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. 212.0305, F.S.;
29	permitting golf courses to be built with the proceeds of a
30	charter county convention development tax; amending s.
31	212.05, F.S.; clarifying the tax treatment of nonresident
32	purchasers of aircraft; amending s. 212.06, F.S.;
33	clarifying that sales tax is not due on any vessel
34	imported into this state for the sole purpose of being
35	offered for retail sale by a registered Florida yacht
36	broker or dealer under certain conditions; amending s.
37	212.11, F.S.; correcting a cross-reference; amending s.
38	212.12, F.S.; including in the definition of tax fraud
39	willful attempts to evade a tax, surcharge, or fee imposed
40	by chapter 212, F.S.; amending s. 213.053, F.S.;
41	authorizing expanded sharing of confidential information
42	between the Department of Revenue and the Department of
43	Agriculture and Consumer Services for the Bill of Lading
44	Program; amending s. 213.21, F.S.; specifying which taxes
45	qualify for the automatic penalty compromise or settlement
46	of liability; providing for retroactivity; amending s.
47	213.27, F.S.; clarifying that the notification by the
48	Department of Revenue to the taxpayer that the taxpayer's
49	account is being referred to a debt collection agency must
50	be at least 30 days before the referral; amending s.
51	215.26, F.S.; adding a cross-reference; amending s.
52	252.372, F.S.; authorizing the Florida Surplus Lines
53	Service Office to collect the Emergency Management,
54	Preparedness, and Assistance Trust Fund surcharge and
55	deposit the proceeds into the trust fund; amending s.
56	443.131, F.S.; requiring employers who transfer their
57	business to a related entity to retain their unemployment
58	experience history under certain circumstances; providing
59	penalties; amending s. 443.141, F.S.; authorizing the
60	Department of Revenue to send to employers by regular mail
61	notices of unemployment tax assessments and notices of the
62	filing of liens; creating s. 624.50921, F.S.; creating a
63	statute of limitations for assessments of the insurance
64	premium tax if the amount of corporate income tax or a
65	workers' compensation administrative assessment paid by
66	the insurer is adjusted through an amended return or
67	refund; amending s. 624.509, F.S.; providing for an
68	alternative method of calculating a tax credit against the
69	insurance premium tax for certain groups of affiliated
70	corporations; clarifying the definition of the term
71	"employees" for purposes of calculating such a credit;
72	allowing a salary credit for employees of a service
73	company subsidiary of a mutual insurance holding company;
74	providing an exception; authorizing the department to
75	adopt rules to administer such a credit; amending s.
76	624.5091, F.S., increasing the amount of tax credits
77	excluded from calculation of insurance retaliatory taxes;
78	providing an appropriation; providing legislative intent
79	regarding the meaning of the term "employees" for purposes
80	of determining the salary credit against the insurance
81	premium tax; reviving and readopting s. 213.21, F.S.,
82	relating to informal conference procedures within the
83	Department of Revenue; exempting from the documentary
84	stamp tax certain security agreements recorded in error or
85	by mistake; creating s. 196.1999, F.S.; providing
86	retroactivity; providing an exemption from ad valorem
87	taxes for certain space laboratories; repealing s.
88	196.1994, F.S., which expired effective July 1, 2004, and
89	which provided an exemption from ad valorem taxes for
90	certain space laboratories; amending s. 201.23, F.S.;
91	defining the terms "banking organization" and
92	"international banking transaction," relating to exemption
93	from certain excise taxes; providing effective dates.
94
95	Be It Enacted by the Legislature of the State of Florida:
96
97	Section 1.  Paragraph (a) of subsection (3) of section
98	95.091, Florida Statutes, is amended to read:
99	95.091  Limitation on actions to collect taxes.--
100	(3)(a)  With the exception of taxes levied under chapter
101	198 and tax adjustments made pursuant to ss. s. 220.23 and
102	624.50921, the Department of Revenue may determine and assess
103	the amount of any tax, penalty, or interest due under any tax
104	enumerated in s. 72.011 which it has authority to administer and
105	the Department of Business and Professional Regulation may
106	determine and assess the amount of any tax, penalty, or interest
107	due under any tax enumerated in s. 72.011 which it has authority
108	to administer:
109	1.a.  For taxes due before July 1, 1999, within 5 years
110	after the date the tax is due, any return with respect to the
111	tax is due, or such return is filed, whichever occurs later; and
112	for taxes due on or after July 1, 1999, within 3 years after the
113	date the tax is due, any return with respect to the tax is due,
114	or such return is filed, whichever occurs later;
115	b.  Effective July 1, 2002, notwithstanding sub-
116	subparagraph a., within 3 years after the date the tax is due,
117	any return with respect to the tax is due, or such return is
118	filed, whichever occurs later;
119	2.  For taxes due before July 1, 1999, within 6 years after
120	the date the taxpayer either makes a substantial underpayment of
121	tax, or files a substantially incorrect return;
122	3.  At any time while the right to a refund or credit of
123	the tax is available to the taxpayer;
124	4.  For taxes due before July 1, 1999, at any time after
125	the taxpayer has filed a grossly false return;
126	5.  At any time after the taxpayer has failed to make any
127	required payment of the tax, has failed to file a required
128	return, or has filed a fraudulent return, except that for taxes
129	due on or after July 1, 1999, the limitation prescribed in
130	subparagraph 1. applies if the taxpayer has disclosed in writing
131	the tax liability to the department before the department has
132	contacted the taxpayer; or
133	6.  In any case in which there has been a refund of tax
134	erroneously made for any reason:
135	a.  For refunds made before July 1, 1999, within 5 years
136	after making such refund; and
137	b.  For refunds made on or after July 1, 1999, within 3
138	years after making such refund,
139
140	or at any time after making such refund if it appears that any
141	part of the refund was induced by fraud or the misrepresentation
142	of a material fact.
143	Section 2.  Subsection (2) of section 198.32, Florida
144	Statutes, is amended to read:
145	198.32  Prima facie liability for tax.--
146	(2)  Whenever an estate is not subject to tax under this
147	chapter and is not required to file a return, the personal
148	representative may execute an affidavit attesting that the
149	estate is not taxable. The form of the affidavit shall be
150	prescribed by the department, and shall include, but not be
151	limited to, statements regarding the decedent's domicile and
152	whether a federal estate tax return will be filed, and
153	acknowledgment of the personal representative's personal
154	liability under s. 198.23. This affidavit shall be subject to
155	record and admissible in evidence to show nonliability for tax.
156	This subsection applies to all estates, regardless of the date
157	of death of the decedent.
158	Section 3.  Subsection (5) is added to section 199.135,
159	Florida Statutes, to read:
160	199.135  Due date and payment of nonrecurring tax.--The
161	nonrecurring tax imposed on notes, bonds, and other obligations
162	for payment of money secured by a mortgage, deed of trust, or
163	other lien evidenced by a written instrument presented for
164	recordation shall be due and payable when the instrument is
165	presented for recordation.  If there is no written instrument or
166	if it is not so presented within 30 days following creation of
167	the obligation, then the tax shall be due and payable within 30
168	days following creation of the obligation.
169	(5)(a)  In recognition of the special escrow requirements
170	that apply to sales of timeshare interests in timeshare plans
171	pursuant to s. 721.08, tax on notes or other obligations secured
172	by a mortgage, deed of trust, or other lien upon real property
173	situated in this state executed in conjunction with the sale by
174	a developer of a timeshare interest in a timeshare plan is due
175	and payable on the earlier of the date on which:
176	1.  The mortgage, deed of trust, or other lien is recorded;
177	or
178	2.  All of the conditions precedent to the release of  the
179	purchaser's escrowed funds or other property pursuant to  s.
180	721.08(2)(c) have been met, regardless of whether the developer
181	has posted an alternative assurance. Tax due under this
182	subparagraph is due and payable on or before the 20th day of the
183	month following the month in which these conditions were met.
184	(b)1.  If tax has been paid to the department under
185	subparagraph (a)2., and the note, other written obligation,
186	mortgage, deed of trust, or other lien with respect to which the
187	tax was paid is subsequently  recorded, a notation reflecting
188	the prior payment of the tax must be made upon the mortgage or
189	other lien.
190	2.  Notwithstanding paragraph (a), if funds are designated
191	on a closing statement as tax collected from the purchaser, but
192	the mortgage, deed of trust, or other lien with respect to which
193	the tax was collected has not been recorded or filed in this
194	state, the tax must be paid to the department on or before the
195	20th day of the month following the month in which the funds are
196	available for release from escrow, unless the funds have been
197	refunded to the purchaser.
198	(c)  The department may adopt rules to administer the
199	method for reporting tax due under this subsection.
200	Section 4.  Subsection (10) is added to section 201.02,
201	Florida Statutes, to read:
202	201.02  Tax on deeds and other instruments relating to real
203	property or interests in real property.--
204	(10)(a)  In recognition of the special escrow requirements
205	that apply to sales of timeshare interests in timeshare plans
206	pursuant to s. 721.08, tax on deeds or other instruments
207	conveying any interest in Florida real property which are
208	executed in conjunction with the sale by a developer of a
209	timeshare interest in a timeshare plan is due and payable on the
210	earlier of the date on which:
211	1.  The deed or other instrument conveying the interest in
212	Florida real property is recorded; or
213	2.  All of the conditions precedent to the release of  the
214	purchaser's escrowed funds or other property pursuant to s.
