| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 |
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| 6 | A bill to be entitled |
| 7 | An act relating to a review under the Open Government |
| 8 | Sunset Review Act regarding the Communications Services |
| 9 | Tax Simplification Law; amending s. 213.053, F.S., which |
| 10 | provides an exemption from public records requirements for |
| 11 | all information contained in returns, reports, accounts, |
| 12 | or declarations received by the Department of Revenue, |
| 13 | including investigative reports and information and |
| 14 | letters of technical advice, under enumerated sections and |
| 15 | chapters of the Florida Statutes; removing the scheduled |
| 16 | repeal of the exemption from public records requirements |
| 17 | for such information received by the department under the |
| 18 | Communications Services Tax Simplification Law; |
| 19 | reorganizing the section; making editorial changes; |
| 20 | amending ss. 202.37, 206.27, 409.2577, 607.0130, 608.703, |
| 21 | 617.01301, and 896.102, F.S.; correcting cross-references; |
| 22 | providing an effective date. |
| 23 |
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| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
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| 26 | Section 1. Section 213.053, Florida Statutes, is amended |
| 27 | to read: |
| 28 | 213.053 Confidentiality and information sharing.-- |
| 29 | (1)(a) The provisions of This section applies apply to: |
| 30 | (a) Section s. 125.0104, county government.; |
| 31 | (b) Section s. 125.0108, tourist impact tax.; |
| 32 | (c) Chapter 175, municipal firefighters' pension trust |
| 33 | funds.; |
| 34 | (d) Chapter 185, municipal police officers' retirement |
| 35 | trust funds.; |
| 36 | (e) Chapter 198, estate taxes.; |
| 37 | (f) Chapter 199, intangible personal property taxes.; |
| 38 | (g) Chapter 201, excise tax on documents.; |
| 39 | (h) Chapter 202, the Communications Services Tax |
| 40 | Simplification Law. |
| 41 | (i) Chapter 203, gross receipts taxes.; |
| 42 | (j) Chapter 211, tax on severance and production of |
| 43 | minerals.; |
| 44 | (k) Chapter 212, tax on sales, use, and other |
| 45 | transactions.; |
| 46 | (l) Chapter 220, income tax code.; |
| 47 | (m) Chapter 221, emergency excise tax.; |
| 48 | (n) Section s. 252.372, emergency management, |
| 49 | preparedness, and assistance surcharge.; |
| 50 | (o) Section s. 370.07(3), Apalachicola Bay oyster |
| 51 | surcharge.; |
| 52 | (p) Chapter 376, pollutant spill prevention and control.; |
| 53 | (q) Section s. 403.718, waste tire fees.; |
| 54 | (r) Section s. 403.7185, lead-acid battery fees.; |
| 55 | (s) Section s. 538.09, registration of secondhand |
| 56 | dealers.; |
| 57 | (t) Section s. 538.25, registration of secondary metals |
| 58 | recyclers.; |
| 59 | (u) Sections ss. 624.501 and 624.509-624.515, insurance |
| 60 | code.; |
| 61 | (v) Section s. 681.117, motor vehicle warranty |
| 62 | enforcement.; and |
| 63 | (w) Section s. 896.102, reports of financial transactions |
| 64 | in trade or business. |
| 65 | (b) The provisions of this section also apply to chapter |
| 66 | 202, the Communications Services Tax Simplification Law. This |
| 67 | paragraph is subject to the Open Government Sunset Review Act of |
| 68 | 1995 in accordance with s. 119.15, and shall stand repealed on |
| 69 | October 2, 2006, unless reviewed and saved from repeal through |
| 70 | reenactment by the Legislature. |
| 71 | (2)(a) Except as provided in subsections (3), (4), (5), |
| 72 | (6), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), |
| 73 | and (17), All information contained in returns, reports, |
| 74 | accounts, or declarations received by the department, including |
| 75 | investigative reports and information and including letters of |
| 76 | technical advice, is confidential except for official purposes |
| 77 | and is exempt from the provisions of s. 119.07(1). |
| 78 | (b) Any officer or employee, or former officer or |
| 79 | employee, of the department who divulges any such information in |
| 80 | any manner, except for such official purposes, commits a |
| 81 | misdemeanor of the first degree, punishable as provided in s. |
| 82 | 775.082 or s. 775.083. |
| 83 | (3) The department shall permit a taxpayer, his or her |
| 84 | authorized representative, or the personal representative of an |
| 85 | estate to inspect the taxpayer's return and may furnish him or |
| 86 | her an abstract of such return. A taxpayer may authorize the |
| 87 | department in writing to divulge specific information concerning |
| 88 | the taxpayer's account. |
| 89 | (4) The department, while providing unemployment tax |
