Senate Bill sb1176e1

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




    CS for SB 1176                                 First Engrossed



  1                      A bill to be entitled

  2         An act relating to taxation; amending ss.

  3         202.11, 202.125, 202.22, 202.27, 202.28,

  4         202.34, and 202.35, F.S., relating to the local

  5         communications services tax; changing sourcing

  6         requirements for third number and calling card

  7         calls; providing an exemption for homes for the

  8         aged; providing limitations on credits for

  9         taxes collected; providing legislative intent

10         with respect to provisions clarifying the law;

11         providing penalties for failure to report

12         revenue and taxes due; providing for repeal of

13         certain penalty provisions; authorizing the

14         Department of Revenue to allocate local taxes

15         to and between local governments under certain

16         circumstances; requiring that a taxpayer

17         provide customer records to the Department of

18         Revenue; providing penalties for noncompliance;

19         amending s. 206.02, F.S.; prohibiting a person

20         from engaging in business as a biodiesel

21         manufacturer unless the person is licensed by

22         the department; revising licensing

23         requirements; requiring biodiesel manufacturers

24         to meet the reporting, bonding, and licensing

25         requirements prescribed for wholesalers of

26         motor fuel; amending s. 206.026, F.S.;

27         requiring the department to obtain fingerprints

28         for criminal background checks for certain

29         license holders; amending s. 206.14, F.S.;

30         providing a penalty for failure to provide

31         records as required by the department; amending


                                  1

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






    CS for SB 1176                                 First Engrossed



 1         s. 206.414, F.S., relating to local option fuel

 2         taxes; providing for the tax to be collected

 3         when fuel is removed through the loading rack;

 4         amending s. 206.416, F.S.; deleting certain

 5         provisions authorizing a change in the

 6         destination of fuel; requiring that a

 7         wholesaler or exporter register as an importer

 8         under certain circumstances; providing

 9         penalties; amending s. 206.485, F.S., relating

10         to tracking reports for petroleum products;

11         imposing a penalty for failure to provide such

12         reports; amending s. 206.86, F.S.; defining the

13         terms "biodiesel" and "biodiesel manufacturer"

14         for purposes of part II of ch. 206, F.S.;

15         amending s. 206.89, F.S., relating to the

16         regulating of alternative fuels; requiring the

17         licensure of retailers rather than wholesalers;

18         amending s. 212.0606, F.S., relating to the

19         rental car surcharge; requiring dealers to

20         report the surcharge collections by county

21         where collected; amending s. 212.08, F.S.;

22         authorizing certain carriers to prorate the

23         state tax on motor or diesel fuels used in

24         interstate commerce in the initial year of

25         operation; amending s. 212.12, F.S.; deleting a

26         prohibition on certain allowances if the tax is

27         delinquent; revising a limitation on certain

28         penalties; providing an additional penalty for

29         failure to timely disclose a tax or fee;

30         requiring that the department make certain tax

31         amounts and brackets available in an electronic


                                  2

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






    CS for SB 1176                                 First Engrossed



 1         format; deleting a requirement that the amounts

 2         and brackets be established pursuant to rule;

 3         amending s. 213.21, F.S.; revising the period

 4         during which a taxpayer may voluntarily

 5         disclose a tax liability; providing for

 6         applicability; amending s. 336.021, F.S.;

 7         revising certain dates for purposes of

 8         certifying distributions of local option fuel

 9         taxes; amending s. 336.025, F.S.; expanding the

10         uses of proceeds from local option fuel taxes

11         on motor fuel and diesel fuel; amending ss.

12         443.036, 443.131, 443.1316, and 443.163, F.S.,

13         relating to the unemployment compensation tax;

14         requiring that a limited liability company be

15         treated at the same status as it is classified

16         for federal income tax purposes; providing that

17         an employee may not be considered a successor

18         under certain circumstances; increasing the

19         limit on recovery of overhead or indirect costs

20         from the Agency for Workforce Innovation;

21         revising requirements of electronic reporting

22         and remitting for certain persons who prepare

23         and report; revising penalties for failure to

24         report or remit taxes by electronic means;

25         providing for retroactive application of

26         provisions relating to electronic reporting and

27         remitting of taxes; amending s. 832.062, F.S.;

28         prohibiting certain electronic funds transfers

29         if the taxpayer knows at the time of such

30         transfer that funds are insufficient to cover

31         the transfer; amending s. 206.052, F.S.,


                                  3

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






    CS for SB 1176                                 First Engrossed



 1         relating to the export of tax-free fuels;

 2         conforming a cross-reference to changes made by

 3         the act; repealing s. 199.052(13), F.S.,

 4         relating to a requirement to permit a voluntary

 5         contribution to the Election Campaign Financing

 6         Trust Fund when filing an intangible tax

 7         return; amending s. 213.053, F.S.; authorizing

 8         the Department of Revenue to share information

 9         with the Department of Transportation on rental

10         car surcharge revenues; amending s. 213.0535,

11         F.S.; providing that a local government that

12         collects a municipal resort tax may participate

13         in the Registration Information Sharing

14         Program; amending s. 624.509, F.S.; authorizing

15         a certain affiliated group of corporations that

16         created a service company to allocate the

17         salary of each employee to the companies for

18         which the employees perform services for the

19         purpose of the salary credit against the

20         insurance premium tax; providing definitions

21         for "affiliated group of corporations," and

22         "service company"; providing that changes shall

23         take effect for tax years beginning January 1,

24         2003; amending ss. 213.053, 213.21, and

25         213.285, F.S.; deleting the repeal of the

26         certified audit program; amending s. 212.08,

27         F.S.; expanding the definition of "housing

28         project" to include construction in a

29         designated brownfield area of affordable

30         housing; amending s. 212.055, F.S.; providing

31         additional uses for revenues raised by the


                                  4

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






    CS for SB 1176                                 First Engrossed



 1         charter county transit system surtax; repealing

 2         s. 212.055(2)(f), F.S.; relating to the

 3         restriction on the use of Local Government

 4         Infrastructure Surtax revenue to supplant or

 5         replace user fees or reduce ad valorem taxes;

 6         amending s. 193.461, F.S.; authorizing the

 7         governing body of a county to revoke the waiver

 8         of annual property classification; revising the

 9         date by which the property appraiser must

10         provide notice to property owners; providing

11         for waiver and revocation of the waiver of the

12         notice and certification requirement for land

13         classification; defining the term "extenuating

14         circumstances" to include failure to return the

15         agricultural classification form under certain

16         circumstances; providing for effect of waiver

17         of annual application requirements; providing

18         effective dates.

19  

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

21  

22         Section 1.  Paragraph (a) of subsection (15) of section

23  202.11, Florida Statutes, is amended to read:

24         202.11  Definitions.--As used in this chapter:

25         (15)  "Service address" means:

26         (a)  Except as otherwise provided in this section, the

27  location of the communications equipment from which

28  communications services originate or at which communications

29  services are received by the customer. If the location of such

30  equipment cannot be determined as part of the billing process,

31  as in the case of third-number and calling-card calls and


                                  5

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






    CS for SB 1176                                 First Engrossed



 1  similar services, the term means the location determined by

 2  the dealer based on the customer's telephone number, the

 3  customer's mailing address to which bills are sent by the

 4  dealer, or another street address provided by the customer. In

 5  the case of a communications service paid through a credit or

 6  payment mechanism that does not relate to a service address,

 7  such as a bank, travel, debit, or credit card, and in the case

 8  of third-number and calling-card calls, the service address is

 9  the address of the central office, as determined by the area

10  code and the first three digits of the seven-digit originating

11  telephone number.

12         Section 2.  Subsection (4) of section 202.125, Florida

13  Statutes, is amended to read:

14         202.125  Sales of communications services; specified

15  exemptions.--

16         (4)  The sale of communications services to a home for

17  the aged, religious institution or educational institution

18  that is exempt from federal income tax under s. 501(c)(3) of

19  the Internal Revenue Code, or by a religious institution that

20  is exempt from federal income tax under s. 501(c)(3) of the

21  Internal Revenue Code having an established physical place for

22  worship at which nonprofit religious services and activities

23  are regularly conducted and carried on, is exempt from the

24  taxes imposed or administered pursuant to ss. 202.12 and

25  202.19. As used in this subsection, the term:

26         (a)  "Religious institution" means an organization

27  owning and operating an established physical place for worship

28  at which nonprofit religious services and activities are

29  regularly conducted. The term also includes:

30         1.  Any nonprofit corporation the sole purpose of which

31  is to provide free transportation services to religious


                                  6

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






    CS for SB 1176                                 First Engrossed



 1  institution members, their families, and other religious

 2  institution attendees.

 3         2.  Any nonprofit state, district, or other governing

 4  or administrative office the function of which is to assist or

 5  regulate the customary activities of religious institutions.

 6         3.  Any nonprofit corporation that owns and operates a

 7  television station in this state of which at least 90 percent

 8  of the programming consists of programs of a religious nature

 9  and the financial support for which, exclusive of receipts for

10  broadcasting from other nonprofit organizations, is

11  predominantly from contributions from the public.

12         4.  Any nonprofit corporation the primary activity of

13  which is making and distributing audio recordings of religious

14  scriptures and teachings to blind or visually impaired persons

15  at no charge.

16         5.  Any nonprofit corporation the sole or primary

17  purpose of which is to provide, upon invitation, nonprofit

18  religious services, evangelistic services, religious

19  education, administrative assistance, or missionary assistance

20  for a religious institution, or established physical place of

21  worship at which nonprofit religious services and activities

22  are regularly conducted.

23         (b)  "Educational institution" includes:

24         1.  Any state tax-supported, parochial, religious

25  institution, and nonprofit private school, college, or

26  university that conducts regular classes and courses of study

27  required for accreditation by or membership in the Southern

28  Association of Colleges and Schools, the Florida Council of

29  Independent Schools, or the Florida Association of Christian

30  Colleges and Schools, Inc.

31  


                                  7

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






    CS for SB 1176                                 First Engrossed



 1         2.  Any nonprofit private school that conducts regular

 2  classes and courses of study which are accepted for continuing

 3  education credit by a board of the Division of Medical Quality

 4  Assurance of the Department of Health.

 5         3.  Any nonprofit library.

 6         4.  Any nonprofit art gallery.

 7         5.  Any nonprofit performing arts center that provides

 8  educational programs to school children, which programs

 9  involve performances or other educational activities at the

10  performing arts center and serve a minimum of 50,000 school

11  children a year.

12         6.  Any nonprofit museum that is open to the public.

13         (c)  "Home for the aged" includes any nonprofit

14  corporation:

15         1.  In which at least 75 percent of the occupants are

16  62 years of age or older or totally and permanently disabled;

17  which qualifies for an ad valorem property tax exemption under

18  s. 196.196, s. 196.197, or s. 196.1975; and which is exempt

19  from the sales tax imposed under chapter 212.

20         2.  Licensed as a nursing home or an assisted living

21  facility under chapter 400 and which is exempt from the sales

22  tax imposed under chapter 212.

23         Section 3.  Subsection (8) is added to section 202.22,

24  Florida Statutes, to read:

25         202.22  Determination of local tax situs.--

26         (8)  All local communications services taxes collected

27  by a dealer are subject to the provisions of s. 213.756. The

28  hold harmless protection provided by subsection (1) does not

29  entitle a dealer to retain or take credits for taxes collected

30  from any customers that are assigned to an incorrect local

31  taxing jurisdiction in excess of the taxes due to the correct


                                  8

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






    CS for SB 1176                                 First Engrossed



 1  local taxing jurisdiction for that customer. Dealers are

 2  entitled to refunds of or credits for such excess collections

 3  only upon making refunds or providing credits to the customer.

 4         Section 4.  Subsection (8) of section 202.22, Florida

 5  Statutes, as created by this act is remedial and intended to

 6  clarify existing law.

 7         Section 5.  Present subsection (6) of section 202.27,

 8  Florida Statutes, is redesignated as subsection (8), and new

 9  subsections (6) and (7) are added to that section to read:

10         202.27  Return filing; rules for self-accrual.--

11         (6)  In addition to the contact person identified on

12  the return, each dealer of communications services obligated

13  to collect and remit local communications services tax imposed

14  under s. 202.19 may at any time, and shall within 10 days

15  after a request, designate a managerial representative to whom

16  the department shall direct any inquiry regarding the

17  completeness or accuracy of the dealer's return when the

18  response provided by the contact person identified on the

19  return has been inadequate. When the representative designated

20  under this subsection is contacted by the department, the

21  dealer shall respond to the department within 30 days.

