HOUSE AMENDMENT

                                                  Bill No. HB 1947

    Amendment No. 0002 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW

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11  Representative(s) Dockery offered the following:

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13         Amendment (with title amendment) 

14         On page 14, between lines 15 and 16 of the bill

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16  insert:

17         Section 1.  Section 213.755, Florida Statutes, 1998

18  Supplement, is amended to read:

19         213.755  Payment of taxes by electronic funds

20  transfer.--

21         (1)  The executive director of the Department of

22  Revenue shall have authority to require A taxpayer may elect

23  to remit taxes by electronic funds transfer. where the

24  taxpayer, including consolidated filers, is subject to tax and

25  has paid that tax in the prior state fiscal year in an amount

26  of $50,000 or more.

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

28  department, the term:

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

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

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

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    File original & 9 copies    03/24/99
    hep0001                     11:03 am         01947-0064-233271




                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1947

    Amendment No. 0002 (for drafter's use only)





 1  revenue law which the department has the responsibility for

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

 3  include any remittance unless the amount of the remittance is

 4  actually received by the department.

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

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

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

 8  prescribed date under the authority of any provision of a

 9  revenue law which the department has the responsibility of

10  regulating, controlling, and administering.

11         (3)  Solely for the purposes of administering this

12  section:

13         (a)  Taxes levied under parts I and II of chapter 206

14  shall be considered a single tax.

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

16  collection agent or dealer for the state shall nonetheless be

17  considered the taxpayer.

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20  ================ T I T L E   A M E N D M E N T ===============

21  And the title is amended as follows:

22         On page 1, line 24

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24  and insert:

25         amending s. 213.755, F.S.; relating to the

26         authority of the Department of Revenue

27         regarding payment of taxes by electronic fund

28         transfer

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    File original & 9 copies    03/24/99
    hep0001                     11:03 am         01947-0064-233271