HB 0209

CS

CHAMBER ACTION

1	The Finance & Tax Committee recommends the following:
2
3	Council/Committee Substitute
4	Remove the entire bill and insert:
5	A bill to be entitled
6	An act relating to the annual intangible personal property
7	tax; repealing ss. 199.012, 199.023, 199.032, 199.033,
8	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055,
9	199.106, 199.175, and 199.185, F.S., relating to the
10	annual intangible personal property tax; amending s.
11	199.303, F.S.; providing additional legislative intent
12	relating to the annual intangible personal property tax;
13	amending ss. 28.35, 192.0105, 192.032, 192.042, 192.091,
14	193.114, 196.015, 196.199, 199.133, 199.183, 199.218,
15	199.232, 199.282, 199.292, 212.02, 213.053, 213.054,
16	213.27, 220.1845, 376.30781, 493.6102, 650.05, 655.071,
17	and 733.702, F.S., to conform provisions to the repeal of
18	the annual intangible personal property tax; providing for
19	application of certain collection, administration, and
20	enforcement provisions to taxation of certain leaseholds;
21	authorizing the Department of Revenue to adopt emergency
22	implementing rules for a certain time; providing effective
23	dates.
24
25	Be It Enacted by the Legislature of the State of Florida:
26
27	Section 1.  Sections 199.012, 199.023, 199.032, 199.033,
28	199.042, 199.052, 199.057, 199.062, 199.103, 199.1055, 199.106,
29	199.175, and 199.185, Florida Statutes, are repealed.
30	Section 2.  Paragraph (c) of subsection (1) of section
31	28.35, Florida Statutes, is amended to read:
32	28.35  Florida Clerks of Court Operations Corporation.--
33	(1)
34	(c)  For the purposes of s. 199.183(1), The corporation
35	shall be considered a political subdivision of the state and
36	shall be exempt from the corporate income tax. The corporation
37	is not subject to the procurement provisions of chapter 287 and
38	policies and decisions of the corporation relating to incurring
39	debt, levying assessments, and the sale, issuance, continuation,
40	terms, and claims under corporation policies, and all services
41	relating thereto, are not subject to the provisions of chapter
42	120.
43	Section 3.  Paragraph (a) of subsection (4) of section
44	192.0105, Florida Statutes, is amended to read:
45	192.0105  Taxpayer rights.--There is created a Florida
46	Taxpayer's Bill of Rights for property taxes and assessments to
47	guarantee that the rights, privacy, and property of the
48	taxpayers of this state are adequately safeguarded and protected
49	during tax levy, assessment, collection, and enforcement
50	processes administered under the revenue laws of this state. The
51	Taxpayer's Bill of Rights compiles, in one document, brief but
52	comprehensive statements that summarize the rights and
53	obligations of the property appraisers, tax collectors, clerks
54	of the court, local governing boards, the Department of Revenue,
55	and taxpayers. Additional rights afforded to payors of taxes and
56	assessments imposed under the revenue laws of this state are
57	provided in s. 213.015. The rights afforded taxpayers to assure
58	that their privacy and property are safeguarded and protected
59	during tax levy, assessment, and collection are available only
60	insofar as they are implemented in other parts of the Florida
61	Statutes or rules of the Department of Revenue. The rights so
62	guaranteed to state taxpayers in the Florida Statutes and the
63	departmental rules include:
64	(4)  THE RIGHT TO CONFIDENTIALITY.--
65	(a)  The right to have information kept confidential,
66	including federal tax information, ad valorem tax returns,
67	social security numbers, all financial records produced by the
68	taxpayer, Form DR-219 returns for documentary stamp tax
69	information, and sworn statements of gross income, copies of
70	federal income tax returns for the prior year, wage and earnings
71	statements (W-2 forms), and other documents (see ss. 192.105,
72	193.074, 193.114(5)(6), 195.027(3) and (6), and 196.101(4)(c)).
73	Section 4.  Subsections (5), (6), and (7) of section
74	192.032, Florida Statutes, are amended to read:
75	192.032  Situs of property for assessment purposes.--All
76	property shall be assessed according to its situs as follows:
77	(5)  Intangible personal property, according to the rules
78	laid down in chapter 199.