22         (7)(a)  If the department determines it is probable

23  that a return filed pursuant to this chapter contains a

24  material error in the reporting of local communications

25  service taxes by jurisdiction as required by s. 202.37(2), it

26  may, subject to the provisions of this subsection, issue a

27  notice as described herein to the dealer that filed the

28  return. The notice shall be in writing and shall be issued as

29  soon as possible following the date the department received

30  the return. Prior to issuing the notice, the department shall

31  attempt to resolve the issue in the manner provided in


                                  9

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






    CS for SB 1176                                 First Engrossed



 1  subsection (6), shall consult with the affected local

 2  jurisdictions, and shall consult other sources of information

 3  available to it that would have a bearing on whether the

 4  existence of a material error in the return is probable. Such

 5  inquiry by the department shall include, without limitation,

 6  whether local rate changes, changes in jurisdictional

 7  boundaries, or fluctuations in the taxes reported by other

 8  dealers are consistent with the reporting on the return that

 9  is the subject of the notice. The notice shall specify the

10  schedule, specify line or lines of the return that are the

11  subject of the notice, describe the reporting error, and

12  describe the other sources of information consulted by the

13  department as required in this paragraph and the results of

14  such inquiry.

15         (b)  The dealer shall respond in writing to the notice

16  within 90 days after receipt of the notice, except that an

17  extension of this 90-day period must be granted if requested

18  by the dealer for reasonable cause. The dealer's response

19  shall state either that the return contained a material error

20  conforming to the department's description and that the error

21  has been corrected by filing a corrected return, or that the

22  dealer has been unable to locate such an error. In the latter

23  event, the dealer's response shall also state whether any of

24  the following events have occurred which might reasonably

25  account for the condition described in the notice as a

26  probable reporting error:

27         1.  The dealer has changed from one of the methods

28  specified in s. 202.22(1) of assigning customers to local

29  jurisdictions to another method specified therein.

30         2.  There has been an acquisition or disposition of an

31  entity providing communications services, an acquisition or


                                  10

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






    CS for SB 1176                                 First Engrossed



 1  disposition of such an entity's assets used to provide such

 2  services, or a change in the dealer's licensed service area.

 3         3.  The dealer has implemented a new billing system.

 4         4.  There has been an update to the dealer's database

 5  or corrections in assignments of service addresses pursuant to

 6  s. 202.22(4)(b).

 7         5.  Substantial credits, refunds, or adjustments to

 8  customer accounts are reflected in the return identified in

 9  the notice.

10         (c)  If the dealer responds as required in paragraph

11  (b), and provides information prescribed in subparagraphs

12  (b)1.-5. which is incorrect and, after audit, the return is

13  finally determined to contain the specific material error

14  identified in the notice, the dealer shall be subject to a

15  penalty not to exceed the lesser of 10 percent of any taxes

16  reported for an incorrect jurisdiction as a result of the

17  error or $10,000, which penalty may be compromised pursuant to

18  s. 213.21. If the dealer fails to respond to the notice or

19  request an extension within the time prescribed, the dealer

20  shall be subject to a specific penalty of $5,000, except that

21  the department shall waive the specific penalty if the dealer

22  responds as required within 30 days after notification that

23  the specific penalty has been imposed.

24         (d)  For purposes of this subsection, a "material

25  error" is an error in the reporting of tax on a return for a

26  specific local jurisdiction that exceeds the greater of

27  $50,000 or 50 percent of the tax reported for such local

28  jurisdiction. "Material error" also includes a return for

29  which Schedule I or Schedule II is not included, regardless of

30  the tax amount reported.  "Material error" does not include,

31  and the penalties set forth in this subsection do not apply,


                                  11

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






    CS for SB 1176                                 First Engrossed



 1  to any error resulting from the assignment of a service

 2  address to an incorrect local taxing jurisdiction for which

 3  the dealer is held harmless under s. 202.22(1).

 4  

 5  This subsection does not require the dealer to perform a

 6  self-audit to ascertain whether the condition described in the

 7  notice is attributable to any of the foregoing events, nor

 8  does the issuance of the notice determine the dealer's

 9  substantial interests or constitute an audit for purposes of

10  this chapter.

11         Section 6.  Effective June 30, 2004, subsection (7) of

12  section 202.27, Florida Statutes, as created by this act, is

13  repealed.

14         Section 7.  Paragraphs (d) and (e) are added to

15  subsection (2) of section 202.28, Florida Statutes, to read:

16         202.28  Credit for collecting tax; penalties.--

17         (2)

18         (d)  If a dealer fails to separately report and

19  identify local communications services taxes on the

20  appropriate return schedule, the dealer shall be subject to a

21  penalty of $5,000 per return.

22         (e)  If a dealer of communications services does not

23  use one or more of the methods specified in s. 202.22(1) for

24  assigning service addresses to local jurisdictions and assigns

25  one or more service addressed to an incorrect local

26  jurisdiction in collecting and remitting local communications

27  services taxes imposed under s. 202.19, the dealer shall be

28  subject to a specific penalty of 10 percent of any tax

29  collected but reported to the incorrect jurisdiction as a

30  result of incorrect assignment, except that the penalty

31  


                                  12

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






    CS for SB 1176                                 First Engrossed



 1  imposed under this paragraph with respect to a single return

 2  may not exceed $10,000.

 3         Section 8.  Subsection (5) is added to section 202.34,

 4  Florida Statutes, to read:

 5         202.34  Records required to be kept; power to inspect;

 6  audit procedure.--

 7         (5)  If a dealer retains records in both

 8  machine-readable and hardcopy formats, upon a request by the

 9  department, the dealer shall make the records available to the

10  department in the machine-readable format in which such

11  records are retained. Any dealer or other person who fails or

12  refuses to provide such records within 60 days after the

13  department's request or any extension thereof shall, in

14  addition to all other penalties provided by law, be subject to

15  a specific penalty of $5,000 per audit.

16         Section 9.  Subsection (3) of section 202.35, Florida

17  Statutes, is amended to read:

18         202.35  Powers of department in dealing with

19  delinquents; tax to be separately stated.--

20         (3)  If a dealer or other person fails or refuses to

21  make his or her records available for inspection so that an

22  audit or examination of his or her books and records cannot be

23  made, fails or refuses to register as a dealer, fails to make

24  a report and pay the tax as provided by this chapter, makes a

25  grossly incorrect report, or makes a report that is false or

26  fraudulent, the department shall make an assessment from an

27  estimate based upon the best information then available to it

28  for the taxable period of retail sales of the dealer, together

29  with any accrued interest and penalties. The department shall

30  then proceed to collect the taxes, interest, and penalties on

31  the basis of such assessment, which shall be considered prima


                                  13

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






    CS for SB 1176                                 First Engrossed



 1  facie correct; and the burden to show the contrary rests upon

 2  the dealer or other person. If the dealer fails to respond to

 3  a contact made pursuant to s. 202.27(6) or a notice issued

 4  pursuant to s. 202.27(7), or if a dealer's records are

 5  determined to be inadequate for purposes of determining

 6  whether the dealer properly allocated tax to and between local

 7  governments, the department may determine the proper

 8  allocation or reallocation based upon the best information

 9  available to the department and shall seek the agreement of

10  the affected local governments.

11         Section 10.  Section 206.02, Florida Statutes, is

12  amended to read:

13         206.02  Application for license; temporary license;

14  terminal suppliers, importers, exporters, blenders, biodiesel

15  manufacturers, and wholesalers.--

16         (1)  It is unlawful for any person to engage in

17  business as a terminal supplier, importer, exporter, blender,

18  biodiesel manufacturer, or wholesaler of motor fuel within

19  this state unless such person is the holder of an unrevoked

20  license issued by the department to engage in such business.

21  A person is engaging in such business if he or she:

22         (a)  Imports or causes any motor fuel to be imported

23  and sells such fuel at wholesale, retail, or otherwise within

24  this state.

25         (b)  Imports and withdraws for use within this state by

26  himself or herself or others any motor fuel from the tank car,

27  truck, or other original container or package in which such

28  motor fuel was imported into this state.

29         (c)  Manufactures, refines, produces, or compounds any

30  motor fuel and sells such fuel at wholesale or retail, or

31  


                                  14

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






    CS for SB 1176                                 First Engrossed



 1  otherwise within this state for use or consumption within this

 2  state.

 3         (d)  Imports into this state from any other state or

 4  foreign country, or receives by any means into this state, any

 5  motor fuel which is intended to be used for consumption in

 6  this state and keeps such fuel in storage in this state for a

 7  period of 24 hours or more after it loses its interstate or

 8  foreign commerce character as a shipment in interstate or

 9  foreign commerce.

10         (e)  Is primarily liable under the fuel tax laws of

11  this state for the payment of motor fuel taxes.

12         (f)  Purchases or receives in this state motor fuel

13  upon which the tax has not been paid.

14         (g)  Exports taxable motor or diesel fuels either from

15  substorage at a bulk facility or directly from a terminal rack

16  to a destination outside the state.

17         (2)  To procure a terminal supplier license, a person

18  shall file with the department an application under oath, and

19  in such form as the department may prescribe, setting forth:

20         (a)  The name under which the person will transact

21  business within the state and that person's registration

22  number under s. 4101 of the Internal Revenue Code.

23         (b)  The location, with street number address, of his

24  or her principal office or place of business and the location

25  where records will be made available for inspection.

26         (c)  The name and complete residence address of the

27  owner or the names and addresses of the partners, if such

28  person is a partnership, or of the principal officers, if such

29  person is a corporation or association; and, if such person is

30  a corporation organized under the laws of another state,

31  territory, or country, he or she shall also indicate the


                                  15

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






    CS for SB 1176                                 First Engrossed



 1  state, territory, or county where the corporation is organized

 2  and the date the corporation was registered with file with the

 3  application a certified copy of the certificate or license

 4  issued by the Department of State as a foreign corporation

 5  showing that such corporation is authorized to transact

 6  business in the state.

 7  

 8  The application shall require a $30 license tax. Each license

 9  shall be renewed annually through application, including an

10  annual $30 license tax.

11         (3)  To procure an importer, exporter, or blender of

12  motor fuels license, a person shall file with the department

13  an application under oath, and in such form as the department

14  may prescribe, setting forth:

15         (a)  The name under which the person will transact

16  business within the state.

17         (b)  The location, with street number address, of his

18  or her principal office or place of business and the location

19  where records will be made available for inspection.

20         (c)  The name and complete residence address of the

21  owner or the names and addresses of the partners, if such

22  person is a partnership, or of the principal officers, if such

23  person is a corporation or association; and, if such person is

24  a corporation organized under the laws of another state,

25  territory, or country, he or she shall also indicate the

26  state, territory, or country where the corporation is

27  organized and the date the corporation was registered with

28  file with the application a certified copy of the certificate

29  or license issued by the Department of State as a foreign

30  corporation showing that such corporation is authorized to

31  transact business in the state.


                                  16

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






    CS for SB 1176                                 First Engrossed



 1  

 2  The application shall require a $30 license tax. Each license

 3  shall be renewed annually through application, including an

 4  annual $30 license tax.

 5         (4)  To procure a wholesaler of motor fuel license, a

 6  person shall file with the department an application under

 7  oath and in such form as the department may prescribe, setting

 8  forth:

 9         (a)  The name under which the person will transact

10  business within the state.

11         (b)  The location, with street number address, of his

12  or her principal office or place of business within this state

13  and the location where records will be made available for

14  inspection.

15         (c)  The name and complete residence address of the

16  owner or the names and addresses of the partners, if such

17  person is a partnership, or of the principal officers, if such

18  person is a corporation or association; and, if such person is

19  a corporation organized under the laws of another state,

20  territory, or country, he or she shall also indicate the

21  state, territory, or country where the corporation is

22  organized and the date the corporation was registered with

23  file with the application a certified copy of the certificate

24  or license issued by the Department of State as a foreign

25  corporation showing that such corporation is authorized to

26  transact business in the state.

27  

28  The application shall require a $30 license tax.  Each license

29  shall be renewed annually through application, including an

30  annual $30 license fee.

31  


                                  17

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






    CS for SB 1176                                 First Engrossed



 1         (5)  Each biodiesel manufacturer must meet the

 2  reporting, bonding, and licensing requirements prescribed for

 3  wholesalers by this chapter. Any importer who establishes a

 4  business location in this state must, prior to beginning

 5  business in the state, apply for and be issued a wholesaler's

 6  license.  An importer's license becomes invalid on the date

 7  business operations begin from a location within this state.

