HB 1991

1	A bill to be entitled
2	An act relating to taxation; amending s. 198.32, F.S.;
3	specifying application to all estates of provisions
4	allowing the personal representative of an estate that is
5	not subject to tax to execute an affidavit attesting that
6	the estate is not taxable; amending ss. 199.135 and
7	201.08, F.S.; specifying the due date of taxes on certain
8	securities related to timeshare interests in timeshare
9	plans; requiring recordation of payment of certain taxes
10	to the Department of Revenue; specifying a due date for
11	payment to the department of certain taxes from escrow;
12	authorizing the department to adopt rules; amending s.
13	201.02, F.S.; specifying the due date of taxes on certain
14	deeds or other instruments related to timeshare interests
15	in timeshare plans; requiring recordation of payment of
16	certain taxes to the department; specifying a due date for
17	payment to the department of certain taxes from escrow;
18	authorizing the department to adopt rules; amending s.
19	202.11, F.S.; revising the definition of the term "service
20	address"; amending s. 212.12, F.S.; providing that any
21	person who willfully attempts in any manner to evade a tax
22	or fee imposed under ch. 212, F.S., commits a felony of
23	the third degree; providing an additional penalty;
24	amending s. 213.21, F.S.; including taxes imposed under
25	ss. 125.0104 and 125.0108, F.S., under automatic penalty
26	compromise or settlement provisions; providing an
27	exception; providing for retroactive operation; creating
28	s. 213.758, F.S.; providing for vesting in the department
29	title to certain evidence or unclaimed tangible personal
30	property; authorizing the department to retain, transfer,
31	or destroy such evidence or property under certain
32	circumstances; requiring the department to prescribe
33	rules; providing application; amending s. 212.054, F.S.;
34	prohibiting counties and school boards from holding a
35	discretionary sales surtax referendum on the day of any
36	primary election; preserving authority to hold a special
37	referendum election; amending s. 212.06, F.S.; prohibiting
38	imposition of a tax on certain vessels imported into the
39	state for certain purposes; providing limitations;
40	creating s. 213.016, F.S.; defining the term "new state
41	tax or fee" for certain purposes; specifying the
42	imposition of a new state tax or fee by constitutional
43	amendment; amending s. 288.1162, F.S.; increasing the
44	number of facilities the Office of Tourism, Trade, and
45	Economic Development may certify as a facility for a new
46	professional sports franchise or as a facility for a
47	retained professional sports franchise; providing
48	circumstances under which a franchise can serve as the
49	basis for more that one certification; prohibiting
50	payments to a certified applicant beyond the period for
51	which original certification was issued; providing that
52	certain applicants certified after a certain date may not
53	receive certain disbursements until a time certain;
54	providing effective dates.
55
56	Be It Enacted by the Legislature of the State of Florida:
57
58	Section 1.  Subsection (2) of section 198.32, Florida
59	Statutes, is amended to read:
60	198.32  Prima facie liability for tax.--
61	(2)  Whenever an estate is not subject to tax under this
62	chapter and is not required to file a return, the personal
63	representative may execute an affidavit attesting that the
64	estate is not taxable. The form of the affidavit shall be
65	prescribed by the department, and shall include, but not be
66	limited to, statements regarding the decedent's domicile and
67	whether a federal estate tax return will be filed, and
68	acknowledgment of the personal representative's personal
69	liability under s. 198.23. This affidavit shall be subject to
70	record and admissible in evidence to show nonliability for tax.
71	This subsection applies to all estates, regardless of the date
72	of death of the decedent.
73	Section 2.  Subsection (5) is added to section 199.135,
74	Florida Statutes, to read:
75	199.135  Due date and payment of nonrecurring tax.--The
76	nonrecurring tax imposed on notes, bonds, and other obligations
77	for payment of money secured by a mortgage, deed of trust, or
78	other lien evidenced by a written instrument presented for
79	recordation shall be due and payable when the instrument is
80	presented for recordation. If there is no written instrument or
81	if it is not so presented within 30 days following creation of
82	the obligation, then the tax shall be due and payable within 30
83	days following creation of the obligation.
84	(5)(a)  In recognition of the special escrow requirements
85	that apply to sales of timeshare interests in timeshare plans
86	pursuant to s. 721.08, taxes on notes or other obligations
87	secured by a mortgage or other lien upon real property situated
88	in this state executed in conjunction with the sale by a
89	developer of a timeshare interest in a timeshare plan are due on
90	the earlier of the date on which:
91	1.  The mortgage or other lien is recorded; or
92	2.  All of the conditions precedent to the release of the
93	purchaser's escrowed funds or other property pursuant to s.
