CODING: Words stricken are deletions; words underlined are additions.
CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
CHAMBER ACTION
Senate House
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11 The Conference Committee on CS for SB 172, 1st Eng.
12 recommended the following amendment:
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14 Conference Committee Amendment (with title amendment)
15 Delete everything after the enacting clause,
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17 and insert:
18 Section 1. Subsections (3) and (4) of section 95.091,
19 Florida Statutes, are amended to read:
20 95.091 Limitation on actions to collect taxes.--
21 (3)(a)1. With the exception of taxes levied under
22 chapter 198 and tax adjustments made pursuant to s. 220.23,
23 the Department of Revenue may determine and assess the amount
24 of any tax, penalty, or interest due under any tax enumerated
25 in s. 72.011 which it has authority to administer and the
26 Department of Business and Professional Regulation may
27 determine and assess the amount of any tax, penalty, or
28 interest due under any tax enumerated in s. 72.011 which it
29 has authority to administer:
30 1.a. For taxes due before July 1, 1999, within 5 years
31 after the date the tax is due, any return with respect to the
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 tax is due, or such return is filed, whichever occurs later;
2 and for taxes due on or after July 1, 1999, within 3 years
3 after the date the tax is due, any return with respect to the
4 tax is due, or such return is filed, whichever occurs later;
5 2.b. For taxes due before July 1, 1999, within 6 years
6 after the date the taxpayer either makes a substantial
7 underpayment of tax, or files a substantially incorrect
8 return;
9 3.c. At any time while the right to a refund or credit
10 of the tax is available to the taxpayer;
11 4. For taxes due before July 1, 1999, at any time
12 after the taxpayer has filed a grossly false return;
13 5.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,
16 except that for taxes due on or after July 1, 1999, the
17 limitation prescribed in sub-subparagraph a. applies if the
18 taxpayer has disclosed in writing the tax liability to the
19 department before the department has contacted the taxpayer;
20 or
21 6.e. In any case in which there has been a refund of
22 tax erroneously made for any reason:
23 a. For refunds made before July 1, 1999, within 5
24 years after making such refund; and
25 b. For refunds made on or after July 1, 1999, within 3
26 years after making such refund,
27
28 or at any time after making such refund if it appears that any
29 part of the refund was induced by fraud or the
30 misrepresentation of a material fact.
31 (b)2. For the purpose of this paragraph, a tax return
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 filed before the last day prescribed by law, including any
2 extension thereof, shall be deemed to have been filed on such
3 last day, and payments made prior to the last day prescribed
4 by law shall be deemed to have been paid on such last day.
5 (b) The limitations in this subsection shall be tolled
6 for a period of 2 years if the Department of Revenue has
7 issued a notice of intent to conduct an audit or investigation
8 of the taxpayer's account within the applicable period of time
9 as specified in this subsection. The department shall
10 commence an audit within 120 days after it issues a notice of
11 intent to conduct an audit, unless the taxpayer requests a
12 delay. If the taxpayer does not request a delay and the
13 department does not begin the audit within 120 days after
14 issuing the notice, the tolling period shall terminate.
15 (4) If administrative or judicial proceedings for
16 review of the tax assessment or collection are initiated by a
17 taxpayer begun within the a period of limitation prescribed in
18 this section, the running of the period shall be tolled during
19 the pendency of the proceeding. Administrative proceedings
20 shall include taxpayer protest proceedings initiated under s.
21 213.21 and department rules.
22 Section 2. Section 193.063, Florida Statutes, is
23 amended to read:
24 193.063 Extension of date for filing tangible personal
25 property tax returns.--The property appraiser shall grant an
26 extension for the filing of a tangible personal property tax
27 return for 30 days and may, at her or his discretion, grant an
28 additional extension for the filing of a tangible personal
29 property tax return for up to 15 additional 45 days. A request
30 for extension must be made in time for the property appraiser
31 to consider the request and act on it before the regular due
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 date of the return. However, a property appraiser may not
2 require that a request for extension be made more than 10 days
3 before the due date of the return. A request for extension, at
4 the option of the property appraiser, shall must include any
5 or all of the following: the name of the taxable entity, the
6 tax identification number of the taxable entity, and the
7 reason a discretionary an extension should be granted.