 8         (6)  Upon the filing of an application for a license

 9  and concurrently therewith, a bond of the character stipulated

10  and in the amount provided for shall be filed with the

11  department.  No license shall issue upon any application

12  unless accompanied by such a bond, except as provided in s.

13  206.05(1).

14         (7)(a)  If all applicants for a license hold a current

15  license in good standing of the same type and kind, the

16  department shall issue a temporary license upon the filing of

17  a completed application, payment of all fees, and the posting

18  of adequate bond.  A temporary license shall automatically

19  expire 90 days after its effective date or, prior to the

20  expiration of 90 days or the period of any extension, upon

21  issuance of a permanent license or of a notice of intent to

22  deny a permanent license.  A temporary license may be extended

23  once for a period not to exceed 60 days, upon written request

24  of the applicant, subject to the restrictions imposed by this

25  subsection.

26         (b)  A publicly held corporation, the securities of

27  which are regularly traded on a national securities exchange

28  and not over the counter, which begins a new business and

29  which applies for a license as a terminal supplier, importer,

30  exporter, or wholesaler shall be issued a license without the

31  department's background investigation.


                                  18

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






    CS for SB 1176                                 First Engrossed



 1         Section 11.  Subsection (5) of section 206.026, Florida

 2  Statutes, is amended to read:

 3         206.026  Certain persons prohibited from holding a

 4  terminal supplier, importer, exporter, blender, carrier,

 5  terminal operator, or wholesaler license; suspension and

 6  revocation.--

 7         (5)  The department shall obtain the fingerprints and

 8  personal data from persons make such rules for the

 9  photographing, fingerprinting, and obtaining of personal data

10  of individuals described in paragraph (1)(a) for purposes of

11  determining whether such persons have a criminal background

12  and shall obtain the obtaining of such data regarding the

13  business entities described in paragraph (1)(a) as are

14  necessary to effectuate the provisions of this section. Such

15  fingerprints shall be used for statewide criminal and juvenile

16  records checks through the Department of Law Enforcement and

17  federal criminal records checks through the Federal Bureau of

18  Investigation.

19         Section 12.  Subsection (2) of section 206.14, Florida

20  Statutes, is amended to read:

21         206.14  Inspection of records; audits; hearings; forms;

22  rules and regulations.--

23         (2)(a)  The department or any authorized deputy,

24  employee, or agent is authorized to audit and examine the

25  records, books, papers, and equipment of terminal suppliers,

26  importers, exporters, or wholesalers, retail dealers, terminal

27  operators, or all private and common carriers to verify the

28  truth and accuracy of any statement or report and ascertain

29  whether or not the tax imposed by this law has been paid. No

30  prior written notification is necessary. In addition to making

31  all records available to the department to determine the


                                  19

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






    CS for SB 1176                                 First Engrossed



 1  accuracy of tax payments to the state and suppliers, all

 2  persons, including retail dealers, wholesalers, importers,

 3  exporters, terminal suppliers, and end users with storage

 4  other than the fuel tank of a highway vehicle, shall make

 5  available to the department, during normal business hours,

 6  records disclosing all receipts, sales, inventory records,

 7  fuel payments, and tax payment information.  These records

 8  shall cover all transactions within the last 3 complete

 9  calendar months and shall be made available within 3 business

10  days of the department's request. The department may correct

11  by credit or refund any overpayment of tax, penalty, or

12  interest revealed by an audit or examination and shall make

13  assessment of any deficiency in tax, penalty, or interest

14  determined to be due.

15         (b)  Any person who fails to provide the records

16  required by this section shall, in addition to all other

17  penalties, be subject to a fine of $5,000.

18         Section 13.  Section 206.414, Florida Statutes, is

19  amended to read:

20         206.414  Collection of certain taxes; prohibited

21  credits and refunds.--

22         (1)  Notwithstanding s. 206.41, which requires the

23  collection of taxes due when motor fuel is removed through the

24  terminal loading rack, the taxes imposed by s. 206.41(1)(d),

25  (e), and (f) shall be collected in the following manner:

26         (a)  Prior to January 1 each year the department shall

27  determine the minimum amount of taxes to be imposed by s.

28  206.41(1)(d), (e), and (f) in any county.

29         (b)  The minimum tax imposed by s. 206.41(1)(d), (e),

30  and (f) shall be collected in the same manner as the taxes

31  imposed under s. 206.41(a), (b), and (c); at the point of


                                  20

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






    CS for SB 1176                                 First Engrossed



 1  removal through the terminal loading rack; or as provided in

 2  paragraph (c). All taxes collected, refunded, or credited

 3  shall be distributed based on the current applied period.

 4         (c)(1)  The taxes imposed by s. 206.41(1)(d), (e), and

 5  (f) above the annual minimum shall be collected and remitted

 6  by licensed wholesalers and terminal suppliers upon each sale,

 7  delivery, or consignment to retail dealers, resellers, and end

 8  users.

 9         (2)  Terminal suppliers and wholesalers shall not

10  collect the taxes imposed by s. 206.41(1)(d), (e), and (f)

11  above the annual minimum established in this section on

12  authorized exchanges and sales to terminal suppliers,

13  wholesalers, and importers.

14         (3)  Terminal suppliers, wholesalers, and importers

15  shall not pay the taxes imposed by s. 206.41(1)(d), (e), and

16  (f) above the annual minimum established in this section to

17  their suppliers.  There shall be no credit or refund for any

18  of the taxes imposed by s. 206.41(1)(d), (e), and (f) above

19  the annual minimum established in this section paid by a

20  terminal supplier, wholesaler, or importer to any supplier.

21         Section 14.  Subsection (1) of section 206.416, Florida

22  Statutes, is amended to read:

23         206.416  Change in state destination.--

24         (1)(a)  A terminal supplier or person who is receiving

25  fuel pursuant to an exchange agreement who sells fuel destined

26  for sale or use in this state may change the destination state

27  designated on the original shipping paper upon notification by

28  the purchaser of the fuel by the 10th day of the month

29  following the date of the transaction.  The terminal supplier

30  or position holder shall document a timely change in

31  destination state by issuing a new invoice bearing the


                                  21

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






    CS for SB 1176                                 First Engrossed



 1  corrected destination state.  Each terminal supplier and

 2  position holder shall report monthly to the department all

 3  changes in the state of destination issued, including the name

 4  of purchaser, date, number of gallons of fuel, and the basis

 5  for the change.

 6         (b)  A terminal supplier or position holder who issues

 7  a change in the state of destination on the invoice to this

 8  state from another state shall collect and remit to the

 9  department the tax levied pursuant to this part on such fuel.

10  A terminal supplier or position holder who issues a change in

11  the state of destination from this state to another state

12  shall be entitled to a credit or refund of any tax levied

13  pursuant to this part on such fuel which it has collected and

14  remitted to the department.

15         (a)(c)  A terminal supplier or position holder may sell

16  motor or diesel fuel, other than by bulk transfer, a portion

17  of which fuel is destined for sale or use in this state and a

18  portion of which fuel is destined for sale or use in another

19  state or states.  However, such sale shall be documented by

20  the terminal supplier or position holder by issuing shipping

21  papers designating the state of destination for each portion

22  of the fuel.

23         (b)(d)  A licensed terminal supplier, wholesaler,

24  importer, or exporter who intends to sell or use motor fuel in

25  this state which was purchased pursuant to shipping papers

26  bearing an out-of-state destination shall obtain a diversion

27  number issued by the department which shall be manually

28  recorded by the terminal supplier, wholesaler, importer, or

29  exporter on the shipping paper prior to importing the fuel

30  into this state. The terminal supplier, If the licensed

31  wholesaler, importer, or exporter fails to timely notify the


                                  22

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






    CS for SB 1176                                 First Engrossed



 1  terminal supplier or position holder pursuant to paragraph (a)

 2  to obtain a corrected invoice, the licensed wholesaler,

 3  importer, or exporter is shall be liable for reporting and

 4  remitting to report and remit all applicable taxes on said

 5  fuel with the return required pursuant to s. 206.43.

 6         (c)  If a wholesaler or exporter diverts to this state,

 7  within 3 consecutive months, more than six loads of fuel which

 8  were originally destined for allocation outside the state, the

 9  wholesaler or exporter must register as an importer within 30

10  days after such diversion. A wholesaler or exporter who

11  violates this paragraph is subject to the penalties prescribed

12  under ss. 206.413 and 206.872.

13         Section 15.  Section 206.485, Florida Statutes, is

14  amended to read:

15         206.485  Tracking system reporting requirements.--

16         (1)  The information required for tracking movements of

17  petroleum products pursuant to ss. 206.08, 206.09, 206.095,

18  and 206.48 shall be submitted in the manner prescribed by the

19  executive director of the department by rule.  The rule shall

20  include, but not be limited to, the data elements, the format

21  of the data elements, and the method and medium of

22  transmission to the department.

23         (2)  Any person liable for reporting under this chapter

24  who fails to meet the requirements of this section within 3

25  months after notification of such failure by the department

26  shall, in addition to all other penalties prescribed by this

27  chapter, be subject to an additional penalty of $5,000 for

28  each month such failure continues.

29         Section 16.  Subsection (1) of section 206.86, Florida

30  Statutes, is amended, and subsections (14) and (15) are added

31  to that subsection to read:


                                  23

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






    CS for SB 1176                                 First Engrossed



 1         206.86  Definitions.--As used in this part:

 2         (1)  "Diesel fuel" means all petroleum distillates

 3  commonly known as diesel #2, biodiesel, or any other product

 4  blended with diesel or any product placed into the storage

 5  supply tank of a diesel-powered motor vehicle.

 6         (14)  "Biodiesel" means any product made from

 7  nonpetroleum-base oils or fats which is suitable for use in

 8  diesel-powered engines. Biodiesel is also referred to as alkyl

 9  esters.

10         (15)  "Biodiesel manufacturer" means those industrial

11  plants, regardless of capacity, where organic products are

12  used in the production of biodiesel. This includes businesses

13  that process or blend organic products that are marketed as

14  biodiesel.

15         Section 17.  Section 206.89, Florida Statutes, is

16  amended to read:

17         206.89  Licenses; necessity; prerequisites; issuance;

18  nonassignability.--

19         (1)(a)  A No person may not shall act as a retailer

20  wholesaler of alternative fuel unless he or she holds a valid

21  retailer wholesaler of alternative fuel license issued by the

22  department.  A person who has no facilities for placing diesel

23  fuel into the supply system of a motor vehicle and who sells

24  into containers of 5 gallons or less is shall not be required

25  to be licensed as a retailer wholesaler of alternative fuel.

26         (b)  Any person who acts as a retailer wholesaler of

27  alternative fuel and does not hold a valid retailer wholesaler

28  of alternative fuel license shall pay a penalty of 25 percent

29  of the tax assessed on the total purchases.

30         (2)  To procure a retailer wholesaler of alternative

31  fuel license, a person must shall file with the department an


                                  24

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






    CS for SB 1176                                 First Engrossed



 1  application in such form as the department may prescribe, with

 2  a bond.  A No license may not shall be issued upon any

 3  application unless accompanied by such bond, except as

 4  provided in s. 206.90(1).

 5         (3)  When an application for a retailer wholesaler of

 6  alternative fuel license is filed by a person whose license

 7  has been canceled for cause by the department or when the

 8  department is of the opinion that such application is not

 9  filed in good faith or is filed by some person as a subterfuge

10  for the real person in interest whose license has theretofore

11  been canceled, the department may shall have authority, if the

12  evidence warrants, to refuse to issue to that person a

13  license.

14         (4)  At the time of filing an application for a

15  license, a filing fee of $5 shall be paid to the department

16  for deposit into the General Revenue Fund.

17         (5)  All requirements of this section having been

18  complied with, the department shall issue to the applicant a

19  license, and such license shall remain in effect until

20  canceled as provided in this part.

21         (6)  Such license may shall not be assigned assignable

22  and is shall be valid only for the retailer wholesaler of

23  alternative fuel in whose name it is issued.  It shall be

24  displayed conspicuously by the retailer wholesaler of

25  alternative fuel in the principal place of business for which

26  it was issued.

27         (7)  Every person as defined in this part, except those

28  licensed under this chapter, including, but not limited to, a

29  state agency, federal agency, municipality, county, or special

30  district, which operates as a retailer wholesaler of

31  


                                  25

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






    CS for SB 1176                                 First Engrossed



 1  alternative fuel must and report monthly to the department

 2  and, or pay tax on all fuel purchases.

