.91 or files an incorrect or fraudulent
10 report, the department shall determine, after investigation,
11 the number of gallons of diesel fuels with respect to which
12 the person has incurred liability under this part for any
13 particular period and fix the amount of taxes due and payable
14 thereon, to which taxes due shall be added the penalties and
15 interest imposed by s. 206.44 as a penalty for the default of
16 such person. The department may settle or compromise such
17 penalties pursuant to s. 213.21.
18 Section 17. For the purpose of incorporating the
19 amendment to section 206.44, Florida Statutes, in a reference
20 thereto, section 206.97, Florida Statutes, as amended by
21 chapter 95-417, Laws of Florida, is reenacted to read:
22 206.97 Applicability of specified sections of part
23 I.--The provisions of ss. 206.01, 206.02, 206.026, 206.027,
24 206.028, 206.04, 206.051, 206.052, 206.054, 206.055, 206.07,
25 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
26 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
27 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
28 206.23, 206.24, 206.25, 206.27, 206.28, 206.41, 206.415,
29 206.416, 206.43, 206.435, 206.44, 206.48, 206.49, 206.56,
30 206.59, 206.606, 206.608, 206.61, and 206.62 of part I of this
31 chapter shall, as far as lawful or practicable, be applicable
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1 to the tax herein levied and imposed and to the collection
2 thereof as if fully set out in this part. However, no
3 provision of any such section shall apply if it conflicts with
4 any provision of this part.
5 Section 18. For the purpose of incorporating the
6 amendment to section 206.44, Florida Statutes, in a reference
7 thereto, subsection (3) of section 206.9915, Florida Statutes,
8 1996 Supplement, is reenacted to read:
9 206.9915 Legislative intent and general provisions.--
10 (3) The provisions of ss. 206.01, 206.02, 206.026,
11 206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06,
12 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11,
13 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175,
14 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215,
15 206.22, 206.24, 206.27, 206.28, 206.416, 206.42, 206.425,
16 206.44, 206.48, 206.49, 206.56, 206.59, 206.86, 206.87,
17 206.872, 206.873, 206.8735, 206.874, 206.8741, 206.8745,
18 206.94, 206.945, and 206.9815 shall, as far as lawful or
19 practicable, be applicable to the levy and collection of taxes
20 imposed pursuant to this part as if fully set out in this part
21 and made expressly applicable to the taxes imposed herein.
22 Section 19. For the purpose of incorporating the
23 amendment to section 206.44, Florida Statutes, in a reference
24 thereto, paragraph (a) of subsection (2) of section 336.021,
25 Florida Statutes, 1996 Supplement, is reenacted to read:
26 336.021 County transportation system; levy of
27 ninth-cent fuel tax on motor fuel and diesel fuel.--
28 (2)(a) The tax collected by the department pursuant to
29 subsection (1) shall be transferred to the Ninth-cent Fuel Tax
30 Trust Fund, which fund is created for distribution to the
31 counties pursuant to paragraph (1)(d). The department has the
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1 authority to prescribe and publish all forms upon which
2 reports shall be made to it and other forms and records deemed
3 to be necessary for proper administration and collection of
4 the tax levied by any county and shall adopt rules necessary
5 to enforce this section, which rules shall have the full force
6 and effect of law. The provisions of ss. 206.026, 206.027,
7 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
8 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
9 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
10 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
11 206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.48,
12 206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,
13 206.8735, 206.874, 206.8741, 206.8745, 206.94, and 206.945
14 shall, as far as practicable, be applicable to the levy and
15 collection of the tax imposed pursuant to this section as if
16 fully set out in this section.
17 Section 20. Effective July 1, 1999, for the purpose of
18 incorporating the amendment to section 206.44, Florida
19 Statutes, in a reference thereto, paragraph (a) of subsection
20 (2) of section 336.021, Florida Statutes, 1996 Supplement, as
21 amended by section 17 of chapter 96-397, Laws of Florida, is
22 reenacted to read:
23 336.021 County transportation system; levy of
24 ninth-cent fuel tax on motor fuel and diesel fuel.--
25 (2)(a) The tax collected by the department pursuant to
26 subsection (1) shall be transferred to the Ninth-cent Fuel Tax
27 Trust Fund, which fund is created for distribution to the
28 counties pursuant to paragraph (1)(d). The department shall
29 deduct the administrative costs incurred by it in collecting,
30 administering, enforcing, and distributing back to the
31 counties the tax, which administrative costs may not exceed 2
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1 percent of collections authorized by this section. The total
2 administrative cost shall be prorated among those counties
3 levying the tax according to the following formula, which
4 shall be revised on July 1 of each year: Two-thirds of the
5 amount deducted shall be based on the county's proportional
6 share of the number of taxpayers who are registered and
7 required to file tax returns on June 30th of the preceding
8 state fiscal year, and one-third of the amount deducted shall
9 be based on the county's share of the total amount of the tax
10 collected during the preceding state fiscal year. The
11 department has the authority to prescribe and publish all
12 forms upon which reports shall be made to it and other forms
13 and records deemed to be necessary for proper administration
14 and collection of the tax levied by any county and shall adopt
15 rules necessary to enforce this section, which rules shall
16 have the full force and effect of law. The provisions of ss.
