Senate Bill 0888er

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  1

  2         An act relating to tax administration; creating

  3         s. 166.235, F.S.; providing procedures and

  4         requirements for purchasers to obtain a refund

  5         of or credit for municipal public service tax

  6         collected in error; providing duties of sellers

  7         and of municipalities; specifying that these

  8         procedures must be exhausted before an action

  9         may be brought; providing defenses and time

10         limitations with respect to such actions;

11         providing application and effect on pending

12         litigation; amending s. 196.1975, F.S.;

13         deleting provisions relating to conditions

14         under which certain corporations qualify as a

15         nonprofit home for the aged for ad valorem tax

16         exemption purposes; specifying nonprofit homes

17         for the aged to which such revision does not

18         apply; repealing s. 198.12, F.S., which

19         requires a personal representative to give

20         preliminary notice of a decedent's death to the

21         Department of Revenue; amending s. 198.13,

22         F.S.; transferring to said section provisions

23         relating to issuance of a certificate by the

24         department that no estate taxes are owed, and

25         providing that said provisions apply when an

26         estate has filed a return; amending s. 198.23,

27         F.S., to conform; amending s. 198.26, F.S.;

28         removing limitations on those estates with

29         respect to which the personal representative

30         may not be discharged until all estate taxes

31         have been paid; specifying that the court may


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  1         consider the personal representative's

  2         affidavit that the estate is not taxable;

  3         amending s. 198.32, F.S.; providing that the

  4         personal representative of an estate that is

  5         not subject to estate tax and not required to

  6         file a return may execute an affidavit to that

  7         effect; amending s. 198.33, F.S.; conforming

  8         provisions relating to when an estate is deemed

  9         discharged of liability for estate taxes;

10         amending s. 198.39, F.S.; providing a penalty

11         for making a false statement in any affidavit

12         under ch. 198, F.S.; amending s. 199.106, F.S.;

13         revising the applicability of provisions which

14         allow a credit against the annual intangible

15         personal property tax for a like tax imposed by

16         another state, a territory of the United

17         States, or the District of Columbia; creating

18         s. 201.165, F.S.; providing such a credit for a

19         like tax paid in such jurisdictions against any

20         excise tax on documents; providing for rules;

21         providing for retroactive application; amending

22         s. 212.02, F.S.; revising provisions relating

23         to the conditions under which the tax on sales,

24         use, and other transactions does not apply to

25         the sale of materials used in repairing a motor

26         vehicle, airplane, or boat; amending s. 212.04,

27         F.S.; specifying applicability to sellers of

28         admissions of the same penalties applicable to

29         dealers in tangible personal property for

30         failure to file returns, pay taxes, or maintain

31         or produce records under ch. 212, F.S.;


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  1         amending ss. 212.12 and 212.13, F.S.; revising

  2         penalties for failure to file returns and for

  3         false or fraudulent returns under ch. 212,

  4         F.S.; providing penalties for subsequent

  5         offenses involving destruction of records with

  6         an intent to evade payment of tax; amending s.

  7         212.11, F.S.; correcting a reference; creating

  8         s. 213.757, F.S.; providing penalties for

  9         willful failure to remit tax payments, and for

10         intentional destruction of records to deprive

11         the state of tax revenues, by a taxpayer's

12         agent; amending s. 212.07, F.S.; providing

13         requirements with respect to sales for resale

14         and documentation thereof; amending s. 212.18,

15         F.S.; providing for issuance of initial and

16         annual resale certificates to active sales tax

17         dealers; amending s. 213.053, F.S.; authorizing

18         the Department of Revenue to disclose certain

19         information regarding registration certificate

20         numbers; directing the department to establish

21         a toll-free number for verification of

22         registration numbers and resale certificates,

23         to establish a system to receive information

24         from dealers regarding certificate numbers of

25         purchasers for resale, and to expand its dealer

26         education program regarding resale

27         certificates; providing appropriations and

28         authorizing positions; amending s. 212.08,

29         F.S.; revising provisions relating to the sales

30         tax exemption for charges for electricity or

31         steam used to operate machinery and equipment


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  1         under specified conditions; specifying

  2         application of a condition relating to

  3         percentage of use; providing intent; revising

  4         provisions which specify application of tax to

  5         the sale of a motor vehicle in this state to a

  6         resident of another state; revising the time

  7         period within which the purchaser must license

  8         the vehicle in his or her home state and

  9         providing construction regarding removal of the

10         vehicle from this state; amending s. 213.27,

11         F.S.; authorizing the executive director of the

12         department to contract with vendors to develop

13         and implement systems to enhance tax

14         collections where compensation to the vendor is

15         funded through increased tax collections;

16         providing restrictions; providing for

17         application of confidentiality requirements and

18         providing a penalty; amending s. 213.67, F.S.;

19         specifying the amount of credits, other

20         personal property, or debts of a delinquent

21         taxpayer held by another person which are

22         subject to garnishment when the taxpayer has no

23         prior tax delinquencies; amending s. 220.03,

24         F.S.; updating references to the Internal

25         Revenue Code for corporate income tax purposes;

26         defining "citrus processing company"; amending

27         s. 220.151, F.S.; revising the method for

28         apportioning to this state for corporate income

29         tax the tax base of an insurance company whose

30         principal source of premiums is from

31         reinsurance policies; allowing certain citrus


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  1         processing companies to elect to determine the

  2         apportionment of their adjusted federal income

  3         to this state solely by use of the sales

  4         factor; amending ss. 220.21, 220.221, and

  5         220.222, F.S.; authorizing filing of corporate

  6         income tax returns in a form initiated through

  7         a telephonic or electronic data interchange;

  8         providing duties of the department; amending

  9         ss. 193.052 and 199.052, F.S.; authorizing

10         filing of tangible personal property and

11         intangible personal property returns in a form

12         initiated through electronic data interchange;

13         providing duties of the department; creating s.

14         443.163, F.S.; authorizing filing of required

15         reports relating to unemployment compensation

16         by employers in such form; providing duties of

17         the Division of Unemployment Compensation;

18         providing procedures for the alteration,

19         amendment, or expansion of the boundaries of

20         certain downtown development districts;

21         providing for notice and public hearing;

22         providing for severability; providing effective

23         dates.

24

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

26

27         Section 1.  (1)  Section 166.235, Florida Statutes, is

28  created to read:

29         166.235  Procedure on purchaser's request for refund or

30  credit--

31


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  1         (1)  A purchaser seeking a refund of or credit for

  2  public service tax shall submit a written request therefor to

  3  the seller within the time prescribed in s. 166.234(6) and in

  4  accordance with this section. No such request shall be granted

  5  unless the amount claimed was collected from the purchaser and

  6  was not due to any municipality.

  7         (a)  The request shall be signed by the purchaser and

  8  shall be deemed completed for purposes of this section and the

  9  limitation period if it states the purchaser's name, mailing

10  address, account number, the tax amounts claimed, the specific

11  months during which those amounts were collected, and the

12  reason for the purchaser's claim that such amounts were not

13  due to any municipality.  Upon receipt of a completed request,

14  the seller shall ascertain whether it collected the tax

15  claimed from the purchaser and whether the request is timely.

16         (b)  Within 30 days following receipt of a completed

17  request, the seller shall determine whether lists available

18  pursuant to s. 166.233(3) support the purchaser's claim and

19  whether all or any portion of the tax timely claimed was not

20  due to any municipality and was collected solely as a result

21  of the seller's error.  The seller shall refund or credit the

22  purchaser's account for any such amount within 45 days

23  following its determination thereof.

24         (c)  With respect to all amounts timely claimed which

25  the seller collected from the purchaser and which the seller

26  has not determined to be subject to refund or credit pursuant

27  to paragraph (b), the seller shall, within 30 days following

28  receipt of the completed request, provide a copy thereof to

29  each municipality to which the taxes claimed were remitted and

30  to each municipality which has asserted in writing the right

31  to impose the tax in a geographic area that includes the


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  1  purchaser's billing address or service address, as the case

  2  may be.  Within 30 days following receipt of such information,

  3  each such municipality shall notify the seller in writing if

  4  it approves the issuance of a refund or credit for all or a

  5  specified portion of the purchaser's claim.  A municipality

  6  shall approve the refund or credit except to the extent the

  7  tax was due to such municipality.  Within 45 days following

  8  receipt of notifications establishing that all of the

  9  municipalities receiving the request have approved a refund or

10  credit, the seller shall issue a refund or credit the

11  purchaser's account for the amount approved by all such

12  municipalities.  The seller's obligation to issue a refund or

13  credit the purchaser's account shall be limited to amounts

14  approved in accordance with this section.  The seller shall be

15  entitled to a corresponding refund or credit from any

16  municipality to which the tax was remitted.

