House Bill 0767c1

    Florida House of Representatives - 1999              CS/HB 767

        By the Committee on Transportation and Representative
    Prieguez





  1                      A bill to be entitled

  2         An act relating to freight forwarders; amending

  3         s. 212.13, F.S.; requiring freight forwarders

  4         to provide warehouse receipts or copies of

  5         airway bills or bills of lading for certain

  6         purposes; providing receipt requirements;

  7         requiring freight forwarders to maintain

  8         certain records for a time certain; providing

  9         for effect of such documentation; providing a

10         penalty for failing to provide such

11         documentation or maintain certain records;

12         providing an effective date.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  Subsection (1) of section 212.13, Florida

17  Statutes, is amended to read:

18         212.13  Records required to be kept; power to inspect;

19  audit procedure.--

20         (1)(a)  For the purpose of enforcing the collection of

21  the tax levied by this chapter, the department is hereby

22  specifically authorized and empowered to examine at all

23  reasonable hours the books, records, and other documents of

24  all transportation companies, agencies, or firms that conduct

25  their business by truck, rail, water, aircraft, or otherwise,

26  in order to determine what dealers, or other persons charged

27  with the duty to report or pay a tax under this chapter, are

28  importing or are otherwise shipping in articles or tangible

29  personal property which are liable for said tax.  In the event

30  said transportation company, agency, or firm refuses to permit

31  such examination of its books, records, or other documents by

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1999              CS/HB 767

    198-321-99






  1  the department as aforesaid, it is guilty of a misdemeanor of

  2  the first degree, punishable as provided in s. 775.082 or s.

  3  775.083. The department shall have the right to proceed in any

  4  chancery court to seek a mandatory injunction or other

  5  appropriate remedy to enforce its right against the offender,

  6  as granted by this section, to require an examination of the

  7  books and records of such transportation company or carrier.

  8         (b)  Each freight forwarder operating in this state

  9  shall provide a warehouse receipt for any tangible personal

10  property received from any person for the purpose of

11  transporting such property outside this state by air or water.

12  The warehouse receipt shall be provided to the person who

13  engages the freight forwarder to arrange such transportation

14  at the time the tangible personal property is delivered to the

15  freight forwarder. The warehouse receipt must contain the

16  name, address, and telephone number of the freight forwarder;

17  a preprinted warehouse receipt number; the date the property

18  was delivered to the freight forwarder; and a brief

19  description of the tangible personal property. Within 2 weeks

20  after the date the freight forwarder receives the airway bill

21  or bill of lading from the transportation company with whom

22  the freight forwarder has contracted to transport the tangible

23  personal property, the freight forwarder shall mail or deliver

24  the airway bill or bill of lading to the person for whom the

25  freight forwarder arranged transportation of the tangible

26  personal property. The warehouse receipt and airway bill or

27  bill of lading shall constitute evidence that the tangible

28  personal property was sold in a sale for export under s.

29  212.06(5)(a). A freight forwarder shall maintain a copy of

30  each such warehouse receipt, airway bill, and bill of lading

31  in its own records for a period of 5 years. Any freight

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1999              CS/HB 767

    198-321-99






  1  forwarder who fails to provide the documentation required by

  2  this paragraph to a person who arranges air or water

  3  transportation of tangible personal property through the

  4  freight forwarder or who fails to maintain such required

  5  documentation in its records as provided in this paragraph

  6  commits a misdemeanor of the first degree, punishable as

  7  provided in s. 775.082 or s. 775.083.

  8         Section 2.  This act shall take effect January 1, 2000.

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