79	(5)(6)(a)  Notwithstanding the provisions of subsection
80	(2), personal property used as a marine cargo container in the
81	conduct of foreign or interstate commerce shall not be deemed to
82	have acquired a taxable situs within a county when the property
83	is temporarily halted or stored within the state for a period
84	not exceeding 180 days.
85	(b)  "Marine cargo container" means a nondisposable
86	receptacle which is of a permanent character, strong enough to
87	be suitable for repeated use; which is specifically designed to
88	facilitate the carriage of goods by one or more modes of
89	transport, one of which shall be by ocean vessel, without
90	intermediate reloading; and which is fitted with devices
91	permitting its ready handling, particularly in the transfer from
92	one transport mode to another. The term "marine cargo container"
93	includes a container when carried on a chassis but does not
94	include a vehicle or packaging.
95	(6)(7)  Notwithstanding any other provision of this
96	section, tangible personal property used in traveling shows such
97	as carnivals, ice shows, or circuses shall be deemed to be
98	physically present or habitually located or typically present
99	only to the extent the value of such property is multiplied by a
100	fraction, the numerator of which is the number of days such
101	property is present in Florida during the taxable year and the
102	denominator of which is the number of days in the taxable year.
103	However, railroad property of such traveling shows shall be
104	taxable under s. 193.085(4)(b) and not under this section.
105	Section 5.  Subsection (3) of section 192.042, Florida
106	Statutes, is amended to read:
107	192.042  Date of assessment.--All property shall be
108	assessed according to its just value as follows:
109	(3)  Intangible personal property, according to the rules
110	laid down in chapter 199.
111	Section 6.  Subsections (5) and (6) of section 192.091,
112	Florida Statutes, are amended to read:
113	192.091  Commissions of property appraisers and tax
114	collectors.--
115	(5)  Provided, that The provisions of this section shall
116	not apply to commissions on intangible property taxes or
117	drainage district or drainage subdistrict taxes.; and
118	(6)  If Provided, further, that where any property
119	appraiser or tax collector in the state is receiving
120	compensation for expenses in conducting his or her office or by
121	way of salary pursuant to any act of the Legislature other than
122	the general law fixing compensation of property appraisers, such
123	property appraiser or tax collector may file a declaration in
124	writing with the board of county commissioners of his or her
125	county electing to come under the provisions of this section,
126	and thereupon such property appraiser or tax collector shall be
127	paid compensation in accordance with the provisions hereof, and
128	shall not be entitled to the benefit of the said special or
129	local act. If such property appraiser or tax collector does not
130	so elect, he or she shall continue to be paid such compensation
131	as may now be provided by law for such property appraiser or tax
132	collector.
133	Section 7.  Subsections (4), (5), and (6) of section
134	193.114, Florida Statutes, are amended to read:
135	193.114  Preparation of assessment rolls.--
136	(4)  The department shall promulgate regulations and forms
137	for the preparation of the intangible personal property roll to
138	comply with chapter 199.
139	(4)(5)  For every change made to the assessed or taxable
140	value of a parcel on an assessment roll subsequent to the
141	mailing of the notice provided for in s. 200.069, the property
142	appraiser shall document the reason for such change in the
143	public records of the office of the property appraiser in a
144	manner acceptable to the executive director or the executive
145	director's designee. For every change that decreases the
146	assessed or taxable value of a parcel on an assessment roll
147	between the time of complete submission of the tax roll pursuant
148	to s. 193.1142(3) and mailing of the notice provided for in s.
149	200.069, the property appraiser shall document the reason for
150	such change in the public records of the office of the property
151	appraiser in a manner acceptable to the executive director or
152	the executive director's designee. Changes made by the value
153	adjustment board are not subject to the requirements of this
154	subsection.
155	(5)(6)  For proprietary purposes, including the furnishing
156	or sale of copies of the tax roll under s. 119.07(1), the
157	property appraiser is the custodian of the tax roll and the
158	copies of it which are maintained by any state agency. The
159	department or any state or local agency may use copies of the
160	tax roll received by it for official purposes and shall permit
161	inspection and examination thereof under s. 119.07(1), but is
162	not required to furnish copies of the records. A social security
163	number submitted under s. 196.011(1) is confidential and exempt
164	from s. 24(a), Art. I of the State Constitution and the
165	provisions of s. 119.07(1). A copy of documents containing the
166	numbers furnished or sold by the property appraiser, except a
167	copy furnished to the department, or a copy of documents
168	containing social security numbers provided by the department or
169	any state or local agency for inspection or examination by the
170	public, must exclude those social security numbers.