17         (d)  The seller shall issue a written response advising

18  the purchaser of the disposition of his or her request.  The

19  response shall specify any portion of the tax claimed that is

20  being refunded or credited to the purchaser's account, and the

21  reason for denial of any portion of the request.  Reasons for

22  denial include untimely submission of the request, that the

23  seller did not collect the tax claimed, the absence of

24  municipal approval to issue a refund or credit, that the

25  purchaser previously received a refund of or credit for the

26  same tax, and failure to provide information required to

27  complete the request.  A copy of each notification received

28  from a municipality pursuant to paragraph (c) shall accompany

29  the response.  If the seller submitted the request to a

30  municipality but received no such notification, the response

31  shall so state.  With respect to any portion of the request


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  1  that is granted, the response shall be issued at the time of

  2  the refund or credit to the purchaser's account.  With respect

  3  to any portion of the request which is denied, the response

  4  shall be issued within 90 days following receipt of a

  5  purchaser's completed request.

  6         (e)  The seller may deduct from any refund or credit

  7  under this section any amount owed by the purchaser to the

  8  seller which is delinquent.

  9         (2)  This section provides the sole and exclusive

10  procedure and remedy for a purchaser who claims that a seller

11  has collected municipal public service taxes that were not

12  due.  No action arising as a result of the claimed collection

13  of municipal public service taxes that were not due may be

14  commenced or maintained by or on behalf of a purchaser against

15  a seller or municipality unless the purchaser pleads and

16  proves that he or she has exhausted the procedures in

17  subsection (1) and that the defendant has failed to comply

18  with said subsection; however, no determination of a seller

19  under paragraph (1)(b) shall be deemed a failure to comply

20  with subsection (1) if the seller has complied with paragraphs

21  (1)(c) and (d).  In any such action it shall be a complete

22  defense that the seller or municipality has refunded the taxes

23  claimed or credited the purchaser's account therewith;

24  further, in such an action against a seller it shall be a

25  complete defense that the seller collected the tax in reliance

26  upon written information provided by a municipality pursuant

27  to s. 166.233(3) or supplementing such information.  Such

28  action shall be commenced no later than 180 days following the

29  purchaser's submission of a completed request, or shall be

30  barred.  The relief available to a purchaser as a result of

31


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  1  collection of municipal public service taxes that were not due

  2  shall be limited to a refund of or credit for such taxes.

  3         (2)  This section is remedial in nature, and shall

  4  apply to all claims asserted by purchasers prior or subsequent

  5  to the effective date of this section based upon the alleged

  6  collection of municipal public service taxes that were not

  7  due, except for claims that have been finally resolved by

  8  judgment, settlement, or the issuance of refunds or credits

  9  prior to the effective date of this section. With respect to

10  any claim which was properly asserted prior to the effective

11  date of this section and which is the subject of pending

12  litigation in a trial or appellate court on or after the

13  effective date of this section, the court shall upon motion

14  direct the parties to comply with the procedures prescribed in

15  s. 166.235, Florida Statutes, and allow such amendments of the

16  pleadings and enter such other orders as are appropriate to

17  dispose of the cause in a manner consistent with said section.

18         Section 2.  (1)  Subsection (1) of section 196.1975,

19  Florida Statutes, is amended to read:

20         196.1975  Exemption for property used by nonprofit

21  homes for the aged.--Nonprofit homes for the aged are exempt

22  to the extent that they meet the following criteria:

23         (1)  The applicant must be a corporation not for profit

24  or a Florida limited partnership, the sole general partner of

25  which is a corporation not for profit, and the corporation not

26  for profit must have that has been exempt as of January 1 of

27  the year for which exemption from ad valorem property taxes is

28  requested from federal income taxation by having qualified as

29  an exempt charitable organization under the provisions of s.

30  501(c)(3) of the Internal Revenue Code of 1954 or of the

31  corresponding section of a subsequently enacted federal


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  1  revenue act. A corporation will not be disqualified under this

  2  subsection if, for purposes of allocating tax credits, under

  3  s. 42(h)(5) of the Internal Revenue Code of 1986, by the

  4  Florida Housing Finance Agency as defined by s. 420.0004(4),

  5  the property is leased to a Florida limited partnership, the

  6  sole general partner of which is the nonprofit corporation,

  7  and the home for the aged was in existence or under

  8  construction on or before April 1, 1995.

  9         (2)  Notwithstanding anything contained in this section

10  to the contrary, any nonprofit home for the aged that was

11  subject to ad valorem taxation for the year ending December

12  31, 1998, because of a failure to qualify for exemption under

13  the provisions of s. 196.1975(1), Florida Statutes, shall not

14  become exempt from ad valorem taxation by virtue of the

15  amendment to s. 196.1975(1), Florida Statutes, by this

16  section.

17         Section 3.  (1)  Section 198.12, Florida Statutes, is

18  repealed.

19         (2)  This section shall take effect January 1, 2000,

20  and shall apply with respect to decedents whose death occurs

21  on or after that date.

22         Section 4.  (1)  Subsection (2) of section 198.13,

23  Florida Statutes, is renumbered as subsection (3), and a new

24  subsection (2) is added to said section to read:

25         198.13  Tax return to be made in certain cases;

26  certificate of nonliability.--

27         (2)  Whenever it is made to appear to the department

28  that an estate that has filed a return owes no taxes under

29  this chapter, the department shall issue to the personal

30  representative a certificate in writing to that effect, which

31  certificate shall have the same force and effect as a receipt


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  1  showing payment. The certificate shall be subject to record

  2  and admissible in evidence in like manner as a receipt showing

  3  payment of taxes. A fee of $5 shall be paid to the department

  4  for each certificate so issued.

  5         (2)  This section shall take effect January 1, 2000,

  6  and shall apply with respect to decedents whose death occurs

  7  on or after that date.

  8         Section 5.  (1)  Section 198.23, Florida Statutes, is

  9  amended to read:

10         198.23  Personal liability of personal

11  representative.--If any personal representative shall make

12  distribution either in whole or in part of any of the property

13  of an estate to the heirs, next of kin, distributees,

14  legatees, or devisees without having paid or secured the tax

15  due the state under this chapter, or having obtained the

16  release of such property from the lien of such tax either by

17  the department or pursuant to s. 198.32(2), he or she shall

18  become personally liable for the tax so due the state, or so

19  much thereof as may remain due and unpaid, to the full extent

20  of the full value of any property belonging to such person or

21  estate which may come into the personal representative's

22  hands, custody, or control.

23         (2)  This section shall take effect January 1, 2000,

24  and shall apply with respect to decedents whose death occurs

25  on or after that date.

26         Section 6.  (1)  Section 198.26, Florida Statutes, is

27  amended to read:

28         198.26  No discharge of personal representative until

29  tax is paid.--No final account of a personal representative of

30  the estate of a nonresident, nor of the estate of a resident

31  when the value of the gross estate wherever situate exceeds


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  1  $60,000 shall be allowed by any court unless and until such

  2  account shows, and the judge of said court finds, that the tax

  3  imposed by the provisions of this chapter upon the personal

  4  representative, which has become payable, has been paid.  The

  5  certificate of the department of nonliability for the tax or

  6  its receipt for the amount of tax therein certified shall be

  7  conclusive in such proceedings as to the liability or the

  8  payment of the tax to the extent of said certificate. In the

  9  case of a nontaxable estate, the court may consider the

10  affidavit prepared pursuant to s. 198.32(2) as evidence of the

11  nonliability for tax.

12         (2)  This section shall take effect January 1, 2000,

13  and shall apply with respect to decedents whose death occurs

14  on or after that date.

15         Section 7.  (1)  Section 198.32, Florida Statutes, is

16  amended to read:

17         198.32  Prima facie liability for tax.--

18         (1)  The estate of each decedent whose property is

19  subject to the laws of the state shall be deemed prima facie

20  liable for estate taxes under this chapter and shall be

21  subject to a lien therefor in such amount as may be later

22  determined to be due and payable on the estate as provided in

23  this chapter.  This presumption of liability shall begin on

24  the date of the death of the decedent and shall continue until

25  the full settlement of all taxes which may be found to be due

26  under this chapter, the settlement to be shown by receipts for

27  all taxes due to be issued by the department as provided for

28  in this chapter.  Whenever it is made to appear to the

29  department that an estate is not subject to any tax under this

30  chapter, the department shall issue to the personal

31  representative, administrator, or curator, or to the heirs,


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  1  devisees, or legatees of the decedent, a certificate in

  2  writing to that effect, showing such nonliability to tax,

  3  which certificate of nonliability shall have the same force

  4  and effect as a receipt showing payment.  The certificate of

  5  nonliability shall be subject to record and admissible in

  6  evidence in like manner as receipts showing payment of taxes.

