HB 209

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, 212.02, 213.053, 213.054,
12	213.27, 220.1845, 376.30781, 493.6102, 650.05, 655.071,
13	and 733.702, F.S., to conform provisions to the repeal of
14	the annual intangible personal property tax; providing for
15	application of certain collection, administration, and
16	enforcement provisions to taxation of certain leaseholds;
17	authorizing the Department of Revenue to adopt emergency
18	implementing rules for a certain time; providing effective
19	dates.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Sections 199.012, 199.023, 199.032, 199.033,
24	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
25	199.175, and 199.185, Florida Statutes, are repealed.
26	Section 2.  Paragraph (c) of subsection (1) of section
27	28.35, Florida Statutes, is amended to read:
28	28.35  Florida Clerks of Court Operations Corporation.--
29	(1)
30	(c)  For the purposes of s. 199.183(1), The corporation
31	shall be considered a political subdivision of the state and
32	shall be exempt from the corporate income tax. The corporation
33	is not subject to the procurement provisions of chapter 287 and
34	policies and decisions of the corporation relating to incurring
35	debt, levying assessments, and the sale, issuance, continuation,
36	terms, and claims under corporation policies, and all services
37	relating thereto, are not subject to the provisions of chapter
38	120.
39	Section 3.  Paragraph (a) of subsection (4) of section
40	192.0105, Florida Statutes, is amended to read:
41	192.0105  Taxpayer rights.--There is created a Florida
42	Taxpayer's Bill of Rights for property taxes and assessments to
43	guarantee that the rights, privacy, and property of the
44	taxpayers of this state are adequately safeguarded and protected
45	during tax levy, assessment, collection, and enforcement
46	processes administered under the revenue laws of this state. The
47	Taxpayer's Bill of Rights compiles, in one document, brief but
48	comprehensive statements that summarize the rights and
49	obligations of the property appraisers, tax collectors, clerks
50	of the court, local governing boards, the Department of Revenue,
51	and taxpayers. Additional rights afforded to payors of taxes and
52	assessments imposed under the revenue laws of this state are
53	provided in s. 213.015. The rights afforded taxpayers to assure
54	that their privacy and property are safeguarded and protected
55	during tax levy, assessment, and collection are available only
56	insofar as they are implemented in other parts of the Florida
57	Statutes or rules of the Department of Revenue. The rights so
58	guaranteed to state taxpayers in the Florida Statutes and the
59	departmental rules include:
60	(4)  THE RIGHT TO CONFIDENTIALITY.--
61	(a)  The right to have information kept confidential,
62	including federal tax information, ad valorem tax returns,
63	social security numbers, all financial records produced by the
64	taxpayer, Form DR-219 returns for documentary stamp tax
65	information, and sworn statements of gross income, copies of
66	federal income tax returns for the prior year, wage and earnings
67	statements (W-2 forms), and other documents (see ss. 192.105,
68	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
69	Section 4.  Subsections (5), (6), and (7) of section
70	192.032, Florida Statutes, are amended to read:
71	192.032  Situs of property for assessment purposes.--All
72	property shall be assessed according to its situs as follows:
73	(5)  Intangible personal property, according to the rules
74	laid down in chapter 199.
75	(5)(6)(a)  Notwithstanding the provisions of subsection
76	(2), personal property used as a marine cargo container in the
77	conduct of foreign or interstate commerce shall not be deemed to
78	have acquired a taxable situs within a county when the property
79	is temporarily halted or stored within the state for a period
80	not exceeding 180 days.
81	(b)  "Marine cargo container" means a nondisposable
82	receptacle which is of a permanent character, strong enough to
83	be suitable for repeated use; which is specifically designed to
84	facilitate the carriage of goods by one or more modes of
85	transport, one of which shall be by ocean vessel, without
86	intermediate reloading; and which is fitted with devices
87	permitting its ready handling, particularly in the transfer from
88	one transport mode to another. The term "marine cargo container"
89	includes a container when carried on a chassis but does not
90	include a vehicle or packaging.
91	(6)(7)  Notwithstanding any other provision of this
92	section, tangible personal property used in traveling shows such
93	as carnivals, ice shows, or circuses shall be deemed to be
94	physically present or habitually located or typically present
95	only to the extent the value of such property is multiplied by a
96	fraction, the numerator of which is the number of days such
97	property is present in Florida during the taxable year and the
98	denominator of which is the number of days in the taxable year.
99	However, railroad property of such traveling shows shall be
100	taxable under s. 193.085(4)(b) and not under this section.
101	Section 5.  Subsection (3) of section 192.042, Florida
102	Statutes, is amended to read:
103	192.042  Date of assessment.--All property shall be
104	assessed according to its just value as follows:
105	(3)  Intangible personal property, according to the rules
106	laid down in chapter 199.