171	Section 8.  Subsection (9) of section 196.015, Florida
172	Statutes, is amended to read:
173	196.015  Permanent residency; factual determination by
174	property appraiser.--Intention to establish a permanent
175	residence in this state is a factual determination to be made,
176	in the first instance, by the property appraiser. Although any
177	one factor is not conclusive of the establishment or
178	nonestablishment of permanent residence, the following are
179	relevant factors that may be considered by the property
180	appraiser in making his or her determination as to the intent of
181	a person claiming a homestead exemption to establish a permanent
182	residence in this state:
183	(9)  The previous filing of Florida intangible tax returns
184	by the applicant.
185	Section 9.  Paragraph (b) of subsection (2) of section
186	196.199, Florida Statutes, is amended to read:
187	196.199  Government property exemption.--
188	(2)  Property owned by the following governmental units but
189	used by nongovernmental lessees shall only be exempt from
190	taxation under the following conditions:
191	(b)  Except as provided in paragraph (c), the exemption
192	provided by this subsection shall not apply to those portions of
193	a leasehold or other interest defined by s. 199.023(1)(d),
194	Florida Statutes 2005, subject to the provisions of subsection
195	(7). Such leasehold or other interest shall be taxed only as
196	intangible personal property pursuant to chapter 199, Florida
197	Statutes 2005, if rental payments are due in consideration of
198	such leasehold or other interest. All applicable collection,
199	administration, and enforcement provisions of chapter 199,
200	Florida Statutes 2005, shall apply to taxation of such
201	leaseholds. If no rental payments are due pursuant to the
202	agreement creating such leasehold or other interest, the
203	leasehold or other interest shall be taxed as real property.
204	Nothing in this paragraph shall be deemed to exempt personal
205	property, buildings, or other real property improvements owned
206	by the lessee from ad valorem taxation.
207	Section 10.  Subsection (2) of section 199.133, Florida
208	Statutes, is amended to read:
209	199.133  Levy of nonrecurring tax; relationship to annual
210	tax.--
211	(2)  The nonrecurring tax shall apply to a note, bond, or
212	other obligation for payment of money only to the extent it is
213	secured by mortgage, deed of trust, or other lien upon real
214	property situated in this state. Where a note, bond, or other
215	obligation is secured by personal property or by real property
216	situated outside this state, as well as by mortgage, deed of
217	trust, or other lien upon real property situated in this state,
218	then the nonrecurring tax shall apply to that portion of the
219	note, bond, or other obligation which bears the same ratio to
220	the entire principal balance of the note, bond, or other
221	obligation as the value of the real property situated in this
222	state bears to the value of all of the security; however, if the
223	security is solely made up of personal property and real
224	property situated in this state, the taxpayer may elect to
225	apportion the taxes based upon the value of the collateral, if
226	any, to which the taxpayer by law or contract must look first
227	for collection. In no event shall the portion of the note, bond,
228	or other obligation which is subject to the nonrecurring tax
229	exceed in value the value of the real property situated in this
230	state which is the security. The portion of a note, bond, or
231	other obligation which is not subject to the nonrecurring tax
232	shall be subject to the annual tax unless otherwise exempt.
233	Section 11.  Subsections (1), (3), and (4) of section
234	199.183, Florida Statutes, are amended to read:
235	199.183  Taxpayers exempt from annual and nonrecurring
236	taxes.--
237	(1)  Intangible personal property owned by this state or
238	any of its political subdivisions or municipalities shall be
239	exempt from taxation under this chapter. This exemption does not
240	apply to:
241	(a)  Any leasehold or other interest that is described in
242	s. 199.023(1)(d), Florida Statutes 2005; or.