| 90 | collection services under contract with the Agency for Workforce |
| 91 | Innovation through an interagency agreement pursuant to s. |
| 92 | 443.1316, may release unemployment tax rate information to the |
| 93 | agent of an employer, which agent provides payroll services for |
| 94 | more than 500 employers, pursuant to the terms of a memorandum |
| 95 | of understanding. The memorandum of understanding must state |
| 96 | that the agent affirms, subject to the criminal penalties |
| 97 | contained in ss. 443.171 and 443.1715, that the agent will |
| 98 | retain the confidentiality of the information, that the agent |
| 99 | has in effect a power of attorney from the employer which |
| 100 | permits the agent to obtain unemployment tax rate information, |
| 101 | and that the agent shall provide the department with a copy of |
| 102 | the employer's power of attorney upon request. |
| 103 | (5)(4) Nothing contained in this section shall prevent the |
| 104 | department from: |
| 105 | (a) Publishing statistics so classified as to prevent the |
| 106 | identification of particular accounts, reports, declarations, or |
| 107 | returns; or prevent the department from |
| 108 | (b) Disclosing to the Chief Financial Officer the names |
| 109 | and addresses of those taxpayers who have claimed an exemption |
| 110 | pursuant to s. 199.185(1)(i) or a deduction pursuant to s. |
| 111 | 220.63(5). |
| 112 | (6)(5) The department may make available to the Secretary |
| 113 | of the Treasury of the United States or his or her delegate, the |
| 114 | Commissioner of Internal Revenue of the United States or his or |
| 115 | her delegate, the Secretary of the Department of the Interior of |
| 116 | the United States or his or her delegate, or the proper officer |
| 117 | of any state or his or her delegate, exclusively for official |
| 118 | purposes, information to comply with any formal agreement for |
| 119 | the mutual exchange of state information with the Internal |
| 120 | Revenue Service of the United States, the Department of the |
| 121 | Interior of the United States, or any state. |
| 122 | (7)(a)(6) Any information received by the Department of |
| 123 | Revenue in connection with the administration of taxes, |
| 124 | including, but not limited to, information contained in returns, |
| 125 | reports, accounts, or declarations filed by persons subject to |
| 126 | tax, shall be made available by the department to the following |
| 127 | in the performance of their official duties: |
| 128 | 1. The Auditor General or his or her authorized agent;, |
| 129 | 2. The director of the Office of Program Policy Analysis |
| 130 | and Government Accountability or his or her authorized agent;, |
| 131 | 3. The Chief Financial Officer or his or her authorized |
| 132 | agent;, |
| 133 | 4. The Director of the Office of Insurance Regulation of |
| 134 | the Financial Services Commission or his or her authorized |
| 135 | agent;, or |
| 136 | 5. A property appraiser or tax collector or their |
| 137 | authorized agents pursuant to s. 195.084(1);, in the performance |
| 138 | of their official duties, or to |
| 139 | 6. Designated employees of the Department of Education |
| 140 | solely for determination of each school district's price level |
| 141 | index pursuant to s. 1011.62(2).; |
| 142 | (b) However, No information shall be disclosed as provided |
| 143 | in paragraph (a) to the Auditor General or his or her authorized |
| 144 | agent, the director of the Office of Program Policy Analysis and |
| 145 | Government Accountability or his or her authorized agent, the |
| 146 | Chief Financial Officer or his or her authorized agent, the |
| 147 | Director of the Office of Insurance Regulation or his or her |
| 148 | authorized agent, or to a property appraiser or tax collector or |
| 149 | their authorized agents, or to designated employees of the |
| 150 | Department of Education if such disclosure is prohibited by |
| 151 | federal law. |
| 152 | (c) Any person designated in paragraph (a) The Auditor |
| 153 | General or his or her authorized agent, the director of the |
| 154 | Office of Program Policy Analysis and Government Accountability |
| 155 | or his or her authorized agent, the Chief Financial Officer or |
| 156 | his or her authorized agent, the Director of the Office of |
| 157 | Insurance Regulation or his or her authorized agent, and the |
| 158 | property appraiser or tax collector and their authorized agents, |
| 159 | or designated employees of the Department of Education shall be |
| 160 | subject to the same requirements of confidentiality and the same |
| 161 | penalties for violation of the requirements as the department. |
| 162 | (d) For the purpose of this subsection, "designated |
