1 | A bill to be entitled |
2 | An act relating to taxation; amending s. 45.032, F.S.; |
3 | including tax warrants as subordinate lienholders for |
4 | purposes of the disbursement of surplus funds after a |
5 | judicial sale; amending ss. 125.0104 and 125.0108, F.S.; |
6 | subjecting grants of licenses to use living quarters or |
7 | accommodations to tourist development and tourist impact |
8 | taxes; amending s. 198.13, F.S.; exempting certain |
9 | representatives of an estate from the requirement to file |
10 | certain returns absent any tax on estates of decedents or |
11 | tax on generation-skipping transfers; limiting application |
12 | to certain estates; amending s. 202.16, F.S.; requiring |
13 | dealers to document exempt sales for resale, providing |
14 | requirements and procedures; requiring the department to |
15 | establish a toll-free telephone number for the purpose of |
16 | verifying registration numbers and resale certificates; |
17 | requiring the department to establish a system for |
18 | receiving information from dealers relating to certificate |
19 | numbers of certain purchasers; amending s. 202.18, F.S.; |
20 | revising provisions relating to allocation and disposition |
21 | of communications services tax proceeds to provide |
22 | requirements and procedures for correcting misallocations |
23 | of proceeds; authorizing interjurisdictional agreements to |
24 | establish a method of adjustment; amending s. 202.20, |
25 | F.S.; revising certain criteria and requirements for local |
26 | communications services tax conversion rates; limiting |
27 | local government authority to make certain adjustments; |
28 | amending s. 202.28, F.S.; providing for allocation of |
29 | certain penalties under certain circumstances; amending s. |
30 | 202.30, F.S.; providing for reductions in the threshold |
31 | tax amount for which a dealer is required to remit taxes |
32 | electronically; amending ss. 206.02 and 206.021, F.S.; |
33 | authorizing the Department of Revenue to issue temporary |
34 | fuel licenses under certain circumstances; providing |
35 | requirements; providing for expiration of such licenses; |
36 | prohibiting renewal under certain circumstances; amending |
37 | s. 206.9943, F.S.; authorizing the department to issue a |
38 | temporary pollutant tax license under certain |
39 | circumstances; amending s. 211.3103, F.S.; limiting |
40 | application of the annual producer price index to |
41 | phosphate rock for purposes of the phosphate rock |
42 | severance tax; amending s. 212.02, F.S.; revising the |
43 | definition of the term "qualified aircraft" to include |
44 | certain leases; amending s. 212.0305, F.S.; subjecting the |
45 | grant of a license to use living quarters or |
46 | accommodations to the convention development tax on |
47 | transient rentals; amending ss. 212.05 and 212.0515, F.S.; |
48 | deleting obsolete provisions; revising certain divisor |
49 | requirements for calculating the sales tax on vending |
50 | machines and coin-operated amusement machines in certain |
51 | counties; authorizing the department to adopt additional |
52 | divisors for calculating the sales tax on vending machines |
53 | and coin-operated amusement machines under certain |
54 | circumstances; amending s. 212.0506, F.S.; revising an |
55 | exclusion from the definition of the term "service |
56 | warranty" for certain contracts; amending s. 212.08, F.S.; |
57 | deleting exclusions from application of certain refund |
58 | requirements to refund applications for certain building |
59 | materials and business property; exempting certain |
60 | separately stated charges for furniture or appliances; |
61 | providing an exception; amending s. 212.12, F.S.; |
62 | providing civil and criminal penalties for failure to |
63 | register a business or collect required taxes after |
64 | certain notice by the department; providing notice |
65 | requirements; providing an exception to such penalties |
66 | under certain circumstances; amending s. 213.21, F.S.; |
67 | providing for a taxpayer's liability for a service fee to |
68 | be waived due to unintentional error; amending s. 213.755, |
69 | F.S.; providing reductions in the threshold tax amount for |
70 | which taxpayers may be required to remit taxes |
71 | electronically; amending s. 220.21, F.S.; requiring |
72 | certain taxpayers to file required returns electronically |
73 | under certain circumstances; providing for waiver of such |
74 | requirement; providing penalties for failure to comply; |
75 | authorizing the department to settle or compromise |
76 | penalties; authorizing the department to adopt rules; |
77 | providing for application to certain returns; amending s. |
78 | 443.1216, F.S.; authorizing the Agency for Workforce |
79 | Innovation and a tax collection service provider to adopt |
80 | rules; amending s. 443.1316, F.S.; providing for |
81 | application of certain provisions relating to taxpayers' |
82 | rights to apply to the collection of unemployment taxes; |
83 | deleting authorization for the department to impose a |
84 | charge for the costs of collection services; amending s. |
85 | 624.511, F.S.; authorizing the Department of Revenue to |
86 | refund overpayments of insurance premium taxes under |
87 | certain circumstances; providing a limitation; providing |
88 | for nonapplication of certain penalties under certain |
89 | circumstances; providing for reimbursement of a portion of |
90 | certain ad valorem taxes on certain homestead property |
91 | rendered uninhabitable under certain circumstances; |
92 | providing requirements, procedures, and limitations; |
93 | providing duties and responsibilities of the department, |
94 | property appraisers, and value adjustment boards; |
95 | providing a definition; providing criminal penalties for |
96 | falsely claiming reimbursements; providing for |
97 | reimbursement of a portion of sales taxes paid on certain |
98 | replacement mobile homes damaged under certain |
99 | circumstances; providing requirements, procedures, and |
100 | limitations; providing duties and responsibilities of the |