107	Section 6.  Subsections (5) and (6) of section 192.091,
108	Florida Statutes, are amended to read:
109	192.091  Commissions of property appraisers and tax
110	collectors.--
111	(5)  Provided, that The provisions of this section shall
112	not apply to commissions on intangible property taxes or
113	drainage district or drainage subdistrict taxes.; and
114	(6)  If Provided, further, that where any property
115	appraiser or tax collector in the state is receiving
116	compensation for expenses in conducting his or her office or by
117	way of salary pursuant to any act of the Legislature other than
118	the general law fixing compensation of property appraisers, such
119	property appraiser or tax collector may file a declaration in
120	writing with the board of county commissioners of his or her
121	county electing to come under the provisions of this section,
122	and thereupon such property appraiser or tax collector shall be
123	paid compensation in accordance with the provisions hereof, and
124	shall not be entitled to the benefit of the said special or
125	local act. If such property appraiser or tax collector does not
126	so elect, he or she shall continue to be paid such compensation
127	as may now be provided by law for such property appraiser or tax
128	collector.
129	Section 7.  Subsections (4), (5), and (6) of section
130	193.114, Florida Statutes, are amended to read:
131	193.114  Preparation of assessment rolls.--
132	(4)  The department shall promulgate regulations and forms
133	for the preparation of the intangible personal property roll to
134	comply with chapter 199.
135	(4)(5)  For every change made to the assessed or taxable
136	value of a parcel on an assessment roll subsequent to the
137	mailing of the notice provided for in s. 200.069, the property
138	appraiser shall document the reason for such change in the
139	public records of the office of the property appraiser in a
140	manner acceptable to the executive director or the executive
141	director's designee. For every change that decreases the
142	assessed or taxable value of a parcel on an assessment roll
143	between the time of complete submission of the tax roll pursuant
144	to s. 193.1142(3) and mailing of the notice provided for in s.
145	200.069, the property appraiser shall document the reason for
146	such change in the public records of the office of the property
147	appraiser in a manner acceptable to the executive director or
148	the executive director's designee. Changes made by the value
149	adjustment board are not subject to the requirements of this
150	subsection.
151	(5)(6)  For proprietary purposes, including the furnishing
152	or sale of copies of the tax roll under s. 119.07(1), the
153	property appraiser is the custodian of the tax roll and the
154	copies of it which are maintained by any state agency. The
155	department or any state or local agency may use copies of the
156	tax roll received by it for official purposes and shall permit
157	inspection and examination thereof under s. 119.07(1), but is
158	not required to furnish copies of the records. A social security
159	number submitted under s. 196.011(1) is confidential and exempt
160	from s. 24(a), Art. I of the State Constitution and the
161	provisions of s. 119.07(1). A copy of documents containing the
162	numbers furnished or sold by the property appraiser, except a
163	copy furnished to the department, or a copy of documents
164	containing social security numbers provided by the department or
165	any state or local agency for inspection or examination by the
166	public, must exclude those social security numbers.
167	Section 8.  Subsection (9) of section 196.015, Florida
168	Statutes, is amended to read:
169	196.015  Permanent residency; factual determination by
170	property appraiser.--Intention to establish a permanent
171	residence in this state is a factual determination to be made,
172	in the first instance, by the property appraiser. Although any
173	one factor is not conclusive of the establishment or
174	nonestablishment of permanent residence, the following are
175	relevant factors that may be considered by the property
176	appraiser in making his or her determination as to the intent of
177	a person claiming a homestead exemption to establish a permanent
178	residence in this state:
179	(9)  The previous filing of Florida intangible tax returns
180	by the applicant.
181	Section 9.  Paragraph (b) of subsection (2) of section
182	196.199, Florida Statutes, is amended to read:
183	196.199  Government property exemption.--
184	(2)  Property owned by the following governmental units but
185	used by nongovernmental lessees shall only be exempt from
186	taxation under the following conditions:
187	(b)  Except as provided in paragraph (c), the exemption
188	provided by this subsection shall not apply to those portions of
189	a leasehold or other interest defined by s. 199.023(1)(d), as it
190	existed prior to January 1, 2007, subject to the provisions of
191	subsection (7). Such leasehold or other interest shall be taxed
192	only as intangible personal property pursuant to chapter 199 as
193	it existed prior to January 1, 2007, if rental payments are due
194	in consideration of such leasehold or other interest. All
195	applicable collection, administration, and enforcement
196	provisions of chapter 199, as it existed prior to January 1,
197	2007, shall apply to taxation of such leaseholds. If no rental
198	payments are due pursuant to the agreement creating such
199	leasehold or other interest, the leasehold or other interest
200	shall be taxed as real property. Nothing in this paragraph shall
201	be deemed to exempt personal property, buildings, or other real
202	property improvements owned by the lessee from ad valorem
203	taxation.