| 163 | employees of the Department of Education" means only those |
| 164 | employees directly responsible for calculation of price level |
| 165 | indices pursuant to s. 1011.62(2). It does not include the |
| 166 | supervisors of such employees or any other employees or elected |
| 167 | officials within the Department of Education. |
| 168 | (8)(7) Notwithstanding any other provision of this |
| 169 | section, the department may provide: |
| 170 | (a) Information relative to chapter 211, chapter 376, or |
| 171 | chapter 377 to the proper state agency in the conduct of its |
| 172 | official duties. |
| 173 | (b) Names, addresses, and dates of commencement of |
| 174 | business activities of corporations to the Division of |
| 175 | Corporations of the Department of State in the conduct of its |
| 176 | official duties. |
| 177 | (c) Information relative to chapter 212 and chapters 561 |
| 178 | through 568 to the Division of Alcoholic Beverages and Tobacco |
| 179 | of the Department of Business and Professional Regulation in the |
| 180 | conduct of its official duties. |
| 181 | (d) Names, addresses, and sales tax registration |
| 182 | information to the Division of Hotels and Restaurants of the |
| 183 | Department of Business and Professional Regulation in the |
| 184 | conduct of its official duties. |
| 185 | (e) Names, addresses, taxpayer identification numbers, and |
| 186 | outstanding tax liabilities to the Department of the Lottery and |
| 187 | the Office of Financial Regulation of the Financial Services |
| 188 | Commission in the conduct of their official duties. |
| 189 | (f) State tax information to the Nexus Program of the |
| 190 | Multistate Tax Commission pursuant to any formal agreement for |
| 191 | the exchange of mutual information between the department and |
| 192 | the commission. |
| 193 | (g) Tax information to principals, and their designees, of |
| 194 | the Revenue Estimating Conference for the purpose of developing |
| 195 | official revenue estimates. |
| 196 | (h) Names and addresses of persons paying taxes pursuant |
| 197 | to part IV of chapter 206 to the Department of Environmental |
| 198 | Protection in the conduct of its official duties. |
| 199 | (i) Information relative to chapters 212 and 326 to the |
| 200 | Division of Florida Land Sales, Condominiums, and Mobile Homes |
| 201 | of the Department of Business and Professional Regulation in the |
| 202 | conduct of its official duties. |
| 203 | (j) Information authorized pursuant to s. 213.0535 to |
| 204 | eligible participants and certified public accountants for such |
| 205 | participants in the Registration Information Sharing and |
| 206 | Exchange Program. |
| 207 | (k)1. Payment information relative to chapters 199, 201, |
| 208 | 212, 220, 221, and 624 to the Office of Tourism, Trade, and |
| 209 | Economic Development, or its employees or agents that are |
| 210 | identified in writing by the office to the department, in the |
| 211 | administration of the tax refund program for qualified defense |
| 212 | contractors authorized by s. 288.1045 and the tax refund program |
| 213 | for qualified target industry businesses authorized by s. |
| 214 | 288.106. |
| 215 | 2. Information relative to tax credits taken by a business |
| 216 | under s. 220.191 and exemptions or tax refunds received by a |
| 217 | business under s. 212.08(5)(j) to the Office of Tourism, Trade, |
| 218 | and Economic Development, or its employees or agents that are |
| 219 | identified in writing by the office to the department, in the |
| 220 | administration and evaluation of the capital investment tax |
| 221 | credit program authorized in s. 220.191 and the semiconductor, |
| 222 | defense, and space tax exemption program authorized in s. |
| 223 | 212.08(5)(j). |
| 224 | (l) Information relative to chapter 212 and the Bill of |
| 225 | Lading Program to the Office of Agriculture Law Enforcement of |
| 226 | the Department of Agriculture and Consumer Services in the |
| 227 | conduct of its official duties. |
| 228 | (m) Information relative to chapter 198 to the Agency for |
| 229 | Health Care Administration in the conduct of its official |
| 230 | business relating to ss. 409.901-409.9101. |
| 231 | (n) Information contained in returns, reports, accounts, |
| 232 | or declarations to the Board of Accountancy in connection with a |
| 233 | disciplinary proceeding conducted pursuant to chapter 473 when |
| 234 | related to a certified public accountant participating in the |
| 235 | certified audits project, or to the court in connection with a |
| 236 | civil proceeding brought by the department relating to a claim |
| 237 | for recovery of taxes due to negligence on the part of a |