101 | department, property appraisers, and value adjustment |
102 | boards; providing definitions; providing criminal |
103 | penalties for falsely claiming reimbursements; requiring |
104 | the department to forward undeliverable reimbursement |
105 | checks to property appraisers for redelivery; requiring |
106 | the Executive Office of the Governor to certify forward |
107 | certain unexpended balances; providing legislative intent; |
108 | repealing s. 212.095, F.S., relating to requirements for |
109 | refunds; providing appropriations; providing effective |
110 | dates. |
111 |
|
112 | Be It Enacted by the Legislature of the State of Florida: |
113 |
|
114 | Section 1. Paragraph (b) of subsection (1) and paragraph |
115 | (a) of subsection (3) of section 45.032, Florida Statutes, are |
116 | amended to read: |
117 | 45.032 Disbursement of surplus funds after judicial |
118 | sale.-- |
119 | (1) For purposes of ss. 45.031-45.035, the term: |
120 | (b) "Subordinate lienholder" means the holder of a |
121 | subordinate lien shown on the face of the pleadings as an |
122 | encumbrance on the property. The lien held by the party filing |
123 | the foreclosure lawsuit is not a subordinate lien. A subordinate |
124 | lienholder includes, but is not limited to, a subordinate |
125 | mortgage, judgment, tax warrant, assessment lien, or |
126 | construction lien. However, the holder of a subordinate lien |
127 | shall not be deemed a subordinate lienholder if the holder was |
128 | paid in full from the proceeds of the sale. |
129 | (3) During the 60 days after the clerk issues a |
130 | certificate of disbursements, the clerk shall hold the surplus |
131 | pending a court order. |
132 | (a) If the owner of record claims the surplus during the |
133 | 60-day period and there is no subordinate lienholder, the court |
134 | shall order the clerk to deduct any applicable service charges |
135 | from the surplus and pay the remainder to the owner of record. |
136 | The clerk may establish a reasonable requirement that the owner |
137 | of record prove his or her identity before receiving the |
138 | disbursement. The clerk may assist an owner of record in making |
139 | a claim. An owner of record may use the following form in making |
140 | a claim: |
141 |
|
142 | (Caption of Action) |
143 |
|
144 | OWNER'S CLAIM FOR |
145 | MORTGAGE FORECLOSURE SURPLUS |
146 |
|
147 | State of _____ |
148 | County of _____ |
149 | Under penalty of perjury, I (we) hereby certify that: |
150 | 1. I was (we were) the owner of the following described |
151 | real property in _____ County, Florida, prior to the foreclosure |
152 | sale and as of the date of the filing of the lis pendens: |
153 |
|
154 | (Legal description of real property) |
155 |
|
156 | 2. I (we) do not owe any money on any mortgage on the |
157 | property that was foreclosed other than the one that was paid |
158 | off by the foreclosure. |
159 | 3. I (we) do not owe any money that is the subject of an |
160 | unpaid judgment, tax warrant, condominium lien, cooperative |
161 | lien, or homeowners' association. |
162 | 4. I am (we are) not currently in bankruptcy. |
163 | 5. I (we) have not sold or assigned my (our) right to the |
164 | mortgage surplus. |
165 | 6. My (our) new address is: _____. |
166 | 7. If there is more than one owner entitled to the |
167 | surplus, we have agreed that the surplus should be paid _____ |
168 | jointly, or to: _____, at the following address: _____. |
169 | 8. I (WE) UNDERSTAND THAT I (WE) AM (ARE) NOT REQUIRED TO |
170 | HAVE A LAWYER OR ANY OTHER REPRESENTATION AND I (WE) DO NOT HAVE |
171 | TO ASSIGN MY (OUR) RIGHTS TO ANYONE ELSE IN ORDER TO CLAIM ANY |
172 | MONEY TO WHICH I (WE) MAY BE ENTITLED. |
173 | 9. I (WE) UNDERSTAND THAT THIS STATEMENT IS GIVEN UNDER |
174 | OATH, AND IF ANY STATEMENTS ARE UNTRUE THAT I (WE) MAY BE |
175 | PROSECUTED CRIMINALLY FOR PERJURY. |
176 |
|
177 | (Signatures) |
178 |
|
179 | Sworn to (or affirmed) and subscribed before me this _____ |
180 | day of _____, (year) , by (name of person making statement) |
181 | . |
182 | (Signature of Notary Public - State of Florida) |
183 | (Print, Type, or Stamp Commissioned Name of Notary |
184 | Public) |
185 |
|
186 | Personally Known _____ OR Produced Identification _____ |
187 | Type of Identification Produced |
188 | Section 2. Paragraph (a) of subsection (3) of section |
189 | 125.0104, Florida Statutes, is amended to read: |
190 | 125.0104 Tourist development tax; procedure for levying; |
191 | authorized uses; referendum; enforcement.-- |
192 | (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-- |
193 | (a) It is declared to be the intent of the Legislature |
194 | that every person who rents, leases, or lets, or grants a |
195 | license to use for consideration any living quarters or |
196 | accommodations in any hotel, apartment hotel, motel, resort |
197 | motel, apartment, apartment motel, roominghouse, mobile home |
198 | park, recreational vehicle park, or condominium for a term of 6 |
199 | months or less is exercising a privilege which is subject to |
200 | taxation under this section, unless such person rents, leases, |
201 | or lets, or grants a license to use for consideration any living |
202 | quarters or accommodations which are exempt according to the |
203 | provisions of chapter 212. |
204 | Section 3. Paragraph (b) of subsection (1) of section |
205 | 125.0108, Florida Statutes, is amended to read: |
206 | 125.0108 Areas of critical state concern; tourist impact |
207 | tax.-- |
208 | (1) |
209 | (b) It is declared to be the intent of the Legislature |
210 | that every person who rents, leases, or lets, or grants a |
211 | license to use for consideration any living quarters or |
212 | accommodations in any hotel, apartment hotel, motel, resort |
213 | motel, apartment, apartment motel, roominghouse, mobile home |
214 | park, recreational vehicle park, or condominium for a term of 6 |
215 | months or less, unless such establishment is exempt from the tax |
216 | imposed by s. 212.03, is exercising a taxable privilege on the |
217 | proceeds therefrom under this section. |
