Florida Senate - 2005                        SENATOR AMENDMENT
    Bill No. HB 1813
                        Barcode 552744
                            CHAMBER ACTION
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11  Senator Atwater moved the following amendment:
12  
13         Senate Amendment (with title amendment) 
14         Delete everything after the enacting clause
15  
16  and insert:  
17         Section 1.  Paragraph (a) of subsection (3) of section
18  95.091, Florida Statutes, is amended to read:
19         95.091  Limitation on actions to collect taxes.--
20         (3)(a)  With the exception of taxes levied under
21  chapter 198 and tax adjustments made pursuant to ss. s. 220.23
22  and 624.50921, the Department of Revenue may determine and
23  assess the amount of any tax, penalty, or interest due under
24  any tax enumerated in s. 72.011 which it has authority to
25  administer and the Department of Business and Professional
26  Regulation may determine and assess the amount of any tax,
27  penalty, or interest due under any tax enumerated in s. 72.011
28  which it has authority to administer:
29         1.a.  For taxes due before July 1, 1999, within 5 years
30  after the date the tax is due, any return with respect to the
31  tax is due, or such return is filed, whichever occurs later;
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Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 and for taxes due on or after July 1, 1999, within 3 years 2 after the date the tax is due, any return with respect to the 3 tax is due, or such return is filed, whichever occurs later; 4 b. Effective July 1, 2002, notwithstanding 5 sub-subparagraph a., within 3 years after the date the tax is 6 due, any return with respect to the tax is due, or such return 7 is filed, whichever occurs later; 8 2. For taxes due before July 1, 1999, within 6 years 9 after the date the taxpayer either makes a substantial 10 underpayment of tax, or files a substantially incorrect 11 return; 12 3. At any time while the right to a refund or credit 13 of the tax is available to the taxpayer; 14 4. For taxes due before July 1, 1999, at any time 15 after the taxpayer has filed a grossly false return; 16 5. At any time after the taxpayer has failed to make 17 any required payment of the tax, has failed to file a required 18 return, or has filed a fraudulent return, except that for 19 taxes due on or after July 1, 1999, the limitation prescribed 20 in subparagraph 1. applies if the taxpayer has disclosed in 21 writing the tax liability to the department before the 22 department has contacted the taxpayer; or 23 6. In any case in which there has been a refund of tax 24 erroneously made for any reason: 25 a. For refunds made before July 1, 1999, within 5 26 years after making such refund; and 27 b. For refunds made on or after July 1, 1999, within 3 28 years after making such refund, 29 30 or at any time after making such refund if it appears that any 31 part of the refund was induced by fraud or the 2 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 misrepresentation of a material fact. 2 Section 2. Subsection (2) of section 198.32, Florida 3 Statutes, is amended to read: 4 198.32 Prima facie liability for tax.-- 5 (2) Whenever an estate is not subject to tax under 6 this chapter and is not required to file a return, the 7 personal representative may execute an affidavit attesting 8 that the estate is not taxable. The form of the affidavit 9 shall be prescribed by the department, and shall include, but 10 not be limited to, statements regarding the decedent's 11 domicile and whether a federal estate tax return will be 12 filed, and acknowledgment of the personal representative's 13 personal liability under s. 198.23. This affidavit shall be 14 subject to record and admissible in evidence to show 15 nonliability for tax. This subsection applies to all estates, 16 regardless of the date of death of the decedent. 17 Section 3. Subsection (5) is added to section 199.135, 18 Florida Statutes, to read: 19 199.135 Due date and payment of nonrecurring tax.--The 20 nonrecurring tax imposed on notes, bonds, and other 21 obligations for payment of money secured by a mortgage, deed 22 of trust, or other lien evidenced by a written instrument 23 presented for recordation shall be due and payable when the 24 instrument is presented for recordation. If there is no 25 written instrument or if it is not so presented within 30 days 26 following creation of the obligation, then the tax shall be 27 due and payable within 30 days following creation of the 28 obligation. 29 (5)(a) In recognition of the special escrow 30 requirements that apply to sales of timeshare interests in 31 timeshare plans pursuant to s. 721.08, tax on notes or other 3 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 obligations secured by a mortgage, deed of trust, or other 2 lien upon real property situated in this state executed in 3 conjunction with the sale by a developer of a timeshare 4 interest in a timeshare plan is due and payable on the earlier 5 of the date on which: 6 1. The mortgage, deed of trust, or other lien is 7 recorded; or 8 2. All of the conditions precedent to the release of 9 the purchaser's escrowed funds or other property pursuant to 10 s. 721.08(2)(c) have been met, regardless of whether the 11 developer has posted an alternative assurance. Tax due under 12 this subparagraph is due and payable on or before the 20th day 13 of the month following the month in which these conditions 14 were met. 15 (b)1. If tax has been paid to the department under 16 subparagraph (a)2., and the note, other written obligation, 17 mortgage, deed of trust, or other lien with respect to which 18 the tax was paid is subsequently recorded, a notation 19 reflecting the prior payment of the tax must be made upon the 20 mortgage or other lien. 21 2. Notwithstanding paragraph (a), if funds are 22 designated on a closing statement as tax collected from the 23 purchaser, but the mortgage, deed of trust, or other lien with 24 respect to which the tax was collected has not been recorded 25 or filed in this state, the tax must be paid to the department 26 on or before the 20th day of the month following the month in 27 which the funds are available for release from escrow, unless 28 the funds have been refunded to the purchaser. 29 (c) The department may adopt rules to administer the 30 method for reporting tax due under this subsection. 31 Section 4. Subsection (10) is added to section 201.02, 4 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 Florida Statutes, to read: 2 201.02 Tax on deeds and other instruments relating to 3 real property or interests in real property.-- 4 (10)(a) In recognition of the special escrow 5 requirements that apply to sales of timeshare interests in 6 timeshare plans pursuant to s. 721.08, tax on deeds or other 7 instruments conveying any interest in Florida real property 8 which are executed in conjunction with the sale by a developer 9 of a timeshare interest in a timeshare plan is due and payable 10 on the earlier of the date on which: 11 1. The deed or other instrument conveying the interest 12 in Florida real property is recorded; or 13 2. All of the conditions precedent to the release of 14 the purchaser's escrowed funds or other property pursuant to 15 s. 721.08(2)(c) have been met, regardless of whether the 16 developer has posted an alternative assurance. Tax due 17 pursuant to this subparagraph is due and payable on or before 18 the 20th day of the month following the month in which these 19 conditions were met. 20 (b)1. If tax has been paid to the department pursuant 21 to subparagraph (a)2., and the deed or other instrument 22 conveying the interest in Florida real property with respect 23 to which the tax was paid is subsequently recorded, a notation 24 reflecting the prior payment of the tax must be made upon the 25 deed or other instrument conveying the interest in Florida 26 real property. 27 2. Notwithstanding paragraph (a), if funds are 28 designated on a closing statement as tax collected from the 29 purchaser, but a default or cancellation occurs pursuant to s. 30 721.08(2)(a) or s. 721.08(2)(b) and no deed or other 31 instrument conveying interest in Florida real property has 5 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 been recorded or delivered to the purchaser, the tax must be 2 paid to the department on or before the 20th day of the month 3 following the month in which the funds are available for 4 release from escrow unless the funds have been refunded to the 5 purchaser. 6 (c) The department may adopt rules to administer the 7 method for reporting tax due under this subsection. 8 Section 5. Subsection (8) is added to section 201.08, 9 Florida Statutes, to read: 10 201.08 Tax on promissory or nonnegotiable notes, 11 written obligations to pay money, or assignments of wages or 12 other compensation; exception.-- 13 (8)(a) In recognition of the special escrow 14 requirements that apply to sales of timeshare interests in 15 timeshare plans pursuant to s. 721.08, tax on notes or other 16 written obligations and mortgages or other evidences of 17 indebtedness executed in conjunction with the sale by a 18 developer of a timeshare interest in a timeshare plan is due 19 and payable on the earlier of the date on which: 20 1. The note, other written obligation, mortgage or 21 other evidence of indebtedness is recorded or filed in this 22 state; or 23 2. All of the conditions precedent to the release of 24 the purchaser's escrowed funds or other property pursuant to 25 s. 721.08(2)(c) have been met, regardless of whether the 26 developer has posted an alternative assurance. Tax due under 27 this subparagraph is due and payable on or before the 20th day 28 of the month following the month in which these conditions 29 were met. 30 (b)1. If tax has been paid to the department pursuant 31 to subparagraph (a)2., and the note, other written obligation, 6 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 mortgage, or other evidence of indebtedness with respect to 2 which the tax was paid is subsequently recorded or filed in 3 this state, a notation reflecting the prior payment of the tax 4 must be made upon the note, other written obligation, 5 mortgage, or other evidence of indebtedness recorded or filed 6 in this state. 7 2. Notwithstanding paragraph (a), if funds are 8 designated on a closing statement as tax collected from the 9 purchaser, but the note, other written obligation, mortgage, 10 or other evidence of indebtedness with respect to which the 11 tax was collected has not been recorded or filed in this 12 state, the tax shall be paid to the department on or before 13 the 20th day of the month following the month in which the 14 funds are available for release from escrow, unless the funds 15 have been refunded to the purchaser. 16 (c) The department may adopt rules to administer the 17 method for reporting tax due under this subsection. 18 Section 6. Paragraph (a) of subsection (15) of section 19 202.11, Florida Statutes, is amended to read: 20 202.11 Definitions.