94	721.08(2)(c) have been complied with, regardless of whether the
95	developer has posted an alternative assurance. Taxes due under
96	this subparagraph shall be paid on or before the 20th day of the
97	month following the month in which they become due.
98	(b)1.  If tax has been paid to the department by the
99	taxpayer under subparagraph (a)2. and the mortgage or other lien
100	with respect to which the tax is remitted is subsequently
101	recorded, a notation reflecting the prior payment of the tax
102	must be made upon the mortgage or other lien.
103	2.  Notwithstanding paragraph (a), if moneys are designated
104	on a closing statement as taxes collected from the purchaser but
105	the mortgage or other lien with respect to which the tax was
106	collected has not been recorded, the tax moneys shall be paid to
107	the department on or before the 20th day of the month following
108	the month in which the funds are available for release from
109	escrow, unless such moneys are refunded to the purchaser before
110	that date.
111	(c)  The department may adopt rules to implement the method
112	for reporting taxes due under this subsection.
113	Section 3.  Subsection (10) is added to section 201.02,
114	Florida Statutes, to read:
115	201.02  Tax on deeds and other instruments relating to real
116	property or interests in real property.--
117	(10)(a)  In recognition of the special escrow requirements
118	that apply to sales of timeshare interests in timeshare plans
119	pursuant to s. 721.08, taxes on deeds or other instruments
120	conveying interest in real property in this state which are
121	executed in conjunction with the sale by a developer of a
122	timeshare interest in a timeshare plan shall be due on the
123	earlier of the date on which:
124	1.  The deed or other instrument conveying interest in real
125	property in this state is recorded; or
126	2.  All of the conditions precedent to the release of the
127	purchaser's escrowed funds or other property pursuant to the
128	requirements of s. 721.08(2)(c) have been complied with,
129	regardless of whether the developer has posted an alternative
130	assurance. Taxes due under this subparagraph shall be paid on or
131	before the 20th day of the month following the month in which
132	they become due.
133	(b)1.  If tax has been paid to the department pursuant to
134	subparagraph(a)2. and the deed or other instrument conveying
135	interest in real property in this state with respect to which
136	the tax was remitted is subsequently recorded, a notation
137	reflecting the prior payment of the tax must be made upon the
138	deed or other instrument conveying interest in real property in
139	this state.
140	2.  Notwithstanding paragraph (a), if moneys are designated
141	on a closing statement as taxes collected from the purchaser but
142	a default or cancellation occurs and no deed or other instrument
143	conveying interest in real property in this state has been
144	recorded or delivered to the purchaser, the tax moneys shall be
145	paid to the department on or before the 20th day of the month
146	following the month in which such funds are available for
147	release from escrow pursuant to s. 721.08(2)(a) or (b), unless
148	such moneys are refunded to the purchaser before that date.
149	(c)  The department may adopt rules to implement the method
150	for reporting taxes due pursuant to this subsection.
151	Section 4.  Subsection (8) is added to section 201.08,
152	Florida Statutes, to read:
153	201.08  Tax on promissory or nonnegotiable notes, written
154	obligations to pay money, or assignments of wages or other
155	compensation; exception.--
156	(8)(a)  In recognition of the special escrow requirements
157	that apply to sales of timeshare interests in timeshare plans
158	pursuant to s. 721.08, taxes on notes or other written
159	obligations and mortgages or other evidences of indebtedness
160	executed in conjunction with the sale by a developer of a
161	timeshare interest in a timeshare plan shall be due on the
162	earlier date on which:
163	1.  The mortgage or other evidence of indebtedness is
164	recorded or filed in this state; or
165	2.  All of the conditions precedent to the release of the
166	purchaser's escrowed funds or other property pursuant to the
167	requirements of s. 721.08(2)(c) have been complied with,
168	regardless of whether the developer has posted an alternative
169	assurance. Taxes due pursuant to this subparagraph shall be paid
170	on or before the 20th day of the month following the month in
171	which they become due.
172	(b)1.  If tax has been paid to the department pursuant to
173	subparagraph (a)2. and the mortgage or other evidence of
174	indebtedness with respect to which the tax was remitted is
175	subsequently recorded or filed in this state, a notation
176	reflecting the prior payment of the tax must be made upon the
177	mortgage or filed in this state or other evidence of
178	indebtedness recorded.
