HB 0963

1	A bill to be entitled
2	An act relating to the annual intangible personal property
3	tax; repealing ss. 199.012, 199.023, 199.032, 199.033,
4	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055,
5	199.106, 199.175, and 199.185, F.S., relating to the
6	annual intangible personal property tax; amending s.
7	199.303, F.S.; providing additional legislative intent
8	relating to the annual intangible personal property tax;
9	amending ss. 28.35, 192.0105, 192.032, 192.042, 192.091,
10	193.114, 196.015, 196.199, 199.133, 199.183, 199.218,
11	199.232, 199.282, 199.292, 201.23, 212.02, 213.053,
12	213.054, 213.27, 220.1845, 376.30781, 493.6102, 650.05,
13	655.071, and 733.702, F.S., to conform provisions to the
14	repeal of the annual intangible personal property tax;
15	authorizing the Department of Revenue to adopt emergency
16	implementing rules for a certain time; providing effective
17	dates.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1.  Sections 199.012, 199.023, 199.032, 199.033,
22	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
23	199.175, and 199.185, Florida Statutes, are repealed.
24	Section 2.  Paragraph (c) of subsection (1) of section
25	28.35, Florida Statutes, is amended to read:
26	28.35  Florida Clerks of Court Operations Corporation.--
27	(1)
28	(c)  For the purposes of s. 199.183(1), The corporation
29	shall be considered a political subdivision of the state and
30	shall be exempt from the corporate income tax. The corporation
31	is not subject to the procurement provisions of chapter 287 and
32	policies and decisions of the corporation relating to incurring
33	debt, levying assessments, and the sale, issuance, continuation,
34	terms, and claims under corporation policies, and all services
35	relating thereto, are not subject to the provisions of chapter
36	120.
37	Section 3.  Paragraph (a) of subsection (4) of section
38	192.0105, Florida Statutes, is amended to read:
39	192.0105  Taxpayer rights.--There is created a Florida
40	Taxpayer's Bill of Rights for property taxes and assessments to
41	guarantee that the rights, privacy, and property of the
42	taxpayers of this state are adequately safeguarded and protected
43	during tax levy, assessment, collection, and enforcement
44	processes administered under the revenue laws of this state. The
45	Taxpayer's Bill of Rights compiles, in one document, brief but
46	comprehensive statements that summarize the rights and
47	obligations of the property appraisers, tax collectors, clerks
48	of the court, local governing boards, the Department of Revenue,
49	and taxpayers. Additional rights afforded to payors of taxes and
50	assessments imposed under the revenue laws of this state are
51	provided in s. 213.015. The rights afforded taxpayers to assure
52	that their privacy and property are safeguarded and protected
53	during tax levy, assessment, and collection are available only
54	insofar as they are implemented in other parts of the Florida
55	Statutes or rules of the Department of Revenue. The rights so
56	guaranteed to state taxpayers in the Florida Statutes and the
57	departmental rules include:
58	(4)  THE RIGHT TO CONFIDENTIALITY.--
59	(a)  The right to have information kept confidential,
60	including federal tax information, ad valorem tax returns,
61	social security numbers, all financial records produced by the
62	taxpayer, Form DR-219 returns for documentary stamp tax
63	information, and sworn statements of gross income, copies of
64	federal income tax returns for the prior year, wage and earnings
65	statements (W-2 forms), and other documents (see ss. 192.105,
66	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
67	Section 4.  Subsections (5), (6), and (7) of section
68	192.032, Florida Statutes, are amended to read:
69	192.032  Situs of property for assessment purposes.--All
70	property shall be assessed according to its situs as follows:
71	(5)  Intangible personal property, according to the rules
72	laid down in chapter 199.
73	(5)(6)(a)  Notwithstanding the provisions of subsection
74	(2), personal property used as a marine cargo container in the
75	conduct of foreign or interstate commerce shall not be deemed to
76	have acquired a taxable situs within a county when the property
77	is temporarily halted or stored within the state for a period
78	not exceeding 180 days.
79	(b)  "Marine cargo container" means a nondisposable
80	receptacle which is of a permanent character, strong enough to
81	be suitable for repeated use; which is specifically designed to
82	facilitate the carriage of goods by one or more modes of
83	transport, one of which shall be by ocean vessel, without
84	intermediate reloading; and which is fitted with devices
85	permitting its ready handling, particularly in the transfer from
86	one transport mode to another. The term "marine cargo container"
87	includes a container when carried on a chassis but does not
88	include a vehicle or packaging.
89	(6)(7)  Notwithstanding any other provision of this
90	section, tangible personal property used in traveling shows such
91	as carnivals, ice shows, or circuses shall be deemed to be
92	physically present or habitually located or typically present
93	only to the extent the value of such property is multiplied by a
94	fraction, the numerator of which is the number of days such
95	property is present in Florida during the taxable year and the
96	denominator of which is the number of days in the taxable year.
97	However, railroad property of such traveling shows shall be
98	taxable under s. 193.085(4)(b) and not under this section.
