Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 56
                        Barcode 925356
                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Government Efficiency Appropriations
12  (Campbell) recommended the following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 48, between lines 6 and 7,
16  
17  insert:  
18         Section 9.  Subsection (9) of section 212.12, Florida
19  Statutes, is amended to read:
20         212.12  Dealer's credit for collecting tax; penalties
21  for noncompliance; powers of Department of Revenue in dealing
22  with delinquents; computing tax due brackets applicable to
23  taxable transactions; records required.--
24         (9)  Taxes imposed by this chapter upon the privilege
25  of the use, consumption, storage for consumption, or sale of
26  tangible personal property, admissions, license fees, rentals,
27  communication services, and upon the sale or use of services
28  as herein taxed shall be collected upon the basis of an
29  addition of the tax imposed by this chapter to the total price
30  of such admissions, license fees, rentals, communication or
31  other services, or sale price of such article or articles that
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    11:42 AM   01/26/05                            s0056c-ge32-e0y

Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 56 Barcode 925356 1 are purchased, sold, or leased at any one time by or to a 2 customer or buyer; the dealer, or person charged herein, is 3 required to pay a privilege tax in the amount of the tax 4 imposed by this chapter on the total of his or her gross sales 5 of tangible personal property, admissions, license fees, 6 rentals, and communication services or to collect a tax upon 7 the sale or use of services, and such person or dealer shall 8 add the tax imposed by this chapter to the price, license fee, 9 rental, or admissions, and communication or other services and 10 collect the total sum from the purchaser, admittee, licensee, 11 lessee, or consumer. In computing the tax due or to be 12 collected as the result of any transaction, the seller may 13 elect to compute the tax due on a transaction on either an 14 item or an invoice basis. The tax rate shall be the sum of the 15 applicable state and local rate, if any, and the tax 16 computation must be carried to the third decimal place. 17 Whenever the third decimal place is greater than four, the tax 18 shall be rounded to the next whole cent. The department shall 19 make available in an electronic format or otherwise the tax 20 amounts and the following brackets applicable to all 21 transactions taxable at the rate of 6 percent: 22 (a) On single sales of less than 10 cents, no tax 23 shall be added. 24 (b) On single sales in amounts from 10 cents to 16 25 cents, both inclusive, 1 cent shall be added for taxes. 26 (c) On sales in amounts from 17 cents to 33 cents, 27 both inclusive, 2 cents shall be added for taxes. 28 (d) On sales in amounts from 34 cents to 50 cents, 29 both inclusive, 3 cents shall be added for taxes. 30 (e) On sales in amounts from 51 cents to 66 cents, 31 both inclusive, 4 cents shall be added for taxes. 2 11:42 AM 01/26/05 s0056c-ge32-e0y
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 56 Barcode 925356 1 (f) On sales in amounts from 67 cents to 83 cents, 2 both inclusive, 5 cents shall be added for taxes. 3 (g) On sales in amounts from 84 cents to $1, both 4 inclusive, 6 cents shall be added for taxes. 5 (h) On sales in amounts of more than $1, 6 percent 6 shall be charged upon each dollar of price, plus the 7 appropriate bracket charge upon any fractional part of a 8 dollar. 9 Section 10. Subsections (10) and (11) of section 10 212.12, Florida Statutes, are repealed. 11 12 (Redesignate subsequent sections.) 13 14 15 ================ T I T L E A M E N D M E N T =============== 16 And the title is amended as follows: 17 On page 2, line 17, after the first semicolon 18 19 insert: 20 amending s. 212.12, F.S.; deleting brackets; 21 providing for computation of tax due; 22 23 24 25 26 27 28 29 30 31 3 11:42 AM 01/26/05 s0056c-ge32-e0y