House Bill 2433e1
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 A bill to be entitled
2 An act relating to taxation; amending s.
3 95.091, F.S.; specifying the time period within
4 which the Department of Revenue and Department
5 of Business and Professional Regulation may
6 determine and assess the amount of certain
7 taxes, penalties, or interest due beginning
8 July 1, 2002; correcting a reference; amending
9 s. 106.265, F.S.; providing that the Florida
10 Elections Commission, rather than the
11 Department of Revenue, shall have
12 responsibility for collecting civil penalties
13 for violation of chapter 104 or chapter 106,
14 F.S.; amending s. 166.231(1), F.S.; to allow a
15 municipality to levy tax on water service
16 outside municipal boundaries if an agreement is
17 reached by specific date; amending ss. 175.111
18 and 185.09, F.S.; removing a requirement that
19 insurers subject to a premium tax for a
20 municipal or special district firefighter
21 pension plan or a municipal police pension plan
22 file an annual premium receipt report with the
23 Division of Retirement; amending s. 213.053,
24 F.S.; authorizing the Department of Revenue to
25 share information regarding such reports with
26 the Department of Management Services, and to
27 share certain identifying information with the
28 Department of Highway Safety and Motor
29 Vehicles; creating s. 189.420, F.S.; providing
30 requirements with respect to special district
31 assessments on facilities regulated under ch.
1
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 513, F.S.; amending s. 203.01, F.S.;
2 authorizing the department to require
3 quarterly, semiannual, or annual returns for
4 the tax on gross receipts for utility services
5 under certain conditions; amending ss. 206.09
6 and 206.095, F.S.; authorizing the department
7 to suspend a requirement for certain reports
8 from carriers transporting, or terminal
9 operators handling, motor fuel and similar
10 products, under certain conditions; amending s.
11 212.051, F.S.; including specialty chemicals
12 and bioaugmentation products within the sales
13 tax exemption for equipment and machinery used
14 for pollution control in connection with the
15 manufacture of items of tangible personal
16 property for sale; providing definitions;
17 amending s. 212.06, F.S.; clarifying language
18 with respect to the exemption from the indexed
19 tax on manufactured asphalt for asphalt used
20 for government public works projects;
21 specifying that the exemption includes federal
22 projects; amending s. 212.08, F.S.; revising
23 application of the exemption for portable
24 containers used for processing farm products;
25 providing conditions under which the full sales
26 tax exemption for machinery and equipment used
27 to produce electrical or steam energy will
28 apply when both residual and nonresidual fuels
29 are used; revising application of the sales tax
30 exemption for repair and labor charges for
31 certain industrial machinery and equipment;
2
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 providing intent; providing an exemption for
2 people-mover systems and parts thereof
3 purchased or manufactured by certain
4 contractors; providing an exemption for the
5 purchase of component parts by, and other
6 manufacturing costs incurred by, certain
7 contractors who manufacture and install such
8 systems and parts; providing definitions;
9 amending s. 212.11, F.S.; authorizing the
10 department to allow a sales tax dealer to
11 continue to use a filing frequency when the
12 dealer exceeds the maximum tax for that
13 frequency, under certain conditions; amending
14 s. 212.12, F.S.; revising provisions which
15 authorize the department to sample a dealer's
16 records when such records are adequate but
17 voluminous, in order to determine the dealer's
18 tax liability; providing that overpayments and
19 deficiencies shall be projected over the entire
20 audit period, and the tax deficiency reduced or
21 refund made as necessary; providing intent;
22 amending s. 213.015, F.S.; specifying
23 additional taxpayer rights with respect to
24 treatment by department personnel and
25 explanation of the reason for audit selection;
26 amending s. 213.21, F.S.; providing conditions
27 under which a taxpayer's liability may be
28 compromised when the taxpayer establishes
29 reasonable reliance on written advice issued by
30 the department; providing application;
31 repealing s. 213.235(6), F.S., which relates to
3
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 application of the annual rate of interest
2 applicable to tax payment deficiencies as
3 determined under said section; amending s.
4 213.27, F.S.; authorizing the department to
5 contract with public or private vendors to
6 develop and implement a voluntary system for
7 sales and use tax collection and
8 administration; providing for compensation;
9 requiring reports; providing for application of
10 provisions of chapter 212, F.S., to system
11 users; providing for maintenance of
12 confidentiality of certain information;
13 providing a penalty; amending s. 220.03, F.S.;
14 updating references to the Internal Revenue
15 Code for corporate income tax purposes;
16 providing for retroactive effect; amending s.
17 220.62, F.S.; including savings association
18 holding companies registered under the
19 Homeowners' Loan Act within the definition of
20 "savings association" for purposes of the
21 franchise tax on banks and savings
22 associations; providing that s. 1 of ch.
23 98-187, Laws of Florida, which amends s.
24 201.09, F.S., to provide liability for the
25 excise tax on documents when a renewal note
26 increases the unpaid balance or the original
27 face amount of the original contract and
28 obligation, applies retroactively to certain
29 term obligations; directing the Division of
30 Retirement to adjust a municipality's 1997 base
31 year revenue for purposes of its own pension
4
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 plan for firefighters or police officers based
2 on specified information; authorizing the
3 department to provide data to the division;
4 providing that, for a specified period, persons
5 classified under SIC Industry Group Number 212
6 who paid tax under ch. 212, F.S., on certain
7 charges for steam or electrical energy entitled
8 to exemption are entitled to a refund, and that
9 such persons who did not pay the tax are not
10 required to pay the tax, penalty, or interest;
11 providing that failure to timely file a
12 consolidated return for intangible personal
13 property tax for any one or more years shall
14 not prejudice a taxpayer's right to file a
15 consolidated return under certain conditions;
16 providing effective dates.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraph (a) of subsection (3) of section
21 95.091, Florida Statutes, is amended to read:
22 95.091 Limitation on actions to collect taxes.--
23 (3)(a) With the exception of taxes levied under
24 chapter 198 and tax adjustments made pursuant to s. 220.23,
25 the Department of Revenue may determine and assess the amount
26 of any tax, penalty, or interest due under any tax enumerated
27 in s. 72.011 which it has authority to administer and the
28 Department of Business and Professional Regulation may
29 determine and assess the amount of any tax, penalty, or
30 interest due under any tax enumerated in s. 72.011 which it
31 has authority to administer:
5
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 1.a. For taxes due before July 1, 1999, within 5 years
2 after the date the tax is due, any return with respect to the
3 tax is due, or such return is filed, whichever occurs later;
4 and for taxes due on or after July 1, 1999, within 3 years
5 after the date the tax is due, any return with respect to the
6 tax is due, or such return is filed, whichever occurs later;
7 b. Effective July 1, 2002, notwithstanding
8 sub-subparagraph a., within 3 years after the date the tax is
9 due, any return with respect to the tax is due, or such return
10 is filed, whichever occurs later;
11 2. For taxes due before July 1, 1999, within 6 years
12 after the date the taxpayer either makes a substantial
13 underpayment of tax, or files a substantially incorrect
14 return;
15 3. At any time while the right to a refund or credit
16 of the tax is available to the taxpayer;
17 4. For taxes due before July 1, 1999, at any time
18 after the taxpayer has filed a grossly false return;
19 5. At any time after the taxpayer has failed to make
20 any required payment of the tax, has failed to file a required
21 return, or has filed a fraudulent return, except that for
22 taxes due on or after July 1, 1999, the limitation prescribed
23 in subparagraph 1. sub-subparagraph a. applies if the taxpayer
24 has disclosed in writing the tax liability to the department
25 before the department has contacted the taxpayer; or
26 6. In any case in which there has been a refund of tax
27 erroneously made for any reason:
28 a. For refunds made before July 1, 1999, within 5
29 years after making such refund; and
30 b. For refunds made on or after July 1, 1999, within 3
31 years after making such refund,
6
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1
2 or at any time after making such refund if it appears that any
3 part of the refund was induced by fraud or the
4 misrepresentation of a material fact.