  7  A fee of $5 shall be paid to the department for each

  8  certificate so issued.

  9         (2)  Whenever an estate is not subject to tax under

10  this chapter and is not required to file a return, the

11  personal representative may execute an affidavit attesting

12  that the estate is not taxable. The form of the affidavit

13  shall be prescribed by the department, and shall include, but

14  not be limited to, statements regarding the decedent's

15  domicile and whether a federal estate tax return will be

16  filed, and acknowledgment of the personal representative's

17  personal liability under s. 198.23. This affidavit shall be

18  subject to record and admissible in evidence to show

19  nonliability for tax.

20         (2)  This section shall take effect January 1, 2000,

21  and shall apply with respect to decedents whose death occurs

22  on or after that date.

23         Section 8.  (1)  Subsection (1) of section 198.33,

24  Florida Statutes, is amended to read:

25         198.33  Discharge of estate, notice of lien, limitation

26  on lien, etc.--

27         (1)  Where no receipt for the payment of taxes, or no

28  affidavit or certificate receipt of nonliability for taxes has

29  been issued or recorded as provided for in this chapter, the

30  property constituting the estate of the decedent in this state

31  shall be deemed fully acquitted and discharged of all


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  1  liability for estate and inheritance taxes under this chapter

  2  after a lapse of 10 years from the date of the filing with the

  3  department of notice of the decedent's death, or after a lapse

  4  of 10 years from the date of the filing with the department of

  5  an estate tax return, whichever date shall be earlier, unless

  6  the department shall make out and file and have recorded in

  7  the public records of the county wherein any part of the

  8  estate of the decedent may be situated in this state, a notice

  9  of lien against the property of the estate, specifying the

10  amount or approximate amount of taxes claimed to be due to the

11  state under this chapter, which notice of lien shall continue

12  said lien in force for an additional period of 5 years or

13  until payment is made.  Such notice of lien shall be filed and

14  recorded in the book of deeds in the office of the clerk of

15  the circuit court; provided, where no receipt for the payment

16  of taxes, or no affidavit or certificate of nonliability for

17  taxes, has been issued or recorded as provided for in this

18  chapter, the property constituting the estate of the decedent

19  in this state, if said decedent was a resident of this state

20  at the time of death, shall be deemed fully acquitted and

21  discharged of all liability for tax under this chapter after a

22  lapse of 10 years from the date of the death of the decedent,

23  unless the department shall make out and file and have

24  recorded notice of lien as herein provided, which notice shall

25  continue said lien in force against such property of the

26  estate as is situate in the county wherein said notice of lien

27  was recorded for an additional period of 5 years or until

28  payment is made.

29         (2)  This section shall take effect January 1, 2000,

30  and shall apply with respect to decedents whose death occurs

31  on or after that date.


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  1         Section 9.  (1)  Section 198.39, Florida Statutes, is

  2  amended to read:

  3         198.39  False statement in return; penalty.--Whoever

  4  knowingly makes any false statement in any notice, affidavit,

  5  or return required to be filed or made under this chapter is

  6  guilty of a misdemeanor of the first degree, punishable as

  7  provided in s. 775.082 or s. 775.083.

  8         (2)  This section shall take effect January 1, 2000,

  9  and shall apply with respect to decedents whose death occurs

10  on or after that date.

11         Section 10.  Subsections (2) and (3) of section

12  199.106, Florida Statutes, are amended to read:

13         199.106  Credit for taxes imposed by other states.--

14         (2)  For intangible personal property that has a

15  taxable situs in this state under s. 199.175(1) or any similar

16  predecessor statute, a credit against the tax imposed by s.

17  199.032 is allowed to a taxpayer, other than a natural person,

18  in an amount equal to a like tax lawfully imposed and paid by

19  that taxpayer on the same property in another state, territory

20  of the United States, or the District of Columbia when the

21  other taxing authority is also claiming situs under provisions

22  similar or identical to those in s. 199.175(1) or any similar

23  predecessor statute.  For purposes of this subsection, "like

24  tax" means an ad valorem tax on intangible personal property

25  which is also subject to tax under s. 199.032.  The credit may

26  not exceed the tax imposed on the property under s. 199.032.

27  Proof of entitlement to such a credit must be made pursuant to

28  rules and forms adopted by the department.

29         (3)  The credits provided by this section subsections

30  (1) and (2) apply retroactively to December 31, 1979.

31  However, notwithstanding the retroactivity of these credit


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  1  provisions, this section does not reopen a closed period of

  2  nonclaim under s. 215.26 or any other statute or extend the

  3  period of nonclaim under s. 215.26 or any other statute.

  4         Section 11.  Section 201.165, Florida Statutes, is

  5  created to read:

  6         201.165  Credit for tax paid to other states.--

  7         (1)  For a tax imposed by any section of this chapter,

  8  a credit against the specific tax imposed by that section is

  9  allowed in an amount equal to a like tax lawfully imposed and

10  paid on the same document or instrument in another state,

11  territory of the United States, or the District of Columbia.

12  For purposes of this subsection, "like tax" means an excise

13  tax on documents that is in substance identical to the tax

14  imposed by this chapter on the same document.  The credit may

15  not exceed the tax imposed by this chapter on the document.

16  Proof of entitlement to such a credit must be provided to the

17  department.  The department may adopt rules to implement this

18  credit and designate forms that establish what proof is

19  required.

20         (2)  The credit provided by this section applies

21  retroactively.  Notwithstanding the retroactivity of this

22  credit provision, this section does not reopen a closed period

23  of nonclaim under s. 215.26 or any other statute or extend the

24  period of nonclaim under s. 215.26 or any other statute.

25         Section 12.  Paragraph (c) of subsection (14) of

26  section 212.02, Florida Statutes, 1998 Supplement, is amended

27  to read:

28         212.02  Definitions.--The following terms and phrases

29  when used in this chapter have the meanings ascribed to them

30  in this section, except where the context clearly indicates a

31  different meaning:


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  1         (14)

  2         (c)  "Retail sales," "sale at retail," "use,"

  3  "storage," and "consumption" do not include materials,

  4  containers, labels, sacks, bags, or similar items intended to

  5  accompany a product sold to a customer without which delivery

  6  of the product would be impracticable because of the character

  7  of the contents and be used one time only for packaging

  8  tangible personal property for sale or for the convenience of

  9  the customer or for packaging in the process of providing a

10  service taxable under this chapter. When a separate charge for

11  packaging materials is made, the charge shall be considered

12  part of the sales price or rental charge for purposes of

13  determining the applicability of tax. The terms do term also

14  does not include the sale, use, storage, or consumption of

15  industrial materials, including chemicals and fuels except as

16  provided herein, for future processing, manufacture, or

17  conversion into articles of tangible personal property for

18  resale when such industrial materials, including chemicals and

19  fuels except as provided herein, become a component or

20  ingredient of the finished product and do not include the

21  sale, use, storage, or consumption of materials for use in

22  repairing a motor vehicle, airplane, or boat, when such

23  materials are incorporated into the repaired vehicle,

24  airplane, or boat. However, the terms include the sale, use,

25  storage, or consumption of tangible personal property,

26  including machinery and equipment or parts thereof, purchased

27  electricity, and fuels used to power machinery, when such

28  items are used and dissipated in fabricating, converting, or

29  processing tangible personal property for sale, even though

30  they may become ingredients or components of the tangible

31  personal property for sale through accident, wear, tear,


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  1  erosion, corrosion, or similar means.  The terms do not

  2  include the sale of materials to a registered repair facility

  3  for use in repairing a motor vehicle, airplane, or boat, when

  4  such materials are incorporated into and sold as part of the

  5  repair.  Such a sale shall be deemed a purchase for resale by

  6  the repair facility, even though every material is not

  7  separately stated or separately priced on the repair invoice.

