Senate Bill sb2482e1

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  1                      A bill to be entitled

  2         An act relating to tax administration; amending

  3         s. 45.032, F.S.; including a tax warrant as a

  4         subordinate lienholder for purposes of the

  5         disbursement of surplus funds after a judicial

  6         sale; amending s. 193.1551, F.S.; providing for

  7         provisions governing the assessment of

  8         homestead property damaged in certain named

  9         storms to apply to properties in which repairs

10         are commenced by January 1, 2008; amending s.

11         196.192, F.S.; specifying that ownership of

12         property by a tax-exempt organization's sole

13         member limited liability company has the same

14         status for property tax purposes as direct

15         ownership by the tax-exempt organization;

16         amending s. 196.193, F.S.; requiring the

17         property appraiser to explain to a nonprofit

18         organization the legal and factual basis for

19         denying a property tax exemption to the

20         nonprofit organization; amending s. 196.196,

21         F.S.; providing that property owned by an

22         exempt entity shall be deemed to be used for

23         religious purposes if the institution has taken

24         affirmative steps to prepare the property for

25         use as a public house of worship; providing

26         definitions; amending s. 197.572, F.S.;

27         providing for easements for conservation

28         purposes; amending s. 198.13, F.S.; exempting

29         certain representatives of an estate from the

30         requirement to file certain returns if there is

31         no tax on estates of decedents or no tax on


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 1         generation-skipping transfers; amending s.

 2         202.16, F.S.; requiring dealers to document

 3         exempt sales for resale; providing requirements

 4         and procedures; providing a definition;

 5         providing construction; providing for dealer

 6         provision of evidence of the exempt status of

 7         certain sales through an informal protest

 8         process; requiring the Department of Revenue to

 9         accept certain evidence during the protest

10         period; providing limitations; requiring the

11         department to establish a toll-free telephone

12         number for the purpose of verifying

13         registration numbers and resale certificates;

14         requiring the department to establish a system

15         for receiving information from dealers

16         regarding certificate numbers; amending s.

17         202.18, F.S.; providing for adjustments in

18         communications services tax distributions to

19         correct for misallocations between

20         jurisdictions; amending s. 202.20, F.S.;

21         limiting local governmental authority to make

22         certain rate adjustments in the tax under

23         certain circumstances; providing for a

24         determination of completeness of certain data;

25         amending s. 202.28, F.S.; providing

26         requirements for the Department of Revenue with

27         respect to distributing proceeds of the

28         communications services tax and allocating

29         certain penalties; amending s. 202.30, F.S.;

30         reducing the threshold tax amount which a

31         dealer of communications services is required


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 1         to remit taxes electronically; amending ss.

 2         206.02 and 206.021, F.S.; authorizing the

 3         Department of Revenue to issue temporary fuel

 4         licenses during a declared state of emergency

 5         or a declared disaster; amending s. 206.9943,

 6         F.S.; authorizing the department to issue a

 7         temporary pollutant tax license during a

 8         declared state of emergency or a declared

 9         disaster; amending s. 211.3103, F.S.; providing

10         for the annual producer price index to apply to

11         the tax on the severance of phosphate rock;

12         amending s. 212.02, F.S.; adding leases of

13         certain aircraft to the definition of the term

14         "qualified aircraft"; amending ss. 212.05 and

15         212.0515, F.S.; authorizing the department to

16         adopt additional divisors for calculating the

17         sales tax on vending machines when a county

18         imposes a sales surtax rate that is not listed

19         in statute; amending s. 212.0506, F.S.;

20         clarifying that the definition of the term

21         "service warranty" excludes certain contracts;

22         amending s. 212.08, F.S., relating to

23         exemptions from the sales tax; deleting

24         provisions exempting certain building materials

25         and business property from application of

26         certain requirements for refunds; providing a

27         sales tax exemption for certain delivery

28         charges; repealing s. 212.095, F.S., relating

29         to a sales tax refund permit for certain

30         organizations; amending s. 212.12, F.S.;

31         providing that a person is liable for failure


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 1         to register a business or collect the required

 2         taxes; providing penalties; providing

 3         exceptions to certain penalties; providing for

 4         voluntary sampling of fixed assets; providing

 5         for application; providing legislative intent;

 6         authorizing the Department of Revenue, in

 7         conjunction with financial institutions, to

 8         design a pilot program for identifying certain

 9         account holders against whose property the

10         department has a tax warrant; authorizing the

11         department to enter into agreements with

12         financial institutions for developing and

13         operating a data match system; requiring the

14         department to pay a fee to participating

15         financial institutions; requiring the

16         department to submit a report to the

17         Legislature; amending s. 213.053, F.S.;

18         authorizing the department to provide

19         information to the child support enforcement

20         program; amending s. 213.21, F.S.; providing

21         for a taxpayer's liability for a service fee to

22         be waived due to unintentional error; amending

23         s. 213.755, F.S.; reducing the threshold tax

24         amount under which a taxpayer may be required

25         to remit taxes electronically; amending s.

26         220.21, F.S.; requiring a taxpayer that is

27         required to file its federal income tax return

28         electronically to also file its state corporate

29         income tax electronically; providing a penalty

30         for failure to do so; authorizing the

31         department to adopt rules; providing for


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 1         applicability; amending s. 443.1216, F.S.;

 2         authorizing the Agency for Workforce Innovation

 3         and the agency that collects unemployment taxes

 4         to adopt rules; clarifying that certain senior

 5         management positions are excluded from

 6         unemployment compensation provisions; amending

 7         s. 443.1316, F.S.; providing for certain

 8         provisions of ch. 213, F.S., relating to

 9         taxpayers rights, to apply to the collection of

10         unemployment taxes; deleting a limitation on

11         the amount the department may charge for the

12         costs of collection services; amending s.

13         443.141, F.S.; providing a date through which

14         certain penalties on delinquent unemployment

15         compensation reports can be assessed; applying

16         the provisions of s. 213.24(1), F.S., to such

17         penalties; amending s. 443.163, F.S.; amending

18         s. 624.511, F.S.; authorizing the Department of

19         Revenue to refund an overpayment of insurance

20         premium tax under certain circumstances;

21         amending s. 832.062, F.S.; providing for prima

22         facie evidence of intent to defraud or

23         knowledge of insufficient funds with respect to

24         an electronic transfer to the Department of

25         Revenue which is not honored or refused;

26         providing for exceptions; providing

27         requirements for notice; providing for the

28         department to recover court costs and

29         attorney's fees; providing procedures for

30         establishing prima facie evidence; providing

31         for refunds of certain property taxes for


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 1         residential property damaged or destroyed by a

 2         tornado during a specified period; providing

 3         effective dates.

 4  

 5  Be It Enacted by the Legislature of the State of Florida:

 6  

 7         Section 1.  Paragraph (b) of subsection (1) and

 8  paragraph (a) of subsection (3) of section 45.032, Florida

 9  Statutes, are amended to read:

10         45.032  Disbursement of surplus funds after judicial

11  sale.--

12         (1)  For purposes of ss. 45.031-45.035, the term:

13         (b)  "Subordinate lienholder" means the holder of a

14  subordinate lien shown on the face of the pleadings as an

15  encumbrance on the property. The lien held by the party filing

16  the foreclosure lawsuit is not a subordinate lien. A

17  subordinate lienholder includes, but is not limited to, a

18  subordinate mortgage, judgment, tax warrant, assessment lien,

19  or construction lien. However, the holder of a subordinate

20  lien shall not be deemed a subordinate lienholder if the

21  holder was paid in full from the proceeds of the sale.

22         (3)  During the 60 days after the clerk issues a

23  certificate of disbursements, the clerk shall hold the surplus

24  pending a court order.

25         (a)  If the owner of record claims the surplus during

26  the 60-day period and there is no subordinate lienholder, the

27  court shall order the clerk to deduct any applicable service

28  charges from the surplus and pay the remainder to the owner of

29  record. The clerk may establish a reasonable requirement that

30  the owner of record prove his or her identity before receiving

31  the disbursement. The clerk may assist an owner of record in


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 1  making a claim. An owner of record may use the following form

 2  in making a claim:

 3  

 4  (Caption of Action)

 5  

 6                        OWNER'S CLAIM FOR

 7                   MORTGAGE FORECLOSURE SURPLUS

 8  

 9  State of ....

10  County of ....

11         Under penalty of perjury, I (we) hereby certify that:

12         1.  I was (we were) the owner of the following

13  described real property in .... County, Florida, prior to the

14  foreclosure sale and as of the date of the filing of the lis

15  pendens:

16  

17  ...(Legal description of real property)...

18  

19         2.  I (we) do not owe any money on any mortgage on the

20  property that was foreclosed other than the one that was paid

21  off by the foreclosure.

22         3.  I (we) do not owe any money that is the subject of

23  an unpaid judgment, tax warrant, condominium lien, cooperative

24  lien, or homeowners' association.

25         4.  I am (we are) not currently in bankruptcy.

26         5.  I (we) have not sold or assigned my (our) right to

27  the mortgage surplus.

28         6.  My (our) new address is: .....

29         7.  If there is more than one owner entitled to the

30  surplus, we have agreed that the surplus should be paid ....

31  jointly, or to: ...., at the following address: .....


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 1         8.  I (WE) UNDERSTAND THAT I (WE) AM (ARE) NOT REQUIRED

 2  TO HAVE A LAWYER OR ANY OTHER REPRESENTATION AND I (WE) DO NOT

 3  HAVE TO ASSIGN MY (OUR) RIGHTS TO ANYONE ELSE IN ORDER TO

 4  CLAIM ANY MONEY TO WHICH I (WE) MAY BE ENTITLED.

 5         9.  I (WE) UNDERSTAND THAT THIS STATEMENT IS GIVEN

 6  UNDER OATH, AND IF ANY STATEMENTS ARE UNTRUE THAT I (WE) MAY

 7  BE PROSECUTED CRIMINALLY FOR PERJURY.

 8  

 9  ...(Signatures)...

10  

11         Sworn to (or affirmed) and subscribed before me this

12  .... day of ...., ...(year)..., by ...(name of person making

13  statement)....

14         ...(Signature of Notary Public - State of Florida)...

15         ...(Print, Type, or Stamp Commissioned Name of Notary

16  Public)...

17  

18         Personally Known .... OR Produced Identification ....

19         Type of Identification Produced........................

20  

21         Section 2.  Section 193.1551, Florida Statutes, is

22  amended to read:

23         193.1551  Assessment of certain homestead property

24  damaged in 2004 named storms.--Notwithstanding the provisions

25  of s. 193.155(4), the assessment at just value for changes,

26  additions, or improvements to homestead property rendered

27  uninhabitable in one or more of the named storms of 2004 shall

28  be limited to the square footage exceeding 110 percent of the

29  homestead property's total square footage. Additionally, homes

30  having square footage of 1,350 square feet or less which were

31  rendered uninhabitable may rebuild up to 1,500 total square


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 1  feet and the increase in square footage shall not be

 2  considered as a change, an addition, or an improvement that is

 3  subject to assessment at just value. The provisions of this

 4  section are limited to homestead properties in which repairs

 5  are commenced completed by January 1, 2008, and apply

 6  retroactively to January 1, 2005.

 7         Section 3.  Section 196.192, Florida Statutes, is

 8  amended to read:

 9         196.192  Exemptions from ad valorem taxation.--Subject

10  to the provisions of this chapter:

11         (1)  All property owned by an exempt entity and used

12  exclusively for exempt purposes shall be totally exempt from

13  ad valorem taxation.

14         (2)  All property owned by an exempt entity and used

15  predominantly for exempt purposes shall be exempted from ad

16  valorem taxation to the extent of the ratio that such

17  predominant use bears to the nonexempt use.

18         (3)  All tangible personal property loaned or leased by

19  a natural person, by a trust holding property for a natural

20  person, or by an exempt entity to an exempt entity for public

21  display or exhibition on a recurrent schedule is exempt from

22  ad valorem taxation if the property is loaned or leased for no

23  consideration or for nominal consideration.