243	(b)  Property related to the provision of two-way
244	telecommunications services to the public for hire by the use of
245	a telecommunications facility, as defined in s. 364.02(15), and
246	for which a certificate is required under chapter 364, when the
247	service is provided by any county, municipality, or other
248	political subdivision of the state. Any immunity of any
249	political subdivision of the state or other entity of local
250	government from taxation of the property used to provide
251	telecommunication services that is taxed as a result of this
252	paragraph is hereby waived. However, intangible personal
253	property related to the provision of telecommunications services
254	provided by the operator of a public-use airport, as defined in
255	s. 332.004, for the operator's provision of telecommunications
256	services for the airport or its tenants, concessionaires, or
257	licensees, and intangible personal property related to the
258	provision of telecommunications services provided by a public
259	hospital, are exempt from taxation under 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 that 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), Florida
360	Statutes 2005, shall be deposited into the General Revenue Fund.
361	Revenues derived from the annual tax on a leasehold described in
362	s. 199.023(1)(d), Florida Statutes 2005, shall be returned to
363	the local school board for the county in which the property
364	subject to the leasehold is situated.
365	Section 16.  Subsection (3) is added to section 199.303,
366	Florida Statutes, to read:
367	199.303  Declaration of legislative intent.--
368	(3)  It is hereby declared to be the specific intent of the
369	Legislature that all annual intangible personal property taxes
370	imposed as provided by law for calendar years 2006 and prior
371	shall remain in full force and effect during the period
372	specified by s. 95.091 for the year in which the tax was due. It
373	is further the intent of the Legislature that the department
374	continue to assess and collect all taxes due to the state under
375	such provisions for all periods available for assessment, as
376	provided for the year in which tax was due by s. 95.091.
377	Section 17.  Subsection (19) of section 212.02, Florida
378	Statutes, is amended to read:
379	212.02  Definitions.--The following terms and phrases when
380	used in this chapter have the meanings ascribed to them in this
381	section, except where the context clearly indicates a different
382	meaning:
383	(19)  "Tangible personal property" means and includes
384	personal property which may be seen, weighed, measured, or
385	touched or is in any manner perceptible to the senses, including
386	electric power or energy, boats, motor vehicles and mobile homes
387	as defined in s. 320.01(1) and (2), aircraft as defined in s.
388	330.27, and all other types of vehicles. The term "tangible
389	personal property" does not include stocks, bonds, notes,
390	insurance, or other obligations or securities; intangibles as
391	defined by the intangible tax law of the state; or pari-mutuel
392	tickets sold or issued under the racing laws of the state.
393	Section 18.  Paragraph (p) of subsection (7) and paragraph
394	(a) of subsection (14) of section 213.053, Florida Statutes, are
395	amended to read:
396	213.053  Confidentiality and information sharing.--
397	(7)  Notwithstanding any other provision of this section,
398	the department may provide:
399	(p)  Information relative to ss. 199.1055, 220.1845, and
400	376.30781 to the Department of Environmental Protection in the
401	conduct of its official business.
402
403	Disclosure of information under this subsection shall be
404	pursuant to a written agreement between the executive director
405	and the agency. Such agencies, governmental or nongovernmental,
406	shall be bound by the same requirements of confidentiality as
407	the Department of Revenue. Breach of confidentiality is a
408	misdemeanor of the first degree, punishable as provided by s.
409	775.082 or s. 775.083.
410	(14)(a)  Notwithstanding any other provision of this
411	section, the department shall, subject to the safeguards
412	specified in paragraph (c), disclose to the Division of
413	Corporations of the Department of State the name, address,
414	federal employer identification number, and duration of tax
415	filings with this state of all corporate or partnership entities
416	which are not on file or have a dissolved status with the
417	Division of Corporations and which have filed tax returns
418	pursuant to either chapter 199 or chapter 220.
419	Section 19.  Section 213.054, Florida Statutes, is amended
420	to read:
421	213.054  Persons claiming tax exemptions or deductions;
422	annual report.--The Department of Revenue shall be responsible
423	for monitoring the utilization of tax exemptions and tax
424	deductions authorized pursuant to chapter 81-179, Laws of
425	Florida. On or before September 1 of each year, the department
426	shall report to the Chief Financial Officer the names and
427	addresses of all persons who have claimed an exemption pursuant
428	to s. 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
429	Section 20.  Section 213.27, Florida Statutes, is amended
430	to read:
431	213.27  Contracts with debt collection agencies and certain
432	vendors.--
433	(1)  The Department of Revenue may, for the purpose of
434	collecting any delinquent taxes due from a taxpayer, including
435	taxes for which a bill or notice has been generated, contract
436	with any debt collection agency or attorney doing business
437	within or without this state for the collection of such
438	delinquent taxes, including penalties and interest thereon. The
439	department may also share confidential information pursuant to
440	the contract necessary for the collection of delinquent taxes
441	and taxes for which a billing or notice has been generated.