  8         Section 13.  Effective January 1, 2000, subsections (4)

  9  and (5) of section 212.04, Florida Statutes, 1998 Supplement,

10  are amended to read:

11         212.04  Admissions tax; rate, procedure, enforcement.--

12         (4)  Each person who exercises the privilege of

13  charging admission taxes, as herein defined, shall apply for,

14  and at that time shall furnish the information and comply with

15  the provisions of s. 212.18 not inconsistent herewith and

16  receive from the department, a certificate of right to

17  exercise such privilege, which certificate shall apply to each

18  place of business where such privilege is exercised and shall

19  be in the manner and form prescribed by the department.  Such

20  certificate shall be issued upon payment to the department of

21  a registration fee of $5 by the applicant.  Each person

22  exercising the privilege of charging such admission taxes as

23  herein defined shall cause to be kept records and accounts

24  showing the admission which shall be in the form as the

25  department may from time to time prescribe, inclusive of

26  records of all tickets numbered and issued for a period of not

27  less than the time within which the department may, as

28  permitted by s. 95.091(3), make an assessment with respect to

29  any admission evidenced by such records and accounts, and

30  inclusive of all bills or checks of customers who are charged

31  any of the taxes defined herein, showing the charge made to


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  1  each for that period.  The department is empowered to use each

  2  and every one of the powers granted herein to the department

  3  to discover the amount of tax to be paid by each such person

  4  and to enforce the payment thereof as are hereby granted the

  5  department for the discovery and enforcement of the payment of

  6  taxes hereinafter levied on the sales of tangible personal

  7  property.  The failure of any person to pay such taxes before

  8  the 21st day of the succeeding month after the taxes are

  9  collected shall render such person liable to the same

10  penalties that are hereafter imposed upon such person for

11  being delinquent in the payment of taxes imposed upon the

12  sales of tangible personal property; the failure of any person

13  to render returns and to pay taxes as prescribed herein shall

14  render such person subject to the same penalties, by way of

15  charges for delinquencies, at the rate of 10 percent per month

16  for a total amount of tax delinquent up to a total of 50

17  percent of such tax and at the rate of 100-percent penalty for

18  attempted evasion of payment of any such tax or for any

19  attempt to file false or misleading returns that are required

20  to be filed by the department.

21         (5)  All of the provisions of this chapter relating to

22  collection, investigation, discovery, and aids to collection

23  of taxes upon sales of tangible personal property shall

24  likewise apply to all privileges described or referred to in

25  this section, and the obligations imposed in this chapter upon

26  retailers are hereby imposed upon the seller of such

27  admissions. All penalties applicable to a dealer in tangible

28  personal property for failure to meet any such obligation,

29  including, but not limited to, any failure related to the

30  filing of returns, the payment of taxes, or the maintenance

31  and production of records, are applicable to the seller of


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  1  admissions. When tickets or admissions are sold and not used

  2  but returned and credited by the seller, the seller may apply

  3  to the department for a credit allowance for such returned

  4  tickets or admissions if advance payments have been made by

  5  the buyer and have been returned by the seller, upon such form

  6  and in such manner as the department may from time to time

  7  prescribe.  The department may, upon obtaining satisfactory

  8  proof of the refunds on the part of the seller, credit the

  9  seller for taxes paid upon admissions that have been returned

10  unused to the purchaser of those admissions. The seller of

11  admissions, upon the payment of the taxes before they become

12  delinquent and the rendering of the returns in accordance with

13  the requirement of the department and as provided in this law,

14  shall be entitled to a discount of 2.5 percent of the amount

15  of taxes upon the payment thereof before such taxes become

16  delinquent, in the same manner as permitted the sellers of

17  tangible personal property in this chapter.  However, if the

18  amount of the tax due and remitted to the department for the

19  reporting period exceeds $1,200, no discount shall be allowed

20  for all amounts in excess of $1,200.

21         Section 14.  Effective January 1, 2000, subsections (2)

22  and (13) of section 212.12, Florida Statutes, 1998 Supplement,

23  are amended to read:

24         212.12  Dealer's credit for collecting tax; penalties

25  for noncompliance; powers of Department of Revenue in dealing

26  with delinquents; brackets applicable to taxable transactions;

27  records required.--

28         (2)(a)  When any person, firm, or corporation required

29  hereunder to make any return or to pay any tax or fee imposed

30  by this chapter fails to timely file such return or fails to

31  pay the tax or fee due within the time required hereunder, in


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  1  addition to all other penalties provided herein and by the

  2  laws of this state in respect to such taxes or fees, a

  3  specific penalty shall be added to the tax or fee in the

  4  amount of 10 percent of any unpaid tax or fee if the failure

  5  is for not more than 30 days, with an additional 10 percent of

  6  any unpaid tax or fee for each additional 30 days, or fraction

  7  thereof, during the time which the failure continues, not to

  8  exceed a total penalty of 50 percent, in the aggregate, of any

  9  unpaid tax or fee.  In no event may the penalty be less than

10  $10 for failure to timely file a tax return required by s.

11  212.11(1)(b) or $5 for failure to timely file a tax return

12  authorized by s. 212.11(1)(c) or (d).  In the case of a false

13  or fraudulent return or a willful intent to evade payment of

14  any tax or fee imposed under this chapter, in addition to the

15  other penalties provided by law, the person making such false

16  or fraudulent return or willfully attempting to evade the

17  payment of such a tax or fee shall be liable for a specific

18  penalty of 100 percent of the tax bill or fee and for fine and

19  punishment as provided by law for a conviction of a

20  misdemeanor of the first degree.

21         (b)  Any person who knowingly and with a willful intent

22  to evade any tax imposed under this chapter fails to file six

23  consecutive returns as required by law commits a felony of the

24  third degree, punishable as provided in s. 775.082 or s.

25  775.083.

26         (c)  Any person who makes a false or fraudulent return

27  with a willful intent to evade payment of any tax or fee

28  imposed under this chapter shall, in addition to the other

29  penalties provided by law, be liable for a specific penalty of

30  100 percent of the tax bill or fee and, upon conviction, for

31


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  1  fine and punishment as provided in s. 775.082, s. 775.083, or

  2  s. 775.084.

  3         1.  If the total amount of unreported taxes or fees is

  4  less than $300, the first offense resulting in conviction is a

  5  misdemeanor of the second degree, the second offense resulting

  6  in conviction is a misdemeanor of the first degree, and the

  7  third and all subsequent offenses resulting in conviction are

  8  felonies of the third degree.

  9         2.  If the total amount of unreported taxes or fees is

10  $300 or more but less than $20,000, the offense is a felony of

11  the third degree.

12         3.  If the total amount of unreported taxes or fees is

13  $20,000 or more but less than $100,000, the offense is a

14  felony of the second degree.

15         4.  If the total amount of unreported taxes or fees is

16  $100,000 or more, the offense is a felony of the first degree.

17         (d)(b)  When any person, firm, or corporation fails to

18  timely remit the proper estimated payment required under s.

19  212.11, a specific penalty shall be added in an amount equal

20  to 10 percent of any unpaid estimated tax. Beginning with

21  January 1, 1985, returns, the department, upon a showing of

22  reasonable cause, is authorized to waive or compromise

23  penalties imposed by this paragraph. However, other penalties

24  and interest shall be due and payable if the return on which

25  the estimated payment was due was not timely or properly

26  filed.

27         (e)(c)  Dealers filing a consolidated return pursuant

28  to s. 212.11(1)(e)(d) shall be subject to the penalty

29  established in paragraph (d) (b) unless the dealer has paid

30  the required estimated tax for his or her consolidated return

31  as a whole without regard to each location.  If the dealer


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  1  fails to pay the required estimated tax for his or her

  2  consolidated return as a whole, each filing location shall

  3  stand on its own with respect to calculating penalties

  4  pursuant to paragraph (d) (b).

  5         (13)  In order to aid the administration and

  6  enforcement of the provisions of this chapter with respect to

  7  the rentals and license fees, each lessor or person granting

  8  the use of any hotel, apartment house, roominghouse, tourist

  9  or trailer camp, real property, or any interest therein, or

10  any portion thereof, inclusive of owners; property managers;

11  lessors; landlords; hotel, apartment house, and roominghouse

12  operators; and all licensed real estate agents within the

13  state leasing, granting the use of, or renting such property,

14  shall be required to keep a record of each and every such

15  lease, license, or rental transaction which is taxable under

16  this chapter, in such a manner and upon such forms as the

17  department may prescribe, and to report such transaction to

18  the department or its designated agents, and to maintain such

19  records as long as required by s. 213.35, subject to the

20  inspection of the department and its agents.  Upon the failure

21  by such owner; property manager; lessor; landlord; hotel,

22  apartment house, roominghouse, tourist or trailer camp

23  operator; or real estate agent to keep and maintain such

24  records and to make such reports upon the forms and in the

25  manner prescribed, such owner; property manager; lessor;

26  landlord; hotel, apartment house, roominghouse, tourist or

27  trailer camp operator; receiver of rent or license fees; or

28  real estate agent is guilty of a misdemeanor of the second

29  degree, punishable as provided in s. 775.082 or s. 775.083,

30  for the first offense; for subsequent offenses, they are each

31  guilty of a misdemeanor of the first degree, punishable as


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  1  provided in s. 775.082 or s. 775.083.  If, however, any

  2  subsequent offense involves intentional destruction of such

  3  records with an intent to evade payment of or deprive the

  4  state of any tax revenues, such subsequent offense shall be a

  5  felony of the third degree, punishable as provided in s.