24  

25  For purposes of this section, each use to which the property

26  is being put must be considered in granting an exemption from

27  ad valorem taxation, including any economic use in addition to

28  any physical use. For purposes of this section, property owned

29  by a limited liability company, the sole member of which is an

30  exempt entity, shall be treated as if the property were owned

31  directly by the exempt entity. This section does shall not


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 1  apply in determining the exemption for property owned by

 2  governmental units pursuant to s. 196.199.

 3         Section 4.  Subsection (5) of section 196.193, Florida

 4  Statutes, is amended to read:

 5         196.193  Exemption applications; review by property

 6  appraiser.--

 7         (5)(a)  If In the event the property appraiser

 8  determines shall determine that any property claimed as wholly

 9  or partially exempt under this section is not entitled to any

10  exemption or is entitled to an exemption to an extent other

11  than that requested in the application, he or she shall notify

12  the person or organization filing the application on such

13  property of that determination in writing on or before July 1

14  of the year for which the application was filed.

15         (b)  The notification must state in clear and

16  unambiguous language the specific requirements of the state

17  statutes which the property appraiser relied upon to deny the

18  applicant the exemption with respect to the subject property.

19  The notification must be drafted in such a way that a

20  reasonable person can understand specific attributes of the

21  applicant or the applicant's use of the subject property which

22  formed the basis for the denial. The notice must also include

23  the specific facts the property appraiser used to determine

24  that the applicant failed to meet the statutory requirements.

25  If a property appraiser fails to provide a notice that

26  complies with this subsection, any denial of an exemption or

27  an attempted denial of an exemption is invalid.

28         (c)  All notifications must specify the right to appeal

29  to the value adjustment board and the procedures to follow in

30  obtaining such an appeal.  Thereafter, the person or

31  organization filing such application, or a duly designated


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 1  representative, may appeal that determination by the property

 2  appraiser to the board at the time of its regular hearing.  In

 3  the event of an appeal, the property appraiser or the property

 4  appraiser's representative shall appear at the board hearing

 5  and present his or her findings of fact.  If the applicant is

 6  not present or represented at the hearing, the board may make

 7  a determination on the basis of information supplied by the

 8  property appraiser or such other information on file with the

 9  board.

10         Section 5.  Present subsection (3) of section 196.196,

11  Florida Statutes, is redesignated as subsection (4), and a new

12  subsection (3) is added to that section, to read:

13         196.196  Determining whether property is entitled to

14  charitable, religious, scientific, or literary exemption.--

15         (3)  Property owned by an exempt organization is used

16  for a religious purpose if the institution has taken

17  affirmative steps to prepare the property for use as a house

18  of public worship. The term "affirmative steps" means

19  environmental or land use permitting activities, creation of

20  architectural plans or schematic drawings, land clearing or

21  site preparation, construction or renovation activities, or

22  other similar activities that demonstrate a commitment of the

23  property to a religious use as a house of public worship. For

24  purposes of this subsection, the term "public worship" means

25  religious worship services and those other activities that are

26  incidental to religious worship services, such as educational

27  activities, parking, recreation, partaking of meals, and

28  fellowship.

29         Section 6.  Section 197.572, Florida Statutes, is

30  amended to read:

31  


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 1         197.572  Easements for conservation purposes, or for

 2  public service purposes or for drainage or ingress and egress

 3  survive tax sales and deeds.--When any lands are sold for the

 4  nonpayment of taxes, or any tax certificate is issued thereon

 5  by a governmental unit or agency or pursuant to any tax lien

 6  foreclosure proceeding, the title to the lands shall continue

 7  to be subject to any easement for conservation purposes as

 8  provided in s. 704.06 or telephone, telegraph, pipeline, power

 9  transmission, or other public service purpose and shall

10  continue to be subject to any easement for the purposes of

11  drainage or of ingress and egress to and from other land.  The

12  easement and the rights of the owner of it shall survive and

13  be enforceable after the execution, delivery, and recording of

14  a tax deed, a master's deed, or a clerk's certificate of title

15  pursuant to foreclosure of a tax deed, tax certificate, or tax

16  lien, to the same extent as though the land had been conveyed

17  by voluntary deed.  The easement must be evidenced by written

18  instrument recorded in the office of the clerk of the circuit

19  court in the county where such land is located before the

20  recording of such tax deed or master's deed, or, if not

21  recorded, an easement for a public service purpose must be

22  evidenced by wires, poles, or other visible occupation, an

23  easement for drainage must be evidenced by a waterway, water

24  bed, or other visible occupation, and an easement for the

25  purpose of ingress and egress must be evidenced by a road or

26  other visible occupation to be entitled to the benefit of this

27  section; however, this shall apply only to tax deeds issued

28  after the effective date of this act.

29         Section 7.  Subsection (4) is added to section 198.13,

30  Florida Statutes, to read:

31  


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 1         198.13  Tax return to be made in certain cases;

 2  certificate of nonliability.--

 3         (4)  Notwithstanding any other provisions of this

 4  section and applicable to the estate of a decedent who dies

 5  after December 31, 2004, if, upon the death of the decedent, a

 6  state death tax credit or a generation-skipping transfer

 7  credit is not allowable pursuant to the Internal Revenue Code

 8  of 1986, as amended:

 9         (a)  The personal representative of the estate is not

10  required to file a return under subsection (1) in connection

11  with the estate.

12         (b)  The person who would otherwise be required to file

13  a return reporting a generation-skipping transfer under

14  subsection (3) is not required to file such a return in

15  connection with the estate.

16  

17  The provisions of this subsection do not apply to estates of

18  descendents dying after December 31, 2010.

19         Section 8.  Effective January 1, 2008, subsection (2)

20  of section 202.16, Florida Statutes, is amended to read:

21         202.16  Payment.--The taxes imposed or administered

22  under this chapter and chapter 203 shall be collected from all

23  dealers of taxable communications services on the sale at

24  retail in this state of communications services taxable under

25  this chapter and chapter 203. The full amount of the taxes on

26  a credit sale, installment sale, or sale made on any kind of

27  deferred payment plan is due at the moment of the transaction

28  in the same manner as a cash sale.

29         (2)(a)  A sale of communications services that are used

30  as a component part of or integrated into a communications

31  service or prepaid calling arrangement for resale, including,


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 1  but not limited to, carrier-access charges, interconnection

 2  charges paid by providers of mobile communication services or

 3  other communication services, charges paid by cable service

 4  providers for the transmission of video or other programming

 5  by another dealer of communications services, charges for the

 6  sale of unbundled network elements, and any other intercompany

 7  charges for the use of facilities for providing communications

 8  services for resale, must be made in compliance with the rules

 9  of the department. Any person who makes a sale for resale

10  which is not in compliance with these rules is liable for any

11  tax, penalty, and interest due for failing to comply, to be

12  calculated pursuant to s. 202.28(2)(a).

13         (b)1.  Any dealer who makes a sale for resale shall

14  document the exempt nature of the transaction, as established

15  by rules adopted by the department, by retaining a copy of the

16  purchaser's initial or annual resale certificate issued

17  pursuant to s. 202.17(6). In lieu of maintaining a copy of the

18  certificate, a dealer may document, prior to the time of sale,

19  an authorization number provided telephonically or

20  electronically by the department or by such other means

21  established by rule of the department. The dealer may rely on

22  an initial or annual resale certificate issued pursuant to s.

23  202.17(6), valid at the time of receipt from the purchaser,

24  without seeking additional annual resale certificates from

25  such purchaser, if the dealer makes recurring sales to the

26  purchaser in the normal course of business on a continual

27  basis. For purposes of this paragraph, the term "recurring

28  sales to a purchaser in the normal course of business" means

29  sales in which the dealer extends credit to the purchaser and

30  records the debt as an account receivable, or in which the

31  dealer sells to a purchaser who has an established cash


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 1  account, similar to an open credit account. For purposes of

 2  this paragraph, purchases are made from a selling dealer on a

 3  continual basis if the selling dealer makes, in the normal

 4  course of business, sales to the purchaser no less frequently

 5  than once in every 12-month period.

 6         2.  A dealer may, through the informal conference

 7  procedures provided for in s. 213.21 and the rules of the

 8  department, provide the department with evidence of the exempt

 9  status of a sale. Exemption certificates executed by entities

10  that were exempt at the time of sale, resale certificates

11  provided by purchasers who were active dealers at the time of

12  sale, and verification by the department of a purchaser's

13  active dealer status at the time of sale in lieu of a resale

14  certificate shall be accepted by the department when submitted

15  during the protest period but may not be accepted in any

16  proceeding under chapter 120 or any circuit court action

17  instituted under chapter 72.

18         Section 9.  Effective January 1, 2008, the Department

19  of Revenue shall establish a toll-free telephone number for

20  the verification of valid dealer registration numbers and

21  resale certificates issued under chapter 202, Florida

22  Statutes. The system must be adequate to guarantee a low busy

23  rate, must respond to keypad inquiries, and must provide data

24  that is updated daily.

25         Section 10.  Effective January 1, 2008, the Department

26  of Revenue shall establish a system for receiving information

27  from dealers regarding certificate numbers of purchasers who

28  are seeking to make purchases for resale under chapter 202,

29  Florida Statutes. The department shall provide such dealers,

30  free of charge, with verification of those numbers that are

31  canceled or invalid.


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 1         Section 11.  Paragraph (c) of subsection (3) of section

 2  202.18, Florida Statutes, is amended to read:

 3         202.18  Allocation and disposition of tax

 4  proceeds.--The proceeds of the communications services taxes

 5  remitted under this chapter shall be treated as follows:

 6         (3)

 7         (c)1.  Except as otherwise provided in this paragraph,

 8  proceeds of the taxes levied pursuant to s. 202.19, less

 9  amounts deducted for costs of administration in accordance

10  with paragraph (b), shall be distributed monthly to the

11  appropriate jurisdictions. The proceeds of taxes imposed

12  pursuant to s. 202.19(5) shall be distributed in the same

13  manner as discretionary surtaxes are distributed, in

14  accordance with ss. 212.054 and 212.055.

15         2.  The department shall make any adjustments to the

16  distributions pursuant to this section paragraph which are

17  necessary to reflect the proper amounts due to individual

18  jurisdictions or trust funds. In the event that the department

19  adjusts amounts due to reflect a correction in the situsing of

20  a customer, such adjustment shall be limited to the amount of

21  tax actually collected from such customer by the dealer of

22  communication services.

23         3.a.  Notwithstanding the time period specified in s.

24  202.22(5), adjustments in distributions which are necessary to

25  correct misallocations between jurisdictions shall be governed

26  by this subparagraph. If the department determines that

27  misallocations between jurisdictions occurred, it shall

28  provide written notice of such determination to all affected

29  jurisdictions. The notice shall include the amount of the

30  misallocations, the basis upon which the determination was

31  made, data supporting the determination, and the identity of


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 1  each affected jurisdiction. The notice shall also inform all

 2  affected jurisdictions of their authority to enter into a

 3  written agreement establishing a method of adjustment as

 4  described in sub-subparagraph c.

 5         b.  An adjustment affecting a distribution to a

 6  jurisdiction which is less than 90 percent of the average

 7  monthly distribution to that jurisdiction for the 6 months

 8  immediately preceding the department's determination, as

 9  reported by all communications services dealers, shall be made

10  in the month immediately following the department's

11  determination that misallocations occurred.

12         c.  If an adjustment affecting a distribution to a

13  jurisdiction equals or exceeds 90 percent of the average

14  monthly distribution to that jurisdiction for the 6 months

15  immediately preceding the department's determination, as

16  reported by all communications services dealers, the affected

17  jurisdictions may enter into a written agreement establishing

18  a method of adjustment. If the agreement establishing a method

19  of adjustment provides for payments of local communications

20  services tax monthly distributions, the amount of any such

21  payment agreed to may not exceed the local communications

22  services tax monthly distributions available to the

23  jurisdiction that was allocated amounts in excess of those to

24  which it was entitled. If affected jurisdictions execute a

25  written agreement specifying a method of adjustment, a copy of

26  the written agreement shall be provided to the department no

27  later than the first day of the month following 90 days after

28  the date the department transmits notice of the misallocation.