204	Section 10.  Subsection (2) of section 199.133, Florida
205	Statutes, is amended to read:
206	199.133  Levy of nonrecurring tax; relationship to annual
207	tax.--
208	(2)  The nonrecurring tax shall apply to a note, bond, or
209	other obligation for payment of money only to the extent it is
210	secured by mortgage, deed of trust, or other lien upon real
211	property situated in this state. Where a note, bond, or other
212	obligation is secured by personal property or by real property
213	situated outside this state, as well as by mortgage, deed of
214	trust, or other lien upon real property situated in this state,
215	then the nonrecurring tax shall apply to that portion of the
216	note, bond, or other obligation which bears the same ratio to
217	the entire principal balance of the note, bond, or other
218	obligation as the value of the real property situated in this
219	state bears to the value of all of the security; however, if the
220	security is solely made up of personal property and real
221	property situated in this state, the taxpayer may elect to
222	apportion the taxes based upon the value of the collateral, if
223	any, to which the taxpayer by law or contract must look first
224	for collection. In no event shall the portion of the note, bond,
225	or other obligation which is subject to the nonrecurring tax
226	exceed in value the value of the real property situated in this
227	state which is the security. The portion of a note, bond, or
228	other obligation which is not subject to the nonrecurring tax
229	shall be subject to the annual tax unless otherwise exempt.
230	Section 11.  Subsections (1), (3), and (4) of section
231	199.183, Florida Statutes, are amended to read:
232	199.183  Taxpayers exempt from annual and nonrecurring
233	taxes.--
234	(1)  Intangible personal property owned by this state or
235	any of its political subdivisions or municipalities shall be
236	exempt from taxation under this chapter. This exemption does not
237	apply to:
238	(a)  Any leasehold or other interest that is described in
239	s. 199.023(1)(d).
240	(b)  property related to the provision of two-way
241	telecommunications services to the public for hire by the use of
242	a telecommunications facility, as defined in s. 364.02(15), and
243	for which a certificate is required under chapter 364, when the
244	service is provided by any county, municipality, or other
245	political subdivision of the state. Any immunity of any
246	political subdivision of the state or other entity of local
247	government from taxation of the property used to provide
248	telecommunication services that is taxed as a result of this
249	paragraph is hereby waived. However, intangible personal
250	property related to the provision of telecommunications services
251	provided by the operator of a public-use airport, as defined in
252	s. 332.004, for the operator's provision of telecommunications
253	services for the airport or its tenants, concessionaires, or
254	licensees, and intangible personal property related to the
255	provision of telecommunications services provided by a public
256	hospital, are exempt from taxation under this chapter.
257	(3)  Every national bank having its principal place of
258	business in another state, but operating a credit card credit
259	application processing, customer service, or collection
260	operation in this state, that is not considered a bank under the
261	provisions of 12 U.S.C. s. 1841(c)(2)(F), is exempt from paying
262	the tax imposed by this chapter on credit card receivables owed
263	to the bank by credit card holders domiciled outside this state.
264	(4)  Intangible personal property that is owned, managed,
265	or controlled by a trustee of a trust is exempt from annual tax
266	under this chapter. This exemption does not exempt from annual
267	tax a resident of this state who has a taxable beneficial
268	interest, as defined in s. 199.023, in a trust.
269	Section 12.  Section 199.218, Florida Statutes, is amended
270	to read:
271	199.218  Books and records.--
272	(1)  Each taxpayer shall retain all books and other records
273	necessary to identify the taxpayer's intangible personal
274	property and to determine any tax due under this chapter, as
275	well as all books and other records otherwise required by rule
276	of the department with respect to any such tax, until the
277	department's power to make an assessment with respect to such
278	tax has terminated under s. 95.091(3).
279	(2)  Each broker subject to the provisions of s. 199.062
280	shall preserve all books and other records relating to the
281	information reported under s. 199.062 or otherwise required by
282	rule of the department for a period of 3 years from the due date
283	of the report.
284	Section 13.  Paragraph (a) of subsection (1) and subsection
285	(3) of section 199.232, Florida Statutes, are amended to read:
286	199.232  Powers of department.--
287	(1)(a)  The department may audit the books and records of
288	any person to determine whether an annual tax or a nonrecurring
289	tax has been properly paid.
290	(3)  With or without an audit, the department may assess
291	any tax deficiency resulting from nonpayment or underpayment of
292	the tax, as well as any applicable interest and penalties. The
293	department shall assess on the basis of the best information
294	available to it, including estimates based on the best
295	information available to it if the taxpayer fails to permit
296	inspection of the taxpayer's records, fails to file an annual
297	return, files a grossly incorrect return, or files a false and
298	fraudulent return.
