Senate Bill 0084c1

    Florida Senate - 2000                             CS for SB 84

    By the Committee on Fiscal Resource and Senator Sullivan





    314-2220-00

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.0515, F.S.;

  4         revising the calculation of taxes on beverages

  5         and foods sold from vending machines; providing

  6         an appropriation; providing an effective date.

  7

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

  9

10         Section 1.  Subsection (2) of section 212.0515, Florida

11  Statutes, is amended to read:

12         212.0515  Sales from vending machines; sales to vending

13  machine operators; special provisions; registration;

14  penalties.--

15         (2)  Notwithstanding any other provision of law, the

16  amount of the tax to be paid on food, beverages, or other

17  items of tangible personal property that are sold in vending

18  machines shall be calculated by dividing the gross receipts

19  from such sales for the applicable reporting period by a

20  divisor, determined as provided in this subsection, to compute

21  gross taxable sales, and then subtracting gross taxable sales

22  from gross receipts to arrive at the amount of tax due. The

23  divisor is equal to the sum of 1.064 1.0645 for beverage and

24  food items, or 1.0659 for other items of tangible personal

25  property, except that for counties with a 0.5 percent sales

26  surtax rate the divisor is equal to the sum of 1.0681 1.0686

27  for beverage and food items or 1.0707 for other items of

28  tangible personal property; for counties with a 0.75 percent

29  sales surtax rate the divisor is equal to the sum of 1.0701

30  1.0706 for beverage and food items or 1.0727 for other items

31  of tangible personal property; for counties with a 1 percent

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






    Florida Senate - 2000                             CS for SB 84
    314-2220-00




  1  sales surtax rate the divisor is equal to the sum of 1.0721

  2  1.0726 for beverage and food items or 1.0749 for other items

  3  of tangible personal property; and for counties with a 1.5

  4  percent sales surtax rate the divisor is equal to the sum of

  5  1.0762 1.0767 for beverage and food items or 1.0791 for other

  6  items of tangible personal property. If an operator cannot

  7  account for each type of item sold through a vending machine,

  8  the highest tax rate shall be used for all products sold

  9  through that machine.

10         Section 2.  There is appropriated to the Department of

11  Revenue from the General Revenue Fund for fiscal year

12  1999-2000, the sum of $25,000 to implement the provisions of

13  this act.

14         Section 3.  This act shall take effect July 1, 2000.

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16          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
17                              SB 84

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19  The Committee Substitute made the following changes to SB 84:

20  1)    Changed the reductions in the divisors in the tax
          calculations to reduce the fiscal impact.
21
    2)    Appropriated $25,000 from General Revenue to the
22        Department of Revenue to implement the provisions of
          this act.
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