 3         Section 18.  Effective January 1, 2004, subsections (2)

 4  and (3) of section 212.0606, Florida Statutes, are amended to

 5  read:

 6         212.0606  Rental car surcharge.--

 7         (2)(a)  Notwithstanding the provisions of section

 8  212.20, and less costs of administration, 80 percent of the

 9  proceeds of this surcharge shall be deposited in the State

10  Transportation Trust Fund, 15.75 percent of the proceeds of

11  this surcharge shall be deposited in the Tourism Promotional

12  Trust Fund created in s. 288.122, and 4.25 percent of the

13  proceeds of this surcharge shall be deposited in the Florida

14  International Trade and Promotion Trust Fund. For the purposes

15  of this subsection, "proceeds" of the surcharge means all

16  funds collected and received by the department under this

17  section, including interest and penalties on delinquent

18  surcharges. The department shall provide the Department of

19  Transportation rental car surcharge revenue information for

20  the previous state fiscal year by September 1 of each year.

21         (b)  Notwithstanding any other provision of law, in

22  fiscal year 2007-2008 and each year thereafter, the proceeds

23  deposited in the State Transportation Trust Fund shall be

24  allocated on an annual basis in the Department of

25  Transportation's work program to each department district,

26  except the Turnpike District. The amount allocated for each

27  district shall be based upon the amount of proceeds attributed

28  to collected in the counties within each respective district.

29         (3)(a)  Except as provided in this section, the

30  department shall administer, collect, and enforce the

31  surcharge as provided in this chapter.


                                  26

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






    CS for SB 1176                                 First Engrossed



 1         (b)  The department shall require dealers to report

 2  surcharge collections according to the county to which the

 3  surcharge was attributed. For purposes of this section, the

 4  surcharge shall be attributed to the county where the rental

 5  agreement was entered into.

 6         (c)  Dealers who collect the rental car surcharge shall

 7  report to the department all surcharge revenues attributed to

 8  the county where the rental agreement was entered into on a

 9  timely filed return for each required reporting period. The

10  provisions of this chapter which apply to interest and

11  penalties on delinquent taxes shall apply to the surcharge.

12  The surcharge shall not be included in the calculation of

13  estimated taxes pursuant to s. 212.11.  The dealer's credit

14  provided in s. 212.12 shall not apply to any amount collected

15  under this section.

16         Section 19.  Paragraph (a) of subsection (4) of section

17  212.08, Florida Statutes, is amended to read:

18         212.08  Sales, rental, use, consumption, distribution,

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

20  the rental, the use, the consumption, the distribution, and

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

22  following are hereby specifically exempt from the tax imposed

23  by this chapter.

24         (4)  EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,

25  ETC.--

26         (a)  Also exempt are:

27         1.  Water delivered to the purchaser through pipes or

28  conduits or delivered for irrigation purposes. The sale of

29  drinking water in bottles, cans, or other containers,

30  including water that contains minerals or carbonation in its

31  natural state or water to which minerals have been added at a


                                  27

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






    CS for SB 1176                                 First Engrossed



 1  water treatment facility regulated by the Department of

 2  Environmental Protection or the Department of Health, is

 3  exempt. This exemption does not apply to the sale of drinking

 4  water in bottles, cans, or other containers if carbonation or

 5  flavorings, except those added at a water treatment facility,

 6  have been added. Water that has been enhanced by the addition

 7  of minerals and that does not contain any added carbonation or

 8  flavorings is also exempt.

 9         2.  All fuels used by a public or private utility,

10  including any municipal corporation or rural electric

11  cooperative association, in the generation of electric power

12  or energy for sale.  Fuel other than motor fuel and diesel

13  fuel is taxable as provided in this chapter with the exception

14  of fuel expressly exempt herein.  Motor fuels and diesel fuels

15  are taxable as provided in chapter 206, with the exception of

16  those motor fuels and diesel fuels used by railroad

17  locomotives or vessels to transport persons or property in

18  interstate or foreign commerce, which are taxable under this

19  chapter only to the extent provided herein.  The basis of the

20  tax shall be the ratio of intrastate mileage to interstate or

21  foreign mileage traveled by the carrier's railroad locomotives

22  or vessels that were used in interstate or foreign commerce

23  and that had at least some Florida mileage during the previous

24  fiscal year of the carrier, such ratio to be determined at the

25  close of the fiscal year of the carrier. However, during the

26  fiscal year in which the carrier begins its initial operations

27  in this state, the carrier's mileage apportionment factor may

28  be determined on the basis of an estimated ratio of

29  anticipated miles in this state to anticipated total miles for

30  that year, and subsequently, additional tax shall be paid on

31  the motor fuel and diesel fuels, or a refund may be applied


                                  28

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






    CS for SB 1176                                 First Engrossed



 1  for, on the basis of the actual ratio of the carrier's

 2  railroad locomotives' or vessels' miles in this state to its

 3  total miles for that year. This ratio shall be applied each

 4  month to the total Florida purchases made in this state of

 5  motor and diesel fuels to establish that portion of the total

 6  used and consumed in intrastate movement and subject to tax

 7  under this chapter. The basis for imposition of any

 8  discretionary surtax shall be set forth in s. 212.054. Fuels

 9  used exclusively in intrastate commerce do not qualify for the

10  proration of tax.

11         3.  The transmission or wheeling of electricity.

12         Section 20.  Subsections (1), (2), (9), (10), and (11)

13  of section 212.12, Florida Statutes, are 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         (1)  Notwithstanding any other provision of law and for

19  the purpose of compensating persons granting licenses for and

20  the lessors of real and personal property taxed hereunder, for

21  the purpose of compensating dealers in tangible personal

22  property, for the purpose of compensating dealers providing

23  communication services and taxable services, for the purpose

24  of compensating owners of places where admissions are

25  collected, and for the purpose of compensating remitters of

26  any taxes or fees reported on the same documents utilized for

27  the sales and use tax, as compensation for the keeping of

28  prescribed records, filing timely tax returns, and the proper

29  accounting and remitting of taxes by them, such seller,

30  person, lessor, dealer, owner, and remitter (except dealers

31  who make mail order sales) shall be allowed 2.5 percent of the


                                  29

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






    CS for SB 1176                                 First Engrossed



 1  amount of the tax due and accounted for and remitted to the

 2  department, in the form of a deduction in submitting his or

 3  her report and paying the amount due by him or her; the

 4  department shall allow such deduction of 2.5 percent of the

 5  amount of the tax to the person paying the same for remitting

 6  the tax and making of tax returns in the manner herein

 7  provided, for paying the amount due to be paid by him or her,

 8  and as further compensation to dealers in tangible personal

 9  property for the keeping of prescribed records and for

10  collection of taxes and remitting the same. However, if the

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

12  reporting period exceeds $1,200, no allowance shall be allowed

13  for all amounts in excess of $1,200. The executive director of

14  the department is authorized to negotiate a collection

15  allowance, pursuant to rules promulgated by the department,

16  with a dealer who makes mail order sales.  The rules of the

17  department shall provide guidelines for establishing the

18  collection allowance based upon the dealer's estimated costs

19  of collecting the tax, the volume and value of the dealer's

20  mail order sales to purchasers in this state, and the

21  administrative and legal costs and likelihood of achieving

22  collection of the tax absent the cooperation of the dealer.

23  However, in no event shall the collection allowance negotiated

24  by the executive director exceed 10 percent of the tax

25  remitted for a reporting period.

26         (a)  The collection allowance may not be granted, nor

27  may any deduction be permitted, if the required tax return or

28  tax is delinquent at the time of payment.

29         (a)(b)  The Department of Revenue may deny the

30  collection allowance if a taxpayer files an incomplete return

31  


                                  30

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






    CS for SB 1176                                 First Engrossed



 1  or if the required tax return or tax is delinquent at the time

 2  of payment.

 3         1.  An "incomplete return" is, for purposes of this

 4  chapter, a return which is lacking such uniformity,

 5  completeness, and arrangement that the physical handling,

 6  verification, review of the return, or determination of other

 7  taxes and fees reported on the return may not be readily

 8  accomplished.

 9         2.  The department shall adopt rules requiring such

10  information as it may deem necessary to ensure that the tax

11  levied hereunder is properly collected, reviewed, compiled,

12  reported, and enforced, including, but not limited to: the

13  amount of gross sales; the amount of taxable sales; the amount

14  of tax collected or due; the amount of lawful refunds,

15  deductions, or credits claimed; the amount claimed as the

16  dealer's collection allowance; the amount of penalty and

17  interest; the amount due with the return; and such other

18  information as the Department of Revenue may specify. The

19  department shall require that transient rentals and

20  agricultural equipment transactions be separately shown. Sales

21  made through vending machines as defined in s. 212.0515 must

22  be separately shown on the return. Sales made through

23  coin-operated amusement machines as defined by s. 212.02 and

24  the number of machines operated must be separately shown on

25  the return or on a form prescribed by the department. If a

26  separate form is required, the same penalties for late filing,

27  incomplete filing, or failure to file as provided for the

28  sales tax return shall apply to said form.

29         (b)(c)  The collection allowance and other credits or

30  deductions provided in this chapter shall be applied

31  


                                  31

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






    CS for SB 1176                                 First Engrossed



 1  proportionally to any taxes or fees reported on the same

 2  documents used for the sales and use tax.

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

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

 5  by this chapter either fails to timely file such return or

 6  fails to pay the tax or fee shown due on the return within the

 7  time required hereunder, in addition to all other penalties

 8  provided herein and by the laws of this state in respect to

 9  such taxes or fees, a specific penalty shall be added to the

10  tax or fee in the amount of 10 percent of either the tax or

11  fee shown on the return that is not timely filed or any unpaid

12  tax or fee not paid timely if the failure is for not more than

13  30 days, with an additional 10 percent of any unpaid tax or

14  fee for each additional 30 days, or fraction thereof, during

15  the time which the failure continues, not to exceed a total

16  penalty of 50 percent, in the aggregate, of any unpaid tax or

17  fee. In no event may The penalty may not be less than $50 $10

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

19  212.11(1)(b) or timely pay the tax or fee shown due on the

20  return except as provided in s. 213.21(10). If a person fails

21  to timely file a return required by s. 212.11(1) and to timely

22  pay the tax or fee shown due on the return, only one penalty

23  of 10 percent, which may not be less than $50, shall be

24  imposed $5 for failure to timely file a tax return authorized

25  by s. 212.11(1)(c) or (d).

26         (b)  When any person required under this section to

27  make a return or to pay a tax or fee imposed by this chapter

28  fails to disclose the tax or fee on the return within the time

29  required, excluding a noncompliant filing event generated by

30  situations covered in paragraph (a), in addition to all other

31  penalties provided in this section and by the laws of this


                                  32

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






    CS for SB 1176                                 First Engrossed



 1  state in respect to such taxes or fees, a specific penalty

 2  shall be added to the additional tax or fee owed in the amount

 3  of 10 percent of any such unpaid tax or fee not paid timely if

 4  the failure is for not more than 30 days, with an additional

 5  10 percent of any such unpaid tax or fee for each additional

 6  30 days, or fraction thereof, while the failure continues, not

 7  to exceed a total penalty of 50 percent, in the aggregate, of

 8  any unpaid tax or fee.

 9         (c)(b)  Any person who knowingly and with a willful

10  intent to evade any tax imposed under this chapter fails to

11  file six consecutive returns as required by law commits a

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

13  775.082 or s. 775.083.

14         (d)(c)  Any person who makes a false or fraudulent

15  return with a willful intent to evade payment of any tax or

16  fee imposed under this chapter shall, in addition to the other

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

18  100 percent of the tax bill or fee and, upon conviction, for

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

20  s. 775.084.

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

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

23  misdemeanor of the second degree, the second offense resulting

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

25  third and all subsequent offenses resulting in conviction is a

26  misdemeanor of the first degree, and the third and all

27  subsequent offenses resulting in conviction are felonies of

28  the third degree.

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

30  $300 or more but less than $20,000, the offense is a felony of

31  the third degree.


                                  33

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






    CS for SB 1176                                 First Engrossed



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

 2  $20,000 or more but less than $100,000, the offense is a

 3  felony of the second degree.

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

 5  $100,000 or more, the offense is a felony of the first degree.

 6         (e)(d)  When any person, firm, or corporation fails to

 7  timely remit the proper estimated payment required under s.