218 | Section 4. Subsection (4) is added to section 198.13, |
219 | Florida Statutes, to read: |
220 | 198.13 Tax return to be made in certain cases; certificate |
221 | of nonliability.-- |
222 | (4) Notwithstanding any other provisions of this section |
223 | and applicable to the estate of a decedent who dies after |
224 | December 31, 2004, but before January 1, 2011, if, upon the |
225 | death of the decedent, a state death tax credit or a generation- |
226 | skipping transfer credit is not allowable pursuant to the |
227 | Internal Revenue Code of 1986, as amended: |
228 | (a) The personal representative of the estate is not |
229 | required to file a return under subsection (1) in connection |
230 | with the estate. |
231 | (b) The person who would otherwise be required to file a |
232 | return reporting a generation-skipping transfer under subsection |
233 | (3) is not required to file such a return in connection with the |
234 | estate. |
235 | Section 5. Effective January 1, 2008, subsection (2) of |
236 | section 202.16, Florida Statutes, is amended to read: |
237 | 202.16 Payment.--The taxes imposed or administered under |
238 | this chapter and chapter 203 shall be collected from all dealers |
239 | of taxable communications services on the sale at retail in this |
240 | state of communications services taxable under this chapter and |
241 | chapter 203. The full amount of the taxes on a credit sale, |
242 | installment sale, or sale made on any kind of deferred payment |
243 | plan is due at the moment of the transaction in the same manner |
244 | as a cash sale. |
245 | (2)(a) A sale of communications services that are used as |
246 | a component part of or integrated into a communications service |
247 | or prepaid calling arrangement for resale, including, but not |
248 | limited to, carrier-access charges, interconnection charges paid |
249 | by providers of mobile communication services or other |
250 | communication services, charges paid by cable service providers |
251 | for the transmission of video or other programming by another |
252 | dealer of communications services, charges for the sale of |
253 | unbundled network elements, and any other intercompany charges |
254 | for the use of facilities for providing communications services |
255 | for resale, must be made in compliance with the rules of the |
256 | department. Any person who makes a sale for resale which is not |
257 | in compliance with these rules is liable for any tax, penalty, |
258 | and interest due for failing to comply, to be calculated |
259 | pursuant to s. 202.28(2)(a). |
260 | (b)1. Any dealer who makes a sale for resale shall |
261 | document the exempt nature of the transaction, as established by |
262 | rules adopted by the department, by retaining a copy of the |
263 | purchaser's initial or annual resale certificate issued pursuant |
264 | to s. 202.17(6). In lieu of maintaining a copy of the |
265 | certificate, a dealer may document, prior to the time of sale, |
266 | an authorization number provided telephonically or |
267 | electronically by the department. The dealer may rely on an |
268 | initial or annual resale certificate issued pursuant to s. |
269 | 202.17(6), valid at the time of receipt from the purchaser, |
270 | without seeking additional annual resale certificates from such |
271 | purchaser, if the dealer makes recurring sales to the purchaser |
272 | in the normal course of business on a continual basis. For |
273 | purposes of this paragraph, the term "recurring sales to a |
274 | purchaser in the normal course of business" means sales in which |
275 | the dealer extends credit to the purchaser and records the debt |
276 | as an account receivable or sells to a purchaser who has an |
277 | established cash account similar to an open credit account. For |
278 | purposes of this paragraph, purchases are made from a selling |
279 | dealer on a continual basis if the selling dealer makes, in the |
280 | normal course of business, sales to the purchaser at least once |
281 | in every 12-month period. |
282 | 2. A dealer may, through the informal conference |
283 | procedures provided for in s. 213.21 and the rules of the |
284 | department, provide the department with evidence of the exempt |
285 | status of a sale. Exemption certificates executed by entities |
286 | that were exempt at the time of sale, resale certificates |
287 | provided by purchasers who were active dealers at the time of |
288 | sale, and verification by the department of a purchaser's active |
289 | dealer status at the time of sale in lieu of a resale |
290 | certificate shall be accepted by the department when submitted |
291 | during the protest period but may not be accepted in any |
292 | proceeding under chapter 120 or any circuit court action |
293 | instituted under chapter 72. |
294 | Section 6. Effective January 1, 2008, the Department of |
295 | Revenue shall establish a toll-free telephone number for the |
296 | verification of valid dealer registration numbers and resale |
297 | certificates issued under chapter 202, Florida Statutes. The |
298 | system must be adequate to guarantee a low busy rate, respond to |
299 | keypad inquiries, and provide data that is updated daily. |
300 | Section 7. Effective January 1, 2008, the Department of |
301 | Revenue shall establish a system for receiving information from |
302 | dealers regarding certificate numbers of purchasers who are |
303 | seeking to make purchases for resale under chapter 202, Florida |
304 | Statutes. The department shall provide such dealers, free of |
305 | charge, with verification of any numbers that are canceled or |
306 | invalid. |
307 | Section 8. Paragraph (c) of subsection (3) of section |
308 | 202.18, Florida Statutes, is amended to read: |
309 | 202.18 Allocation and disposition of tax proceeds.--The |
310 | proceeds of the communications services taxes remitted under |
311 | this chapter shall be treated as follows: |
312 | (3) |
313 | (c)1. Except as otherwise provided in this paragraph, |
314 | proceeds of the taxes levied pursuant to s. 202.19, less amounts |
315 | deducted for costs of administration in accordance with |
