HB 1813

1	A bill to be entitled
2	An act relating to tax administration; amending s. 95.091,
3	F.S.; adding a cross reference; amending s. 198.32, F.S.;
4	allowing an estate that is not required to file a federal
5	tax return to file with the clerk of the court an
6	affidavit attesting that no Florida estate tax is due,
7	regardless of the decedent's date of death; amending s.
8	199.135, F.S.; providing special provisions for the
9	imposition of the nonrecurring intangibles tax imposed by
10	this section on the sale of a timeshare interest in a
11	timeshare plan; amending s. 201.02, F.S.; providing
12	special provisions for the imposition of the tax on deeds
13	or other instruments relating to real property or
14	interests in real property imposed by this section on the
15	sale of a timeshare interest in a timeshare plan; amending
16	s. 201.08, F.S.; providing special provisions for the
17	imposition of the tax on promissory or nonnegotiable notes
18	or written obligations to pay money imposed by this
19	section on the sale of a timeshare interest in a timeshare
20	plan; amending s. 202.11, F.S.; providing an additional
21	definition of the term "service address" for the purposes
22	of the tax on communications services; amending ss.
23	206.09, 206.095, 206.14, and 206.485, F.S., relating to
24	fuel taxes; providing for the distribution of penalties;
25	amending s. 206.27, F.S.; allowing the Department of
26	Revenue the option of posting the list of active and
27	canceled fuel licenses on the departmental web site or
28	mailing it to licensees; amending s. 212.05, F.S.;
29	clarifying the tax treatment of nonresident purchasers of
30	airplanes; amending s. 212.06, F.S.; clarifying that sales
31	tax is not due on any vessel imported into this state for
32	the sole purpose of being offered for retail sale by a
33	registered yacht broker or dealer in this state under
34	certain conditions; amending s. 212.11, F.S.; correcting a
35	cross reference; amending s. 212.12, F.S.; including in
36	the definition of tax fraud willful attempts to evade a
37	tax, surcharge, or fee imposed by chapter 212, F.S.;
38	providing penalties; amending s. 213.053, F.S.;
39	authorizing expanded sharing of confidential information
40	between the Department of Revenue and the Department of
41	Agriculture and Consumer Services for the Bill of Lading
42	Program; amending s. 213.21, F.S.; specifying which taxes
43	qualify for the automatic penalty compromise or settlement
44	of liability; providing for retroactivity; amending s.
45	213.27, F.S.; clarifying that the notification by the
46	Department of Revenue to the taxpayer that the taxpayer's
47	account is being referred to a debt collection agency must
48	be at least 30 days before the referral; amending s.
49	215.26, F.S.; adding a cross reference; amending s.
50	252.372, F.S.; authorizing the Florida Surplus Lines
51	Service Office to collect the Emergency Management,
52	Preparedness, and Assistance Trust Fund surcharge and
53	deposit the proceeds into the trust fund; providing
54	applicability; amending s. 443.131, F.S.; requiring
55	employers who transfer their business to a related entity
56	to retain their unemployment experience history under
57	certain circumstances; providing penalties; amending s.
58	443.141, F.S.; authorizing the Department of Revenue to
59	send to employers by regular mail notices of unemployment
60	tax assessments and notices of the filing of liens;
61	amending s. 624.509, F.S.; revising a definition to
62	clarify that adjusters, managing general agents, and
63	service representatives are employees; creating s.
64	624.50921, F.S.; creating a statute of limitations for
65	assessments of the insurance premium tax if the amount of
66	corporate income tax or a workers' compensation
67	administrative assessment paid by the insurer is adjusted
68	through an amended return or refund; reviving and
69	readopting s. 213.21, F.S., relating to informal
70	conference procedures within the Department of Revenue;
71	providing effective dates.
72
73	Be It Enacted by the Legislature of the State of Florida:
74
75	Section 1.  Paragraph (a) of subsection (3) of section
76	95.091, Florida Statutes, is amended to read:
77	95.091  Limitation on actions to collect taxes.--
78	(3)(a)  With the exception of taxes levied under chapter
79	198 and tax adjustments made pursuant to ss. s. 220.23 and
80	624.50921, the Department of Revenue may determine and assess
81	the amount of any tax, penalty, or interest due under any tax
82	enumerated in s. 72.011 which it has authority to administer and
83	the Department of Business and Professional Regulation may
84	determine and assess the amount of any tax, penalty, or interest
85	due under any tax enumerated in s. 72.011 which it has authority
86	to administer:
87	1.a.  For taxes due before July 1, 1999, within 5 years
88	after the date the tax is due, any return with respect to the
89	tax is due, or such return is filed, whichever occurs later; and
90	for taxes due on or after July 1, 1999, within 3 years after the
91	date the tax is due, any return with respect to the tax is due,
92	or such return is filed, whichever occurs later;
93	b.  Effective July 1, 2002, notwithstanding sub-
94	subparagraph a., within 3 years after the date the tax is due,
95	any return with respect to the tax is due, or such return is
96	filed, whichever occurs later;
97	2.  For taxes due before July 1, 1999, within 6 years after
98	the date the taxpayer either makes a substantial underpayment of
99	tax, or files a substantially incorrect return;
100	3.  At any time while the right to a refund or credit of
101	the tax is available to the taxpayer;
102	4.  For taxes due before July 1, 1999, at any time after
103	the taxpayer has filed a grossly false return;
104	5.  At any time after the taxpayer has failed to make any
105	required payment of the tax, has failed to file a required
106	return, or has filed a fraudulent return, except that for taxes
107	due on or after July 1, 1999, the limitation prescribed in
108	subparagraph 1. applies if the taxpayer has disclosed in writing
109	the tax liability to the department before the department has
110	contacted the taxpayer; or
111	6.  In any case in which there has been a refund of tax
112	erroneously made for any reason:
113	a.  For refunds made before July 1, 1999, within 5 years
114	after making such refund; and
115	b.  For refunds made on or after July 1, 1999, within 3
116	years after making such refund,
117
118	or at any time after making such refund if it appears that any
119	part of the refund was induced by fraud or the misrepresentation
120	of a material fact.