299	Section 14.  Subsections (2), (3), (4), (6), and (8) of
300	section 199.282, Florida Statutes, are amended, and subsections
301	(5), (7), and (9) of that section are renumbered as subsections
302	(4), (5), and (7), respectively, to read:
303	199.282  Penalties for violation of this chapter.--
304	(2)  If any annual or nonrecurring tax is not paid by the
305	statutory due date, then despite any extension granted under s.
306	199.232(6), interest shall run on the unpaid balance from such
307	due date until paid at the rate of 12 percent per year.
308	(3)(a)  If any annual or nonrecurring tax is not paid by
309	the due date, a delinquency penalty shall be charged. The
310	delinquency penalty shall be 10 percent of the delinquent tax
311	for each calendar month or portion thereof from the due date
312	until paid, up to a limit of 50 percent of the total tax not
313	timely paid.
314	(b)  If any annual tax return required by this chapter is
315	not filed by the due date, a penalty of 10 percent of the tax
316	due with the return shall be charged for each calendar month or
317	portion thereof during which the return remains unfiled, up to a
318	limit of 50 percent of the total tax due.
319
320	For any penalty assessed under this subsection, the combined
321	total for all penalties assessed under paragraphs (a) and (b)
322	shall not exceed 10 percent per calendar month, up to a limit of
323	50 percent of the total tax due.
324	(4)  If an annual tax return is filed and property is
325	either omitted from it or undervalued, then a specific penalty
326	shall be charged. The specific penalty shall be 10 percent of
327	the tax attributable to each omitted item or to each
328	undervaluation. No delinquency or late filing penalty shall be
329	charged with respect to any undervaluation.
330	(6)  Late reporting penalties shall be imposed as follows:
331	(a)  A penalty of $100 upon any corporation that does not
332	timely file a written notice required under s. 199.057(2)(c).
333	(b)  An initial penalty of $10 per customer position
334	statement, plus an additional penalty of the greater of 1
335	percent of the initial penalty or $50 for each month or portion
336	of a month, from the date due until filing is made, upon any
337	security dealer or investment adviser who does not timely file
338	or fails to file the statements required by s. 199.062(1). The
339	submission of a position statement that does not comply with the
340	department's specifications and instructions or the submission
341	of an inaccurate position statement is not a timely filing. The
342	department shall notify any security dealer or investment
343	adviser who fails to timely file the required statements. The
344	minimum penalty imposed upon a security dealer or investment
345	adviser under this paragraph is $100.
346	(6)(8)  Any person who fails or refuses to file an annual
347	return, or who fails or refuses to make records available for
348	inspection, when requested to do so by the department is guilty
349	of a misdemeanor of the first degree, punishable as provided in
350	s. 775.082 or s. 775.083.
351	Section 15.  Section 199.292, Florida Statutes, is amended
352	to read:
353	199.292  Disposition of intangible personal property
354	taxes.--All intangible personal property taxes collected
355	pursuant to this chapter, except for revenues derived from the
356	annual tax on a leasehold described in s. 199.023(1)(d), shall
357	be deposited into the General Revenue Fund. Revenues derived
358	from the annual tax on a leasehold described in s. 199.023(1)(d)
359	shall be returned to the local school board for the county in
360	which the property subject to the leasehold is situated.
361	Section 16.  Subsection (3) is added to section 199.303,
362	Florida Statutes, to read:
363	199.303  Declaration of legislative intent.--
364	(3)  It is hereby declared to be the specific intent of the
365	Legislature that all annual intangible personal property taxes
366	imposed as provided by law for calendar years 2006 and prior
367	shall remain in full force and effect during the period
368	specified by s. 95.091 for the year in which the tax was due. It
369	is further the intent of the Legislature that the department
370	continue to assess and collect all taxes due to the state under
371	such provisions for all periods available for assessment, as
372	provided for the year in which tax was due by s. 95.091.
373	Section 17.  Subsection (19) of section 212.02, Florida
374	Statutes, is amended to read:
375	212.02  Definitions.--The following terms and phrases when
376	used in this chapter have the meanings ascribed to them in this
377	section, except where the context clearly indicates a different
378	meaning:
379	(19)  "Tangible personal property" means and includes
380	personal property which may be seen, weighed, measured, or
381	touched or is in any manner perceptible to the senses, including
382	electric power or energy, boats, motor vehicles and mobile homes
383	as defined in s. 320.01(1) and (2), aircraft as defined in s.