| 238 | certified public accountant participating in the certified |
| 239 | audits project. In any judicial proceeding brought by the |
| 240 | department, upon motion for protective order, the court shall |
| 241 | limit disclosure of tax information when necessary to effectuate |
| 242 | the purposes of this section. |
| 243 | (o) Information relative to ss. 376.70 and 376.75 to the |
| 244 | Department of Environmental Protection in the conduct of its |
| 245 | official business and to the facility owner, facility operator, |
| 246 | and real property owners as defined in s. 376.301. |
| 247 | (p) Information relative to ss. 199.1055, 220.1845, and |
| 248 | 376.30781 to the Department of Environmental Protection in the |
| 249 | conduct of its official business. |
| 250 | (q) Names, addresses, and sales tax registration |
| 251 | information to the Division of Consumer Services of the |
| 252 | Department of Agriculture and Consumer Services in the conduct |
| 253 | of its official duties. |
| 254 | (r) Information relative to the returns required by ss. |
| 255 | 175.111 and 185.09 to the Department of Management Services in |
| 256 | the conduct of its official duties. The Department of Management |
| 257 | Services is, in turn, authorized to disclose payment information |
| 258 | to a governmental agency or the agency's agent for purposes |
| 259 | related to budget preparation, auditing, revenue or financial |
| 260 | administration, or administration of chapters 175 and 185. |
| 261 | (s) Names, addresses, and federal employer identification |
| 262 | numbers, or similar identifiers, to the Department of Highway |
| 263 | Safety and Motor Vehicles for use in the conduct of its official |
| 264 | duties. |
| 265 | (t) Information relative to the tax exemptions under ss. |
| 266 | 212.031, 212.06, and 212.08 for those persons qualified under s. |
| 267 | 288.1258 to the Office of Film and Entertainment. The Department |
| 268 | of Revenue shall provide the Office of Film and Entertainment |
| 269 | with information in the aggregate. |
| 270 | (u) Information relative to s. 220.187 to the Department |
| 271 | of Education in the conduct of its official business. |
| 272 | (v) Information relative to chapter 202 to each local |
| 273 | government that imposes a tax pursuant to s. 202.19 in the |
| 274 | conduct of its official duties as specified in chapter 202. |
| 275 | Information provided under this paragraph may include, but is |
| 276 | not limited to, any reports required pursuant to s. 202.231, |
| 277 | audit files, notices of intent to audit, tax returns, and other |
| 278 | confidential tax information in the department's possession |
| 279 | relating to chapter 202. A person or an entity designated by the |
| 280 | local government in writing to the department as requiring |
| 281 | access to confidential taxpayer information shall have |
| 282 | reasonable access to information provided pursuant to this |
| 283 | paragraph. Such person or entity may disclose such information |
| 284 | to other persons or entities with direct responsibility for |
| 285 | budget preparation, auditing, revenue or financial |
| 286 | administration, or legal counsel. Such information shall only be |
| 287 | used for purposes related to budget preparation, auditing, and |
| 288 | revenue and financial administration. Any confidential and |
| 289 | exempt information furnished to a local government, or to any |
| 290 | person or entity designated by the local government as |
| 291 | authorized by this paragraph, that is exempt from the provisions |
| 292 | of s. 119.07(1) and s. 24(a), Art. I of the State Constitution |
| 293 | pursuant to this section shall continue to be exempt when so |
| 294 | provided, and may not be further disclosed by the recipient |
| 295 | except as provided by this paragraph. |
| 296 | (w) Tax registration information to the Agency for |
| 297 | Workforce Innovation for use in the conduct of its official |
| 298 | duties, which information may not be redisclosed by the Agency |
| 299 | for Workforce Innovation. |
| 300 | (x) Rental car surcharge revenues authorized by s. |
| 301 | 212.0606, reported according to the county to which the |
| 302 | surcharge was attributed to the Department of Transportation. |
| 303 |
|
| 304 | Disclosure of information under this subsection shall be |
| 305 | pursuant to a written agreement between the executive director |
| 306 | and the agency. Such agencies, governmental or nongovernmental, |
| 307 | shall be bound by the same requirements of confidentiality as |
| 308 | the Department of Revenue. Breach of confidentiality is a |
| 309 | misdemeanor of the first degree, punishable as provided by s. |
| 310 | 775.082 or s. 775.083. |
| 311 | (9)(8) The Department of Revenue shall provide returns, |