215	721.08(2)(c) have been met, regardless of whether the developer
216	has posted an alternative assurance. Tax due pursuant to this
217	subparagraph is due and payable on or before the 20th day of the
218	month following the month in which these conditions were met.
219	(b)1.  If tax has been paid to the department pursuant to
220	subparagraph (a)2., and the deed or other instrument conveying
221	the interest in Florida real property with respect to which the
222	tax was paid is subsequently recorded, a notation reflecting the
223	prior payment of the tax must be made upon the deed or other
224	instrument conveying the interest in Florida real property.
225	2.  Notwithstanding paragraph (a), if funds are designated
226	on a closing statement as tax collected from the purchaser, but
227	a default or cancellation occurs pursuant to s. 721.08(2)(a) or
228	s. 721.08(2)(b) and no deed or other instrument conveying
229	interest in Florida real property has been recorded or delivered
230	to the purchaser, the tax must be paid to the department on or
231	before the 20th day of the month following the month in which
232	the funds are available for release from escrow unless the funds
233	have been refunded to the purchaser.
234	(c)  The department may adopt rules to administer the
235	method for reporting tax due under this subsection.
236	Section 5.  Subsection (8) is added to section 201.08,
237	Florida Statutes, to read:
238	201.08  Tax on promissory or nonnegotiable notes, written
239	obligations to pay money, or assignments of wages or other
240	compensation; exception.--
241	(8)(a)  In recognition of the special escrow requirements
242	that apply to sales of timeshare interests in timeshare plans
243	pursuant to s. 721.08, tax on notes or other written obligations
244	and mortgages or other evidences of indebtedness executed in
245	conjunction with the sale by a developer of a timeshare interest
246	in a timeshare plan is due and payable on the earlier of the
247	date on which:
248	1.  The note, other written obligation, mortgage or other
249	evidence of indebtedness is recorded or filed in this state; or
250	2.  All of the conditions precedent to the release of the
251	purchaser's escrowed funds or other property pursuant to s.
252	721.08(2)(c) have been met, regardless of whether the developer
253	has posted an alternative assurance. Tax due under this
254	subparagraph is due and payable on or before the 20th day of the
255	month following the month in which these conditions were met.
256	(b)1.  If tax has been paid to the department pursuant to
257	subparagraph (a)2., and the note, other written obligation,
258	mortgage, or other evidence of indebtedness with respect to
259	which the tax was paid is subsequently recorded or filed in this
260	state, a notation reflecting the prior payment of the tax must
261	be made upon the note, other written obligation, mortgage, or
262	other evidence of indebtedness recorded or filed in this state.
263	2.  Notwithstanding paragraph (a), if funds are designated
264	on a closing statement as tax collected from the purchaser, but
265	the note, other written obligation, mortgage, or other evidence
266	of indebtedness with respect to which the tax was collected has
267	not been recorded or filed in this state, the tax shall be paid
268	to the department on or before the 20th day of the month
269	following the month in which the funds are available for release
270	from escrow, unless the funds have been refunded to the
271	purchaser.
272	(c) The department may adopt rules to administer the method
273	for reporting tax due under this subsection.
274	Section 6.  Paragraph (a) of subsection (15) of section
275	202.11, Florida Statutes, is amended to read:
276	202.11  Definitions.--As used in this chapter:
277	(15)  "Service address" means:
278	(a)  Except as otherwise provided in this section:,
279	1.  The location of the communications equipment from which
280	communications services originate or at which communications
281	services are received by the customer;.
282	2.  In the case of a communications service paid through a
283	credit or payment mechanism that does not relate to a service
284	address, such as a bank, travel, debit, or credit card, and in
285	the case of third-number and calling-card calls, the term
286	"service address" means is the address of the central office, as
287	determined by the area code and the first three digits of the
288	seven-digit originating telephone number; or.
289	3.  If the location of the equipment described in
290	subparagraph 1. is not known and subparagraph 2. is
291	inapplicable, the term "service address" means the location of
292	the customer's primary use of the communications service. For
293	the purposes of this subparagraph, the location of the
294	customer's primary use of a communications service is the
295	residential street address or the business street address of the
296	customer.
297	Section 7.  Subsection (6) is added to section 206.09,
298	Florida Statutes, to read:
299	206.09  Reports from carriers transporting motor fuel or
300	similar products.--
301	(6)  All moneys derived from the penalties imposed by this
302	section shall be deposited into the Fuel Tax Collection Trust
303	Fund, and allocated in the same manner as provided by s.
304	206.875.
305	Section 8.  Subsection (4) is added to section 206.095,
306	Florida Statutes, to read:
307	206.095  Reports from terminal operators.--
308	(4)  All moneys derived from the penalties imposed by this
309	section shall be deposited into the Fuel Tax Collection Trust
310	Fund, and allocated in the same manner as provided by s.
311	206.875.
312	Section 9.  Subsection (6) is added to section 206.14,
313	Florida Statutes, to read:
314	206.14  Inspection of records; audits; hearings; forms;
315	rules and regulations.--
316	(6)  All moneys derived from the penalties imposed by this
317	section shall be deposited into the Fuel Tax Collection Trust
318	Fund, and allocated in the same manner as provided by s.
319	206.875.
320	Section 10.  Subsection (1) of section 206.27, Florida
321	Statutes, is amended to read:
322	206.27  Records and files as public records.--
323	(1)  The records and files in the office of the department
324	appertaining to parts I and II of this chapter shall be
325	available in Tallahassee to the public at any time during
326	business hours. The department shall prepare and make available
327	a list each month of all current licensed terminal suppliers,
328	importers, exporters, and wholesalers which also shall include
329	all new licenses issued and all licenses canceled during the
330	past 12 months, and mail a copy thereof to each licensee. Such
331	list shall be used to verify license numbers of purchasers
332	issuing exemption certificates or affidavits.
333	Section 11.  Subsection (3) is added to section 206.485,
334	Florida Statutes, to read:
335	206.485  Tracking system reporting requirements.--
336	(3)  All moneys derived from the penalties imposed by this
337	section shall be deposited into the Fuel Tax Collection Trust
338	Fund, and allocated in the same manner as provided by s.
339	206.875.
340	Section 12.  Paragraph (b) of subsection (4) of section
341	212.0305, Florida Statutes, is amended to read:
342	212.0305  Convention development taxes; intent;
343	administration; authorization; use of proceeds.--
344	(4)  AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER
345	REQUIREMENTS.--
346	(b)  Charter county levy for convention development.--
347	1.  Each county, as defined in s. 125.011(1), may impose,
348	under pursuant to an ordinance enacted by the governing body of
349	the county, a levy on the exercise within its boundaries of the
350	taxable privilege of leasing or letting transient rental
351	accommodations described in subsection (3) at the rate of 3
352	percent of the total consideration charged therefor. The
353	proceeds of this levy shall be known as the charter county
354	convention development tax.
355	2.  All charter county convention development moneys,
356	including any interest accrued thereon, received by a county
357	imposing the levy shall be used as follows:
358	a.  Two-thirds of the proceeds shall be used to extend,
359	enlarge, and improve the largest existing publicly owned
360	convention center in the county.
361	b.  One-third of the proceeds shall be used to construct a
362	new multipurpose convention/coliseum/exhibition center/stadium
363	or the maximum components thereof as funds permit in the most
364	populous municipality in the county.
365	c.  After the completion of any project under sub-
366	subparagraph a., the tax revenues and interest accrued under
367	sub-subparagraph a. may be used to acquire, construct, extend,
368	enlarge, remodel, repair, improve, plan for, operate, manage, or
369	maintain one or more convention centers, stadiums, exhibition
370	halls, arenas, coliseums, or auditoriums, or golf courses, and
371	may be used to acquire and construct an intercity light rail
372	transportation system as described in the Light Rail Transit
373	System Status Report to the Legislature dated April 1988, which
374	shall provide a means to transport persons to and from the
375	largest existing publicly owned convention center in the county
376	and the hotels north of the convention center and to and from
377	the downtown area of the most populous municipality in the
378	county as determined by the county.
379	d.  After completion of any project under sub-subparagraph
380	b., the tax revenues and interest accrued under sub-subparagraph
381	b. may be used, as determined by the county, to operate an
382	authority created pursuant to subparagraph 4. or to acquire,
383	construct, extend, enlarge, remodel, repair, improve, operate,
384	or maintain one or more convention centers, stadiums, exhibition
385	halls, arenas, coliseums, auditoriums, golf courses, or related
386	buildings and parking facilities in the most populous
387	municipality in the county.
388	e.  For the purposes of completion of any project pursuant
389	to this paragraph, tax revenues and interest accrued may be
390	used:
391	(I)  As collateral, pledged, or hypothecated for projects
392	authorized by this paragraph, including bonds issued in
393	connection therewith; or
394	(II)  As a pledge or capital contribution in conjunction
395	with a partnership, joint venture, or other business arrangement
396	between a municipality and one or more business entities for
397	projects authorized by this paragraph.