5 Section 2. Subsection (2) of section 106.265, Florida
6 Statutes, is amended to read:
7 106.265 Civil penalties.--
8 (2) If any person, political committee, committee of
9 continuous existence, or political party fails or refuses to
10 pay to the commission any civil penalties assessed pursuant to
11 the provisions of this section, the commission Department of
12 Revenue shall be responsible for collecting the civil
13 penalties resulting from such action.
14 Section 3. Subsection (1) of section 166.231, Florida
15 Statutes, is amended, to read:
16 166.231 Municipalities; public service tax.--
17 (1)(a) A municipality may levy a tax on the purchase
18 of electricity, metered natural gas, liquefied petroleum gas
19 either metered or bottled, manufactured gas either metered or
20 bottled, and water service. Except for those municipalities in
21 which (c) applies, the tax shall be levied only upon purchases
22 within the municipality and shall not exceed 10 percent of the
23 payments received by the seller of the taxable item from the
24 purchaser for the purchase of such service. Municipalities
25 imposing a tax on the purchase of cable television service as
26 of May 4, 1977, may continue to levy such tax to the extent
27 necessary to meet all obligations to or for the benefit of
28 holders of bonds or certificates which were issued prior to
29 May 4, 1977. Purchase of electricity means the purchase of
30 electric power by a person who will consume it within the
31 municipality.
7
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 (b) The tax imposed by paragraph (a) shall not be
2 applied against any fuel adjustment charge, and such charge
3 shall be separately stated on each bill. The term "fuel
4 adjustment charge" means all increases in the cost of utility
5 services to the ultimate consumer resulting from an increase
6 in the cost of fuel to the utility subsequent to October 1,
7 1973.
8 (c) The tax in paragraph (a) on water service may be
9 applied outside municipal boundaries to property included in a
10 development of regional impact approved pursuant to s. 380.06,
11 if agreed to in writing by the development of such property
12 and the municipality prior to March 31, 2000, if a tax levied
13 pursuant to the subsection is challenged, recovery, if any,
14 shall be limited to monies paid into an escrow account of the
15 clerk of the court subsequent to such challenge.
16 Section 4. Section 175.111, Florida Statutes, is
17 amended to read:
18 175.111 Certified copy of ordinance or resolution
19 filed; insurance companies' annual report of premiums;
20 duplicate files; book of accounts.--For any municipality,
21 special fire control district, chapter plan, local law
22 municipality, local law special fire control district, or
23 local law plan under this chapter, whenever any municipality
24 passes an ordinance or whenever any special fire control
25 district passes a resolution establishing a chapter plan or
26 local law plan assessing and imposing the taxes authorized in
27 s. 175.101, a certified copy of such ordinance or resolution
28 shall be deposited with the division. Thereafter every
29 insurance company, association, corporation, or other insurer
30 carrying on the business of property insurance on real or
31 personal property, on or before the succeeding March 1 after
8
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 date of the passage of the ordinance or resolution, shall
2 report fully in writing and under oath to the division and the
3 Department of Revenue a just and true account of all premiums
4 by such insurer received for property insurance policies
5 covering or insuring any real or personal property located
6 within the corporate limits of each such municipality or
7 special fire control district during the period of time
8 elapsing between the date of the passage of the ordinance or
9 resolution and the end of the calendar year. The report shall
10 include the code designation as prescribed by the division for
11 each piece of insured property, real or personal, located
12 within the corporate limits of each municipality and within
13 the legally defined boundaries of each special fire control
14 district. The aforesaid insurer shall annually thereafter, on
15 March 1, file with the division and the Department of Revenue
16 a similar report covering the preceding year's premium
17 receipts, and every such insurer at the same time of making
18 such reports shall pay to the Department of Revenue the amount
19 of the tax hereinbefore mentioned. Every insurer engaged in
20 carrying on such insurance business in the state shall keep
21 accurate books of accounts of all such business done by it
22 within the corporate limits of each such municipality and
23 within the legally defined boundaries of each such special
24 fire control district, and in such manner as to be able to
25 comply with the provisions of this chapter. Based on the
26 insurers' reports of premium receipts, the division shall
27 prepare a consolidated premium report and shall furnish to any
28 municipality or special fire control district requesting the
29 same a copy of the relevant section of that report.
30 Section 5. Section 185.09, Florida Statutes, is
31 amended to read:
9
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 185.09 Report of premiums paid; date tax payable.--For
2 any municipality, chapter plan, local law municipality, or
3 local law plan under this chapter, whenever any municipality
4 passes an ordinance establishing a chapter plan or local law
5 plan and assessing and imposing the tax authorized in s.
6 185.08, a certified copy of such ordinance shall be deposited
7 with the division; and thereafter every insurance company,
8 corporation, or other insurer carrying on the business of
9 casualty insuring, on or before the succeeding March 1 after
10 date of the passage of the ordinance, shall report fully in
11 writing to the division and the Department of Revenue a just
12 and true account of all premiums received by such insurer for
13 casualty insurance policies covering or insuring any property
14 located within the corporate limits of such municipality
15 during the period of time elapsing between the date of the
16 passage of the ordinance and the end of the calendar year. The
17 aforesaid insurer shall annually thereafter, on March 1, file
18 with the division and the Department of Revenue a similar
19 report covering the preceding year's premium receipts. Every
20 such insurer shall, at the time of making such report, pay to
21 the Department of Revenue the amount of the tax heretofore
22 mentioned. Every insurer engaged in carrying on a general
23 casualty insurance business in the state shall keep accurate
24 books of account of all such business done by it within the
25 limits of such incorporated municipality in such a manner as
26 to be able to comply with the provisions of this chapter.