 8  212.11, a specific penalty shall be added in an amount equal

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

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

11  reasonable cause, is authorized to waive or compromise

12  penalties imposed by this paragraph. However, other penalties

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

14  the estimated payment was due was not timely or properly

15  filed.

16         (f)(e)  Dealers filing a consolidated return pursuant

17  to s. 212.11(1)(e) shall be subject to the penalty established

18  in paragraph (e)(d) unless the dealer has paid the required

19  estimated tax for his or her consolidated return as a whole

20  without regard to each location.  If the dealer fails to pay

21  the required estimated tax for his or her consolidated return

22  as a whole, each filing location shall stand on its own with

23  respect to calculating penalties pursuant to paragraph (e)

24  (d).

25         (9)  Taxes imposed by this chapter upon the privilege

26  of the use, consumption, storage for consumption, or sale of

27  tangible personal property, admissions, license fees, rentals,

28  communication services, and upon the sale or use of services

29  as herein taxed shall be collected upon the basis of an

30  addition of the tax imposed by this chapter to the total price

31  of such admissions, license fees, rentals, communication or


                                  34

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






    CS for SB 1176                                 First Engrossed



 1  other services, or sale price of such article or articles that

 2  are purchased, sold, or leased at any one time by or to a

 3  customer or buyer; the dealer, or person charged herein, is

 4  required to pay a privilege tax in the amount of the tax

 5  imposed by this chapter on the total of his or her gross sales

 6  of tangible personal property, admissions, license fees,

 7  rentals, and communication services or to collect a tax upon

 8  the sale or use of services, and such person or dealer shall

 9  add the tax imposed by this chapter to the price, license fee,

10  rental, or admissions, and communication or other services and

11  collect the total sum from the purchaser, admittee, licensee,

12  lessee, or consumer.  The department shall make available in

13  an electronic format or otherwise the tax amounts and

14  Notwithstanding the rate of taxes imposed upon the privilege

15  of sales, admissions, license fees, rentals, and communication

16  services, or upon the sale or use of services, the following

17  brackets shall be applicable to all transactions taxable at

18  the rate of 6 percent:

19         (a)  On single sales of less than 10 cents, no tax

20  shall be added.

21         (b)  On single sales in amounts from 10 cents to 16

22  cents, both inclusive, 1 cent shall be added for taxes.

23         (c)  On sales in amounts from 17 cents to 33 cents,

24  both inclusive, 2 cents shall be added for taxes.

25         (d)  On sales in amounts from 34 cents to 50 cents,

26  both inclusive, 3 cents shall be added for taxes.

27         (e)  On sales in amounts from 51 cents to 66 cents,

28  both inclusive, 4 cents shall be added for taxes.

29         (f)  On sales in amounts from 67 cents to 83 cents,

30  both inclusive, 5 cents shall be added for taxes.

31  


                                  35

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






    CS for SB 1176                                 First Engrossed



 1         (g)  On sales in amounts from 84 cents to $1, both

 2  inclusive, 6 cents shall be added for taxes.

 3         (h)  On sales in amounts of more than $1, 6 percent

 4  shall be charged upon each dollar of price, plus the

 5  appropriate bracket charge upon any fractional part of a

 6  dollar.

 7         (10)  In counties which have adopted a discretionary

 8  sales surtax at the rate of 1 percent, the department shall

 9  make available in an electronic format or otherwise the tax

10  amounts and the following brackets shall be applicable to all

11  taxable transactions that which would otherwise have been

12  transactions taxable at the rate of 6 percent:

13         (a)  On single sales of less than 10 cents, no tax

14  shall be added.

15         (b)  On single sales in amounts from 10 cents to 14

16  cents, both inclusive, 1 cent shall be added for taxes.

17         (c)  On sales in amounts from 15 cents to 28 cents,

18  both inclusive, 2 cents shall be added for taxes.

19         (d)  On sales in amounts from 29 cents to 42 cents,

20  both inclusive, 3 cents shall be added for taxes.

21         (e)  On sales in amounts from 43 cents to 57 cents,

22  both inclusive, 4 cents shall be added for taxes.

23         (f)  On sales in amounts from 58 cents to 71 cents,

24  both inclusive, 5 cents shall be added for taxes.

25         (g)  On sales in amounts from 72 cents to 85 cents,

26  both inclusive, 6 cents shall be added for taxes.

27         (h)  On sales in amounts from 86 cents to $1, both

28  inclusive, 7 cents shall be added for taxes.

29         (i)  On sales in amounts from $1 up to, and including,

30  the first $5,000 in price, 7 percent shall be charged upon

31  


                                  36

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






    CS for SB 1176                                 First Engrossed



 1  each dollar of price, plus the appropriate bracket charge upon

 2  any fractional part of a dollar.

 3         (j)  On sales in amounts of more than $5,000 in price,

 4  7 percent shall be added upon the first $5,000 in price, and 6

 5  percent shall be added upon each dollar of price in excess of

 6  the first $5,000 in price, plus the bracket charges upon any

 7  fractional part of a dollar as provided for in subsection (9).

 8         (11)  The department shall make available in an

 9  electronic format or otherwise is authorized to provide by

10  rule the tax amounts and brackets applicable to all taxable

11  transactions that occur in counties that have a surtax at a

12  rate other than 1 percent which transactions would otherwise

13  have been transactions taxable at the rate of 6 percent.

14  Likewise, the department shall make available in an electronic

15  format or otherwise is authorized to promulgate by rule the

16  tax amounts and brackets applicable to transactions taxable at

17  2.5 or 3 percent pursuant to s. 212.08(3), transactions

18  taxable at 7 percent pursuant to s. 212.05(1)(e), and on

19  transactions which would otherwise have been so taxable in

20  counties which have adopted a discretionary sales surtax.

21         Section 21.  Effective upon this act becoming a law,

22  paragraph (a) of subsection (7) of section 213.21, Florida

23  Statutes, is amended to read:

24         213.21  Informal conferences; compromises.--

25         (7)(a)  When a taxpayer voluntarily self-discloses a

26  liability for tax to the department, the department may settle

27  and compromise the tax and interest due under the voluntary

28  self-disclosure to those amounts due for the 3 5 years

29  immediately preceding the date that the taxpayer initially

30  contacted the department concerning the voluntary

31  self-disclosure. For purposes of this paragraph, the term


                                  37

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






    CS for SB 1176                                 First Engrossed



 1  "years" means tax years or calendar years, whichever is

 2  applicable to the tax that is voluntarily self-disclosed. A

 3  voluntary self-disclosure does not occur if the department has

 4  contacted or informed the taxpayer that the department is

 5  inquiring into the taxpayer's liability for tax or whether the

 6  taxpayer is subject to tax in this state.

 7         Section 22.  The amendment to section 213.21, Florida

 8  Statutes, made by this act shall take effect upon becoming a

 9  law and applies to any voluntary self-disclosure made to the

10  Department of Revenue on or after that date.

11         Section 23.  Paragraphs (c) and (d) of subsection (1)

12  of section 336.021, Florida Statutes, are amended to read:

13         336.021  County transportation system; levy of

14  ninth-cent fuel tax on motor fuel and diesel fuel.--

15         (1)

16         (c)  Local option taxes collected on sales or use of

17  diesel fuel in this state shall be distributed in the

18  following manner:

19         1.  The fiscal year of July 1, 1995, through June 30,

20  1996, shall be the base year for all distributions.

21         2.  Each year the tax collected, less the service and

22  administrative charges enumerated in s. 215.20 and the

23  allowances allowed under s. 206.91, on the number of gallons

24  reported, up to the total number of gallons reported in the

25  base year, shall be distributed to each county using the

26  distribution percentage calculated for the base year.

27         3.  After the distribution of taxes pursuant to

28  subparagraph 2., additional taxes available for distribution

29  shall first be distributed pursuant to this subparagraph. A

30  distribution shall be made to each county in which a qualified

31  new retail station is located. A qualified new retail station


                                  38

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






    CS for SB 1176                                 First Engrossed



 1  is a retail station that began operation after June 30, 1996,

 2  and that has sales of diesel fuel exceeding 50 percent of the

 3  sales of diesel fuel reported in the county in which it is

 4  located during the 1995-1996 state fiscal year. The

 5  determination of whether a new retail station is qualified

 6  shall be based on the total gallons of diesel fuel sold at the

 7  station during each full month of operation during the

 8  12-month period ending January 31 March 31, divided by the

 9  number of full months of operation during those 12 months, and

10  the result multiplied by 12. The amount distributed pursuant

11  to this subparagraph to each county in which a qualified new

12  retail station is located shall equal the local option taxes

13  due on the gallons of diesel fuel sold by the new retail

14  station during the year ending January 31 March 31, less the

15  service charges enumerated in s. 215.20 and the dealer

16  allowance provided for by s. 206.91. Gallons of diesel fuel

17  sold at the qualified new retail station shall be certified to

18  the department by the county requesting the additional

19  distribution by June 15, 1997, and by March 1 May 1 in each

20  subsequent year. The certification shall include the beginning

21  inventory, fuel purchases and sales, and the ending inventory

22  for the new retail station for each month of operation during

23  the year, the original purchase invoices for the period, and

24  any other information the department deems reasonable and

25  necessary to establish the certified gallons. The department

26  may review and audit the retail dealer's records provided to a

27  county to establish the gallons sold by the new retail

28  station. Notwithstanding the provisions of this subparagraph,

29  when more than one county qualifies for a distribution

30  pursuant to this subparagraph and the requested distributions

31  exceed the total taxes available for distribution, each county


                                  39

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






    CS for SB 1176                                 First Engrossed



 1  shall receive a prorated share of the moneys available for

 2  distribution.

 3         4.  After the distribution of taxes pursuant to

 4  subparagraph 3., all additional taxes available for

 5  distribution shall be distributed based on vehicular diesel

 6  fuel storage capacities in each county pursuant to this

 7  subparagraph. The total vehicular diesel fuel storage capacity

 8  shall be established for each fiscal year based on the

 9  registration of facilities with the Department of

10  Environmental Protection as required by s. 376.303 for the

11  following facility types: retail stations, fuel

12  user/nonretail, state government, local government, and county

13  government. Each county shall receive a share of the total

14  taxes available for distribution pursuant to this subparagraph

15  equal to a fraction, the numerator of which is the storage

16  capacity located within the county for vehicular diesel fuel

17  in the facility types listed in this subparagraph and the

18  denominator of which is the total statewide storage capacity

19  for vehicular diesel fuel in those facility types. The

20  vehicular diesel fuel storage capacity for each county and

21  facility type shall be that established by the Department of

22  Environmental Protection by June 1, 1997, for the 1996-1997

23  fiscal year, and by January 31 for each succeeding fiscal

24  year. The storage capacities so established shall be final.

25  The storage capacity for any new retail station for which a

26  county receives a distribution pursuant to subparagraph 3.

27  shall not be included in the calculations pursuant to this

28  subparagraph.

29         (d)  The tax received by the department on motor fuel

30  pursuant to this paragraph shall be distributed monthly by the

31  department to the county reported by the terminal suppliers,


                                  40

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






    CS for SB 1176                                 First Engrossed



 1  wholesalers, and importers as the destination of the gallons

 2  distributed for retail sale or use.  The tax on diesel fuel

 3  shall be distributed monthly by the department to each county

 4  as provided in paragraph (c).

 5         Section 24.  Paragraph (b) of subsection (1) and

 6  subsection (7) of section 336.025, Florida Statutes, are

 7  amended to read:

 8         336.025  County transportation system; levy of local

 9  option fuel tax on motor fuel and diesel fuel.--

10         (1)

11         (b)  In addition to other taxes allowed by law, there

12  may be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent,

13  3-cent, 4-cent, or 5-cent local option fuel tax upon every

14  gallon of motor fuel sold in a county and taxed under the

15  provisions of part I of chapter 206.  The tax shall be levied

16  by an ordinance adopted by a majority plus one vote of the

17  membership of the governing body of the county or by

18  referendum.