442	Contracts will be made pursuant to chapter 287. The taxpayer
443	must be notified by mail by the department, its employees, or
444	its authorized representative at least 30 days prior to
445	commencing any litigation to recover any delinquent taxes. The
446	taxpayer must be notified by mail by the department at least 30
447	days prior to the initial assignment by the department of the
448	taxpayer's account for the collection of any taxes by the debt
449	collection agency.
450	(2)  The department may enter into contracts with any
451	individual or business for the purpose of identifying intangible
452	personal property tax liability. Contracts may provide for the
453	identification of assets subject to the tax on intangible
454	personal property, the determination of value of such property,
455	the requirement for filing a tax return and the collection of
456	taxes due, including applicable penalties and interest thereon.
457	The department may share confidential information pursuant to
458	the contract necessary for the identification of taxable
459	intangible personal property. Contracts shall be made pursuant
460	to chapter 287. The taxpayer must be notified by mail by the
461	department at least 30 days prior to the department assigning
462	identification of intangible personal property to an individual
463	or business.
464	(2)(3)  Any contract may provide, in the discretion of the
465	executive director of the Department of Revenue, the manner in
466	which the compensation for such services will be paid. Under
467	standards established by the department, such compensation shall
468	be added to the amount of the tax and collected as a part
469	thereof by the agency or deducted from the amount of tax,
470	penalty, and interest actually collected.
471	(3)(4)  All funds collected under the terms of the
472	contract, less the fees provided in the contract, shall be
473	remitted to the department within 30 days from the date of
474	collection from a taxpayer. Forms to be used for such purpose
475	shall be prescribed by the department.
476	(4)(5)  The department shall require a bond from the debt
477	collection agency or the individual or business contracted with
478	under subsection (2) not in excess of $100,000 guaranteeing
479	compliance with the terms of the contract. However, a bond of
480	$10,000 is required from a debt collection agency if the agency
481	does not actually collect and remit delinquent funds to the
482	department.
483	(5)(6)  The department may, for the purpose of ascertaining
484	the amount of or collecting any taxes due from a person doing
485	mail order business in this state, contract with any auditing
486	agency doing business within or without this state for the
487	purpose of conducting an audit of such mail order business;
488	however, such audit agency may not conduct an audit on behalf of
489	the department of any person domiciled in this state, person
490	registered for sales and use tax purposes in this state, or
491	corporation filing a Florida corporate tax return, if any such
492	person or corporation objects to such audit in writing to the
493	department and the auditing agency. The department shall notify
494	the taxpayer by mail at least 30 days before the department
495	assigns the collection of such taxes.
496	(6)(7)  Confidential information shared by the department
497	with debt collection or auditing agencies or individuals or
498	businesses with which the department has contracted under
499	subsection (2) is exempt from the provisions of s. 119.07(1),
500	and debt collection or auditing agencies and individuals or
501	businesses with which the department has contracted under
502	subsection (2) shall be bound by the same requirements of
503	confidentiality as the Department of Revenue. Breach of
504	confidentiality is a misdemeanor of the first degree, punishable
505	as provided by ss. 775.082 and 775.083.
506	(7)(8)(a)  The executive director of the department may
507	enter into contracts with private vendors to develop and
508	implement systems to enhance tax collections where compensation
509	to the vendors is funded through increased tax collections. The
510	amount of compensation paid to a vendor shall be based on a
511	percentage of increased tax collections attributable to the
512	system after all administrative and judicial appeals are
513	exhausted, and the total amount of compensation paid to a vendor
514	shall not exceed the maximum amount stated in the contract.
515	(b)  A person acting on behalf of the department under a
516	contract authorized by this subsection does not exercise any of
517	the powers of the department, except that the person is an agent
518	of the department for the purposes of developing and
519	implementing a system to enhance tax collection.