384	330.27, and all other types of vehicles. The term "tangible
385	personal property" does not include stocks, bonds, notes,
386	insurance, or other obligations or securities; intangibles as
387	defined by the intangible tax law of the state; or pari-mutuel
388	tickets sold or issued under the racing laws of the state.
389	Section 18.  Paragraph (p) of subsection (7) and paragraph
390	(a) of subsection (14) of section 213.053, Florida Statutes, are
391	amended to read:
392	213.053  Confidentiality and information sharing.--
393	(7)  Notwithstanding any other provision of this section,
394	the department may provide:
395	(p)  Information relative to ss. 199.1055, 220.1845, and
396	376.30781 to the Department of Environmental Protection in the
397	conduct of its official business.
398
399	Disclosure of information under this subsection shall be
400	pursuant to a written agreement between the executive director
401	and the agency. Such agencies, governmental or nongovernmental,
402	shall be bound by the same requirements of confidentiality as
403	the Department of Revenue. Breach of confidentiality is a
404	misdemeanor of the first degree, punishable as provided by s.
405	775.082 or s. 775.083.
406	(14)(a)  Notwithstanding any other provision of this
407	section, the department shall, subject to the safeguards
408	specified in paragraph (c), disclose to the Division of
409	Corporations of the Department of State the name, address,
410	federal employer identification number, and duration of tax
411	filings with this state of all corporate or partnership entities
412	which are not on file or have a dissolved status with the
413	Division of Corporations and which have filed tax returns
414	pursuant to either chapter 199 or chapter 220.
415	Section 19.  Section 213.054, Florida Statutes, is amended
416	to read:
417	213.054  Persons claiming tax exemptions or deductions;
418	annual report.--The Department of Revenue shall be responsible
419	for monitoring the utilization of tax exemptions and tax
420	deductions authorized pursuant to chapter 81-179, Laws of
421	Florida. On or before September 1 of each year, the department
422	shall report to the Chief Financial Officer the names and
423	addresses of all persons who have claimed an exemption pursuant
424	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
425	Section 20.  Section 213.27, Florida Statutes, is amended
426	to read:
427	213.27  Contracts with debt collection agencies and certain
428	vendors.--
429	(1)  The Department of Revenue may, for the purpose of
430	collecting any delinquent taxes due from a taxpayer, including
431	taxes for which a bill or notice has been generated, contract
432	with any debt collection agency or attorney doing business
433	within or without this state for the collection of such
434	delinquent taxes, including penalties and interest thereon. The
435	department may also share confidential information pursuant to
436	the contract necessary for the collection of delinquent taxes
437	and taxes for which a billing or notice has been generated.
438	Contracts will be made pursuant to chapter 287. The taxpayer
439	must be notified by mail by the department, its employees, or
440	its authorized representative at least 30 days prior to
441	commencing any litigation to recover any delinquent taxes. The
442	taxpayer must be notified by mail by the department at least 30
443	days prior to the initial assignment by the department of the
444	taxpayer's account for the collection of any taxes by the debt
445	collection agency.
446	(2)  The department may enter into contracts with any
447	individual or business for the purpose of identifying intangible
448	personal property tax liability. Contracts may provide for the
449	identification of assets subject to the tax on intangible
450	personal property, the determination of value of such property,
451	the requirement for filing a tax return and the collection of
452	taxes due, including applicable penalties and interest thereon.
453	The department may share confidential information pursuant to
454	the contract necessary for the identification of taxable
455	intangible personal property. Contracts shall be made pursuant
456	to chapter 287. The taxpayer must be notified by mail by the
457	department at least 30 days prior to the department assigning
458	identification of intangible personal property to an individual
459	or business.
460	(2)(3)  Any contract may provide, in the discretion of the
461	executive director of the Department of Revenue, the manner in
462	which the compensation for such services will be paid. Under
463	standards established by the department, such compensation shall
464	be added to the amount of the tax and collected as a part
465	thereof by the agency or deducted from the amount of tax,
466	penalty, and interest actually collected.
467	(3)(4)  All funds collected under the terms of the
468	contract, less the fees provided in the contract, shall be
469	remitted to the department within 30 days from the date of
470	collection from a taxpayer. Forms to be used for such purpose
471	shall be prescribed by the department.
472	(4)(5)  The department shall require a bond from the debt
473	collection agency or the individual or business contracted with
474	under subsection (2) not in excess of $100,000 guaranteeing
475	compliance with the terms of the contract. However, a bond of
476	$10,000 is required from a debt collection agency if the agency
477	does not actually collect and remit delinquent funds to the
478	department.