19         1.  All impositions and rate changes of the tax shall

20  be levied before July 1, to be effective January 1 of the

21  following year. However, levies of the tax which were in

22  effect on July 1, 2002, and which expire on August 31 of any

23  year may be reimposed at the current authorized rate effective

24  September 1 of the year of expiration.

25         2.  The county may, prior to levy of the tax, establish

26  by interlocal agreement with one or more municipalities

27  located therein, representing a majority of the population of

28  the incorporated area within the county, a distribution

29  formula for dividing the entire proceeds of the tax among

30  county government and all eligible municipalities within the

31  county. If no interlocal agreement is adopted before the


                                  41

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






    CS for SB 1176                                 First Engrossed



 1  effective date of the tax, tax revenues shall be distributed

 2  pursuant to the provisions of subsection (4).  If no

 3  interlocal agreement exists, a new interlocal agreement may be

 4  established prior to June 1 of any year pursuant to this

 5  subparagraph. However, any interlocal agreement agreed to

 6  under this subparagraph after the initial levy of the tax or

 7  change in the tax rate authorized in this section shall under

 8  no circumstances materially or adversely affect the rights of

 9  holders of outstanding bonds which are backed by taxes

10  authorized by this paragraph, and the amounts distributed to

11  the county government and each municipality shall not be

12  reduced below the amount necessary for the payment of

13  principal and interest and reserves for principal and interest

14  as required under the covenants of any bond resolution

15  outstanding on the date of establishment of the new interlocal

16  agreement.

17         3.  County and municipal governments shall use utilize

18  moneys received pursuant to this paragraph only for

19  transportation expenditures needed to meet the requirements of

20  the capital improvements element of an adopted comprehensive

21  plan or for expenditures needed to meet immediate local

22  transportation problems and for other transportation-related

23  expenditures that are critical for building comprehensive

24  roadway networks by local governments. For purposes of this

25  paragraph, expenditures for the construction of new roads, the

26  reconstruction or resurfacing of existing paved roads, or the

27  paving of existing graded roads shall be deemed to increase

28  capacity and such projects shall be included in the capital

29  improvements element of an adopted comprehensive plan.

30  Expenditures for purposes of this paragraph shall not include

31  routine maintenance of roads.


                                  42

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






    CS for SB 1176                                 First Engrossed



 1         (7)  For the purposes of this section, "transportation

 2  expenditures" means expenditures by the local government from

 3  local or state shared revenue sources, excluding expenditures

 4  of bond proceeds, for the following programs:

 5         (a)  Public transportation operations and maintenance.

 6         (b)  Roadway and right-of-way maintenance and equipment

 7  and structures used primarily for the storage and maintenance

 8  of such equipment.

 9         (c)  Roadway and right-of-way drainage.

10         (d)  Street lighting.

11         (e)  Traffic signs, traffic engineering, signalization,

12  and pavement markings.

13         (f)  Bridge maintenance and operation.

14         (g)  Debt service and current expenditures for

15  transportation capital projects in the foregoing program

16  areas, including construction or reconstruction of roads and

17  sidewalks.

18         Section 25.  Effective January 1, 2004, subsection (20)

19  of section 443.036, Florida Statutes, is amended to read:

20         443.036  Definitions.--As used in this chapter, unless

21  the context clearly requires otherwise:

22         (20)  EMPLOYING UNIT.--"Employing unit" means any

23  individual or type of organization, including any partnership,

24  limited liability company, association, trust, estate,

25  joint-stock company, insurance company, or corporation,

26  whether domestic or foreign; the receiver, trustee in

27  bankruptcy, trustee, or successor of any of the foregoing; or

28  the legal representative of a deceased person, which has or

29  had in its employ one or more individuals performing services

30  for it within this state.

31  


                                  43

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






    CS for SB 1176                                 First Engrossed



 1         (a)  Each individual employed to perform or to assist

 2  in performing the work of any agent or employee of an

 3  employing unit shall be deemed to be employed by such

 4  employing unit for all the purposes of this chapter, whether

 5  such individual was hired or paid directly by such employing

 6  unit or by such agent or employee, provided the employing unit

 7  had actual or constructive knowledge of the work.

 8         (b)  All individuals performing services within this

 9  state for any employing unit which maintains two or more

10  separate establishments within this state shall be deemed to

11  be performing services for a single employing unit for all the

12  purposes of this chapter.

13         (c)  Any person who is an officer of a corporation or a

14  member of a limited liability company classified as a

15  corporation for federal income tax purposes and who performs

16  services for such corporation or limited liability company

17  within this state, whether or not such services are

18  continuous, shall be deemed an employee of the corporation or

19  the limited liability company during all of each week of his

20  or her tenure of office, regardless of whether or not he or

21  she is compensated for such services. Services shall be

22  presumed to have been rendered the corporation in cases where

23  such officer is compensated by means other than dividends upon

24  shares of stock of such corporation owned by him or her.

25         (d)  A limited liability company shall be treated as

26  having the same status as it is classified for federal income

27  tax purposes.

28         Section 26.  Effective January 1, 2004, paragraph (g)

29  of subsection (3) of section 443.131, Florida Statutes, is

30  amended to read:

31         443.131  Contributions.--


                                  44

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






    CS for SB 1176                                 First Engrossed



 1         (3)  CONTRIBUTION RATES BASED ON BENEFIT EXPERIENCE.--

 2         (g)1.  For the purposes of this subsection, two or more

 3  employers who are parties to a transfer of business or the

 4  subject of a merger, consolidation, or other form of

 5  reorganization, effecting a change in legal identity or form,

 6  shall be deemed to be a single employer and shall be

 7  considered as one employer with a continuous employment record

 8  if the Agency for Workforce Innovation or its designee

 9  division finds that the successor employer continues to carry

10  on the employing enterprises of the predecessor employer or

11  employers and that the successor employer has paid all

12  contributions required of and due from the predecessor

13  employer or employers and has assumed liability for all

14  contributions that may become due from the predecessor

15  employer or employers. In addition, an employer may not be

16  considered a successor under this subparagraph if the employer

17  purchases a company with a lower rate into which employees

18  with job functions unrelated to the business endeavors of the

19  predecessor are transferred for the purpose of acquiring the

20  low rate and avoiding payment of contributions. As used in

21  this paragraph, the term "contributions" means all

22  indebtedness to the Agency for Workforce Innovation or its

23  designee division, including, but not limited to, interest,

24  penalty, collection fee, and service fee. A successor has 30

25  days from the date of the official notification of liability

26  by succession to accept the transfer of the predecessor's or

27  predecessors' employment record or records. If the predecessor

28  or predecessors have unpaid contributions or outstanding

29  quarterly reports, the successor has 30 days from the date of

30  the notice listing the total amount due to pay the total

31  amount with certified funds. After the total indebtedness has


                                  45

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






    CS for SB 1176                                 First Engrossed



 1  been paid, the employment record or records of the predecessor

 2  or predecessors will be transferred to the successor.

 3  Employment records may be transferred by the division. The tax

 4  rate of total successor and predecessor upon the transfer of

 5  employment records shall be determined by the Agency for

 6  Workforce Innovation or its designee division as prescribed by

 7  rule in order to calculate any tax rate change resulting from

 8  the transfer of employment records.

 9         2.  Whether or not there is a transfer of employment

10  record as contemplated in this paragraph, the predecessor

11  shall in the event he or she again employs persons be treated

12  as an employer without previous employment record or, if his

13  or her coverage has been terminated as provided in s. 443.121,

14  as a new employing unit.

15         3.  The division may provide by rule for partial

16  transfer of experience rating when an employer has transferred

17  at any time an identifiable and segregable portion of his or

18  her payrolls and business to a successor employing unit. As a

19  condition of such partial transfer of experience, the rules

20  shall require an application by the successor, agreement by

21  the predecessor, and such evidence as the division may

22  prescribe of the experience and payrolls attributable to the

23  transferred portion up to the date of transfer. The rules

24  shall provide that the successor employing unit, if not

25  already an employer, shall become an employer as of the date

26  of the transfer and that the experience of the transferred

27  portion of the predecessor's account shall be removed from the

28  experience-rating record of the predecessor, and for each

29  calendar year following the date of the transfer of the

30  employment record on the books of the division, the division

31  shall compute the rate of contribution payable by the


                                  46

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






    CS for SB 1176                                 First Engrossed



 1  successor on the basis of his or her experience, if any,

 2  combined with the experience of the portion of the record

 3  transferred. The rules may also provide what rates shall be

 4  payable by the predecessor and successor employers for the

 5  period between the date of the transfer of the employment

 6  record of the transferred unit on the books of the division

 7  and the first day of the next calendar year.

 8         4.  This paragraph shall not apply to the employee

 9  leasing company and client contractual agreement as defined in

10  s. 443.036. The client shall, in the event of termination of

11  the contractual agreement or failure by the employee leasing

12  company to submit reports or pay contributions as required by

13  the division, be treated as a new employer without previous

14  employment record unless otherwise eligible for a rate

15  computation.

16         Section 27.  Section 443.1316, Florida Statutes, is

17  amended to read:

18         443.1316  Contract with Department of Revenue for

19  unemployment tax collection services.--

20         (1)  By January 1, 2001, The Agency for Workforce

21  Innovation shall enter into a contract with the Department of

22  Revenue which shall provide for the Department of Revenue to

23  provide unemployment tax collection services. The Department

24  of Revenue, in consultation with the Department of Labor and

25  Employment Security, shall determine the number of positions

26  needed to provide unemployment tax collection services within

27  the Department of Revenue.  The number of unemployment tax

28  collection service positions the Department of Revenue

29  determines are needed shall not exceed the number of positions

30  that, prior to the contract, were authorized to the Department

31  of Labor and Employment Security for this purpose.  Upon


                                  47

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






    CS for SB 1176                                 First Engrossed



 1  entering into the contract with the Agency for Workforce

 2  Innovation to provide unemployment tax collection services,

 3  the number of required positions, as determined by the

 4  Department of Revenue, shall be authorized within the

 5  Department of Revenue.  Beginning January 1, 2002, the Office

 6  of Program Policy Analysis and Government Accountability shall

 7  conduct a feasibility study regarding privatization of

 8  unemployment tax collection services.  A report on the

 9  conclusions of this study shall be submitted to the Governor,

10  the President of the Senate, and the Speaker of the House of

11  Representatives.

12         (2)(a)  The Department of Revenue is considered to be

13  administering a revenue law of this state when the department

14  provides unemployment compensation tax collection services

15  pursuant to a contract of the department with the Agency for

16  Workforce Innovation.

17         (b)  Sections 213.018, 213.025, 213.051, 213.053,

18  213.055, 213.071, 213.10, 213.2201, 213.23, 213.24(2), 213.27,

19  213.28, 213.285, 213.37, 213.50, 213.67, 213.69, 213.73,

20  213.733, 213.74, and 213.757 apply to the collection of

21  unemployment contributions by the Department of Revenue unless

22  prohibited by federal law.

23         (c)  Notwithstanding s. 216.346, the Department of

24  Revenue may charge no more than 10 percent of the total cost

25  of the interagency agreement for the overhead or indirect

26  costs, or for any other costs not required for the payment of

27  the direct costs, of providing unemployment tax collection

28  services.

29         Section 28.  Subsections (1) and (2) of section

30  443.163, Florida Statutes, are amended to read:

31         443.163  Electronic reporting and remitting of taxes.--


                                  48

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






    CS for SB 1176                                 First Engrossed



 1         (1)  An employer may choose to file any report and

 2  remit any taxes required by this chapter by electronic means.

 3  The Agency for Workforce Innovation or its designee shall

 4  prescribe by rule the format and instructions necessary for

 5  such filing of reports and remitting of taxes to ensure a full

 6  collection of contributions due. The acceptable method of

 7  transfer, the method, form, and content of the electronic

 8  means, and the method, if any, by which the employer will be

 9  provided with an acknowledgment shall be prescribed by the

10  agency or its designee. However, any employer who employed 10

11  or more employees in any quarter during the preceding state

12  fiscal year, or any person that prepared and reported for 5 or

13  more employers in the preceding state fiscal year, must submit

14  the Employers Quarterly Reports (UCT-6) for the current

15  calendar year and remit the taxes due by electronic means

16  approved by the agency or its designee. A person who prepared

17  and reported for 100 or more employers in any quarter during

18  the preceding state fiscal year must file the Employers

19  Quarterly Reports (UCT-6) for each calendar quarter in the

20  current calendar year, beginning with reports due for the

21  second calendar quarter of 2003, by electronic means approved

22  by the Agency for Workforce Innovation or its designee.