121	Section 2.  Subsection (2) of section 198.32, Florida
122	Statutes, is amended to read:
123	198.32  Prima facie liability for tax.--
124	(2)  Whenever an estate is not subject to tax under this
125	chapter and is not required to file a return, the personal
126	representative may execute an affidavit attesting that the
127	estate is not taxable. The form of the affidavit shall be
128	prescribed by the department, and shall include, but not be
129	limited to, statements regarding the decedent's domicile and
130	whether a federal estate tax return will be filed, and
131	acknowledgment of the personal representative's personal
132	liability under s. 198.23. This affidavit shall be subject to
133	record and admissible in evidence to show nonliability for tax.
134	This subsection applies to all estates, regardless of the date
135	of death of the decedent.
136	Section 3.  Subsection (5) is added to section 199.135,
137	Florida Statutes, to read:
138	199.135  Due date and payment of nonrecurring tax.--The
139	nonrecurring tax imposed on notes, bonds, and other obligations
140	for payment of money secured by a mortgage, deed of trust, or
141	other lien evidenced by a written instrument presented for
142	recordation shall be due and payable when the instrument is
143	presented for recordation. If there is no written instrument or
144	if it is not so presented within 30 days following creation of
145	the obligation, then the tax shall be due and payable within 30
146	days following creation of the obligation.
147	(5)(a)  In recognition of the special escrow requirements
148	that apply to sales of timeshare interests in timeshare plans
149	pursuant to s. 721.08, tax on notes or other obligations secured
150	by a mortgage, deed of trust, or other lien upon real property
151	situated in this state executed in conjunction with the sale by
152	a developer of a timeshare interest in a timeshare plan is due
153	and payable on the earlier of the date on which:
154	1.  The mortgage, deed of trust, or other lien is recorded;
155	or
156	2.  All of the conditions precedent to the release of the
157	purchaser's escrowed funds or other property pursuant to s.
158	721.08(2)(c) have been met, regardless of whether the developer
159	has posted an alternative assurance. Tax due under this
160	subparagraph is due and payable on or before the 20th day of the
161	month following the month in which these conditions were met.
162	(b)1.  If tax has been paid to the department under
163	subparagraph (a)2., and the note, other written obligation,
164	mortgage, deed of trust, or other lien with respect to which the
165	tax was paid is subsequently recorded, a notation reflecting the
166	prior payment of the tax must be made upon the mortgage or other
167	lien.
168	2.  Notwithstanding paragraph (a), if funds are designated
169	on a closing statement as tax collected from the purchaser, but
170	the mortgage, deed of trust, or other lien with respect to which
171	the tax was collected has not been recorded or filed in this
172	state, the tax must be paid to the department on or before the
173	20th day of the month following the month in which the funds are
174	available for release from escrow, unless the funds have been
175	refunded to the purchaser.
176	(c)  The department may adopt rules to administer the
177	method for reporting tax due under this subsection.
178	Section 4.  Subsection (10) is added to section 201.02,
179	Florida Statutes, to read:
180	201.02  Tax on deeds and other instruments relating to real
181	property or interests in real property.--
182	(10)(a)  In recognition of the special escrow requirements
183	that apply to sales of timeshare interests in timeshare plans
184	pursuant to s. 721.08, tax on deeds or other instruments
185	conveying any interest in real property in this state which are
186	executed in conjunction with the sale by a developer of a
187	timeshare interest in a timeshare plan is due and payable on the
188	earlier of the date on which:
189	1.  The deed or other instrument conveying the interest in
190	real property in this state is recorded; or
191	2.  All of the conditions precedent to the release of the
192	purchaser's escrowed funds or other property pursuant to s.
193	721.08(2)(c) have been met, regardless of whether the developer
194	has posted an alternative assurance. Tax due pursuant to this
195	subparagraph is due and payable on or before the 20th day of the
196	month following the month in which these conditions were met.
197	(b)1.  If tax has been paid to the department pursuant to
198	subparagraph (a)2. and the deed or other instrument conveying
199	the interest in real property in this state with respect to
200	which the tax was paid is subsequently recorded, a notation
201	reflecting the prior payment of the tax must be made upon the
202	deed or other instrument conveying the interest in real property
203	in this state.
204	2.  Notwithstanding paragraph (a), if funds are designated
205	on a closing statement as tax collected from the purchaser but a
206	default or cancellation occurs pursuant to s. 721.08(2)(a) or s.
207	721.08(2)(b) and no deed or other instrument conveying interest
208	in real property in this state has been recorded or delivered to
209	the purchaser, the tax must be paid to the department on or
210	before the 20th day of the month following the month in which
211	the funds are available for release from escrow unless the funds
212	have been refunded to the purchaser.
213	(c)  The department may adopt rules to administer the
214	method for reporting tax due under this subsection.
215	Section 5.  Subsection (8) is added to section 201.08,
216	Florida Statutes, to read:
217	201.08  Tax on promissory or nonnegotiable notes, written
218	obligations to pay money, or assignments of wages or other
219	compensation; exception.--
220	(8)(a)  In recognition of the special escrow requirements
221	that apply to sales of timeshare interests in timeshare plans
222	pursuant to s. 721.08, tax on notes or other written obligations
223	and mortgages or other evidences of indebtedness executed in
224	conjunction with the sale by a developer of a timeshare interest
225	in a timeshare plan is due and payable on the earlier of the
226	date on which:
227	1.  The note, other written obligation, mortgage, or other
228	evidence of indebtedness is recorded or filed in this state; or
229	2.  All of the conditions precedent to the release of the
230	purchaser's escrowed funds or other property pursuant to s.
231	721.08(2)(c) have been met, regardless of whether the developer
232	has posted an alternative assurance. Tax due under this
233	subparagraph is due and payable on or before the 20th day of the
234	month following the month in which these conditions were met.
235	(b)1.  If tax has been paid to the department pursuant to
236	subparagraph (a)2. and the note, other written obligation,
237	mortgage, or other evidence of indebtedness with respect to
238	which the tax was paid is subsequently recorded or filed in this
239	state, a notation reflecting the prior payment of the tax must
240	be made upon the note, other written obligation, mortgage, or
241	other evidence of indebtedness recorded or filed in this state.