398	3.  The governing body of each municipality in which a
399	municipal tourist tax is levied may adopt a resolution
400	prohibiting imposition of the charter county convention
401	development levy within such municipality. If the governing body
402	adopts such a resolution, the convention development levy shall
403	be imposed by the county in all other areas of the county except
404	such municipality. No funds collected pursuant to this paragraph
405	may be expended in a municipality which has adopted such a
406	resolution.
407	4.a.  Before the county enacts an ordinance imposing the
408	levy, the county shall notify the governing body of each
409	municipality in which projects are to be developed pursuant to
410	sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph
411	2.c., or sub-subparagraph 2.d. As a condition precedent to
412	receiving funding, the governing bodies of such municipalities
413	shall designate or appoint an authority that shall have the sole
414	power to:
415	(I)  Approve the concept, location, program, and design of
416	the facilities or improvements to be built in accordance with
417	this paragraph and to administer and disburse such proceeds and
418	any other related source of revenue.
419	(II)  Appoint and dismiss the authority's executive
420	director, general counsel, and any other consultants retained by
421	the authority. The governing body shall have the right to
422	approve or disapprove the initial appointment of the authority's
423	executive director and general counsel.
424	b.  The members of each such authority shall serve for a
425	term of not less than 1 year and shall be appointed by the
426	governing body of such municipality. The annual budget of such
427	authority shall be subject to approval of the governing body of
428	the municipality. If the governing body does not approve the
429	budget, the authority shall use as the authority's budget the
430	previous fiscal year budget.
431	c.  The authority, by resolution to be adopted from time to
432	time, may invest and reinvest the proceeds from the convention
433	development tax and any other revenues generated by the
434	authority in the same manner that the municipality in which the
435	authority is located may invest surplus funds.
436	5.  The charter county convention development levy shall be
437	in addition to any other levy imposed pursuant to this section.
438	6.  A certified copy of the ordinance imposing the levy
439	shall be furnished by the county to the department within 10
440	days after approval of such ordinance. The effective date of
441	imposition of the levy shall be the first day of any month at
442	least 60 days after enactment of the ordinance.
443	7.  Revenues collected pursuant to this paragraph shall be
444	deposited in a convention development trust fund, which shall be
445	established by the county as a condition precedent to receipt of
446	such funds.
447	Section 13.  Paragraph (a) of subsection (1) of section
448	212.05, Florida Statutes, is amended to read:
449	212.05  Sales, storage, use tax.--It is hereby declared to
450	be the legislative intent that every person is exercising a
451	taxable privilege who engages in the business of selling
452	tangible personal property at retail in this state, including
453	the business of making mail order sales, or who rents or
454	furnishes any of the things or services taxable under this
455	chapter, or who stores for use or consumption in this state any
456	item or article of tangible personal property as defined herein
457	and who leases or rents such property within the state.
458	(1)  For the exercise of such privilege, a tax is levied on
459	each taxable transaction or incident, which tax is due and
460	payable as follows:
461	(a)1.
462	a.  At the rate of 6 percent of the sales price of each
463	item or article of tangible personal property when sold at
464	retail in this state, computed on each taxable sale for the
465	purpose of remitting the amount of tax due the state, and
466	including each and every retail sale.
467	b.  Each occasional or isolated sale of an aircraft, boat,
468	mobile home, or motor vehicle of a class or type which is
469	required to be registered, licensed, titled, or documented in
470	this state or by the United States Government shall be subject
471	to tax at the rate provided in this paragraph. The department
472	shall by rule adopt any nationally recognized publication for
473	valuation of used motor vehicles as the reference price list for
474	any used motor vehicle which is required to be licensed pursuant
475	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9).  If any
476	party to an occasional or isolated sale of such a vehicle
477	reports to the tax collector a sales price which is less than 80
478	percent of the average loan price for the specified model and
479	year of such vehicle as listed in the most recent reference
480	price list, the tax levied under this paragraph shall be
481	computed by the department on such average loan price unless the
482	parties to the sale have provided to the tax collector an
483	affidavit signed by each party, or other substantial proof,
484	stating the actual sales price.  Any party to such sale who
485	reports a sales price less than the actual sales price is guilty
486	of a misdemeanor of the first degree, punishable as provided in
487	s. 775.082 or s. 775.083.  The department shall collect or
488	attempt to collect from such party any delinquent sales taxes.
489	In addition, such party shall pay any tax due and any penalty
490	and interest assessed plus a penalty equal to twice the amount
491	of the additional tax owed.  Notwithstanding any other provision
492	of law, the Department of Revenue may waive or compromise any
493	penalty imposed pursuant to this subparagraph.
494	2.  This paragraph does not apply to the sale of a boat or
495	aircraft airplane by or through a registered dealer under this
496	chapter to a purchaser who, at the time of taking delivery, is a
497	nonresident of this state, does not make his or her permanent
498	place of abode in this state, and is not engaged in carrying on
499	in this state any employment, trade, business, or profession in
500	which the boat or aircraft will be used in this state, or is a
501	corporation none of the officers or directors of which is a
502	resident of, or makes his or her permanent place of abode in,
503	this state, or is a noncorporate entity that has no individual
504	vested with authority to participate in the management,
505	direction, or control of the entity's affairs who is a resident
506	of, or makes his or her permanent abode in, this state. For
507	purposes of this exemption, either a registered dealer acting on
508	his or her own behalf as seller, a registered dealer acting as
509	broker on behalf of a seller, or a registered dealer acting as
510	broker on behalf of the purchaser may be deemed to be the
511	selling dealer. This exemption shall not be allowed unless:
512	a.  The purchaser removes a qualifying boat, as described
513	in sub-subparagraph f., from the state within 90 days after the
514	date of purchase or the purchaser removes a nonqualifying boat
515	or an aircraft airplane from this state within 10 days after the
516	date of purchase or, when the boat or aircraft airplane is
517	repaired or altered, within 20 days after completion of the
518	repairs or alterations;
519	b.  The purchaser, within 30 days from the date of
520	departure, shall provide the department with written proof that
521	the purchaser licensed, registered, titled, or documented the
522	boat or aircraft airplane outside the state. If such written
523	proof is unavailable, within 30 days the purchaser shall provide
524	proof that the purchaser applied for such license, title,
525	registration, or documentation.  The purchaser shall forward to
526	the department proof of title, license, registration, or
527	documentation upon receipt.
528	c.  The purchaser, within 10 days of removing the boat or
529	aircraft airplane from Florida, shall furnish the department
530	with proof of removal in the form of receipts for fuel, dockage,
531	slippage, tie-down, or hangaring from outside of Florida.  The
532	information so provided must clearly and specifically identify
533	the boat or aircraft;
534	d.  The selling dealer, within 5 days of the date of sale,
535	shall provide to the department a copy of the sales invoice,
536	closing statement, bills of sale, and the original affidavit
537	signed by the purchaser attesting that he or she has read the
538	provisions of this section;
539	e.  The seller makes a copy of the affidavit a part of his
540	or her record for as long as required by s. 213.35; and
541	f.  Unless the nonresident purchaser of a boat of 5 net
542	tons of admeasurement or larger intends to remove the boat from
543	this state within 10 days after the date of purchase or when the
544	boat is repaired or altered, within 20 days after completion of
545	the repairs or alterations, the nonresident purchaser shall
546	apply to the selling dealer for a decal which authorizes 90 days
547	after the date of purchase for removal of the boat.  The
548	department is authorized to issue decals in advance to dealers.
549	The number of decals issued in advance to a dealer shall be
550	consistent with the volume of the dealer's past sales of boats
551	which qualify under this sub-subparagraph.  The selling dealer
552	or his or her agent shall mark and affix the decals to
553	qualifying boats in the manner prescribed by the department,
554	prior to delivery of the boat.
555	(I)  The department is hereby authorized to charge dealers
556	a fee sufficient to recover the costs of decals issued.
557	(II)  The proceeds from the sale of decals will be
558	deposited into the administrative trust fund.
559	(III)  Decals shall display information to identify the
560	boat as a qualifying boat under this sub-subparagraph,
561	including, but not limited to, the decal's date of expiration.
562	(IV)  The department is authorized to require dealers who
563	purchase decals to file reports with the department and may
564	prescribe all necessary records by rule. All such records are
565	subject to inspection by the department.
566	(V)  Any dealer or his or her agent who issues a decal
567	falsely, fails to affix a decal, mismarks the expiration date of
568	a decal, or fails to properly account for decals will be
569	considered prima facie to have committed a fraudulent act to
570	evade the tax and will be liable for payment of the tax plus a
571	mandatory penalty of 200 percent of the tax, and shall be liable
572	for fine and punishment as provided by law for a conviction of a
573	misdemeanor of the first degree, as provided in s. 775.082 or s.
574	775.083.
575	(VI)  Any nonresident purchaser of a boat who removes a
576	decal prior to permanently removing the boat from the state, or
577	defaces, changes, modifies, or alters a decal in a manner
578	affecting its expiration date prior to its expiration, or who
579	causes or allows the same to be done by another, will be
580	considered prima facie to have committed a fraudulent act to
581	evade the tax and will be liable for payment of the tax plus a
582	mandatory penalty of 200 percent of the tax, and shall be liable
583	for fine and punishment as provided by law for a conviction of a
584	misdemeanor of the first degree, as provided in s. 775.082 or s.
585	775.083.