99	Section 5.  Subsection (3) of section 192.042, Florida
100	Statutes, is amended to read:
101	192.042  Date of assessment.--All property shall be
102	assessed according to its just value as follows:
103	(3)  Intangible personal property, according to the rules
104	laid down in chapter 199.
105	Section 6.  Subsections (5) and (6) of section 192.091,
106	Florida Statutes, are amended to read:
107	192.091  Commissions of property appraisers and tax
108	collectors.--
109	(5)  Provided, that The provisions of this section shall
110	not apply to commissions on intangible property taxes or
111	drainage district or drainage subdistrict taxes.; and
112	(6)  If Provided, further, that where any property
113	appraiser or tax collector in the state is receiving
114	compensation for expenses in conducting his or her office or by
115	way of salary pursuant to any act of the Legislature other than
116	the general law fixing compensation of property appraisers, such
117	property appraiser or tax collector may file a declaration in
118	writing with the board of county commissioners of his or her
119	county electing to come under the provisions of this section,
120	and thereupon such property appraiser or tax collector shall be
121	paid compensation in accordance with the provisions hereof, and
122	shall not be entitled to the benefit of the said special or
123	local act. If such property appraiser or tax collector does not
124	so elect, he or she shall continue to be paid such compensation
125	as may now be provided by law for such property appraiser or tax
126	collector.
127	Section 7.  Subsections (4), (5), and (6) of section
128	193.114, Florida Statutes, are amended to read:
129	193.114  Preparation of assessment rolls.--
130	(4)  The department shall promulgate regulations and forms
131	for the preparation of the intangible personal property roll to
132	comply with chapter 199.
133	(4)(5)  For every change made to the assessed or taxable
134	value of a parcel on an assessment roll subsequent to the
135	mailing of the notice provided for in s. 200.069, the property
136	appraiser shall document the reason for such change in the
137	public records of the office of the property appraiser in a
138	manner acceptable to the executive director or the executive
139	director's designee. For every change that decreases the
140	assessed or taxable value of a parcel on an assessment roll
141	between the time of complete submission of the tax roll pursuant
142	to s. 193.1142(3) and mailing of the notice provided for in s.
143	200.069, the property appraiser shall document the reason for
144	such change in the public records of the office of the property
145	appraiser in a manner acceptable to the executive director or
146	the executive director's designee. Changes made by the value
147	adjustment board are not subject to the requirements of this
148	subsection.
149	(5)(6)  For proprietary purposes, including the furnishing
150	or sale of copies of the tax roll under s. 119.07(1), the
151	property appraiser is the custodian of the tax roll and the
152	copies of it which are maintained by any state agency. The
153	department or any state or local agency may use copies of the
154	tax roll received by it for official purposes and shall permit
155	inspection and examination thereof under s. 119.07(1), but is
156	not required to furnish copies of the records. A social security
157	number submitted under s. 196.011(1) is confidential and exempt
158	from s. 24(a), Art. I of the State Constitution and the
159	provisions of s. 119.07(1). A copy of documents containing the
160	numbers furnished or sold by the property appraiser, except a
161	copy furnished to the department, or a copy of documents
162	containing social security numbers provided by the department or
163	any state or local agency for inspection or examination by the
164	public, must exclude those social security numbers.
165	Section 8.  Subsection (9) of section 196.015, Florida
166	Statutes, is amended to read:
167	196.015  Permanent residency; factual determination by
168	property appraiser.--Intention to establish a permanent
169	residence in this state is a factual determination to be made,
170	in the first instance, by the property appraiser. Although any
171	one factor is not conclusive of the establishment or
172	nonestablishment of permanent residence, the following are
173	relevant factors that may be considered by the property
174	appraiser in making his or her determination as to the intent of
175	a person claiming a homestead exemption to establish a permanent
176	residence in this state:
177	(9)  The previous filing of Florida intangible tax returns
178	by the applicant.
179	Section 9.  Paragraph (b) of subsection (2) of section
180	196.199, Florida Statutes, is amended to read:
181	196.199  Government property exemption.--
182	(2)  Property owned by the following governmental units but
183	used by nongovernmental lessees shall only be exempt from
184	taxation under the following conditions:
185	(b)  Except as provided in paragraph (c), the exemption
186	provided by this subsection shall not apply to those portions of
187	a leasehold or other possessory interest in real property,
188	except for any leasehold or other possessory interest described
189	in s. 4(a), Art. VII of the State Constitution or subsection
190	(7), owned by the United States, the state, any political
191	subdivision of the state, any municipality of the state, or any
192	agency, authority, and other public body corporate of the state,
193	which are undeveloped or predominantly used for residential or
194	commercial purposes and upon which rental payments are due
195	defined by s. 199.023(1)(d), subject to the provisions of
196	subsection (7). Such leasehold or other interest shall be taxed
197	only as intangible personal property pursuant to chapter 199 as
198	it existed prior to January 1, 2006, if rental payments are due
199	in consideration of such leasehold or other interest. If no
200	rental payments are due pursuant to the agreement creating such
201	leasehold or other interest, the leasehold or other interest
202	shall be taxed as real property. Nothing in this paragraph shall
203	be deemed to exempt personal property, buildings, or other real
204	property improvements owned by the lessee from ad valorem
205	taxation.