242	2.  Notwithstanding paragraph (a), if funds are designated
243	on a closing statement as tax collected from the purchaser, but
244	the note, other written obligation, mortgage, or other evidence
245	of indebtedness with respect to which the tax was collected has
246	not been recorded or filed in this state, the tax shall be paid
247	to the department on or before the 20th day of the month
248	following the month in which the funds are available for release
249	from escrow, unless the funds have been refunded to the
250	purchaser.
251	(c)  The department may adopt rules to administer the
252	method for reporting tax due under this subsection.
253	Section 6.  Paragraph (a) of subsection (15) of section
254	202.11, Florida Statutes, is amended to read:
255	202.11  Definitions.--As used in this chapter:
256	(15)  "Service address" means:
257	(a)  Except as otherwise provided in this section:,
258	1.  The location of the communications equipment from which
259	communications services originate or at which communications
260	services are received by the customer;.
261	2.  In the case of a communications service paid through a
262	credit or payment mechanism that does not relate to a service
263	address, such as a bank, travel, debit, or credit card, and in
264	the case of third-number and calling-card calls, the term
265	"service address" means is the address of the central office, as
266	determined by the area code and the first three digits of the
267	seven-digit originating telephone number; or.
268	3.  If the location of the equipment described in
269	subparagraph 1. is not known and subparagraph 2. is
270	inapplicable, the term "service address" means the location of
271	the customer's primary use of the communications service. For
272	the purposes of this subparagraph, the location of the
273	customer's primary use of a communications service is the
274	residential street address or the business street address of the
275	customer.
276	Section 7.  Subsection (6) is added to section 206.09,
277	Florida Statutes, to read:
278	206.09  Reports from carriers transporting motor fuel or
279	similar products.--
280	(6)  All moneys derived from the penalties imposed by this
281	section shall be deposited into the Fuel Tax Collection Trust
282	Fund and allocated in the same manner as provided by s. 206.875.
283	Section 8.  Subsection (4) is added to section 206.095,
284	Florida Statutes, to read:
285	206.095  Reports from terminal operators.--
286	(4)  All moneys derived from the penalties imposed by this
287	section shall be deposited into the Fuel Tax Collection Trust
288	Fund and allocated in the same manner as provided by s. 206.875.
289	Section 9.  Subsection (6) is added to section 206.14,
290	Florida Statutes, to read:
291	206.14  Inspection of records; audits; hearings; forms;
292	rules and regulations.--
293	(6)  All moneys derived from the penalties imposed by this
294	section shall be deposited into the Fuel Tax Collection Trust
295	Fund and allocated in the same manner as provided by s. 206.875.
296	Section 10.  Subsection (1) of section 206.27, Florida
297	Statutes, is amended to read:
298	206.27  Records and files as public records.--
299	(1)  The records and files in the office of the department
300	appertaining to parts I and II of this chapter shall be
301	available in Tallahassee to the public at any time during
302	business hours. The department shall prepare and make available
303	a list each month of all current licensed terminal suppliers,
304	importers, exporters, and wholesalers which also shall include
305	all new licenses issued and all licenses canceled during the
306	past 12 months, and mail a copy thereof to each licensee. Such
307	list shall be used to verify license numbers of purchasers
308	issuing exemption certificates or affidavits.
309	Section 11.  Subsection (3) is added to section 206.485,
310	Florida Statutes, to read:
311	206.485  Tracking system reporting requirements.--
312	(3)  All moneys derived from the penalties imposed by this
313	section shall be deposited into the Fuel Tax Collection Trust
314	Fund and allocated in the same manner as provided by s. 206.875.
315	Section 12.  Paragraph (a) of subsection (1) of section
316	212.05, Florida Statutes, is amended to read:
317	212.05  Sales, storage, use tax.--It is hereby declared to
318	be the legislative intent that every person is exercising a
319	taxable privilege who engages in the business of selling
320	tangible personal property at retail in this state, including
321	the business of making mail order sales, or who rents or
322	furnishes any of the things or services taxable under this
323	chapter, or who stores for use or consumption in this state any
324	item or article of tangible personal property as defined herein
325	and who leases or rents such property within the state.
326	(1)  For the exercise of such privilege, a tax is levied on
327	each taxable transaction or incident, which tax is due and
328	payable as follows:
329	(a)1.a.  At the rate of 6 percent of the sales price of
330	each item or article of tangible personal property when sold at
331	retail in this state, computed on each taxable sale for the
332	purpose of remitting the amount of tax due the state, and
333	including each and every retail sale.
334	b.  Each occasional or isolated sale of an airplane
335	aircraft, boat, mobile home, or motor vehicle of a class or type
336	which is required to be registered, licensed, titled, or
337	documented in this state or by the United States Government
338	shall be subject to tax at the rate provided in this paragraph.
339	The department shall by rule adopt any nationally recognized
340	publication for valuation of used motor vehicles as the
341	reference price list for any used motor vehicle which is
342	required to be licensed pursuant to s. 320.08(1), (2), (3)(a),
343	(b), (c), or (e), or (9).  If any party to an occasional or
344	isolated sale of such a vehicle reports to the tax collector a
345	sales price which is less than 80 percent of the average loan
346	price for the specified model and year of such vehicle as listed
347	in the most recent reference price list, the tax levied under
348	this paragraph shall be computed by the department on such
349	average loan price unless the parties to the sale have provided
350	to the tax collector an affidavit signed by each party, or other
351	substantial proof, stating the actual sales price.  Any party to
352	such sale who reports a sales price less than the actual sales
353	price is guilty of a misdemeanor of the first degree, punishable
354	as provided in s. 775.082 or s. 775.083.  The department shall
355	collect or attempt to collect from such party any delinquent
356	sales taxes.  In addition, such party shall pay any tax due and
357	any penalty and interest assessed plus a penalty equal to twice
358	the amount of the additional tax owed.  Notwithstanding any
359	other provision of law, the Department of Revenue may waive or
360	compromise any penalty imposed pursuant to this subparagraph.