520	(c)  Disclosure of information under this subsection shall
521	be pursuant to a written agreement between the executive
522	director and the private vendors. The vendors shall be bound by
523	the same requirements of confidentiality as the department.
524	Breach of confidentiality is a misdemeanor of the first degree,
525	punishable as provided in s. 775.082 or s. 775.083.
526	Section 21.  Subsection (1) and paragraphs (b) and (c) of
527	subsection (3) of section 220.1845, Florida Statutes, are
528	amended to read:
529	220.1845  Contaminated site rehabilitation tax credit.--
530	(1)  AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.--
531	(a)  A credit in the amount of 35 percent of the costs of
532	voluntary cleanup activity that is integral to site
533	rehabilitation at the following sites is available against any
534	tax due for a taxable year under this chapter:
535	1.  A drycleaning-solvent-contaminated site eligible for
536	state-funded site rehabilitation under s. 376.3078(3);
537	2.  A drycleaning-solvent-contaminated site at which
538	cleanup is undertaken by the real property owner pursuant to s.
539	376.3078(11), if the real property owner is not also, and has
540	never been, the owner or operator of the drycleaning facility
541	where the contamination exists; or
542	3.  A brownfield site in a designated brownfield area under
543	s. 376.80.
544	(b)  A tax credit applicant, or multiple tax credit
545	applicants working jointly to clean up a single site, may not be
546	granted more than $250,000 per year in tax credits for each site
547	voluntarily rehabilitated. Multiple tax credit applicants shall
548	be granted tax credits in the same proportion as their
549	contribution to payment of cleanup costs. Subject to the same
550	conditions and limitations as provided in this section, a
551	municipality, county, or other tax credit applicant which
552	voluntarily rehabilitates a site may receive not more than
553	$250,000 per year in tax credits which it can subsequently
554	transfer subject to the provisions in paragraph (g)(h).
555	(c)  If the credit granted under this section is not fully
556	used in any one year because of insufficient tax liability on
557	the part of the corporation, the unused amount may be carried
558	forward for a period not to exceed 5 years. The carryover credit
559	may be used in a subsequent year when the tax imposed by this
560	chapter for that year exceeds the credit for which the
561	corporation is eligible in that year under this section after
562	applying the other credits and unused carryovers in the order
563	provided by s. 220.02(8). Five years after the date a credit is
564	granted under this section, such credit expires and may not be
565	used. However, if during the 5-year period the credit is
566	transferred, in whole or in part, pursuant to paragraph (g)(h),
567	each transferee has 5 years after the date of transfer to use
568	its credit.
569	(d)  A taxpayer that files a consolidated return in this
570	state as a member of an affiliated group under s. 220.131(1) may
571	be allowed the credit on a consolidated return basis up to the
572	amount of tax imposed upon the consolidated group.
573	(e)  A taxpayer that receives credit under s. 199.1055 is
574	ineligible to receive credit under this section in a given tax
575	year.
576	(e)(f)  A tax credit applicant that receives state-funded
577	site rehabilitation under s. 376.3078(3) for rehabilitation of a
578	drycleaning-solvent-contaminated site is ineligible to receive
579	credit under this section for costs incurred by the tax credit
580	applicant in conjunction with the rehabilitation of that site
581	during the same time period that state-administered site
582	rehabilitation was underway.
583	(f)(g)  The total amount of the tax credits which may be
584	granted under this section and s. 199.1055 is $2 million
585	annually.
586	(g)(h)1.  Tax credits that may be available under this
587	section to an entity eligible under s. 376.30781 may be
588	transferred after a merger or acquisition to the surviving or
589	acquiring entity and used in the same manner and with the same
590	limitations.
591	2.  The entity or its surviving or acquiring entity as
592	described in subparagraph 1., may transfer any unused credit in
593	whole or in units of no less than 25 percent of the remaining
594	credit. The entity acquiring such credit may use it in the same
595	manner and with the same limitation as described in this
596	section. Such transferred credits may not be transferred again
597	although they may succeed to a surviving or acquiring entity
598	subject to the same conditions and limitations as described in
599	this section.