479	(5)(6)  The department may, for the purpose of ascertaining
480	the amount of or collecting any taxes due from a person doing
481	mail order business in this state, contract with any auditing
482	agency doing business within or without this state for the
483	purpose of conducting an audit of such mail order business;
484	however, such audit agency may not conduct an audit on behalf of
485	the department of any person domiciled in this state, person
486	registered for sales and use tax purposes in this state, or
487	corporation filing a Florida corporate tax return, if any such
488	person or corporation objects to such audit in writing to the
489	department and the auditing agency. The department shall notify
490	the taxpayer by mail at least 30 days before the department
491	assigns the collection of such taxes.
492	(6)(7)  Confidential information shared by the department
493	with debt collection or auditing agencies or individuals or
494	businesses with which the department has contracted under
495	subsection (2) is exempt from the provisions of s. 119.07(1),
496	and debt collection or auditing agencies and individuals or
497	businesses with which the department has contracted under
498	subsection (2) shall be bound by the same requirements of
499	confidentiality as the Department of Revenue. Breach of
500	confidentiality is a misdemeanor of the first degree, punishable
501	as provided by ss. 775.082 and 775.083.
502	(7)(8)(a)  The executive director of the department may
503	enter into contracts with private vendors to develop and
504	implement systems to enhance tax collections where compensation
505	to the vendors is funded through increased tax collections. The
506	amount of compensation paid to a vendor shall be based on a
507	percentage of increased tax collections attributable to the
508	system after all administrative and judicial appeals are
509	exhausted, and the total amount of compensation paid to a vendor
510	shall not exceed the maximum amount stated in the contract.
511	(b)  A person acting on behalf of the department under a
512	contract authorized by this subsection does not exercise any of
513	the powers of the department, except that the person is an agent
514	of the department for the purposes of developing and
515	implementing a system to enhance tax collection.
516	(c)  Disclosure of information under this subsection shall
517	be pursuant to a written agreement between the executive
518	director and the private vendors. The vendors shall be bound by
519	the same requirements of confidentiality as the department.
520	Breach of confidentiality is a misdemeanor of the first degree,
521	punishable as provided in s. 775.082 or s. 775.083.
522	Section 21.  Subsection (1) and paragraphs (b) and (c) of
523	subsection (3) of section 220.1845, Florida Statutes, are
524	amended to read:
525	220.1845  Contaminated site rehabilitation tax credit.--
526	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
527	(a)  A credit in the amount of 35 percent of the costs of
528	voluntary cleanup activity that is integral to site
529	rehabilitation at the following sites is available against any
530	tax due for a taxable year under this chapter:
531	1.  A drycleaning-solvent-contaminated site eligible for
532	state-funded site rehabilitation under s. 376.3078(3);
533	2.  A drycleaning-solvent-contaminated site at which
534	cleanup is undertaken by the real property owner pursuant to s.
535	376.3078(11), if the real property owner is not also, and has
536	never been, the owner or operator of the drycleaning facility
537	where the contamination exists; or
538	3.  A brownfield site in a designated brownfield area under
539	s. 376.80.
540	(b)  A tax credit applicant, or multiple tax credit
541	applicants working jointly to clean up a single site, may not be
542	granted more than $250,000 per year in tax credits for each site
543	voluntarily rehabilitated. Multiple tax credit applicants shall
544	be granted tax credits in the same proportion as their
545	contribution to payment of cleanup costs. Subject to the same
546	conditions and limitations as provided in this section, a
547	municipality, county, or other tax credit applicant which
548	voluntarily rehabilitates a site may receive not more than
549	$250,000 per year in tax credits which it can subsequently
550	transfer subject to the provisions in paragraph (g)(h).
551	(c)  If the credit granted under this section is not fully
552	used in any one year because of insufficient tax liability on
553	the part of the corporation, the unused amount may be carried
554	forward for a period not to exceed 5 years. The carryover credit
555	may be used in a subsequent year when the tax imposed by this
556	chapter for that year exceeds the credit for which the
557	corporation is eligible in that year under this section after
558	applying the other credits and unused carryovers in the order
559	provided by s. 220.02(8). Five years after the date a credit is
560	granted under this section, such credit expires and may not be
561	used. However, if during the 5-year period the credit is
562	transferred, in whole or in part, pursuant to paragraph (g)(h),
563	each transferee has 5 years after the date of transfer to use
564	its credit.
565	(d)  A taxpayer that files a consolidated return in this
566	state as a member of an affiliated group under s. 220.131(1) may
567	be allowed the credit on a consolidated return basis up to the
568	amount of tax imposed upon the consolidated group.
569	(e)  A taxpayer that receives credit under s. 199.1055 is
570	ineligible to receive credit under this section in a given tax
571	year.