  6  775.082 or s. 775.083.

  7         Section 15.  Effective January 1, 2000, paragraph (e)

  8  of subsection (4) of section 212.11, Florida Statutes, 1998

  9  Supplement, is amended to read:

10         212.11  Tax returns and regulations.--

11         (4)

12         (e)  The penalty provisions of this chapter, except s.

13  212.12(2)(e)(c), apply to the provisions of this subsection.

14         Section 16.  Effective January 1, 2000, subsections (1)

15  and (2) of section 212.13, Florida Statutes, are amended to

16  read:

17         212.13  Records required to be kept; power to inspect;

18  audit procedure.--

19         (1)  For the purpose of enforcing the collection of the

20  tax levied by this chapter, the department is hereby

21  specifically authorized and empowered to examine at all

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

23  all transportation companies, agencies, or firms that conduct

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

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

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

27  importing or are otherwise shipping in articles or tangible

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

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

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

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


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

  2  775.083. If, however, any subsequent offense involves

  3  intentional destruction of such records with an intent to

  4  evade payment of or deprive the state of any tax revenues,

  5  such subsequent offense shall be a felony of the third degree,

  6  punishable as provided in s. 775.082 or s. 775.083. The

  7  department shall have the right to proceed in any chancery

  8  court to seek a mandatory injunction or other appropriate

  9  remedy to enforce its right against the offender, as granted

10  by this section, to require an examination of the books and

11  records of such transportation company or carrier.

12         (2)  Each dealer, as defined in this chapter, shall

13  secure, maintain, and keep as long as required by s. 213.35 a

14  complete record of tangible personal property or services

15  received, used, sold at retail, distributed or stored, leased

16  or rented by said dealer, together with invoices, bills of

17  lading, gross receipts from such sales, and other pertinent

18  records and papers as may be required by the department for

19  the reasonable administration of this chapter; all such

20  records which are located or maintained in this state shall be

21  open for inspection by the department at all reasonable hours

22  at such dealer's store, sales office, general office,

23  warehouse, or place of business located in this state. Any

24  dealer who maintains such books and records at a point outside

25  this state must make such books and records available for

26  inspection by the department where the general records are

27  kept. Any dealer subject to the provisions of this chapter who

28  violates these provisions is guilty of a misdemeanor of the

29  first degree, punishable as provided in s. 775.082 or s.

30  775.083.  If, however, any subsequent offense involves

31  intentional destruction of such records with an intent to


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  1  evade payment of or deprive the state of any tax revenues,

  2  such subsequent offense shall be a felony of the third degree,

  3  punishable as provided in s. 775.082 or s. 775.083.

  4         Section 17.  Effective January 1, 2000, section

  5  213.757, Florida Statutes, is created to read:

  6         213.757  Willful failure to pay over funds or

  7  destruction of records by agent.--Any person who accepts money

  8  from a taxpayer that is due to the department, for the purpose

  9  of acting as the taxpayer's agent to make the payment to the

10  department, but who willfully fails to remit such payment to

11  the department when due, commits a felony of the third degree,

12  punishable as provided in s. 775.082, s. 775.083, or s.

13  775.084.  Any person who has possession as a taxpayer's agent

14  of the taxpayer's records that are required to be maintained

15  under the revenue laws of this state and who intentionally

16  destroys those records with the intent of depriving the state

17  of tax revenues commits a felony of the third degree,

18  punishable as provided in s. 775.082, s. 775.083, or s.

19  775.084.

20         Section 18.  Effective February 1, 2000, paragraph (b)

21  of subsection (1) of section 212.07, Florida Statutes, 1998

22  Supplement, is amended to read:

23         212.07  Sales, storage, use tax; tax added to purchase

24  price; dealer not to absorb; liability of purchasers who

25  cannot prove payment of the tax; penalties; general

26  exemptions.--

27         (1)

28         (b)  A resale must be in strict compliance with s.

29  212.18 and the rules and regulations, and any dealer who makes

30  a sale for resale which is not in strict compliance with s.

31  212.18 and the rules and regulations shall himself or herself


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  1  be liable for and pay the tax. Any dealer who makes a sale for

  2  resale shall document the exempt nature of the transaction, as

  3  established by rules promulgated by the department, by

  4  retaining a copy of the purchaser's resale certificate.  In

  5  lieu of maintaining a copy of the certificate, a dealer may

  6  document, prior to the time of sale, an authorization number

  7  provided telephonically or electronically by the department,

  8  or by such other means established by rule of the department.

  9  The department shall adopt rules that provide that, for

10  purchasers who purchase on account from a dealer on a

11  continual basis, the dealer may rely on a resale certificate

12  issued pursuant to s. 212.18(3)(c), valid at the time of

13  receipt from the purchaser, without seeking annual

14  verification of the resale certificate.  A dealer may, through

15  the informal protest provided for in s. 213.21 and the rules

16  of the Department of Revenue, provide the department with

17  evidence of the exempt status of a sale.  The Department of

18  Revenue shall adopt rules which provide that valid resale

19  certificates and consumer certificates of exemption executed

20  by those dealers or exempt entities which were registered with

21  the department at the time of sale, resale certificates

22  provided by purchasers who were active dealers at the time of

23  sale, and verification by the department of a purchaser's

24  active dealer status at the time of sale in lieu of a resale

25  certificate shall be accepted by the department when submitted

26  during the protest period but may not be accepted in any

27  proceeding under chapter 120 or any circuit court action

28  instituted under chapter 72.

29         Section 19.  Effective January 1, 2000, subsection (3)

30  of section 212.18, Florida Statutes, 1998 Supplement, is

31  amended to read:


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  1         212.18  Administration of law; registration of dealers;

  2  rules.--

  3         (3)(a)  Every person desiring to engage in or conduct

  4  business in this state as a dealer, as defined in this

  5  chapter, or to lease, rent, or let or grant licenses in living

  6  quarters or sleeping or housekeeping accommodations in hotels,

  7  apartment houses, roominghouses, or tourist or trailer camps

  8  that are subject to tax under s. 212.03, or to lease, rent, or

  9  let or grant licenses in real property, as defined in this

10  chapter, and every person who sells or receives anything of

11  value by way of admissions, must file with the department an

12  application for a certificate of registration for each place

13  of business, showing the names of the persons who have

14  interests in such business and their residences, the address

15  of the business, and such other data as the department may

16  reasonably require. However, owners and operators of vending

17  machines or newspaper rack machines are required to obtain

18  only one certificate of registration for each county in which

19  such machines are located. The department, by rule, may

20  authorize a dealer that uses independent sellers to sell its

21  merchandise to remit tax on the retail sales price charged to

22  the ultimate consumer in lieu of having the independent seller

23  register as a dealer and remit the tax. The department may

24  appoint the county tax collector as the department's agent to

25  accept applications for registrations. The application must be

26  made to the department before the person, firm, copartnership,

27  or corporation may engage in such business, and it must be

28  accompanied by a registration fee of $5. However, a

29  registration fee is not required to accompany an application

30  to engage in or conduct business to make mail order sales.

31


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  1         (b)  The department, upon receipt of such application,

  2  will grant to the applicant a separate certificate of

  3  registration for each place of business, which certificate may

  4  be canceled by the department or its designated assistants for

  5  any failure by the certificateholder to comply with any of the

  6  provisions of this chapter. The certificate is not assignable

  7  and is valid only for the person, firm, copartnership, or

  8  corporation to which issued. The certificate must be placed in

  9  a conspicuous place in the business or businesses for which it

10  is issued and must be displayed at all times. Except as

11  provided in this subsection paragraph, no person shall engage

12  in business as a dealer or in leasing, renting, or letting of

13  or granting licenses in living quarters or sleeping or

14  housekeeping accommodations in hotels, apartment houses,

15  roominghouses, tourist or trailer camps, or real property as

16  hereinbefore defined, nor shall any person sell or receive

17  anything of value by way of admissions, without first having

18  obtained such a certificate or after such certificate has been

19  canceled; no person shall receive any license from any

20  authority within the state to engage in any such business

21  without first having obtained such a certificate or after such

22  certificate has been canceled. The engaging in the business of

23  selling or leasing tangible personal property or services or

24  as a dealer, as defined in this chapter, or the engaging in

25  leasing, renting, or letting of or granting licenses in living

26  quarters or sleeping or housekeeping accommodations in hotels,

27  apartment houses, roominghouses, or tourist or trailer camps

28  that are taxable under this chapter, or real property, or the

29  engaging in the business of selling or receiving anything of

30  value by way of admissions, without such certificate first

31  being obtained or after such certificate has been canceled by


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  1  the department, is prohibited. The failure or refusal of any

  2  person, firm, copartnership, or corporation to so qualify when

  3  required hereunder is a misdemeanor of the first degree,

  4  punishable as provided in s. 775.082 or s. 775.083, or subject

  5  to injunctive proceedings as provided by law. Such failure or

  6  refusal also subjects the offender to a $100 initial

  7  registration fee in lieu of the $5 registration fee authorized

  8  in this paragraph (a).  However, the department may waive the

  9  increase in the registration fee if it is determined by the

10  department that the failure to register was due to reasonable

11  cause and not to willful negligence, willful neglect, or

12  fraud.