--As used in this chapter: 21 (15) "Service address" means: 22 (a) Except as otherwise provided in this section:, 23 1. The location of the communications equipment from 24 which communications services originate or at which 25 communications services are received by the customer;. 26 2. In the case of a communications service paid 27 through a credit or payment mechanism that does not relate to 28 a service address, such as a bank, travel, debit, or credit 29 card, and in the case of third-number and calling-card calls, 30 the term "service address" means is the address of the central 31 office, as determined by the area code and the first three 7 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 digits of the seven-digit originating telephone number; or. 2 3. If the location of the equipment described in 3 subparagraph 1. is not known and subparagraph 2. is 4 inapplicable, the term "service address" means the location of 5 the customer's primary use of the communications service. For 6 the purposes of this subparagraph, the location of the 7 customer's primary use of a communications service is the 8 residential street address or the business street address of 9 the customer. 10 Section 7. Subsection (6) is added to section 206.09, 11 Florida Statutes, to read: 12 206.09 Reports from carriers transporting motor fuel 13 or similar products.-- 14 (6) All moneys derived from the penalties imposed by 15 this section shall be deposited into the Fuel Tax Collection 16 Trust Fund, and allocated in the same manner as provided by s. 17 206.875. 18 Section 8. Subsection (4) is added to section 206.095, 19 Florida Statutes, to read: 20 206.095 Reports from terminal operators.-- 21 (4) All moneys derived from the penalties imposed by 22 this section shall be deposited into the Fuel Tax Collection 23 Trust Fund, and allocated in the same manner as provided by s. 24 206.875. 25 Section 9. Subsection (6) is added to section 206.14, 26 Florida Statutes, to read: 27 206.14 Inspection of records; audits; hearings; forms; 28 rules and regulations.-- 29 (6) All moneys derived from the penalties imposed by 30 this section shall be deposited into the Fuel Tax Collection 31 Trust Fund, and allocated in the same manner as provided by s. 8 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 206.875. 2 Section 10. Subsection (1) of section 206.27, Florida 3 Statutes, is amended to read: 4 206.27 Records and files as public records.-- 5 (1) The records and files in the office of the 6 department appertaining to parts I and II of this chapter 7 shall be available in Tallahassee to the public at any time 8 during business hours. The department shall prepare and make 9 available a list each month of all current licensed terminal 10 suppliers, importers, exporters, and wholesalers which also 11 shall include all new licenses issued and all licenses 12 canceled during the past 12 months, and mail a copy thereof to 13 each licensee. Such list shall be used to verify license 14 numbers of purchasers issuing exemption certificates or 15 affidavits. 16 Section 11. Subsection (3) is added to section 17 206.485, Florida Statutes, to read: 18 206.485 Tracking system reporting requirements.-- 19 (3) All moneys derived from the penalties imposed by 20 this section shall be deposited into the Fuel Tax Collection 21 Trust Fund, and allocated in the same manner as provided by s. 22 206.875. 23 Section 12. Paragraph (b) of subsection (4) of section 24 212.0305, Florida Statutes, is amended to read: 25 212.0305 Convention development taxes; intent; 26 administration; authorization; use of proceeds.-- 27 (4) AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER 28 REQUIREMENTS.-- 29 (b) Charter county levy for convention development.-- 30 1. Each county, as defined in s. 125.011(1), may 31 impose, under pursuant to an ordinance enacted by the 9 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 governing body of the county, a levy on the exercise within 2 its boundaries of the taxable privilege of leasing or letting 3 transient rental accommodations described in subsection (3) at 4 the rate of 3 percent of the total consideration charged 5 therefor. The proceeds of this levy shall be known as the 6 charter county convention development tax. 7 2. All charter county convention development moneys, 8 including any interest accrued thereon, received by a county 9 imposing the levy shall be used as follows: 10 a. Two-thirds of the proceeds shall be used to extend, 11 enlarge, and improve the largest existing publicly owned 12 convention center in the county. 13 b. One-third of the proceeds shall be used to 14 construct a new multipurpose convention/coliseum/exhibition 15 center/stadium or the maximum components thereof as funds 16 permit in the most populous municipality in the county. 17 c. After the completion of any project under 18 sub-subparagraph a., the tax revenues and interest accrued 19 under sub-subparagraph a. may be used to acquire, construct, 20 extend, enlarge, remodel, repair, improve, plan for, operate, 21 manage, or maintain one or more convention centers, stadiums, 22 exhibition halls, arenas, coliseums, or auditoriums, or golf 23 courses, and may be used to acquire and construct an intercity 24 light rail transportation system as described in the Light 25 Rail Transit System Status Report to the Legislature dated 26 April 1988, which shall provide a means to transport persons 27 to and from the largest existing publicly owned convention 28 center in the county and the hotels north of the convention 29 center and to and from the downtown area of the most populous 30 municipality in the county as determined by the county. 31 d. After completion of any project under 10 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 sub-subparagraph b., the tax revenues and interest accrued 2 under sub-subparagraph b. may be used, as determined by the 3 county, to operate an authority created pursuant to 4 subparagraph 4. or to acquire, construct, extend, enlarge, 5 remodel, repair, improve, operate, or maintain one or more 6 convention centers, stadiums, exhibition halls, arenas, 7 coliseums, auditoriums, golf courses, or related buildings and 8 parking facilities in the most populous municipality in the 9 county. 10 e. For the purposes of completion of any project 11 pursuant to this paragraph, tax revenues and interest accrued 12 may be used: 13 (I) As collateral, pledged, or hypothecated for 14 projects authorized by this paragraph, including bonds issued 15 in connection therewith; or 16 (II) As a pledge or capital contribution in 17 conjunction with a partnership, joint venture, or other 18 business arrangement between a municipality and one or more 19 business entities for projects authorized by this paragraph. 20 3. The governing body of each municipality in which a 21 municipal tourist tax is levied may adopt a resolution 22 prohibiting imposition of the charter county convention 23 development levy within such municipality. If the governing 24 body adopts such a resolution, the convention development levy 25 shall be imposed by the county in all other areas of the 26 county except such municipality. No funds collected pursuant 27 to this paragraph may be expended in a municipality which has 28 adopted such a resolution. 29 4.a. Before the county enacts an ordinance imposing 30 the levy, the county shall notify the governing body of each 31 municipality in which projects are to be developed pursuant to 11 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph 2 2.c., or sub-subparagraph 2.d. As a condition precedent to 3 receiving funding, the governing bodies of such municipalities 4 shall designate or appoint an authority that shall have the 5 sole power to: 6 (I) Approve the concept, location, program, and design 7 of the facilities or improvements to be built in accordance 8 with this paragraph and to administer and disburse such 9 proceeds and any other related source of revenue. 10 (II) Appoint and dismiss the authority's executive 11 director, general counsel, and any other consultants retained 12 by the authority. The governing body shall have the right to 13 approve or disapprove the initial appointment of the 14 authority's executive director and general counsel. 15 b. The members of each such authority shall serve for 16 a term of not less than 1 year and shall be appointed by the 17 governing body of such municipality. The annual budget of such 18 authority shall be subject to approval of the governing body 19 of the municipality. If the governing body does not approve 20 the budget, the authority shall use as the authority's budget 21 the previous fiscal year budget. 22 c. The authority, by resolution to be adopted from 23 time to time, may invest and reinvest the proceeds from the 24 convention development tax and any other revenues generated by 25 the authority in the same manner that the municipality in 26 which the authority is located may invest surplus funds. 27 5. The charter county convention development levy 28 shall be in addition to any other levy imposed pursuant to 29 this section. 30 6. A certified copy of the ordinance imposing the levy 31 shall be furnished by the county to the department within 10 12 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 days after approval of such ordinance. The effective date of 2 imposition of the levy shall be the first day of any month at 3 least 60 days after enactment of the ordinance. 4 7. Revenues collected pursuant to this paragraph shall 5 be deposited in a convention development trust fund, which 6 shall be established by the county as a condition precedent to 7 receipt of such funds. 8 Section 13. Paragraph (a) of subsection (1) of section 9 212.05, Florida Statutes, is amended to read: 10 212.05 Sales, storage, use tax.--It is hereby declared 11 to be the legislative intent that every person is exercising a 12 taxable privilege who engages in the business of selling 13 tangible personal property at retail in this state, including 14 the business of making mail order sales, or who rents or 15 furnishes any of the things or services taxable under this 16 chapter, or who stores for use or consumption in this state 17 any item or article of tangible personal property as defined 18 herein and who leases or rents such property within the state. 19 (1) For the exercise of such privilege, a tax is 20 levied on each taxable transaction or incident, which tax is 21 due and payable as follows: 22 (a)1. 