361	2.  This paragraph does not apply to the sale of a boat or
362	airplane by or through a registered dealer under this chapter to
363	a purchaser who, at the time of taking delivery, is a
364	nonresident of this state, does not make his or her permanent
365	place of abode in this state, and is not engaged in carrying on
366	in this state any employment, trade, business, or profession in
367	which the boat or airplane will be used in this state, or is a
368	corporation none of the officers or directors of which is a
369	resident of, or makes his or her permanent place of abode in,
370	this state, or is a noncorporate entity that has no individual
371	vested with authority to participate in the management,
372	direction, or control of the entity's affairs who is a resident
373	of, or makes his or her permanent abode in, this state. For
374	purposes of this exemption, either a registered dealer acting on
375	his or her own behalf as seller, a registered dealer acting as
376	broker on behalf of a seller, or a registered dealer acting as
377	broker on behalf of the purchaser may be deemed to be the
378	selling dealer. This exemption shall not be allowed unless:
379	a.  The purchaser removes a qualifying boat, as described
380	in sub-subparagraph f., from the state within 90 days after the
381	date of purchase or the purchaser removes a nonqualifying boat
382	or an airplane from this state within 10 days after the date of
383	purchase or, when the boat or airplane is repaired or altered,
384	within 20 days after completion of the repairs or alterations;
385	b.  The purchaser, within 30 days from the date of
386	departure, shall provide the department with written proof that
387	the purchaser licensed, registered, titled, or documented the
388	boat or airplane outside the state. If such written proof is
389	unavailable, within 30 days the purchaser shall provide proof
390	that the purchaser applied for such license, title,
391	registration, or documentation.  The purchaser shall forward to
392	the department proof of title, license, registration, or
393	documentation upon receipt.
394	c.  The purchaser, within 10 days of removing the boat or
395	airplane from Florida, shall furnish the department with proof
396	of removal in the form of receipts for fuel, dockage, slippage,
397	tie-down, or hangaring from outside of Florida.  The information
398	so provided must clearly and specifically identify the boat or
399	aircraft;
400	d.  The selling dealer, within 5 days of the date of sale,
401	shall provide to the department a copy of the sales invoice,
402	closing statement, bills of sale, and the original affidavit
403	signed by the purchaser attesting that he or she has read the
404	provisions of this section;
405	e.  The seller makes a copy of the affidavit a part of his
406	or her record for as long as required by s. 213.35; and
407	f.  Unless the nonresident purchaser of a boat of 5 net
408	tons of admeasurement or larger intends to remove the boat from
409	this state within 10 days after the date of purchase or when the
410	boat is repaired or altered, within 20 days after completion of
411	the repairs or alterations, the nonresident purchaser shall
412	apply to the selling dealer for a decal which authorizes 90 days
413	after the date of purchase for removal of the boat.  The
414	department is authorized to issue decals in advance to dealers.
415	The number of decals issued in advance to a dealer shall be
416	consistent with the volume of the dealer's past sales of boats
417	which qualify under this sub-subparagraph.  The selling dealer
418	or his or her agent shall mark and affix the decals to
419	qualifying boats in the manner prescribed by the department,
420	prior to delivery of the boat.
421	(I)  The department is hereby authorized to charge dealers
422	a fee sufficient to recover the costs of decals issued.
423	(II)  The proceeds from the sale of decals will be
424	deposited into the administrative trust fund.
425	(III)  Decals shall display information to identify the
426	boat as a qualifying boat under this sub-subparagraph,
427	including, but not limited to, the decal's date of expiration.
428	(IV)  The department is authorized to require dealers who
429	purchase decals to file reports with the department and may
430	prescribe all necessary records by rule. All such records are
431	subject to inspection by the department.
432	(V)  Any dealer or his or her agent who issues a decal
433	falsely, fails to affix a decal, mismarks the expiration date of
434	a decal, or fails to properly account for decals will be
435	considered prima facie to have committed a fraudulent act to
436	evade the tax and will be liable for payment of the tax plus a
437	mandatory penalty of 200 percent of the tax, and shall be liable
438	for fine and punishment as provided by law for a conviction of a
439	misdemeanor of the first degree, as provided in s. 775.082 or s.
440	775.083.
441	(VI)  Any nonresident purchaser of a boat who removes a
442	decal prior to permanently removing the boat from the state, or
443	defaces, changes, modifies, or alters a decal in a manner
444	affecting its expiration date prior to its expiration, or who
445	causes or allows the same to be done by another, will be
446	considered prima facie to have committed a fraudulent act to
447	evade the tax and will be liable for payment of the tax plus a
448	mandatory penalty of 200 percent of the tax, and shall be liable
449	for fine and punishment as provided by law for a conviction of a
450	misdemeanor of the first degree, as provided in s. 775.082 or s.
451	775.083.
452	(VII)  The department is authorized to adopt rules
453	necessary to administer and enforce this subparagraph and to
454	publish the necessary forms and instructions.
455	(VIII)  The department is hereby authorized to adopt
456	emergency rules pursuant to s. 120.54(4) to administer and
457	enforce the provisions of this subparagraph.
458
459	If the purchaser fails to remove the qualifying boat from this
460	state within 90 days after purchase or a nonqualifying boat or
461	an airplane from this state within 10 days after purchase or,
462	when the boat or airplane is repaired or altered, within 20 days
463	after completion of such repairs or alterations, or permits the
464	boat or airplane to return to this state within 6 months from
465	the date of departure, or if the purchaser fails to furnish the
466	department with any of the documentation required by this
467	subparagraph within the prescribed time period, the purchaser
468	shall be liable for use tax on the cost price of the boat or
469	airplane and, in addition thereto, payment of a penalty to the
470	Department of Revenue equal to the tax payable.  This penalty
471	shall be in lieu of the penalty imposed by s. 212.12(2) and is
472	mandatory and shall not be waived by the department.  The 90-day
473	period following the sale of a qualifying boat tax exempt to a
474	nonresident may not be tolled for any reason. Notwithstanding
475	other provisions of this paragraph to the contrary, an aircraft
476	purchased in this state under the provisions of this paragraph
477	may be returned to this state for repairs within 6 months after
478	the date of its departure without being in violation of the law
479	and without incurring liability for the payment of tax or
480	penalty on the purchase price of the aircraft if the aircraft is
481	removed from this state within 20 days after the completion of
482	the repairs and if such removal can be demonstrated by invoices
483	for fuel, tie-down, hangar charges issued by out-of-state
484	vendors or suppliers, or similar documentation.