206	Section 10.  Subsection (2) of section 199.133, Florida
207	Statutes, is amended to read:
208	199.133  Levy of nonrecurring tax; relationship to annual
209	tax.--
210	(2)  The nonrecurring tax shall apply to a note, bond, or
211	other obligation for payment of money only to the extent it is
212	secured by mortgage, deed of trust, or other lien upon real
213	property situated in this state. Where a note, bond, or other
214	obligation is secured by personal property or by real property
215	situated outside this state, as well as by mortgage, deed of
216	trust, or other lien upon real property situated in this state,
217	then the nonrecurring tax shall apply to that portion of the
218	note, bond, or other obligation which bears the same ratio to
219	the entire principal balance of the note, bond, or other
220	obligation as the value of the real property situated in this
221	state bears to the value of all of the security; however, if the
222	security is solely made up of personal property and real
223	property situated in this state, the taxpayer may elect to
224	apportion the taxes based upon the value of the collateral, if
225	any, to which the taxpayer by law or contract must look first
226	for collection. In no event shall the portion of the note, bond,
227	or other obligation which is subject to the nonrecurring tax
228	exceed in value the value of the real property situated in this
229	state which is the security. The portion of a note, bond, or
230	other obligation which is not subject to the nonrecurring tax
231	shall be subject to the annual tax unless otherwise exempt.
232	Section 11.  Subsections (1), (3), and (4) of section
233	199.183, Florida Statutes, are amended to read:
234	199.183  Taxpayers exempt from annual and nonrecurring
235	taxes.--
236	(1)  Intangible personal property owned by this state or
237	any of its political subdivisions or municipalities shall be
238	exempt from taxation under this chapter. This exemption does not
239	apply to:
240	(a)  Any leasehold or other interest that is described in
241	s. 199.023(1)(d).
242	(b)  property related to the provision of two-way
243	telecommunications services to the public for hire by the use of
244	a telecommunications facility, as defined in s. 364.02(14), and
245	for which a certificate is required under chapter 364, when such
246	service is provided by any county, municipality, or other
247	political subdivision of the state. Any immunity of any
248	political subdivision of the state or other entity of local
249	government from taxation of the property used to provide
250	telecommunication services that is taxed as a result of this
251	paragraph is hereby waived. However, intangible personal
252	property related to the provision of such telecommunications
253	services provided by the operator of a public-use airport, as
254	defined in s. 332.004, for the operator's provision of
255	telecommunications services for the airport or its tenants,
256	concessionaires, or licensees, and intangible personal property
257	related to the provision of such telecommunications services
258	provided by a public hospital, are exempt from taxation under
259	this chapter.
260	(3)  Every national bank having its principal place of
261	business in another state, but operating a credit card credit
262	application processing, customer service, or collection
263	operation in this state, that is not considered a bank under the
264	provisions of 12 U.S.C. s. 1841(c)(2)(F), is exempt from paying
265	the tax imposed by this chapter on credit card receivables owed
266	to the bank by credit card holders domiciled outside this state.
267	(4)  Intangible personal property that is owned, managed,
268	or controlled by a trustee of a trust is exempt from annual tax
269	under this chapter. This exemption does not exempt from annual
270	tax a resident of this state who has a taxable beneficial
271	interest, as defined in s. 199.023, in a trust.
272	Section 12.  Section 199.218, Florida Statutes, is amended
273	to read:
274	199.218  Books and records.--
275	(1)  Each taxpayer shall retain all books and other records
276	necessary to identify the taxpayer's intangible personal
277	property and to determine any tax due under this chapter, as
278	well as all books and other records otherwise required by rule
279	of the department with respect to any such tax, until the
280	department's power to make an assessment with respect to such
281	tax has terminated under s. 95.091(3).
282	(2)  Each broker subject to the provisions of s. 199.062
283	shall preserve all books and other records relating to the
284	information reported under s. 199.062 or otherwise required by
285	rule of the department for a period of 3 years from the due date
286	of the report.
287	Section 13.  Paragraph (a) of subsection (1) and subsection
288	(3) of section 199.232, Florida Statutes, are amended to read:
289	199.232  Powers of department.--
290	(1)(a)  The department may audit the books and records of
291	any person to determine whether an annual tax or a nonrecurring
292	tax has been properly paid.
293	(3)  With or without an audit, the department may assess
294	any tax deficiency resulting from nonpayment or underpayment of
295	the tax, as well as any applicable interest and penalties. The
296	department shall assess on the basis of the best information
297	available to it, including estimates based on the best
298	information available to it if the taxpayer fails to permit
299	inspection of the taxpayer's records, fails to file an annual
300	return, files a grossly incorrect return, or files a false and
301	fraudulent return.
302	Section 14.  Subsections (2), (3), (4), (6), and (8) of
303	section 199.282, Florida Statutes, are amended, and subsections
304	(5), (7), and (9) of said section are renumbered as subsections
305	(4), (5), and (7), respectively, to read:
306	199.282  Penalties for violation of this chapter.--
307	(2)  If any annual or nonrecurring tax is not paid by the
308	statutory due date, then despite any extension granted under s.