29  If the department does not receive a copy of the written

30  agreement within the specified time period, an adjustment

31  affecting a distribution to a jurisdiction made pursuant to


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    CS for SB 2482                                 First Engrossed



 1  this sub-subparagraph shall be prorated over a time period

 2  that equals the time period over which the misallocations

 3  occurred.

 4         Section 12.  Paragraph (a) of subsection (2) of section

 5  202.20, Florida Statutes, is amended to read:

 6         202.20  Local communications services tax conversion

 7  rates.--

 8         (2)(a)1.  With respect to any local taxing

 9  jurisdiction, if, for the periods ending December 31, 2001;

10  March 31, 2002; June 30, 2002; or September 30, 2002, the

11  revenues received by that local government from the local

12  communications services tax imposed under subsection (1) are

13  less than the revenues received from the replaced revenue

14  sources for the corresponding 2000-2001 period; plus

15  reasonably anticipated growth in such revenues over the

16  preceding 1-year period, based on the average growth of such

17  revenues over the immediately preceding 5-year period; plus an

18  amount representing the revenues from the replaced revenue

19  sources for the 1-month period that the local taxing

20  jurisdiction was required to forego, the governing authority

21  may adjust the rate of the local communications services tax

22  upward to the extent necessary to generate the entire

23  shortfall in revenues within 1 year after the rate adjustment

24  and by an amount necessary to generate the expected amount of

25  revenue on an ongoing basis.

26         2.  If complete data are not available at the time of

27  determining whether the revenues received by a local

28  government from the local communications services tax imposed

29  under subsection (1) are less than the revenues received from

30  the replaced revenue sources for the corresponding 2000-2001

31  period, as set forth in subparagraph 1., the local government


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    CS for SB 2482                                 First Engrossed



 1  shall use the best data available for the corresponding

 2  2000-2001 period in making such determination. Complete data

 3  shall be deemed available to all local governments after the

 4  department audits, including the redistribution of local tax,

 5  dealers who account for no less than 80 percent of the amount

 6  of communications services tax revenues received for fiscal

 7  year 2005-2006.

 8         3.  The adjustment permitted under subparagraph 1. may

 9  be made by emergency ordinance or resolution and may be made

10  notwithstanding the maximum rate established under s.

11  202.19(2) and notwithstanding any schedules or timeframes or

12  any other limitations contained in this chapter. Beginning

13  July 1, 2007, a local government may make such adjustment only

14  if the department or a dealer allocates or reallocates

15  revenues away from the local government. However, any such

16  adjustment shall be made no later than 6 months following the

17  date the department notifies the local governments in writing

18  that complete data is available. The emergency ordinance or

19  resolution shall specify an effective date for the adjusted

20  rate, which shall be no less than 60 days after the date of

21  adoption of the ordinance or resolution and shall be effective

22  with respect to taxable services included on bills that are

23  dated on the first day of a month subsequent to the expiration

24  of the 60-day period. At the end of 1 year following the

25  effective date of such adjusted rate, the local governing

26  authority shall, as soon as is consistent with s. 202.21,

27  reduce the rate by that portion of the emergency rate which

28  was necessary to recoup the amount of revenues not received

29  prior to the implementation of the emergency rate.

30         4.  If, for the period October 1, 2001, through

31  September 30, 2002, the revenues received by a local


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    CS for SB 2482                                 First Engrossed



 1  government from the local communications services tax

 2  conversion rate established under subsection (1), adjusted

 3  upward for the difference in rates between paragraphs (1)(a)

 4  and (b) or any other rate adjustments or base changes, are

 5  above the threshold of 10 percent more than the revenues

 6  received from the replaced revenue sources for the

 7  corresponding 2000-2001 period plus reasonably anticipated

 8  growth in such revenues over the preceding 1-year period,

 9  based on the average growth of such revenues over the

10  immediately preceding 5-year period, the governing authority

11  must adjust the rate of the local communications services tax

12  to the extent necessary to reduce revenues to the threshold by

13  emergency ordinance or resolution within the timeframes

14  established in subparagraph 3. The foregoing rate adjustment

15  requirement shall not apply to a local government that adopts

16  a local communications services tax rate by resolution or

17  ordinance. If complete data are not available at the time of

18  determining whether the revenues exceed the threshold, the

19  local government shall use the best data available for the

20  corresponding 2000-2001 period in making such determination.

21  This subparagraph shall not be construed as establishing a

22  right of action for any person to enforce this subparagraph or

23  challenge a local government's implementation of this

24  subparagraph.

25         Section 13.  Paragraph (d) of subsection (2) of section

26  202.28, Florida Statutes, is amended to read:

27         202.28  Credit for collecting tax; penalties.--

28         (2)

29         (d)  If a dealer fails to separately report and

30  identify local communications services taxes on the

31  appropriate return schedule, the dealer shall be subject to a


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    CS for SB 2482                                 First Engrossed



 1  penalty of $5,000 per return. If the department is unable to

 2  obtain appropriate return schedules, any penalty imposed by

 3  this paragraph shall be allocated in the same manner as

 4  provided in s. 202.18(2).

 5         Section 14.  Effective January 1, 2008, subsection (1)

 6  of section 203.30, Florida Statutes, is amended to read:

 7         202.30  Payment of taxes by electronic funds transfer;

 8  filing of returns by electronic data interchange.--

 9         (1)  A dealer of communications services is required to

10  remit taxes by electronic funds transfer, in the manner

11  prescribed by the department, when the amount of tax paid by

12  the dealer under this chapter, chapter 203, or chapter 212 in

13  the previous state fiscal year was $20,000 $50,000 or more.

14         Section 15.  Subsection (8) is added to section 206.02,

15  Florida Statutes, to read:

16         206.02  Application for license; temporary license;

17  terminal suppliers, importers, exporters, blenders, biodiesel

18  manufacturers, and wholesalers.--

19         (8)(a)  Notwithstanding any provision to the contrary

20  contained in this chapter, the department may grant a

21  temporary fuel license for immediate use if:

22         1.  The Governor has declared a state of emergency

23  under s. 252.36; or

24         2.  The President of the United States has declared a

25  major disaster in this state or in any other state or

26  territory of the United States.

27         (b)  Notwithstanding the provisions of this chapter

28  requiring a license tax and a bond or criminal background

29  check, the department may issue a temporary license as an

30  importer or exporter to a person who holds a valid Florida

31  wholesaler license or to a person who is an unlicensed dealer.


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    CS for SB 2482                                 First Engrossed



 1  A license may be issued under this subsection only to a

 2  business that has a physical location in this state and holds

 3  a valid Florida sales and use tax certificate of registration

 4  or that holds a valid fuel license issued by another state.

 5         (c)  A temporary license expires on the last day of the

 6  month following the month in which the temporary license was

 7  issued. The department may extend any temporary license on a

 8  month-to-month basis during the period of a declared state of

 9  emergency or major disaster as provided in this subsection. If

10  the department extends a temporary license, the extended

11  license expires on the last day of the month in which the

12  temporary license was extended.

13         (d)  In order to procure a temporary license, a

14  nonresident business must provide to the department the

15  information required in subsection (4); the federal

16  identification number of the business or, if such number is

17  unavailable, the social security number of the owner; and any

18  other information that is required by the department.

19         (e)  A temporary license authorized by this subsection

20  may not be renewed if the licensee has not filed the required

21  returns or made payment of the taxes required under this

22  chapter.

23         Section 16.  Subsection (5) is added to section

24  206.021, Florida Statutes, to read:

25         206.021  Application for license; carriers.--

26         (5)(a)  Notwithstanding any provision to the contrary

27  contained in this chapter, the department may grant a

28  temporary fuel license for immediate use if:

29         1.  The Governor has declared a state of emergency

30  under s. 252.36; or

31  


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    CS for SB 2482                                 First Engrossed



 1         2.  The President of the United States has declared a

 2  major disaster in this state or in any other state or

 3  territory of the United States.

 4         (b)  Notwithstanding the provisions of this chapter

 5  requiring a license tax and a bond or criminal background

 6  check, the department may issue a temporary license as a

 7  carrier to a person who holds a valid Florida wholesaler,

 8  importer, exporter, or blender license or to a person who is

 9  an unlicensed dealer. A license may be issued under this

10  subsection only to a business that has a physical location in

11  this state and holds a valid Florida sales and use tax

12  certificate of registration or that holds a valid fuel license

13  issued by another state.

14         (c)  A temporary license expires on the last day of the

15  month following the month in which the temporary license was

16  issued. The department may extend any temporary license on a

17  month-to-month basis during the period of a declared state of

18  emergency or major disaster as provided in this subsection. If

19  the department extends a temporary license, the extended

20  license expires on the last day of the month in which the

21  temporary license was extended.

22         (d)  In order to procure a temporary license, a

23  nonresident business must provide to the department the

24  information required in subsection (2); the federal

25  identification number of the business or, if such number is

26  unavailable, the social security number of the owner; and any

27  other information that is required by the department.

28         (e)  A temporary license authorized by this subsection

29  may not be renewed if the licensee has not filed the required

30  returns or made payment of the taxes required under this

31  chapter.


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    CS for SB 2482                                 First Engrossed



 1         Section 17.  Subsection (4) is added to section

 2  206.9943, Florida Statutes, to read:

 3         206.9943  Pollutant tax license.--

 4         (4)  A temporary pollutant tax license may be issued to

 5  a holder of a valid Florida temporary importer, temporary

 6  wholesaler, or temporary exporter license issued under s.

 7  206.02. A temporary pollutant tax license is subject to the

 8  provisions set forth in s. 206.02(8).

 9         Section 18.  Paragraphs (d) and (e) of subsection (9)

10  of section 211.3103, Florida Statutes, are amended to read:

11         211.3103  Levy of tax on severance of phosphate rock;

12  rate, basis, and distribution of tax.--

13         (9)

14         (d)  If the producer price index for phosphate rock

15  chemical and fertilizer mineral mining is substantially

16  revised, the department shall make appropriate adjustment in

17  the method used to compute the base rate adjustment under this

18  subsection which will produce results reasonably consistent

19  with the result that which would have been obtained if the

20  producer price index for phosphate rock primary products had

21  not been revised. However, the tax rate shall not be less than

22  $1.56 per ton severed.

23         (e)  If In the event the producer price index for

24  phosphate rock primary products is discontinued, then a

25  comparable index shall be selected by the department and

26  adopted by rule.

27         Section 19.  Subsection (33) of section 212.02, Florida

28  Statutes, is amended to read:

29         212.02  Definitions.--The following terms and phrases

30  when used in this chapter have the meanings ascribed to them

31  


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    CS for SB 2482                                 First Engrossed



 1  in this section, except where the context clearly indicates a

 2  different meaning:

 3         (33)  "Qualified aircraft" means any aircraft having a

 4  maximum certified takeoff weight of less than 10,000 pounds

 5  and equipped with twin turbofan engines that meet Stage IV

 6  noise requirements that is used by a business operating as an

 7  on-demand air carrier under Federal Aviation Administration

 8  Regulation Title 14, chapter I, part 135, Code of Federal

 9  Regulations, that owns or leases and operates a fleet of at

10  least 25 of such aircraft in this state.

11         Section 20.  Paragraph (h) of subsection (1) of section

12  212.05, Florida Statutes, is amended to read:

13         212.05  Sales, storage, use tax.--It is hereby declared

14  to be the legislative intent that every person is exercising a

15  taxable privilege who engages in the business of selling

16  tangible personal property at retail in this state, including

17  the business of making mail order sales, or who rents or

18  furnishes any of the things or services taxable under this

19  chapter, or who stores for use or consumption in this state

20  any item or article of tangible personal property as defined

21  herein and who leases or rents such property within the state.