| 312 | reports, accounts, or declarations received by the department, |
| 313 | including investigative reports and information, or information |
| 314 | contained in such documents, pursuant to an order of a judge of |
| 315 | a court of competent jurisdiction or pursuant to a subpoena |
| 316 | duces tecum only when the subpoena is: |
| 317 | (a) Issued by a state attorney, a United States attorney, |
| 318 | or a court in a criminal investigation or a criminal judicial |
| 319 | proceeding; |
| 320 | (b) Issued by a state or federal grand jury; or |
| 321 | (c) Issued by a state attorney, the Department of Legal |
| 322 | Affairs, the State Fire Marshal, a United States attorney, or a |
| 323 | court in the course of a civil investigation or a civil judicial |
| 324 | proceeding under the state or federal racketeer influenced and |
| 325 | corrupt organization act or under chapter 896. |
| 326 | (10)(9)(a) Notwithstanding other provisions of this |
| 327 | section, the department shall, subject to paragraph (c) and to |
| 328 | the safeguards and limitations of paragraphs (b) and (d), |
| 329 | disclose to the governing body of a municipality, a county, or a |
| 330 | subcounty district levying a local option tax, or any state tax |
| 331 | that which is distributed to units of local government based |
| 332 | upon place of collection, which the department is responsible |
| 333 | for administering, names and addresses only of the taxpayers |
| 334 | granted a certificate of registration pursuant to s. 212.18(3) |
| 335 | who reside within or adjacent to the taxing boundaries of such |
| 336 | municipality, county, or subcounty district when sufficient |
| 337 | information is supplied by the municipality, the county, or |
| 338 | subcounty district as the department by rule may prescribe, |
| 339 | provided such governing bodies are following s. 212.18(3) |
| 340 | relative to the denial of an occupational license after the |
| 341 | department cancels a dealer's sales tax certificate of |
| 342 | registration. |
| 343 | (b) Such information shall be disclosed only if the |
| 344 | department receives an authenticated copy of a resolution |
| 345 | adopted by the governing body requesting it. |
| 346 | (c) After receipt of such information, the governing body |
| 347 | and its officers and employees are subject to the same |
| 348 | requirements of confidentiality and the same penalties for |
| 349 | violating confidentiality as the department and its employees. |
| 350 | (d) The resolution requesting such information shall |
| 351 | provide assurance that the governing body and its officers and |
| 352 | employees are aware of the confidentiality those requirements |
| 353 | and of the penalties for their violation of such requirements., |
| 354 | and The resolution shall describe the measures that will be put |
| 355 | into effect to ensure such confidentiality. The officer of the |
| 356 | department who is authorized to receive, consider, and act upon |
| 357 | such requests shall, if satisfied that the assurances in the |
| 358 | resolution are adequate to assure confidentiality, grant the |
| 359 | request. |
| 360 | (e)(d) Nothing in this subsection authorizes disclosure of |
| 361 | any information prohibited by federal law from being disclosed. |
| 362 | (11)(10) Notwithstanding any other provision of this |
| 363 | section, with respect to a request for verification of a |
| 364 | certificate of registration issued pursuant to s. 212.18 to a |
| 365 | specified dealer or taxpayer or with respect to a request by a |
| 366 | law enforcement officer for verification of a certificate of |
| 367 | registration issued pursuant to s. 538.09 to a specified |
| 368 | secondhand dealer or pursuant to s. 538.25 to a specified |
| 369 | secondary metals recycler, the department may disclose whether |
| 370 | the specified person holds a valid certificate or whether a |
| 371 | specified certificate number is valid or whether a specified |
| 372 | certificate number has been canceled or is inactive or invalid |
| 373 | and the name of the holder of the certificate. This subsection |
| 374 | shall not be construed to create a duty to request verification |
| 375 | of any certificate of registration. |
| 376 | (12)(11) The department may provide to a United States |
| 377 | Trustee, or his or her designee, for any United States |
| 378 | Bankruptcy Court, exclusively for official purposes in |
| 379 | connection with administering a bankruptcy estate, information |
| 380 | relating to payment or nonpayment of taxes imposed by any |
| 381 | revenue law of this state by a trustee, debtor, or debtor in |
| 382 | possession, including any amount paid or due. |