309	199.232(6), interest shall run on the unpaid balance from such
310	due date until paid at the rate of 12 percent per year.
311	(3)(a)  If any annual or nonrecurring tax is not paid by
312	the due date, a delinquency penalty shall be charged. The
313	delinquency penalty shall be 10 percent of the delinquent tax
314	for each calendar month or portion thereof from the due date
315	until paid, up to a limit of 50 percent of the total tax not
316	timely paid.
317	(b)  If any annual tax return required by this chapter is
318	not filed by the due date, a penalty of 10 percent of the tax
319	due with the return shall be charged for each calendar month or
320	portion thereof during which the return remains unfiled, up to a
321	limit of 50 percent of the total tax due.
322
323	For any penalty assessed under this subsection, the combined
324	total for all penalties assessed under paragraphs (a) and (b)
325	shall not exceed 10 percent per calendar month, up to a limit of
326	50 percent of the total tax due.
327	(4)  If an annual tax return is filed and property is
328	either omitted from it or undervalued, then a specific penalty
329	shall be charged. The specific penalty shall be 10 percent of
330	the tax attributable to each omitted item or to each
331	undervaluation. No delinquency or late filing penalty shall be
332	charged with respect to any undervaluation.
333	(6)  Late reporting penalties shall be imposed as follows:
334	(a)  A penalty of $100 upon any corporation that does not
335	timely file a written notice required under s. 199.057(2)(c).
336	(b)  An initial penalty of $10 per customer position
337	statement, plus an additional penalty of the greater of 1
338	percent of the initial penalty or $50 for each month or portion
339	of a month, from the date due until filing is made, upon any
340	security dealer or investment adviser who does not timely file
341	or fails to file the statements required by s. 199.062(1). The
342	submission of a position statement that does not comply with the
343	department's specifications and instructions or the submission
344	of an inaccurate position statement is not a timely filing. The
345	department shall notify any security dealer or investment
346	adviser who fails to timely file the required statements. The
347	minimum penalty imposed upon a security dealer or investment
348	adviser under this paragraph is $100.
349	(6)(8)  Any person who fails or refuses to file an annual
350	return, or who fails or refuses to make records available for
351	inspection, when requested to do so by the department is guilty
352	of a misdemeanor of the first degree, punishable as provided in
353	s. 775.082 or s. 775.083.
354	Section 15.  Section 199.292, Florida Statutes, is amended
355	to read:
356	199.292  Disposition of intangible personal property
357	taxes.--All intangible personal property taxes collected
358	pursuant to this chapter, except for revenues derived from the
359	annual tax on a leasehold described in s. 199.023(1)(d), shall
360	be deposited into the General Revenue Fund. Revenues derived
361	from the annual tax on a leasehold described in s. 199.023(1)(d)
362	shall be returned to the local school board for the county in
363	which the property subject to the leasehold is situated.
364	Section 16.  Subsection (3) is added to section 199.303,
365	Florida Statutes, to read:
366	199.303  Declaration of legislative intent.--
367	(3)  It is hereby declared to be the specific intent of the
368	Legislature that all annual intangible personal property taxes
369	imposed as provided by law for calendar years 2005 and prior
370	shall remain in full force and effect during the period
371	specified by s. 95.091 for the year in which the tax was due. It
372	is further the intent of the Legislature that the department
373	continue to assess and collect all taxes due to the state under
374	such provisions for all periods available for assessment, as
375	provided for the year in which tax was due by s. 95.091.
376	Section 17.  Subsection (4) of section 201.23, Florida
377	Statutes, is amended to read:
378	201.23  Foreign notes and other written obligations
379	exempt.--
380	(4)(a)  The excise taxes imposed by this chapter shall not
381	apply to the documents, notes, evidences of indebtedness,
382	financing statements, drafts, bills of exchange, or other
383	taxable items dealt with, made, issued, drawn upon, accepted,
384	delivered, shipped, received, signed, executed, assigned,
385	transferred, or sold by or to a banking organization, as defined
386	in s. 199.023(9), in the conduct of an international banking
387	transaction, as defined in s. 199.023(11). Nothing in this
388	subsection shall be construed to change the application of
389	paragraph (2)(a).
390	(b)  For purposes of this subsection:
391	1.  "Banking organization" means:
392	a.  A bank organized and existing under the laws of any
393	state;
394	b.  A national bank organized and existing pursuant to the
395	provisions of the National Bank Act, 12 U.S.C. ss. 21 et seq.;
396	c.  An Edge Act corporation organized pursuant to the
397	provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C. ss.
398	611 et seq.;
399	d.  An international bank agency licensed pursuant to the
400	laws of any state;
401	e.  A federal agency licensed pursuant to ss. 4 and 5 of
402	the International Banking Act of 1978;
403	f.  A savings association organized and existing under the
404	laws of any state;
405	g.  A federal association organized and existing pursuant
406	to the provisions of the Home Owners' Loan Act of 1933, 12
407	U.S.C. ss. 1461 et seq.; or
408	h.  A Florida export finance corporation organized and
409	existing pursuant to the provisions of part V of chapter 288.