316 | paragraph (b), shall be distributed monthly to the appropriate |
317 | jurisdictions. The proceeds of taxes imposed pursuant to s. |
318 | 202.19(5) shall be distributed in the same manner as |
319 | discretionary surtaxes are distributed, in accordance with ss. |
320 | 212.054 and 212.055. |
321 | 2. The department shall make any adjustments to the |
322 | distributions pursuant to this section paragraph which are |
323 | necessary to reflect the proper amounts due to individual |
324 | jurisdictions or trust funds. In the event that the department |
325 | adjusts amounts due to reflect a correction in the situsing of a |
326 | customer, such adjustment shall be limited to the amount of tax |
327 | actually collected from such customer by the dealer of |
328 | communication services. |
329 | 3.a. Notwithstanding the time period specified in s. |
330 | 202.22(5), adjustments in distributions that are necessary to |
331 | correct misallocations between jurisdictions shall be governed |
332 | by this subparagraph. If the department determines that |
333 | misallocations between jurisdictions occurred, the department |
334 | shall provide written notice of such determination to each |
335 | affected jurisdiction. The notice shall include the amount of |
336 | the misallocations, the basis upon which the determination was |
337 | made, data supporting the determination, and the identity of |
338 | each affected jurisdiction. The notice shall also inform each |
339 | affected jurisdiction of its authority to enter into a written |
340 | agreement establishing a method of adjustment as described in |
341 | sub-subparagraph c. |
342 | b. An adjustment affecting a distribution to a |
343 | jurisdiction that is less than 90 percent of the average monthly |
344 | distribution to that jurisdiction for the 6 months immediately |
345 | preceding the department's determination, as reported by all |
346 | communications services dealers, shall be made in the month |
347 | immediately after the department's determination that |
348 | misallocations occurred. |
349 | c. If an adjustment affecting a distribution to a |
350 | jurisdiction equals or exceeds 90 percent of the average monthly |
351 | distribution to that jurisdiction for the 6 months immediately |
352 | preceding the department's determination, as reported by all |
353 | communications services dealers, the affected jurisdictions may |
354 | enter into a written agreement establishing a method of |
355 | adjustment. If the agreement establishing a method of adjustment |
356 | provides for payments of local communications services tax |
357 | monthly distributions, the amount of any such payment agreed to |
358 | may not exceed the local communications services tax monthly |
359 | distributions available to the jurisdiction that was allocated |
360 | amounts in excess of those to which the jurisdiction was |
361 | entitled. If affected jurisdictions execute a written agreement |
362 | specifying a method of adjustment, a copy of the written |
363 | agreement shall be provided to the department no later than the |
364 | first day of the month following 90 days after the date the |
365 | department transmits notice of the misallocations. If the |
366 | department does not receive a copy of the written agreement |
367 | within the specified time period, an adjustment affecting a |
368 | distribution to a jurisdiction made pursuant to this sub- |
369 | subparagraph shall be prorated over a time period that equals |
370 | the time period over which the misallocations occurred. |
371 | Section 9. Paragraph (a) of subsection (2) of section |
372 | 202.20, Florida Statutes, is amended to read: |
373 | 202.20 Local communications services tax conversion |
374 | rates.-- |
375 | (2)(a)1. With respect to any local taxing jurisdiction, |
376 | if, for the periods ending December 31, 2001; March 31, 2002; |
377 | June 30, 2002; or September 30, 2002, the revenues received by |
378 | that local government from the local communications services tax |
379 | imposed under subsection (1) are less than the revenues received |
380 | from the replaced revenue sources for the corresponding 2000- |
381 | 2001 period; plus reasonably anticipated growth in such revenues |
382 | over the preceding 1-year period, based on the average growth of |
383 | such revenues over the immediately preceding 5-year period; plus |
384 | an amount representing the revenues from the replaced revenue |
385 | sources for the 1-month period that the local taxing |
386 | jurisdiction was required to forego, the governing authority may |
387 | adjust the rate of the local communications services tax upward |
388 | to the extent necessary to generate the entire shortfall in |
389 | revenues within 1 year after the rate adjustment and by an |
390 | amount necessary to generate the expected amount of revenue on |
391 | an ongoing basis. |
392 | 2. If complete data are not available at the time of |
393 | determining whether the revenues received by a local government |
394 | from the local communications services tax imposed under |
395 | subsection (1) are less than the revenues received from the |
396 | replaced revenue sources for the corresponding 2000-2001 period, |
397 | as set forth in subparagraph 1., the local government shall use |
398 | the best data available for the corresponding 2000-2001 period |
399 | in making such determination. Complete data shall be deemed |
400 | available to all local governments after the department notifies |
401 | local governments that the department has completed audits, |
402 | including the redistribution of local tax revenues, of dealers |
403 | who account for at least 80 percent of the amount of |
404 | communication services tax revenues received for fiscal year |
405 | 2005-2006. |
406 | 3. The adjustment permitted under subparagraph 1. may be |
407 | made by emergency ordinance or resolution and may be made |
408 | notwithstanding the maximum rate established under s. 202.19(2) |
409 | and notwithstanding any schedules or timeframes or any other |
410 | limitations contained in this chapter. Beginning July 1, 2007, a |