27 Based on the insurers' reports of premium receipts, the
28 division shall prepare a consolidated premium report and shall
29 furnish to any municipality requesting the same a copy of the
30 relevant section of that report.
31
10
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 Section 6. Paragraphs (r) and (s) are added to
2 subsection (7) of section 213.053, Florida Statutes, to read:
3 213.053 Confidentiality and information sharing.--
4 (7) Notwithstanding any other provision of this
5 section, the department may provide:
6 (r) Information relative to the returns required by
7 ss. 175.111 and 185.09 to the Department of Management
8 Services in the conduct of its official duties. The Department
9 of Management Services is, in turn, authorized to disclose
10 payment information to a governmental agency as necessary in
11 the administration of chapters 175 and 185.
12 (s) Names, addresses, and federal employer
13 identification numbers, or similar identifiers, to the
14 Department of Highway Safety and Motor Vehicles for use in the
15 conduct of its official duties.
16
17 Disclosure of information under this subsection shall be
18 pursuant to a written agreement between the executive director
19 and the agency. Such agencies, governmental or
20 nongovernmental, shall be bound by the same requirements of
21 confidentiality as the Department of Revenue. Breach of
22 confidentiality is a misdemeanor of the first degree,
23 punishable as provided by s. 775.082 or s. 775.083.
24 Section 7. Section 189.420, Florida Statutes, is
25 created to read:
26 189.420 Assessments levied on facilities regulated
27 under chapter 513.--When an independent or dependent special
28 district levies an assessment on a facility regulated under
29 chapter 513, the assessment shall not be based on the
30 assertion that the facility is comprised of residential units.
31 Instead, facilities regulated under chapter 513 shall be
11
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 assessed in the same manner as a hotel, motel, or other
2 similar facility.
3 Section 8. Effective January 1, 2001, paragraph (g) is
4 added to subsection (1) of section 203.01, Florida Statutes,
5 to read:
6 203.01 Tax on gross receipts for utility services.--
7 (1)(a) Every person that receives payment for any
8 utility service shall report by the last day of each month to
9 the Department of Revenue, under oath of the secretary or some
10 other officer of such person, the total amount of gross
11 receipts derived from business done within this state, or
12 between points within this state, for the preceding month and,
13 at the same time, shall pay into the State Treasury an amount
14 equal to a percentage of such gross receipts at the rate set
15 forth in paragraph (b). Such collections shall be certified
16 by the Comptroller upon the request of the State Board of
17 Education.
18 (b) Beginning July 1, 1992, and thereafter, the rate
19 shall be 2.5 percent.
20 (c) Any person who purchases, installs, rents, or
21 leases a telephone system or telecommunication system for his
22 or her own use to provide that person with telephone service
23 or telecommunication service which is a substitute for any
24 telephone company switched service or a substitute for any
25 dedicated facility by which a telephone company provides a
26 communication path shall register with the Department of
27 Revenue and pay into the State Treasury a yearly amount equal
28 to a percentage of the actual cost of operating such system at
29 the rate set forth in paragraph (b). "Actual cost" includes,
30 but is not limited to, depreciation, interest, maintenance,
31 repair, and other expenses directly attributable to the
12
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 operation of such system. For purposes of this paragraph, the
2 depreciation expense to be included in actual cost shall be
3 the depreciation expense claimed for federal income tax
4 purposes. The total amount of any payment required by a lease
5 or rental contract or agreement shall be included within the
6 actual cost. The provisions of this paragraph do not apply to
7 the use by any local telephone company or any
8 telecommunication carrier of its own telephone system or
9 telecommunication system to conduct a telecommunication
10 service for hire or to the use of any radio system operated by
11 any county or municipality or by the state or any political
12 subdivision thereof. If a system described in this paragraph
13 is located in more than one state, the actual cost of such
14 system for purposes of this paragraph shall be the actual cost
15 of the system's equipment located in Florida. The term
16 "telecommunications carrier" specifically includes cellular
17 telephone carriers and other radio common carriers.
18 (d) Electricity produced by cogeneration or by small
19 power producers which is transmitted and distributed by a
20 public utility between two locations of a customer of the
21 utility pursuant to s. 366.051 is subject to the tax imposed
22 by this section. The tax shall be applied to the cost price
23 of such electricity as provided in s. 212.02(4) and shall be
24 paid each month by the producer of such electricity.
25 (e) Electricity produced by cogeneration or by small
26 power producers during the 12-month period ending June 30 of
27 each year which is in excess of nontaxable electricity
28 produced during the 12-month period ending June 30, 1990, is
29 subject to the tax imposed by this section. The tax shall be
30 applied to the cost price of such electricity as provided in
31 s. 212.02(4) and shall be paid each month, beginning with the
13
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 month in which total production exceeds the production of
2 nontaxable electricity for the 12-month period ending June 30,
3 1990. For purposes of this paragraph, "nontaxable
4 electricity" means electricity produced by cogeneration or by
5 small power producers which is not subject to tax under
6 paragraph (d). Taxes paid pursuant to paragraph (d) may be
7 credited against taxes due under this paragraph. Electricity
8 generated as part of an industrial manufacturing process which
9 manufactures products from phosphate rock, raw wood fiber,
10 paper, citrus or any agricultural product shall not be subject
11 to the tax imposed by this paragraph. "Industrial
12 manufacturing process" means the entire process conducted at
13 the location where the process takes place.
14 (f) Any person other than a cogenerator or small power
15 producer described in paragraph (e) who produces for his or
16 her own use electrical energy which is a substitute for
17 electrical energy produced by an electric utility as defined
18 in s. 366.02 is subject to the tax imposed by this section.
19 The tax shall be applied to the cost price of such electrical
20 energy as provided in s. 212.02(4) and shall be paid each
21 month. The provisions of this paragraph do not apply to any
22 electrical energy produced and used by an electric utility.
23 (g) Notwithstanding any other provision of this
24 chapter, with the exception of a telephone or
25 telecommunication system described in paragraph (c), the
26 department may require:
27 1. A quarterly return and payment when the tax
28 remitted for the preceding four calendar quarters did not
29 exceed $1,000;
30
31
14
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 2. A semiannual return and payment when the tax
2 remitted for the preceding four calendar quarters did not
3 exceed $500; or
4 3. An annual return and payment when the tax remitted
5 for the preceding four calendar quarters did not exceed $100.