13         (c)  In addition to the certificate of registration,

14  the department shall provide to each newly registered dealer

15  an initial resale certificate that will be valid for the

16  remainder of the period of issuance.  The department shall

17  provide each active dealer with an annual resale certificate.

18  For purposes of this section, "active dealer" means a person

19  who is currently registered with the department and who is

20  required to file at least once during each applicable

21  reporting period.

22         (d)(b)  The department may revoke any dealer's

23  certificate of registration when the dealer fails to comply

24  with this chapter. Prior to revocation of a dealer's

25  certificate of registration, the department must schedule an

26  informal conference at which the dealer may present evidence

27  regarding the department's intended revocation or enter into a

28  compliance agreement with the department. The department must

29  notify the dealer of its intended action and the time, place,

30  and date of the scheduled informal conference by written

31  notification sent by United States mail to the dealer's last


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  1  known address of record furnished by the dealer on a form

  2  prescribed by the department. The dealer is required to attend

  3  the informal conference and present evidence refuting the

  4  department's intended revocation or enter into a compliance

  5  agreement with the department which resolves the dealer's

  6  failure to comply with this chapter. The department shall

  7  issue an administrative complaint under s. 120.60 if the

  8  dealer fails to attend the department's informal conference,

  9  fails to enter into a compliance agreement with the department

10  resolving the dealer's noncompliance with this chapter, or

11  fails to comply with the executed compliance agreement.

12         (e)(c)  As used in this paragraph, the term "exhibitor"

13  means a person who enters into an agreement authorizing the

14  display of tangible personal property or services at a

15  convention or a trade show.  The following provisions apply to

16  the registration of exhibitors as dealers under this chapter:

17         1.  An exhibitor whose agreement prohibits the sale of

18  tangible personal property or services subject to the tax

19  imposed in this chapter is not required to register as a

20  dealer.

21         2.  An exhibitor whose agreement provides for the sale

22  at wholesale only of tangible personal property or services

23  subject to the tax imposed in this chapter must obtain a

24  resale certificate from the purchasing dealer but is not

25  required to register as a dealer.

26         3.  An exhibitor whose agreement authorizes the retail

27  sale of tangible personal property or services subject to the

28  tax imposed in this chapter must register as a dealer and

29  collect the tax imposed under this chapter on such sales.

30         4.  Any exhibitor who makes a mail order sale pursuant

31  to s. 212.0596 must register as a dealer.


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  1

  2  Any person who conducts a convention or a trade show must make

  3  their exhibitor's agreements available to the department for

  4  inspection and copying.

  5         Section 20.  Effective January 1, 2000, subsection (10)

  6  of section 213.053, Florida Statutes, 1998 Supplement, is

  7  amended to read:

  8         213.053  Confidentiality and information sharing.--

  9         (10)  Notwithstanding any other provision of this

10  section, with respect to a request for verification of a

11  certificate of registration issued pursuant to s. 212.18 to a

12  specified dealer or taxpayer or with respect to a request by a

13  law enforcement officer for verification of a certificate of

14  registration issued pursuant to s. 538.09 to a specified

15  secondhand dealer or pursuant to s. 538.25 to a specified

16  secondary metals recycler, the department may disclose whether

17  the specified person holds a valid certificate or whether a

18  specified certificate number is valid or whether a specified

19  certificate number has been canceled or is inactive or invalid

20  and the name of the holder of such certificate.  This

21  subsection shall not be construed to create a duty to request

22  verification of any certificate of registration.

23         Section 21.  Effective January 1, 2000, the Department

24  of Revenue shall establish a toll-free number for verification

25  of valid registration numbers and resale certificates.  The

26  system must be sufficient to guarantee a low busy rate and

27  must respond to keypad inquiries, and data must be updated

28  daily.

29         Section 22.  Effective January 1, 2000, the Department

30  of Revenue shall establish a system for receiving information

31  from dealers regarding certificate numbers of those seeking to


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  1  make purchases for resale.  The department must provide such

  2  dealers with verification of those numbers which are canceled

  3  or invalid.  This information must be provided by the

  4  department free of charge.

  5         Section 23.  Effective July 1, 1999, the Department of

  6  Revenue shall expand its dealer education program regarding

  7  the proper use of resale certificates.  The expansion shall

  8  include, but not be limited to, revision of the registration

  9  application for clarity, development of industry-specific

10  brochures, development of a media campaign to heighten

11  awareness of resale fraud and its consequences, outreach to

12  business and professional organizations, and creation of

13  seminars and continuing education programs for taxpayers and

14  licensed professionals.

15         Section 24.  (1)  The sums of $211,065 to be used for

16  salaries, benefits, and expenses and $23,455 to be used for

17  operating capital outlay are appropriated from the General

18  Revenue Fund to the Department of Revenue, and 1.5 FTEs are

19  authorized, to implement the provisions of this act regarding

20  resale certificates under chapter 212, Florida Statutes.

21         (2)  This section shall take effect July 1, 1999.

22         Section 25.  (1)  Paragraph (ii) of subsection (7) and

23  subsection (10) of section 212.08, Florida Statutes, 1998

24  Supplement, are amended to read:

25         212.08  Sales, rental, use, consumption, distribution,

26  and storage tax; specified exemptions.--The sale at retail,

27  the rental, the use, the consumption, the distribution, and

28  the storage to be used or consumed in this state of the

29  following are hereby specifically exempt from the tax imposed

30  by this chapter.

31         (7)  MISCELLANEOUS EXEMPTIONS.--


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  1         (ii)  Certain electricity or steam uses.--

  2         1.  Subject to the provisions of subparagraph 4.,

  3  charges for electricity or steam used to operate machinery and

  4  equipment at a fixed location in this state when such

  5  machinery and equipment is used to manufacture, process,

  6  compound, produce, or prepare for shipment items of tangible

  7  personal property for sale, or to operate pollution control

  8  equipment, recycling equipment, maintenance equipment, or

  9  monitoring or control equipment used in such operations are

10  exempt to the extent provided in this paragraph. If In order

11  to qualify for this exemption, 75 percent or more of the

12  electricity or steam used at the fixed location is must be

13  used to operate qualifying machinery or equipment, 100 percent

14  of the charges for electricity or steam used at the fixed

15  location are exempt. If less than 75 percent but 50 percent or

16  more of the electricity or steam is used at the a fixed

17  location is used to operate qualifying machinery or equipment,

18  then it is presumed that 50 percent of the charges for

19  electricity or steam used at the fixed location are exempt

20  charge for electricity is for nonexempt purposes. If less than

21  50 percent of the electricity or steam used at the fixed

22  location is used to operate qualifying machinery or equipment,

23  none of the charges for electricity or steam used at the fixed

24  location are exempt.

25         2.  This exemption applies only to industries

26  classified under SIC Industry Major Group Numbers 10, 12, 13,

27  14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34,

28  35, 36, 37, 38, and 39. As used in this paragraph, "SIC" means

29  those classifications contained in the Standard Industrial

30  Classification Manual, 1987, as published by the Office of

31  Management and Budget, Executive Office of the President.


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  1         3.  Possession by a seller of a written certification

  2  by the purchaser, certifying the purchaser's entitlement to an

  3  exemption permitted by this subsection, relieves the seller

  4  from the responsibility of collecting the tax on the

  5  nontaxable amounts, and the department shall look solely to

  6  the purchaser for recovery of such tax if it determines that

  7  the purchaser was not entitled to the exemption.

  8         4.  Such exemption shall be applied as follows:

  9         a.  Beginning July 1, 1996, 20 percent of the charges

10  for such electricity shall be exempt.

11         b.  Beginning July 1, 1997, 40 percent of the charges

12  for such electricity shall be exempt.

13         c.  Beginning July 1, 1998, 60 percent of the charges

14  for such electricity or steam shall be exempt.

15         d.  Beginning July 1, 1999, 80 percent of the charges

16  for such electricity or steam shall be exempt.

17         e.  Beginning July 1, 2000, 100 percent of the charges

18  for such electricity or steam shall be exempt.