8 Section 3. Effective February 1, 2000, paragraph (b)
9 of subsection (1) of section 212.07, Florida Statutes, 1998
10 Supplement, is amended to read:
11 212.07 Sales, storage, use tax; tax added to purchase
12 price; dealer not to absorb; liability of purchasers who
13 cannot prove payment of the tax; penalties; general
14 exemptions.--
15 (1)
16 (b) A resale must be in strict compliance with s.
17 212.18 and the rules and regulations, and any dealer who makes
18 a sale for resale which is not in strict compliance with s.
19 212.18 and the rules and regulations shall himself or herself
20 be liable for and pay the tax. A dealer who makes a sale for
21 resale shall document the exempt status of the transaction, as
22 established by rules adopted by the department, by retaining a
23 copy of the purchaser's resale certificate. In lieu of
24 maintaining a copy of the certificate, a dealer may document,
25 before the sale, an authorization number provided by the
26 department electronically or telephonically, or by other means
27 established by the department by rule. The department may
28 adopt rules that provide that, for purchasers who continually
29 purchase on account from a dealer, the dealer may rely on a
30 resale certificate issued under s. 212.18(3)(c) which is valid
31 at the time of receipt from the purchaser, without seeking
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 annual verification of the resale certificate. A dealer may,
2 through the informal protest provided for in s. 213.21 and the
3 rules of the Department of Revenue, provide the department
4 with evidence of the exempt status of a sale. The Department
5 of Revenue shall adopt rules which provide that valid resale
6 certificates and Consumer certificates of exemption executed
7 by those dealers or exempt entities that which were registered
8 with the department at the time of sale, resale certificates
9 provided by purchasers who were active dealers at the time of
10 sale, and verification by the department of a purchaser's
11 active dealer status at the time of sale in lieu of a resale
12 certificate shall be accepted by the department when submitted
13 during the protest period, but may not be accepted in any
14 proceeding under chapter 120 or any circuit court action
15 instituted under chapter 72.
16 Section 4. Effective January 1, 2000, subsection (3)
17 of section 212.18, Florida Statutes, 1998 Supplement, is
18 amended to read:
19 212.18 Administration of law; registration of dealers;
20 rules.--
21 (3)(a) Every person desiring to engage in or conduct
22 business in this state as a dealer, as defined in this
23 chapter, or to lease, rent, or let or grant licenses in living
24 quarters or sleeping or housekeeping accommodations in hotels,
25 apartment houses, roominghouses, or tourist or trailer camps
26 that are subject to tax under s. 212.03, or to lease, rent, or
27 let or grant licenses in real property, as defined in this
28 chapter, and every person who sells or receives anything of
29 value by way of admissions, must file with the department an
30 application for a certificate of registration for each place
31 of business, showing the names of the persons who have
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 interests in such business and their residences, the address
2 of the business, and such other data as the department may
3 reasonably require. However, owners and operators of vending
4 machines or newspaper rack machines are required to obtain
5 only one certificate of registration for each county in which
6 such machines are located. The department, by rule, may
7 authorize a dealer that uses independent sellers to sell its
8 merchandise to remit tax on the retail sales price charged to
9 the ultimate consumer in lieu of having the independent seller
10 register as a dealer and remit the tax. The department may
11 appoint the county tax collector as the department's agent to
12 accept applications for registrations. The application must be
13 made to the department before the person, firm, copartnership,
14 or corporation may engage in such business, and it must be
15 accompanied by a registration fee of $5. However, a
16 registration fee is not required to accompany an application
17 to engage in or conduct business to make mail order sales.