23 a. At the rate of 6 percent of the sales price of each 24 item or article of tangible personal property when sold at 25 retail in this state, computed on each taxable sale for the 26 purpose of remitting the amount of tax due the state, and 27 including each and every retail sale. 28 b. Each occasional or isolated sale of an aircraft, 29 boat, mobile home, or motor vehicle of a class or type which 30 is required to be registered, licensed, titled, or documented 31 in this state or by the United States Government shall be 13 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 subject to tax at the rate provided in this paragraph. The 2 department shall by rule adopt any nationally recognized 3 publication for valuation of used motor vehicles as the 4 reference price list for any used motor vehicle which is 5 required to be licensed pursuant to s. 320.08(1), (2), (3)(a), 6 (b), (c), or (e), or (9). If any party to an occasional or 7 isolated sale of such a vehicle reports to the tax collector a 8 sales price which is less than 80 percent of the average loan 9 price for the specified model and year of such vehicle as 10 listed in the most recent reference price list, the tax levied 11 under this paragraph shall be computed by the department on 12 such average loan price unless the parties to the sale have 13 provided to the tax collector an affidavit signed by each 14 party, or other substantial proof, stating the actual sales 15 price. Any party to such sale who reports a sales price less 16 than the actual sales price is guilty of a misdemeanor of the 17 first degree, punishable as provided in s. 775.082 or s. 18 775.083. The department shall collect or attempt to collect 19 from such party any delinquent sales taxes. In addition, such 20 party shall pay any tax due and any penalty and interest 21 assessed plus a penalty equal to twice the amount of the 22 additional tax owed. Notwithstanding any other provision of 23 law, the Department of Revenue may waive or compromise any 24 penalty imposed pursuant to this subparagraph. 25 2. This paragraph does not apply to the sale of a boat 26 or aircraft airplane by or through a registered dealer under 27 this chapter to a purchaser who, at the time of taking 28 delivery, is a nonresident of this state, does not make his or 29 her permanent place of abode in this state, and is not engaged 30 in carrying on in this state any employment, trade, business, 31 or profession in which the boat or aircraft will be used in 14 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 this state, or is a corporation none of the officers or 2 directors of which is a resident of, or makes his or her 3 permanent place of abode in, this state, or is a noncorporate 4 entity that has no individual vested with authority to 5 participate in the management, direction, or control of the 6 entity's affairs who is a resident of, or makes his or her 7 permanent abode in, this state. For purposes of this 8 exemption, either a registered dealer acting on his or her own 9 behalf as seller, a registered dealer acting as broker on 10 behalf of a seller, or a registered dealer acting as broker on 11 behalf of the purchaser may be deemed to be the selling 12 dealer. This exemption shall not be allowed unless: 13 a. The purchaser removes a qualifying boat, as 14 described in sub-subparagraph f., from the state within 90 15 days after the date of purchase or the purchaser removes a 16 nonqualifying boat or an aircraft airplane from this state 17 within 10 days after the date of purchase or, when the boat or 18 aircraft airplane is repaired or altered, within 20 days after 19 completion of the repairs or alterations; 20 b. The purchaser, within 30 days from the date of 21 departure, shall provide the department with written proof 22 that the purchaser licensed, registered, titled, or documented 23 the boat or aircraft airplane outside the state. If such 24 written proof is unavailable, within 30 days the purchaser 25 shall provide proof that the purchaser applied for such 26 license, title, registration, or documentation. The purchaser 27 shall forward to the department proof of title, license, 28 registration, or documentation upon receipt. 29 c. The purchaser, within 10 days of removing the boat 30 or aircraft airplane from Florida, shall furnish the 31 department with proof of removal in the form of receipts for 15 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 fuel, dockage, slippage, tie-down, or hangaring from outside 2 of Florida. The information so provided must clearly and 3 specifically identify the boat or aircraft; 4 d. The selling dealer, within 5 days of the date of 5 sale, shall provide to the department a copy of the sales 6 invoice, closing statement, bills of sale, and the original 7 affidavit signed by the purchaser attesting that he or she has 8 read the provisions of this section; 9 e. The seller makes a copy of the affidavit a part of 10 his or her record for as long as required by s. 213.35; and 11 f. Unless the nonresident purchaser of a boat of 5 net 12 tons of admeasurement or larger intends to remove the boat 13 from this state within 10 days after the date of purchase or 14 when the boat is repaired or altered, within 20 days after 15 completion of the repairs or alterations, the nonresident 16 purchaser shall apply to the selling dealer for a decal which 17 authorizes 90 days after the date of purchase for removal of 18 the boat. The department is authorized to issue decals in 19 advance to dealers. The number of decals issued in advance to 20 a dealer shall be consistent with the volume of the dealer's 21 past sales of boats which qualify under this sub-subparagraph. 22 The selling dealer or his or her agent shall mark and affix 23 the decals to qualifying boats in the manner prescribed by the 24 department, prior to delivery of the boat. 25 (I) The department is hereby authorized to charge 26 dealers a fee sufficient to recover the costs of decals 27 issued. 28 (II) The proceeds from the sale of decals will be 29 deposited into the administrative trust fund. 30 (III) Decals shall display information to identify the 31 boat as a qualifying boat under this sub-subparagraph, 16 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 including, but not limited to, the decal's date of expiration. 2 (IV) The department is authorized to require dealers 3 who purchase decals to file reports with the department and 4 may prescribe all necessary records by rule. All such records 5 are subject to inspection by the department. 6 (V) Any dealer or his or her agent who issues a decal 7 falsely, fails to affix a decal, mismarks the expiration date 8 of a decal, or fails to properly account for decals will be 9 considered prima facie to have committed a fraudulent act to 10 evade the tax and will be liable for payment of the tax plus a 11 mandatory penalty of 200 percent of the tax, and shall be 12 liable for fine and punishment as provided by law for a 13 conviction of a misdemeanor of the first degree, as provided 14 in s. 775.082 or s. 775.083. 15 (VI) Any nonresident purchaser of a boat who removes a 16 decal prior to permanently removing the boat from the state, 17 or defaces, changes, modifies, or alters a decal in a manner 18 affecting its expiration date prior to its expiration, or who 19 causes or allows the same to be done by another, will be 20 considered prima facie to have committed a fraudulent act to 21 evade the tax and will be liable for payment of the tax plus a 22 mandatory penalty of 200 percent of the tax, and shall be 23 liable for fine and punishment as provided by law for a 24 conviction of a misdemeanor of the first degree, as provided 25 in s. 775.082 or s. 775.083. 26 (VII) The department is authorized to adopt rules 27 necessary to administer and enforce this subparagraph and to 28 publish the necessary forms and instructions. 29 (VIII) The department is hereby authorized to adopt 30 emergency rules pursuant to s. 120.54(4) to administer and 31 enforce the provisions of this subparagraph. 17 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 2 If the purchaser fails to remove the qualifying boat from this 3 state within 90 days after purchase or a nonqualifying boat or 4 an aircraft airplane from this state within 10 days after 5 purchase or, when the boat or aircraft airplane is repaired or 6 altered, within 20 days after completion of such repairs or 7 alterations, or permits the boat or aircraft airplane to 8 return to this state within 6 months from the date of 9 departure, or if the purchaser fails to furnish the department 10 with any of the documentation required by this subparagraph 11 within the prescribed time period, the purchaser shall be 12 liable for use tax on the cost price of the boat or aircraft 13 airplane and, in addition thereto, payment of a penalty to the 14 Department of Revenue equal to the tax payable. This penalty 15 shall be in lieu of the penalty imposed by s. 212.12(2) and is 16 mandatory and shall not be waived by the department. The 17 90-day period following the sale of a qualifying boat tax 18 exempt to a nonresident may not be tolled for any reason. 19 Notwithstanding other provisions of this paragraph to the 20 contrary, an aircraft purchased in this state under the 21 provisions of this paragraph may be returned to this state for 22 repairs within 6 months after the date of its departure 23 without being in violation of the law and without incurring 24 liability for the payment of tax or penalty on the purchase 25 price of the aircraft if the aircraft is removed from this 26 state within 20 days after the completion of the repairs and 27 if such removal can be demonstrated by invoices for fuel, 28 tie-down, hangar charges issued by out-of-state vendors or 29 suppliers, or similar documentation. 30 Section 14. Paragraph (e) of subsection (1) of section 31 212.06, Florida Statutes, is amended to read: 18 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 212.06 Sales, storage, use tax; collectible from 2 dealers; "dealer" defined; dealers to collect from purchasers; 3 legislative intent as to scope of tax.-- 4 (1) 5 (e)1. Notwithstanding any other provision of this 6 chapter, tax shall not be imposed on any vessel registered 7 under pursuant to s. 328.52 by a vessel dealer or vessel 8 manufacturer with respect to a vessel used solely for 9 demonstration, sales promotional, or testing purposes. The 10 term "promotional purposes" shall include, but not be limited 11 to, participation in fishing tournaments. For the purposes of 12 this paragraph, "promotional purposes" means the entry of the 13 vessel in a marine-related event where prospective purchasers 14 would be in attendance, where the vessel is entered in the 15 name of the dealer or manufacturer, and where the vessel is 16 clearly marked as for sale, on which vessel the name of the 17 dealer or manufacturer is clearly displayed, and which vessel 18 has never been transferred into the dealer's or manufacturer's 19 accounting books from an inventory item to a capital asset for 20 depreciation purposes. 21 2. The provisions of this paragraph do not apply to 22 any vessel when used for transporting persons or goods for 23 compensation; when offered, let, or rented to another for 24 consideration; when offered for rent or hire as a means of 25 transportation for compensation; or when offered or used to 26 provide transportation for persons solicited through personal 27 contact or through advertisement on a "share expense" basis. 