410	2.  "International banking transaction" means:
411	a.  The financing of the exportation from, or the
412	importation into, the United States or between jurisdictions
413	abroad of tangible personal property or services;
414	b.  The financing of the production, preparation, storage,
415	or transportation of tangible personal property or services
416	which are identifiable as being directly and solely for export
417	from, or import into, the United States or between jurisdictions
418	abroad;
419	c.  The financing of contracts, projects, or activities to
420	be performed substantially abroad, except those transactions
421	secured by a mortgage, deed of trust, or other lien upon real
422	property located in the state;
423	d.  The receipt of deposits or borrowings or the extensions
424	of credit by an international banking facility, except the loan
425	or deposit of funds secured by mortgage, deed of trust, or other
426	lien upon real property located in the state; or
427	e.  Entering into foreign exchange trading or hedging
428	transactions in connection with the activities described in sub-
429	subparagraph d.
430	Section 18.  Subsection (19) of section 212.02, Florida
431	Statutes, is amended to read:
432	212.02  Definitions.--The following terms and phrases when
433	used in this chapter have the meanings ascribed to them in this
434	section, except where the context clearly indicates a different
435	meaning:
436	(19)  "Tangible personal property" means and includes
437	personal property which may be seen, weighed, measured, or
438	touched or is in any manner perceptible to the senses, including
439	electric power or energy, boats, motor vehicles and mobile homes
440	as defined in s. 320.01(1) and (2), aircraft as defined in s.
441	330.27, and all other types of vehicles. The term "tangible
442	personal property" does not include stocks, bonds, notes,
443	insurance, or other obligations or securities; intangibles as
444	defined by the intangible tax law of the state; or pari-mutuel
445	tickets sold or issued under the racing laws of the state.
446	Section 19.  Paragraph (p) of subsection (7) and paragraph
447	(a) of subsection (14) of section 213.053, Florida Statutes, are
448	amended to read:
449	213.053  Confidentiality and information sharing.--
450	(7)  Notwithstanding any other provision of this section,
451	the department may provide:
452	(p)  Information relative to ss. 199.1055, 220.1845, and
453	376.30781 to the Department of Environmental Protection in the
454	conduct of its official business.
455
456	Disclosure of information under this subsection shall be
457	pursuant to a written agreement between the executive director
458	and the agency. Such agencies, governmental or nongovernmental,
459	shall be bound by the same requirements of confidentiality as
460	the Department of Revenue. Breach of confidentiality is a
461	misdemeanor of the first degree, punishable as provided by s.
462	775.082 or s. 775.083.
463	(14)(a)  Notwithstanding any other provision of this
464	section, the department shall, subject to the safeguards
465	specified in paragraph (c), disclose to the Division of
466	Corporations of the Department of State the name, address,
467	federal employer identification number, and duration of tax
468	filings with this state of all corporate or partnership entities
469	which are not on file or have a dissolved status with the
470	Division of Corporations and which have filed tax returns
471	pursuant to either chapter 199 or chapter 220.
472	Section 20.  Section 213.054, Florida Statutes, is amended
473	to read:
474	213.054  Persons claiming tax exemptions or deductions;
475	annual report.--The Department of Revenue shall be responsible
476	for monitoring the utilization of tax exemptions and tax
477	deductions authorized pursuant to chapter 81-179, Laws of
478	Florida. On or before September 1 of each year, the department
479	shall report to the Chief Financial Officer the names and
480	addresses of all persons who have claimed an exemption pursuant
481	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
482	Section 21.  Section 213.27, Florida Statutes, is amended
483	to read:
484	213.27  Contracts with debt collection agencies and certain
485	vendors.--
486	(1)  The Department of Revenue may, for the purpose of
487	collecting any delinquent taxes due from a taxpayer, including
488	taxes for which a bill or notice has been generated, contract
489	with any debt collection agency or attorney doing business
490	within or without this state for the collection of such
491	delinquent taxes including penalties and interest thereon. The
492	department may also share confidential information pursuant to
493	the contract necessary for the collection of delinquent taxes
494	and taxes for which a billing or notice has been generated.
495	Contracts will be made pursuant to chapter 287. The taxpayer
496	must be notified by mail by the department, its employees, or
497	its authorized representative 30 days prior to commencing any
498	litigation to recover any delinquent taxes. The taxpayer must be
499	notified by mail by the department 30 days prior to the
500	department assigning the collection of any taxes to the debt
501	collection agency.
502	(2)  The department may enter into contracts with any
503	individual or business for the purpose of identifying intangible
504	personal property tax liability. Contracts may provide for the
505	identification of assets subject to the tax on intangible
506	personal property, the determination of value of such property,
507	the requirement for filing a tax return and the collection of
508	taxes due, including applicable penalties and interest thereon.
509	The department may share confidential information pursuant to
510	the contract necessary for the identification of taxable
511	intangible personal property. Contracts shall be made pursuant
512	to chapter 287. The taxpayer must be notified by mail by the
513	department 30 days prior to the department assigning
514	identification of intangible personal property to an individual
515	or business.