18 (b) The department, upon receipt of such application,
19 will grant to the applicant a separate certificate of
20 registration for each place of business, which certificate may
21 be canceled by the department or its designated assistants for
22 any failure by the certificateholder to comply with any of the
23 provisions of this chapter. The certificate is not assignable
24 and is valid only for the person, firm, copartnership, or
25 corporation to which issued. The certificate must be placed in
26 a conspicuous place in the business or businesses for which it
27 is issued and must be displayed at all times. Except as
28 provided in this subsection paragraph, no person shall engage
29 in business as a dealer or in leasing, renting, or letting of
30 or granting licenses in living quarters or sleeping or
31 housekeeping accommodations in hotels, apartment houses,
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 roominghouses, tourist or trailer camps, or real property as
2 hereinbefore defined, nor shall any person sell or receive
3 anything of value by way of admissions, without first having
4 obtained such a certificate or after such certificate has been
5 canceled; no person shall receive any license from any
6 authority within the state to engage in any such business
7 without first having obtained such a certificate or after such
8 certificate has been canceled. The engaging in the business of
9 selling or leasing tangible personal property or services or
10 as a dealer, as defined in this chapter, or the engaging in
11 leasing, renting, or letting of or granting licenses in living
12 quarters or sleeping or housekeeping accommodations in hotels,
13 apartment houses, roominghouses, or tourist or trailer camps
14 that are taxable under this chapter, or real property, or the
15 engaging in the business of selling or receiving anything of
16 value by way of admissions, without such certificate first
17 being obtained or after such certificate has been canceled by
18 the department, is prohibited. The failure or refusal of any
19 person, firm, copartnership, or corporation to so qualify when
20 required hereunder is a misdemeanor of the first degree,
21 punishable as provided in s. 775.082 or s. 775.083, or subject
22 to injunctive proceedings as provided by law. Such failure or
23 refusal also subjects the offender to a $100 initial
24 registration fee in lieu of the $5 registration fee authorized
25 in this paragraph (a). However, the department may waive the
26 increase in the registration fee if it is determined by the
27 department that the failure to register was due to reasonable
28 cause and not to willful negligence, willful neglect, or
29 fraud.
30 (c) In addition to the certificate of registration,
31 the department shall provide to each newly registered dealer
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 an initial resale certificate that is valid for the remainder
2 of the period of issuance. The department shall provide each
3 active dealer with an annual resale certificate. As used in
4 this section, the term "active dealer" means a person who is
5 currently registered with the department and who complies with
6 the requirement to file at least once during each applicable
7 reporting period.
8 (d)(b) The department may revoke any dealer's
9 certificate of registration when the dealer fails to comply
10 with this chapter. Prior to revocation of a dealer's
11 certificate of registration, the department must schedule an
12 informal conference at which the dealer may present evidence
13 regarding the department's intended revocation or enter into a
14 compliance agreement with the department. The department must
15 notify the dealer of its intended action and the time, place,
16 and date of the scheduled informal conference by written
17 notification sent by United States mail to the dealer's last
18 known address of record furnished by the dealer on a form
19 prescribed by the department. The dealer is required to attend
20 the informal conference and present evidence refuting the
21 department's intended revocation or enter into a compliance
22 agreement with the department which resolves the dealer's
23 failure to comply with this chapter. The department shall
24 issue an administrative complaint under s. 120.60 if the
25 dealer fails to attend the department's informal conference,
26 fails to enter into a compliance agreement with the department
27 resolving the dealer's noncompliance with this chapter, or
28 fails to comply with the executed compliance agreement.
29 (e)(c) As used in this paragraph, the term "exhibitor"
30 means a person who enters into an agreement authorizing the
31 display of tangible personal property or services at a
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 convention or a trade show. The following provisions apply to
2 the registration of exhibitors as dealers under this chapter:
3 1. An exhibitor whose agreement prohibits the sale of
4 tangible personal property or services subject to the tax
5 imposed in this chapter is not required to register as a
6 dealer.
7 2. An exhibitor whose agreement provides for the sale
8 at wholesale only of tangible personal property or services
9 subject to the tax imposed in this chapter must obtain a
10 resale certificate from the purchasing dealer but is not
11 required to register as a dealer.
12 3. An exhibitor whose agreement authorizes the retail
13 sale of tangible personal property or services subject to the
14 tax imposed in this chapter must register as a dealer and
15 collect the tax imposed under this chapter on such sales.
16 4. Any exhibitor who makes a mail order sale pursuant
17 to s. 212.0596 must register as a dealer.
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19 Any person who conducts a convention or a trade show must make
20 their exhibitor's agreements available to the department for
21 inspection and copying.