| 383 | (13)(12) The department may disclose certain state sales |
| 384 | tax information relating to the cancellation or revocation of |
| 385 | sales and use tax certificates of registration for the failure |
| 386 | to collect and remit sales tax. This information is limited to |
| 387 | the sales tax certificate number, trade name, owner's name, |
| 388 | business location address, and the reason for the cancellation |
| 389 | or revocation. |
| 390 | (14)(13) Notwithstanding the provisions of s. 896.102(2), |
| 391 | the department may allow full access to the information and |
| 392 | documents required to be filed with it under s. 896.102(1) to |
| 393 | federal, state, and local law enforcement and prosecutorial |
| 394 | agencies, and to the Office of Financial Regulation of the |
| 395 | Financial Services Commission, and any of those agencies may use |
| 396 | the information and documents in any civil or criminal |
| 397 | investigation and in any court proceedings. |
| 398 | (15)(14)(a) Notwithstanding any other provision of this |
| 399 | section, the department shall, subject to the safeguards |
| 400 | specified in paragraph (c), disclose to the Division of |
| 401 | Corporations of the Department of State the name, address, |
| 402 | federal employer identification number, and duration of tax |
| 403 | filings with this state of all corporate or partnership entities |
| 404 | which are not on file or have a dissolved status with the |
| 405 | Division of Corporations and which have filed tax returns |
| 406 | pursuant to either chapter 199 or chapter 220. |
| 407 | (b) The Division of Corporations shall use such |
| 408 | information only in the pursuit of its official duties relative |
| 409 | to nonqualified foreign or dissolved corporations in the |
| 410 | recovery of fees and penalties due and owing the state. |
| 411 | (c) All information exchanged between the Division of |
| 412 | Corporations and the department shall be subject to the same |
| 413 | requirements of confidentiality as the Department of Revenue. |
| 414 | (16)(a)(15) The department may disclose confidential |
| 415 | taxpayer information contained in returns, reports, accounts, or |
| 416 | declarations filed with the department by persons subject to any |
| 417 | state or local tax to the child support enforcement program, to |
| 418 | assist in the location of parents who owe or potentially owe a |
| 419 | duty of support, as defined in s. 409.2554, pursuant to Title |
| 420 | IV-D of the Social Security Act, their assets, their income, and |
| 421 | their employer, and to the Department of Children and Family |
| 422 | Services for the purpose of diligent search activities pursuant |
| 423 | to chapter 39. |
| 424 | (b) Nothing in this subsection authorizes the disclosure |
| 425 | of information if such disclosure is prohibited by federal law. |
| 426 | Employees of the child support enforcement program and of the |
| 427 | Department of Children and Family Services are bound by the same |
| 428 | requirements of confidentiality and the same penalties for |
| 429 | violation of the requirements as the department. |
| 430 | (17)(16) The department may provide to the person against |
| 431 | whom transferee liability is being asserted pursuant to s. |
| 432 | 212.10(1) information relating to the basis of the claim. |
| 433 | (18)(17) The department may disclose to a person entitled |
| 434 | to compensation pursuant to s. 213.30 the amount of any tax, |
| 435 | penalty, or interest collected as a result of information |
| 436 | furnished by such person. |
| 437 | Section 2. Paragraph (a) of subsection (1) of section |
| 438 | 202.37, Florida Statutes, is amended to read: |
| 439 | 202.37 Special rules for administration of local |
| 440 | communications services tax.-- |
| 441 | (1)(a) Except as otherwise provided in this section, all |
| 442 | statutory provisions and administrative rules applicable to the |
| 443 | communications services tax imposed by s. 202.12 apply to any |
| 444 | local communications services tax imposed under s. 202.19, and |
| 445 | the department shall administer, collect, and enforce all taxes |
| 446 | imposed under s. 202.19, including interest and penalties |
| 447 | attributable thereto, in accordance with the same procedures |
| 448 | used in the administration, collection, and enforcement of the |
| 449 | communications services tax imposed by s. 202.12. Audits |
| 450 | performed by the department shall include a determination of the |
| 451 | dealer's compliance with the jurisdictional situsing of its |
| 452 | customers' service addresses and a determination of whether the |
| 453 | rate collected for the local tax pursuant to ss. 202.19 and |