6 Section 9. Effective July 1, 2000, section 206.09,
7 Florida Statutes, is amended to read:
8 206.09 Reports from carriers transporting motor fuel
9 or similar products.--
10 (1) Every railroad company, pipeline company, water
11 transportation company, private carrier, and common carrier
12 transporting motor fuel, casinghead gasoline, natural
13 gasoline, naphtha, or diesel fuel distillate, either in
14 interstate or intrastate or foreign commerce, to points within
15 Florida, and every person transporting motor fuel, casinghead
16 gasoline, natural gasoline, naphtha, or diesel fuel
17 distillate, by whatever manner, to a point in Florida from any
18 point outside of said state, shall file monthly returns
19 setting forth:
20 (a) The name under which such person is transacting
21 business within the state.
22 (b) The location with street number address of such
23 person's principal office or place of business within the
24 state.
25 (c) The name, federal employer identification number
26 or, if such number is not available, the social security
27 number, and business address of the owner or the names and
28 addresses of the partners, if such person is a partnership, or
29 the principal officers, if such person is a corporation or
30 association.
31
15
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 (2) Such person or company shall report under oath to
2 the department on forms prescribed by the department all
3 deliveries of motor fuel, casinghead gasoline, natural
4 gasoline, naphtha, or diesel fuel distillate so made to points
5 within the state.
6 (3) Such reports shall cover monthly periods and be
7 submitted within 20 days after the close of the month covered
8 by the report and shall show:
9 (a) The name, federal employer identification number
10 or, if such number is not available, the social security
11 number, and complete business address of the person to whom
12 the deliveries of motor fuel, casinghead gasoline, natural
13 gasoline, naphtha, or diesel fuel distillate have actually and
14 in fact been made;
15 (b) The name, federal employer identification number
16 or, if such number is not available, the social security
17 number, and complete business address of the originally named
18 consignee, if motor fuel, casinghead gasoline, natural
19 gasoline, naphtha, or diesel fuel distillate has been
20 delivered to any person other than the originally named
21 consignee;
22 (c) The municipality and state of origin, the
23 municipality, county, and state of delivery, the date of
24 delivery, and the number and initials of each tank car and the
25 number of gallons contained therein, if shipped by rail;
26 (d) The name of the boat, barge, or vessel and the
27 number of gallons contained therein, if shipped by water;
28 (e) The company unit number of each tank truck and the
29 number of gallons contained therein, if transported by motor
30 truck;
31
16
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 (f) If delivered by other means, the manner in which
2 such delivery is made; and
3 (g) Such other additional information relative to
4 shipments of motor fuel as the department may require.
5 (4) The department is authorized to suspend the
6 reporting requirements of this section if substantially the
7 same data is filed with the Internal Revenue Service and
8 provided to the department through a national information
9 reporting system.
10 (5)(4) If any such person or company required to file
11 under this section fails to make a complete report, the
12 department shall impose, in addition to any other penalty or
13 interest due, a penalty in the amount of $200.
14 Section 10. Effective July 1, 2000, section 206.095,
15 Florida Statutes, is amended to read:
16 206.095 Reports from terminal operators.--
17 (1) Every terminal operator who stores, handles, or
18 transfers motor fuel, casinghead gasoline, natural gasoline,
19 naphtha, diesel fuel, kerosene, or other middle distillates
20 shall file a report on forms prescribed by the department.
21 The report shall be filed on a monthly basis within 20 days
22 after the close of the month covered by the report and shall
23 show:
24 (a) The name, address, and license number of the
25 terminal supplier, importer, or exporter storing or
26 transferring such product.
27 (b) The name of the boat, barge, or vessel
28 transporting the product to the terminal.
29 (c) The number of gallons and type of product which is
30 being stored.
31
17
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 (d) Such other additional information relative to
2 shipments and storage of products as the department may
3 require.
4 (2) The department is authorized to suspend the
5 reporting requirements of this section if substantially the
6 same data is filed with the Internal Revenue Service and
7 provided to the department through a national information
8 reporting system.
9 (3)(2) If any terminal operator fails to make a
10 complete report, the department shall impose, in addition to
11 any other penalty and interest due, a penalty in the amount of
12 $100.
13 Section 11. Effective July 1, 2000, section 212.051,
14 Florida Statutes, is amended to read:
15 212.051 Equipment, or machinery, and other materials
16 for pollution control; not subject to sales or use tax.--
17 (1) Notwithstanding any provision to the contrary,
18 sales, use, or privilege taxes shall not be collected with
19 respect to any facility, device, fixture, equipment, or
20 machinery, specialty chemical, or bioaugmentation product used
21 primarily for the control or abatement of pollution or
22 contaminants in manufacturing, processing, compounding, or
23 producing for sale items of tangible personal property at a
24 fixed location, or any structure, machinery, or equipment
25 installed in the reconstruction or replacement of such
26 facility, device, fixture, equipment, or machinery. To
27 qualify, such facility, device, fixture, equipment, or
28 structure, specialty chemical, or bioaugmentation product must
29 be used, installed, or constructed to meet a law implemented
30 by, or a condition of a permit issued by, the Department of
31 Environmental Protection; however, such exemption shall not be
18
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 allowed unless the purchaser signs a certificate stating that
2 the facility, device, fixture, equipment, or structure,
3 specialty chemical, or bioaugmentation product to be exempted
4 is required to meet such law or condition.
5 (2) Equipment, machinery, or materials required to
6 meet any law implemented by, or any condition of a permit
7 issued by, the Department of Environmental Protection that are
8 purchased for the monitoring, prevention, abatement, or
9 control of pollution or contaminants at privately owned or
10 operated landfills or construction and demolition debris
11 disposal facilities shall be exempt from taxation as otherwise
12 imposed by this chapter; however, such exemption shall not be
13 allowed unless the purchaser signs a certificate stating that
14 the equipment, machinery, or materials to be exempted are
15 required to meet such law or condition. This exemption does
16 not include solid waste collection vehicles, compactors,
17 graders, or other earthmoving equipment.
18 (3) For the purposes of this section, "specialty
19 chemicals" means those chemicals used to enhance or further
20 treat wastewater, including, but not limited to, defoamers,
21 nutrients, and polymers, and "bioaugmentation products" means
22 the microorganisms used in waste treatment plants to break
23 down solids and consume organic matter.