485	Section 13.  Paragraph (e) of subsection (1) of section
486	212.06, Florida Statutes, is amended to read:
487	212.06  Sales, storage, use tax; collectible from dealers;
488	"dealer" defined; dealers to collect from purchasers;
489	legislative intent as to scope of tax.--
490	(1)
491	(e)1.  Notwithstanding any other provision of this chapter,
492	tax shall not be imposed on any vessel registered under pursuant
493	to s. 328.52 by a vessel dealer or vessel manufacturer with
494	respect to a vessel used solely for demonstration, sales
495	promotional, or testing purposes. The term "promotional
496	purposes" shall include, but not be limited to, participation in
497	fishing tournaments.  For the purposes of this paragraph,
498	"promotional purposes" means the entry of the vessel in a
499	marine-related event where prospective purchasers would be in
500	attendance, where the vessel is entered in the name of the
501	dealer or manufacturer, and where the vessel is clearly marked
502	as for sale, on which vessel the name of the dealer or
503	manufacturer is clearly displayed, and which vessel has never
504	been transferred into the dealer's or manufacturer's accounting
505	books from an inventory item to a capital asset for depreciation
506	purposes.
507	2.  The provisions of this paragraph do not apply to any
508	vessel when used for transporting persons or goods for
509	compensation; when offered, let, or rented to another for
510	consideration; when offered for rent or hire as a means of
511	transportation for compensation; or when offered or used to
512	provide transportation for persons solicited through personal
513	contact or through advertisement on a "share expense" basis.
514	3.  Notwithstanding any other provision of this chapter,
515	tax may not be imposed on any vessel imported into this state
516	for the sole purpose of being offered for sale at retail by a
517	yacht broker or yacht dealer registered in this state if the
518	vessel remains under the care, custody, and control of the
519	registered broker or dealer and the owner of the vessel does not
520	make personal use of the vessel during that time. The provisions
521	of this chapter govern the taxability of any sale or use of the
522	vessel subsequent to its importation under this provision.
523	Section 14.  Paragraph (e) of subsection (4) of section
524	212.11, Florida Statutes, is amended to read:
525	212.11  Tax returns and regulations.--
526	(4)
527	(e)  The penalty provisions of this chapter, except s.
528	212.12(2)(f)(e), apply to the provisions of this subsection.
529	Section 15.  Present paragraph (e) of subsection (2) of
530	section 212.12, Florida Statutes, is redesignated as paragraph
531	(f), present paragraph (f) of that subsection is redesignated as
532	paragraph (g) and amended, and a new paragraph (e) is added to
533	that subsection, to read:
534	212.12  Dealer's credit for collecting tax; penalties for
535	noncompliance; powers of Department of Revenue in dealing with
536	delinquents; brackets applicable to taxable transactions;
537	records required.--
538	(2)
539	(e)  A person who willfully attempts in any manner to evade
540	any tax, surcharge, or fee imposed under this chapter or the
541	payment thereof is, in addition to any other penalties provided
542	by law, liable for a specific penalty in the amount of 100
543	percent of the tax, surcharge, or fee and commits a felony of
544	the third degree, punishable as provided in s. 775.082, s.
545	775.083, or s. 775.084.
546	(g)(f)  A dealer who files Dealers filing a consolidated
547	return pursuant to s. 212.11(1)(e) is shall be subject to the
548	penalty established in paragraph (f) (e) unless the dealer has
549	paid the required estimated tax for his or her consolidated
550	return as a whole without regard to each location. If the dealer
551	fails to pay the required estimated tax for his or her
552	consolidated return as a whole, each filing location shall stand
553	on its own with respect to calculating penalties pursuant to
554	paragraph (f) (e).
555	Section 16.  Paragraph (l) of subsection (7) of section
556	213.053, Florida Statutes, is amended to read:
557	213.053  Confidentiality and information sharing.--
558	(7)  Notwithstanding any other provision of this section,
559	the department may provide:
560	(l)  Information relative to chapter 212 and the Bill of
561	Lading Program to the Office of Agriculture Law Enforcement of
562	the Department of Agriculture and Consumer Services in the
563	conduct of its official duties the Bill of Lading Program. This
564	information is limited to the business name and whether the
565	business is in compliance with chapter 212.
566	Section 17.  Subsection (10) of section 213.21, Florida
567	Statutes, is amended to read:
568	213.21  Informal conferences; compromises.--
569	(10)(a)  Effective July 1, 2003, Notwithstanding any other
570	provision of law and solely for the purpose of administering the
571	taxes tax imposed by ss. 125.0104 and 125.0108 and chapter 212,
572	except s. 212.0606, under the circumstances set forth in this
573	subsection, the department shall settle or compromise a
574	taxpayer's liability for penalty without requiring the taxpayer
575	to submit a written request for compromise or settlement.
576	(b)  For taxpayers who file returns and remit tax on a
577	monthly basis:
578	1.  Any penalty related to a noncompliant filing event
579	shall be settled or compromised if the taxpayer has:
580	a.  No noncompliant filing event in the immediately
581	preceding 12-month period and no unresolved chapter 212
582	liability under s. 125.0104, s. 125.0108, or chapter 212
583	resulting from a noncompliant filing event; or
584	b.  One noncompliant filing event in the immediately
585	preceding 12-month period, resolution of the current
586	noncompliant filing event through payment of tax and interest
587	and the filing of a return within 30 days after notification by
588	the department, and no unresolved chapter 212 liability under s.
589	125.0104, s. 125.0108, or chapter 212 resulting from a
590	noncompliant filing event.
591	2.  If a taxpayer has two or more noncompliant filing
592	events in the immediately preceding 12-month period, the
593	taxpayer shall be liable, absent a showing by the taxpayer that
594	the noncompliant filing event was due to extraordinary
595	circumstances, for the penalties provided in s. 125.0104 or s.
596	125.0108 and s. 212.12, including loss of collection allowance,
597	and shall be reported to a credit bureau.
598	(c)  For taxpayers who file returns and remit tax on a
599	quarterly basis, any penalty related to a noncompliant filing
600	event shall be settled or compromised if the taxpayer has no
601	noncompliant filing event in the immediately preceding 12-month
602	period and no unresolved chapter 212 liability under s.