28 3. Notwithstanding any other provision of this 29 chapter, tax may not be imposed on any vessel imported into 30 this state for the sole purpose of being offered for sale at 31 retail by a yacht broker or yacht dealer registered in this 19 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 state if the vessel remains under the care, custody, and 2 control of the registered broker or dealer and the owner of 3 the vessel does not make personal use of the vessel during 4 that time. The provisions of this chapter govern the 5 taxability of any sale or use of the vessel subsequent to its 6 importation under this provision. 7 Section 15. Paragraph (e) of subsection (4) of section 8 212.11, Florida Statutes, is amended to read: 9 212.11 Tax returns and regulations.-- 10 (4) 11 (e) The penalty provisions of this chapter, except s. 12 212.12(2)(f) s. 212.12(2)(e), apply to the provisions of this 13 subsection. 14 Section 16. Present paragraph (e) of subsection (2) of 15 section 212.12, Florida Statutes, is redesignated as paragraph 16 (f), present paragraph (f) of that subsection is redesignated 17 as paragraph (g) and amended, and a new paragraph (e) is added 18 to that subsection, to read: 19 212.12 Dealer's credit for collecting tax; penalties 20 for noncompliance; powers of Department of Revenue in dealing 21 with delinquents; brackets applicable to taxable transactions; 22 records required.-- 23 (2) 24 (e) A person who willfully attempts in any manner to 25 evade any tax, surcharge, or fee imposed under this chapter or 26 the payment thereof is, in addition to any other penalties 27 provided by law, liable for a specific penalty in the amount 28 of 100 percent of the tax, surcharge, or fee, and commits a 29 felony of the third degree, punishable as provided in s. 30 775.082, s. 775.083, or s. 775.084. 31 (g)(f) A dealer who files Dealers filing a 20 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 consolidated return pursuant to s. 212.11(1)(e) is shall be 2 subject to the penalty established in paragraph (e) unless the 3 dealer has paid the required estimated tax for his or her 4 consolidated return as a whole without regard to each 5 location. If the dealer fails to pay the required estimated 6 tax for his or her consolidated return as a whole, each filing 7 location shall stand on its own with respect to calculating 8 penalties pursuant to paragraph (f) (e). 9 Section 17. Paragraph (l) of subsection (7) of section 10 213.053, Florida Statutes, is amended to read: 11 213.053 Confidentiality and information sharing.-- 12 (7) Notwithstanding any other provision of this 13 section, the department may provide: 14 (l) Information relative to chapter 212 and the Bill 15 of Lading Program to the Office of Agriculture Law Enforcement 16 of the Department of Agriculture and Consumer Services in the 17 conduct of its official duties the Bill of Lading Program. 18 This information is limited to the business name and whether 19 the business is in compliance with chapter 212. 20 Section 18. Subsection (10) of section 213.21, Florida 21 Statutes, is amended to read: 22 213.21 Informal conferences; compromises.-- 23 (10)(a) Effective July 1, 2003, Notwithstanding any 24 other provision of law and solely for the purpose of 25 administering the taxes tax imposed by ss. 125.0104 and 26 125.0108, and chapter 212, except s. 212.0606, under the 27 circumstances set forth in this subsection, the department 28 shall settle or compromise a taxpayer's liability for penalty 29 without requiring the taxpayer to submit a written request for 30 compromise or settlement. 31 (b) For taxpayers who file returns and remit tax on a 21 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 monthly basis: 2 1. Any penalty related to a noncompliant filing event 3 shall be settled or compromised if the taxpayer has: 4 a. No noncompliant filing event in the immediately 5 preceding 12-month period and no unresolved chapter 212 6 liability under s. 125.0104, s. 125.0108, or chapter 212 7 resulting from a noncompliant filing event; or 8 b. One noncompliant filing event in the immediately 9 preceding 12-month period, resolution of the current 10 noncompliant filing event through payment of tax and interest 11 and the filing of a return within 30 days after notification 12 by the department, and no unresolved chapter 212 liability 13 under s. 125.0104, s. 125.0108, or chapter 212 resulting from 14 a noncompliant filing event. 15 2. If a taxpayer has two or more noncompliant filing 16 events in the immediately preceding 12-month period, the 17 taxpayer shall be liable, absent a showing by the taxpayer 18 that the noncompliant filing event was due to extraordinary 19 circumstances, for the penalties provided in s. 125.0104 or s. 20 125.0108 and s. 212.12, including loss of collection 21 allowance, and shall be reported to a credit bureau. 22 (c) For taxpayers who file returns and remit tax on a 23 quarterly basis, any penalty related to a noncompliant filing 24 event shall be settled or compromised if the taxpayer has no 25 noncompliant filing event in the immediately preceding 26 12-month period and no unresolved chapter 212 liability under 27 s. 125.0104, s. 125.0108, or chapter 212 resulting from a 28 noncompliant filing event. 29 (d) For purposes of this subsection: 30 1. "Noncompliant filing event" means a failure to 31 timely file a complete and accurate return required under s. 22 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 125.0104, s. 125.0108, or chapter 212 or a failure to timely 2 pay the amount of tax reported on a return required by s. 3 125.0104, s. 125.0108, or chapter 212. 4 2. "Extraordinary circumstances" means the occurrence 5 of events beyond the control of the taxpayer, such as, but not 6 limited to, the death of the taxpayer, acts of war or 7 terrorism, natural disasters, fire, or other casualty, or the 8 nonfeasance or misfeasance of the taxpayer's employees or 9 representatives responsible for compliance with s. 125.0104, 10 s. 125.0108, or the provisions of chapter 212. With respect to 11 the acts of an employee or representative, the taxpayer must 12 show that the principals of the business lacked actual 13 knowledge of the noncompliance and that the noncompliance was 14 resolved within 30 days after actual knowledge. 15 Section 19. The amendment to section 213.21(10), 16 Florida Statutes, as made by this act, shall operate 17 retroactively to July 1, 2003. 18 Section 20. Subsections (1) and (2) of section 213.27, 19 Florida Statutes, are amended to read: 20 213.27 Contracts with debt collection agencies and 21 certain vendors.-- 22 (1) The Department of Revenue may, for the purpose of 23 collecting any delinquent taxes due from a taxpayer, including 24 taxes for which a bill or notice has been generated, contract 25 with any debt collection agency or attorney doing business 26 within or without this state for the collection of such 27 delinquent taxes including penalties and interest thereon. The 28 department may also share confidential information pursuant to 29 the contract necessary for the collection of delinquent taxes 30 and taxes for which a billing or notice has been generated. 31 Contracts will be made pursuant to chapter 287. The taxpayer 23 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 must be notified by mail by the department, its employees, or 2 its authorized representative at least 30 days prior to 3 commencing any litigation to recover any delinquent taxes. The 4 taxpayer must be notified by mail by the department at least 5 30 days prior to the initial assignment by the department of 6 the taxpayer's account for assigning the collection of any 7 taxes by to the debt collection agency. 8 (2) The department may enter into contracts with any 9 individual or business for the purpose of identifying 10 intangible personal property tax liability. Contracts may 11 provide for the identification of assets subject to the tax on 12 intangible personal property, the determination of value of 13 such property, the requirement for filing a tax return and the 14 collection of taxes due, including applicable penalties and 15 interest thereon. The department may share confidential 16 information pursuant to the contract necessary for the 17 identification of taxable intangible personal property. 18 Contracts shall be made pursuant to chapter 287. The taxpayer 19 must be notified by mail by the department at least 30 days 20 prior to the department assigning identification of intangible 21 personal property to an individual or business. 22 Section 21. Subsection (2) of section 215.26, Florida 23 Statutes, is amended to read: 24 215.26 Repayment of funds paid into State Treasury 25 through error.-- 26 (2) Application for refunds as provided by this 27 section must be filed with the Chief Financial Officer, except 28 as otherwise provided in this subsection, within 3 years after 29 the right to the refund has accrued or else the right is 30 barred. Except as provided in chapter 198, and s. 220.23, and 31 s. 624.50921, an application for a refund of a tax enumerated 24 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 in s. 72.011, which tax was paid after September 30, 1994, and 2 before July 1, 1999, must be filed with the Chief Financial 3 Officer within 5 years after the date the tax is paid, and 4 within 3 years after the date the tax was paid for taxes paid 5 on or after July 1, 1999. The Chief Financial Officer may 6 delegate the authority to accept an application for refund to 7 any state agency, or the judicial branch, vested by law with 8 the responsibility for the collection of any tax, license, or 9 account due. The application for refund must be on a form 10 approved by the Chief Financial Officer and must be 11 supplemented with additional proof the Chief Financial Officer 12 deems necessary to establish the claim; provided, the claim is 13 not otherwise barred under the laws of this state. Upon 14 receipt of an application for refund, the judicial branch or 15 the state agency to which the funds were paid shall make a 16 determination of the amount due. If an application for refund 17 is denied, in whole or in part, the judicial branch or such 18 state agency shall notify the applicant stating the reasons 19 therefor. Upon approval of an application for refund, the 20 judicial branch or such state agency shall furnish the Chief 21 Financial Officer with a properly executed voucher authorizing 22 payment. 23 Section 22. Effective for policies issued or renewed 24 on or after January 1, 2006, section 252.372, Florida 25 Statutes, is amended to read: 26 252.372 Imposition and collection of surcharge.--In 27 order to provide funds for emergency management, preparedness, 28 and assistance, an annual surcharge of $2 per policy shall be 29 imposed on every homeowner's, mobile home owner's, tenant 30 homeowner's, and condominium unit owner's policy, and an 31 annual $4 surcharge shall be imposed on every commercial fire, 25 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 commercial multiple peril, and business owner's property 2 insurance policy, issued or renewed on or after May 1, 1993. 