586	(VII)  The department is authorized to adopt rules
587	necessary to administer and enforce this subparagraph and to
588	publish the necessary forms and instructions.
589	(VIII)  The department is hereby authorized to adopt
590	emergency rules pursuant to s. 120.54(4) to administer and
591	enforce the provisions of this subparagraph.
592
593	If the purchaser fails to remove the qualifying boat from this
594	state within 90 days after purchase or a nonqualifying boat or
595	an aircraft airplane from this state within 10 days after
596	purchase or, when the boat or aircraft airplane is repaired or
597	altered, within 20 days after completion of such repairs or
598	alterations, or permits the boat or aircraft airplane to return
599	to this state within 6 months from the date of departure, or if
600	the purchaser fails to furnish the department with any of the
601	documentation required by this subparagraph within the
602	prescribed time period, the purchaser shall be liable for use
603	tax on the cost price of the boat or aircraft airplane and, in
604	addition thereto, payment of a penalty to the Department of
605	Revenue equal to the tax payable.  This penalty shall be in lieu
606	of the penalty imposed by s. 212.12(2) and is mandatory and
607	shall not be waived by the department.  The 90-day period
608	following the sale of a qualifying boat tax exempt to a
609	nonresident may not be tolled for any reason. Notwithstanding
610	other provisions of this paragraph to the contrary, an aircraft
611	purchased in this state under the provisions of this paragraph
612	may be returned to this state for repairs within 6 months after
613	the date of its departure without being in violation of the law
614	and without incurring liability for the payment of tax or
615	penalty on the purchase price of the aircraft if the aircraft is
616	removed from this state within 20 days after the completion of
617	the repairs and if such removal can be demonstrated by invoices
618	for fuel, tie-down, hangar charges issued by out-of-state
619	vendors or suppliers, or similar documentation.
620	Section 14.  Paragraph (e) of subsection (1) of section
621	212.06, Florida Statutes, is amended to read:
622	212.06  Sales, storage, use tax; collectible from dealers;
623	"dealer" defined; dealers to collect from purchasers;
624	legislative intent as to scope of tax.--
625	(1)
626	(e)1.  Notwithstanding any other provision of this chapter,
627	tax shall not be imposed on any vessel registered under pursuant
628	to s. 328.52 by a vessel dealer or vessel manufacturer with
629	respect to a vessel used solely for demonstration, sales
630	promotional, or testing purposes. The term "promotional
631	purposes" shall include, but not be limited to, participation in
632	fishing tournaments.  For the purposes of this paragraph,
633	"promotional purposes" means the entry of the vessel in a
634	marine-related event where prospective purchasers would be in
635	attendance, where the vessel is entered in the name of the
636	dealer or manufacturer, and where the vessel is clearly marked
637	as for sale, on which vessel the name of the dealer or
638	manufacturer is clearly displayed, and which vessel has never
639	been transferred into the dealer's or manufacturer's accounting
640	books from an inventory item to a capital asset for depreciation
641	purposes.
642	2.  The provisions of this paragraph do not apply to any
643	vessel when used for transporting persons or goods for
644	compensation; when offered, let, or rented to another for
645	consideration; when offered for rent or hire as a means of
646	transportation for compensation; or when offered or used to
647	provide transportation for persons solicited through personal
648	contact or through advertisement on a "share expense" basis.
649	3.  Notwithstanding any other provision of this chapter,
650	tax may not be imposed on any vessel imported into this state
651	for the sole purpose of being offered for sale at retail by a
652	yacht broker or yacht dealer registered in this state if the
653	vessel remains under the care, custody, and control of the
654	registered broker or dealer and the owner of the vessel does not
655	make personal use of the vessel during that time. The provisions
656	of this chapter govern the taxability of any sale or use of the
657	vessel subsequent to its importation under this provision.
658	Section 15.  Paragraph (e) of subsection (4) of section
659	212.11, Florida Statutes, is amended to read:
660	212.11  Tax returns and regulations.--
661	(4)
662	(e)  The penalty provisions of this chapter, except s.
663	212.12(2)(f) s. 212.12(2)(e), apply to the provisions of this
664	subsection.
665	Section 16.  Present paragraph (e) of subsection (2) of
666	section 212.12, Florida Statutes, is redesignated as paragraph
667	(f), present paragraph (f) of that subsection is redesignated as
668	paragraph (g) and amended, and a new paragraph (e) is added to
669	that subsection, to read:
670	212.12  Dealer's credit for collecting tax; penalties for
671	noncompliance; powers of Department of Revenue in dealing with
672	delinquents; brackets applicable to taxable transactions;
673	records required.--
674	(2)
675	(e)  A person who willfully attempts in any manner to evade
676	any tax, surcharge, or fee imposed under this chapter or the
677	payment thereof is, in addition to any other penalties provided
678	by law, liable for a specific penalty in the amount of 100
679	percent of the tax, surcharge, or fee, and commits a felony of
680	the third degree, punishable as provided in s. 775.082, s.
681	775.083, or s. 775.084.
682	(g)(f)  A dealer who files Dealers filing a consolidated
683	return pursuant to s. 212.11(1)(e) is shall be subject to the
684	penalty established in paragraph (e) unless the dealer has paid
685	the required estimated tax for his or her consolidated return as
686	a whole without regard to each location.  If the dealer fails to
687	pay the required estimated tax for his or her consolidated
688	return as a whole, each filing location shall stand on its own
689	with respect to calculating penalties pursuant to paragraph (f)
690	(e).
691	Section 17.  Paragraph (l) of subsection (7) of section
692	213.053, Florida Statutes, is amended to read:
693	213.053  Confidentiality and information sharing.--
694	(7)  Notwithstanding any other provision of this section,
695	the department may provide:
696	(l)  Information relative to chapter 212 and the Bill of
697	Lading Program to the Office of Agriculture Law Enforcement of
698	the Department of Agriculture and Consumer Services in the
699	conduct of its official duties the Bill of Lading Program. This
700	information is limited to the business name and whether the
701	business is in compliance with chapter 212.
702	Section 18.  Subsection (10) of section 213.21, Florida
703	Statutes, is amended to read:
704	213.21  Informal conferences; compromises.--
705	(10)(a)  Effective July 1, 2003, Notwithstanding any other
706	provision of law and solely for the purpose of administering the
707	taxes tax imposed by ss. 125.0104 and 125.0108, and chapter 212,
708	except s. 212.0606, under the circumstances set forth in this
709	subsection, the department shall settle or compromise a
710	taxpayer's liability for penalty without requiring the taxpayer
711	to submit a written request for compromise or settlement.
712	(b)  For taxpayers who file returns and remit tax on a
713	monthly basis:
714	1.  Any penalty related to a noncompliant filing event
715	shall be settled or compromised if the taxpayer has:
716	a.  No noncompliant filing event in the immediately
717	preceding 12-month period and no unresolved chapter 212
718	liability under s. 125.0104, s. 125.0108, or chapter 212
719	resulting from a noncompliant filing event; or
720	b.  One noncompliant filing event in the immediately
721	preceding 12-month period, resolution of the current
722	noncompliant filing event through payment of tax and interest
723	and the filing of a return within 30 days after notification by
724	the department, and no unresolved chapter 212 liability under s.
725	125.0104, s. 125.0108, or chapter 212 resulting from a
726	noncompliant filing event.
727	2.  If a taxpayer has two or more noncompliant filing
728	events in the immediately preceding 12-month period, the
729	taxpayer shall be liable, absent a showing by the taxpayer that
730	the noncompliant filing event was due to extraordinary
731	circumstances, for the penalties provided in s. 125.0104 or s.
732	125.0108 and s. 212.12, including loss of collection allowance,
733	and shall be reported to a credit bureau.
734	(c)  For taxpayers who file returns and remit tax on a
735	quarterly basis, any penalty related to a noncompliant filing
736	event shall be settled or compromised if the taxpayer has no
737	noncompliant filing event in the immediately preceding 12-month
738	period and no unresolved chapter 212 liability under s.
739	125.0104, s. 125.0108, or chapter 212 resulting from a
740	noncompliant filing event.
741	(d)  For purposes of this subsection:
742	1.  "Noncompliant filing event" means a failure to timely
743	file a complete and accurate return required under s. 125.0104,
744	s. 125.0108, or chapter 212 or a failure to timely pay the
745	amount of tax reported on a return required by s. 125.0104, s.
746	125.0108, or chapter 212.
747	2.  "Extraordinary circumstances" means the occurrence of
748	events beyond the control of the taxpayer, such as, but not
749	limited to, the death of the taxpayer, acts of war or terrorism,
750	natural disasters, fire, or other casualty, or the nonfeasance
751	or misfeasance of the taxpayer's employees or representatives
752	responsible for compliance with s. 125.0104, s. 125.0108, or the
753	provisions of chapter 212. With respect to the acts of an
754	employee or representative, the taxpayer must show that the
755	principals of the business lacked actual knowledge of the
756	noncompliance and that the noncompliance was resolved within 30
757	days after actual knowledge.