22         (1)  For the exercise of such privilege, a tax is

23  levied on each taxable transaction or incident, which tax is

24  due and payable as follows:

25         (h)1.  Beginning January 1, 1995, A tax is imposed at

26  the rate of 4 percent on the charges for the use of

27  coin-operated amusement machines. The tax shall be calculated

28  by dividing the gross receipts from such charges for the

29  applicable reporting period by a divisor, determined as

30  provided in this subparagraph, to compute gross taxable sales,

31  and then subtracting gross taxable sales from gross receipts


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    CS for SB 2482                                 First Engrossed



 1  to arrive at the amount of tax due. For counties that do not

 2  impose a discretionary sales surtax, the divisor is equal to

 3  1.04;, except that for counties that impose a 0.5 percent

 4  discretionary sales surtax, with a 6.5 percent sales tax rate

 5  the divisor is shall be equal to 1.045;, and for counties that

 6  impose a 1 percent discretionary sales surtax, with a 7.0

 7  percent sales tax rate the divisor is shall be equal to 1.050;

 8  and for counties that impose a 2 percent sales surtax, the

 9  divisor is equal to 1.060. If a county imposes a discretionary

10  sales surtax that is not listed in this subparagraph, the

11  department shall make the applicable divisor available in an

12  electronic format or otherwise. Additional divisors shall bear

13  the same mathematical relationship to the next higher and next

14  lower divisors as the new surtax rate bears to the next higher

15  and next lower surtax rates for which divisors have been

16  established. When a machine is activated by a slug, token,

17  coupon, or any similar device which has been purchased, the

18  tax is on the price paid by the user of the device for such

19  device.

20         2.  As used in this paragraph, the term "operator"

21  means any person who possesses a coin-operated amusement

22  machine for the purpose of generating sales through that

23  machine and who is responsible for removing the receipts from

24  the machine.

25         a.  If the owner of the machine is also the operator of

26  it, he or she shall be liable for payment of the tax without

27  any deduction for rent or a license fee paid to a location

28  owner for the use of any real property on which the machine is

29  located.

30         b.  If the owner or lessee of the machine is also its

31  operator, he or she shall be liable for payment of the tax on


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    CS for SB 2482                                 First Engrossed



 1  the purchase or lease of the machine, as well as the tax on

 2  sales generated through the machine.

 3         c.  If the proprietor of the business where the machine

 4  is located does not own the machine, he or she shall be deemed

 5  to be the lessee and operator of the machine and is

 6  responsible for the payment of the tax on sales, unless such

 7  responsibility is otherwise provided for in a written

 8  agreement between him or her and the machine owner.

 9         3.a.  An operator of a coin-operated amusement machine

10  may not operate or cause to be operated in this state any such

11  machine until the operator has registered with the department

12  and has conspicuously displayed an identifying certificate

13  issued by the department.  The identifying certificate shall

14  be issued by the department upon application from the

15  operator.  The identifying certificate shall include a unique

16  number, and the certificate shall be permanently marked with

17  the operator's name, the operator's sales tax number, and the

18  maximum number of machines to be operated under the

19  certificate. An identifying certificate shall not be

20  transferred from one operator to another. The identifying

21  certificate must be conspicuously displayed on the premises

22  where the coin-operated amusement machines are being operated.

23         b.  The operator of the machine must obtain an

24  identifying certificate before the machine is first operated

25  in the state and by July 1 of each year thereafter. The annual

26  fee for each certificate shall be based on the number of

27  machines identified on the application times $30 and is due

28  and payable upon application for the identifying device.  The

29  application shall contain the operator's name, sales tax

30  number, business address where the machines are being

31  operated, and the number of machines in operation at that


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    CS for SB 2482                                 First Engrossed



 1  place of business by the operator. No operator may operate

 2  more machines than are listed on the certificate.  A new

 3  certificate is required if more machines are being operated at

 4  that location than are listed on the certificate. The fee for

 5  the new certificate shall be based on the number of additional

 6  machines identified on the application form times $30.

 7         c.  A penalty of $250 per machine is imposed on the

 8  operator for failing to properly obtain and display the

 9  required identifying certificate. A penalty of $250 is imposed

10  on the lessee of any machine placed in a place of business

11  without a proper current identifying certificate. Such

12  penalties shall apply in addition to all other applicable

13  taxes, interest, and penalties.

14         d.  Operators of coin-operated amusement machines must

15  obtain a separate sales and use tax certificate of

16  registration for each county in which such machines are

17  located. One sales and use tax certificate of registration is

18  sufficient for all of the operator's machines within a single

19  county.

20         4.  The provisions of this paragraph do not apply to

21  coin-operated amusement machines owned and operated by

22  churches or synagogues.

23         5.  In addition to any other penalties imposed by this

24  chapter, a person who knowingly and willfully violates any

25  provision of this paragraph commits a misdemeanor of the

26  second degree, punishable as provided in s. 775.082 or s.

27  775.083.

28         6.  The department may adopt rules necessary to

29  administer the provisions of this paragraph.

30         Section 21.  Subsection (3) of section 212.0506,

31  Florida Statutes, is amended to read:


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    CS for SB 2482                                 First Engrossed



 1         212.0506  Taxation of service warranties.--

 2         (3)  For purposes of this section, "service warranty"

 3  means any contract or agreement which indemnifies the holder

 4  of the contract or agreement for the cost of maintaining,

 5  repairing, or replacing tangible personal property.  The term

 6  "service warranty" does not include contracts or agreements to

 7  repair, maintain, or replace tangible personal property if

 8  such property when sold at retail in this state would not be

 9  subject to the tax imposed by this chapter or if the parts and

10  labor to repair tangible personal property qualify for an

11  exemption under this chapter, nor does it include such

12  contracts or agreements covering tangible personal property

13  which becomes a part of real property.

14         Section 22.  Subsection (2) of section 212.0515,

15  Florida Statutes, is amended to read:

16         212.0515  Sales from vending machines; sales to vending

17  machine operators; special provisions; registration;

18  penalties.--

19         (2)  Notwithstanding any other provision of law, the

20  amount of the tax to be paid on food, beverages, or other

21  items of tangible personal property that are sold in vending

22  machines shall be calculated by dividing the gross receipts

23  from such sales for the applicable reporting period by a

24  divisor, determined as provided in this subsection, to compute

25  gross taxable sales, and then subtracting gross taxable sales

26  from gross receipts to arrive at the amount of tax due. For

27  counties that do not impose a discretionary sales surtax, the

28  divisor is equal to the sum of 1.0645 for beverage and food

29  items, or 1.0659 for other items of tangible personal

30  property., except that For counties with a 0.5 percent sales

31  surtax rate the divisor is equal to the sum of 1.0686 for


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    CS for SB 2482                                 First Engrossed



 1  beverage and food items or 1.0707 for other items of tangible

 2  personal property; for counties with a 0.75 percent sales

 3  surtax rate the divisor is equal to the sum of 1.0706 for

 4  beverage and food items or 1.0727 for other items of tangible

 5  personal property; for counties with a 1 percent sales surtax

 6  rate the divisor is equal to the sum of 1.0726 for beverage

 7  and food items or 1.0749 for other items of tangible personal

 8  property; and for counties with a 1.5 percent sales surtax

 9  rate the divisor is equal to the sum of 1.0767 for beverage

10  and food items or 1.0791 for other items of tangible personal

11  property; and for counties with a 2 percent sales surtax rate

12  the divisor is equal to the sum of 1.0808 for beverage and

13  food items or 1.0833 for other items of tangible personal

14  property. When a county imposes a surtax rate that is not

15  listed in this subparagraph, the department shall make the

16  applicable divisor available in an electronic format or

17  otherwise. Additional divisors shall bear the same

18  mathematical relationship to the next higher and next lower

19  divisors as the new surtax rate bears to the next higher and

20  next lower surtax rates for which divisors have been

21  established. If an operator cannot account for each type of

22  item sold through a vending machine, the highest tax rate

23  shall be used for all products sold through that machine.

24         Section 23.  Paragraphs (g), (h), (n), and (o) of

25  subsection (5) of section 212.08, Florida Statutes, are

26  amended, and paragraph (eee) is added to subsection (7), to

27  read:

28         212.08  Sales, rental, use, consumption, distribution,

29  and storage tax; specified exemptions.--The sale at retail,

30  the rental, the use, the consumption, the distribution, and

31  the storage to be used or consumed in this state of the


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    CS for SB 2482                                 First Engrossed



 1  following are hereby specifically exempt from the tax imposed

 2  by this chapter.

 3         (5)  EXEMPTIONS; ACCOUNT OF USE.--

 4         (g)  Building materials used in the rehabilitation of

 5  real property located in an enterprise zone.--

 6         1.  Building materials used in the rehabilitation of

 7  real property located in an enterprise zone shall be exempt

 8  from the tax imposed by this chapter upon an affirmative

 9  showing to the satisfaction of the department that the items

10  have been used for the rehabilitation of real property located

11  in an enterprise zone. Except as provided in subparagraph 2.,

12  this exemption inures to the owner, lessee, or lessor of the

13  rehabilitated real property located in an enterprise zone only

14  through a refund of previously paid taxes. To receive a refund

15  pursuant to this paragraph, the owner, lessee, or lessor of

16  the rehabilitated real property located in an enterprise zone

17  must file an application under oath with the governing body or

18  enterprise zone development agency having jurisdiction over

19  the enterprise zone where the business is located, as

20  applicable, which includes:

21         a.  The name and address of the person claiming the

22  refund.

23         b.  An address and assessment roll parcel number of the

24  rehabilitated real property in an enterprise zone for which a

25  refund of previously paid taxes is being sought.

26         c.  A description of the improvements made to

27  accomplish the rehabilitation of the real property.

28         d.  A copy of the building permit issued for the

29  rehabilitation of the real property.

30         e.  A sworn statement, under the penalty of perjury,

31  from the general contractor licensed in this state with whom


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    CS for SB 2482                                 First Engrossed



 1  the applicant contracted to make the improvements necessary to

 2  accomplish the rehabilitation of the real property, which

 3  statement lists the building materials used in the

 4  rehabilitation of the real property, the actual cost of the

 5  building materials, and the amount of sales tax paid in this

 6  state on the building materials. In the event that a general

 7  contractor has not been used, the applicant shall provide this

 8  information in a sworn statement, under the penalty of

 9  perjury. Copies of the invoices which evidence the purchase of

10  the building materials used in such rehabilitation and the

11  payment of sales tax on the building materials shall be

12  attached to the sworn statement provided by the general

13  contractor or by the applicant. Unless the actual cost of

14  building materials used in the rehabilitation of real property

15  and the payment of sales taxes due thereon is documented by a

16  general contractor or by the applicant in this manner, the

17  cost of such building materials shall be an amount equal to 40

18  percent of the increase in assessed value for ad valorem tax

19  purposes.

20         f.  The identifying number assigned pursuant to s.

21  290.0065 to the enterprise zone in which the rehabilitated

22  real property is located.

23         g.  A certification by the local building code

24  inspector that the improvements necessary to accomplish the

25  rehabilitation of the real property are substantially

26  completed.

27         h.  Whether the business is a small business as defined

28  by s. 288.703(1).

29         i.  If applicable, the name and address of each

30  permanent employee of the business, including, for each

31  employee who is a resident of an enterprise zone, the


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    CS for SB 2482                                 First Engrossed



 1  identifying number assigned pursuant to s. 290.0065 to the

 2  enterprise zone in which the employee resides.

 3         2.  This exemption inures to a city, county, other

 4  governmental agency, or nonprofit community-based organization

 5  through a refund of previously paid taxes if the building

 6  materials used in the rehabilitation of real property located

 7  in an enterprise zone are paid for from the funds of a

 8  community development block grant, State Housing Initiatives

 9  Partnership Program, or similar grant or loan program. To

10  receive a refund pursuant to this paragraph, a city, county,

11  other governmental agency, or nonprofit community-based

12  organization must file an application which includes the same

13  information required to be provided in subparagraph 1. by an

14  owner, lessee, or lessor of rehabilitated real property. In

15  addition, the application must include a sworn statement

16  signed by the chief executive officer of the city, county,

17  other governmental agency, or nonprofit community-based

18  organization seeking a refund which states that the building

19  materials for which a refund is sought were paid for from the

20  funds of a community development block grant, State Housing

21  Initiatives Partnership Program, or similar grant or loan

22  program.