22 Section 5. Effective January 1, 2000, paragraph (a) of
23 subsection (1) and subsection (4) of section 212.11, Florida
24 Statutes, 1998 Supplement, are amended to read:
25 212.11 Tax returns and regulations.--
26 (1)(a) Each dealer shall calculate his or her
27 estimated tax liability for any month by one of the following
28 methods:
29 1. Sixty Sixty-six percent of the current month's
30 liability pursuant to this chapter as shown on the tax return;
31 2. Sixty Sixty-six percent of the tax reported on the
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 tax return pursuant to this chapter by a dealer for the
2 taxable transactions occurring during the corresponding month
3 of the preceding calendar year; or
4 3. Sixty Sixty-six percent of the average tax
5 liability pursuant to this chapter for those months during the
6 preceding calendar year in which the dealer reported taxable
7 transactions.
8 (4)(a) Each dealer who is subject to the tax imposed
9 by this chapter and who paid such tax for the preceding state
10 fiscal year in an amount greater than or equal to $200,000
11 $100,000 shall calculate the amount of estimated tax due
12 pursuant to this section for any month as provided in
13 paragraph (1)(a).
14 (b) The amount of any estimated tax shall be due,
15 payable, and remitted by electronic funds transfer by the 20th
16 day of the month for which it is estimated. The difference
17 between the amount of estimated tax paid and the actual amount
18 of tax due under this chapter for such month shall be due and
19 payable by the first day of the following month and remitted
20 by electronic funds transfer by the 20th day thereof.
21 (c) Any dealer who is eligible to file a consolidated
22 return and who paid the tax imposed by this chapter for the
23 immediately preceding state fiscal year in an amount greater
24 than or equal to $200,000 $100,000 or would have paid the tax
25 in such amount if he or she had filed a consolidated return
26 shall be subject to the provisions of this subsection
27 notwithstanding an election by the dealer in any month to file
28 a separate return.
29 (d) A dealer engaged in the business of selling boats,
30 motor vehicles, or aircraft who made at least one sale of a
31 boat, motor vehicle, or aircraft with a sales price of
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 $200,000 $100,000 or greater in the previous state fiscal year
2 may qualify for payment of estimated sales tax pursuant to the
3 provisions of this paragraph. To qualify, a dealer must apply
4 annually to the department prior to October 1, and, if
5 qualified, the department must grant the application for
6 payment of estimated sales tax pursuant to this paragraph for
7 the following calendar year. In lieu of the method for
8 calculating estimated sales tax liability pursuant to
9 subparagraph (1)(a)3., a qualified dealer must calculate that
10 option as 60 66 percent of the average tax liability pursuant
11 to this chapter for all sales excluding the sale of each boat,
12 motor vehicle, or aircraft with a sales price of $200,000
13 $100,000 or greater during the state fiscal year ending the
14 year in which the application is made. A qualified dealer
15 must also remit the sales tax for each sale of a boat, motor
16 vehicle, or aircraft with a sales price of $200,000 $100,000
17 or greater by either electronic funds transfer on the date of
18 the sale or on a form prescribed by the department and
19 postmarked on the date of the sale.
20 (e) The penalty provisions of this chapter, except s.
21 212.12(2)(c), apply to the provisions of this subsection.
22 Section 6. Effective January 1, 2000, subsection (10)
23 of section 213.053, Florida Statutes, 1998 Supplement, is
24 amended to read:
25 213.053 Confidentiality and information sharing.--
26 (10) Notwithstanding any other provision of this
27 section, with respect to a request for verification of a
28 certificate of registration issued pursuant to s. 212.18 to a
29 specified dealer or taxpayer or with respect to a request by a
30 law enforcement officer for verification of a certificate of
31 registration issued pursuant to s. 538.09 to a specified
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 secondhand dealer or pursuant to s. 538.25 to a specified
2 secondary metals recycler, the department may disclose whether
3 the specified person holds a valid certificate or whether a
4 specified certificate number is valid, canceled, inactive, or
5 invalid and the name of the holder of the such certificate.
6 This subsection shall not be construed to create a duty to
7 request verification of any certificate of registration.