758	Section 19.  The amendment to section 213.21(10), Florida
759	Statutes, as made by this act, shall operate retroactively to
760	July 1, 2003.
761	Section 20.  Subsections (1) and (2) of section 213.27,
762	Florida Statutes, are amended to read:
763	213.27  Contracts with debt collection agencies and certain
764	vendors.--
765	(1)  The Department of Revenue may, for the purpose of
766	collecting any delinquent taxes due from a taxpayer, including
767	taxes for which a bill or notice has been generated, contract
768	with any debt collection agency or attorney doing business
769	within or without this state for the collection of such
770	delinquent taxes including penalties and interest thereon. The
771	department may also share confidential information pursuant to
772	the contract necessary for the collection of delinquent taxes
773	and taxes for which a billing or notice has been generated.
774	Contracts will be made pursuant to chapter 287.  The taxpayer
775	must be notified by mail by the department, its employees, or
776	its authorized representative at least 30 days prior to
777	commencing any litigation to recover any delinquent taxes. The
778	taxpayer must be notified by mail by the department at least 30
779	days prior to the initial assignment by the department of the
780	taxpayer's account for assigning the collection of any taxes by
781	to the debt collection agency.
782	(2)  The department may enter into contracts with any
783	individual or business for the purpose of identifying intangible
784	personal property tax liability.  Contracts may provide for the
785	identification of assets subject to the tax on intangible
786	personal property, the determination of value of such property,
787	the requirement for filing a tax return and the collection of
788	taxes due, including applicable penalties and interest thereon.
789	The department may share confidential information pursuant to
790	the contract necessary for the identification of taxable
791	intangible personal property.  Contracts shall be made pursuant
792	to chapter 287.  The taxpayer must be notified by mail by the
793	department at least 30 days prior to the department assigning
794	identification of intangible personal property to an individual
795	or business.
796	Section 21.  Subsection (2) of section 215.26, Florida
797	Statutes, is amended to read:
798	215.26  Repayment of funds paid into State Treasury through
799	error.--
800	(2)  Application for refunds as provided by this section
801	must be filed with the Chief Financial Officer, except as
802	otherwise provided in this subsection, within 3 years after the
803	right to the refund has accrued or else the right is barred.
804	Except as provided in chapter 198, and s. 220.23, and s.
805	624.50921, an application for a refund of a tax enumerated in s.
806	72.011, which tax was paid after September 30, 1994, and before
807	July 1, 1999, must be filed with the Chief Financial Officer
808	within 5 years after the date the tax is paid, and within 3
809	years after the date the tax was paid for taxes paid on or after
810	July 1, 1999. The Chief Financial Officer may delegate the
811	authority to accept an application for refund to any state
812	agency, or the judicial branch, vested by law with the
813	responsibility for the collection of any tax, license, or
814	account due. The application for refund must be on a form
815	approved by the Chief Financial Officer and must be supplemented
816	with additional proof the Chief Financial Officer deems
817	necessary to establish the claim; provided, the claim is not
818	otherwise barred under the laws of this state. Upon receipt of
819	an application for refund, the judicial branch or the state
820	agency to which the funds were paid shall make a determination
821	of the amount due. If an application for refund is denied, in
822	whole or in part, the judicial branch or such state agency shall
823	notify the applicant stating the reasons therefor. Upon approval
824	of an application for refund, the judicial branch or such state
825	agency shall furnish the Chief Financial Officer with a properly
826	executed voucher authorizing payment.
827	Section 22.  Effective for policies issued or renewed on or
828	after January 1, 2006, section 252.372, Florida Statutes, is
829	amended to read:
830	252.372  Imposition and collection of surcharge.--In order
831	to provide funds for emergency management, preparedness, and
832	assistance, an annual surcharge of $2 per policy shall be
833	imposed on every homeowner's, mobile home owner's, tenant
834	homeowner's, and condominium unit owner's policy, and an annual
835	$4 surcharge shall be imposed on every commercial fire,
836	commercial multiple peril, and business owner's property
837	insurance policy, issued or renewed on or after May 1, 1993. The
838	surcharge shall be paid by the policyholder to the insurer.  The
839	insurer shall collect the surcharge and remit it to the
840	Department of Revenue, which shall collect, administer, audit,
841	and enforce the surcharge pursuant to s. 624.5092.  The
842	surcharge is not to be considered premiums of the insurer;
843	however, nonpayment of the surcharge by the insured may be a
844	valid reason for cancellation of the policy. For those policies
845	in which the surplus lines tax and the service fee are collected
846	and remitted to the Surplus Lines Service Office, as created
847	under s. 626.921, the surcharge must be remitted to the service
848	office at the same time as the surplus lines tax is remitted.
849	All penalties for failure to remit the surplus lines tax and
850	service fee are applicable for those surcharges required to be
851	remitted to the service office. The service office shall deposit
852	all surcharges that it collects into the Emergency Management,
853	Preparedness, and Assistance Trust Fund at least monthly. All
854	proceeds of the surcharge shall be deposited in the Emergency
855	Management, Preparedness, and Assistance Trust Fund and may not
856	be used to supplant existing funding.
857	Section 23.  Effective January 1, 2006, paragraph (e) of
858	subsection (3) of section 443.131, Florida Statutes, is amended,
859	present paragraphs (g), (h), (i), and (j) of that subsection are
860	redesignated as paragraphs (h), (i), (j), and (k), respectively,
861	and a new paragraph (g) is added to that subsection to read:
862	443.131  Contributions.--
863	(3)  VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
864	EXPERIENCE.--
865	(e)  Assignment of variations from the standard rate.--
866	1.  The tax collection service provider shall assign a
867	variation from the standard rate of contributions for each
868	calendar year to each eligible employer. In determining the
869	contribution rate, varying from the standard rate to be assigned
870	each employer, adjustment factors computed under sub-
871	subparagraphs a.-c. shall be added to the benefit ratio. This
872	addition shall be accomplished in two steps by adding a variable
873	adjustment factor and a final adjustment factor. The sum of
874	these adjustment factors computed under sub-subparagraphs a.-c.
875	shall first be algebraically summed. The sum of these adjustment
876	factors shall next be divided by a gross benefit ratio
877	determined as follows: Total benefit payments for the 3-year
878	period described in subparagraph (b)2. shall be charged to
879	employers eligible for a variation from the standard rate, minus
880	excess payments for the same period, divided by taxable payroll
881	entering into the computation of individual benefit ratios for
882	the calendar year for which the contribution rate is being
883	computed. The ratio of the sum of the adjustment factors
884	computed under sub-subparagraphs a.-c. to the gross benefit
885	ratio shall be multiplied by each individual benefit ratio that
886	is less than the maximum contribution rate to obtain variable
887	adjustment factors; except that in any instance in which the sum
888	of an employer's individual benefit ratio and variable
889	adjustment factor exceeds the maximum contribution rate, the
890	variable adjustment factor shall be reduced in order that the
891	sum equals the maximum contribution rate. The variable
892	adjustment factor for each of these employers is multiplied by
893	his or her taxable payroll entering into the computation of his
894	or her benefit ratio. The sum of these products shall be divided
895	by the taxable payroll of the employers who entered into the
896	computation of their benefit ratios. The resulting ratio shall
897	be subtracted from the sum of the adjustment factors computed
898	under sub-subparagraphs a.-c. to obtain the final adjustment
899	factor. The variable adjustment factors and the final adjustment
900	factor shall be computed to five decimal places and rounded to
901	the fourth decimal place. This final adjustment factor shall be
902	added to the variable adjustment factor and benefit ratio of
903	each employer to obtain each employer's contribution rate. An
904	employer's contribution rate may not, however, be rounded to
905	less than 0.1 percent.
906	a.  An adjustment factor for noncharge benefits shall be
907	computed to the fifth decimal place and rounded to the fourth
908	decimal place by dividing the amount of noncharge benefits
909	during the 3-year period described in subparagraph (b)2. by the
910	taxable payroll of employers eligible for a variation from the
911	standard rate who have a benefit ratio for the current year
912	which is less than the maximum contribution rate. For purposes
913	of computing this adjustment factor, the taxable payroll of
914	these employers is the taxable payrolls for the 3 years ending
915	June 30 of the current calendar year as reported to the tax
916	collection service provider by September 30 of the same calendar
917	year. As used in this sub-subparagraph, the term "noncharge
918	benefits" means benefits paid to an individual from the
919	Unemployment Compensation Trust Fund, but which were not charged
920	to the employment record of any employer.
921	b.  An adjustment factor for excess payments shall be
922	computed to the fifth decimal place, and rounded to the fourth
923	decimal place by dividing the total excess payments during the
924	3-year period described in subparagraph (b)2. by the taxable
925	payroll of employers eligible for a variation from the standard
926	rate who have a benefit ratio for the current year which is less
927	than the maximum contribution rate. For purposes of computing
928	this adjustment factor, the taxable payroll of these employers
929	is the same figure used to compute the adjustment factor for
930	noncharge benefits under sub-subparagraph a. As used in this
931	sub-subparagraph, the term "excess payments" means the amount of
932	benefits charged to the employment record of an employer during
933	the 3-year period described in subparagraph (b)2., less the
934	product of the maximum contribution rate and the employer's
935	taxable payroll for the 3 years ending June 30 of the current
936	calendar year as reported to the tax collection service provider
937	by September 30 of the same calendar year. As used in this sub-
938	subparagraph, the term "total excess payments" means the sum of
939	the individual employer excess payments for those employers that
940	were eligible to be considered for assignment of a contribution
941	rate different a variation from the standard rate.