24 Section 12. (1) Paragraph (c) of subsection (1) of
25 section 212.06, Florida Statutes, is amended to read:
26 212.06 Sales, storage, use tax; collectible from
27 dealers; "dealer" defined; dealers to collect from purchasers;
28 legislative intent as to scope of tax.--
29 (1)
30 (c)1. Notwithstanding the provisions of paragraph (b),
31 the use tax on asphalt manufactured for one's own use shall be
19
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 calculated with respect to paragraph (b) only upon the cost of
2 materials which become a component part or which are an
3 ingredient of the finished asphalt and upon the cost of the
4 transportation of such components and ingredients. In
5 addition, an indexed tax of 38 cents per ton of such
6 manufactured asphalt shall be due at the same time and in the
7 same manner as taxes due pursuant to paragraph (b). Beginning
8 July 1, 1989, the indexed tax shall be adjusted each July 1 to
9 an amount, rounded to the nearest cent, equal to the product
10 of 38 cents multiplied by a fraction, the numerator of which
11 is the annual average of the "materials and components for
12 construction" series of the producer price index, as
13 calculated and published by the United States Department of
14 Labor, Bureau of Statistics, for the previous calendar year,
15 and the denominator of which is the annual average of said
16 series for calendar year 1988.
17 2. Beginning July 1, 1999, the indexed tax imposed by
18 this paragraph on shall not apply to manufactured asphalt
19 which is used for any federal, state, or local government
20 public works project shall be reduced by 20 percent. Beginning
21 July 1, 1999, 20 percent of such amount is exempt.
22 (2) It is the intent of the Legislature that the
23 amendment to s. 212.06(1)(c), Florida Statutes, by this
24 section is remedial in nature and merely clarifies existing
25 law.
26 Section 13. (1) Effective July 1, 2000, paragraphs
27 (a) and (c) of subsection (5) and paragraph (eee) of
28 subsection (7) of section 212.08, Florida Statutes, are
29 amended, and paragraph (ggg) is added to subsection (7) of
30 said section, to read:
31
20
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 212.08 Sales, rental, use, consumption, distribution,
2 and storage tax; specified exemptions.--The sale at retail,
3 the rental, the use, the consumption, the distribution, and
4 the storage to be used or consumed in this state of the
5 following are hereby specifically exempt from the tax imposed
6 by this chapter.
7 (5) EXEMPTIONS; ACCOUNT OF USE.--
8 (a) Items in agricultural use and certain nets.--There
9 are exempt from the tax imposed by this chapter nets designed
10 and used exclusively by commercial fisheries; disinfectants,
11 fertilizers, insecticides, pesticides, herbicides, fungicides,
12 and weed killers used for application on crops or groves,
13 including commercial nurseries and home vegetable gardens,
14 used in dairy barns or on poultry farms for the purpose of
15 protecting poultry or livestock, or used directly on poultry
16 or livestock; portable containers or moveable receptacles in
17 which portable containers are placed, used for processing farm
18 products; field and garden seeds, including flower seeds;
19 nursery stock, seedlings, cuttings, or other propagative
20 material purchased for growing stock; seeds, seedlings,
21 cuttings, and plants used to produce food for human
22 consumption; cloth, plastic, and other similar materials used
23 for shade, mulch, or protection from frost or insects on a
24 farm; generators used on poultry farms; and liquefied
25 petroleum gas or other fuel used to heat a structure in which
26 started pullets or broilers are raised; however, such
27 exemption shall not be allowed unless the purchaser or lessee
28 signs a certificate stating that the item to be exempted is
29 for the exclusive use designated herein. Also exempt are
30 cellophane wrappers, glue for tin and glass (apiarists),
31 mailing cases for honey, shipping cases, window cartons, and
21
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 baling wire and twine used for baling hay, when used by a
2 farmer to contain, produce, or process an agricultural
3 commodity.
4 (c) Machinery and equipment used in production of
5 electrical or steam energy.--
6 1. The purchase of machinery and equipment for use at
7 a fixed location which machinery and equipment are necessary
8 in the production of electrical or steam energy resulting from
9 the burning of boiler fuels other than residual oil is exempt
10 from the tax imposed by this chapter. Such electrical or
11 steam energy must be primarily for use in manufacturing,
12 processing, compounding, or producing for sale items of
13 tangible personal property in this state. Use of a de minimis
14 amount of residual fuel to facilitate the burning of
15 nonresidual fuel shall not reduce the exemption otherwise
16 available under this paragraph.
17 2. In facilities where machinery and equipment are
18 necessary to burn both residual and nonresidual fuels, the
19 exemption shall be prorated. Such proration shall be based
20 upon the production of electrical or steam energy from
21 nonresidual fuels as a percentage of electrical or steam
22 energy from all fuels. If it is determined that 15 percent or
23 less of all electrical or steam energy generated was produced
24 by burning residual fuel, the full exemption shall apply.
25 Purchasers claiming a partial exemption shall obtain such
26 exemption by refund of taxes paid, or as otherwise provided in
27 the department's rules.
28 3. The department may adopt rules that provide for
29 implementation of this exemption. Purchasers of machinery and
30 equipment qualifying for the exemption provided in this
31 paragraph shall furnish the department with an affidavit
22
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 stating that the item or items to be exempted are for the use
2 designated herein. Any person furnishing a false affidavit to
3 the vendor for the purpose of evading payment of any tax
4 imposed under this chapter shall be subject to the penalty set
5 forth in s. 212.085 and as otherwise provided by law.
6 Purchasers with self-accrual authority shall maintain all
7 documentation necessary to prove the exempt status of
8 purchases.
9 (7) MISCELLANEOUS EXEMPTIONS.--
10 (eee) Certain repair and labor charges.--
11 1. Subject to the provisions of subparagraphs 2. and
12 3., there is exempt from the tax imposed by this chapter all
13 labor charges for the repair of, and parts and materials used
14 in the repair of and incorporated into, industrial machinery
15 and equipment which is used for the manufacture, processing,
16 compounding, or production, or preparation for shipping of
17 items of tangible personal property at a fixed location within
18 this state.
19 2. This exemption applies only to industries
20 classified under SIC Industry Major Group Numbers 10, 12, 13,
21 14, 20, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34,
22 35, 36, 37, 38, and 39 and Industry Group Number 212. As used
23 in this subparagraph, "SIC" means those classifications
24 contained in the Standard Industrial Classification Manual,
25 1987, as published by the Office of Management and Budget,
26 Executive Office of the President.
27 3. This exemption shall be applied as follows:
28 a. Beginning July 1, 1999, 25 percent of such charges
29 for repair parts and labor shall be exempt.
30 b. Beginning July 1, 2000, 50 percent of such charges
31 for repair parts and labor shall be exempt.