8 Section 7. Effective January 1, 2000, section 213.235,
9 Florida Statutes, is created to read:
10 213.235 Determination of interest on deficiencies.--
11 (1) Notwithstanding any other provision of law, the
12 annual rate of interest applicable to tax payment deficiencies
13 that arise on or after January 1, 2000, shall be the adjusted
14 rate established by the executive director of the department
15 under subsection (2), unless a lower rate for the particular
16 tax is specifically provided for in law, in which case the
17 lower rate applies. This annual rate of interest applies to
18 all taxes enumerated in s. 213.05.
19 (2) If the adjusted prime rate charged by banks,
20 rounded to the nearest full percent, during either:
21 (a) The 6-month period ending on September 30 of any
22 calendar year, or
23 (b) The 6-month period ending on March 31 of any
24 calendar year
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26 differs from the interest rate in effect on either such date,
27 the executive director of the department shall, within 20
28 days, establish an adjusted rate of interest equal to such
29 adjusted prime rate.
30 (3) An adjusted rate of interest established under
31 this section becomes effective:
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 (a) On January 1 of the succeeding year, if based upon
2 the adjusted prime rate for the 6-month period ending on
3 September 30; or
4 (b) On July 1 of the same calendar year, if based upon
5 the adjusted prime rate for the 6-month period ending on March
6 31.
7 (4) As used in this section, the term "adjusted prime
8 rate charged by banks" means the average predominant prime
9 rate quoted by commercial banks to large businesses, as
10 determined by the Board of Governors of the Federal Reserve
11 System.
12 (5) Once established, an adjusted rate of interest
13 remains in effect until further adjusted under subsection (2).
14 (6) The interest rate determined for the 6-month
15 period pursuant to this section shall apply only to taxes,
16 returns, and information reports due during the same 6-month
17 period, regardless of the interest rate that is in effect at
18 the time an audit or other taxpayer review is conducted.
19 Section 8. Section 213.345, Florida Statutes, is
20 created to read:
21 213.345 Tolling of periods during an audit.--The
22 limitations in s. 95.091(3) and the period for filing a claim
23 for refund as required by s. 215.26(2) shall be tolled for a
24 period of 1 year if the Department of Revenue has, on or after
25 July 1, 1999, issued a notice of intent to conduct an audit or
26 investigation of the taxpayer's account within the applicable
27 period of time. The department must commence an audit within
28 120 days after it issues a notice of intent to conduct an
29 audit, unless the taxpayer requests a delay. If the taxpayer
30 does not request a delay and the department does not begin the
31 audit within 120 days after issuing the notice, the tolling
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 period shall terminate unless the taxpayer and the department
2 enter into an agreement to extend the period pursuant to s.
3 213.23.
4 Section 9. Effective January 1, 2000, section 213.255,
5 Florida Statutes, is 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 (3) Within 30 days after receipt of the refund
24 application, the department shall examine the application and
25 notify the applicant of any apparent errors or omissions and
26 request any additional information the department is permitted
27 by law to require. An application shall be considered
28 complete upon receipt of all requested information and
29 correction of any error or omission for which the applicant
30 was timely notified, or when the time for such notification
31 has expired, whichever is later.
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 (4) Interest shall not commence until 90 days after a
2 complete refund application has been filed and the amount of
3 overpayment has not been refunded to the taxpayer or applied
4 as a credit to the taxpayer's account. If the department and
5 the taxpayer mutually agree that an audit or verification is
6 necessary in order to determine the taxpayer's entitlement to
7 the refund, interest shall not commence until the audit or
8 verification of the claim is final.
9 (5) If a tax is adjudicated unconstitutional and
10 refunds are ordered by the court, interest shall not commence
11 on complete applications until 90 days after the adjudication
12 becomes final and unappealable or 90 days after a complete
13 application has been filed, whichever is later.
14 (6) Interest shall be paid until a date determined by
15 the department which shall be no more than 7 days prior to the
16 date of the issuance of the refund warrant by the Comptroller.