516	(2)(3)  Any contract may provide, in the discretion of the
517	executive director of the Department of Revenue, the manner in
518	which the compensation for such services will be paid. Under
519	standards established by the department, such compensation shall
520	be added to the amount of the tax and collected as a part
521	thereof by the agency or deducted from the amount of tax,
522	penalty, and interest actually collected.
523	(3)(4)  All funds collected under the terms of the
524	contract, less the fees provided in the contract, shall be
525	remitted to the department within 30 days from the date of
526	collection from a taxpayer. Forms to be used for such purpose
527	shall be prescribed by the department.
528	(4)(5)  The department shall require a bond from the debt
529	collection agency or the individual or business contracted with
530	under subsection (2) not in excess of $100,000 guaranteeing
531	compliance with the terms of the contract. However, a bond of
532	$10,000 is required from a debt collection agency if the agency
533	does not actually collect and remit delinquent funds to the
534	department.
535	(5)(6)  The department may, for the purpose of ascertaining
536	the amount of or collecting any taxes due from a person doing
537	mail order business in this state, contract with any auditing
538	agency doing business within or without this state for the
539	purpose of conducting an audit of such mail order business;
540	however, such audit agency may not conduct an audit on behalf of
541	the department of any person domiciled in this state, person
542	registered for sales and use tax purposes in this state, or
543	corporation filing a Florida corporate tax return, if any such
544	person or corporation objects to such audit in writing to the
545	department and the auditing agency. The department shall notify
546	the taxpayer by mail at least 30 days before the department
547	assigns the collection of such taxes.
548	(6)(7)  Confidential information shared by the department
549	with debt collection or auditing agencies or individuals or
550	businesses with which the department has contracted under
551	subsection (2) is exempt from the provisions of s. 119.07(1),
552	and debt collection or auditing agencies and individuals or
553	businesses with which the department has contracted under
554	subsection (2) shall be bound by the same requirements of
555	confidentiality as the Department of Revenue. Breach of
556	confidentiality is a misdemeanor of the first degree, punishable
557	as provided by ss. 775.082 and 775.083.
558	(7)(8)(a)  The executive director of the department may
559	enter into contracts with private vendors to develop and
560	implement systems to enhance tax collections where compensation
561	to the vendors is funded through increased tax collections. The
562	amount of compensation paid to a vendor shall be based on a
563	percentage of increased tax collections attributable to the
564	system after all administrative and judicial appeals are
565	exhausted, and the total amount of compensation paid to a vendor
566	shall not exceed the maximum amount stated in the contract.
567	(b)  A person acting on behalf of the department under a
568	contract authorized by this subsection does not exercise any of
569	the powers of the department, except that the person is an agent
570	of the department for the purposes of developing and
571	implementing a system to enhance tax collection.
572	(c)  Disclosure of information under this subsection shall
573	be pursuant to a written agreement between the executive
574	director and the private vendors. The vendors shall be bound by
575	the same requirements of confidentiality as the department.
576	Breach of confidentiality is a misdemeanor of the first degree,
577	punishable as provided in s. 775.082 or s. 775.083.
578	Section 22.  Subsection (1) and paragraphs (b) and (c) of
579	subsection (3) of section 220.1845, Florida Statutes, are
580	amended to read:
581	220.1845  Contaminated site rehabilitation tax credit.--
582	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
583	(a)  A credit in the amount of 35 percent of the costs of
584	voluntary cleanup activity that is integral to site
585	rehabilitation at the following sites is available against any
586	tax due for a taxable year under this chapter:
587	1.  A drycleaning-solvent-contaminated site eligible for
588	state-funded site rehabilitation under s. 376.3078(3);
589	2.  A drycleaning-solvent-contaminated site at which
590	cleanup is undertaken by the real property owner pursuant to s.
591	376.3078(11), if the real property owner is not also, and has
592	never been, the owner or operator of the drycleaning facility
593	where the contamination exists; or
594	3.  A brownfield site in a designated brownfield area under
595	s. 376.80.
596	(b)  A tax credit applicant, or multiple tax credit
597	applicants working jointly to clean up a single site, may not be
598	granted more than $250,000 per year in tax credits for each site
599	voluntarily rehabilitated. Multiple tax credit applicants shall
600	be granted tax credits in the same proportion as their
601	contribution to payment of cleanup costs. Subject to the same
602	conditions and limitations as provided in this section, a
603	municipality, county, or other tax credit applicant which
604	voluntarily rehabilitates a site may receive not more than
605	$250,000 per year in tax credits which it can subsequently
606	transfer subject to the provisions in paragraph (g)(h).
607	(c)  If the credit granted under this section is not fully
608	used in any one year because of insufficient tax liability on
609	the part of the corporation, the unused amount may be carried
610	forward for a period not to exceed 5 years. The carryover credit
611	may be used in a subsequent year when the tax imposed by this
612	chapter for that year exceeds the credit for which the
613	corporation is eligible in that year under this section after
614	applying the other credits and unused carryovers in the order
615	provided by s. 220.02(8). Five years after the date a credit is
616	granted under this section, such credit expires and may not be
617	used. However, if during the 5-year period the credit is
618	transferred, in whole or in part, pursuant to paragraph (g)(h),
619	each transferee has 5 years after the date of transfer to use
620	its credit.