23
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 c. Beginning July 1, 2001, 75 percent of such charges
2 for repair parts and labor shall be exempt.
3 d. Beginning July 1, 2002, 100 percent of such charges
4 for repair parts and labor shall be exempt.
5 (ggg) People-mover systems.--People-mover systems, and
6 parts thereof, which are purchased or manufactured by
7 contractors employed either directly by or as agents for the
8 United States Government, the state, a county, a municipality,
9 a political subdivision of the state, or the public operator
10 of a public-use airport as defined by s. 332.004(14) are
11 exempt from the tax imposed by this chapter when the systems
12 or parts go into or become part of publicly owned facilities.
13 In the case of contractors who manufacture and install such
14 systems and parts, this exemption extends to the purchase of
15 component parts and all other manufacturing and fabrication
16 costs. The department may provide a form to be used by
17 contractors to provide to suppliers of people-mover systems or
18 parts to certify the contractors' eligibility for the
19 exemption provided under this paragraph. As used in this
20 paragraph, "people-mover systems" includes wheeled passenger
21 vehicles and related control and power distribution systems
22 that are part of a transportation system for use by the
23 general public, regardless of whether such vehicles are
24 operator-controlled or driverless, self-propelled or propelled
25 by external power and control systems, or conducted on roads,
26 rails, guidebeams, or other permanent structures that are an
27 integral part of such transportation system. "Related control
28 and power distribution systems" includes any electrical or
29 electronic control or signaling equipment, but does not
30 include the embedded wiring, conduits, or cabling used to
31 transmit electrical or electronic signals among such control
24
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 equipment, power distribution equipment, signaling equipment,
2 and wheeled vehicles.
3
4 Exemptions provided to any entity by this subsection shall not
5 inure to any transaction otherwise taxable under this chapter
6 when payment is made by a representative or employee of such
7 entity by any means, including, but not limited to, cash,
8 check, or credit card even when that representative or
9 employee is subsequently reimbursed by such entity.
10 (2) The amendment to s. 212.08(7)(eee)2., Florida
11 Statutes, by this section is remedial in nature and shall have
12 the same force and effect as if SIC Industry Major Group
13 Number 35 had been included from July 1, 1999.
14 Section 14. Effective July 1, 2000, paragraph (c) of
15 subsection (1) of section 212.11, Florida Statutes, is amended
16 to read:
17 212.11 Tax returns and regulations.--
18 (1)
19 (c) However, the department may require:
20 1. A quarterly return and payment when the tax
21 remitted by the dealer for the preceding four calendar
22 quarters did not exceed $1,000.
23 2. A semiannual return and payment when the tax
24 remitted by the dealer for the preceding four calendar
25 quarters did not exceed $500.
26 3. An annual return and payment when the tax remitted
27 by the dealer for the preceding four calendar quarters did not
28 exceed $100.
29 4. A quarterly return and monthly payment when the tax
30 remitted by the dealer for the preceding four calendar
31 quarters exceeded $1,000 but did not exceed $12,000.
25
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1
2 The department is authorized to allow a dealer filing returns
3 and paying tax under subparagraph 1., subparagraph 2.,
4 subparagraph 3., or subparagraph 4. to continue to use the
5 same filing frequency, even though the dealer has paid tax in
6 a filing period that is greater than the maximum amount
7 allowed for such period. The dealer must submit a written
8 request to the department to be continued on the same filing
9 frequency, and such request must be based on an explanation
10 that the tax amount submitted represents nonrecurring business
11 activity.
12 Section 15. (1) Paragraph (c) of subsection (6) of
13 section 212.12, Florida Statutes, is amended to read:
14 212.12 Dealer's credit for collecting tax; penalties
15 for noncompliance; powers of Department of Revenue in dealing
16 with delinquents; brackets applicable to taxable transactions;
17 records required.--
18 (6)
19 (c)1. If the records of a dealer are adequate but
20 voluminous in nature and substance, the department may
21 statistically sample such records, except for fixed assets,
22 and project the audit findings derived therefrom over the
23 entire audit period to determine the proportion that taxable
24 retail sales bear to total retail sales or the proportion that
25 taxable purchases bear to total purchases. In order to
26 conduct such a sample, the department must first make a good
27 faith effort to reach an agreement with the dealer, which
28 agreement provides for the means and methods to be used in the
29 sampling process. In the event that no agreement is reached,
30 the dealer is entitled to a review by the executive director.
31
26
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 2. For the purposes of sampling pursuant to
2 subparagraph 1., the department shall project any deficiencies
3 and overpayments derived therefrom over the entire audit
4 period. In determining the dealer's compliance, the department
5 shall reduce any tax deficiency as derived from the sample by
6 the amount of any overpayment derived from the sample. In the
7 event the department determines from the sample results that
8 the dealer has a net tax overpayment, the department shall
9 provide the findings of this overpayment to the Comptroller
10 for repayment of funds paid into the State Treasury through
11 error pursuant to s. 215.26.
12 (2) It is the intent of the Legislature that this
13 section clarify rather than change existing law. Further, this
14 section shall apply to all tax periods that are still open for
15 assessment or refund when this section takes effect, including
16 tax periods that are the subject of assessment or refund
17 claims that are pending in administrative or judicial
18 proceedings when this section takes effect.
19 Section 16. Effective July 1, 2000, subsections (3)
20 and (5) of section 213.015, Florida Statutes, are amended to
21 read:
22 213.015 Taxpayer rights.--There is created a Florida
23 Taxpayer's Bill of Rights to guarantee that the rights,
24 privacy, and property of Florida taxpayers are adequately
25 safeguarded and protected during tax assessment, collection,
26 and enforcement processes administered under the revenue laws
27 of this state. The Taxpayer's Bill of Rights compiles, in one
28 document, brief but comprehensive statements which explain, in
29 simple, nontechnical terms, the rights and obligations of the
30 Department of Revenue and taxpayers. The rights afforded
31 taxpayers to assure that their privacy and property are
27
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 safeguarded and protected during tax assessment and collection
2 are available only insofar as they are implemented in other
3 parts of the Florida Statutes or rules of the Department of
4 Revenue. The rights so guaranteed Florida taxpayers in the
5 Florida Statutes and the departmental rules are:
6 (3) The right to be represented or advised by counsel
7 or other qualified representatives at any time in
8 administrative interactions with the department, the right to
9 procedural safeguards with respect to recording of interviews
10 during tax determination or collection processes conducted by
11 the department, the right to be treated in a professional
12 manner by department personnel, and the right to have audits,
13 inspections of records, and interviews conducted at a
14 reasonable time and place except in criminal and internal
15 investigations (see ss. 198.06, 199.218, 201.11(1), 203.02,
16 206.14, 211.125(3), 211.33(3), 212.0305(3), 212.12(5)(a),
17 (6)(a), and (13), 212.13(5), 213.05, 213.21(1)(a) and (c), and
18 213.34).