23         (2)  Any employer or person who fails to file an

24  Employers Quarterly Report (UCT-6) by electronic means, but

25  who files the report by means other than electronic means,

26  required by law is liable for a penalty of 10 percent of the

27  tax due, but not less than $10 for that each report, which is

28  in addition to any other penalty provided by this chapter

29  which may be applicable, unless the employer or person has

30  first obtained a waiver for such requirement from the agency

31  or its designee. Any employer or person who fails to remit tax


                                  49

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






    CS for SB 1176                                 First Engrossed



 1  by electronic means as required by law is liable for a penalty

 2  of $10 for each remittance submitted, which is in addition to

 3  any other penalty provided by this chapter which may be

 4  applicable.

 5         Section 29.  The amendments made by this act to section

 6  443.163, Florida Statutes, shall apply retroactively for

 7  Employers Quarterly Reports (UCT-6) due on or after April 1,

 8  2003.

 9         Section 30.  Section 832.062, Florida Statutes, is

10  amended to read:

11         832.062  Prosecution for worthless checks, drafts, or

12  debit card orders, or electronic funds transfers made given to

13  pay any tax or associated amount administered by the

14  Department of Revenue.--

15         (1)  It is unlawful for any person, firm, or

16  corporation to draw, make, utter, issue, or deliver to the

17  Department of Revenue any check, draft, or other written order

18  on any bank or depository, or to use a debit card, to make,

19  send, instruct, order, or initiate any electronic funds

20  transfer, or to cause or direct the making, sending,

21  instructing, ordering, or initiating of any electronic funds

22  transfer, for the payment of any taxes, penalties, interest,

23  fees, or associated amounts administered by the Department of

24  Revenue, knowing at the time of the drawing, making, uttering,

25  issuing, or delivering such check, draft, or other written

26  order, or at the time of using such debit card, at the time of

27  making, sending, instructing, ordering, or initiating any

28  electronic funds transfer, or at the time of causing or

29  directing the making, sending, instructing, ordering,

30  initiating, or executing of any electronic funds transfer,

31  that the maker, or drawer, sender, or receiver thereof has not


                                  50

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






    CS for SB 1176                                 First Engrossed



 1  sufficient funds on deposit in or credit with such bank or

 2  depository with which to pay the same on presentation.; except

 3  that This section does not apply to any check or electronic

 4  funds transfer when the Department of Revenue knows or has

 5  been expressly notified prior to the drawing or uttering of

 6  the check or the sending or initiating of the electronic funds

 7  transfer, or has reason to believe, that the drawer, sender,

 8  or receiver did not have on deposit or to the drawer's,

 9  sender's, or receiver's credit with the drawee or receiving

10  bank or depository sufficient funds to ensure payment as

11  aforesaid, and nor does this section does not apply to any

12  postdated check.

13         (2)  A violation of the provisions of this section

14  constitutes a misdemeanor of the second degree, punishable as

15  provided in s. 775.082 or s. 775.083, unless the check, draft,

16  debit card order, or other written order drawn, made, uttered,

17  issued, or delivered, or electronic funds transfer made, sent,

18  instructed, ordered, or initiated, or caused or directed to be

19  made, sent, instructed, ordered, or initiated is in the amount

20  of $150 or more. In that event, the violation constitutes a

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

22  775.082, s. 775.083, or s. 775.084.

23         (3)  For purposes of prosecution, a violation under

24  this section occurs in the county in which the check is issued

25  or the electronic funds transfer is sent and in the county in

26  which it is received.  A check will be deemed issued at the

27  residence address of an individual taxpayer and at the

28  business address of a business taxpayer.

29         Section 31.  Subsection (2) of section 206.052, Florida

30  Statutes, is amended to read:

31         206.052  Export of tax-free fuels.--


                                  51

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






    CS for SB 1176                                 First Engrossed



 1         (2)  A licensed exporter shall not divert for sale or

 2  use in this state any fuel designated to a destination outside

 3  this state without first obtaining a diversion number from the

 4  department as specified in s. 206.416(1)(b) s. 206.416(1)(d)

 5  and manually recording that number on the shipping paper prior

 6  to diversion of fuel for sale or use in this state.

 7         Section 32.  Subsection (13) of section 199.052,

 8  Florida Statutes, is repealed.

 9         Section 33.  Paragraph (f) of subsection (2) of section

10  212.055, Florida Statutes, is repealed.

11         Section 34.  Effective January 1, 2004, paragraph (x)

12  is added to subsection (7) of section 213.053, Florida

13  Statutes, to read:

14         213.053  Confidentiality and information sharing.--

15         (7)  Notwithstanding any other provision of this

16  section, the department may provide:

17         (x)  Rental car surcharge revenues authorized by s.

18  212.0606, reported according to the county to which the

19  surcharge was attributed to the Department of Transportation.

20  

21  Disclosure of information under this subsection shall be

22  pursuant to a written agreement between the executive director

23  and the agency.  Such agencies, governmental or

24  nongovernmental, shall be bound by the same requirements of

25  confidentiality as the Department of Revenue.  Breach of

26  confidentiality is a misdemeanor of the first degree,

27  punishable as provided by s. 775.082 or s. 775.083.

28         Section 35.  Subsection (4) of section 213.0535,

29  Florida Statutes, is amended to read:

30         213.0535  Registration Information Sharing and Exchange

31  Program.--


                                  52

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






    CS for SB 1176                                 First Engrossed



 1         (4)  There are two levels of participation:

 2         (a)  Each unit of state or local government responsible

 3  for administering one or more of the provisions specified in

 4  subparagraphs 1.-8. 7. is a level-one participant. Level-one

 5  participants shall exchange, monthly or quarterly, as

 6  determined jointly by each participant and the department, the

 7  data enumerated in subsection (2) for each new registrant, new

 8  filer, or initial reporter, permittee, or licensee, with

 9  respect to the following taxes, licenses, or permits:

10         1.  The sales and use tax imposed under chapter 212.

11         2.  The tourist development tax imposed under s.

12  125.0104.

13         3.  The tourist impact tax imposed under s. 125.0108.

14         4.  Local occupational license taxes imposed under

15  chapter 205.

16         5.  Convention development taxes imposed under s.

17  212.0305.

18         6.  Public lodging and food service establishment

19  licenses issued pursuant to chapter 509.

20         7.  Beverage law licenses issued pursuant to chapter

21  561.

22         8.  A municipal resort tax as authorized under chapter

23  67-930, Laws of Florida.

24         (b)  Level-two participants include the Department of

25  Revenue and local officials responsible for collecting the

26  tourist development tax pursuant to s. 125.0104, the tourist

27  impact tax pursuant to s. 125.0108, or a convention

28  development tax pursuant to s. 212.0305, or a municipal resort

29  tax as authorized under chapter 67-930, Laws of Florida.

30  Level-two participants shall, in addition to the data shared

31  by level-one participants, exchange data relating to tax


                                  53

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






    CS for SB 1176                                 First Engrossed



 1  payment history, audit assessments, and registration

 2  cancellations of dealers engaging in transient rentals, and

 3  such data may relate only to sales and use taxes, tourist

 4  development taxes, and convention development taxes, and

 5  municipal resort tax.  The department shall prescribe, by

 6  rule, the data elements to be shared and the frequency of

 7  sharing; however, audit assessments must be shared at least

 8  quarterly.

 9         (c)  A level-two participant may disclose information

10  as provided in paragraph (b) in response to a request for such

11  information from any other level-two participant. Information

12  relative to specific taxpayers shall be requested or disclosed

13  under this paragraph only to the extent necessary in the

14  administration of a tax or licensing provision as enumerated

15  in paragraph (a). When a disclosure made under this paragraph

16  involves confidential information provided to the participant

17  by the Department of Revenue, the participant who provides the

18  information shall maintain records of the disclosures, which

19  records shall be subject to review by the Department of

20  Revenue for a period of 5 years after the date of the

21  disclosure.

22         Section 36.  Subsection (5) of section 624.509, Florida

23  Statutes, is amended to read:

24         624.509  Premium tax; rate and computation.--

25         (5)  There shall be allowed a credit against the net

26  tax imposed by this section equal to 15 percent of the amount

27  paid by the insurer in salaries to employees located or based

28  within this state and who are covered by the provisions of

29  chapter 443. For purposes of this subsection:

30         (a)  The term "salaries" does not include amounts paid

31  as commissions.


                                  54

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






    CS for SB 1176                                 First Engrossed



 1         (b)  The term "employees" does not include independent

 2  contractors or any person whose duties require that the person

 3  hold a valid license under the Florida Insurance Code, except

 4  persons defined in s. 626.015(1), (16), and (18).

 5         (c)  The term "net tax" means the tax imposed by this

 6  section after applying the calculations and credits set forth

 7  in subsection (4).

 8         (d)  An affiliated group of corporations that created a

 9  service company within its affiliated group on July 30, 2002

10  shall allocate the salary of each service company employee

11  covered by contracts with affiliated group members to the

12  companies for which the employees perform services. The salary

13  allocation is based on the amount of time during the tax year

14  that the individual employee spends performing services or

15  otherwise working for each company over the total amount of

16  time the employee spends performing services or otherwise

17  working for all companies. The total amount of salary

18  allocated to an insurance company within the affiliated group

19  shall be included as that insurer's employee salaries for

20  purposes of this section.

21         1.  The term "affiliated group of corporations" means

22  two or more corporations that are entirely owned by a single

23  corporation and that constitute an affiliated group of

24  corporations as defined in s. 1504(a) of the Internal Revenue

25  Code.

26         2.  The term "service company" means a separate

27  corporation within the affiliated group of corporations whose

28  employees provide services to affiliated group members and

29  which are treated as service company employees for

30  unemployment compensation and common law purposes. The holding

31  company of an affiliated group may not qualify as a service


                                  55

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






    CS for SB 1176                                 First Engrossed



 1  company. An insurance company may not qualify as a service

 2  company.

 3         3.  If an insurance company fails to substantiate,

 4  whether by means of adequate records or otherwise, its

 5  eligibility to claim the service company exception under this

 6  section, or its salary allocation under this section, no

 7  credit shall be allowed.

 8         Section 37.  The amendment to section 624.509(5),

 9  Florida Statutes, made by this act shall take effect for tax

10  years beginning January 1, 2003.

11         Section 38.  Paragraph (n) of subsection (7) of section

12  213.053, Florida Statutes, is amended to read:

13         213.053  Confidentiality and information sharing.--

14         (7)  Notwithstanding any other provision of this

15  section, the department may provide:

16         (n)  Information contained in returns, reports,

17  accounts, or declarations to the Board of Accountancy in

18  connection with a disciplinary proceeding conducted pursuant

19  to chapter 473 when related to a certified public accountant

20  participating in the certified audits project, or to the court

21  in connection with a civil proceeding brought by the

22  department relating to a claim for recovery of taxes due to

23  negligence on the part of a certified public accountant

24  participating in the certified audits project.  In any

25  judicial proceeding brought by the department, upon motion for

26  protective order, the court shall limit disclosure of tax

27  information when necessary to effectuate the purposes of this

28  section.  This paragraph is repealed on July 1, 2006.

29         Section 39.  Subsection (8) of section 213.21, Florida

30  Statutes, is amended to read:

31         213.21  Informal conferences; compromises.--


                                  56

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






    CS for SB 1176                                 First Engrossed



 1         (8)  In order to determine whether certified audits are

 2  an effective tool in the overall state tax collection effort,

 3  the executive director of the department or the executive

 4  director's designee shall settle or compromise penalty

 5  liabilities of taxpayers who participate in the certified

 6  audits project.  As further incentive for participating in the

 7  program, the department shall abate the first $25,000 of any

 8  interest liability and 25 percent of any interest due in

 9  excess of the first $25,000. A settlement or compromise of

10  penalties or interest pursuant to this subsection shall not be

11  subject to the provisions of paragraph (3)(a), except for the

12  requirement relating to confidentiality of records.  The

13  department may consider an additional compromise of tax or

14  interest pursuant to the provisions of paragraph (3)(a).  This

15  subsection does not apply to any liability related to taxes

16  collected but not remitted to the department.  This subsection

17  is repealed on July 1, 2006.

18         Section 40.  Subsection (2) of section 213.285, Florida

19  Statutes, is amended to read:

20         213.285  Certified audits.--

21         (2)(a)  The department is authorized to initiate a

22  certified audits project to further enhance tax compliance

23  reviews performed by qualified practitioners and to encourage

24  taxpayers to hire qualified practitioners at their own expense

25  to review and report on their tax compliance.  The nature of

26  certified audit work performed by qualified practitioners

27  shall be agreed-upon procedures in which the department is the

28  specified user of the resulting report.

