House Bill 0537er
CODING: Words stricken are deletions; words underlined are additions.
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1999 Legislature HB 537, First Engrossed
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2 An act relating to the tax on sales, use, and
3 other transactions; amending s. 212.0515, F.S.;
4 revising the calculation of taxes on beverages
5 sold from vending machines; eliminating the
6 requirement for a certificate; eliminating a
7 monetary penalty; providing an effective date.
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9 Be It Enacted by the Legislature of the State of Florida:
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11 Section 1. Subsections (2), (5), (6), (7), and (8) of
12 section 212.0515, Florida Statutes, 1998 Supplement, are
13 amended to read:
14 212.0515 Sales from vending machines; sales to vending
15 machine operators; special provisions; registration;
16 penalties.--
17 (2) Notwithstanding any other provision of law, the
18 amount of the tax to be paid on food, beverages, or other
19 items of tangible personal property that are sold in vending
20 machines shall be calculated by dividing the gross receipts
21 from such sales for the applicable reporting period by a
22 divisor, determined as provided in this subsection, to compute
23 gross taxable sales, and then subtracting gross taxable sales
24 from gross receipts to arrive at the amount of tax due. The
25 divisor is shall be equal to the sum of 1.0665 for beverage
26 items, 1.0645 for beverage and food items, or 1.0659 for other
27 items of tangible personal property, except that for counties
28 with a 0.5 percent sales surtax rate the divisor is shall be
29 equal to the sum of 1.0686 for beverage and food items or
30 1.0707 for beverages and other items of tangible personal
31 property, 1.0686 for food items; for counties with a 0.75
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CODING: Words stricken are deletions; words underlined are additions.
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1999 Legislature HB 537, First Engrossed
1 percent sales surtax rate the divisor is equal to the sum of
2 1.0706 for beverage and food items or 1.0727 for other items
3 of tangible personal property; for counties with a 1 percent
4 sales surtax rate the divisor is shall be equal to the sum of
5 1.0726 for beverage and food items or 1.0749 for beverages and
6 other items of tangible personal property, or 1.0726 for food
7 items; and for counties with a 1.5 percent sales surtax rate
8 the divisor is shall be equal to the sum of 1.0767 for
9 beverage and food items or 1.0791 for beverages and other
10 items of tangible personal property or 1.0767 for food items.
11 However, the amount of the tax to be paid on natural fluid
12 milk, homogenized milk, pasteurized milk, whole milk,
13 chocolate milk, or similar milk products, natural fruit
14 juices, or natural vegetable juices shall be calculated using
15 the divisor that is specified for food items. If an operator
16 cannot account for each type of item sold through a vending
17 machine, the highest tax rate shall be used for all products
18 sold through that machine.
19 (5)(a) Each operator who purchases food or beverages
20 for resale in vending machines shall annually provide to the
21 dealer from whom the items are purchased a certificate on a
22 form prescribed and issued by the department. The certificate
23 must affirmatively state that the purchaser is a vending
24 machine operator. The certificate shall initially be provided
25 upon the first transaction between the parties and by November
26 1 of each year thereafter.
27 (b) A penalty of $250 is imposed on any operator who
28 fails to comply with the requirements of this subsection or
29 who provides the dealer with false information. Penalties
30 accrue interest as provided for delinquent taxes under this
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CODING: Words stricken are deletions; words underlined are additions.
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1999 Legislature HB 537, First Engrossed
1 chapter and apply in addition to all other applicable taxes,
2 interest, and penalties.
3 (5)(6) The provisions of this section do not apply to
4 vending machines owned and operated by churches, synagogues,
5 or nonprofit or charitable organizations exempt pursuant to s.
6 212.08(7)(z).
7 (6)(7) In addition to any other penalties imposed by
8 this chapter, a person who knowingly and willfully violates
9 any provision of this section commits a misdemeanor of the
10 second degree, punishable as provided in s. 775.082 or s.
11 775.083.
12 (7)(8) The department may adopt rules necessary to
13 administer the provisions of this section and may establish a
14 schedule for phasing in the requirement that existing notices
15 be replaced with revised notices displayed on vending
16 machines.
17 Section 2. This act shall take effect July 1, 1999.
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