942	c.  If the balance of the Unemployment Compensation Trust
943	Fund on June 30 of the calendar year immediately preceding the
944	calendar year for which the contribution rate is being computed
945	is less than 3.7 percent of the taxable payrolls for the year
946	ending June 30 as reported to the tax collection service
947	provider by September 30 of that calendar year, a positive
948	adjustment factor shall be computed. The positive adjustment
949	factor shall be computed annually to the fifth decimal place and
950	rounded to the fourth decimal place by dividing the sum of the
951	total taxable payrolls for the year ending June 30 of the
952	current calendar year as reported to the tax collection service
953	provider by September 30 of that calendar year into a sum equal
954	to one-fourth of the difference between the balance of the fund
955	as of June 30 of that calendar year and the sum of 4.7 percent
956	of the total taxable payrolls for that year. The positive
957	adjustment factor remains in effect for subsequent years until
958	the balance of the Unemployment Compensation Trust Fund as of
959	June 30 of the year immediately preceding the effective date of
960	the contribution rate equals or exceeds 3.7 percent of the
961	taxable payrolls for the year ending June 30 of the current
962	calendar year as reported to the tax collection service provider
963	by September 30 of that calendar year. If the balance of the
964	Unemployment Compensation Trust Fund as of June 30 of the year
965	immediately preceding the calendar year for which the
966	contribution rate is being computed exceeds 4.7 percent of the
967	taxable payrolls for the year ending June 30 of the current
968	calendar year as reported to the tax collection service provider
969	by September 30 of that calendar year, a negative adjustment
970	factor shall be computed. The negative adjustment factor shall
971	be computed annually to the fifth decimal place and rounded to
972	the fourth decimal place by dividing the sum of the total
973	taxable payrolls for the year ending June 30 of the current
974	calendar year as reported to the tax collection service provider
975	by September 30 of the calendar year into a sum equal to one-
976	fourth of the difference between the balance of the fund as of
977	June 30 of the current calendar year and 4.7 percent of the
978	total taxable payrolls of that year. The negative adjustment
979	factor remains in effect for subsequent years until the balance
980	of the Unemployment Compensation Trust Fund as of June 30 of the
981	year immediately preceding the effective date of the
982	contribution rate is less than 4.7 percent, but more than 3.7
983	percent of the taxable payrolls for the year ending June 30 of
984	the current calendar year as reported to the tax collection
985	service provider by September 30 of that calendar year.
986	d.  The maximum contribution rate that may be assigned to
987	an employer is 5.4 percent, except employers participating in an
988	approved short-time compensation plan may be assigned a maximum
989	contribution rate that is 1 percent greater than the maximum
990	contribution rate for other employers in any calendar year in
991	which short-time compensation benefits are charged to the
992	employer's employment record.
993	2.  If the transfer of an employer's employment record to
994	an employing unit under paragraph (f) which, before the
995	transfer, was an employer, the tax collection service provider
996	shall recompute a benefit ratio for the successor employer based
997	on the combined employment records and reassign an appropriate
998	contribution rate to the successor employer effective on the
999	first day of the calendar quarter immediately after the
1000	effective date of the transfer.
1001	(g)  Notwithstanding any other provision of law, upon
1002	transfer or acquisition of a business, the following conditions
1003	apply to the assignment of rates and to transfers of
1004	unemployment experience:
1005	1.a.  If an employer transfers its trade or business, or a
1006	portion thereof, to another employer and, at the time of the
1007	transfer, there is any common ownership, management, or control
1008	of the two employers, the unemployment experience attributable
1009	to the transferred trade or business shall be transferred to the
1010	employer to whom the business is so transferred. The rates of
1011	both employers shall be recalculated and made effective as of
1012	the beginning of the calendar quarter immediately following the
1013	date of the transfer of the trade or business unless the
1014	transfer occurred on the first day of a calendar quarter, in
1015	which case the rate shall be recalculated as of that date.
1016	b.  If, following a transfer of experience under sub-
1017	subparagraph a., the Agency for Workforce Innovation or the tax
1018	collection service provider determines that a substantial
1019	purpose of the transfer of trade or business was to obtain a
1020	reduced liability for contributions, the experience rating
1021	account of the employers involved shall be combined into a
1022	single account and a single rate assigned to the account.
1023	2.  Whenever a person who is not at the time an employer
1024	under this chapter acquires the trade or business of an
1025	employer, the unemployment experience of the acquired business
1026	shall not be transferred to the person if the Agency for
1027	Workforce Innovation or the tax collection service provider
1028	finds that such person acquired the business solely or primarily
1029	for the purpose of obtaining a lower rate of contributions.
1030	Instead, such person shall be assigned the new employer rate
1031	under paragraph (2)(a). In determining whether the business was
1032	acquired solely or primarily for the purpose of obtaining a
1033	lower rate of contributions, the tax collection service provider
1034	shall consider:
1035	a.  Whether the person continued the business enterprise of
1036	the acquired business;
1037	b.  How long such business enterprise was continued; or
1038	c.  Whether a substantial number of new employees was hired
1039	for performance of duties unrelated to the business activity
1040	conducted before the acquisition.
1041	3.  If a person knowingly violates or attempts to violate
1042	subparagraph 1. or subparagraph 2. or any other provision of
1043	this chapter relating to determining the assignment of a
1044	contribution rate, or if a person knowingly advises another
1045	person to violate the law, the person shall be subject to the
1046	following penalties:
1047	a.  If the person is an employer, the employer shall be
1048	assigned the highest rate assignable under this chapter for the
1049	rate year during which such violation or attempted violation
1050	occurred and for the 3 rate years immediately following this
1051	rate year. However, if the person's business is already at the
1052	highest rate for any year, or if the amount of increase in the
1053	person's rate would be less than 2 percent for such year, then a
1054	penalty rate of contribution of 2 percent of taxable wages shall
1055	be imposed for such year.
1056	b.  If the person is not an employer, the person shall be
1057	subject to a civil penalty of not more than $5,000. The
1058	procedures for the assessment of a penalty shall be in
1059	accordance with the procedures set forth in s. 443.141(2), and
1060	the provisions of s. 443.141(3) shall apply to the collection of
1061	the penalty.  Any such penalty shall be deposited in the penalty
1062	and interest account established under s. 443.211(2).
1063	4.  For the purposes of this paragraph, the term:
1064	a.  "Knowingly" means having actual knowledge of or acting
1065	with deliberate ignorance or reckless disregard for the
1066	prohibition involved.
1067	b.  "Violates or attempts to violate" includes, but is not
1068	limited to, intent to evade, misrepresent, or willfully
1069	nondisclose.
1070	c.  "Person" has the meaning given to the term by s.
1071	7701(a)(1) of the Internal Revenue Code of 1986.
1072	d.  "Trade or business" includes the employer's workforce.
1073	5.  In addition to the penalty imposed by subparagraph 3.,
1074	any person who violates this paragraph commits a felony of the
1075	third degree, punishable as provided in s. 775.082,  s. 775.083,
1076	or s. 775.084.
1077	6.  The Agency for Workforce Innovation and the tax
1078	collection service provider shall establish procedures to
1079	identify the transfer or acquisition of a business for the
1080	purposes of this paragraph and shall adopt any rules necessary
1081	to administer this paragraph.
1082	7.  This paragraph shall be interpreted and applied in such
1083	a manner as to meet the minimum requirements contained in any
1084	guidance or regulations issued by the United States Department
1085	of Labor.
1086	Section 24.  Paragraph (a) of subsection (2) and paragraph
1087	(a) of subsection (3) of section 443.141, Florida Statutes, are
1088	amended to read:
1089	443.141  Collection of contributions and reimbursements.--
1090	(2)  REPORTS, CONTRIBUTIONS, APPEALS.--
1091	(a)  Failure to make reports and pay contributions.--If an
1092	employing unit determined by the tax collection service provider
1093	to be an employer subject to this chapter fails to make and file
1094	any report as and when required by this chapter or by any rule
1095	of the Agency for Workforce Innovation or the state agency
1096	providing tax collection services, for the purpose of
1097	determining the amount of contributions due by the employer
1098	under this chapter, or if any filed report is found by the
1099	service provider to be incorrect or insufficient, and the
1100	employer, after being notified in writing by the service
1101	provider to file the report, or a corrected or sufficient
1102	report, as applicable, fails to file the report within 15 days
1103	after the date of the mailing of the notice, the tax collection
1104	service provider may:
1105	1.  Determine the amount of contributions due from the
1106	employer based on the information readily available to it, which
1107	determination is deemed to be prima facie correct;
1108	2.  Assess the employer the amount of contributions
1109	determined to be due; and
1110	3.  Immediately notify the employer by registered or
1111	certified mail of the determination and assessment including
1112	penalties as provided in this chapter, if any, added and
1113	assessed, and demand payment together with interest on the
1114	amount of contributions from the date that amount was due and
1115	payable.