603	125.0104, s. 125.0108, or chapter 212 resulting from a
604	noncompliant filing event.
605	(d)  For purposes of this subsection:
606	1.  "Noncompliant filing event" means a failure to timely
607	file a complete and accurate return required under s. 125.0104,
608	s. 125.0108, or chapter 212 or a failure to timely pay the
609	amount of tax reported on a return required by s. 125.0104, s.
610	125.0108, or chapter 212.
611	2.  "Extraordinary circumstances" means the occurrence of
612	events beyond the control of the taxpayer, such as, but not
613	limited to, the death of the taxpayer, acts of war or terrorism,
614	natural disasters, fire, or other casualty, or the nonfeasance
615	or misfeasance of the taxpayer's employees or representatives
616	responsible for compliance with s. 125.0104, s. 125.0108, or the
617	provisions of chapter 212. With respect to the acts of an
618	employee or representative, the taxpayer must show that the
619	principals of the business lacked actual knowledge of the
620	noncompliance and that the noncompliance was resolved within 30
621	days after actual knowledge.
622	Section 18.  The amendment to section 213.21(10), Florida
623	Statutes, made by this act, shall operate retroactively to July
624	1, 2003.
625	Section 19.  Subsections (1) and (2) of section 213.27,
626	Florida Statutes, are amended to read:
627	213.27  Contracts with debt collection agencies and certain
628	vendors.--
629	(1)  The Department of Revenue may, for the purpose of
630	collecting any delinquent taxes due from a taxpayer, including
631	taxes for which a bill or notice has been generated, contract
632	with any debt collection agency or attorney doing business
633	within or without this state for the collection of such
634	delinquent taxes including penalties and interest thereon. The
635	department may also share confidential information pursuant to
636	the contract necessary for the collection of delinquent taxes
637	and taxes for which a billing or notice has been generated.
638	Contracts will be made pursuant to chapter 287. The taxpayer
639	must be notified by mail by the department, its employees, or
640	its authorized representative at least 30 days prior to
641	commencing any litigation to recover any delinquent taxes. The
642	taxpayer must be notified by mail by the department at least 30
643	days prior to the initial assignment by the department of the
644	taxpayer's account for assigning the collection of any taxes by
645	to the debt collection agency.
646	(2)  The department may enter into contracts with any
647	individual or business for the purpose of identifying intangible
648	personal property tax liability. Contracts may provide for the
649	identification of assets subject to the tax on intangible
650	personal property, the determination of value of such property,
651	the requirement for filing a tax return and the collection of
652	taxes due, including applicable penalties and interest thereon.
653	The department may share confidential information pursuant to
654	the contract necessary for the identification of taxable
655	intangible personal property. Contracts shall be made pursuant
656	to chapter 287. The taxpayer must be notified by mail by the
657	department at least 30 days prior to the department assigning
658	identification of intangible personal property to an individual
659	or business.
660	Section 20.  Subsection (2) of section 215.26, Florida
661	Statutes, is amended to read:
662	215.26  Repayment of funds paid into State Treasury through
663	error.--
664	(2)  Application for refunds as provided by this section
665	must be filed with the Chief Financial Officer, except as
666	otherwise provided in this subsection, within 3 years after the
667	right to the refund has accrued or else the right is barred.
668	Except as provided in chapter 198, and s. 220.23, and s.
669	624.50921, an application for a refund of a tax enumerated in s.
670	72.011, which tax was paid after September 30, 1994, and before
671	July 1, 1999, must be filed with the Chief Financial Officer
672	within 5 years after the date the tax is paid, and within 3
673	years after the date the tax was paid for taxes paid on or after
674	July 1, 1999. The Chief Financial Officer may delegate the
675	authority to accept an application for refund to any state
676	agency, or the judicial branch, vested by law with the
677	responsibility for the collection of any tax, license, or
678	account due. The application for refund must be on a form
679	approved by the Chief Financial Officer and must be supplemented
680	with additional proof the Chief Financial Officer deems
681	necessary to establish the claim; provided, the claim is not
682	otherwise barred under the laws of this state. Upon receipt of
683	an application for refund, the judicial branch or the state
684	agency to which the funds were paid shall make a determination
685	of the amount due. If an application for refund is denied, in
686	whole or in part, the judicial branch or such state agency shall
687	notify the applicant stating the reasons therefor. Upon approval
688	of an application for refund, the judicial branch or such state
689	agency shall furnish the Chief Financial Officer with a properly
690	executed voucher authorizing payment.
691	Section 21.  Effective for policies issued or renewed on or
692	after January 1, 2006, section 252.372, Florida Statutes, is
693	amended to read:
694	252.372  Imposition and collection of surcharge.--In order
695	to provide funds for emergency management, preparedness, and
696	assistance, an annual surcharge of $2 per policy shall be
697	imposed on every homeowner's, mobile home owner's, tenant
698	homeowner's, and condominium unit owner's policy, and an annual
699	$4 surcharge shall be imposed on every commercial fire,
700	commercial multiple peril, and business owner's property
701	insurance policy, issued or renewed on or after May 1, 1993. The
702	surcharge shall be paid by the policyholder to the insurer.  The
703	insurer shall collect the surcharge and remit it to the
704	Department of Revenue, which shall collect, administer, audit,
705	and enforce the surcharge pursuant to s. 624.5092.  The
706	surcharge is not to be considered premiums of the insurer;
707	however, nonpayment of the surcharge by the insured may be a
708	valid reason for cancellation of the policy. For those policies
709	in which the surplus lines tax and the service fee are collected
710	and remitted to the Florida Surplus Lines Service Office as
711	created under s. 626.921, the surcharge must be remitted to the
712	service office at the same time as the surplus lines tax is
713	remitted. All penalties for failure to remit the surplus lines
714	tax and service fee are applicable for those surcharges required
715	to be remitted to the service office. The service office shall
716	deposit all surcharges that it collects into the Emergency
717	Management, Preparedness, and Assistance Trust Fund at least
718	monthly. All proceeds of the surcharge shall be deposited in the
719	Emergency Management, Preparedness, and Assistance Trust Fund
720	and may not be used to supplant existing funding.