23         3.  Within 10 working days after receipt of an

24  application, the governing body or enterprise zone development

25  agency shall review the application to determine if it

26  contains all the information required pursuant to subparagraph

27  1. or subparagraph 2. and meets the criteria set out in this

28  paragraph. The governing body or agency shall certify all

29  applications that contain the information required pursuant to

30  subparagraph 1. or subparagraph 2. and meet the criteria set

31  out in this paragraph as eligible to receive a refund. If


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    CS for SB 2482                                 First Engrossed



 1  applicable, the governing body or agency shall also certify if

 2  20 percent of the employees of the business are residents of

 3  an enterprise zone, excluding temporary and part-time

 4  employees. The certification shall be in writing, and a copy

 5  of the certification shall be transmitted to the executive

 6  director of the Department of Revenue. The applicant shall be

 7  responsible for forwarding a certified application to the

 8  department within the time specified in subparagraph 4.

 9         4.  An application for a refund pursuant to this

10  paragraph must be submitted to the department within 6 months

11  after the rehabilitation of the property is deemed to be

12  substantially completed by the local building code inspector

13  or by September 1 after the rehabilitated property is first

14  subject to assessment.

15         5.  The provisions of s. 212.095 do not apply to any

16  refund application made pursuant to this paragraph. Not more

17  than one exemption through a refund of previously paid taxes

18  for the rehabilitation of real property shall be permitted for

19  any single parcel of property unless there is a change in

20  ownership, a new lessor, or a new lessee of the real property.

21  No refund shall be granted pursuant to this paragraph unless

22  the amount to be refunded exceeds $500. No refund granted

23  pursuant to this paragraph shall exceed the lesser of 97

24  percent of the Florida sales or use tax paid on the cost of

25  the building materials used in the rehabilitation of the real

26  property as determined pursuant to sub-subparagraph 1.e. or

27  $5,000, or, if no less than 20 percent of the employees of the

28  business are residents of an enterprise zone, excluding

29  temporary and part-time employees, the amount of refund

30  granted pursuant to this paragraph shall not exceed the lesser

31  of 97 percent of the sales tax paid on the cost of such


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    CS for SB 2482                                 First Engrossed



 1  building materials or $10,000. A refund approved pursuant to

 2  this paragraph shall be made within 30 days of formal approval

 3  by the department of the application for the refund. This

 4  subparagraph shall apply retroactively to July 1, 2005.

 5         6.  The department shall adopt rules governing the

 6  manner and form of refund applications and may establish

 7  guidelines as to the requisites for an affirmative showing of

 8  qualification for exemption under this paragraph.

 9         7.  The department shall deduct an amount equal to 10

10  percent of each refund granted under the provisions of this

11  paragraph from the amount transferred into the Local

12  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

13  s. 212.20 for the county area in which the rehabilitated real

14  property is located and shall transfer that amount to the

15  General Revenue Fund.

16         8.  For the purposes of the exemption provided in this

17  paragraph:

18         a.  "Building materials" means tangible personal

19  property which becomes a component part of improvements to

20  real property.

21         b.  "Real property" has the same meaning as provided in

22  s. 192.001(12).

23         c.  "Rehabilitation of real property" means the

24  reconstruction, renovation, restoration, rehabilitation,

25  construction, or expansion of improvements to real property.

26         d.  "Substantially completed" has the same meaning as

27  provided in s. 192.042(1).

28         9.  This paragraph expires on the date specified in s.

29  290.016 for the expiration of the Florida Enterprise Zone Act.

30         (h)  Business property used in an enterprise zone.--

31  


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    CS for SB 2482                                 First Engrossed



 1         1.  Business property purchased for use by businesses

 2  located in an enterprise zone which is subsequently used in an

 3  enterprise zone shall be exempt from the tax imposed by this

 4  chapter. This exemption inures to the business only through a

 5  refund of previously paid taxes. A refund shall be authorized

 6  upon an affirmative showing by the taxpayer to the

 7  satisfaction of the department that the requirements of this

 8  paragraph have been met.

 9         2.  To receive a refund, the business must file under

10  oath with the governing body or enterprise zone development

11  agency having jurisdiction over the enterprise zone where the

12  business is located, as applicable, an application which

13  includes:

14         a.  The name and address of the business claiming the

15  refund.

16         b.  The identifying number assigned pursuant to s.

17  290.0065 to the enterprise zone in which the business is

18  located.

19         c.  A specific description of the property for which a

20  refund is sought, including its serial number or other

21  permanent identification number.

22         d.  The location of the property.

23         e.  The sales invoice or other proof of purchase of the

24  property, showing the amount of sales tax paid, the date of

25  purchase, and the name and address of the sales tax dealer

26  from whom the property was purchased.

27         f.  Whether the business is a small business as defined

28  by s. 288.703(1).

29         g.  If applicable, the name and address of each

30  permanent employee of the business, including, for each

31  employee who is a resident of an enterprise zone, the


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    CS for SB 2482                                 First Engrossed



 1  identifying number assigned pursuant to s. 290.0065 to the

 2  enterprise zone in which the employee resides.

 3         3.  Within 10 working days after receipt of an

 4  application, the governing body or enterprise zone development

 5  agency shall review the application to determine if it

 6  contains all the information required pursuant to subparagraph

 7  2. and meets the criteria set out in this paragraph. The

 8  governing body or agency shall certify all applications that

 9  contain the information required pursuant to subparagraph 2.

10  and meet the criteria set out in this paragraph as eligible to

11  receive a refund. If applicable, the governing body or agency

12  shall also certify if 20 percent of the employees of the

13  business are residents of an enterprise zone, excluding

14  temporary and part-time employees. The certification shall be

15  in writing, and a copy of the certification shall be

16  transmitted to the executive director of the Department of

17  Revenue. The business shall be responsible for forwarding a

18  certified application to the department within the time

19  specified in subparagraph 4.

20         4.  An application for a refund pursuant to this

21  paragraph must be submitted to the department within 6 months

22  after the tax is due on the business property that is

23  purchased.

24         5.  The provisions of s. 212.095 do not apply to any

25  refund application made pursuant to this paragraph. The amount

26  refunded on purchases of business property under this

27  paragraph shall be the lesser of 97 percent of the sales tax

28  paid on such business property or $5,000, or, if no less than

29  20 percent of the employees of the business are residents of

30  an enterprise zone, excluding temporary and part-time

31  employees, the amount refunded on purchases of business


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    CS for SB 2482                                 First Engrossed



 1  property under this paragraph shall be the lesser of 97

 2  percent of the sales tax paid on such business property or

 3  $10,000. A refund approved pursuant to this paragraph shall be

 4  made within 30 days of formal approval by the department of

 5  the application for the refund. No refund shall be granted

 6  under this paragraph unless the amount to be refunded exceeds

 7  $100 in sales tax paid on purchases made within a 60-day time

 8  period.

 9         6.  The department shall adopt rules governing the

10  manner and form of refund applications and may establish

11  guidelines as to the requisites for an affirmative showing of

12  qualification for exemption under this paragraph.

13         7.  If the department determines that the business

14  property is used outside an enterprise zone within 3 years

15  from the date of purchase, the amount of taxes refunded to the

16  business purchasing such business property shall immediately

17  be due and payable to the department by the business, together

18  with the appropriate interest and penalty, computed from the

19  date of purchase, in the manner provided by this chapter.

20  Notwithstanding this subparagraph, business property used

21  exclusively in:

22         a.  Licensed commercial fishing vessels,

23         b.  Fishing guide boats, or

24         c.  Ecotourism guide boats

25  

26  that leave and return to a fixed location within an area

27  designated under s. 370.28 are eligible for the exemption

28  provided under this paragraph if all requirements of this

29  paragraph are met. Such vessels and boats must be owned by a

30  business that is eligible to receive the exemption provided

31  


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    CS for SB 2482                                 First Engrossed



 1  under this paragraph. This exemption does not apply to the

 2  purchase of a vessel or boat.

 3         8.  The department shall deduct an amount equal to 10

 4  percent of each refund granted under the provisions of this

 5  paragraph from the amount transferred into the Local

 6  Government Half-cent Sales Tax Clearing Trust Fund pursuant to

 7  s. 212.20 for the county area in which the business property

 8  is located and shall transfer that amount to the General

 9  Revenue Fund.

10         9.  For the purposes of this exemption, "business

11  property" means new or used property defined as "recovery

12  property" in s. 168(c) of the Internal Revenue Code of 1954,

13  as amended, except:

14         a.  Property classified as 3-year property under s.

15  168(c)(2)(A) of the Internal Revenue Code of 1954, as amended;

16         b.  Industrial machinery and equipment as defined in

17  sub-subparagraph (b)6.a. and eligible for exemption under

18  paragraph (b);

19         c.  Building materials as defined in sub-subparagraph

20  (g)8.a.; and

21         d.  Business property having a sales price of under

22  $5,000 per unit.

23         10.  This paragraph expires on the date specified in s.

24  290.016 for the expiration of the Florida Enterprise Zone Act.

25         (n)  Materials for construction of single-family homes

26  in certain areas.--

27         1.  As used in this paragraph, the term:

28         a.  "Building materials" means tangible personal

29  property that becomes a component part of a qualified home.

30         b.  "Qualified home" means a single-family home having

31  an appraised value of no more than $160,000 which is located


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    CS for SB 2482                                 First Engrossed



 1  in an enterprise zone, empowerment zone, or Front Porch

 2  Florida Community and which is constructed and occupied by the

 3  owner thereof for residential purposes.

 4         c.  "Substantially completed" has the same meaning as

 5  provided in s. 192.042(1).

 6         2.  Building materials used in the construction of a

 7  qualified home and the costs of labor associated with the

 8  construction of a qualified home are exempt from the tax

 9  imposed by this chapter upon an affirmative showing to the

10  satisfaction of the department that the requirements of this

11  paragraph have been met. This exemption inures to the owner

12  through a refund of previously paid taxes. To receive this

13  refund, the owner must file an application under oath with the

14  department which includes:

15         a.  The name and address of the owner.

16         b.  The address and assessment roll parcel number of

17  the home for which a refund is sought.

18         c.  A copy of the building permit issued for the home.

19         d.  A certification by the local building code

20  inspector that the home is substantially completed.

21         e.  A sworn statement, under penalty of perjury, from

22  the general contractor licensed in this state with whom the

23  owner contracted to construct the home, which statement lists

24  the building materials used in the construction of the home

25  and the actual cost thereof, the labor costs associated with

26  such construction, and the amount of sales tax paid on these

27  materials and labor costs. If a general contractor was not

28  used, the owner shall provide this information in a sworn

29  statement, under penalty of perjury. Copies of invoices

30  evidencing payment of sales tax must be attached to the sworn

31  statement.


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    CS for SB 2482                                 First Engrossed



 1         f.  A sworn statement, under penalty of perjury, from

 2  the owner affirming that he or she is occupying the home for

 3  residential purposes.

 4         3.  An application for a refund under this paragraph

 5  must be submitted to the department within 6 months after the

 6  date the home is deemed to be substantially completed by the

 7  local building code inspector. Within 30 working days after

 8  receipt of the application, the department shall determine if

 9  it meets the requirements of this paragraph. A refund approved

10  pursuant to this paragraph shall be made within 30 days after

11  formal approval of the application by the department. The

12  provisions of s. 212.095 do not apply to any refund

13  application made under this paragraph.

14         4.  The department shall establish by rule an

15  application form and criteria for establishing eligibility for

16  exemption under this paragraph.

17         5.  The exemption shall apply to purchases of materials

18  on or after July 1, 2000.

19         (o)  Building materials in redevelopment projects.--

20         1.  As used in this paragraph, the term:

21         a.  "Building materials" means tangible personal

22  property that becomes a component part of a housing project or

23  a mixed-use project.