411 | local government may make such adjustment only if the department |
412 | or a dealer allocates or reallocates revenues away from the |
413 | local government. However, any such adjustment shall be made no |
414 | later than 6 months after the date the department notifies the |
415 | local governments in writing that complete data is available. |
416 | The emergency ordinance or resolution shall specify an effective |
417 | date for the adjusted rate, which shall be no less than 60 days |
418 | after the date of adoption of the ordinance or resolution and |
419 | shall be effective with respect to taxable services included on |
420 | bills that are dated on the first day of a month subsequent to |
421 | the expiration of the 60-day period. At the end of 1 year |
422 | following the effective date of such adjusted rate, the local |
423 | governing authority shall, as soon as is consistent with s. |
424 | 202.21, reduce the rate by that portion of the emergency rate |
425 | which was necessary to recoup the amount of revenues not |
426 | received prior to the implementation of the emergency rate. |
427 | 4. If, for the period October 1, 2001, through September |
428 | 30, 2002, the revenues received by a local government from the |
429 | local communications services tax conversion rate established |
430 | under subsection (1), adjusted upward for the difference in |
431 | rates between paragraphs (1)(a) and (b) or any other rate |
432 | adjustments or base changes, are above the threshold of 10 |
433 | percent more than the revenues received from the replaced |
434 | revenue sources for the corresponding 2000-2001 period plus |
435 | reasonably anticipated growth in such revenues over the |
436 | preceding 1-year period, based on the average growth of such |
437 | revenues over the immediately preceding 5-year period, the |
438 | governing authority must adjust the rate of the local |
439 | communications services tax to the extent necessary to reduce |
440 | revenues to the threshold by emergency ordinance or resolution |
441 | within the timeframes established in subparagraph 3. The |
442 | foregoing rate adjustment requirement shall not apply to a local |
443 | government that adopts a local communications services tax rate |
444 | by resolution or ordinance. If complete data are not available |
445 | at the time of determining whether the revenues exceed the |
446 | threshold, the local government shall use the best data |
447 | available for the corresponding 2000-2001 period in making such |
448 | determination. This subparagraph shall not be construed as |
449 | establishing a right of action for any person to enforce this |
450 | subparagraph or challenge a local government's implementation of |
451 | this subparagraph. |
452 | Section 10. Paragraph (d) of subsection (2) of section |
453 | 202.28, Florida Statutes, is amended to read: |
454 | 202.28 Credit for collecting tax; penalties.-- |
455 | (2) |
456 | (d) If a dealer fails to separately report and identify |
457 | local communications services taxes on the appropriate return |
458 | schedule, the dealer shall be subject to a penalty of $5,000 per |
459 | return. If the department is unable to obtain appropriate return |
460 | schedules, any penalty imposed by this paragraph shall be |
461 | allocated in the same manner as provided in s. 202.18(2). |
462 | Section 11. Effective January 1, 2008, subsection (1) of |
463 | section 202.30, Florida Statutes, is amended to read: |
464 | 202.30 Payment of taxes by electronic funds transfer; |
465 | filing of returns by electronic data interchange.-- |
466 | (1) A dealer of communications services is required to |
467 | remit taxes by electronic funds transfer, in the manner |
468 | prescribed by the department, when the amount of tax paid by the |
469 | dealer under this chapter, chapter 203, or chapter 212 in the |
470 | previous state fiscal year was $50,000 or more; effective |
471 | January 1, 2009, was $27,000 or more; or, effective January 1, |
472 | 2010, was $24,000 or more. |
473 | Section 12. Subsection (8) is added to section 206.02, |
474 | Florida Statutes, to read: |
475 | 206.02 Application for license; temporary license; |
476 | terminal suppliers, importers, exporters, blenders, biodiesel |
477 | manufacturers, and wholesalers.-- |
478 | (8)(a) Notwithstanding any other provision of this |
479 | chapter, the department may grant a temporary fuel license for |
480 | immediate use if: |
481 | 1. The Governor has declared a state of emergency under s. |
482 | 252.36; or |
483 | 2. The President of the United States has declared a major |
484 | disaster in this state or in any other state or territory of the |
485 | United States. |
486 | (b) Notwithstanding the provisions of this chapter |
487 | requiring a license tax and a bond or criminal background check, |
488 | the department may issue a temporary license as an importer or |
489 | exporter to a person who holds a valid Florida wholesaler |
490 | license or to a person who is an unlicensed dealer. A license |
491 | may be issued under this subsection only to a business that has |
492 | a physical location in this state and holds a valid Florida |
493 | sales and use tax certificate of registration or that holds a |
494 | valid fuel license issued by another state. |
495 | (c) A temporary license shall expire on the last day of |
496 | the month following the month in which the temporary license was |
497 | issued. The department may extend any temporary license on a |
498 | month-to-month basis during the period of a declared state of |
499 | emergency or major disaster as provided in this subsection. If |
500 | the department extends a temporary license, the extended license |
501 | expires on the last day of the month in which the temporary |
502 | license was extended. |
503 | (d) In order to procure a temporary license, a nonresident |
504 | business must provide to the department the information required |
505 | in subsection (4); the federal identification number of the |
506 | business or, if such number is unavailable, the social security |
