| 1 | Representative Gottlieb offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 212-224 and insert: |
| 5 | Section 6. Effective January 1, 2005, paragraph (c) is |
| 6 | added to subsection (1) and paragraph (g) is added to subsection |
| 7 | (2) of section 212.12, Florida Statutes, to read: |
| 8 | 212.12 Dealer's credit for collecting tax; penalties for |
| 9 | noncompliance; powers of Department of Revenue in dealing with |
| 10 | delinquents; brackets applicable to taxable transactions; |
| 11 | records required.-- |
| 12 | (1) Notwithstanding any other provision of law and for the |
| 13 | purpose of compensating persons granting licenses for and the |
| 14 | lessors of real and personal property taxed hereunder, for the |
| 15 | purpose of compensating dealers in tangible personal property, |
| 16 | for the purpose of compensating dealers providing communication |
| 17 | services and taxable services, for the purpose of compensating |
| 18 | owners of places where admissions are collected, and for the |
| 19 | purpose of compensating remitters of any taxes or fees reported |
| 20 | on the same documents utilized for the sales and use tax, as |
| 21 | compensation for the keeping of prescribed records, filing |
| 22 | timely tax returns, and the proper accounting and remitting of |
| 23 | taxes by them, such seller, person, lessor, dealer, owner, and |
| 24 | remitter (except dealers who make mail order sales) shall be |
| 25 | allowed 2.5 percent of the amount of the tax due and accounted |
| 26 | for and remitted to the department, in the form of a deduction |
| 27 | in submitting his or her report and paying the amount due by him |
| 28 | or her; the department shall allow such deduction of 2.5 percent |
| 29 | of the amount of the tax to the person paying the same for |
| 30 | remitting the tax and making of tax returns in the manner herein |
| 31 | provided, for paying the amount due to be paid by him or her, |
| 32 | and as further compensation to dealers in tangible personal |
| 33 | property for the keeping of prescribed records and for |
| 34 | collection of taxes and remitting the same. However, if the |
| 35 | amount of the tax due and remitted to the department for the |
| 36 | reporting period exceeds $1,200, no allowance shall be allowed |
| 37 | for all amounts in excess of $1,200. The executive director of |
| 38 | the department is authorized to negotiate a collection |
| 39 | allowance, pursuant to rules promulgated by the department, with |
| 40 | a dealer who makes mail order sales. The rules of the department |
| 41 | shall provide guidelines for establishing the collection |
| 42 | allowance based upon the dealer's estimated costs of collecting |
| 43 | the tax, the volume and value of the dealer's mail order sales |
| 44 | to purchasers in this state, and the administrative and legal |
| 45 | costs and likelihood of achieving collection of the tax absent |
| 46 | the cooperation of the dealer. However, in no event shall the |
| 47 | collection allowance negotiated by the executive director exceed |
| 48 | 10 percent of the tax remitted for a reporting period. |
| 49 | (c) A dealer entitled to the collection allowance |
| 50 | provided in this section may elect to forego the collection |
| 51 | allowance and direct that the said amount be deposited into the |
| 52 | Educational Enhancement Trust Fund. Such election must be made |
| 53 | with the timely filing of a return and cannot be rescinded once |
| 54 | made. When a dealer who makes such election files a delinquent |
| 55 | return, underpays the tax, or files an incomplete return, the |
| 56 | amount deposited into the Educational Enhancement Trust Fund |
| 57 | shall be the collection allowance remaining after resolution of |
| 58 | liability for all of the tax, interest, and penalty due on that |
| 59 | return or underpayment of tax. The provisions of this paragraph |
| 60 | shall not apply to s. 212.0305 and to any other tax, fee, or |
| 61 | levy that is administered, collected, and enforced pursuant to |
| 62 | the procedures under chapter 212. |
| 63 | (2) |
| 64 | (g) Any person who willfully attempts in any manner to |
| 65 | evade any tax or fee imposed under this chapter or the payment |
| 66 | thereof commits a felony of the third degree, punishable as |
| 67 | provided in s. 775.082, s. 775.083, or s. 775.084 and, in |
| 68 | addition to other penalties provided by law, is liable for a |
| 69 | specific penalty of 100 percent of the tax bill or fee. |
| 70 | Section 7. Notwithstanding the provisions of chapter 120, |
| 71 | Florida Statutes, to the contrary, the Department of Revenue may |
| 72 | adopt rules to carry out the amendments made by this act to s. |
| 73 | 212.12, Florida Statutes. |
| 74 | Section 8. The sum of $236,465 is appropriated from the |
| 75 | General Revenue Fund to the Department of Revenue for the |
| 76 | purpose of administering the amendments to s. 212.12, Florida |
| 77 | Statutes, made by this act. |
| 78 | Section 9. The Department of Revenue shall retain all of |
| 79 | the dealer collection allowance revenues directed to be |
| 80 | deposited into the Educational Enhancement Trust Fund until the |
| 81 | $236,465 General Revenue Appropriation is recovered. The |
| 82 | $236,465 retained by the department shall be deposited into the |
| 83 | General Revenue Fund. |
| 84 |
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| 85 | ================ T I T L E A M E N D M E N T ============= |
| 86 | Remove line(s) 20-23 and insert: |
| 87 | address"; amending s. 212.12, F.S.; authorizing a dealer to |
| 88 | elect to forego the collection allowance and direct that the |
| 89 | collection allowance be deposited to the Educational Enhancement |
| 90 | Trust Fund; providing exceptions; providing that any person who |
| 91 | willfully attempts in any manner to evade a tax or fee imposed |
| 92 | under ch. 212, F.S., commits a felony of the third degree; |
| 93 | providing an additional penalty; authorizing the Department of |
| 94 | Revenue to adopt rules; providing appropriations; providing |
| 95 | requirements for Department of Revenue retention of dealer |
| 96 | collection allowances for certain purposes; |