24         b.  "Housing project" means the conversion of an

25  existing manufacturing or industrial building to housing units

26  in an urban high-crime area, enterprise zone, empowerment

27  zone, Front Porch Community, designated brownfield area, or

28  urban infill area and in which the developer agrees to set

29  aside at least 20 percent of the housing units in the project

30  for low-income and moderate-income persons or the construction

31  in a designated brownfield area of affordable housing for


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    CS for SB 2482                                 First Engrossed



 1  persons described in s. 420.0004(8), (10), (11), or (15) or in

 2  s. 159.603(7).

 3         c.  "Mixed-use project" means the conversion of an

 4  existing manufacturing or industrial building to mixed-use

 5  units that include artists' studios, art and entertainment

 6  services, or other compatible uses. A mixed-use project must

 7  be located in an urban high-crime area, enterprise zone,

 8  empowerment zone, Front Porch Community, designated brownfield

 9  area, or urban infill area, and the developer must agree to

10  set aside at least 20 percent of the square footage of the

11  project for low-income and moderate-income housing.

12         d.  "Substantially completed" has the same meaning as

13  provided in s. 192.042(1).

14         2.  Building materials used in the construction of a

15  housing project or mixed-use project are exempt from the tax

16  imposed by this chapter upon an affirmative showing to the

17  satisfaction of the department that the requirements of this

18  paragraph have been met. This exemption inures to the owner

19  through a refund of previously paid taxes. To receive this

20  refund, the owner must file an application under oath with the

21  department which includes:

22         a.  The name and address of the owner.

23         b.  The address and assessment roll parcel number of

24  the project for which a refund is sought.

25         c.  A copy of the building permit issued for the

26  project.

27         d.  A certification by the local building code

28  inspector that the project is substantially completed.

29         e.  A sworn statement, under penalty of perjury, from

30  the general contractor licensed in this state with whom the

31  owner contracted to construct the project, which statement


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    CS for SB 2482                                 First Engrossed



 1  lists the building materials used in the construction of the

 2  project and the actual cost thereof, and the amount of sales

 3  tax paid on these materials. If a general contractor was not

 4  used, the owner shall provide this information in a sworn

 5  statement, under penalty of perjury. Copies of invoices

 6  evidencing payment of sales tax must be attached to the sworn

 7  statement.

 8         3.  An application for a refund under this paragraph

 9  must be submitted to the department within 6 months after the

10  date the project is deemed to be substantially completed by

11  the local building code inspector. Within 30 working days

12  after receipt of the application, the department shall

13  determine if it meets the requirements of this paragraph. A

14  refund approved pursuant to this paragraph shall be made

15  within 30 days after formal approval of the application by the

16  department. The provisions of s. 212.095 do not apply to any

17  refund application made under this paragraph.

18         4.  The department shall establish by rule an

19  application form and criteria for establishing eligibility for

20  exemption under this paragraph.

21         5.  The exemption shall apply to purchases of materials

22  on or after July 1, 2000.

23         (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to

24  any entity by this chapter do not inure to any transaction

25  that is otherwise taxable under this chapter when payment is

26  made by a representative or employee of the entity by any

27  means, including, but not limited to, cash, check, or credit

28  card, even when that representative or employee is

29  subsequently reimbursed by the entity. In addition, exemptions

30  provided to any entity by this subsection do not inure to any

31  transaction that is otherwise taxable under this chapter


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    CS for SB 2482                                 First Engrossed



 1  unless the entity has obtained a sales tax exemption

 2  certificate from the department or the entity obtains or

 3  provides other documentation as required by the department.

 4  Eligible purchases or leases made with such a certificate must

 5  be in strict compliance with this subsection and departmental

 6  rules, and any person who makes an exempt purchase with a

 7  certificate that is not in strict compliance with this

 8  subsection and the rules is liable for and shall pay the tax.

 9  The department may adopt rules to administer this subsection.

10         (eee)  Certain delivery charges.--Separately stated

11  charges that can be avoided at the option of the purchaser for

12  the delivery, inspection, placement, or removal from packaging

13  or shipping materials of furniture or appliances by the

14  selling dealer at the premises of the purchaser or the removal

15  of similar items from the premises of the purchaser are

16  exempt. If any charge for delivery, inspection, placement, or

17  removal of furniture or appliances includes the modification,

18  assembly, or construction of such furniture or appliances,

19  then all of the charges are taxable.

20         Section 24.  Section 212.095, Florida Statutes, is

21  repealed.

22         Section 25.  Paragraph (d) of subsection (2) and

23  paragraph (c) of subsection (6) of section 212.12, Florida

24  Statutes, are amended to read:

25         212.12  Dealer's credit for collecting tax; penalties

26  for noncompliance; powers of Department of Revenue in dealing

27  with delinquents; brackets applicable to taxable transactions;

28  records required.--

29         (2)

30         (d)  Any person who makes a false or fraudulent return

31  with a willful intent to evade payment of any tax or fee


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    CS for SB 2482                                 First Engrossed



 1  imposed under this chapter; any person who, after the

 2  department's delivery of a written notice to the person's last

 3  known address specifically alerting the person of the

 4  requirement to register the person's business as a dealer,

 5  intentionally fails to register the business; and any person

 6  who, after the department's delivery of a written notice to

 7  the person's last known address specifically alerting the

 8  person of the requirement to collect tax on specific

 9  transactions, intentionally fails to collect such tax, shall,

10  in addition to the other penalties provided by law, be liable

11  for a specific penalty of 100 percent of any unreported or any

12  uncollected the tax bill or fee and, upon conviction, for fine

13  and punishment as provided in s. 775.082, s. 775.083, or s.

14  775.084. Delivery of written notice may be made by certified

15  mail, or by the use of such other method as is documented as

16  being necessary and reasonable under the circumstances. The

17  civil and criminal penalties imposed herein for failure to

18  comply with a written notice alerting the person of the

19  requirement to register the person's business as a dealer or

20  to collect tax on specific transactions shall not apply if the

21  person timely files a written challenge to such notice in

22  accordance with procedures established by the department by

23  rule or the notice fails to clearly advise that failure to

24  comply with or timely challenge the notice will result in the

25  imposition of the civil and criminal penalties imposed herein.

26         1.  If the total amount of unreported or uncollected

27  taxes or fees is less than $300, the first offense resulting

28  in conviction is a misdemeanor of the second degree, the

29  second offense resulting in conviction is a misdemeanor of the

30  first degree, and the third and all subsequent offenses

31  resulting in conviction is a misdemeanor of the first degree,


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    CS for SB 2482                                 First Engrossed



 1  and the third and all subsequent offenses resulting in

 2  conviction are felonies of the third degree.

 3         2.  If the total amount of unreported or uncollected

 4  taxes or fees is $300 or more but less than $20,000, the

 5  offense is a felony of the third degree.

 6         3.  If the total amount of unreported or uncollected

 7  taxes or fees is $20,000 or more but less than $100,000, the

 8  offense is a felony of the second degree.

 9         4.  If the total amount of unreported or uncollected

10  taxes or fees is $100,000 or more, the offense is a felony of

11  the first degree.

12         (6)

13         (c)1.  If the records of a dealer are adequate but

14  voluminous in nature and substance, the department may sample

15  such records, except for fixed assets, and project the audit

16  findings derived therefrom over the entire audit period to

17  determine the proportion that taxable retail sales bear to

18  total retail sales or the proportion that taxable purchases

19  bear to total purchases. In order to conduct such a sample,

20  the department must first make a good faith effort to reach an

21  agreement with the dealer, which agreement provides for the

22  means and methods to be used in the sampling process.  In the

23  event that no agreement is reached, the dealer is entitled to

24  a review by the executive director. In the case of fixed

25  assets, a dealer may agree in writing with the department for

26  adequate but voluminous records to be statistically sampled.

27  Such an agreement shall provide for the methodology to be used

28  in the statistical sampling process. The audit findings

29  derived therefrom shall be projected over the period

30  represented by the sample in order to determine the proportion

31  that taxable purchases bear to total purchases. Once an


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    CS for SB 2482                                 First Engrossed



 1  agreement has been signed, it is final and conclusive with

 2  respect to the method of sampling fixed assets, and the

 3  department may not conduct a detailed audit of fixed assets

 4  and the taxpayer may not request a detailed audit after the

 5  agreement is reached.

 6         2.  For the purposes of sampling pursuant to

 7  subparagraph 1., the department shall project any deficiencies

 8  and overpayments derived therefrom over the entire audit

 9  period. In determining the dealer's compliance, the department

10  shall reduce any tax deficiency as derived from the sample by

11  the amount of any overpayment derived from the sample. In the

12  event the department determines from the sample results that

13  the dealer has a net tax overpayment, the department shall

14  provide the findings of this overpayment to the Chief

15  Financial Officer for repayment of funds paid into the State

16  Treasury through error pursuant to s. 215.26.

17         3.a.  A taxpayer is entitled, both in connection with

18  an audit and in connection with an application for refund

19  filed independently of any audit, to establish the amount of

20  any refund or deficiency through statistical sampling when the

21  taxpayer's records, other than those regarding fixed assets,

22  are adequate but voluminous. In the case of fixed assets, a

23  dealer may agree in writing with the department for adequate

24  but voluminous records to be statistically sampled. Such an

25  agreement shall provide for the methodology to be used in the

26  statistical sampling process. The audit findings derived

27  therefrom shall be projected over the period represented by

28  the sample in order to determine the proportion that taxable

29  purchases bear to total purchases. Once an agreement has been

30  signed, it is final and conclusive with respect to the method

31  of sampling fixed assets, and the department may not conduct a


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    CS for SB 2482                                 First Engrossed



 1  detailed audit of fixed assets and the taxpayer may not

 2  request a detailed audit after the agreement is reached.

 3         b.  Alternatively, a taxpayer is entitled to establish

 4  any refund or deficiency through any other sampling method

 5  agreed upon by the taxpayer and the department when the

 6  taxpayer's records, other than those regarding fixed assets,

 7  are adequate but voluminous. Whether done through statistical

 8  sampling or any other sampling method agreed upon by the

 9  taxpayer and the department, the completed sample must reflect

10  both overpayments and underpayments of taxes due. The sample

11  shall be conducted through:

12         (I)  A taxpayer request to perform the sampling through

13  the certified audit program pursuant to s. 213.285;

14         (II)  Attestation by a certified public accountant as

15  to the adequacy of the sampling method utilized and the

16  results reached using such sampling method; or

17         (III)  A sampling method that has been submitted by the

18  taxpayer and approved by the department before a refund claim

19  is submitted. This sub-sub-subparagraph does not prohibit a

20  taxpayer from filing a refund claim prior to approval by the

21  department of the sampling method; however, a refund claim

22  submitted before the sampling method has been approved by the

23  department cannot be a complete refund application pursuant to

24  s. 213.255 until the sampling method has been approved by the

25  department.

26         c.b.  The department shall prescribe by rule the

27  procedures to be followed under each method of sampling. Such

28  procedures shall follow generally accepted auditing procedures

29  for sampling. The rule shall also set forth other criteria

30  regarding the use of sampling, including, but not limited to,

31  training requirements that must be met before a sampling


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    CS for SB 2482                                 First Engrossed



 1  method may be utilized and the steps necessary for the

 2  department and the taxpayer to reach agreement on a sampling

 3  method submitted by the taxpayer for approval by the

 4  department.

 5         Section 26.  The amendments to s. 212.12(6)(c), Florida

 6  Statutes, shall take effect on July 1, 2007. It is the intent

 7  of the Legislature that the amendments to s. 212.12(6)(c),

 8  Florida Statutes, apply to all pending sales and use tax

 9  audits or other actions or inquiries, excluding those

10  currently under protest or in litigation. The amendments to s.

11  212.12(6)(c), Florida Statutes, do not create any right to

12  refund for taxes previously assessed and paid in regard to

13  audits or other actions or inquiries that are no longer

14  pending.