| 454 | 202.20 is correct. The person or entity designated by a local |
| 455 | government pursuant to s. 213.053(8)(7)(v) may provide evidence |
| 456 | to the department demonstrating a specific person's failure to |
| 457 | fully or correctly report taxable communications services sales |
| 458 | within the jurisdiction. The department may request additional |
| 459 | information from the designee to assist in any review. The |
| 460 | department shall inform the designee of what action, if any, the |
| 461 | department intends to take regarding the person. |
| 462 | Section 3. Subsection (2) of section 206.27, Florida |
| 463 | Statutes, is amended to read: |
| 464 | 206.27 Records and files as public records.-- |
| 465 | (2) Nothing herein shall be construed as requiring the |
| 466 | department to provide as a public record any information |
| 467 | concerning audits in progress or those records and files of the |
| 468 | department described in this section which are currently the |
| 469 | subject of pending investigation by the Department of Revenue or |
| 470 | the Florida Department of Law Enforcement. It is specifically |
| 471 | provided that the foregoing information shall be exempt from the |
| 472 | provisions of s. 119.07(1) and shall be considered confidential |
| 473 | pursuant to s. 213.053; however, the department may make |
| 474 | available to the executive director of the Department of Highway |
| 475 | Safety and Motor Vehicles or his or her designee, exclusively |
| 476 | for official purposes in administering chapter 207, any |
| 477 | information concerning any audit in progress, and the provisions |
| 478 | of s. 213.053(8)(7) requiring a written agreement and |
| 479 | maintenance of confidentiality by the recipient, and the penalty |
| 480 | for breach of confidentiality, shall apply if the department |
| 481 | makes such information available. Any officer, employee, or |
| 482 | former officer or employee of the department who divulges any |
| 483 | such information in any manner except for such official purposes |
| 484 | or under s. 213.053 is guilty of a misdemeanor of the first |
| 485 | degree, punishable as provided in s. 775.082 or s. 775.083. |
| 486 | Section 4. Section 409.2577, Florida Statutes, is amended |
| 487 | to read: |
| 488 | 409.2577 Parent locator service.--The department shall |
| 489 | establish a parent locator service to assist in locating parents |
| 490 | who have deserted their children and other persons liable for |
| 491 | support of dependent children. The department shall use all |
| 492 | sources of information available, including the Federal Parent |
| 493 | Locator Service, and may request and shall receive information |
| 494 | from the records of any person or the state or any of its |
| 495 | political subdivisions or any officer thereof. Any agency as |
| 496 | defined in s. 120.52, any political subdivision, and any other |
| 497 | person shall, upon request, provide the department any |
| 498 | information relating to location, salary, insurance, social |
| 499 | security, income tax, and employment history necessary to locate |
| 500 | parents who owe or potentially owe a duty of support pursuant to |
| 501 | Title IV-D of the Social Security Act. This provision shall |
| 502 | expressly take precedence over any other statutory nondisclosure |
| 503 | provision which limits the ability of an agency to disclose such |
| 504 | information, except that law enforcement information as provided |
| 505 | in s. 119.071(4)(d) is not required to be disclosed, and except |
| 506 | that confidential taxpayer information possessed by the |
| 507 | Department of Revenue shall be disclosed only to the extent |
| 508 | authorized in s. 213.053(16)(15). Nothing in this section |
| 509 | requires the disclosure of information if such disclosure is |
| 510 | prohibited by federal law. Information gathered or used by the |
| 511 | parent locator service is confidential and exempt from the |
| 512 | provisions of s. 119.07(1). Additionally, the department is |
| 513 | authorized to collect any additional information directly |
| 514 | bearing on the identity and whereabouts of a person owing or |
| 515 | asserted to be owing an obligation of support for a dependent |
| 516 | child. The department shall, upon request, make information |
| 517 | available only to public officials and agencies of this state; |
| 518 | political subdivisions of this state, including any agency |
| 519 | thereof providing child support enforcement services to non- |
| 520 | Title IV-D clients; the custodial parent, legal guardian, |
| 521 | attorney, or agent of the child; and other states seeking to |
| 522 | locate parents who have deserted their children and other |