29         (b)  As an incentive for taxpayers to incur the costs

30  of a certified audit, the department shall compromise

31  penalties and abate interest due on any tax liabilities


                                  57

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






    CS for SB 1176                                 First Engrossed



 1  revealed by a certified audit as provided in s. 213.21.  This

 2  authority to compromise penalties or abate interest shall not

 3  apply to any liability for taxes that were collected by the

 4  participating taxpayer but that were not remitted to the

 5  department.

 6         (c)  The certified audits project is repealed on July

 7  1, 2006, or upon completion of the project as determined by

 8  the department, whichever occurs first.

 9         Section 41.  Paragraph (o) of subsection (5) of section

10  212.08, Florida Statutes, is amended to read:

11         212.08  Sales, rental, use, consumption, distribution,

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

13  the rental, the use, the consumption, the distribution, and

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

15  following are hereby specifically exempt from the tax imposed

16  by this chapter.

17         (5)  EXEMPTIONS; ACCOUNT OF USE.--

18         (o)  Building materials in redevelopment projects.--

19         1.  As used in this paragraph, the term:

20         a.  "Building materials" means tangible personal

21  property that becomes a component part of a housing project or

22  a mixed-use project.

23         b.  "Housing project" means the conversion of an

24  existing manufacturing or industrial building to housing units

25  in an urban high-crime area, enterprise zone, empowerment

26  zone, Front Porch Community, designated brownfield area, or

27  urban infill area and in which the developer agrees to set

28  aside at least 20 percent of the housing units in the project

29  for low-income and moderate-income persons or the construction

30  in a designated brownfield area of affordable housing for

31  


                                  58

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






    CS for SB 1176                                 First Engrossed



 1  persons described in s. 420.0004(9), (10), or (14), or in s.

 2  159.603(7).

 3         c.  "Mixed-use project" means the conversion of an

 4  existing manufacturing or industrial building to mixed-use

 5  units that include artists' studios, art and entertainment

 6  services, or other compatible uses. A mixed-use project must

 7  be located in an urban high-crime area, enterprise zone,

 8  empowerment zone, Front Porch Community, designated brownfield

 9  area, or urban infill area, and the developer must agree to

10  set aside at least 20 percent of the square footage of the

11  project for low-income and moderate-income housing.

12         d.  "Substantially completed" has the same meaning as

13  provided in s. 192.042(1).

14         2.  Building materials used in the construction of a

15  housing project or mixed-use project are exempt from the tax

16  imposed by this chapter upon an affirmative showing to the

17  satisfaction of the department that the requirements of this

18  paragraph have been met. This exemption inures to the owner

19  through a refund of previously paid taxes. To receive this

20  refund, the owner must file an application under oath with the

21  department which includes:

22         a.  The name and address of the owner.

23         b.  The address and assessment roll parcel number of

24  the project for which a refund is sought.

25         c.  A copy of the building permit issued for the

26  project.

27         d.  A certification by the local building code

28  inspector that the project is substantially completed.

29         e.  A sworn statement, under penalty of perjury, from

30  the general contractor licensed in this state with whom the

31  owner contracted to construct the project, which statement


                                  59

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






    CS for SB 1176                                 First Engrossed



 1  lists the building materials used in the construction of the

 2  project and the actual cost thereof, and the amount of sales

 3  tax paid on these materials. If a general contractor was not

 4  used, the owner shall provide this information in a sworn

 5  statement, under penalty of perjury. Copies of invoices

 6  evidencing payment of sales tax must be attached to the sworn

 7  statement.

 8         3.  An application for a refund under this paragraph

 9  must be submitted to the department within 6 months after the

10  date the project is deemed to be substantially completed by

11  the local building code inspector. Within 30 working days

12  after receipt of the application, the department shall

13  determine if it meets the requirements of this paragraph. A

14  refund approved pursuant to this paragraph shall be made

15  within 30 days after formal approval of the application by the

16  department. The provisions of s. 212.095 do not apply to any

17  refund application made under this paragraph.

18         4.  The department shall establish by rule an

19  application form and criteria for establishing eligibility for

20  exemption under this paragraph.

21         5.  The exemption shall apply to purchases of materials

22  on or after July 1, 2000.

23         Section 42.  Subsection (1) of section 212.055, Florida

24  Statutes, is amended to read:

25         212.055  Discretionary sales surtaxes; legislative

26  intent; authorization and use of proceeds.--It is the

27  legislative intent that any authorization for imposition of a

28  discretionary sales surtax shall be published in the Florida

29  Statutes as a subsection of this section, irrespective of the

30  duration of the levy.  Each enactment shall specify the types

31  of counties authorized to levy; the rate or rates which may be


                                  60

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






    CS for SB 1176                                 First Engrossed



 1  imposed; the maximum length of time the surtax may be imposed,

 2  if any; the procedure which must be followed to secure voter

 3  approval, if required; the purpose for which the proceeds may

 4  be expended; and such other requirements as the Legislature

 5  may provide.  Taxable transactions and administrative

 6  procedures shall be as provided in s. 212.054.

 7         (1)  CHARTER COUNTY TRANSIT SYSTEM SURTAX.--

 8         (a)  Each charter county which adopted a charter prior

 9  to January 1, 1984, and each county the government of which is

10  consolidated with that of one or more municipalities, may levy

11  a discretionary sales surtax, subject to approval by a

12  majority vote of the electorate of the county or by a charter

13  amendment approved by a majority vote of the electorate of the

14  county.

15         (b)  The rate shall be up to 1 percent.

16         (c)  The proposal to adopt a discretionary sales surtax

17  as provided in this subsection and to create a trust fund

18  within the county accounts shall be placed on the ballot in

19  accordance with law at a time to be set at the discretion of

20  the governing body.

21         (d)  Proceeds from the surtax shall be applied to as

22  many or as few of the uses enumerated below in whatever

23  combination the county commission deems appropriate:

24         1.  Deposited by the county in the trust fund and shall

25  be used for the purposes of development, construction,

26  equipment, maintenance, operation, supportive services,

27  including a countywide bus system, and related costs of a

28  fixed guideway rapid transit system;

29         2.  Remitted by the governing body of the county to an

30  expressway or transportation authority created by law to be

31  used, at the discretion of such authority, for the


                                  61

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






    CS for SB 1176                                 First Engrossed



 1  development, construction, operation, or maintenance of roads

 2  or bridges in the county, for the operation and maintenance of

 3  a bus system, for the payment of principal and interest on

 4  existing bonds issued for the construction of such roads or

 5  bridges, and, upon approval by the county commission, such

 6  proceeds may be pledged for bonds issued to refinance existing

 7  bonds or new bonds issued for the construction of such roads

 8  or bridges; and

 9         3.  For each county, as defined in s. 125.011(1), used

10  for the development, construction, operation, and maintenance

11  of roads and bridges in the county; for the expansion,

12  operation, and maintenance of bus and fixed guideway systems;

13  and for the payment of principal and interest on bonds issued

14  for the construction of fixed guideway rapid transit systems,

15  bus systems, roads, or bridges; and such proceeds may be

16  pledged by the governing body of the county for bonds issued

17  to refinance existing bonds or new bonds issued for the

18  construction of such fixed guideway rapid transit systems, bus

19  systems, roads, or bridges and no more than 25 percent used

20  for nontransit uses; and.

21         4.  Used by the charter county for the planning,

22  development, construction, operation, and maintenance of roads

23  and bridges in the county; for the planning, development,

24  expansion, operation, and maintenance of bus and fixed

25  guideway systems; and for the payment of principal and

26  interest on bonds issued for the construction of fixed

27  guideway rapid transit systems, bus systems, roads, or

28  bridges; and such proceeds may be pledged by the governing

29  body of the county for bonds issued to refinance existing

30  bonds or new bonds issued for the construction of such fixed

31  guideway rapid transit systems, bus systems, roads, or


                                  62

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






    CS for SB 1176                                 First Engrossed



 1  bridges. Pursuant to an interlocal agreement entered into

 2  pursuant to chapter 163, the governing body of the charter

 3  county may distribute proceeds from the tax to a municipality,

 4  or an expressway or transportation authority created by law to

 5  be expended for the purpose authorized by this paragraph.

 6         Section 43.  Paragraphs (a) and (e) of subsection (3)

 7  of section 193.461, Florida Statutes, are amended to read:

 8         193.461  Agricultural lands; classification and

 9  assessment; mandated eradication or quarantine program.--

10         (3)(a)  No lands shall be classified as agricultural

11  lands unless a return is filed on or before March 1 of each

12  year.  The property appraiser, before so classifying such

13  lands, may require the taxpayer or the taxpayer's

14  representative to furnish the property appraiser such

15  information as may reasonably be required to establish that

16  such lands were actually used for a bona fide agricultural

17  purpose.  Failure to make timely application by March 1 shall

18  constitute a waiver for 1 year of the privilege herein granted

19  for agricultural assessment.  However, an applicant who is

20  qualified to receive an agricultural classification who fails

21  to file an application by March 1 may file an application for

22  the classification and may file, pursuant to s. 194.011(3), a

23  petition with the value adjustment board requesting that the

24  classification be granted.  The petition may be filed at any

25  time during the taxable year on or before the 25th day

26  following the mailing of the notice by the property appraiser

27  as provided in s. 194.011(1). Notwithstanding the provisions

28  of s. 194.013, the applicant must pay a nonrefundable fee of

29  $15 upon filing the petition.  Upon reviewing the petition, if

30  the person is qualified to receive the classification and

31  demonstrates particular extenuating circumstances judged by


                                  63

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






    CS for SB 1176                                 First Engrossed



 1  the property appraiser or the value adjustment board to

 2  warrant granting the classification, the property appraiser or

 3  the value adjustment board may grant the classification. The

 4  owner of land that was classified agricultural in the previous

 5  year and whose ownership or use has not changed may reapply on

 6  a short form as provided by the department.  The lessee of

 7  property may make original application or reapply using the

 8  short form if the lease, or an affidavit executed by the

 9  owner, provides that the lessee is empowered to make

10  application for the agricultural classification on behalf of

11  the owner and a copy of the lease or affidavit accompanies the

12  application.  A county may, at the request of the property

13  appraiser and by a majority vote of its governing body, waive

14  the requirement that an annual application or statement be

15  made for classification of property within the county after an

16  initial application is made and the classification granted by

17  the property appraiser. Such waiver may be revoked by a

18  majority vote of the governing body of the county.

19         (e)  Notwithstanding the provisions of paragraph (a),

20  land that has received an agricultural classification from the

21  property appraiser, the value adjustment board, or a court of

22  competent jurisdiction pursuant to this section is entitled to

23  receive such classification in any subsequent year until such

24  agricultural use of the land is abandoned or discontinued, the

25  land is diverted to a nonagricultural use, or the land is

26  reclassified as nonagricultural pursuant to subsection (4).

27  The property appraiser must, no later than January 31 15 of

28  each year, provide notice to the owner of land that was

29  classified agricultural in the previous year informing the

30  owner of the requirements of this paragraph and requiring the

31  owner to certify that neither the ownership nor the use of the


                                  64

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






    CS for SB 1176                                 First Engrossed



 1  land has changed. The department shall, by administrative

 2  rule, prescribe the form of the notice to be used by the

 3  property appraiser under this paragraph. If a county has

 4  waived the requirement that an annual application or statement

 5  be made for classification of property pursuant to paragraph

 6  (a), the county may, by a majority vote of its governing body,

 7  waive the notice and certification requirements of this

 8  paragraph and shall provide the property owner with the same

 9  notification provided to owners of land granted an

10  agricultural classification by the property appraiser. Such

11  waiver may be revoked by a majority vote of the county's

12  governing body. However, This paragraph does not apply to any

13  property if the agricultural classification of that property

14  is the subject of current litigation.

15         Section 44.  (1)  For purposes of granting an

16  agricultural classification for January 1, 2003, the term

17  "extenuating circumstances," as used in section 193.461(3)(a),

18  Florida Statutes, includes the failure of a property owner in

19  a county that waived the annual application process to return

20  the agricultural classification form or card, which return was

21  required by operation of section 193.461(3)(e), Florida

22  Statutes, as created by chapter 2002-18, Laws of Florida.

23         (2)  Any waiver of the annual application granted under

24  section 193.461(3)(a), Florida Statutes, which is in effect on

25  December 31, 2002, shall remain in full force and effect until

26  subsequently revoked as provided by section 193.461(3)(a),

27  Florida Statutes.

28         Section 45.  Except as otherwise expressly provided in

29  this act, this act shall take effect July 1, 2003.

30  

31  


                                  65

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