17 206.026, 206.027, 206.028, 206.051, 206.052, 206.054, 206.055,
18 206.06, 206.07, 206.075, 206.08, 206.09, 206.095, 206.10,
19 206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17,
20 206.175, 206.18, 206.199, 206.20, 206.204, 206.205, 206.21,
21 206.215, 206.22, 206.24, 206.27, 206.28, 206.41, 206.416,
22 206.44, 206.45, 206.48, 206.49, 206.56, 206.59, 206.626,
23 206.87, 206.872, 206.873, 206.8735, 206.874, 206.8741,
24 206.8745, 206.94, and 206.945 shall, as far as practicable, be
25 applicable to the levy and collection of the tax imposed
26 pursuant to this section as if fully set out in this section.
27 Section 21. For the purpose of incorporating the
28 amendment to section 206.44, Florida Statutes, in a reference
29 thereto, paragraph (a) of subsection (2) of section 336.025,
30 Florida Statutes, 1996 Supplement, is reenacted to read:
31
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1 336.025 County transportation system; levy of local
2 option fuel tax on motor fuel and diesel fuel.--
3 (2)(a) The tax levied pursuant to paragraph (1)(a)
4 shall be collected and remitted in the same manner provided by
5 ss. 206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to
6 paragraph (1)(b) shall be collected and remitted in the same
7 manner provided by s. 206.41(1)(e). The taxes remitted
8 pursuant to this section shall be transferred to the Local
9 Option Fuel Tax Trust Fund, which fund is created for
10 distribution to the county and eligible municipal governments
11 within the county in which the tax was collected and which
12 fund is subject to the service charge imposed in chapter 215.
13 The tax shall be distributed monthly by the department in the
14 same manner provided by s. 336.021(1)(c) and (d). The
15 department has the authority to prescribe and publish all
16 forms upon which reports shall be made to it and other forms
17 and records deemed to be necessary for proper administration
18 and collection of the taxes levied by any county and shall
19 promulgate such rules as may be necessary for the enforcement
20 of this section, which rules shall have the full force and
21 effect of law. The provisions of ss. 206.026, 206.027,
22 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
23 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
24 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
25 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
26 206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.48,
27 206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,
28 206.8735, 206.874, 206.8741, 206.94, and 206.945 shall, as far
29 as practicable, be applicable to the levy and collection of
30 taxes imposed pursuant to this section as if fully set out in
31 this section.
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1 Section 22. Effective July 1, 1999, for the purpose of
2 incorporating the amendment to section 206.44, Florida
3 Statutes, in a reference thereto, paragraph (a) of subsection
4 (2) of section 336.025, Florida Statutes, 1996 Supplement, is
5 reenacted to read:
6 336.025 County transportation system; levy of local
7 option fuel tax on motor fuel and diesel fuel.--
8 (2)(a) The tax levied pursuant to paragraph (1)(a)
9 shall be collected and remitted in the same manner provided by
10 ss. 206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to
11 paragraph (1)(b) shall be collected and remitted in the same
12 manner provided by s. 206.41(1)(e). The taxes remitted
13 pursuant to this section shall be transferred to the Local
14 Option Fuel Tax Trust Fund, which fund is created for
15 distribution to the county and eligible municipal governments
16 within the county in which the tax was collected and which
17 fund is subject to the service charge imposed in chapter 215.
18 The tax shall be distributed monthly by the department in the
19 same manner provided by s. 336.021(1)(c) and (d). The
20 department shall deduct the administrative costs incurred by
21 it in collecting, administering, enforcing, and distributing
22 back to the counties the tax, which administrative costs may
23 not exceed 2 percent of collections authorized by this
24 section. The total administrative costs shall be prorated
25 among those counties levying the tax according to the
26 following formula, which shall be revised on July 1 of each
27 year: Two-thirds of the amount deducted shall be based on the
28 county's proportional share of the number of taxpayers who are
29 registered and required to file tax returns on June 30 of the
30 preceding state fiscal year, and one-third of the amount
31 deducted shall be based on the county's share of the total
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1 amount of the tax collected during the preceding state fiscal
2 year. The department has the authority to prescribe and
3 publish all forms upon which reports shall be made to it and
4 other forms and records deemed to be necessary for proper
5 administration and collection of the taxes levied by any
6 county and shall promulgate such rules as may be necessary for
7 the enforcement of this section, which rules shall have the
8 full force and effect of law. The provisions of ss. 206.026,
9 206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06,
10 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11,
11 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175,
12 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215,
13 206.22, 206.24, 206.27, 206.28, 206.41, 206.416, 206.44,
14 206.45, 206.48, 206.49, 206.56, 206.59, 206.626, 206.87,
15 206.872, 206.873, 206.8735, 206.874, 206.8741, 206.94, and
16 206.945 shall, as far as practicable, be applicable to the
17 levy and collection of taxes imposed pursuant to this section
18 as if fully set out in this section.