| 523 | persons liable for support of dependents, for the sole purpose |
| 524 | of establishing, modifying, or enforcing their liability for |
| 525 | support, and shall make such information available to the |
| 526 | Department of Children and Family Services for the purpose of |
| 527 | diligent search activities pursuant to chapter 39. If the |
| 528 | department has reasonable evidence of domestic violence or child |
| 529 | abuse and the disclosure of information could be harmful to the |
| 530 | custodial parent or the child of such parent, the child support |
| 531 | program director or designee shall notify the Department of |
| 532 | Children and Family Services and the Secretary of the United |
| 533 | States Department of Health and Human Services of this evidence. |
| 534 | Such evidence is sufficient grounds for the department to |
| 535 | disapprove an application for location services. |
| 536 | Section 5. Subsection (3) of section 607.0130, Florida |
| 537 | Statutes, is amended to read: |
| 538 | 607.0130 Powers of Department of State.-- |
| 539 | (3) The Department of State may, based upon its findings |
| 540 | hereunder or as provided in s. 213.053(15)(14), bring an action |
| 541 | in circuit court to collect any penalties, fees, or taxes |
| 542 | determined to be due and owing the state and to compel any |
| 543 | filing, qualification, or registration required by law. In |
| 544 | connection with such proceeding the department may, without |
| 545 | prior approval by the court, file a lis pendens against any |
| 546 | property owned by the corporation and may further certify any |
| 547 | findings to the Department of Legal Affairs for the initiation |
| 548 | of any action permitted pursuant to s. 607.0505 which the |
| 549 | Department of Legal Affairs may deem appropriate. |
| 550 | Section 6. Subsection (3) of section 608.703, Florida |
| 551 | Statutes, is amended to read: |
| 552 | 608.703 Interrogatories by Department of State.-- |
| 553 | (3) The Department of State may, based upon its findings |
| 554 | hereunder or as provided in s. 213.053(15)(14), bring an action |
| 555 | in circuit court to collect any penalties, fees, or taxes |
| 556 | determined to be due and owing the state and to compel any |
| 557 | filing, qualification, or registration required by law. In |
| 558 | connection with such proceeding, the department may, without |
| 559 | prior approval by the court, file a lis pendens against any |
| 560 | property owned by the corporation and may further certify any |
| 561 | findings to the Department of Legal Affairs for the initiation |
| 562 | of any action permitted pursuant to this chapter which the |
| 563 | Department of Legal Affairs may deem appropriate. |
| 564 | Section 7. Subsection (3) of section 617.01301, Florida |
| 565 | Statutes, is amended to read: |
| 566 | 617.01301 Powers of Department of State.-- |
| 567 | (3) The Department of State may, based upon its findings |
| 568 | hereunder or as provided in s. 213.053(13)(12), bring an action |
| 569 | in circuit court to collect any penalties, fees, or taxes |
| 570 | determined to be due and owing the state and to compel any |
| 571 | filing, qualification, or registration required by law. In |
| 572 | connection with such proceeding the department may, without |
| 573 | prior approval by the court, file a lis pendens against any |
| 574 | property owned by the corporation and may further certify any |
| 575 | findings to the Department of Legal Affairs for the initiation |
| 576 | of any action permitted pursuant to s. 617.0503 which the |
| 577 | Department of Legal Affairs may deem appropriate. |
| 578 | Section 8. Subsection (2) of section 896.102, Florida |
| 579 | Statutes, is amended to read: |
| 580 | 896.102 Currency more than $10,000 received in trade or |
| 581 | business; report required; noncompliance penalties.-- |
| 582 | (2) The Department of Revenue shall enforce compliance |
| 583 | with the provisions of subsection (1) and is to be the custodian |
| 584 | of all information and documents filed pursuant to subsection |
| 585 | (1). Such information and documents are confidential and exempt |
| 586 | from the provisions of s. 119.07(1) and s. 24(a), Art. I of the |
| 587 | State Constitution; however, the department must provide any |
| 588 | report filed under this section, or information contained |
| 589 | therein, to federal, state, and local law enforcement and |
| 590 | prosecutorial agencies, to the Department of Financial Services, |
| 591 | and to the Office of Financial Regulation, and the information |
| 592 | is subject to disclosure pursuant to subpoena as provided in s. |
| 593 | 213.053(9)(8). |
| 594 | Section 9. This act shall take effect October 1, 2006. |