572	(e)(f)  A tax credit applicant that receives state-funded
573	site rehabilitation under s. 376.3078(3) for rehabilitation of a
574	drycleaning-solvent-contaminated site is ineligible to receive
575	credit under this section for costs incurred by the tax credit
576	applicant in conjunction with the rehabilitation of that site
577	during the same time period that state-administered site
578	rehabilitation was underway.
579	(f)(g)  The total amount of the tax credits which may be
580	granted under this section and s. 199.1055 is $2 million
581	annually.
582	(g)(h)1.  Tax credits that may be available under this
583	section to an entity eligible under s. 376.30781 may be
584	transferred after a merger or acquisition to the surviving or
585	acquiring entity and used in the same manner and with the same
586	limitations.
587	2.  The entity or its surviving or acquiring entity as
588	described in subparagraph 1., may transfer any unused credit in
589	whole or in units of no less than 25 percent of the remaining
590	credit. The entity acquiring such credit may use it in the same
591	manner and with the same limitation as described in this
592	section. Such transferred credits may not be transferred again
593	although they may succeed to a surviving or acquiring entity
594	subject to the same conditions and limitations as described in
595	this section.
596	3.  In the event the credit provided for under this section
597	is reduced either as a result of a determination by the
598	Department of Environmental Protection or an examination or
599	audit by the Department of Revenue, such tax deficiency shall be
600	recovered from the first entity, or the surviving or acquiring
601	entity, to have claimed such credit up to the amount of credit
602	taken. Any subsequent deficiencies shall be assessed against any
603	entity acquiring and claiming such credit, or in the case of
604	multiple succeeding entities in the order of credit succession.
605	(h)(i)  In order to encourage completion of site
606	rehabilitation at contaminated sites being voluntarily cleaned
607	up and eligible for a tax credit under this section, the tax
608	credit applicant may claim an additional 10 percent of the total
609	cleanup costs, not to exceed $50,000, in the final year of
610	cleanup as evidenced by the Department of Environmental
611	Protection issuing a "No Further Action" order for that site.
612	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
613	FORFEITURE.--
614	(b)  In addition to its existing audit and investigation
615	authority relating to chapter 199 and this chapter, the
616	Department of Revenue may perform any additional financial and
617	technical audits and investigations, including examining the
618	accounts, books, or records of the tax credit applicant, which
619	are necessary to verify the site rehabilitation costs included
620	in a tax credit return and to ensure compliance with this
621	section. The Department of Environmental Protection shall
622	provide technical assistance, when requested by the Department
623	of Revenue, on any technical audits performed pursuant to this
624	section.
625	(c)  It is grounds for forfeiture of previously claimed and
626	received tax credits if the Department of Revenue determines, as
627	a result of either an audit or information received from the
628	Department of Environmental Protection, that a taxpayer received
629	tax credits pursuant to this section to which the taxpayer was
630	not entitled. In the case of fraud, the taxpayer shall be
631	prohibited from claiming any future tax credits under this
632	section or s. 199.1055.
633	1.  The taxpayer is responsible for returning forfeited tax
634	credits to the Department of Revenue, and such funds shall be
635	paid into the General Revenue Fund of the state.
636	2.  The taxpayer shall file with the Department of Revenue
637	an amended tax return or such other report as the Department of
638	Revenue prescribes by rule and shall pay any required tax within
639	60 days after the taxpayer receives notification from the
640	Department of Environmental Protection pursuant to s. 376.30781
641	that previously approved tax credits have been revoked or
642	modified, if uncontested, or within 60 days after a final order
643	is issued following proceedings involving a contested revocation
644	or modification order.
645	3.  A notice of deficiency may be issued by the Department
646	of Revenue at any time within 5 years after the date the
647	taxpayer receives notification from the Department of
648	Environmental Protection pursuant to s. 376.30781 that
649	previously approved tax credits have been revoked or modified.
650	If a taxpayer fails to notify the Department of Revenue of any
651	change in its tax credit claimed, a notice of deficiency may be
652	issued at any time. In either case, the amount of any proposed
653	assessment set forth in such notice of deficiency shall be
654	limited to the amount of any deficiency resulting under this
655	section from the recomputation of the taxpayer's tax for the
656	taxable year.
657	4.  Any taxpayer that fails to report and timely pay any
658	tax due as a result of the forfeiture of its tax credit is in
659	violation of this section and is subject to applicable penalty
660	and interest.
661	Section 22.  Paragraph (a) of subsection (2) and
662	subsections (3), (8), and (12) of section 376.30781, Florida
663	Statutes, are amended to read:
664	376.30781  Partial tax credits for rehabilitation of
665	drycleaning-solvent-contaminated sites and brownfield sites in
666	designated brownfield areas; application process; rulemaking
667	authority; revocation authority.--
668	(2)(a)  A credit in the amount of 35 percent of the costs
669	of voluntary cleanup activity that is integral to site
670	rehabilitation at the following sites is allowed pursuant to s.