15         Section 27.  (1)  In coordination with financial

16  institutions doing business in this state, the Department of

17  Revenue may design and implement a pilot program for

18  identifying account holders against whose property the

19  department has issued a warrant or filed a judgment lien

20  certificate. Under the program, the department may enter into

21  agreements with financial institutions, as defined in s.

22  409.25657, Florida Statutes, to develop and operate a data

23  match system that uses automated data exchanges to the maximum

24  extent feasible.

25         (2)  A financial institution is not liable and is not

26  required to provide notice to its customers:

27         (a)  For disclosure of any information for purposes of

28  this program; or

29         (b)  For any other action taken in good faith to

30  participate in this program.

31  


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    CS for SB 2482                                 First Engrossed



 1         (3)  The department may request from a financial

 2  institution information and assistance to enable the

 3  department to design and implement the program. The department

 4  shall administer this program in conjunction with s.

 5  409.25657, Florida Statutes, in order to reduce the burden of

 6  participation on financial institutions. The department shall

 7  pay a reasonable fee to participating financial institutions

 8  for participating in this program, but the fee may not exceed

 9  the actual costs incurred by such financial institution. All

10  financial records obtained pursuant to this section may be

11  disclosed only for the purpose of determining the feasibility

12  of the program. The department may not engage in collection

13  activities based upon the information received under this

14  program.

15         (4)  The department shall report its findings and

16  recommendations on the feasibility of permanently establishing

17  the data match program to the Government Efficiency and

18  Accountability Council of the House of Representatives and the

19  Committee on Finance and Tax of the Senate on or before

20  January 1, 2008.

21         Section 28.  Paragraph (a) of subsection (16) of

22  section 213.053, Florida Statutes, is amended to read:

23         213.053  Confidentiality and information sharing.--

24         (16)(a)  The department may disclose Confidential

25  taxpayer information may be shared with contained in returns,

26  reports, accounts, or declarations filed with the department

27  by persons subject to any state or local tax to the child

28  support enforcement program, which may use the information for

29  purposes of program administration, to assist in the location

30  of parents who owe or potentially owe a duty of support, as

31  defined in s. 409.2554, pursuant to Title IV-D of the Social


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    CS for SB 2482                                 First Engrossed



 1  Security Act, their assets, their income, and their employer,

 2  and with to the Department of Children and Family Services for

 3  the purpose of diligent search activities pursuant to chapter

 4  39.

 5         Section 29.  Paragraph (d) of subsection (3) of section

 6  213.21, Florida Statutes, is amended to read:

 7         213.21  Informal conferences; compromises.--

 8         (3)

 9         (d)  A taxpayer's liability for the service fee

10  required by s. 215.34(2) may be settled or compromised if it

11  is determined that the dishonored check, draft, or order was

12  returned due to an unintentional error committed by the

13  issuing financial institution, the taxpayer, or the department

14  and the unintentional error is substantiated by the

15  department. The department shall maintain records of all

16  compromises, and the records shall state the basis for the

17  compromise.

18         Section 30.  Effective January 1, 2008, subsection (1)

19  of section 213.755, Florida Statutes, is amended to read:

20         213.755  Filing of returns and payment of taxes by

21  electronic means.--

22         (1)  The executive director of the Department of

23  Revenue shall have authority to require a taxpayer to file

24  returns and remit payments by electronic means where the

25  taxpayer is subject to tax and has paid that tax in the prior

26  state fiscal year in an amount of $20,000 $30,000 or more. Any

27  taxpayer who operates two or more places of business for which

28  returns are required to be filed with the department shall

29  combine the tax payments for all such locations in order to

30  determine whether they are obligated under this section. This

31  subsection does not override additional requirements in any


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    CS for SB 2482                                 First Engrossed



 1  provision of a revenue law which the department has the

 2  responsibility for regulating, controlling, and administering.

 3         Section 31.  Subsection (2) of section 220.21, Florida

 4  Statutes, is amended, and subsection (3) is added to that

 5  section, to read:

 6         220.21  Returns and records; regulations.--

 7         (2)  A taxpayer who is required to file its federal

 8  income tax return by electronic means on a separate or

 9  consolidated basis shall file returns required by this chapter

10  by electronic means. For the reasons described in s.

11  213.755(9), the department may waive the requirement to file a

12  return by electronic means for taxpayers that are unable to

13  comply despite good faith efforts or due to circumstances

14  beyond the taxpayer's reasonable control. The provisions of

15  this subsection are in addition to the requirements of s.

16  213.755 to electronically file returns and remit payments

17  required under this chapter. A taxpayer may choose to file a

18  return required by this code in a form initiated through a

19  telephonic or electronic data interchange using an advanced

20  encrypted transmission by means of the Internet or other

21  suitable transmission. The department may shall prescribe by

22  rule the format and instructions necessary for electronic such

23  filing to ensure a full collection of taxes due. In addition

24  to the authority granted under s. 213.755, the acceptable

25  method of transfer, the method, form, and content of the

26  electronic data interchange, and the means, if any, by which

27  the taxpayer will be provided with an acknowledgment may shall

28  be prescribed by the department. In the case of any failure to

29  comply with the electronic-filing requirements of this

30  subsection, a penalty shall be added to the amount of tax due

31  with such return equal to 5 percent of the amount of such tax


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    CS for SB 2482                                 First Engrossed



 1  for the first 30 days the return is not filed electronically,

 2  with an additional 5 percent of such tax for each additional

 3  month or fraction thereof, not to exceed $250 in the

 4  aggregate. The department may settle or compromise the penalty

 5  pursuant to s. 213.21. This penalty is in addition to any

 6  other penalty that may be applicable and shall be assessed,

 7  collected, and paid in the same manner as taxes.

 8         (3)  In addition to its authority under s. 213.755, the

 9  department may adopt rules requiring or allowing taxpayers to

10  use an electronic-filing system to file returns required by

11  subsection (2), including any electronic systems developed by

12  the Internal Revenue Service. Rulemaking authority requiring

13  electronic filing is limited to the federal corporate income

14  tax filing threshold for electronic filing as it exists on

15  January 1, 2007.

16         Section 32.  The amendments made by this act to s.

17  220.21(2), Florida Statutes, apply to returns due on or after

18  January 1, 2008.

19         Section 33.  Paragraph (d) of subsection (1) and

20  paragraph (c) of subsection (4) of section 443.1216, Florida

21  Statutes, are amended to read:

22         443.1216  Employment.--Employment, as defined in s.

23  443.036, is subject to this chapter under the following

24  conditions:

25         (1)

26         (d)  If two or more related corporations concurrently

27  employ the same individual and compensate the individual

28  through a common paymaster, each related corporation is

29  considered to have paid wages to the individual only in the

30  amounts actually disbursed by that corporation to the

31  individual and is not considered to have paid the wages


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    CS for SB 2482                                 First Engrossed



 1  actually disbursed to the individual by another of the related

 2  corporations. The Agency for Workforce Innovation and the

 3  state agency providing unemployment tax collection services

 4  may adopt rules necessary to administer this paragraph.

 5         1.  As used in this paragraph, the term "common

 6  paymaster" means a member of a group of related corporations

 7  that disburses wages to concurrent employees on behalf of the

 8  related corporations and that is responsible for keeping

 9  payroll records for those concurrent employees. A common

10  paymaster is not required to disburse wages to all the

11  employees of the related corporations; however, this

12  subparagraph does not apply to wages of concurrent employees

13  which are not disbursed through a common paymaster. A common

14  paymaster must pay concurrently employed individuals under

15  this subparagraph by one combined paycheck.

16         2.  As used in this paragraph, the term "concurrent

17  employment" means the existence of simultaneous employment

18  relationships between an individual and related corporations.

19  Those relationships require the performance of services by the

20  employee for the benefit of the related corporations,

21  including the common paymaster, in exchange for wages that, if

22  deductible for the purposes of federal income tax, are

23  deductible by the related corporations.

24         3.  Corporations are considered related corporations

25  for an entire calendar quarter if they satisfy any one of the

26  following tests at any time during the calendar quarter:

27         a.  The corporations are members of a "controlled group

28  of corporations" as defined in s. 1563 of the Internal Revenue

29  Code of 1986 or would be members if paragraph 1563(a)(4) and

30  subsection 1563(b) did not apply.

31  


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    CS for SB 2482                                 First Engrossed



 1         b.  In the case of a corporation that does not issue

 2  stock, at least 50 percent of the members of the board of

 3  directors or other governing body of one corporation are

 4  members of the board of directors or other governing body of

 5  the other corporation or the holders of at least 50 percent of

 6  the voting power to select those members are concurrently the

 7  holders of at least 50 percent of the voting power to select

 8  those members of the other corporation.

 9         c.  At least 50 percent of the officers of one

10  corporation are concurrently officers of the other

11  corporation.

12         d.  At least 30 percent of the employees of one

13  corporation are concurrently employees of the other

14  corporation.

15         4.  The common paymaster must report to the tax

16  collection service provider, as part of the unemployment

17  compensation quarterly tax and wage report, the state

18  unemployment compensation account number and name of each

19  related corporation for which concurrent employees are being

20  reported. Failure to timely report this information shall

21  result in the related corporations being denied common

22  paymaster status for that calendar quarter.

23         5.  The common paymaster also has the primary

24  responsibility for remitting contributions due under this

25  chapter for the wages it disburses as the common paymaster.

26  The common paymaster must compute these contributions as

27  though it were the sole employer of the concurrently employed

28  individuals. If a common paymaster fails to timely remit these

29  contributions or reports, in whole or in part, the common

30  paymaster remains liable for the full amount of the unpaid

31  portion of these contributions. In addition, each of the other


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    CS for SB 2482                                 First Engrossed



 1  related corporations using the common paymaster is jointly and

 2  severally liable for its appropriate share of these

 3  contributions. Each related corporation's share equals the

 4  greater of:

 5         a.  The liability of the common paymaster under this

 6  chapter, after taking into account any contributions made.

 7         b.  The liability under this chapter which,

 8  notwithstanding this section, would have existed for the wages

 9  from the other related corporations, reduced by an allocable

10  portion of any contributions previously paid by the common

11  paymaster for those wages.

12         (4)  For purposes of subsections (2) and (3), the

13  employment subject to this chapter does not apply to service

14  performed:

15         (c)  In the employ of a public employer if the service

16  is performed by an individual in the exercise of duties:

17         1.  As an elected official.

18         2.  As a member of a legislative body, or a member of

19  the judiciary, of a state or a political subdivision of a

20  state.

21         3.  As an employee serving on a temporary basis in case

22  of fire, storm, snow, earthquake, flood, or similar emergency.

23         4.  In a position that, under state law, is designated

24  as a major nontenured policymaking or advisory position,

25  including any major nontenured policymaking or advisory a

26  position in the Senior Management Service created under s.

27  110.402, or a policymaking or advisory position for which the

28  duties do not ordinarily require more than 8 hours per week.

29         5.  As an election official or election worker if the

30  amount of remuneration received by the individual during the

31  calendar year for those services is less than $1,000.


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    CS for SB 2482                                 First Engrossed



 1         Section 34.  Subsection (2) of section 443.1316,

 2  Florida Statutes, is amended to read:

 3         443.1316  Unemployment tax collection services;

 4  interagency agreement.--

 5         (2)(a)  The Department of Revenue is considered to be

 6  administering a revenue law of this state when the department

 7  implements this chapter, or otherwise provides unemployment

 8  tax collection services, under contract with the Agency for

 9  Workforce Innovation through the interagency agreement.

10         (b)  Sections 213.015(1),(2),(3),(5),(6),(7),(9)-(19),

11  (21), 213.018, 213.025, 213.051, 213.053, 213.0535, 213.055,

12  213.071, 213.10, 213.21(4), 213.2201, 213.23, 213.24, 213.25,

13  213.24(2), 213.27, 213.28, 213.285, 213.34(1),(3), and (4),

14  213.37, 213.50, 213.67, 213.69, 213.73, 213.733, 213.74, and

15  213.757 apply to the collection of unemployment contributions

16  and reimbursements by the Department of Revenue unless

17  prohibited by federal law.