3 The surcharge shall be paid by the policyholder to the 4 insurer. The insurer shall collect the surcharge and remit it 5 to the Department of Revenue, which shall collect, administer, 6 audit, and enforce the surcharge pursuant to s. 624.5092. The 7 surcharge is not to be considered premiums of the insurer; 8 however, nonpayment of the surcharge by the insured may be a 9 valid reason for cancellation of the policy. For those 10 policies in which the surplus lines tax and the service fee 11 are collected and remitted to the Surplus Lines Service 12 Office, as created under s. 626.921, the surcharge must be 13 remitted to the service office at the same time as the surplus 14 lines tax is remitted. All penalties for failure to remit the 15 surplus lines tax and service fee are applicable for those 16 surcharges required to be remitted to the service office. The 17 service office shall deposit all surcharges that it collects 18 into the Emergency Management, Preparedness, and Assistance 19 Trust Fund at least monthly. All proceeds of the surcharge 20 shall be deposited in the Emergency Management, Preparedness, 21 and Assistance Trust Fund and may not be used to supplant 22 existing funding. 23 Section 23. Effective January 1, 2006, paragraph (e) 24 of subsection (3) of section 443.131, Florida Statutes, is 25 amended, present paragraphs (g), (h), (i), and (j) of that 26 subsection are redesignated as paragraphs (h), (i), (j), and 27 (k), respectively, and a new paragraph (g) is added to that 28 subsection to read: 29 443.131 Contributions.-- 30 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 31 EXPERIENCE.-- 26 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 (e) Assignment of variations from the standard rate.-- 2 1. The tax collection service provider shall assign a 3 variation from the standard rate of contributions for each 4 calendar year to each eligible employer. In determining the 5 contribution rate, varying from the standard rate to be 6 assigned each employer, adjustment factors computed under 7 sub-subparagraphs a.-c. shall be added to the benefit ratio. 8 This addition shall be accomplished in two steps by adding a 9 variable adjustment factor and a final adjustment factor. The 10 sum of these adjustment factors computed under 11 sub-subparagraphs a.-c. shall first be algebraically summed. 12 The sum of these adjustment factors shall next be divided by a 13 gross benefit ratio determined as follows: Total benefit 14 payments for the 3-year period described in subparagraph (b)2. 15 shall be charged to employers eligible for a variation from 16 the standard rate, minus excess payments for the same period, 17 divided by taxable payroll entering into the computation of 18 individual benefit ratios for the calendar year for which the 19 contribution rate is being computed. The ratio of the sum of 20 the adjustment factors computed under sub-subparagraphs a.-c. 21 to the gross benefit ratio shall be multiplied by each 22 individual benefit ratio that is less than the maximum 23 contribution rate to obtain variable adjustment factors; 24 except that in any instance in which the sum of an employer's 25 individual benefit ratio and variable adjustment factor 26 exceeds the maximum contribution rate, the variable adjustment 27 factor shall be reduced in order that the sum equals the 28 maximum contribution rate. The variable adjustment factor for 29 each of these employers is multiplied by his or her taxable 30 payroll entering into the computation of his or her benefit 31 ratio. The sum of these products shall be divided by the 27 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 taxable payroll of the employers who entered into the 2 computation of their benefit ratios. The resulting ratio shall 3 be subtracted from the sum of the adjustment factors computed 4 under sub-subparagraphs a.-c. to obtain the final adjustment 5 factor. The variable adjustment factors and the final 6 adjustment factor shall be computed to five decimal places and 7 rounded to the fourth decimal place. This final adjustment 8 factor shall be added to the variable adjustment factor and 9 benefit ratio of each employer to obtain each employer's 10 contribution rate. An employer's contribution rate may not, 11 however, be rounded to less than 0.1 percent. 12 a. An adjustment factor for noncharge benefits shall 13 be computed to the fifth decimal place and rounded to the 14 fourth decimal place by dividing the amount of noncharge 15 benefits during the 3-year period described in subparagraph 16 (b)2. by the taxable payroll of employers eligible for a 17 variation from the standard rate who have a benefit ratio for 18 the current year which is less than the maximum contribution 19 rate. For purposes of computing this adjustment factor, the 20 taxable payroll of these employers is the taxable payrolls for 21 the 3 years ending June 30 of the current calendar year as 22 reported to the tax collection service provider by September 23 30 of the same calendar year. As used in this 24 sub-subparagraph, the term "noncharge benefits" means benefits 25 paid to an individual from the Unemployment Compensation Trust 26 Fund, but which were not charged to the employment record of 27 any employer. 28 b. An adjustment factor for excess payments shall be 29 computed to the fifth decimal place, and rounded to the fourth 30 decimal place by dividing the total excess payments during the 31 3-year period described in subparagraph (b)2. by the taxable 28 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 payroll of employers eligible for a variation from the 2 standard rate who have a benefit ratio for the current year 3 which is less than the maximum contribution rate. For purposes 4 of computing this adjustment factor, the taxable payroll of 5 these employers is the same figure used to compute the 6 adjustment factor for noncharge benefits under 7 sub-subparagraph a. As used in this sub-subparagraph, the term 8 "excess payments" means the amount of benefits charged to the 9 employment record of an employer during the 3-year period 10 described in subparagraph (b)2., less the product of the 11 maximum contribution rate and the employer's taxable payroll 12 for the 3 years ending June 30 of the current calendar year as 13 reported to the tax collection service provider by September 14 30 of the same calendar year. As used in this 15 sub-subparagraph, the term "total excess payments" means the 16 sum of the individual employer excess payments for those 17 employers that were eligible to be considered for assignment 18 of a contribution rate different a variation from the standard 19 rate. 20 c. If the balance of the Unemployment Compensation 21 Trust Fund on June 30 of the calendar year immediately 22 preceding the calendar year for which the contribution rate is 23 being computed is less than 3.7 percent of the taxable 24 payrolls for the year ending June 30 as reported to the tax 25 collection service provider by September 30 of that calendar 26 year, a positive adjustment factor shall be computed. The 27 positive adjustment factor shall be computed annually to the 28 fifth decimal place and rounded to the fourth decimal place by 29 dividing the sum of the total taxable payrolls for the year 30 ending June 30 of the current calendar year as reported to the 31 tax collection service provider by September 30 of that 29 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 calendar year into a sum equal to one-fourth of the difference 2 between the balance of the fund as of June 30 of that calendar 3 year and the sum of 4.7 percent of the total taxable payrolls 4 for that year. The positive adjustment factor remains in 5 effect for subsequent years until the balance of the 6 Unemployment Compensation Trust Fund as of June 30 of the year 7 immediately preceding the effective date of the contribution 8 rate equals or exceeds 3.7 percent of the taxable payrolls for 9 the year ending June 30 of the current calendar year as 10 reported to the tax collection service provider by September 11 30 of that calendar year. If the balance of the Unemployment 12 Compensation Trust Fund as of June 30 of the year immediately 13 preceding the calendar year for which the contribution rate is 14 being computed exceeds 4.7 percent of the taxable payrolls for 15 the year ending June 30 of the current calendar year as 16 reported to the tax collection service provider by September 17 30 of that calendar year, a negative adjustment factor shall 18 be computed. The negative adjustment factor shall be computed 19 annually to the fifth decimal place and rounded to the fourth 20 decimal place by dividing the sum of the total taxable 21 payrolls for the year ending June 30 of the current calendar 22 year as reported to the tax collection service provider by 23 September 30 of the calendar year into a sum equal to 24 one-fourth of the difference between the balance of the fund 25 as of June 30 of the current calendar year and 4.7 percent of 26 the total taxable payrolls of that year. The negative 27 adjustment factor remains in effect for subsequent years until 28 the balance of the Unemployment Compensation Trust Fund as of 29 June 30 of the year immediately preceding the effective date 30 of the contribution rate is less than 4.7 percent, but more 31 than 3.7 percent of the taxable payrolls for the year ending 30 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 June 30 of the current calendar year as reported to the tax 2 collection service provider by September 30 of that calendar 3 year. 4 d. The maximum contribution rate that may be assigned 5 to an employer is 5.4 percent, except employers participating 6 in an approved short-time compensation plan may be assigned a 7 maximum contribution rate that is 1 percent greater than the 8 maximum contribution rate for other employers in any calendar 9 year in which short-time compensation benefits are charged to 10 the employer's employment record. 11 2. If the transfer of an employer's employment record 12 to an employing unit under paragraph (f) which, before the 13 transfer, was an employer, the tax collection service provider 14 shall recompute a benefit ratio for the successor employer 15 based on the combined employment records and reassign an 16 appropriate contribution rate to the successor employer 17 effective on the first day of the calendar quarter immediately 18 after the effective date of the transfer. 19 (g) Notwithstanding any other provision of law, upon 20 transfer or acquisition of a business, the following 21 conditions apply to the assignment of rates and to transfers 22 of unemployment experience: 23 1.a. If an employer transfers its trade or business, 24 or a portion thereof, to another employer and, at the time of 25 the transfer, there is any common ownership, management, or 26 control of the two employers, the unemployment experience 27 attributable to the transferred trade or business shall be 28 transferred to the employer to whom the business is so 29 transferred. The rates of both employers shall be 30 recalculated and made effective as of the beginning of the 31 calendar quarter immediately following the date of the 31 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 transfer of the trade or business unless the transfer occurred 2 on the first day of a calendar quarter, in which case the rate 3 shall be recalculated as of that date. 4 b. If, following a transfer of experience under 5 sub-subparagraph a., the Agency for Workforce Innovation or 6 the tax collection service provider determines that a 7 substantial purpose of the transfer of trade or business was 8 to obtain a reduced liability for contributions, the 9 experience rating account of the employers involved shall be 10 combined into a single account and a single rate assigned to 11 the account. 