17 (7) If the department intends to pay a refund claim
18 prior to completion of an audit, the department may condition
19 its payment of the refund claim upon the person filing a cash
20 bond or surety bond in the amount of the refund claimed or
21 making such other security arrangements satisfactory to
22 protect the state's interests. The department may impose this
23 condition only when it has reasonable cause to believe that it
24 could not recover the amount of any refund paid in error from
25 the person claiming the refund. The cash or surety bond shall
26 be endorsed by a surety company authorized to do business in
27 this state and shall be conditioned upon payment in full of
28 the amount of any refund paid in error for any reason. The
29 department shall provide a written notice of its determination
30 that a cash or surety bond is required as a condition of
31 payment prior to audit, in which event interest shall not
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 commence until the person filing the claim satisfies this
2 requirement. Such bond shall remain in place while the
3 department retains a right pursuant to s. 95.091(3) to audit
4 the refund claim. Upon completion of an audit of the claim,
5 the department shall agree to a reduction in the bond amount
6 equal to the portion of the refund claim approved by the
7 department.
8 (8) Nothing in this section is intended to alter the
9 department's right to audit or verify refund claims either
10 before or after they are paid.
11 (9) In the event that the department pays a refund
12 claim that is later determined to have been paid in error, the
13 person to whom the refund was paid shall be assessed interest
14 on the amount of the erroneous refund payment, commencing with
15 the date of the erroneous payment and continuing until the
16 erroneous payment amount is repaid to the department. If the
17 department determines that the erroneous refund claim was not
18 due to reasonable cause, there shall be added a penalty in the
19 amount of 10 percent of the erroneously refunded tax. If the
20 department determines that the erroneous refund claim was due
21 to fraud, there shall be added a penalty in the amount of 100
22 percent of the erroneously refunded tax.
23 (10) The provisions of this section shall apply with
24 regard to refund claims filed on or after January 1, 2000, and
25 beginning July 1, 2000, shall apply with regard to any then
26 pending refund claims that were filed with the department
27 prior to January 1, 2000.
28 (11) The department is authorized to adopt such rules,
29 not inconsistent with the provisions of this section, as are
30 necessary for the implemention of this section including, but
31 not limited to, rules establishing the information necessary
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 for a complete refund application, the procedures for denying
2 an incomplete application, and the standards and guidelines to
3 be applied in determining when to require a bond under the
4 provisions of subsection (7).
5 (12) The rate of interest shall be the adjusted rate
6 established pursuant to s. 213.235, except that the annual
7 rate of interest shall never be greater than 11 percent. This
8 annual rate of interest shall be applied to all refunds of
9 taxes administered by the department except for corporate
10 income taxes and emergency excise taxes governed by ss.
11 220.721 and 220.723.
12 Section 10. Subsection (2) of section 215.26, Florida
13 Statutes, is amended to read:
14 215.26 Repayment of funds paid into State Treasury
15 through error.--
16 (2) Application for refunds as provided by this
17 section must be filed with the Comptroller, except as
18 otherwise provided in this subsection, within 3 years after
19 the right to the refund has accrued or else the right is
20 barred. Except as provided in chapter 198 and s. 220.23, an
21 application for a refund of a tax enumerated in s. 72.011,
22 which tax was paid after September 30, 1994, and before July
23 1, 1999, must be filed with the Comptroller within 5 years
24 after the date the tax is paid, and within 3 years after the
25 date the tax was paid for taxes paid on or after July 1, 1999.
26 The Comptroller may delegate the authority to accept an
27 application for refund to any state agency, or the judicial
28 branch, vested by law with the responsibility for the
29 collection of any tax, license, or account due. The
30 application for refund must be on a form approved by the
31 Comptroller and must be supplemented with additional proof the
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 Comptroller deems necessary to establish the claim; provided,
2 the claim is not otherwise barred under the laws of this
3 state. Upon receipt of an application for refund, the judicial
4 branch or the state agency to which the funds were paid shall
5 make a determination of the amount due. If an application for
6 refund is denied, in whole or in part, the judicial branch or
7 such state agency shall notify the applicant stating the
8 reasons therefor. Upon approval of an application for refund,
9 the judicial branch or such state agency shall furnish the
10 Comptroller with a properly executed voucher authorizing
11 payment.
12 Section 11. Effective January 1, 2000, the Department
13 of Revenue shall establish a toll-free number for the
14 verification of valid registration numbers and resale
15 certificates. The system must be adequate to guarantee a low
16 busy rate, must respond to keypad inquiries, and must provide
17 data that is updated daily.