179	2.  Notwithstanding paragraph (a), if moneys are designated
180	on a closing statement as taxes collected from the purchaser but
181	the mortgage or other evidence of indebtedness with respect to
182	which the tax is collected has not been recorded, the tax moneys
183	shall be paid to the department on or before the 20th day of the
184	month following the month in which the funds are available for
185	release from escrow, unless such moneys are refunded to the
186	purchaser before that date.
187	(c)  The department may adopt rules to implement the method
188	for reporting taxes due pursuant to this subsection.
189	Section 5.  Effective July 1, 2004, paragraph (a) of
190	subsection (15) of section 202.11, Florida Statutes, is amended
191	to read:
192	202.11  Definitions.--As used in this chapter:
193	(15)  "Service address" means:
194	(a)  Except as otherwise provided in this section:,
195	1.  The location of the communications equipment from which
196	communications services originate or at which communications
197	services are received by the customer.
198	2.  In the case of a communications service paid through a
199	credit or payment mechanism that does not relate to a service
200	address, such as a bank, travel, debit, or credit card, and in
201	the case of third-number and calling-card calls, the service
202	address is the address of the central office, as determined by
203	the area code and the first three digits of the seven-digit
204	originating telephone number.
205	3.  If the location of the equipment described in
206	subparagraph 1. is not known and if subparagraph 2. does not
207	apply, the service address is the location of the customer's
208	primary use of the communications service. For purposes of this
209	subparagraph, the location of the customer's primary use of a
210	communications service is the residential street address or the
211	business street address of the customer.
212	Section 6.  Effective July 1, 2004, paragraph (g) is added
213	to subsection (2) of section 212.12, Florida Statutes, to read:
214	212.12  Dealer's credit for collecting tax; penalties for
215	noncompliance; powers of Department of Revenue in dealing with
216	delinquents; brackets applicable to taxable transactions;
217	records required.--
218	(2)
219	(g)  Any person who willfully attempts in any manner to
220	evade any tax or fee imposed under this chapter or the payment
221	thereof commits a felony of the third degree, punishable as
222	provided in s. 775.082, s. 775.083, or s. 775.084 and, in
223	addition to other penalties provided by law, is liable for a
224	specific penalty of 100 percent of the tax bill or fee.
225	Section 7.  Effective upon this act becoming a law and
226	operating retroactively to July January 1, 2003, subsection (10)
227	of section 213.21, Florida Statutes, is amended to read:
228	213.21  Informal conferences; compromises.--
229	(10)(a)  Effective July 1, 2003, Notwithstanding any other
230	provision of law and solely for the purpose of administering the
231	taxes tax imposed by ss. 125.0104 and 125.0108 and chapter 212,
232	except s. 212.0606, under the circumstances set forth in this
233	subsection, the department shall settle or compromise a
234	taxpayer's liability for penalty without requiring the taxpayer
235	to submit a written request for compromise or settlement.
236	(b)  For taxpayers who file returns and remit tax on a
237	monthly basis:
238	1.  Any penalty related to a noncompliant filing event
239	shall be settled or compromised if the taxpayer has:
240	a.  No noncompliant filing event in the immediately
241	preceding 12-month period and no unresolved chapter 212
242	liability under ss. 125.0104 and 125.0108 and chapter 212
243	resulting from a noncompliant filing event; or
244	b.  One noncompliant filing event in the immediately
245	preceding 12-month period, resolution of the current
246	noncompliant filing event through payment of tax and interest
247	and the filing of a return within 30 days after notification by
248	the department, and no unresolved chapter 212 liability under
249	ss. 125.0104 and 125.0108 and chapter 212 resulting from a
250	noncompliant filing event.
251	2.  If a taxpayer has two or more noncompliant filing
252	events in the immediately preceding 12-month period, the
253	taxpayer shall be liable, absent a showing by the taxpayer that
254	the noncompliant filing event was due to extraordinary
255	circumstances, for the penalties provided in s. 125.0104 or s.
256	125.0108 and s. 212.12, including loss of collection allowance,
257	and shall be reported to a credit bureau.
258	(c)  For taxpayers who file returns and remit tax on a
259	quarterly basis, any penalty related to a noncompliant filing
260	event shall be settled or compromised if the taxpayer has no
261	noncompliant filing event in the immediately preceding 12-month
262	period and no unresolved chapter 212 liability under s.