621	(d)  A taxpayer that files a consolidated return in this
622	state as a member of an affiliated group under s. 220.131(1) may
623	be allowed the credit on a consolidated return basis up to the
624	amount of tax imposed upon the consolidated group.
625	(e)  A taxpayer that receives credit under s. 199.1055 is
626	ineligible to receive credit under this section in a given tax
627	year.
628	(e)(f)  A tax credit applicant that receives state-funded
629	site rehabilitation under s. 376.3078(3) for rehabilitation of a
630	drycleaning-solvent-contaminated site is ineligible to receive
631	credit under this section for costs incurred by the tax credit
632	applicant in conjunction with the rehabilitation of that site
633	during the same time period that state-administered site
634	rehabilitation was underway.
635	(f)(g)  The total amount of the tax credits which may be
636	granted under this section and s. 199.1055 is $2 million
637	annually.
638	(g)(h)1.  Tax credits that may be available under this
639	section to an entity eligible under s. 376.30781 may be
640	transferred after a merger or acquisition to the surviving or
641	acquiring entity and used in the same manner and with the same
642	limitations.
643	2.  The entity or its surviving or acquiring entity as
644	described in subparagraph 1., may transfer any unused credit in
645	whole or in units of no less than 25 percent of the remaining
646	credit. The entity acquiring such credit may use it in the same
647	manner and with the same limitation as described in this
648	section. Such transferred credits may not be transferred again
649	although they may succeed to a surviving or acquiring entity
650	subject to the same conditions and limitations as described in
651	this section.
652	3.  In the event the credit provided for under this section
653	is reduced either as a result of a determination by the
654	Department of Environmental Protection or an examination or
655	audit by the Department of Revenue, such tax deficiency shall be
656	recovered from the first entity, or the surviving or acquiring
657	entity, to have claimed such credit up to the amount of credit
658	taken. Any subsequent deficiencies shall be assessed against any
659	entity acquiring and claiming such credit, or in the case of
660	multiple succeeding entities in the order of credit succession.
661	(h)(i)  In order to encourage completion of site
662	rehabilitation at contaminated sites being voluntarily cleaned
663	up and eligible for a tax credit under this section, the tax
664	credit applicant may claim an additional 10 percent of the total
665	cleanup costs, not to exceed $50,000, in the final year of
666	cleanup as evidenced by the Department of Environmental
667	Protection issuing a "No Further Action" order for that site.
668	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
669	FORFEITURE.--
670	(b)  In addition to its existing audit and investigation
671	authority relating to chapter 199 and this chapter, the
672	Department of Revenue may perform any additional financial and
673	technical audits and investigations, including examining the
674	accounts, books, or records of the tax credit applicant, which
675	are necessary to verify the site rehabilitation costs included
676	in a tax credit return and to ensure compliance with this
677	section. The Department of Environmental Protection shall
678	provide technical assistance, when requested by the Department
679	of Revenue, on any technical audits performed pursuant to this
680	section.
681	(c)  It is grounds for forfeiture of previously claimed and
682	received tax credits if the Department of Revenue determines, as
683	a result of either an audit or information received from the
684	Department of Environmental Protection, that a taxpayer received
685	tax credits pursuant to this section to which the taxpayer was
686	not entitled. In the case of fraud, the taxpayer shall be
687	prohibited from claiming any future tax credits under this
688	section or s. 199.1055.
689	1.  The taxpayer is responsible for returning forfeited tax
690	credits to the Department of Revenue, and such funds shall be
691	paid into the General Revenue Fund of the state.
692	2.  The taxpayer shall file with the Department of Revenue
693	an amended tax return or such other report as the Department of
694	Revenue prescribes by rule and shall pay any required tax within
695	60 days after the taxpayer receives notification from the
696	Department of Environmental Protection pursuant to s. 376.30781
697	that previously approved tax credits have been revoked or
698	modified, if uncontested, or within 60 days after a final order
699	is issued following proceedings involving a contested revocation
700	or modification order.
701	3.  A notice of deficiency may be issued by the Department
702	of Revenue at any time within 5 years after the date the
703	taxpayer receives notification from the Department of
704	Environmental Protection pursuant to s. 376.30781 that
705	previously approved tax credits have been revoked or modified.
706	If a taxpayer fails to notify the Department of Revenue of any
707	change in its tax credit claimed, a notice of deficiency may be
708	issued at any time. In either case, the amount of any proposed
709	assessment set forth in such notice of deficiency shall be
710	limited to the amount of any deficiency resulting under this
711	section from the recomputation of the taxpayer's tax for the
712	taxable year.
713	4.  Any taxpayer that fails to report and timely pay any
714	tax due as a result of the forfeiture of its tax credit is in
715	violation of this section and is subject to applicable penalty
716	and interest.