19 (5) The right to obtain simple, nontechnical
20 statements which explain the reason for audit selection and
21 the procedures, remedies, and rights available during audit,
22 appeals, and collection proceedings, including, but not
23 limited to, the rights pursuant to this Taxpayer's Bill of
24 Rights and the right to be provided with a narrative
25 description which explains the basis of audit changes,
26 proposed assessments, assessments, and denials of refunds;
27 identifies any amount of tax, interest, or penalty due; and
28 states the consequences of the taxpayer's failure to comply
29 with the notice.
30
31
28
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 Section 17. (1) Effective July 1, 2000, subsections
2 (2) and (3) of section 213.21, Florida Statutes, are amended
3 to read:
4 213.21 Informal conferences; compromises.--
5 (2)(a) The executive director of the department or his
6 or her designee is authorized to enter into closing agreements
7 with any taxpayer settling or compromising the taxpayer's
8 liability for any tax, interest, or penalty assessed under any
9 of the chapters specified in s. 72.011(1). Such agreements
10 shall be in writing when the amount of tax, penalty, or
11 interest compromised exceeds $30,000 or for lesser amounts
12 when the department deems it appropriate or when requested by
13 the taxpayer. When a written closing agreement has been
14 approved by the department and signed by the executive
15 director or his or her designee and the taxpayer, it shall be
16 final and conclusive; and, except upon a showing of fraud or
17 misrepresentation of material fact or except as to adjustments
18 pursuant to ss. 198.16 and 220.23, no additional assessment
19 may be made by the department against the taxpayer for the
20 tax, interest, or penalty specified in the closing agreement
21 for the time period specified in the closing agreement, and
22 the taxpayer shall not be entitled to institute any judicial
23 or administrative proceeding to recover any tax, interest, or
24 penalty paid pursuant to the closing agreement. The
25 department is authorized to delegate to the executive director
26 the authority to approve any such closing agreement resulting
27 in a tax reduction of $250,000 or less.
28 (b) Notwithstanding the provisions of paragraph (a),
29 for the purpose of facilitating the settlement and
30 distribution of an estate held by a personal representative,
31 the executive director of the department may, on behalf of the
29
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 state, agree upon the amount of taxes at any time due or to
2 become due from such personal representative under the
3 provisions of chapter 198; and payment in accordance with such
4 agreement shall be full satisfaction of the taxes to which the
5 agreement relates.
6 (c) Notwithstanding paragraph (a), for the purpose of
7 compromising the liability of any taxpayer for tax or interest
8 on the grounds of doubt as to liability based on the
9 taxpayer's reasonable reliance on a written determination
10 issued by the department as described in paragraph (3)(b), the
11 department may compromise the amount of such tax or interest
12 liability resulting from such reasonable reliance.
13 (3)(a) A taxpayer's liability for any tax or interest
14 specified in s. 72.011(1) may be compromised by the department
15 upon the grounds of doubt as to liability for or
16 collectibility of such tax or interest. A taxpayer's liability
17 for penalties under any of the chapters specified in s.
18 72.011(1) may be settled or compromised if it is determined by
19 the department that the noncompliance is due to reasonable
20 cause and not to willful negligence, willful neglect, or
21 fraud. A taxpayer who establishes reasonable reliance on the
22 written advice issued by the department to the taxpayer will
23 be deemed to have shown reasonable cause for the
24 noncompliance. In addition, a taxpayer's liability for
25 penalties under any of the chapters specified in s. 72.011(1)
26 in excess of 25 percent of the tax shall be settled or
27 compromised if the department determines that the
28 noncompliance is due to reasonable cause and not to willful
29 negligence, willful neglect, or fraud. The department shall
30 maintain records of all compromises, and the records shall
31 state the basis for the compromise. The records of compromise
30
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 under this paragraph shall not be subject to disclosure
2 pursuant to s. 119.07(1) and shall be considered confidential
3 information governed by the provisions of s. 213.053.
4 (b) Doubt as to liability of a taxpayer for tax and
5 interest exists if the taxpayer demonstrates that he or she
6 reasonably relied on a written determination of the department
7 in any of the following circumstances:
8 1. The audit workpapers clearly show that the same
9 issue was considered in a prior audit of the taxpayer
10 conducted by or on behalf of the department and, after
11 consideration of the issue, the department's auditor
12 determined that no assessment was appropriate in regard to
13 that issue.
14 2. The same issue was raised in a prior audit of the
15 taxpayer and during the informal protest of the proposed
16 assessment the department issued a notice of decision
17 withdrawing the issue from the assessment.
18 3. The taxpayer received a technical assistance
19 advisement pursuant to s. 213.22 in regard to the issue.
20
21 The circumstances listed in this paragraph are not intended to
22 be the only circumstances in which doubt as to liability
23 exists. Nothing contained in this section shall interfere with
24 the state's ability to structure a remedy to cure a judicially
25 determined constitutional defect in a tax law.
26 (c) A taxpayer shall not be deemed to have reasonably
27 relied on a written determination of the department under any
28 of the following circumstances:
29 1. The taxpayer misrepresented material facts or did
30 not fully disclose material facts at the time the written
31 determination was issued.
31
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 2. The specific facts and circumstances have changed
2 in such a material manner that the written determination no
3 longer applies.
4 3. The statutes or regulations on which the
5 determination was based have been materially revised or a
6 published judicial opinion constituting precedent in the
7 taxpayer's jurisdiction has overruled the department's
8 determination on the issue.
9 4. The department has informed the taxpayer in writing
10 that its previous written determination has been revised and
11 should no longer be relied upon.
12 (d)(b) A taxpayer's liability for the service fee
13 required by s. 215.34(2) may be settled or compromised if it
14 is determined that the dishonored check, draft, or order was
15 returned due to an error committed by the issuing financial
16 institution, and the error is substantiated by the department.
17 The department shall maintain records of all compromises, and
18 the records shall state the basis for the compromise.
19 (2) The amendments to s. 213.21(2) and (3), Florida
20 Statutes, by this section shall apply only to notices of
21 intent to conduct an audit issued on or after October 1, 2000.
22 Section 18. Subsection (6) of section 213.235, Florida
23 Statutes, is repealed.
24 Section 19. Subsection (9) is added to section 213.27,
25 Florida Statutes, to read:
26 213.27 Contracts with debt collection agencies and
27 certain vendors.--
28 (9)(a) The department may enter into contracts with
29 public or private vendors to develop and implement a voluntary
30 system for sales and use tax collection and administration.