19         5.  Notwithstanding any other provision in this

20  paragraph to the contrary, in order to receive the exemption

21  provided in this paragraph a taxpayer must first register with

22  the WAGES Program Business Registry established by the local

23  WAGES coalition for the area in which the taxpayer is located.

24  Such registration establishes a commitment on the part of the

25  taxpayer to hire WAGES program participants to the maximum

26  extent possible consistent with the nature of their business.

27         6.a.  In order to determine whether the exemption

28  provided in this paragraph from the tax on charges for

29  electricity or steam has an effect on retaining or attracting

30  companies to this state, the Office of Program Policy Analysis

31


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  1  and Governmental Accountability shall periodically monitor and

  2  report on the industries receiving the exemption.

  3         b.  The first report shall be submitted no later than

  4  January 1, 1997, and must be conducted in such a manner as to

  5  specifically determine the number of companies within each SIC

  6  Industry Major Group receiving the exemption as of September

  7  1, 1996, and the number of individuals employed by companies

  8  within each SIC Industry Major Group receiving the exemption

  9  as of September 1, 1996.

10         c.  The second report shall be submitted no later than

11  January 1, 2001, and must be comprehensive in scope, but, at a

12  minimum, must be conducted in such a manner as to specifically

13  determine the number of companies within each SIC Industry

14  Major Group receiving the exemption as of September 1, 2000,

15  the number of individuals employed by companies within each

16  SIC Industry Major Group receiving the exemption as of

17  September 1, 2000, whether the change, if any, in such number

18  of companies or employees is attributable to the exemption

19  provided in this paragraph, whether it would be sound public

20  policy to continue or discontinue the exemption, and the

21  consequences of doing so.

22         d.  Both reports shall be submitted to the President of

23  the Senate, the Speaker of the House of Representatives, the

24  Senate Minority Leader, and the House Minority Leader.

25

26  Exemptions provided to any entity by this subsection shall not

27  inure to any transaction otherwise taxable under this chapter

28  when payment is made by a representative or employee of such

29  entity by any means, including, but not limited to, cash,

30  check, or credit card even when that representative or

31  employee is subsequently reimbursed by such entity.


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  1         (10)  PARTIAL EXEMPTION; MOTOR VEHICLE SOLD TO RESIDENT

  2  OF ANOTHER STATE.--The tax collected on the sale of a new or

  3  used motor vehicle in this state to a resident of another

  4  state shall be an amount equal to the sales tax which would be

  5  imposed on such sale under the laws of the state of which the

  6  purchaser is a resident, except that such tax shall not exceed

  7  the tax that would otherwise be imposed under this chapter.

  8  At the time of the sale, the purchaser shall execute a

  9  notarized statement of his or her intent to license the

10  vehicle in the state of which the purchaser is a resident

11  within 45 10 days of the sale and of the fact of the payment

12  to the State of Florida of a sales tax in an amount equivalent

13  to the sales tax of his or her state of residence and shall

14  submit the statement to the appropriate sales tax collection

15  agency in his or her state of residence.  Nothing in this

16  subsection shall be construed to require the removal of the

17  vehicle from this state following the filing of an intent to

18  license the vehicle in the purchaser's home state if the

19  purchaser licenses the vehicle in his or her home state within

20  45 days after the date of sale.

21         (2)  It is the intent of the Legislature that the

22  amendments to s. 212.08(7)(ii), Florida Statutes, 1998

23  Supplement, by this section are remedial in nature and merely

24  clarify existing law.

25         Section 26.  Subsection (8) is added to section 213.27,

26  Florida Statutes, to read:

27         213.27  Contracts with debt collection agencies and

28  certain vendors.--

29         (8)(a)  The executive director of the department may

30  enter into contracts with private vendors to develop and

31  implement systems to enhance tax collections where


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  1  compensation to the vendors is funded through increased tax

  2  collections.  The amount of compensation paid to a vendor

  3  shall be based on a percentage of increased tax collections

  4  attributable to the system after all administrative and

  5  judicial appeals are exhausted, and the total amount of

  6  compensation paid to a vendor shall not exceed the maximum

  7  amount stated in the contract.

  8         (b)  A person acting on behalf of the department under

  9  a contract authorized by this subsection does not exercise any

10  of the powers of the department, except that the person is an

11  agent of the department for the purposes of developing and

12  implementing a system to enhance tax collection.

13         (c)  Disclosure of information under this subsection

14  shall be pursuant to a written agreement between the executive

15  director and the private vendors.  The vendors shall be bound

16  by the same requirements of confidentiality as the department.

17  Breach of confidentiality is a misdemeanor of the first

18  degree, punishable as provided in s. 775.082 or s. 775.083.

19         Section 27.  Subsection (1) of section 213.67, Florida

20  Statutes, 1998 Supplement, is amended to read:

21         213.67  Garnishment.--

22         (1)  If a person is delinquent in the payment of any

23  taxes, penalties, and interest owed to the department, the

24  executive director or his or her designee may give notice of

25  the amount of such delinquency by registered mail to all

26  persons having in their possession or under their control any

27  credits or personal property, exclusive of wages, belonging to

28  the delinquent taxpayer, or owing any debts to such delinquent

29  taxpayer at the time of receipt by them of such notice.

30  Thereafter, any person who has been notified may not transfer

31  or make any other disposition of such credits, other personal


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  1  property, or debts until the executive director or his or her

  2  designee consents to a transfer or disposition or until 60

  3  days after the receipt of such notice, except that the

  4  credits, other personal property, or debts which exceed the

  5  delinquent amount stipulated in the notice shall not be

  6  subject to the provisions of this section, wherever held, in

  7  any case in which the taxpayer does not have a prior history

  8  of tax delinquencies. If during the effective period of the

  9  notice to withhold, any person so notified makes any transfer

10  or disposition of the property or debts required to be

11  withheld hereunder, he or she is liable to the state for any

12  indebtedness owed to the department by the person with respect

13  to whose obligation the notice was given to the extent of the

14  value of the property or the amount of the debts thus

15  transferred or paid if, solely by reason of such transfer or

16  disposition, the state is unable to recover the indebtedness

17  of the person with respect to whose obligation the notice was

18  given. If the delinquent taxpayer contests the intended levy

19  in circuit court or under chapter 120, the notice under this

20  section remains effective until that final resolution of the

21  contest. Any financial institution receiving such notice will

22  maintain a right of setoff for any transaction involving a

23  debit card occurring on or before the date of receipt of such

24  notice.

25         Section 28.  (1)  Paragraph (n) of subsection (1) and

26  paragraph (c) of subsection (2) of section 220.03, Florida

27  Statutes, 1998 Supplement, are amended, and paragraph (hh) is

28  added to subsection (1) of said section, to read:

29         220.03  Definitions.--

30         (1)  SPECIFIC TERMS.--When used in this code, and when

31  not otherwise distinctly expressed or manifestly incompatible


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  1  with the intent thereof, the following terms shall have the

  2  following meanings:

  3         (n)  "Internal Revenue Code" means the United States

  4  Internal Revenue Code of 1986, as amended and in effect on

  5  January 1, 1999 1998, except as provided in subsection (3).

  6         (hh)  "Citrus processing company" means a corporation

  7  which, during the 60-month period ending on December 31, 1997,

  8  had derived more than 50 percent of its total gross receipts

  9  from the processing of citrus products and the manufacture of

10  juices.

11         (2)  DEFINITIONAL RULES.--When used in this code and

12  neither otherwise distinctly expressed nor manifestly

13  incompatible with the intent thereof:

14         (c)  Any term used in this code shall have the same

15  meaning as when used in a comparable context in the Internal

16  Revenue Code and other statutes of the United States relating

17  to federal income taxes, as such code and statutes are in

18  effect on January 1, 1999 1998. However, if subsection (3) is

19  implemented, the meaning of any term shall be taken at the

20  time the term is applied under this code.

21         (2)  This section shall take effect upon this act

22  becoming a law, and the amendments to s. 220.03(1)(n) and

23  (2)(c), Florida Statutes, 1998 Supplement, shall operate

24  retroactively to January 1, 1999.