18 Section 12. The Department of Revenue shall establish
19 a system, effective January 1, 2000, for receiving information
20 from dealers regarding certificate numbers of those who are
21 seeking to make purchases for resale. The department must
22 provide such dealers, free of charge, with verification of
23 those numbers that are canceled or invalid.
24 Section 13. Effective July 1, 1999, the Department of
25 Revenue shall expand its dealer education program regarding
26 the proper use of resale certificates. The expansion must
27 include, but need not be limited to, revision of the
28 registration application for clarity, development of
29 industry-specific brochures, development of a media campaign
30 to heighten awareness of resale fraud and its consequences,
31 outreach to business and professional organizations, and
18
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 creation of seminars and continuing-education programs for
2 taxpayers and licensed professionals.
3 Section 14. Effective September 1, 1999, subsection
4 (1) of section 561.501, Florida Statutes, is amended to read:
5 561.501 Surcharge on sale of alcoholic beverages for
6 consumption on the premises; penalty.--
7 (1) Notwithstanding s. 561.50 or any other provision
8 of the Beverage Law, a surcharge of 6.67 10 cents is imposed
9 upon each ounce of liquor and each 4 ounces of wine, a
10 surcharge of 4 6 cents is imposed on each 12 ounces of cider,
11 and a surcharge of 2.67 4 cents is imposed on each 12 ounces
12 of beer sold at retail for consumption on premises licensed by
13 the division as an alcoholic beverage vendor.
14 Section 15. Effective September 1, 1999, paragraph (a)
15 of subsection (4) of section 561.121, Florida Statutes, is
16 amended to read:
17 561.121 Deposit of revenue.--
18 (4) State funds collected pursuant to s. 561.501 shall
19 be paid into the State Treasury and credited to the following
20 accounts:
21 (a) Thirteen and six-tenths percent Nine and
22 eight-tenths of the surcharge on the sale of alcoholic
23 beverages for consumption on premises shall be transferred to
24 the Children and Adolescents Substance Abuse Trust Fund, which
25 shall remain with the Department of Children and Family Health
26 and Rehabilitative Services for the purpose of funding
27 programs directed at reducing and eliminating substance abuse
28 problems among children and adolescents.
29 Section 16. A school impact fee or an increase in a
30 school impact fee shall take effect as scheduled where the
31 ordinance was adopted prior to May 1, 1999. However, a new
19
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 impact fee or an increase to an existing school impact fee
2 adopted by a county ordinance subsequent to May 1, 1999, shall
3 not take effect until July 1, 2000.
4 Section 17.
5 (1) Effective upon this act becoming a law, the
6 Florida School Construction Finance Commission is created, to
7 serve through June 30, 2000.
8 (2)(a) The Commission is to be composed of the
9 following 15 members, who must be appointed within 30 days
10 after the effective date of this section:
11 1. Six members selected by the Governor, none of whom
12 may be a member of the Legislature at the time of appointment,
13 as follows: one member of a local school board, and five
14 members at large.
15 2. Four members selected by the President of the
16 Senate as follows: one member of the majority party and one
17 member of the minority party of the Senate, one member of a
18 local school board, and one member at large.
19 3. Four members selected by the Speaker of the House
20 of Representatives, as follows: one member of the majority
21 party and one member of the minority party of the House of
22 Representatives, one member of a local school board, and one
23 member at large.
24 4. The Commissioner of Education or the Commissioner's
25 designee.
26 (b) Vacancies in the membership of the commission are
27 to be filled in the same manner as the original appointments.
28 (c) All state agencies are directed to cooperate with
29 and assist the commission to the fullest extent possible. All
30 local governments are encouraged to assist and cooperate with
31 the commission as necessary.
20
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 (d) The Legislative Committee on Intergovernmental
2 Relations is authorized to employ technical support and to
3 expend funds appropriated to the committee for carrying out
4 the official duties of the commission.
5 (e) Commission members shall not receive remuneration
6 for their services, but are entitled to be reimbursed by the
7 Legislative Committee on Intergovernmental Relations for
8 travel and per diem expenses in accordance with section
9 112.061, Florida Statutes.
10 (3)(a) The commission shall act as an advisory and
11 recommendatory body to the Governor and the Legislature.