12 2. Whenever a person who is not at the time an 13 employer under this chapter acquires the trade or business of 14 an employer, the unemployment experience of the acquired 15 business shall not be transferred to the person if the Agency 16 for Workforce Innovation or the tax collection service 17 provider finds that such person acquired the business solely 18 or primarily for the purpose of obtaining a lower rate of 19 contributions. Instead, such person shall be assigned the new 20 employer rate under paragraph (2)(a). In determining whether 21 the business was acquired solely or primarily for the purpose 22 of obtaining a lower rate of contributions, the tax collection 23 service provider shall consider: 24 a. Whether the person continued the business 25 enterprise of the acquired business; 26 b. How long such business enterprise was continued; or 27 c. Whether a substantial number of new employees was 28 hired for performance of duties unrelated to the business 29 activity conducted before the acquisition. 30 3. If a person knowingly violates or attempts to 31 violate subparagraph 1. or subparagraph 2. or any other 32 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 provision of this chapter relating to determining the 2 assignment of a contribution rate, or if a person knowingly 3 advises another person to violate the law, the person shall be 4 subject to the following penalties: 5 a. If the person is an employer, the employer shall be 6 assigned the highest rate assignable under this chapter for 7 the rate year during which such violation or attempted 8 violation occurred and for the 3 rate years immediately 9 following this rate year. However, if the person's business is 10 already at the highest rate for any year, or if the amount of 11 increase in the person's rate would be less than 2 percent for 12 such year, then a penalty rate of contribution of 2 percent of 13 taxable wages shall be imposed for such year. 14 b. If the person is not an employer, the person shall 15 be subject to a civil penalty of not more than $5,000. The 16 procedures for the assessment of a penalty shall be in 17 accordance with the procedures set forth in s. 443.141(2), and 18 the provisions of s. 443.141(3) shall apply to the collection 19 of the penalty. Any such penalty shall be deposited in the 20 penalty and interest account established under s. 443.211(2). 21 4. For the purposes of this paragraph, the term: 22 a. "Knowingly" means having actual knowledge of or 23 acting with deliberate ignorance or reckless disregard for the 24 prohibition involved. 25 b. "Violates or attempts to violate" includes, but is 26 not limited to, intent to evade, misrepresent, or willfully 27 nondisclose. 28 c. "Person" has the meaning given to the term by s. 29 7701(a)(1) of the Internal Revenue Code of 1986. 30 d. "Trade or business" includes the employer's 31 workforce. 33 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 5. In addition to the penalty imposed by subparagraph 2 3., any person who violates this paragraph commits a felony of 3 the third degree, punishable as provided in s. 775.082, s. 4 775.083, or s. 775.084. 5 6. The Agency for Workforce Innovation and the tax 6 collection service provider shall establish procedures to 7 identify the transfer or acquisition of a business for the 8 purposes of this paragraph and shall adopt any rules necessary 9 to administer this paragraph. 10 7. This paragraph shall be interpreted and applied in 11 such a manner as to meet the minimum requirements contained in 12 any guidance or regulations issued by the United States 13 Department of Labor. 14 Section 24. Paragraph (a) of subsection (2) and 15 paragraph (a) of subsection (3) of section 443.141, Florida 16 Statutes, are amended to read: 17 443.141 Collection of contributions and 18 reimbursements.-- 19 (2) REPORTS, CONTRIBUTIONS, APPEALS.-- 20 (a) Failure to make reports and pay contributions.--If 21 an employing unit determined by the tax collection service 22 provider to be an employer subject to this chapter fails to 23 make and file any report as and when required by this chapter 24 or by any rule of the Agency for Workforce Innovation or the 25 state agency providing tax collection services, for the 26 purpose of determining the amount of contributions due by the 27 employer under this chapter, or if any filed report is found 28 by the service provider to be incorrect or insufficient, and 29 the employer, after being notified in writing by the service 30 provider to file the report, or a corrected or sufficient 31 report, as applicable, fails to file the report within 15 days 34 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 after the date of the mailing of the notice, the tax 2 collection service provider may: 3 1. Determine the amount of contributions due from the 4 employer based on the information readily available to it, 5 which determination is deemed to be prima facie correct; 6 2. Assess the employer the amount of contributions 7 determined to be due; and 8 3. Immediately notify the employer by registered or 9 certified mail of the determination and assessment including 10 penalties as provided in this chapter, if any, added and 11 assessed, and demand payment together with interest on the 12 amount of contributions from the date that amount was due and 13 payable. 14 (3) COLLECTION PROCEEDINGS.-- 15 (a) Lien for payment of contributions or 16 reimbursements.-- 17 1. There is created a lien in favor of the tax 18 collection service provider upon all the property, both real 19 and personal, of any employer liable for payment of any 20 contribution or reimbursement levied and imposed under this 21 chapter for the amount of the contributions or reimbursements 22 due, together with interest, costs, and penalties. If any 23 contribution or reimbursement imposed under this chapter or 24 any portion of that contribution, reimbursement, interest, or 25 penalty is not paid within 60 days after becoming delinquent, 26 the tax collection service provider may subsequently issue a 27 notice of lien that may be filed in the office of the clerk of 28 the circuit court of any county in which the delinquent 29 employer owns property or has conducted business. The notice 30 of lien must include the periods for which the contributions, 31 reimbursements, interest, or penalties are demanded and the 35 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 amounts due. A copy of the notice of lien must be mailed to 2 the employer at her or his last known address by registered 3 mail. The notice of lien may not be issued and recorded until 4 15 days after the date the assessment becomes final under 5 subsection (2). Upon presentation of the notice of lien, the 6 clerk of the circuit court shall record it in a book 7 maintained for that purpose, and the amount of the notice of 8 lien, together with the cost of recording and interest 9 accruing upon the amount of the contribution or reimbursement, 10 becomes a lien upon the title to and interest, whether legal 11 or equitable, in any real property, chattels real, or personal 12 property of the employer against whom the notice of lien is 13 issued, in the same manner as a judgment of the circuit court 14 docketed in the office of the circuit court clerk, with 15 execution issued to the sheriff for levy. This lien is prior, 16 preferred, and superior to all mortgages or other liens filed, 17 recorded, or acquired after the notice of lien is filed. Upon 18 the payment of the amounts due, or upon determination by the 19 tax collection service provider that the notice of lien was 20 erroneously issued, the lien is satisfied when the service 21 provider acknowledges in writing that the lien is fully 22 satisfied. A lien's satisfaction does not need to be 23 acknowledged before any notary or other public officer, and 24 the signature of the director of the tax collection service 25 provider or his or her designee is conclusive evidence of the 26 satisfaction of the lien, which satisfaction shall be recorded 27 by the clerk of the circuit court who receives the fees for 28 those services. 29 2. The tax collection service provider may 30 subsequently issue a warrant directed to any sheriff in this 31 state, commanding him or her to levy upon and sell any real or 36 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 personal property of the employer liable for any amount under 2 this chapter within his or her jurisdiction, for payment, with 3 the added penalties and interest and the costs of executing 4 the warrant, together with the costs of the clerk of the 5 circuit court in recording and docketing the notice of lien, 6 and to return the warrant to the service provider with 7 payment. The warrant may only be issued and enforced for all 8 amounts due to the tax collection service provider on the date 9 the warrant is issued, together with interest accruing on the 10 contribution or reimbursement due from the employer to the 11 date of payment at the rate provided in this section. In the 12 event of sale of any assets of the employer, however, 13 priorities under the warrant shall be determined in accordance 14 with the priority established by any notices of lien filed by 15 the tax collection service provider and recorded by the clerk 16 of the circuit court. The sheriff shall execute the warrant in 17 the same manner prescribed by law for executions issued by the 18 clerk of the circuit court for judgments of the circuit court. 19 The sheriff is entitled to the same fees for executing the 20 warrant as for a writ of execution out of the circuit court, 21 and these fees must be collected in the same manner. 22 Section 25. Section 624.50921, Florida Statutes, is 23 created to read: 24 624.50921 Adjustments.-- 25 (1) If a taxpayer is required to amend its corporate 26 income tax liability under chapter 220, or the taxpayer 27 receives a refund of its workers' compensation administrative 28 assessment paid under chapter 440, the taxpayer shall file an 29 amended insurance premium tax return not later than 60 days 30 after such an occurrence. 31 (2) If an amended insurance premium tax return is 37 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 required under subsection (1), notwithstanding any other 2 provision of s. 95.091(3): 3 (a) A notice of deficiency may be issued at any time 4 within 3 years after the date the amended insurance premium 5 tax return is given; or 6 (b) If a taxpayer fails to file an amended insurance 7 premium tax return, a notice of deficiency may be issued at 8 any time. 9 10 The amount of any proposed assessment set forth in such a 11 notice of deficiency shall be limited to the amount of any 12 deficiency resulting under this code from recomputation of the 13 taxpayer's insurance premium tax and retaliatory tax for the 14 taxable year after giving effect only to the change in 15 corporate income tax paid and the change in the amount of the 16 workers' compensation administrative assessment paid. 17 Interest in accordance with s. 624.5092 is due on the amount 18 of any deficiency from the date fixed for filing the original 19 insurance premium tax return for the taxable year until the 20 date of payment of the deficiency. 