19 Section 23. Subsection (2) of section 207.007, Florida
20 Statutes, is amended to read:
21 207.007 Offenses; penalties and interest.--
22 (2) In addition to any other penalties, any delinquent
23 tax shall bear interest at the adjusted rate established
24 pursuant to s. 213.235 of 1 percent per month, or fraction
25 thereof, calculated from the date the tax was due. If the
26 department enters into a cooperative reciprocal agreement
27 under the provisions of s. 207.0281, the department shall
28 collect and distribute all interest due to other jurisdictions
29 at the same rate as if such interest were due to the state.
30 Section 24. Subsection (1) of section 211.076, Florida
31 Statutes, as amended to read:
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1 211.076 Interest and penalties; failure to pay tax or
2 file return; estimated tax underpayments.--
3 (1) If any part of the tax imposed by this part is not
4 paid on or before the due date, interest shall be added to the
5 amount due at the adjusted rate established pursuant to s.
6 213.235 of 12 percent per year from the due date until the
7 date of payment.
8 Section 25. Paragraph (d) of subsection (2) of section
9 211.33, Florida Statutes, 1996 Supplement, is amended to read:
10 211.33 Administration of the tax; returns; delinquency
11 penalties and interest; departmental inspections of records.--
12 (2)
13 (d) In addition to the delinquency penalty provided in
14 paragraph (c), the department shall assess interest on the
15 unpaid balance of any such tax which becomes delinquent,
16 without regard to any extensions, at the adjusted rate
17 established pursuant to s. 213.235 of 12 percent per year,
18 from April 1 to the date of payment. Interest prescribed by
19 this paragraph shall be deemed assessed upon the assessment of
20 the tax and shall be collected and paid in the same manner.
21 Section 26. Subsection (3) of section 212.12, Florida
22 Statutes, 1996 Supplement, is amended to read:
23 212.12 Dealer's credit for collecting tax; penalties
24 for noncompliance; powers of Department of Revenue in dealing
25 with delinquents; brackets applicable to taxable transactions;
26 records required.--
27 (3) When any dealer, or other person charged herein,
28 fails to remit the tax, or any portion thereof, on or before
29 the day when such tax is required by law to be paid, there
30 shall be added to the amount due interest on at the rate of 1
31 percent per month of the amount due from the date due until
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1 paid at the adjusted rate established pursuant to s. 213.235.
2 Interest on the delinquent tax shall be calculated beginning
3 on the 21st day of the month following the month for which the
4 tax is due, except as otherwise provided in this part.
5 Section 27. For the purpose of incorporating the
6 amendment to section 212.12, Florida Statutes, 1996
7 Supplement, in a reference thereto, paragraph (e) of
8 subsection (6) of section 193.501, Florida Statutes, is
9 reenacted to read:
10 193.501 Assessment of lands subject to a conservation
11 easement, environmentally endangered lands, or lands used for
12 outdoor recreational or park purposes when land development
13 rights have been conveyed or conservation restrictions have
14 been covenanted.--
15 (6) The following terms whenever used as referred to
16 in this section have the following meanings unless a different
17 meaning is clearly indicated by the context:
18 (e) "Deferred tax liability" means an amount equal to
19 the difference between the total amount of taxes that would
20 have been due in March in each of the previous years in which
21 the conveyance or covenant was in effect if the property had
22 been assessed under the provisions of s. 193.011 and the total
23 amount of taxes actually paid in those years when the property
24 was assessed under the provisions of this section, plus
25 interest on that difference computed as provided in s.
26 212.12(3).
27 Section 28. For the purpose of incorporating the
28 amendment to section 212.12, Florida Statutes, 1996
29 Supplement, in a reference thereto, subsection (8) of section
30 193.505, Florida Statutes, is reenacted to read:
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1 193.505 Assessment of historically significant
2 property when development rights have been conveyed or
3 historic preservation restrictions have been covenanted.--
4 (8) For the purposes of this section, the term
5 "deferred tax liability" means an amount equal to the
6 difference between the total amount of taxes which would have
7 been due in March in each of the previous years in which a
8 covenant executed and accepted pursuant to this section was in
9 effect if the property had been assessed under the provisions
10 of s. 193.011 irrespective of any negative impact on fair
11 market value that restrictions imposed pursuant to this
12 section may have caused and the total amount of taxes actually
13 paid in those years, plus interest on that difference computed
14 as provided in s. 212.12(3).