507 | number of the owner; and any other information that is required |
508 | by the department. |
509 | (e) A temporary license authorized by this subsection may |
510 | not be renewed if the licensee has not filed the required |
511 | returns or made payment of the taxes required under this |
512 | chapter. |
513 | Section 13. Subsection (5) is added to section 206.021, |
514 | Florida Statutes, to read: |
515 | 206.021 Application for license; carriers.-- |
516 | (5)(a) Notwithstanding any other provision of this |
517 | chapter, the department may grant a temporary fuel license for |
518 | immediate use if: |
519 | 1. The Governor has declared a state of emergency under s. |
520 | 252.36; or |
521 | 2. The President of the United States has declared a major |
522 | disaster in this state or in any other state or territory of the |
523 | United States. |
524 | (b) Notwithstanding the provisions of this chapter |
525 | requiring a license tax and a bond or criminal background check, |
526 | the department may issue a temporary license as a carrier to a |
527 | person who holds a valid Florida wholesaler, importer, exporter, |
528 | or blender license or to a person who is an unlicensed dealer. A |
529 | license may be issued under this subsection only to a business |
530 | that has a physical location in this state and holds a valid |
531 | Florida sales and use tax certificate of registration or that |
532 | holds a valid fuel license issued by another state. |
533 | (c) A temporary license shall expire on the last day of |
534 | the month following the month in which the temporary license was |
535 | issued. The department may extend any temporary license on a |
536 | month-to-month basis during the period of a declared state of |
537 | emergency or major disaster as provided in this subsection. If |
538 | the department extends a temporary license, the extended license |
539 | expires on the last day of the month in which the temporary |
540 | license was extended. |
541 | (d) In order to procure a temporary license, a nonresident |
542 | business must provide to the department the information required |
543 | in subsection (2); the federal identification number of the |
544 | business or, if such number is unavailable, the social security |
545 | number of the owner; and any other information that is required |
546 | by the department. |
547 | (e) A temporary license authorized by this subsection may |
548 | not be renewed if the licensee has not filed the required |
549 | returns or made payment of the taxes required under this |
550 | chapter. |
551 | Section 14. Subsection (4) is added to section 206.9943, |
552 | Florida Statutes, to read: |
553 | 206.9943 Pollutant tax license.-- |
554 | (4) A temporary pollutant tax license may be issued to a |
555 | holder of a valid Florida temporary importer license, temporary |
556 | wholesaler license, or temporary exporter license issued under |
557 | s. 206.02. A temporary pollutant tax license is subject to s. |
558 | 206.02(8). |
559 | Section 15. Paragraphs (d) and (e) of subsection (9) of |
560 | section 211.3103, Florida Statutes, are amended to read: |
561 | 211.3103 Levy of tax on severance of phosphate rock; rate, |
562 | basis, and distribution of tax.-- |
563 | (9) |
564 | (d) If the producer price index for phosphate rock |
565 | chemical and fertilizer mineral mining is substantially revised, |
566 | the department shall make appropriate adjustment in the method |
567 | used to compute the base rate adjustment under this subsection |
568 | which will produce results reasonably consistent with the result |
569 | that which would have been obtained if the producer price index |
570 | for phosphate rock primary products had not been revised. |
571 | However, the tax rate shall not be less than $1.56 per ton |
572 | severed. |
573 | (e) If In the event the producer price index for phosphate |
574 | rock primary products is discontinued, then a comparable index |
575 | shall be selected by the department and adopted by rule. |
576 | Section 16. Subsection (33) of section 212.02, Florida |
577 | Statutes, is amended to read: |
578 | 212.02 Definitions.--The following terms and phrases when |
579 | used in this chapter have the meanings ascribed to them in this |
580 | section, except where the context clearly indicates a different |
581 | meaning: |
582 | (33) "Qualified aircraft" means any aircraft having a |
583 | maximum certified takeoff weight of less than 10,000 pounds and |
584 | equipped with twin turbofan engines that meet Stage IV noise |
585 | requirements that is used by a business operating as an on- |
586 | demand air carrier under Federal Aviation Administration |
587 | Regulation Title 14, chapter I, part 135, Code of Federal |
588 | Regulations, that owns or leases and operates a fleet of at |
589 | least 25 of such aircraft in this state. |
590 | Section 17. Paragraph (a) of subsection (3) of section |
591 | 212.0305, Florida Statutes, is amended to read: |
592 | 212.0305 Convention development taxes; intent; |
593 | administration; authorization; use of proceeds.-- |
594 | (3) APPLICATION; ADMINISTRATION; PENALTIES.-- |
595 | (a) The convention development tax on transient rentals |
596 | imposed by the governing body of any county authorized to so |
597 | levy shall apply to the amount of any payment made by any person |
598 | to rent, lease, let, or grant a license to or use for a period |
599 | of 6 months or less any living quarters or accommodations in a |
600 | hotel, apartment hotel, motel, resort motel, apartment, |
601 | apartment motel, roominghouse, tourist or trailer camp, mobile |
602 | home park, recreational vehicle park, or condominium. When |
603 | receipt of consideration is by way of property other than money, |
604 | the tax shall be levied and imposed on the fair market value of |
605 | such nonmonetary consideration. Any payment made by a person to |
606 | rent, lease, let, or grant a license to or use any living |
607 | quarters or accommodations which are exempt from the tax imposed |
608 | under s. 212.03 shall likewise be exempt from any tax imposed |