21 (3) If an amended insurance premium tax return is 22 required by subsection (1), a claim for refund may be filed 23 within 2 years after the date on which the amended insurance 24 premium tax return was due, regardless of whether such notice 25 was given, notwithstanding any other provision of s. 215.26. 26 However, the amount recoverable pursuant to such a claim shall 27 be limited to the amount of any overpayment resulting under 28 this code from recomputation of the taxpayer's insurance 29 premium tax and retaliatory tax for the taxable year after 30 giving effect only to the change in corporate income tax paid 31 and the change in the amount of the workers' compensation 38 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 administrative assessment paid. 2 Section 26. Subsection (5) of section 624.509, Florida 3 Statutes, is amended to read: 4 624.509 Premium tax; rate and computation.-- 5 (5) 6 (a)1. There shall be allowed a credit against the net 7 tax imposed by this section equal to 15 percent of the amount 8 paid by an the insurer in salaries to employees located or 9 based within this state and who are covered by the provisions 10 of chapter 443. 11 2. As an alternative to the credit allowed in 12 subparagraph 1., an affiliated group of corporations which 13 includes at least one insurance company writing premiums in 14 Florida may elect to take a credit against the net tax imposed 15 by this section in an amount that may not exceed 15 percent of 16 the salary of the employees of the affiliated group of 17 corporations who perform insurance-related activities, are 18 located or based within this state, and are covered by chapter 19 443. For purposes of this subparagraph, the term "affiliated 20 group of corporations" means two or more corporations that are 21 entirely owned directly or indirectly by a single corporation 22 and that constitute an affiliated group as defined in s. 23 1504(a) of the Internal Revenue Code. The amount of credit 24 allowed under this subparagraph is limited to the combined 25 Florida salary tax credits allowed for all insurance companies 26 that were members of the affiliated group of corporations for 27 the tax year ending December 31, 2002, divided by the combined 28 Florida taxable premiums written by all insurance companies 29 that were members of the affiliated group of corporations for 30 the tax year ending December 31, 2002, multiplied by the 31 combined Florida taxable premiums of the affiliated group of 39 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 corporations for the current year. An affiliated group of 2 corporations electing this alternative calculation method must 3 make such election on or before August 1, 2005. The election 4 of this alternative calculation method is irrevocable and 5 binding upon successors and assigns of the affiliated group of 6 corporations electing this alternative. However, if a member 7 of an affiliated group of corporations acquires or merges with 8 another insurance company after the date of the irrevocable 9 election, the acquired or merged company is not entitled to 10 the affiliated group election and shall only be entitled to 11 calculate the tax credit under subparagraph 1. 12 13 In no event shall the salary paid to an employee by an 14 affiliated group of corporations be claimed as a credit by 15 more than one insurer or be counted more than once in an 16 insurer's calculation of the credit as described in 17 subparagraph 1. or subparagraph 2. Only the portion of an 18 employee's salary paid for the performance of 19 insurance-related activities may be included in the 20 calculation of the premium tax credit in this subsection. 21 (b) For purposes of this subsection: 22 1.(a) The term "salaries" does not include amounts 23 paid as commissions. 24 2.(b) The term "employees" does not include 25 independent contractors or any person whose duties require 26 that the person hold a valid license under the Florida 27 Insurance Code, except adjusters, managing general agents, and 28 service representatives, as persons defined in s. 626.015 s. 29 626.015(1), (14), and (16). 30 3.(c) The term "net tax" means the tax imposed by this 31 section after applying the calculations and credits set forth 40 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 in subsection (4). 2 4.(d) An affiliated group of corporations that created 3 a service company within its affiliated group on July 30, 4 2002, shall allocate the salary of each service company 5 employee covered by contracts with affiliated group members to 6 the companies for which the employees perform services. The 7 salary allocation is based on the amount of time during the 8 tax year that the individual employee spends performing 9 services or otherwise working for each company over the total 10 amount of time the employee spends performing services or 11 otherwise working for all companies. The total amount of 12 salary allocated to an insurance company within the affiliated 13 group shall be included as that insurer's employee salaries 14 for purposes of this section. 15 a.1. Except as provided in subparagraph 2., the term 16 "affiliated group of corporations" means two or more 17 corporations that are entirely owned by a single corporation 18 and that constitute an affiliated group of corporations as 19 defined in s. 1504(a) of the Internal Revenue Code. 20 b.2. The term "service company" means a separate 21 corporation within the affiliated group of corporations whose 22 employees provide services to affiliated group members and 23 which are treated as service company employees for 24 unemployment compensation and common law purposes. The holding 25 company of an affiliated group may not qualify as a service 26 company. An insurance company may not qualify as a service 27 company. 28 c.3. If an insurance company fails to substantiate, 29 whether by means of adequate records or otherwise, its 30 eligibility to claim the service company exception under this 31 section, or its salary allocation under this section, no 41 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 credit shall be allowed. 2 5. A service company that is a subsidiary of a mutual 3 insurance holding company, which mutual insurance holding 4 company was in existence on or before January 1, 2000, shall 5 allocate the salary of each service company employee covered 6 by contracts with members of the mutual insurance holding 7 company system to the companies for which the employees 8 perform services. The salary allocation is based on the ratio 9 of the amount of time during the tax year which the individual 10 employee spends performing services or otherwise working for 11 each company to the total amount of time the employee spends 12 performing services or otherwise working for all companies. 13 The total amount of salary allocated to an insurance company 14 within the mutual insurance holding company system shall be 15 included as that insurer's employee salaries for purposes of 16 this section. However, this subparagraph does not apply for 17 any tax year unless funds sufficient to offset the anticipated 18 salary credits have been appropriated to the General Revenue 19 Fund prior to the due date of the final return for that year. 20 a. The term "mutual insurance holding company system" 21 means two or more corporations that are subsidiaries of a 22 mutual insurance holding company and in compliance with part 23 IV of chapter 628. 24 b. The term "service company" means a separate 25 corporation within the mutual insurance holding company system 26 whose employees provide services to other members of the 27 mutual insurance holding company system and are treated as 28 service company employees for unemployment compensation and 29 common-law purposes. The mutual insurance holding company may 30 not qualify as a service company. 31 c. If an insurance company fails to substantiate, 42 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 whether by means of adequate records or otherwise, its 2 eligibility to claim the service company exception under this 3 section, or its salary allocation under this section, no 4 credit shall be allowed. 5 (c) The department may adopt rules pursuant to ss. 6 120.536(1) and 120.54 to administer this subsection. 7 Section 27. Subsection (1) of section 624.5091, 8 Florida Statutes, is amended to read: 9 624.5091 Retaliatory provision, insurers.-- 10 (1)(a) When by or pursuant to the laws of any other 11 state or foreign country any taxes, licenses, and other fees, 12 in the aggregate, and any fines, penalties, deposit 13 requirements, or other material obligations, prohibitions, or 14 restrictions are or would be imposed upon Florida insurers or 15 upon the agents or representatives of such insurers, which are 16 in excess of such taxes, licenses, and other fees, in the 17 aggregate, or which are in excess of the fines, penalties, 18 deposit requirements, or other obligations, prohibitions, or 19 restrictions directly imposed upon similar insurers, or upon 20 the agents or representatives of such insurers, of such other 21 state or country under the statutes of this state, so long as 22 such laws of such other state or country continue in force or 23 are so applied, the same taxes, licenses, and other fees, in 24 the aggregate, or fines, penalties, deposit requirements, or 25 other material obligations, prohibitions, or restrictions of 26 whatever kind shall be imposed by the Department of Revenue 27 upon the insurers, or upon the agents or representatives of 28 such insurers, of such other state or country doing business 29 or seeking to do business in this state. In determining the 30 taxes to be imposed under this section, 80 percent and a 31 portion of the remaining 20 percent as provided in paragraph 43 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 (b) of the credit provided by s. 624.509(5), as limited by s. 2 624.509(6) and further determined by s. 624.509(7), shall not 3 be taken into consideration. 4 (b) As used in this subsection, the term "portion of 5 the remaining 20 percent" shall be calculated by multiplying 6 the remaining 20 percent by a fraction, the numerator of which 7 is the sum of the salaries qualifying for the credit allowed 8 by s. 624.509(5) of employees whose place of employment is 9 located in an enterprise zone created pursuant to chapter 290 10 and the denominator of which is the sum of the salaries 11 qualifying for the credit allowed by s. 624.509(5). 