31 The amount of compensation paid to vendors shall be
32
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 established by the executive director of the department and
2 shall be based upon a percentage of the sales and use tax
3 collections made through the system or on a per transaction
4 basis; however, if the amount of compensation is based upon a
5 percentage of the sales and use tax collections made through
6 the system, the percentage shall not exceed the negotiated
7 percentage provided in s. 212.12(1). The department shall
8 provide quarterly reports to the Speaker of the House of
9 Representatives, Minority Leader of the House of
10 Representatives, President of the Senate, and Minority Leader
11 of the Senate on the amount of compensation paid pursuant to
12 these contracts. The system shall have the capability to
13 determine the taxability of a transaction, the appropriate tax
14 rate to be applied to a taxable transaction, and the total tax
15 due on a transaction, and shall provide a method for remitting
16 the tax to the department. The department shall be responsible
17 for testing and certifying the accuracy of the system.
18 (b) A seller of goods or services subject to sales and
19 use tax who utilizes the system for purposes of computation
20 and remittance of sales and use tax shall not be subject to
21 the reporting and remittance requirements of ss. 212.11 and
22 212.15(1) for those transactions handled through the system
23 and shall not be entitled to the credit provided in s.
24 212.12(1). A seller of goods or services subject to sales and
25 use tax who utilizes the system for purposes of computation
26 and remittance of sales and use tax shall not be subject to
27 audit for those transactions handled through the system,
28 unless there are indicia that fraud has been committed by the
29 seller.
30 (c) Disclosure of information necessary under this
31 subsection shall be pursuant to a written agreement between
33
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 the executive director of the department and the vendor. The
2 vendor shall be bound by the same requirements of
3 confidentiality as the department. Breach of confidentiality
4 is a misdemeanor of the first degree, punishable as provided
5 in s. 775.082 or s. 775.083.
6 (d) On or before January 1 annually, the department
7 shall provide recommendations to the Speaker of the House of
8 Representatives, Minority Leader of the House of
9 Representatives, President of the Senate, and Minority Leader
10 of the Senate for provisions to be adopted for inclusion
11 within the system that will make sales and use tax collection
12 and administration simplified and uniform.
13 Section 20. (1) Paragraph (n) of subsection (1) and
14 paragraph (c) of subsection (2) of section 220.03, Florida
15 Statutes, are amended to read:
16 220.03 Definitions.--
17 (1) SPECIFIC TERMS.--When used in this code, and when
18 not otherwise distinctly expressed or manifestly incompatible
19 with the intent thereof, the following terms shall have the
20 following meanings:
21 (n) "Internal Revenue Code" means the United States
22 Internal Revenue Code of 1986, as amended and in effect on
23 January 1, 2000 1999, except as provided in subsection (3).
24 (2) DEFINITIONAL RULES.--When used in this code and
25 neither otherwise distinctly expressed nor manifestly
26 incompatible with the intent thereof:
27 (c) Any term used in this code shall have the same
28 meaning as when used in a comparable context in the Internal
29 Revenue Code and other statutes of the United States relating
30 to federal income taxes, as such code and statutes are in
31 effect on January 1, 2000 1999. However, if subsection (3) is
34
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 implemented, the meaning of any term shall be taken at the
2 time the term is applied under this code.
3 (2) This section shall operate retroactively to
4 January 1, 2000.
5 Section 21. Subsection (2) of section 220.62, Florida
6 Statutes, is amended to read:
7 220.62 Definitions.--For purposes of this part:
8 (2) The term "savings association" means a savings
9 association holding company registered under the Homeowners'
10 Loan Act (HOLA) of 1933, 12 U.S.C. 1467a, as amended, or any
11 savings association, building and loan association, savings
12 and loan association, or mutual savings bank not having
13 capital stock, whether subject to the laws of this or any
14 other jurisdiction.
15 Section 22. Section 1 of chapter 98-187, Laws of
16 Florida, applies retroactively to the renewal of any
17 promissory note evidencing a term obligation executed on or
18 after January 1, 1990, for which the tax under s. 201.09,
19 Florida Statutes, has not been paid and which was the subject
20 of a pending protest that was initiated prior to January 1,
21 1998.
22 Section 23. For purposes of future calculations only,
23 the base year revenue received by a municipality for the
24 calendar year 1997, as provided for in ss. 175.351(1) and
25 185.35(1), Florida Statutes, respectively, shall be adjusted
26 by the Division of Retirement based on all original 1997
27 insurance returns as adjusted by all amended 1997 insurance
28 returns received by the Department of Revenue no later than
29 February 28, 2001. The Department of Revenue is authorized to
30 provide, and shall provide, the return data for the excise
31 taxes under chapters 175 and 185, Florida Statutes, to the
35
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 Division of Retirement. It is the intent of the Legislature
2 that this section shall not impact any judicial proceeding
3 pending on or before March 31, 2000.
4 Section 24. For the period July 1, 1998, through June
5 30, 1999, every person who was classified under SIC Industry
6 Group Number 212 and who paid the tax imposed under chapter
7 212, Florida Statutes, on charges for steam or electrical
8 energy which was used in the manner described in s.
9 212.08(7)(ii), Florida Statutes, shall be entitled to receive
10 a refund of said taxes pursuant to ss. 213.255 and 215.26,
11 Florida Statutes. For the period July 1, 1998, through June
12 30, 1999, every person who was classified under SIC Industry
13 Group Number 212 and who did not pay the tax imposed under
14 chapter 212, Florida Statutes, on charges for steam or
15 electrical energy which was used in the manner described in s.
16 212.08(7)(ii), Florida Statutes, shall not be required to pay
17 the tax, penalty, or interest on those charges. As used in
18 this section, "SIC" means those classifications contained in
19 the Standard Industrial Classification Manual, 1987, as
20 published by the Office of Management and Budget, Executive
21 Office of the President.
22 Section 25. Notwithstanding the provisions of s.
23 199.052(10), Florida Statutes, failure to timely file a
24 consolidated return for any one or more years shall not
25 prejudice the taxpayer's right to file a consolidated return
26 if the consolidated return is filed prior to July 31, 2000,
27 and the affiliated group of corporations of which the taxpayer
28 is a member has previously filed consolidated returns for
29 corporate income tax purposes under s. 220.131, Florida
30 Statutes.
31
36
CODING: Words stricken are deletions; words underlined are additions.
HB 2433, First Engrossed
1 Section 26. Except as otherwise provided herein, this
2 act shall take effect upon becoming a law.
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
37