25         Section 29.  Effective January 1, 2000, paragraph (b)

26  of subsection (1) of section 220.151, Florida Statutes, is

27  amended, and, effective upon this act becoming a law,

28  subsection (3) is added to said section, to read:

29         220.151  Apportionment; methods for special

30  industries.--

31         (1)


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  1         (b)  If the principal source of premiums written by an

  2  insurance company consists of premiums for reinsurance

  3  accepted by it, the tax base of such company shall be

  4  apportioned to this state by multiplying such base by a

  5  fraction the numerator of which is the sum of:

  6         1.  Direct premiums written for insurance upon

  7  properties and risks in this state, plus

  8         2.  Premiums written for reinsurance, accepted in

  9  respect to properties and risks in this state,

10

11  and the denominator of which is the sum of direct premiums

12  written for insurance upon properties and risks everywhere

13  plus premiums written for reinsurance accepted in respect to

14  properties and risks everywhere.  For purposes of this

15  paragraph, premiums written for reinsurance accepted in

16  respect to properties and risks in this state, whether or not

17  otherwise determinable, shall may, at the election of the

18  company, either be determined on the basis of the proportion

19  which premiums written for reinsurance accepted from companies

20  resident in or having a regional home office in the state

21  bears to premiums written for reinsurance accepted from all

22  sources or, alternatively, on the basis of the proportion

23  which the sum of the direct premiums written for insurance

24  upon properties and risks in this state by each ceding company

25  from which reinsurance is accepted bears to the sum of the

26  total direct premiums written by each such ceding company for

27  the taxable year.

28         (3)  For any taxable year beginning on or after January

29  1, 1999, a citrus processing company may, if required to

30  apportion its taxable net income pursuant to the three-factor

31  apportionment method set forth in s. 220.15(1), elect to have


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  1  such apportionment determined for that taxable year solely by

  2  use of the sales factor, as set forth in s. 220.15(5). The

  3  election shall be made by the filing of a return for the

  4  taxable year utilizing this method.

  5         Section 30.  Section 220.21, Florida Statutes, is

  6  amended to read:

  7         220.21  Returns and records; regulations.--

  8         (1)  Every taxpayer liable for the tax imposed by this

  9  code shall keep such records, render such statements, make

10  such returns and notices, and comply with such rules and

11  regulations, as the department may from time to time

12  prescribe.  The director may require any taxpayer or class of

13  taxpayers, by notice or by regulation, to make such returns

14  and notices, render such statements, and keep such records as

15  the director deems necessary to determine whether such

16  taxpayer or taxpayers are liable for tax under this code.

17         (2)  A taxpayer may choose to file a return required by

18  this code in a form initiated through a telephonic or

19  electronic data interchange using an advanced encrypted

20  transmission by means of the Internet or other suitable

21  transmission. The department shall prescribe by rule the

22  format and instructions necessary for such filing to ensure a

23  full collection of taxes due. The acceptable method of

24  transfer, the method, form, and content of the electronic data

25  interchange, and the means, if any, by which the taxpayer will

26  be provided with an acknowledgment shall be prescribed by the

27  department.

28         Section 31.  Subsection (3) of section 220.221, Florida

29  Statutes, is amended to read:

30         220.221  Returns; signing and verification.--

31


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  1         (3)  Each return or notice required to be filed under

  2  this code shall be verified by a written declaration that it

  3  is made under the penalties of perjury, and if prepared by

  4  someone other than the taxpayer the return shall also contain

  5  a declaration by the preparer that it was prepared on the

  6  basis of all information of which the preparer had knowledge.

  7         Section 32.  Paragraphs (a) and (b) of subsection (2)

  8  of section 220.222, Florida Statutes, 1998 Supplement, are

  9  amended to read:

10         220.222  Returns; time and place for filing.--

11         (2)(a)  When a taxpayer has been granted an extension

12  or extensions of time within which to file its federal income

13  tax return for any taxable year, and if the requirements of s.

14  220.32 are met, the filing of a written request for such

15  extension or extensions with the department shall

16  automatically extend the due date of the return required under

17  this code until 15 days after the expiration of the federal

18  extension or until the expiration of 6 months from the

19  original due date, whichever first occurs.

20         (b)  The department may grant an extension or

21  extensions of time for the filing of any return required under

22  this code upon receiving a prior written request therefor if

23  good cause for an extension is shown.  However, the aggregate

24  extensions of time under paragraphs (a) and (b) shall not

25  exceed 6 months. No extension granted under this paragraph

26  shall be valid unless the taxpayer complies with the

27  requirements of s. 220.32.

28         Section 33.  Subsection (7) is added to section

29  193.052, Florida Statutes, to read:

30         193.052  Preparation and serving of returns.--

31


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  1         (7)  A property appraiser may accept a tangible

  2  personal property tax return in a form initiated through an

  3  electronic data interchange. The department shall prescribe by

  4  rule the format and instructions necessary for such filing to

  5  ensure that all property is properly listed.  The acceptable

  6  method of transfer, the method, form, and content of the

  7  electronic data interchange, the method by which the taxpayer

  8  will be provided with an acknowledgment, and the duties of the

  9  property appraiser with respect to such filing shall be

10  prescribed by the department.  The department's rules shall

11  provide:  a uniform format for all counties; that the format

12  shall resemble form DR-405 as closely as possible; and that

13  adequate safeguards for verification of taxpayers' identities

14  are established to avoid filing by unauthorized persons.

15         Section 34.  Subsection (16) of section 199.052,

16  Florida Statutes, 1998 Supplement, is amended to read:

17         199.052  Annual tax returns; payment of annual tax.--

18         (16)(a)  Except as provided in paragraph (b), all banks

19  and financial organizations filing annual intangible tax

20  returns for their customers shall file return information for

21  taxes due January 1, 1999, and thereafter using

22  machine-sensible media. The information required by this

23  subsection must be reported by banks or financial

24  organizations on machine-sensible media, using specifications

25  and instructions of the department.  A bank or financial

26  organization that demonstrates to the satisfaction of the

27  department that a hardship exists is not required to file

28  intangible tax returns for its customers using

29  machine-sensible media.  The department shall adopt rules

30  necessary to administer this paragraph subsection.

31


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  1         (b)  A taxpayer may choose to file an annual intangible

  2  personal property tax return in a form initiated through an

  3  electronic data interchange using an advanced encrypted

  4  transmission by means of the Internet or other suitable

  5  transmission. The department shall prescribe by rule the

  6  format and instructions necessary for such filing to ensure a

  7  full collection of taxes due. The acceptable method of

  8  transfer, the method, form, and content of the electronic data

  9  interchange, and the means, if any, by which the taxpayer will

10  be provided with an acknowledgment shall be prescribed by the

11  department.

12         Section 35.  Section 443.163, Florida Statutes, is

13  created to read:

14         443.163  Electronic reporting.--An employer may choose

15  to file any report required by this chapter in a form

16  initiated through an electronic data interchange using an

17  advanced encrypted transmission by means of the Internet or

18  other suitable transmission. The division shall prescribe by

19  rule the format and instructions necessary for such filing to

20  ensure a full collection of contributions due. The acceptable

21  method of transfer, the method, form, and content of the

22  electronic data interchange, and the means, if any, by which

23  the employer will be provided with an acknowledgment, shall be

24  prescribed by the division.

25         Section 36.  (1)  Whenever the governing body of a

26  municipality that has created a downtown development district

27  pursuant to chapter 65-1090, Laws of Florida, determines that

28  it is necessary to alter, amend, or expand the boundaries of

29  the established district by the inclusion of additional

30  territory or the exclusion of lands from the limits of the

31  established district, in order to revitalize and preserve


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  1  property values or to prevent deterioration in the original

  2  district or its surrounding areas, it shall, by resolution,

  3  declare its intention to do so.

  4         (2)  In the resolution of intent, the governing body

  5  shall set a date for a public hearing on adoption of an

  6  ordinance altering, amending, or expanding the district and

  7  describing the new proposed district.  Upon the adoption of

  8  the resolution, the governing body shall cause a notice of the

  9  public hearing to be published in a newspaper of general

10  circulation published in the municipality, which notice shall

11  be published one time not less than 30 nor more than 60 days

12  prior to the date of the hearing.  The notice shall set forth

13  the date, time, and place of the hearing and shall describe

14  the new proposed boundaries of the district.  Any citizen,

15  taxpayer, or property owner shall have the right to be heard

16  in opposition to the proposed amendment or expansion of the

17  district.  After the public hearing, if the governing body

18  intends to proceed with the amendment or expansion of the

19  district, it shall, in the manner authorized by law, adopt an

20  ordinance defining the new district. The governing body shall

21  not incorporate land into the district not included in the

22  description contained in the resolution and the notice of

23  public hearing, but it may eliminate any lands from that

24  description when it adopts the ordinance containing the final

25  determination of the boundaries.

26         Section 37.  If any provision of this act or the

27  application thereof to any person or circumstance is held

28  invalid, the invalidity shall not affect other provisions or

29  applications of the act which can be given effect without the

30  invalid provision or application, and to this end the

31  provisions of this act are severable.


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  1         Section 38.  Except as otherwise provided herein, this

  2  act shall take effect upon becoming a law.

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