CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
Bill No. HB 537
Amendment No. 001 (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 The Committee on Finance & Taxation offered the following:
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13 Amendment (with title amendment)
14 On page 1, lines 27-31 and
15 On page 2, lines 1-31, and
16 On page 3, lines 1-18,
17 remove from the bill: all of said lines
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19 and insert in lieu thereof:
20 divisor is shall be equal to the sum of 1.0665 for beverage
21 items, 1.0645 for beverage and food items, or 1.0659 for other
22 items of tangible personal property, except that for counties
23 with a 0.5 percent sales surtax rate the divisor is shall be
24 equal to the sum of 1.0686 for beverage and food items or
25 1.0707 for beverages and other items of tangible personal
26 property, 1.0686 for food items; for counties with a 0.75
27 percent sales surtax rate the divisor is equal to the sum of
28 1.0706 for beverage and food items or 1.0727 for other items
29 of tangible personal property; for counties with a 1 percent
30 sales surtax rate the divisor is shall be equal to the sum of
31 1.0726 for beverage and food items or 1.0749 for beverages and
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File original & 9 copies 04/16/99
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HOUSE AMENDMENT
Bill No. HB 537
Amendment No. 001 (for drafter's use only)
1 other items of tangible personal property, or 1.0726 for food
2 items; and for counties with a 1.5 percent sales surtax rate
3 the divisor is shall be equal to the sum of 1.0767 for
4 beverage and food items or 1.0791 for beverages and other
5 items of tangible personal property or 1.0767 for food items.
6 However, the amount of the tax to be paid on natural fluid
7 milk, homogenized milk, pasteurized milk, whole milk,
8 chocolate milk, or similar milk products, natural fruit
9 juices, or natural vegetable juices shall be calculated using
10 the divisor that is specified for food items. If an operator
11 cannot account for each type of item sold through a vending
12 machine, the highest tax rate shall be used for all products
13 sold through that machine.
14 (5)(a) Each operator who purchases food or beverages
15 for resale in vending machines shall annually provide to the
16 dealer from whom the items are purchased a certificate on a
17 form prescribed and issued by the department. The certificate
18 must affirmatively state that the purchaser is a vending
19 machine operator. The certificate shall initially be provided
20 upon the first transaction between the parties and by November
21 1 of each year thereafter.
22 (b) A penalty of $250 is imposed on any operator who
23 fails to comply with the requirements of this subsection or
24 who provides the dealer with false information. Penalties
25 accrue interest as provided for delinquent taxes under this
26 chapter and apply in addition to all other applicable taxes,
27 interest, and penalties.
28 (5)(6) The provisions of this section do not apply to
29 vending machines owned and operated by churches, synagogues,
30 or nonprofit or charitable organizations exempt pursuant to s.
31 212.08(7)(z).
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HOUSE AMENDMENT
Bill No. HB 537
Amendment No. 001 (for drafter's use only)
1 (6)(7) In addition to any other penalties imposed by
2 this chapter, a person who knowingly and willfully violates
3 any provision of this section commits a misdemeanor of the
4 second degree, punishable as provided in s. 775.082 or s.
5 775.083.
6 (7)(8) The department may adopt rules necessary to
7 administer the provisions of this section and may establish a
8 schedule for phasing in the requirement that existing notices
9 be replaced with revised notices displayed on vending
10 machines.
11 Section 2. This act shall take effect July 1, 1999.
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15 And the title is amended as follows:
16 On page 1, lines 4-6
17 remove from the title of the bill: all of said lines
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19 and insert in lieu thereof:
20 revising the calculation of taxes on beverages sold from
21 vending machines;
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File original & 9 copies 04/16/99
hft0006 04:12 pm 00537-ft -424675