609 | under this section. |
610 | Section 18. Paragraph (h) of subsection (1) of section |
611 | 212.05, Florida Statutes, is amended to read: |
612 | 212.05 Sales, storage, use tax.--It is hereby declared to |
613 | be the legislative intent that every person is exercising a |
614 | taxable privilege who engages in the business of selling |
615 | tangible personal property at retail in this state, including |
616 | the business of making mail order sales, or who rents or |
617 | furnishes any of the things or services taxable under this |
618 | chapter, or who stores for use or consumption in this state any |
619 | item or article of tangible personal property as defined herein |
620 | and who leases or rents such property within the state. |
621 | (1) For the exercise of such privilege, a tax is levied on |
622 | each taxable transaction or incident, which tax is due and |
623 | payable as follows: |
624 | (h)1. Beginning January 1, 1995, A tax is imposed at the |
625 | rate of 4 percent on the charges for the use of coin-operated |
626 | amusement machines. The tax shall be calculated by dividing the |
627 | gross receipts from such charges for the applicable reporting |
628 | period by a divisor, determined as provided in this |
629 | subparagraph, to compute gross taxable sales, and then |
630 | subtracting gross taxable sales from gross receipts to arrive at |
631 | the amount of tax due. For counties that do not impose a |
632 | discretionary sales surtax, the divisor is equal to 1.04;, |
633 | except that for counties that impose a 0.5 percent discretionary |
634 | sales surtax, with a 6.5 percent sales tax rate the divisor is |
635 | shall be equal to 1.045;, and for counties that impose a 1 |
636 | percent discretionary sales surtax, with a 7.0 percent sales tax |
637 | rate the divisor is shall be equal to 1.050; and for counties |
638 | that impose a 2 percent sales surtax, the divisor is equal to |
639 | 1.060. If a county imposes a discretionary sales surtax that is |
640 | not listed in this subparagraph, the department shall make the |
641 | applicable divisor available in an electronic format or |
642 | otherwise. Additional divisors shall bear the same mathematical |
643 | relationship to the next higher and next lower divisors as the |
644 | new surtax rate bears to the next higher and next lower surtax |
645 | rates for which divisors have been established. When a machine |
646 | is activated by a slug, token, coupon, or any similar device |
647 | which has been purchased, the tax is on the price paid by the |
648 | user of the device for such device. |
649 | 2. As used in this paragraph, the term "operator" means |
650 | any person who possesses a coin-operated amusement machine for |
651 | the purpose of generating sales through that machine and who is |
652 | responsible for removing the receipts from the machine. |
653 | a. If the owner of the machine is also the operator of it, |
654 | he or she shall be liable for payment of the tax without any |
655 | deduction for rent or a license fee paid to a location owner for |
656 | the use of any real property on which the machine is located. |
657 | b. If the owner or lessee of the machine is also its |
658 | operator, he or she shall be liable for payment of the tax on |
659 | the purchase or lease of the machine, as well as the tax on |
660 | sales generated through the machine. |
661 | c. If the proprietor of the business where the machine is |
662 | located does not own the machine, he or she shall be deemed to |
663 | be the lessee and operator of the machine and is responsible for |
664 | the payment of the tax on sales, unless such responsibility is |
665 | otherwise provided for in a written agreement between him or her |
666 | and the machine owner. |
667 | 3.a. An operator of a coin-operated amusement machine may |
668 | not operate or cause to be operated in this state any such |
669 | machine until the operator has registered with the department |
670 | and has conspicuously displayed an identifying certificate |
671 | issued by the department. The identifying certificate shall be |
672 | issued by the department upon application from the operator. The |
673 | identifying certificate shall include a unique number, and the |
674 | certificate shall be permanently marked with the operator's |
675 | name, the operator's sales tax number, and the maximum number of |
676 | machines to be operated under the certificate. An identifying |
677 | certificate shall not be transferred from one operator to |
678 | another. The identifying certificate must be conspicuously |
679 | displayed on the premises where the coin-operated amusement |
680 | machines are being operated. |
681 | b. The operator of the machine must obtain an identifying |
682 | certificate before the machine is first operated in the state |
683 | and by July 1 of each year thereafter. The annual fee for each |
684 | certificate shall be based on the number of machines identified |
685 | on the application times $30 and is due and payable upon |
686 | application for the identifying device. The application shall |
687 | contain the operator's name, sales tax number, business address |
688 | where the machines are being operated, and the number of |
689 | machines in operation at that place of business by the operator. |
690 | No operator may operate more machines than are listed on the |
691 | certificate. A new certificate is required if more machines are |
692 | being operated at that location than are listed on the |
693 | certificate. The fee for the new certificate shall be based on |
694 | the number of additional machines identified on the application |
695 | form times $30. |
696 | c. A penalty of $250 per machine is imposed on the |
697 | operator for failing to properly obtain and display the required |
698 | identifying certificate. A penalty of $250 is imposed on the |
699 | lessee of any machine placed in a place of business without a |
700 | proper current identifying certificate. Such penalties shall |
701 | apply in addition to all other applicable taxes, interest, and |
702 | penalties. |