263	125.0104, s. 125.0108, or chapter 212 resulting from a
264	noncompliant filing event.
265	(d)  For purposes of this subsection:
266	1.  "Noncompliant filing event" means a failure to timely
267	file a complete and accurate return required under s. 125.0104,
268	s. 125.0108, or chapter 212 or a failure to timely pay the
269	amount of tax reported on a return required by s. 125.0104, s.
270	125.0108, or chapter 212.
271	2.  "Extraordinary circumstances" means the occurrence of
272	events beyond the control of the taxpayer, such as, but not
273	limited to, the death of the taxpayer, acts of war or terrorism,
274	natural disasters, fire, or other casualty, or the nonfeasance
275	or misfeasance of the taxpayer's employees or representatives
276	responsible for compliance with s. 125.0104, s. 125.0108, or the
277	provisions of chapter 212. With respect to the acts of an
278	employee or representative, the taxpayer must show that the
279	principals of the business lacked actual knowledge of the
280	noncompliance and that the noncompliance was resolved within 30
281	days after actual knowledge.
282	Section 8.  Effective July 1, 2004, section 213.758,
283	Florida Statutes, is created to read:
284	213.758  Procedure regarding unclaimed evidence.--
285	(1)  Title to unclaimed evidence or unclaimed tangible
286	personal property lawfully seized pursuant to an investigation,
287	obtained for use as evidence in a proceeding, or held as
288	evidence by the department shall vest permanently in the
289	department 60 days after the conclusion of the related legal
290	proceeding.
291	(a)  If the property is of appreciable value, the
292	department may:
293	1.  Retain the property for the department's own use; or
294	2.  Transfer the property to another unit of state or local
295	government.
296	(b)  If the property is not of appreciable value, the
297	agency may destroy it.
298	(2)  The department shall prescribe by rule procedures to
299	be followed when transferring title or record of ownership of
300	property of appreciable value or when destroying property not of
301	appreciable value. The rule must also set forth criteria
302	regarding treatment of unclaimed evidence or unclaimed tangible
303	personal property, including, but not limited to, notice and
304	timing requirements.
305	(3)  This section applies to all unclaimed evidence or
306	unclaimed tangible personal property possessed by the department
307	on the date this section takes effect.
308	Section 9.  Subsection (9) is added to section 212.054,
309	Florida Statutes, to read:
310	212.054  Discretionary sales surtax; limitations,
311	administration, and collection.--
312	(9)  Notwithstanding any other provision of law, a county
313	or school board shall not hold any discretionary sales surtax
314	referendum required by s. 212.055 on the day of any federal,
315	state, or local primary election. This does not prohibit a
316	county from calling a special election for the purpose of
317	holding the referendum.
318	Section 10.  Paragraph (e) of subsection (1) and subsection
319	(12) of section 212.06, Florida Statutes, are amended to read:
320	212.06  Sales, storage, use tax; collectible from dealers;
321	"dealer" defined; dealers to collect from purchasers;
322	legislative intent as to scope of tax.--
323	(1)
324	(e)1.  Notwithstanding any other provision of this chapter,
325	tax shall not be imposed on any vessel registered pursuant to s.
326	328.52 by a vessel dealer or vessel manufacturer with respect to
327	a vessel used solely for demonstration, sales promotional, or
328	testing purposes. The term "promotional purposes" shall include,
329	but not be limited to, participation in fishing tournaments. For
330	the purposes of this paragraph, "promotional purposes" means the
331	entry of the vessel in a marine-related event where prospective
332	purchasers would be in attendance, where the vessel is entered
333	in the name of the dealer or manufacturer, and where the vessel
334	is clearly marked as for sale, on which vessel the name of the
335	dealer or manufacturer is clearly displayed, and which vessel
336	has never been transferred into the dealer's or manufacturer's
337	accounting books from an inventory item to a capital asset for
338	depreciation purposes.
339	2.  The provisions of this paragraph do not apply to any
340	vessel when used for transporting persons or goods for
341	compensation; when offered, let, or rented to another for
342	consideration; when offered for rent or hire as a means of
343	transportation for compensation; or when offered or used to
344	provide transportation for persons solicited through personal
345	contact or through advertisement on a "share expense" basis.