1116	(3)  COLLECTION PROCEEDINGS.--
1117	(a)  Lien for payment of contributions or reimbursements.--
1118	1.  There is created a lien in favor of the tax collection
1119	service provider upon all the property, both real and personal,
1120	of any employer liable for payment of any contribution or
1121	reimbursement levied and imposed under this chapter for the
1122	amount of the contributions or reimbursements due, together with
1123	interest, costs, and penalties. If any contribution or
1124	reimbursement imposed under this chapter or any portion of that
1125	contribution, reimbursement, interest, or penalty is not paid
1126	within 60 days after becoming delinquent, the tax collection
1127	service provider may subsequently issue a notice of lien that
1128	may be filed in the office of the clerk of the circuit court of
1129	any county in which the delinquent employer owns property or has
1130	conducted business. The notice of lien must include the periods
1131	for which the contributions, reimbursements, interest, or
1132	penalties are demanded and the amounts due. A copy of the notice
1133	of lien must be mailed to the employer at her or his last known
1134	address by registered mail. The notice of lien may not be issued
1135	and recorded until 15 days after the date the assessment becomes
1136	final under subsection (2). Upon presentation of the notice of
1137	lien, the clerk of the circuit court shall record it in a book
1138	maintained for that purpose, and the amount of the notice of
1139	lien, together with the cost of recording and interest accruing
1140	upon the amount of the contribution or reimbursement, becomes a
1141	lien upon the title to and interest, whether legal or equitable,
1142	in any real property, chattels real, or personal property of the
1143	employer against whom the notice of lien is issued, in the same
1144	manner as a judgment of the circuit court docketed in the office
1145	of the circuit court clerk, with execution issued to the sheriff
1146	for levy. This lien is prior, preferred, and superior to all
1147	mortgages or other liens filed, recorded, or acquired after the
1148	notice of lien is filed. Upon the payment of the amounts due, or
1149	upon determination by the tax collection service provider that
1150	the notice of lien was erroneously issued, the lien is satisfied
1151	when the service provider acknowledges in writing that the lien
1152	is fully satisfied. A lien's satisfaction does not need to be
1153	acknowledged before any notary or other public officer, and the
1154	signature of the director of the tax collection service provider
1155	or his or her designee is conclusive evidence of the
1156	satisfaction of the lien, which satisfaction shall be recorded
1157	by the clerk of the circuit court who receives the fees for
1158	those services.
1159	2.  The tax collection service provider may subsequently
1160	issue a warrant directed to any sheriff in this state,
1161	commanding him or her to levy upon and sell any real or personal
1162	property of the employer liable for any amount under this
1163	chapter within his or her jurisdiction, for payment, with the
1164	added penalties and interest and the costs of executing the
1165	warrant, together with the costs of the clerk of the circuit
1166	court in recording and docketing the notice of lien, and to
1167	return the warrant to the service provider with payment. The
1168	warrant may only be issued and enforced for all amounts due to
1169	the tax collection service provider on the date the warrant is
1170	issued, together with interest accruing on the contribution or
1171	reimbursement due from the employer to the date of payment at
1172	the rate provided in this section. In the event of sale of any
1173	assets of the employer, however, priorities under the warrant
1174	shall be determined in accordance with the priority established
1175	by any notices of lien filed by the tax collection service
1176	provider and recorded by the clerk of the circuit court. The
1177	sheriff shall execute the warrant in the same manner prescribed
1178	by law for executions issued by the clerk of the circuit court
1179	for judgments of the circuit court. The sheriff is entitled to
1180	the same fees for executing the warrant as for a writ of
1181	execution out of the circuit court, and these fees must be
1182	collected in the same manner.
1183	Section 25.  Section 624.50921, Florida Statutes, is
1184	created to read:
1185	624.50921  Adjustments.--
1186	(1)  If a taxpayer is required to amend its corporate
1187	income tax liability under chapter 220, or the taxpayer receives
1188	a refund of its workers' compensation administrative assessment
1189	paid under chapter 440, the taxpayer shall file an amended
1190	insurance premium tax return not later than 60 days after such
1191	an occurrence.
1192	(2)  If an amended insurance premium tax return is required
1193	under subsection (1), notwithstanding any other provision of s.
1194	95.091(3):
1195	(a)  A notice of deficiency may be issued at any time
1196	within 3 years after the date the amended insurance premium tax
1197	return is given; or
1198	(b)  If a taxpayer fails to file an amended insurance
1199	premium tax return, a notice of deficiency may be issued at any
1200	time.
1201
1202	The amount of any proposed assessment set forth in such a notice
1203	of deficiency shall be limited to the amount of any deficiency
1204	resulting under this code from recomputation of the taxpayer's
1205	insurance premium tax and retaliatory tax for the taxable year
1206	after giving effect only to the change in corporate income tax
1207	paid and the change in the amount of the workers' compensation
1208	administrative assessment paid.  Interest in accordance with s.
1209	624.5092 is due on the amount of any deficiency from the date
1210	fixed for filing the original insurance premium tax return for
1211	the taxable year until the date of payment of the deficiency.
1212	(3)  If an amended insurance premium tax return is required
1213	by subsection (1), a claim for refund may be filed within 2
1214	years after the date on which the amended insurance premium tax
1215	return was due, regardless of whether such notice was given,
1216	notwithstanding any other provision of s. 215.26. However, the
1217	amount recoverable pursuant to such a claim shall be limited to
1218	the amount of any overpayment resulting under this code from
1219	recomputation of the taxpayer's insurance premium tax and
1220	retaliatory tax for the taxable year after giving effect only to
1221	the change in corporate income tax paid and the change in the
1222	amount of the workers' compensation administrative assessment
1223	paid.
1224	Section 26.  Subsection (5) of section 624.509, Florida
1225	Statutes, is amended to read:
1226	624.509  Premium tax; rate and computation.--
1227	(5)
1228	(a)1.  There shall be allowed a credit against the net tax
1229	imposed by this section equal to 15 percent of the amount paid
1230	by an the insurer in salaries to employees located or based
1231	within this state and who are covered by the provisions of
1232	chapter 443.
1233	2.  As an alternative to the credit allowed in subparagraph
1234	1., an affiliated group of corporations which includes at least
1235	one insurance company writing premiums in Florida may elect to
1236	take a credit against the net tax imposed by this section in an
1237	amount that may not exceed 15 percent of the salary of the
1238	employees of the affiliated group of corporations who perform
1239	insurance-related activities, are located or based within this
1240	state, and are covered by chapter 443. For purposes of this
1241	subparagraph, the term "affiliated group of corporations" means
1242	two or more corporations that are entirely owned directly or
1243	indirectly by a single corporation and that constitute an
1244	affiliated group as defined in s. 1504(a) of the Internal
1245	Revenue Code. The amount of credit allowed under this
1246	subparagraph is limited to the combined Florida salary tax
1247	credits allowed for all insurance companies that were members of
1248	the affiliated group of corporations for the tax year ending
1249	December 31, 2002, divided by the combined Florida taxable
1250	premiums written by all insurance companies that were members of
1251	the affiliated group of corporations for the tax year ending
1252	December 31, 2002, multiplied by the combined Florida taxable
1253	premiums of the affiliated group of corporations for the current
1254	year. An affiliated group of corporations electing this
1255	alternative calculation method must make such election on or
1256	before August 1, 2005. The election of this alternative
1257	calculation method is irrevocable and binding upon successors
1258	and assigns of the affiliated group of corporations electing
1259	this alternative. However, if a member of an affiliated group of
1260	corporations acquires or merges with another insurance company
1261	after the date of the irrevocable election, the acquired or
1262	merged company is not entitled to the affiliated group election
1263	and shall only be entitled to calculate the tax credit under
1264	subparagraph 1.
1265
1266	In no event shall the salary paid to an employee by an
1267	affiliated group of corporations be claimed as a credit by more
1268	than one insurer or be counted more than once in an insurer's
1269	calculation of the credit as described in subparagraph 1. or
1270	subparagraph 2.  Only the portion of an employee's salary paid
1271	for the performance of insurance-related activities may be
1272	included in the calculation of the premium tax credit in this
1273	subsection.
1274	(b) For purposes of this subsection:
1275	1.(a)  The term "salaries" does not include amounts paid as
1276	commissions.
1277	2.(b)  The term "employees" does not include independent
1278	contractors or any person whose duties require that the person
1279	hold a valid license under the Florida Insurance Code, except
1280	adjusters, managing general agents, and service representatives,
1281	as persons defined in s. 626.015 s. 626.015(1), (14), and (16).
1282	3.(c)  The term "net tax" means the tax imposed by this
1283	section after applying the calculations and credits set forth in
1284	subsection (4).
1285	4.(d)  An affiliated group of corporations that created a
1286	service company within its affiliated group on July 30, 2002,
1287	shall allocate the salary of each service company employee
1288	covered by contracts with affiliated group members to the
1289	companies for which the employees perform services. The salary
1290	allocation is based on the amount of time during the tax year
1291	that the individual employee spends performing services or
1292	otherwise working for each company over the total amount of time
1293	the employee spends performing services or otherwise working for
1294	all companies. The total amount of salary allocated to an
1295	insurance company within the affiliated group shall be included
1296	as that insurer's employee salaries for purposes of this
1297	section.
1298	a.1.  Except as provided in subparagraph 2., the term
1299	"affiliated group of corporations" means two or more
1300	corporations that are entirely owned by a single corporation and
1301	that constitute an affiliated group of corporations as defined
1302	in s. 1504(a) of the Internal Revenue Code.