600	3.  In the event the credit provided for under this section
601	is reduced either as a result of a determination by the
602	Department of Environmental Protection or an examination or
603	audit by the Department of Revenue, such tax deficiency shall be
604	recovered from the first entity, or the surviving or acquiring
605	entity, to have claimed such credit up to the amount of credit
606	taken. Any subsequent deficiencies shall be assessed against any
607	entity acquiring and claiming such credit, or in the case of
608	multiple succeeding entities in the order of credit succession.
609	(h)(i)  In order to encourage completion of site
610	rehabilitation at contaminated sites being voluntarily cleaned
611	up and eligible for a tax credit under this section, the tax
612	credit applicant may claim an additional 10 percent of the total
613	cleanup costs, not to exceed $50,000, in the final year of
614	cleanup as evidenced by the Department of Environmental
615	Protection issuing a "No Further Action" order for that site.
616	(3)  ADMINISTRATION; AUDIT AUTHORITY; TAX CREDIT
617	FORFEITURE.--
618	(b)  In addition to its existing audit and investigation
619	authority relating to chapter 199 and this chapter, the
620	Department of Revenue may perform any additional financial and
621	technical audits and investigations, including examining the
622	accounts, books, or records of the tax credit applicant, which
623	are necessary to verify the site rehabilitation costs included
624	in a tax credit return and to ensure compliance with this
625	section. The Department of Environmental Protection shall
626	provide technical assistance, when requested by the Department
627	of Revenue, on any technical audits performed pursuant to this
628	section.
629	(c)  It is grounds for forfeiture of previously claimed and
630	received tax credits if the Department of Revenue determines, as
631	a result of either an audit or information received from the
632	Department of Environmental Protection, that a taxpayer received
633	tax credits pursuant to this section to which the taxpayer was
634	not entitled. In the case of fraud, the taxpayer shall be
635	prohibited from claiming any future tax credits under this
636	section or s. 199.1055.
637	1.  The taxpayer is responsible for returning forfeited tax
638	credits to the Department of Revenue, and such funds shall be
639	paid into the General Revenue Fund of the state.
640	2.  The taxpayer shall file with the Department of Revenue
641	an amended tax return or such other report as the Department of
642	Revenue prescribes by rule and shall pay any required tax within
643	60 days after the taxpayer receives notification from the
644	Department of Environmental Protection pursuant to s. 376.30781
645	that previously approved tax credits have been revoked or
646	modified, if uncontested, or within 60 days after a final order
647	is issued following proceedings involving a contested revocation
648	or modification order.
649	3.  A notice of deficiency may be issued by the Department
650	of Revenue at any time within 5 years after the date the
651	taxpayer receives notification from the Department of
652	Environmental Protection pursuant to s. 376.30781 that
653	previously approved tax credits have been revoked or modified.
654	If a taxpayer fails to notify the Department of Revenue of any
655	change in its tax credit claimed, a notice of deficiency may be
656	issued at any time. In either case, the amount of any proposed
657	assessment set forth in such notice of deficiency shall be
658	limited to the amount of any deficiency resulting under this
659	section from the recomputation of the taxpayer's tax for the
660	taxable year.
661	4.  Any taxpayer that fails to report and timely pay any
662	tax due as a result of the forfeiture of its tax credit is in
663	violation of this section and is subject to applicable penalty
664	and interest.
665	Section 22.  Paragraph (a) of subsection (2) and
666	subsections (3), (8), and (12) of section 376.30781, Florida
667	Statutes, are amended to read:
668	376.30781  Partial tax credits for rehabilitation of
669	drycleaning-solvent-contaminated sites and brownfield sites in
670	designated brownfield areas; application process; rulemaking
671	authority; revocation authority.--
672	(2)(a)  A credit in the amount of 35 percent of the costs
673	of voluntary cleanup activity that is integral to site
674	rehabilitation at the following sites is allowed pursuant to s.
675	ss. 199.1055 and 220.1845:
676	1.  A drycleaning-solvent-contaminated site eligible for
677	state-funded site rehabilitation under s. 376.3078(3);
678	2.  A drycleaning-solvent-contaminated site at which
679	cleanup is undertaken by the real property owner pursuant to s.
680	376.3078(11), if the real property owner is not also, and has
681	never been, the owner or operator of the drycleaning facility
682	where the contamination exists; or
683	3.  A brownfield site in a designated brownfield area under
684	s. 376.80.
685	(3)  The Department of Environmental Protection shall be
686	responsible for allocating the tax credits provided for in s.