18         (c)  The Department of Revenue may charge no more than

19  10 percent of the total cost of the interagency agreement for

20  the overhead or indirect costs, or for any other costs not

21  required for the payment of the direct costs, of providing

22  unemployment tax collection services.

23         Section 35.  Paragraph (b) of subsection (1) of section

24  443.141, Florida Statutes, is amended to read:

25         443.141  Collection of contributions and

26  reimbursements.--

27         (1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.--

28         (b)  Penalty for delinquent reports.--

29         1.  An employing unit that fails to file any report

30  required by the Agency for Workforce Innovation or its tax

31  collection service provider, in accordance with rules for


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    CS for SB 2482                                 First Engrossed



 1  administering this chapter, shall pay to the tax collection

 2  service provider for each delinquent report the sum of $25 for

 3  each 30 days or fraction thereof that the employing unit is

 4  delinquent, unless the agency or its service provider,

 5  whichever required the report, finds that the employing unit

 6  has or had good reason for failure to file the report. The

 7  agency or its service provider may assess penalties only

 8  through the date of the issuance of the final assessment

 9  notice. However, additional penalties accrue if the delinquent

10  report is subsequently filed.

11         2.  Sums collected as penalties under subparagraph 1.

12  must be deposited in the Special Employment Security

13  Administration Trust Fund.

14         3.  The penalty and interest for a delinquent report

15  may be waived when the penalty or interest is inequitable. The

16  provisions of s. 213.24(1) apply to any penalty or interest

17  that is imposed under this section.

18         Section 36.  Subsection (3) is added to section

19  624.511, Florida Statutes, to read:

20         624.511  Tax statement; overpayments.--

21         (3)(a)  If it appears, upon examination of an insurance

22  premium tax return made under this chapter, that an amount of

23  insurance premium tax has been paid in excess of the amount

24  due, the Department of Revenue may refund the amount of the

25  overpayment to the taxpayer by a warrant of the Chief

26  Financial Officer. The Department of Revenue may refund the

27  overpayment without regard to whether the taxpayer has filed a

28  written claim for a refund; however, the Department of Revenue

29  may request that the taxpayer file a statement affirming that

30  the taxpayer made the overpayment.

31  


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    CS for SB 2482                                 First Engrossed



 1         (b)  Notwithstanding paragraph (a), a refund of the

 2  insurance premium tax may not be made, and a taxpayer is not

 3  entitled to bring an action for a refund of the insurance

 4  premium tax, after the period specified in s. 215.26(2) has

 5  elapsed.

 6         (c)  If a refund issued by the Department of Revenue

 7  under this subsection is found to exceed the amount of refund

 8  legally due to the taxpayer, the provisions of s. 624.5092

 9  concerning penalties and interest do not apply if the taxpayer

10  reimburses the department for any overpayment within 60 days

11  after the taxpayer is notified that the overpayment was made.

12         Section 37.  Subsections (4) and (5) are added to

13  section 832.062, Florida Statutes, to read:

14         832.062  Prosecution for worthless checks, drafts,

15  debit card orders, or electronic funds transfers made to pay

16  any tax or associated amount administered by the Department of

17  Revenue.--

18         (4)(a)  In any prosecution or action under this

19  section, the making, drawing, uttering, or delivery of a

20  check, draft, order; the making, sending, instructing,

21  ordering, or initiating of any electronic funds transfer; or

22  causing the making, sending, instructing, ordering, or

23  initiating of any electronic transfer payment, any of which

24  are refused by the drawee because of lack of funds or credit,

25  is prima facie evidence of intent to defraud or knowledge of

26  insufficient funds in, or credit with, such bank, banking

27  institution, trust company, or other depository, unless the

28  maker, drawer, sender, instructor, orderer, or initiator, or

29  someone for him or her, has paid the holder thereof the amount

30  due thereon, together with a service charge, which may not

31  exceed the service fees authorized under s. 832.08(5), or an


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    CS for SB 2482                                 First Engrossed



 1  amount of up to 5 percent of the face amount of the check or

 2  the amount of the electronic funds transfer, whichever is

 3  greater, within 15 days after written notice has been sent to

 4  the address printed on the check, or given or on file at the

 5  time of issuance, that such check, draft, order, or electronic

 6  funds transfer has not been paid to the holder thereof, and

 7  has paid the bank fees incurred by the holder. In the event of

 8  legal action for recovery, the maker, drawer, sender,

 9  instructor, orderer, or initiator may be additionally liable

10  for court costs and reasonable attorney's fees. Notice mailed

11  by certified or registered mail that is evidenced by return

12  receipt, or by first-class mail that is evidenced by an

13  affidavit of service of mail, to the address printed on the

14  check or given or on file at the time of issuance shall be

15  deemed sufficient and equivalent to notice having been

16  received by the maker, drawer, sender, instructor, orderer, or

17  initiator, whether such notice is returned undelivered or not.

18  The form of the notice shall be substantially as follows:

19  

20         "You are hereby notified that a check or

21         electronic funds transfer, numbered _____, in

22         the face amount of $_____, issued or initiated

23         by you on (date) , drawn upon  (name of bank) ,

24         and payable to _____, has been dishonored.

25         Pursuant to Florida law, you have 15 days

26         following the date of this notice to tender

27         payment of the full amount of such check or

28         electronic funds transfer plus a service charge

29         of $25, if the face value does not exceed $50;

30         $30, if the face value exceeds $50 but does not

31         exceed $300; $40, if the face value exceeds


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    CS for SB 2482                                 First Engrossed



 1         $300; or an amount of up to 5 percent of the

 2         face amount of the check, whichever is greater,

 3         the total amount due being $_____ and _____

 4         cents. Unless this amount is paid in full

 5         within the time specified above, the holder of

 6         such check or electronic funds transfer may

 7         turn over the dishonored check or electronic

 8         funds transfer and all other available

 9         information relating to this incident to the

10         state attorney for criminal prosecution. You

11         may be additionally liable in a civil action

12         for triple the amount of the check or

13         electronic funds transfer, but in no case less

14         than $50, together with the amount of the check

15         or electronic funds transfer, a service charge,

16         court costs, reasonable attorney's fees, and

17         incurred bank fees, as provided in s. 68.065,

18         Florida Statutes."

19  

20  Subsequent persons receiving a check, draft, order, or

21  electronic funds transfer from the original payee or a

22  successor endorsee have the same rights that the original

23  payee has against the maker of the instrument if the

24  subsequent persons give notice in a substantially similar form

25  to that provided above. Subsequent persons providing such

26  notice are immune from civil liability for the giving of such

27  notice and for proceeding under the forms of such notice so

28  long as the maker of the instrument has the same defenses

29  against these subsequent persons as against the original

30  payee. However, the remedies available under this section may

31  be exercised only by one party in interest.


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    CS for SB 2482                                 First Engrossed



 1         (b)  When a check, draft, order, or electronic funds

 2  transfer is drawn on a bank in which the maker, drawer,

 3  sender, instructor, orderer, or initiator has no account or a

 4  closed account, it shall be presumed that the check, draft, or

 5  order was issued, or the electronic funds transfer was

 6  initiated, with intent to defraud, and the notice requirement

 7  set forth in this section shall be waived.

 8         (c)  This subsection does not apply if it is determined

 9  that the dishonored check, draft, order, or electronic funds

10  transfer was refused due to an unintentional error committed

11  by the drawee, maker, drawer, sender, instructor, orderer,

12  initiator, or holder, and the unintentional error is

13  substantiated.

14         (5)(a)  In any prosecution or action under this

15  section, a check, draft, order, or electronic funds transfer

16  for which the information required in paragraph (b) is

17  available at the time of issuance constitutes prima facie

18  evidence of the identity of the person issuing the check,

19  draft, order, or electronic funds transfer and that such

20  person is authorized to draw upon the named account.

21         (b)  To establish this prima facie evidence:

22         1.  If a check or electronic funds transfer is received

23  by the Department of Revenue through the mail or by delivery

24  to a representative of the Department of Revenue or by

25  electronic means, the prima facie evidence referred to in

26  paragraph (a) may be established by presenting the original

27  tax return, certificate, license, application for certificate

28  or license, enrollment and authorization for the e-services

29  program, or other document relating to amounts owed by that

30  person or taxpayer which the check or electronic funds

31  transfer purports to pay for, bearing the signature of the


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    CS for SB 2482                                 First Engrossed



 1  person who signed the check or electronic signature of the

 2  person who initiated the electronic funds transfer, or by

 3  presenting a copy of the information required in subparagraph

 4  2. which is on file with the accepter of the check or

 5  electronic funds transfer together with the signature or

 6  electronic signature of the person presenting the check or

 7  initiating the electronic funds transfer. The use of taxpayer

 8  information for purposes of establishing the identity of a

 9  person under this paragraph shall be deemed a use of such

10  information for official purposes.

11         2.  The person accepting such check or electronic funds

12  transfer must obtain the following information regarding the

13  identity of the person presenting the check: the presenter's

14  or initiator's full name, residence address, home telephone

15  number, business telephone number, place of employment,

16  gender, date of birth, and height.

17         Section 38.  Refund of property taxes upon destruction

18  or damage related to tornadoes.--

19         (1)  As used in this section, the term "house or other

20  residential building or structure" does not include amenities

21  that are not essential to use and occupancy, such as detached

22  utility buildings, bulkheads, fences, detached carports,

23  swimming pools, or other similar items or property.

24         (2)  If a house or other residential building or

25  structure on land was damaged or destroyed between January 1,

26  2007, and February 15, 2007, due to a tornado and, as a

27  result, the house or other residential building or structure,

28  or some self-sufficient unit within the residential building

29  or structure, cannot be used and occupied for 60 days or more,

30  upon application filed with the property appraiser, the 2007

31  


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    CS for SB 2482                                 First Engrossed



 1  property taxes may be partially refunded in the following

 2  manner:

 3         (a)  The owner must file an application with the

 4  property appraiser before June 1, 2008. Failure to file an

 5  application before that date constitutes a waiver of any claim

 6  for partial refund under this section.

 7         (b)  The application must identify the property that

 8  was destroyed or damaged and specify the date the destruction

 9  or damage occurred and the number of months in 2007 of loss of

10  use and occupancy.

11         (c)  The application must be verified under oath under

12  penalty of perjury.

13         (d)  Upon receipt of the application, the property

14  appraiser shall investigate the statements contained therein

15  to determine whether the applicant is entitled to a partial

16  refund under this section. If the property appraiser

17  determines that the applicant is entitled to a partial refund,

18  he or she shall issue an official written statement to the tax

19  collector which contains:

20         1.  The number of months in 2007 that the house or

21  other residential building or structure, or some

22  self-sufficient unit within the residential building or

23  structure, was not capable of use and occupancy. In

24  calculating the number of months, the property appraiser shall

25  consider each 30-day period as a month. Partial periods of 15

26  days or less may not be considered, but partial periods of 16

27  days to 29 days shall be calculated as a 30-day period.

28         2.  The value of the house or other residential

29  building or structure before the damage or destruction, as

30  determined by the property appraiser.

31  


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    CS for SB 2482                                 First Engrossed



 1         3.  Total taxes due on the house or other residential

 2  building or structure as reduced, based on the ratio that the

 3  number of months of loss of use and occupancy bears to 12.

 4         4.  The amount of refund in taxes.

 5         (e)  Upon receipt of the written statement from the

 6  property appraiser, the tax collector shall refund taxes on

 7  the property shown on the tax collection roll in the amount of

 8  refund shown by the property appraiser.

 9         (f)  By September 1, 2008, the tax collector shall

10  notify the board of county commissioners and the Department of

11  Revenue of the total reduction in taxes for all property that

12  received a partial refund of taxes under this section for the

13  preceding tax year.

14         (3)  This section takes effect upon this act becoming a

15  law and expires October 1, 2008.

16         Section 39.  Except as otherwise expressly provided in

17  this act and except for this section, which shall take effect

18  upon becoming a law, this act shall take effect July 1, 2007.

19  

20  

21  

22  

23  

24  

25  

26  

27  

28  

29  

30  

31  


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