721	Section 22.  Effective January 1, 2006, present paragraphs
722	(g), (h), (i), and (j) of subsection (3) of section 443.131,
723	Florida Statutes, are redesignated as paragraphs (h), (i), (j),
724	and (k), respectively, and a new paragraph (g) is added to said
725	subsection to read:
726	443.131  Contributions.--
727	(3)  VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
728	EXPERIENCE.--
729	(g)  Notwithstanding any other provision of law, the
730	following conditions apply to the assignment of rates and to
731	transfers of experience:
732	1.a.  If an employer transfers its trade or business, or a
733	portion thereof, to another employer and, at the time of the
734	transfer, there is any common ownership, management, or control
735	of the two employers, the unemployment experience attributable
736	to the transferred trade or business shall be transferred to the
737	employer to whom the business is so transferred. The rates of
738	both employers shall be recalculated and made effective as of
739	the beginning of the calendar quarter immediately following the
740	date of the transfer of the trade or business. However, if the
741	transfer occurred on the first day of a calendar quarter, the
742	rate shall be recalculated as of that date.
743	b.  If, following a transfer of experience under sub-
744	subparagraph 1.a., the Agency for Workforce Innovation or the
745	tax collection service provider determines that a substantial
746	purpose of the transfer of trade or business was to obtain a
747	reduced liability for contributions, the experience rating
748	account of the employers involved must be combined into a single
749	account, and a single rate must be assigned to the account.
750	2.  If a person is not an employer under this chapter at
751	the time it acquires the trade or business of an employer, the
752	unemployment experience of the acquired business shall not be
753	transferred to the person if the Agency for Workforce Innovation
754	or the tax collection service provider finds that the person
755	acquired the business solely or primarily for the purpose of
756	obtaining a lower rate of contributions. Instead, the person
757	shall be assigned the new employer rate under paragraph (2)(a).
758	In determining whether the business was acquired solely or
759	primarily for the purpose of obtaining a lower rate of
760	contributions, the tax collection service provider shall
761	consider:
762	a.  Whether the person continued the business enterprise of
763	the acquired business and, if so, how long the business
764	enterprise was continued; or
765	b.  Whether a substantial number of new employees were
766	hired to perform duties unrelated to the business activity
767	conducted before the acquisition.
768	3.a.  A person who knowingly violates or attempts to
769	violate subparagraph 1. or subparagraph 2. or any other
770	provision of this chapter relating to determining the assignment
771	of a contribution rate or a person who knowingly advises another
772	person to violate the law, is subject to the following
773	penalties:
774	(I)  If the person is an employer, he or she shall be
775	assigned the highest rate assignable under this chapter for the
776	rate year during which the violation or attempted violation
777	occurred and for the 3 rate years immediately following this
778	rate year. However, if the person's business is already at the
779	highest rate for any year or if the amount of increase in the
780	person's rate would be less than 2 percent for that year, a
781	penalty rate of contribution of 2 percent of taxable wages shall
782	be imposed for the year and the next 3 years.
783	(II)  If the person is not an employer, he or she is
784	subject to a civil monetary penalty of not more than $5,000. The
785	procedures for the assessment of a penalty must be in accordance
786	with the procedures set forth in s. 443.141(2) and (3) as
787	applied to the collection of the penalty. The proceeds from any
788	such penalty must be deposited in the penalty and interest
789	account established under s. 443.211(2).
790	b.  For the purposes of this paragraph, the term
791	"knowingly" means having actual knowledge of or acting with
792	deliberate ignorance or reckless disregard for the prohibition
793	involved.
794	c.  For the purposes of this paragraph, the term "violates
795	or attempts to violate" includes, but is not limited to, intent
796	to evade, misrepresent, or willfully nondisclose.
797	d.  In addition to the penalty imposed by sub-subparagraph
798	a., a violation of this paragraph is a felony of the third
799	degree, punishable as provided in s. 775.082, s. 775.083, or s.
800	775.084.
801	4.  The Agency for Workforce Innovation and the tax
802	collection service provider shall establish procedures to
803	identify the transfer or acquisition of a business for the
804	purposes of this paragraph and shall adopt any rules necessary
805	to administer this paragraph.
806	5.  For the purposes of this paragraph, the term:
807	a.  "Person" has the meaning given to the term by s.
808	7701(a)(1) of the Internal Revenue Code of 1986; and
809	b.  "Trade or business" includes the employer's workforce.
810	6.  This paragraph shall be interpreted and applied in such
811	a manner as to meet the minimum requirements contained in any
812	guidance or regulations issued by the United States Department
813	of Labor.
814	Section 23.  Paragraph (a) of subsection (2) and paragraph
815	(a) of subsection (3) of section 443.141, Florida Statutes, are
816	amended to read:
817	443.141  Collection of contributions and reimbursements.--
818	(2)  REPORTS, CONTRIBUTIONS, APPEALS.--
819	(a)  Failure to make reports and pay contributions.--If an
820	employing unit determined by the tax collection service provider
821	to be an employer subject to this chapter fails to make and file
822	any report as and when required by this chapter or by any rule
823	of the Agency for Workforce Innovation or the state agency
824	providing tax collection services, for the purpose of
825	determining the amount of contributions due by the employer
826	under this chapter, or if any filed report is found by the
827	service provider to be incorrect or insufficient, and the
828	employer, after being notified in writing by the service
829	provider to file the report, or a corrected or sufficient
830	report, as applicable, fails to file the report within 15 days
831	after the date of the mailing of the notice, the tax collection
832	service provider may:
833	1.  Determine the amount of contributions due from the
834	employer based on the information readily available to it, which
835	determination is deemed to be prima facie correct;
836	2.  Assess the employer the amount of contributions
837	determined to be due; and
838	3.  Immediately notify the employer by registered or
839	certified mail of the determination and assessment including
840	penalties as provided in this chapter, if any, added and
841	assessed, and demand payment together with interest on the
842	amount of contributions from the date that amount was due and
843	payable.