12 Section 28. The sum of $2.6 million is appropriated 13 from the Workers' Compensation Administration Trust Fund to 14 the General Revenue Fund for the 2005-2006 fiscal year. 15 Section 29. The intent of the revision to section 16 624.509(5)(b), Florida Statutes, in section 25 is to clarify 17 that adjusters, managing general agents, and service 18 representatives, as defined in section 626.015, Florida 19 Statutes, are considered employees for purposes of the salary 20 credit provided in section 626.509, Florida Statutes. The 21 reference in section 624.509, Florida Statutes, to section 22 626.015, Florida Statutes, was never intended to reference the 23 definition of a "resident." 24 Section 30. Notwithstanding section 11 of chapter 25 2000-312, Laws of Florida, section 213.21, Florida Statutes, 26 shall not stand repealed on October 1, 2005, as scheduled by 27 that law, but that section is revived and readopted. 28 Section 31. If a security agreement pledging 29 condominium or homeowner association assessments or fees or 30 club membership dues, fees, or assessments was recorded after 31 April 15, 2000, and before April 10, 2005, with a clerk of the 44 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 court, and if a Uniform Commercial Code financing statement 2 was filed with the Secretary of State or the Florida Secured 3 Transaction Registry with respect to such security agreement, 4 the excise tax on documents under chapter 201, Florida 5 Statutes, is not due solely as a result of the recording of 6 the security agreement if an affidavit attesting that the 7 security agreement was recorded in error or by mistake is 8 filed or recorded with the clerk of the court. 9 Section 32. Retroactive to January 1, 2005, section 10 196.1999, Florida Statutes, is created to read: 11 196.1999 Space laboratories and carriers; 12 exemption.--Notwithstanding other provisions of this chapter, 13 a module, pallet, rack, locker, and any necessary associated 14 hardware and subsystem owned by any person and intended to be 15 used to transport or store cargo used for a space laboratory 16 for the primary purpose of conducting scientific research in 17 space is deemed to carry out a scientific purpose and is 18 exempt from ad valorem taxation. 19 Section 33. Section 196.1994, Florida Statutes, is 20 repealed. 21 Section 34. Subsection (4) of section 201.23, Florida 22 Statutes, is amended to read: 23 201.23 Foreign notes and other written obligations 24 exempt.-- 25 (4)(a) The excise taxes imposed by this chapter shall 26 not apply to the documents, notes, evidences of indebtedness, 27 financing statements, drafts, bills of exchange, or other 28 taxable items dealt with, made, issued, drawn upon, accepted, 29 delivered, shipped, received, signed, executed, assigned, 30 transferred, or sold by or to a banking organization, as 31 defined in s. 199.023(9), in the conduct of an international 45 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 banking transaction, as defined in s. 199.023(11). Nothing in 2 this subsection shall be construed to change the application 3 of paragraph (2)(a). 4 (b) For purposes of this subsection, the term: 5 1. "Banking organization" means: 6 a. A bank organized and existing under the laws of any 7 state; 8 b. A national bank organized and existing pursuant to 9 the provisions of the National Bank Act, 12 U.S.C. ss. 21 et 10 seq.; 11 c. An Edge Act corporation organized pursuant to the 12 provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. 13 ss. 611 et seq.; 14 d. An international bank agency licensed pursuant to 15 the laws of any state; 16 e. A federal agency licensed pursuant to ss. 4 and 5 17 of the International Banking Act of 1978; 18 f. A savings association organized and existing under 19 the laws of any state; 20 g. A federal association organized and existing 21 pursuant to the provisions of the Home Owners' Loan Act of 22 1933, 12 U.S.C. ss. 1461 et seq.; or 23 h. A Florida export finance corporation organized and 24 existing pursuant to the provisions of part V of chapter 288. 25 2. "International banking transaction" means: 26 a. The financing of the exportation from, or the 27 importation into, the United States or between jurisdictions 28 abroad of tangible personal property or services; 29 b. The financing of the production, preparation, 30 storage, or transportation of tangible personal property or 31 services which are identifiable as being directly and solely 46 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 for export from, or import into, the United States or between 2 jurisdictions abroad; 3 c. The financing of contracts, projects, or activities 4 to be performed substantially abroad, except those 5 transactions secured by a mortgage, deed of trust, or other 6 lien upon real property located in the state; 7 d. The receipt of deposits or borrowings or the 8 extensions of credit by an international banking facility, 9 except the loan or deposit of funds secured by mortgage, deed 10 of trust, or other lien upon real property located in the 11 state; or 12 e. Entering into foreign exchange trading or hedging 13 transactions in connection with the activities described in 14 sub-subparagraph d. 15 Section 35. Except as otherwise expressly provided in 16 this act, this act shall take effect July 1, 2005. 17 18 19 ================ T I T L E A M E N D M E N T =============== 20 And the title is amended as follows: 21 Delete everything before the enacting clause 22 23 and insert: 24 A bill to be entitled 25 An act relating to tax administration; amending 26 s. 95.091, F.S.; adding a cross-reference; 27 amending s. 198.32, F.S.; allowing an estate 28 that is not required to file a federal tax 29 return to file with the clerk of the court an 30 affidavit attesting that no Florida estate tax 31 is due, regardless of the decedent's date of 47 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 death; amending s. 199.135, F.S.; providing 2 special provisions for the imposition of the 3 nonrecurring intangibles tax imposed by this 4 section on the sale of a timeshare interest in 5 a timeshare plan; amending s. 201.02, F.S.; 6 providing special provisions for the imposition 7 of the tax on deeds or other instruments 8 relating to real property or interests in real 9 property imposed by this section on the sale of 10 a timeshare interest in a timeshare plan; 11 amending s. 201.08, F.S.; providing special 12 provisions for the imposition of the tax on 13 promissory or nonnegotiable notes or written 14 obligations to pay money imposed by this 15 section on the sale of a timeshare interest in 16 a timeshare plan; amending s. 202.11, F.S.; 17 providing an additional definition of the term 18 "service address" for the purposes of the tax 19 on communications services; amending ss. 20 206.09, 206.095, 206.14, and 206.485, F.S., 21 relating to fuel taxes; providing for the 22 distribution of penalties; amending s. 206.27, 23 F.S.; allowing the Department of Revenue the 24 option of posting the list of active and 25 canceled fuel licenses on the departmental web 26 site or mailing it to licensees; amending s. 27 212.0305, F.S.; permitting golf courses to be 28 built with the proceeds of a charter county 29 convention development tax; amending s. 212.05, 30 F.S.; clarifying the tax treatment of 31 nonresident purchasers of aircraft; amending s. 48 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 212.06, F.S.; clarifying that sales tax is not 2 due on any vessel imported into this state for 3 the sole purpose of being offered for retail 4 sale by a registered Florida yacht broker or 5 dealer under certain conditions; amending s. 6 212.11, F.S.; correcting a cross-reference; 7 amending s. 212.12, F.S.; including in the 8 definition of tax fraud willful attempts to 9 evade a tax, surcharge, or fee imposed by 10 chapter 212, F.S.; amending s. 213.053, F.S.; 11 authorizing expanded sharing of confidential 12 information between the Department of Revenue 13 and the Department of Agriculture and Consumer 14 Services for the Bill of Lading Program; 15 amending s. 213.21, F.S.; specifying which 16 taxes qualify for the automatic penalty 17 compromise or settlement of liability; 18 providing for retroactivity; amending s. 19 213.27, F.S.; clarifying that the notification 20 by the Department of Revenue to the taxpayer 21 that the taxpayer's account is being referred 22 to a debt collection agency must be at least 30 23 days before the referral; amending s. 215.26, 24 F.S.; adding a cross-reference; amending s. 25 252.372, F.S.; authorizing the Florida Surplus 26 Lines Service Office to collect the Emergency 27 Management, Preparedness, and Assistance Trust 28 Fund surcharge and deposit the proceeds into 29 the trust fund; amending s. 443.131, F.S.; 30 requiring employers who transfer their business 31 to a related entity to retain their 49 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 unemployment experience history under certain 2 circumstances; providing penalties; amending s. 3 443.141, F.S.; authorizing the Department of 4 Revenue to send to employers by regular mail 5 notices of unemployment tax assessments and 6 notices of the filing of liens; creating s. 7 624.50921, F.S.; creating a statute of 8 limitations for assessments of the insurance 9 premium tax if the amount of corporate income 10 tax or a workers' compensation administrative 11 assessment paid by the insurer is adjusted 12 through an amended return or refund; amending 13 s. 624.509, F.S.; providing for an alternative 14 method of calculating a tax credit against the 15 insurance premium tax for certain groups of 16 affiliated corporations; clarifying the 17 definition of the term "employees" for purposes 18 of calculating such a credit; allowing a salary 19 credit for employees of a service company 20 subsidiary of a mutual insurance holding 21 company; providing an exception; authorizing 22 the department to adopt rules to administer 23 such a credit; amending s. 624.5091, F.S., 24 increasing the amount of tax credits excluded 25 from calculation of insurance retaliatory 26 taxes; providing an appropriation; providing 27 legislative intent regarding the meaning of the 28 term "employees" for purposes of determining 29 the salary credit against the insurance premium 30 tax; reviving and readopting s. 213.21, F.S., 31 relating to informal conference procedures 50 12:15 PM 05/05/05 h181300c-seg1-j01
Florida Senate - 2005 SENATOR AMENDMENT Bill No. HB 1813 Barcode 552744 1 within the Department of Revenue; exempting 2 from the documentary stamp tax certain security 3 agreements recorded in error or by mistake; 4 creating s. 196.1999, F.S.; providing 5 retroactivity; providing an exemption from ad 6 valorem taxes for certain space laboratories; 7 repealing s. 196.1994, F.S., which expired 8 effective July 1, 2004, and which provided an 9 exemption from ad valorem taxes for certain 10 space laboratories; amending s. 201.23, F.S.; 11 defining the terms "banking organization" and 12 "international banking transaction," relating 13 to exemption from certain excise taxes; 14 providing effective dates. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 51 12:15 PM 05/05/05 h181300c-seg1-j01