687	ss. 199.1055 and 220.1845, not to exceed a total of $2 million
688	in tax credits annually.
689	(8)  On or before March 1, the Department of Environmental
690	Protection shall inform each eligible tax credit applicant of
691	the amount of its partial tax credit and provide each eligible
692	tax credit applicant with a tax credit certificate that must be
693	submitted with its tax return to the Department of Revenue to
694	claim the tax credit or be transferred pursuant to s.
695	199.1055(1)(g) or s. 220.1845(1)(h). Credits will not result in
696	the payment of refunds if total credits exceed the amount of tax
697	owed.
698	(12)  A tax credit applicant who receives state-funded site
699	rehabilitation under s. 376.3078(3) for rehabilitation of a
700	drycleaning-solvent-contaminated site is ineligible to receive a
701	tax credit under s. 199.1055 or s. 220.1845 for costs incurred
702	by the tax credit applicant in conjunction with the
703	rehabilitation of that site during the same time period that
704	state-administered site rehabilitation was underway.
705	Section 23.  Subsection (13) of section 493.6102, Florida
706	Statutes, is amended to read:
707	493.6102  Inapplicability of this chapter.--This chapter
708	shall not apply to:
709	(13)  Any individual employed as a security officer by a
710	church or ecclesiastical or denominational organization having
711	an established physical place of worship in this state at which
712	nonprofit religious services and activities are regularly
713	conducted or by a church cemetery religious institution as
714	defined in s. 199.183(2)(a) to provide security on the
715	institution property of the organization or cemetery, and who
716	does not carry a firearm in the course of her or his duties.
717	Section 24.  Paragraph (b) of subsection (4) of section
718	650.05, Florida Statutes, is amended to read:
719	650.05  Plans for coverage of employees of political
720	subdivisions.--
721	(4)
722	(b)  The grants-in-aid and other revenue referred to in
723	paragraph (a) specifically include, but are not limited to,
724	minimum foundation program grants to public school districts and
725	community colleges; gasoline, motor fuel, intangible, cigarette,
726	racing, and insurance premium taxes distributed to political
727	subdivisions; and amounts specifically appropriated as grants-
728	in-aid for mental health, mental retardation, and mosquito
729	control programs.
730	Section 25.  Subsection (1) of section 655.071, Florida
731	Statutes, is amended to read:
732	655.071  International banking facilities; definitions;
733	notice before establishment.--
734	(1)  "International banking facility" means a set of asset
735	and liability accounts segregated on the books and records of a
736	banking organization, as that term is defined in s. 201.23
737	199.023, that includes only international banking facility
738	deposits, borrowings, and extensions of credit, as those terms
739	shall be defined by the commission pursuant to subsection (2).
740	Section 26.  Effective January 1, 2009, subsections (5) and
741	(6) of section 733.702, Florida Statutes, are amended to read:
742	733.702  Limitations on presentation of claims.--
743	(5)  The Department of Revenue may file a claim against the
744	estate of a decedent for taxes due under chapter 199 after the
745	expiration of the time for filing claims provided in subsection
746	(1), if the department files its claim within 30 days after the
747	service of the inventory. Upon filing of the estate tax return
748	with the department as provided in s. 198.13, or to the extent
749	the inventory or estate tax return is amended or supplemented,
750	the department has the right to file a claim or to amend its
751	previously filed claim within 30 days after service of the
752	estate tax return, or an amended or supplemented inventory or
753	filing of an amended or supplemental estate tax return, as to
754	the additional information disclosed.
755	(5)(6)  Nothing in this section shall extend the
756	limitations period set forth in s. 733.710.
757	Section 27.  Effective upon this act becoming a law, the
758	executive director of the Department of Revenue may adopt
759	emergency rules under ss. 120.536(1) and 120.54, Florida
760	Statutes, to implement chapter 199, Florida Statutes, and all
761	conditions are deemed met for the adoption of such rules.
762	Notwithstanding any other provision of law, such emergency rules
763	shall remain effective for 6 months after the date of adoption
764	and may be renewed during the pendency of procedures to adopt
765	rules addressing the subject of the emergency rules.
766	Section 28.  Except as otherwise expressly provided in this
767	act, this act shall take effect January 1, 2007.

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