844	(3)  COLLECTION PROCEEDINGS.--
845	(a)  Lien for payment of contributions or reimbursements.--
846	1.  There is created a lien in favor of the tax collection
847	service provider upon all the property, both real and personal,
848	of any employer liable for payment of any contribution or
849	reimbursement levied and imposed under this chapter for the
850	amount of the contributions or reimbursements due, together with
851	interest, costs, and penalties. If any contribution or
852	reimbursement imposed under this chapter or any portion of that
853	contribution, reimbursement, interest, or penalty is not paid
854	within 60 days after becoming delinquent, the tax collection
855	service provider may subsequently issue a notice of lien that
856	may be filed in the office of the clerk of the circuit court of
857	any county in which the delinquent employer owns property or has
858	conducted business. The notice of lien must include the periods
859	for which the contributions, reimbursements, interest, or
860	penalties are demanded and the amounts due. A copy of the notice
861	of lien must be mailed to the employer at her or his last known
862	address by registered mail. The notice of lien may not be issued
863	and recorded until 15 days after the date the assessment becomes
864	final under subsection (2). Upon presentation of the notice of
865	lien, the clerk of the circuit court shall record it in a book
866	maintained for that purpose, and the amount of the notice of
867	lien, together with the cost of recording and interest accruing
868	upon the amount of the contribution or reimbursement, becomes a
869	lien upon the title to and interest, whether legal or equitable,
870	in any real property, chattels real, or personal property of the
871	employer against whom the notice of lien is issued, in the same
872	manner as a judgment of the circuit court docketed in the office
873	of the circuit court clerk, with execution issued to the sheriff
874	for levy. This lien is prior, preferred, and superior to all
875	mortgages or other liens filed, recorded, or acquired after the
876	notice of lien is filed. Upon the payment of the amounts due, or
877	upon determination by the tax collection service provider that
878	the notice of lien was erroneously issued, the lien is satisfied
879	when the service provider acknowledges in writing that the lien
880	is fully satisfied. A lien's satisfaction does not need to be
881	acknowledged before any notary or other public officer, and the
882	signature of the director of the tax collection service provider
883	or his or her designee is conclusive evidence of the
884	satisfaction of the lien, which satisfaction shall be recorded
885	by the clerk of the circuit court who receives the fees for
886	those services.
887	2.  The tax collection service provider may subsequently
888	issue a warrant directed to any sheriff in this state,
889	commanding him or her to levy upon and sell any real or personal
890	property of the employer liable for any amount under this
891	chapter within his or her jurisdiction, for payment, with the
892	added penalties and interest and the costs of executing the
893	warrant, together with the costs of the clerk of the circuit
894	court in recording and docketing the notice of lien, and to
895	return the warrant to the service provider with payment. The
896	warrant may only be issued and enforced for all amounts due to
897	the tax collection service provider on the date the warrant is
898	issued, together with interest accruing on the contribution or
899	reimbursement due from the employer to the date of payment at
900	the rate provided in this section. In the event of sale of any
901	assets of the employer, however, priorities under the warrant
902	shall be determined in accordance with the priority established
903	by any notices of lien filed by the tax collection service
904	provider and recorded by the clerk of the circuit court. The
905	sheriff shall execute the warrant in the same manner prescribed
906	by law for executions issued by the clerk of the circuit court
907	for judgments of the circuit court. The sheriff is entitled to
908	the same fees for executing the warrant as for a writ of
909	execution out of the circuit court, and these fees must be
910	collected in the same manner.
911	Section 24.  Paragraph (b) of subsection (5) of section
912	624.509, Florida Statutes, is amended to read:
913	624.509  Premium tax; rate and computation.--
914	(5)  There shall be allowed a credit against the net tax
915	imposed by this section equal to 15 percent of the amount paid
916	by the insurer in salaries to employees located or based within
917	this state and who are covered by the provisions of chapter 443.
918	For purposes of this subsection:
919	(b)  The term "employees" does not include independent
920	contractors or any person whose duties require that the person
921	hold a valid license under the Florida Insurance Code, except
922	adjusters, managing general agents, and service representatives,
923	as persons defined in s. 626.015(1), (14), and (16).
924	Section 25.  Section 624.50921, Florida Statutes, is
925	created to read:
926	624.50921  Adjustments.--
927	(1)  If a taxpayer is required to amend its corporate
928	income tax liability under chapter 220 or the taxpayer receives
929	a refund of its workers' compensation administrative assessment
930	paid under chapter 440, the taxpayer shall file an amended
931	insurance premium tax return not later than 60 days after such
932	an occurrence.
933	(2)  If an amended insurance premium tax return is required
934	under subsection (1), notwithstanding any other provision of s.
935	95.091(3):
936	(a)  A notice of deficiency may be issued at any time
937	within 3 years after the date the amended insurance premium tax
938	return is given; or
939	(b)  If a taxpayer fails to file an amended insurance
940	premium tax return, a notice of deficiency may be issued at any
941	time.
942
943	The amount of any proposed assessment set forth in such a notice
944	of deficiency shall be limited to the amount of any deficiency
945	resulting under this code from recomputation of the taxpayer's
946	insurance premium tax and retaliatory tax for the taxable year
947	after giving effect only to the change in corporate income tax
948	paid and the change in the amount of the workers' compensation
949	administrative assessment paid. Interest in accordance with s.
950	624.5092 is due on the amount of any deficiency from the date
951	fixed for filing the original insurance premium tax return for
952	the taxable year until the date of payment of the deficiency.
953	(3)  If an amended insurance premium tax return is required
954	by subsection (1), a claim for refund may be filed within 2
955	years after the date on which the amended insurance premium tax
956	return was due, regardless of whether such notice was given,
957	notwithstanding any other provision of s. 215.26. However, the
958	amount recoverable pursuant to such a claim shall be limited to
959	the amount of any overpayment resulting under this code from
960	recomputation of the taxpayer's insurance premium tax and
961	retaliatory tax for the taxable year after giving effect only to
962	the change in corporate income tax paid and the change in the
963	amount of the workers' compensation administrative assessment
964	paid.
965	Section 26.  Notwithstanding section 11 of chapter 2000-
966	312, Laws of Florida, s. 213.21, Florida Statutes, shall not
967	stand repealed on October 1, 2005, but is revived and readopted.
968	Section 27.  Except as otherwise expressly provided in this
969	act, this act shall take effect July 1, 2005.

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