12 (b) The commission shall convene its initial meeting
13 within 60 days after the effective date of this section. At
14 its initial meeting, the commission shall select a chair and
15 shall adopted rules of procedure. Thereafter, the commission
16 shall convene at the call of its chair.
17 (c) The commission shall study alternative methods of
18 funding school construction and the pros and cons of each
19 method of funding.
20 (d) The commission shall formulate revenue policies
21 that consider such construction revenue needs, the
22 availability of alternative funding mechanisms, and other
23 accepted policy goals, including fairness and ease of
24 administration.
25 (e) The commission shall issue a report to the
26 Governor, the President of the Senate, and The Speaker of the
27 House of Representatives by February 1, 2000, summarizing its
28 findings, stating its conclusions, and presenting its
29 recommendations.
30 Section 18. The sum of $150,000 is appropriated to the
31 Legislative Committee on Intergovernmental Relations from the
21
5:47 PM 04/15/99 c0172c-01
CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 General Revenue Fund to be used for the Florida School
2 Construction Financing Commission.
3 Section 19. (1) There is appropriated from the
4 General Revenue Fund to the Department of Revenue in fiscal
5 year 1999-2000, to be used in implementing the changes to the
6 resale certificate and related provisions of this act:
7 (2) One and one-half full-time-equivalent positions
8 and the sum of $211,065 to be used for salaries, benefits, and
9 expenses; and
10 (3) The sum of $23,455 to be used for operating
11 capital outlay.
12 Section 20. Section 218.251, Florida Statutes, is
13 created to read:
14 218.251 Revenue sharing with consolidated
15 governments.--
16 (1) Beginning in state fiscal year 1999-2000, an
17 additional distribution in the amount of $6.24 times the
18 population shall be annually appropriated to any consolidated
19 government, as provided by s. 3, Article VIII of the State
20 Constitution. In order to be eligible for this distribution,
21 such consolidation must have occurred prior to January 1,
22 1999. This distribution shall be subject to annual
23 appropriation.
24 (2) As used in this section, the term "population"
25 refers to the latest official population of the consolidated
26 government determined pursuant to s. 186.901.
27 Section 21. Except as otherwise expressly provided in
28 this act, this act shall take effect July 1, 1999.
29
30
31
22
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 Delete everything before the enacting clause, delete
4
5 and insert:
6 A bill to be entitled
7 An act relating to taxation; amending ss.
8 95.091, 193.063, 212.07, 212.11, 212.18,
9 213.053, 215.26, 561.501, 561.121, F.S.;
10 creating ss. 213.235, 213.245, 213.255,
11 213.251, F.S.; amending certain statutes of
12 limitations; reducing the period for tolling of
13 the statute of limitations; prescribing
14 circumstances for the tolling of the statute of
15 limitations as a result of administrative or
16 judicial proceedings; providing for an
17 extension for filing tangible personal property
18 tax returns; providing for the annual issuance
19 of resale certificates to active accounts;
20 prescribing the methods by which dealers are to
21 calculate their estimated tax liability;
22 increasing the minimum threshold for requiring
23 payment of estimated taxes; authorizing the
24 Department of Revenue to disclose to a dealer
25 or taxpayer whether a specified certificate is
26 active, canceled, inactive, or invalid;
27 providing for periodic adjustment of the rate
28 of interest to be charged on certain tax
29 deficiencies; providing circumstances under
30 which the Department of Revenue is to pay
31 interest to the taxpayer; specifying when
23
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CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 172, 1st Eng.
Amendment No. 1
1 applications for refunds must be filed;
2 directing the Department of Revenue to
3 establish a toll-free number for the
4 verification of valid registration numbers and
5 resale certificates; directing the Department
6 of Revenue to establish a system for receiving
7 information from dealers regarding certificate
8 numbers; directing the Department of Revenue to
9 expand its dealer education program regarding
10 the proper use of resale certificates; reducing
11 the surcharges on liquor, wine, cider, and beer
12 sold for consumption on the premises;
13 increasing the portion of the surcharge which
14 is transferred to the Children and Adolescents
15 Substance Abuse Trust Fund; creating the
16 Florida School Construction Financing
17 Commission; providing appropriations;
18 authorizing an annual distribution to
19 consolidated governments; providing effective
20 dates.
21
22
23
24
25
26
27
28
29
30
31
24
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