717	Section 23.  Paragraph (a) of subsection (2) and
718	subsections (3), (8), and (12) of section 376.30781, Florida
719	Statutes, are amended to read:
720	376.30781  Partial tax credits for rehabilitation of
721	drycleaning-solvent-contaminated sites and brownfield sites in
722	designated brownfield areas; application process; rulemaking
723	authority; revocation authority.--
724	(2)(a)  A credit in the amount of 35 percent of the costs
725	of voluntary cleanup activity that is integral to site
726	rehabilitation at the following sites is allowed pursuant to s.
727	ss. 199.1055 and 220.1845:
728	1.  A drycleaning-solvent-contaminated site eligible for
729	state-funded site rehabilitation under s. 376.3078(3);
730	2.  A drycleaning-solvent-contaminated site at which
731	cleanup is undertaken by the real property owner pursuant to s.
732	376.3078(11), if the real property owner is not also, and has
733	never been, the owner or operator of the drycleaning facility
734	where the contamination exists; or
735	3.  A brownfield site in a designated brownfield area under
736	s. 376.80.
737	(3)  The Department of Environmental Protection shall be
738	responsible for allocating the tax credits provided for in s.
739	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
740	in tax credits annually.
741	(8)  On or before March 1, the Department of Environmental
742	Protection shall inform each eligible tax credit applicant of
743	the amount of its partial tax credit and provide each eligible
744	tax credit applicant with a tax credit certificate that must be
745	submitted with its tax return to the Department of Revenue to
746	claim the tax credit or be transferred pursuant to s.
747	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
748	the payment of refunds if total credits exceed the amount of tax
749	owed.
750	(12)  A tax credit applicant who receives state-funded site
751	rehabilitation under s. 376.3078(3) for rehabilitation of a
752	drycleaning-solvent-contaminated site is ineligible to receive a
753	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
754	by the tax credit applicant in conjunction with the
755	rehabilitation of that site during the same time period that
756	state-administered site rehabilitation was underway.
757	Section 24.  Subsection (13) of section 493.6102, Florida
758	Statutes, is amended to read:
759	493.6102  Inapplicability of this chapter.--This chapter
760	shall not apply to:
761	(13)  Any individual employed as a security officer by a
762	church or ecclesiastical or denominational organization having
763	an established physical place of worship in this state at which
764	nonprofit religious services and activities are regularly
765	conducted or by a church cemetery religious institution as
766	defined in s. 199.183(2)(a) to provide security on the
767	institution property of the organization or cemetery, and who
768	does not carry a firearm in the course of her or his duties.
769	Section 25.  Paragraph (b) of subsection (4) of section
770	650.05, Florida Statutes, is amended to read:
771	650.05  Plans for coverage of employees of political
772	subdivisions.--
773	(4)
774	(b)  The grants-in-aid and other revenue referred to in
775	paragraph (a) specifically include, but are not limited to,
776	minimum foundation program grants to public school districts and
777	community colleges; gasoline, motor fuel, intangible, cigarette,
778	racing, and insurance premium taxes distributed to political
779	subdivisions; and amounts specifically appropriated as grants-
780	in-aid for mental health, mental retardation, and mosquito
781	control programs.
782	Section 26.  Subsection (1) of section 655.071, Florida
783	Statutes, is amended to read:
784	655.071  International banking facilities; definitions;
785	notice before establishment.--
786	(1)  "International banking facility" means a set of asset
787	and liability accounts segregated on the books and records of a
788	banking organization, as that term is defined in s. 201.23
789	199.023, that includes only international banking facility
790	deposits, borrowings, and extensions of credit, as those terms
791	shall be defined by the commission pursuant to subsection (2).
792	Section 27. Effective January 1, 2008, subsections (5) and
793	(6) of section 733.702, Florida Statutes, are amended to read:
794	733.702  Limitations on presentation of claims.--
795	(5)  The Department of Revenue may file a claim against the
796	estate of a decedent for taxes due under chapter 199 after the
797	expiration of the time for filing claims provided in subsection
798	(1), if the department files its claim within 30 days after the
799	service of the inventory. Upon filing of the estate tax return
800	with the department as provided in s. 198.13, or to the extent
801	the inventory or estate tax return is amended or supplemented,
802	the department has the right to file a claim or to amend its
803	previously filed claim within 30 days after service of the
804	estate tax return, or an amended or supplemented inventory or
805	filing of an amended or supplemental estate tax return, as to
806	the additional information disclosed.
807	(5)(6)  Nothing in this section shall extend the
808	limitations period set forth in s. 733.710.
809	Section 28.  Effective upon this act becoming a law, the
810	executive director of the Department of Revenue may adopt
811	emergency rules under ss. 120.536(1) and 120.54, Florida
812	Statutes, to implement chapter 199, Florida Statutes, and all
813	conditions are deemed met for the adoption of such rules.
814	Notwithstanding any other provision of law, such emergency rules
815	shall remain effective for 6 months after the date of adoption
816	and may be renewed during the pendency of procedures to adopt
817	rules addressing the subject of the emergency rules.
818	Section 29.  Except as otherwise provided herein, this act
819	shall take effect January 1, 2006.

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