1303	b.2.  The term "service company" means a separate
1304	corporation within the affiliated group of corporations whose
1305	employees provide services to affiliated group members and which
1306	are treated as service company employees for unemployment
1307	compensation and common law purposes. The holding company of an
1308	affiliated group may not qualify as a service company. An
1309	insurance company may not qualify as a service company.
1310	c.3.  If an insurance company fails to substantiate,
1311	whether by means of adequate records or otherwise, its
1312	eligibility to claim the service company exception under this
1313	section, or its salary allocation under this section, no credit
1314	shall be allowed.
1315	5.  A service company that is a subsidiary of a mutual
1316	insurance holding company, which mutual insurance holding
1317	company was in existence on or before January 1, 2000, shall
1318	allocate the salary of each service company employee covered by
1319	contracts with members of the mutual insurance holding company
1320	system to the companies for which the employees perform
1321	services. The salary allocation is based on the ratio of the
1322	amount of time during the tax year which the individual employee
1323	spends performing services or otherwise working for each company
1324	to the total amount of time the employee spends performing
1325	services or otherwise working for all companies. The total
1326	amount of salary allocated to an insurance company within the
1327	mutual insurance holding company system shall be included as
1328	that insurer's employee salaries for purposes of this section.
1329	However, this subparagraph does not apply for any tax year
1330	unless funds sufficient to offset the anticipated salary credits
1331	have been appropriated to the General Revenue Fund prior to the
1332	due date of the final return for that year.
1333	a.  The term "mutual insurance holding company system"
1334	means two or more corporations that are subsidiaries of a mutual
1335	insurance holding company and in compliance with part IV of
1336	chapter 628.
1337	b.  The term "service company" means a separate corporation
1338	within the mutual insurance holding company system whose
1339	employees provide services to other members of the mutual
1340	insurance holding company system and are treated as service
1341	company employees for unemployment compensation and common-law
1342	purposes. The mutual insurance holding company may not qualify
1343	as a service company.
1344	c.  If an insurance company fails to substantiate, whether
1345	by means of adequate records or otherwise, its eligibility to
1346	claim the service company exception under this section, or its
1347	salary allocation under this section, no credit shall be
1348	allowed.
1349	(c)  The department may adopt rules pursuant to ss.
1350	120.536(1) and 120.54 to administer this subsection.
1351	Section 27.  Subsection (1) of section 624.5091, Florida
1352	Statutes, is amended to read:
1353	624.5091  Retaliatory provision, insurers.--
1354	(1)(a)  When by or pursuant to the laws of any other state
1355	or foreign country any taxes, licenses, and other fees, in the
1356	aggregate, and any fines, penalties, deposit requirements, or
1357	other material obligations, prohibitions, or restrictions are or
1358	would be imposed upon Florida insurers or upon the agents or
1359	representatives of such insurers, which are in excess of such
1360	taxes, licenses, and other fees, in the aggregate, or which are
1361	in excess of the fines, penalties, deposit requirements, or
1362	other obligations, prohibitions, or restrictions directly
1363	imposed upon similar insurers, or upon the agents or
1364	representatives of such insurers, of such other state or country
1365	under the statutes of this state, so long as such laws of such
1366	other state or country continue in force or are so applied, the
1367	same taxes, licenses, and other fees, in the aggregate, or
1368	fines, penalties, deposit requirements, or other material
1369	obligations, prohibitions, or restrictions of whatever kind
1370	shall be imposed by the Department of Revenue upon the insurers,
1371	or upon the agents or representatives of such insurers, of such
1372	other state or country doing business or seeking to do business
1373	in this state. In determining the taxes to be imposed under this
1374	section, 80 percent and a portion of the remaining 20 percent as
1375	provided in paragraph (b) of the credit provided by s.
1376	624.509(5), as limited by s. 624.509(6) and further determined
1377	by s. 624.509(7), shall not be taken into consideration.
1378	(b)  As used in this subsection, the term "portion of the
1379	remaining 20 percent" shall be calculated by multiplying the
1380	remaining 20 percent by a fraction, the numerator of which is
1381	the sum of the salaries qualifying for the credit allowed by s.
1382	624.509(5) of employees whose place of employment is located in
1383	an enterprise zone created pursuant to chapter 290 and the
1384	denominator of which is the sum of the salaries qualifying for
1385	the credit allowed by s. 624.509(5).
1386	Section 28.  The sum of $2.6 million is appropriated from
1387	the Workers' Compensation Administration Trust Fund to the
1388	General Revenue Fund for the 2005-2006 fiscal year.
1389	Section 29.  The intent of the revision to section
1390	624.509(5)(b), Florida Statutes, in section 25 is to clarify
1391	that adjusters, managing general agents, and service
1392	representatives, as defined in section 626.015, Florida
1393	Statutes, are considered employees for purposes of the salary
1394	credit provided in section 626.509, Florida Statutes. The
1395	reference in section 624.509, Florida Statutes, to section
1396	626.015, Florida Statutes, was never intended to reference the
1397	definition of a "resident."
1398	Section 30.  Notwithstanding section 11 of chapter 2000-
1399	312, Laws of Florida, section 213.21, Florida Statutes, shall
1400	not stand repealed on October 1, 2005, as scheduled by that law,
1401	but that section is revived and readopted.
1402	Section 31.  If a security agreement pledging condominium
1403	or homeowner association assessments or fees or club membership
1404	dues, fees, or assessments was recorded after April 15, 2000,
1405	and before April 10, 2005, with a clerk of the court, and if a
1406	Uniform Commercial Code financing statement was filed with the
1407	Secretary of State or the Florida Secured Transaction Registry
1408	with respect to such security agreement, the excise tax on
1409	documents under chapter 201, Florida Statutes, is not due solely
1410	as a result of the recording of the security agreement if an
1411	affidavit attesting that the security agreement was recorded in
1412	error or by mistake is filed or recorded with the clerk of the
1413	court.
1414	Section 32.  Retroactive to January 1, 2005, section
1415	196.1999, Florida Statutes, is created to read:
1416	196.1999  Space laboratories and carriers; exemption.--
1417	Notwithstanding other provisions of this chapter, a module,
1418	pallet, rack, locker, and any necessary associated hardware and
1419	subsystem owned by any person and intended to be used to
1420	transport or store cargo used for a space laboratory for the
1421	primary purpose of conducting scientific research in space is
1422	deemed to carry out a scientific purpose and is exempt from ad
1423	valorem taxation.
1424	Section 33.  Section 196.1994, Florida Statutes, is
1425	repealed.
1426	Section 34.  Subsection (4) of section 201.23, Florida
1427	Statutes, is amended to read:
1428	201.23  Foreign notes and other written obligations
1429	exempt.--
1430	(4)(a)  The excise taxes imposed by this chapter shall not
1431	apply to the documents, notes, evidences of indebtedness,
1432	financing statements, drafts, bills of exchange, or other
1433	taxable items dealt with, made, issued, drawn upon, accepted,
1434	delivered, shipped, received, signed, executed, assigned,
1435	transferred, or sold by or to a banking organization, as defined
1436	in s. 199.023(9), in the conduct of an international banking
1437	transaction, as defined in s. 199.023(11). Nothing in this
1438	subsection shall be construed to change the application of
1439	paragraph (2)(a).
1440	(b)  For purposes of this subsection, the term:
1441	1.  "Banking organization" means:
1442	a.  A bank organized and existing under the laws of any
1443	state;
1444	b.  A national bank organized and existing pursuant to the
1445	provisions of the National Bank Act, 12 U.S.C. ss. 21 et seq.;
1446	c.  An Edge Act corporation organized pursuant to the
1447	provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. ss.
1448	611 et seq.;
1449	d.  An international bank agency licensed pursuant to the
1450	laws of any state;
1451	e.  A federal agency licensed pursuant to ss. 4 and 5 of
1452	the International Banking Act of 1978;
1453	f.  A savings association organized and existing under the
1454	laws of any state;
1455	g.  A federal association organized and existing pursuant
1456	to the provisions of the Home Owners' Loan Act of 1933, 12
1457	U.S.C. ss. 1461 et seq.; or
1458	h.  A Florida export finance corporation organized and
1459	existing pursuant to the provisions of part V of chapter 288.
1460	2.  "International banking transaction" means:
1461	a.  The financing of the exportation from, or the
1462	importation into, the United States or between jurisdictions
1463	abroad of tangible personal property or services;
1464	b.  The financing of the production, preparation, storage,
1465	or transportation of tangible personal property or services
1466	which are identifiable as being directly and solely for export
1467	from, or import into, the United States or between jurisdictions
1468	abroad;
1469	c.  The financing of contracts, projects, or activities to
1470	be performed substantially abroad, except those transactions
1471	secured by a mortgage, deed of trust, or other lien upon real
1472	property located in the state;
1473	d.  The receipt of deposits or borrowings or the extensions
1474	of credit by an international banking facility, except the loan
1475	or deposit of funds secured by mortgage, deed of trust, or other
1476	lien upon real property located in the state; or
1477	e.  Entering into foreign exchange trading or hedging
1478	transactions in connection with the activities described in sub-
1479	subparagraph d.
1480	Section 35.  Except as otherwise expressly provided in this
1481	act, this act shall take effect July 1, 2005.

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