346	3.  Notwithstanding any other provision of this chapter,
347	tax shall not be imposed on any vessel imported into this state
348	for the sole purpose of being offered for sale at retail by a
349	yacht broker or yacht dealer registered in this state, provided
350	the vessel remains under the care, custody, and control of the
351	registered broker or dealer and the owner of the vessel makes no
352	personal use of the vessel during that time. The provisions of
353	this chapter govern the taxability of any sale or use of the
354	vessel subsequent to its importation under this provision.
355	(12)  In lieu of any other facts which may indicate
356	commingling, any boat which remains in this state for more than
357	an aggregate of 183 days in any 1-year period, except as
358	provided in subparagraph (1)(e)3., subsection (8), or s.
359	212.08(7)(t), shall be presumed to be commingled with the
360	general mass of property of this state.
361	Section 11.  Section 213.016, Florida Statutes, is created
362	to read:
363	213.016  Constitutionally imposed new state taxes or fees;
364	definition; effect.--
365	(1)  For purposes of s. 7, Art. XI of the State
366	Constitution, the term "new state tax or fee" means any tax or
367	fee which would produce revenue subject to lump sum or other
368	appropriation by the Legislature, for the state General Revenue
369	Fund or for any trust fund, which tax or fee was not in effect
370	on November 7, 1994, and shall include, but is not limited to,
371	the elimination, sunset, or repeal of any exemption or exclusion
372	from a state tax or fee or the increase in the rate of levy of a
373	state tax or fee.
374	(2)  A new state tax or fee shall be deemed imposed if,
375	upon approval of such tax or fee by an amendment to the State
376	Constitution by the requisite number of voters, no further
377	legislative action is required, except for implementing
378	legislation, in order for the new state tax or fee to take
379	effect.
380	Section 12.  Effective July 1, 2004, subsections (7) and
381	(9) of section 288.1162, Florida Statutes, are amended to read:
382	288.1162  Professional sports franchises; spring training
383	franchises; duties.--
384	(7)  The Office of Tourism, Trade, and Economic Development
385	shall notify the Department of Revenue of any facility certified
386	as a facility for a new professional sports franchise or a
387	facility for a retained professional sports franchise or as a
388	facility for a retained spring training franchise. The Office of
389	Tourism, Trade, and Economic Development shall certify no more
390	than nine eight facilities as facilities for a new professional
391	sports franchise or as facilities for a retained professional
392	sports franchise and shall certify at least five as facilities
393	for retained spring training franchises, including in such total
394	any facilities certified by the Department of Commerce before
395	July 1, 1996. The office may make no more than one certification
396	for any facility. The office may not certify funding for less
397	than the requested amount to any applicant certified as a
398	facility for a retained spring training franchise.
399	(9)(a)  An applicant is not qualified for certification
400	under this section if the franchise formed the basis for a
401	previous certification, unless:
402	1.  The previous certification was withdrawn by the
403	facility or invalidated by the Office of Tourism, Trade, and
404	Economic Development or the Department of Commerce before any
405	funds were distributed pursuant to s. 212.20; or
406	2.  The previous certification was for an applicant that
407	served as the home facility for two professional sports
408	franchises and the franchise used as the basis for the previous
409	certification is used as the basis for the certification of a
410	new applicant. Notwithstanding any other provision of this
411	section, the franchise continuing to use the original applicant
412	shall be deemed the franchise forming the basis of the previous
413	certification and the previous certification shall continue to
414	apply for the time period permitted from the original date of
415	certification.
416	(b)  This subsection does not disqualify an applicant if
417	the previous certification occurred between May 23, 1993, and
418	May 25, 1993; however, any funds to be distributed pursuant to
419	s. 212.20 for the second certification shall be offset by the
420	amount distributed to the previous certified facility.
421	Distribution of funds for the second certification shall not be
422	made until all amounts payable for the first certification have
423	been distributed.
424	(c)  Payments to a certified applicant may not extend beyond
425	the period for which the original certification was issued.
426	Section 13.  Notwithstanding any other provision of law, an
427	applicant that is certified after the effective date of this act
428	pursuant to s. 288.1162, Florida Statutes, by the Office of
429	Tourism, Trade, and Economic Development as a facility for a new
430	professional sports franchise or a facility for a retained
431	professional sports franchise may not receive disbursements
432	pursuant to s. 212.20(6)(d)7.b., Florida Statutes, until July 1,
433	2005.
434	Section 14.  Except as otherwise expressly provided in this
435	act, this act shall take effect upon becoming a law.

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