15 Section 29. For the purpose of incorporating the
16 amendment to section 212.12, Florida Statutes, 1996
17 Supplement, in a reference thereto, subsection (7) of section
18 196.1997, Florida Statutes, is reenacted to read:
19 196.1997 Ad valorem tax exemptions for historic
20 properties.--
21 (7) To qualify for an exemption, the property owner
22 must enter into a covenant or agreement with the governing
23 body for the term for which the exemption is granted. The
24 form of the covenant or agreement must be established by the
25 Department of State and must require that the character of the
26 property, and the qualifying improvements to the property, be
27 maintained during the period that the exemption is granted.
28 The covenant or agreement shall be binding on the current
29 property owner, transferees, and their heirs, successors, or
30 assigns. Violation of the covenant or agreement results in
31 the property owner being subject to the payment of the
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1 differences between the total amount of taxes which would have
2 been due in March in each of the previous years in which the
3 covenant or agreement was in effect had the property not
4 received the exemption and the total amount of taxes actually
5 paid in those years, plus interest on the difference
6 calculated as provided in s. 212.12(3).
7 Section 30. Section 220.807, Florida Statutes, is
8 amended to read:
9 220.807 Determination of Rate of interest.--
10 (1) The annual rate of interest applicable to this
11 chapter shall be the adjusted rate established pursuant to s.
12 213.235 by the Executive Director of the Department of Revenue
13 under subsection (2).
14 (2) If the adjusted prime rate charged by banks,
15 rounded to the nearest full percent, during either:
16 (a) The 6-month period ending on September 30 of any
17 calendar year; or
18 (b) The 6-month period ending on March 31 of any
19 calendar year,
20
21 differs from the interest rate in effect on either such date,
22 the Executive Director of the Department of Revenue shall,
23 within 20 days, establish an adjusted rate of interest equal
24 to such adjusted prime rate.
25 (3) An adjusted rate of interest established under
26 this section shall become effective:
27 (a) On January 1 of the succeeding year, if based upon
28 the adjusted prime rate for the 6-month period ending on
29 September 30; or
30
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1 (b) On July 1 of the same calendar year, if based upon
2 the adjusted prime rate for the 6-month period ending on March
3 31.
4 (4) For the purposes of this section, "adjusted prime
5 rate charged by banks" means the average predominant prime
6 rate quoted by commercial banks to large business, as
7 determined by the Board of Governors of the Federal Reserve
8 System.
9 (5) Once established, an adjusted rate of interest
10 shall remain in effect until an adjustment is made under
11 subsection (2).
12 Section 31. Paragraph (c) of subsection (2) of section
13 624.5092, Florida Statutes, is amended to read:
14 624.5092 Administration of taxes; payments.--
15 (2)
16 (c) When any taxpayer fails to pay any amount due
17 under this section, or any portion thereof, on or before the
18 day when such tax or installment of tax is required by law to
19 be paid, there shall be added to the amount due interest at
20 the adjusted rate established pursuant to s. 213.235 of 12
21 percent per year from the date due until paid.
22 Section 32. (1) The Department of Revenue shall
23 examine the impact of this act and, by January 1, 1998, the
24 executive director of the Department of Revenue shall submit
25 to the Speaker of the House of Representatives, the President
26 of the Senate, and the chairs of the finance and taxation
27 committees of the Legislature a report containing
28 recommendations for the effective and efficient implementation
29 of this act and methods to minimize its fiscal impact. These
30 may include ways to increase voluntary compliance with the
31 state's tax laws.
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1 (2) This section shall take effect July 1, 1997.
2 Section 33. Except as otherwise provided therein, this
3 act shall take effect January 1, 1999.
4
5 *****************************************
6 HOUSE SUMMARY
7
Revises the time periods within which the Department of
8 Revenue and the Department of Business and Professional
Regulation may determine and assess the amount of any
9 tax, penalty, or interest due under taxes which they have
authority to administer.
10
11 Provides that the annual rate of interest on tax payment
deficiencies shall be a floating rate based on the prime
12 rate.
13
Provides for payment of interest on overpayments of taxes
14 administered by the Department of Revenue if refund is
not made within a specified period. Provides
15 requirements for refund applications. Revises the time
period within which a refund application must be made.
16
17 Provides that no part of the compensation of an employee
or agent of the state performing a tax audit shall be
18 based on amounts assessed or collected as a result of the
audit.
19
20 Directs the Department of Revenue to examine and report
on the impact of the act.
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