671	ss. 199.1055 and 220.1845:
672	1.  A drycleaning-solvent-contaminated site eligible for
673	state-funded site rehabilitation under s. 376.3078(3);
674	2.  A drycleaning-solvent-contaminated site at which
675	cleanup is undertaken by the real property owner pursuant to s.
676	376.3078(11), if the real property owner is not also, and has
677	never been, the owner or operator of the drycleaning facility
678	where the contamination exists; or
679	3.  A brownfield site in a designated brownfield area under
680	s. 376.80.
681	(3)  The Department of Environmental Protection shall be
682	responsible for allocating the tax credits provided for in s.
683	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
684	in tax credits annually.
685	(8)  On or before March 1, the Department of Environmental
686	Protection shall inform each eligible tax credit applicant of
687	the amount of its partial tax credit and provide each eligible
688	tax credit applicant with a tax credit certificate that must be
689	submitted with its tax return to the Department of Revenue to
690	claim the tax credit or be transferred pursuant to s.
691	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
692	the payment of refunds if total credits exceed the amount of tax
693	owed.
694	(12)  A tax credit applicant who receives state-funded site
695	rehabilitation under s. 376.3078(3) for rehabilitation of a
696	drycleaning-solvent-contaminated site is ineligible to receive a
697	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
698	by the tax credit applicant in conjunction with the
699	rehabilitation of that site during the same time period that
700	state-administered site rehabilitation was underway.
701	Section 23.  Subsection (13) of section 493.6102, Florida
702	Statutes, is amended to read:
703	493.6102  Inapplicability of this chapter.--This chapter
704	shall not apply to:
705	(13)  Any individual employed as a security officer by a
706	church or ecclesiastical or denominational organization having
707	an established physical place of worship in this state at which
708	nonprofit religious services and activities are regularly
709	conducted or by a church cemetery religious institution as
710	defined in s. 199.183(2)(a) to provide security on the
711	institution property of the organization or cemetery, and who
712	does not carry a firearm in the course of her or his duties.
713	Section 24.  Paragraph (b) of subsection (4) of section
714	650.05, Florida Statutes, is amended to read:
715	650.05  Plans for coverage of employees of political
716	subdivisions.--
717	(4)
718	(b)  The grants-in-aid and other revenue referred to in
719	paragraph (a) specifically include, but are not limited to,
720	minimum foundation program grants to public school districts and
721	community colleges; gasoline, motor fuel, intangible, cigarette,
722	racing, and insurance premium taxes distributed to political
723	subdivisions; and amounts specifically appropriated as grants-
724	in-aid for mental health, mental retardation, and mosquito
725	control programs.
726	Section 25.  Subsection (1) of section 655.071, Florida
727	Statutes, is amended to read:
728	655.071  International banking facilities; definitions;
729	notice before establishment.--
730	(1)  "International banking facility" means a set of asset
731	and liability accounts segregated on the books and records of a
732	banking organization, as that term is defined in s. 201.23
733	199.023, that includes only international banking facility
734	deposits, borrowings, and extensions of credit, as those terms
735	shall be defined by the commission pursuant to subsection (2).
736	Section 26.  Effective January 1, 2009, subsections (5) and
737	(6) of section 733.702, Florida Statutes, are amended to read:
738	733.702  Limitations on presentation of claims.--
739	(5)  The Department of Revenue may file a claim against the
740	estate of a decedent for taxes due under chapter 199 after the
741	expiration of the time for filing claims provided in subsection
742	(1), if the department files its claim within 30 days after the
743	service of the inventory. Upon filing of the estate tax return
744	with the department as provided in s. 198.13, or to the extent
745	the inventory or estate tax return is amended or supplemented,
746	the department has the right to file a claim or to amend its
747	previously filed claim within 30 days after service of the
748	estate tax return, or an amended or supplemented inventory or
749	filing of an amended or supplemental estate tax return, as to
750	the additional information disclosed.
751	(5)(6)  Nothing in this section shall extend the
752	limitations period set forth in s. 733.710.
753	Section 27.  Effective upon this act becoming a law, the
754	executive director of the Department of Revenue may adopt
755	emergency rules under ss. 120.536(1) and 120.54, Florida
756	Statutes, to implement chapter 199, Florida Statutes, and all
757	conditions are deemed met for the adoption of such rules.
758	Notwithstanding any other provision of law, such emergency rules
759	shall remain effective for 6 months after the date of adoption
760	and may be renewed during the pendency of procedures to adopt
761	rules addressing the subject of the emergency rules.
762	Section 28.  Except as otherwise expressly provided in this
763	act, this act shall take effect January 1, 2007.

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