703 | d. Operators of coin-operated amusement machines must |
704 | obtain a separate sales and use tax certificate of registration |
705 | for each county in which such machines are located. One sales |
706 | and use tax certificate of registration is sufficient for all of |
707 | the operator's machines within a single county. |
708 | 4. The provisions of this paragraph do not apply to coin- |
709 | operated amusement machines owned and operated by churches or |
710 | synagogues. |
711 | 5. In addition to any other penalties imposed by this |
712 | chapter, a person who knowingly and willfully violates any |
713 | provision of this paragraph commits a misdemeanor of the second |
714 | degree, punishable as provided in s. 775.082 or s. 775.083. |
715 | 6. The department may adopt rules necessary to administer |
716 | the provisions of this paragraph. |
717 | Section 19. Subsection (3) of section 212.0506, Florida |
718 | Statutes, is amended to read: |
719 | 212.0506 Taxation of service warranties.-- |
720 | (3) For purposes of this section, "service warranty" means |
721 | any contract or agreement which indemnifies the holder of the |
722 | contract or agreement for the cost of maintaining, repairing, or |
723 | replacing tangible personal property. The term "service |
724 | warranty" does not include contracts or agreements to repair, |
725 | maintain, or replace tangible personal property if such property |
726 | when sold at retail in this state would not be subject to the |
727 | tax imposed by this chapter or if the parts and labor required |
728 | to repair tangible personal property qualify for an exemption |
729 | under this chapter, nor does it include such contracts or |
730 | agreements covering tangible personal property which becomes a |
731 | part of real property. |
732 | Section 20. Subsection (2) of section 212.0515, Florida |
733 | Statutes, is amended to read: |
734 | 212.0515 Sales from vending machines; sales to vending |
735 | machine operators; special provisions; registration; |
736 | penalties.-- |
737 | (2) Notwithstanding any other provision of law, the amount |
738 | of the tax to be paid on food, beverages, or other items of |
739 | tangible personal property that are sold in vending machines |
740 | shall be calculated by dividing the gross receipts from such |
741 | sales for the applicable reporting period by a divisor, |
742 | determined as provided in this subsection, to compute gross |
743 | taxable sales, and then subtracting gross taxable sales from |
744 | gross receipts to arrive at the amount of tax due. For counties |
745 | that do not impose a discretionary sales surtax, the divisor is |
746 | equal to the sum of 1.0645 for beverage and food items, or |
747 | 1.0659 for other items of tangible personal property;, except |
748 | that for counties with a 0.5 percent sales surtax rate the |
749 | divisor is equal to the sum of 1.0686 for beverage and food |
750 | items or 1.0707 for other items of tangible personal property; |
751 | for counties with a 0.75 percent sales surtax rate the divisor |
752 | is equal to the sum of 1.0706 for beverage and food items or |
753 | 1.0727 for other items of tangible personal property; for |
754 | counties with a 1 percent sales surtax rate the divisor is equal |
755 | to the sum of 1.0726 for beverage and food items or 1.0749 for |
756 | other items of tangible personal property; and for counties with |
757 | a 1.5 percent sales surtax rate the divisor is equal to the sum |
758 | of 1.0767 for beverage and food items or 1.0791 for other items |
759 | of tangible personal property; and for counties with a 2 percent |
760 | sales surtax rate, the divisor is equal to the sum of 1.0808 for |
761 | beverage and food items or 1.0833 for other items of tangible |
762 | personal property. When a county imposes a surtax rate that is |
763 | not listed in this subparagraph, the department shall make the |
764 | applicable divisor available in an electronic format or |
765 | otherwise. Additional divisors shall bear the same mathematical |
766 | relationship to the next higher and next lower divisors as the |
767 | new surtax rate bears to the next higher and next lower surtax |
768 | rates for which divisors have been established. If an operator |
769 | cannot account for each type of item sold through a vending |
770 | machine, the highest tax rate shall be used for all products |
771 | sold through that machine. |
772 | Section 21. Paragraphs (g), (h), (n), and (o) of |
773 | subsection (5) of section 212.08, Florida Statutes, are amended, |
774 | and paragraph (eee) is added to subsection (7) of that section, |
775 | to read: |
776 | 212.08 Sales, rental, use, consumption, distribution, and |
777 | storage tax; specified exemptions.--The sale at retail, the |
778 | rental, the use, the consumption, the distribution, and the |
779 | storage to be used or consumed in this state of the following |
780 | are hereby specifically exempt from the tax imposed by this |
781 | chapter. |
782 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
783 | (g) Building materials used in the rehabilitation of real |
784 | property located in an enterprise zone.-- |
785 | 1. Building materials used in the rehabilitation of real |
786 | property located in an enterprise zone shall be exempt from the |
787 | tax imposed by this chapter upon an affirmative showing to the |
788 | satisfaction of the department that the items have been used for |
789 | the rehabilitation of real property located in an enterprise |
790 | zone. Except as provided in subparagraph 2., this exemption |
791 | inures to the owner, lessee, or lessor of the rehabilitated real |
792 | property located in an enterprise zone only through a refund of |
793 | previously paid taxes. To receive a refund pursuant to this |
794 | paragraph, the owner, lessee, or lessor of the rehabilitated |
795 | real property located in an enterprise zone must file an |
796 | application under oath with the governing body or enterprise |
797 | zone development agency having jurisdiction over the enterprise |
798 | zone where the business is located, as applicable, which |
799 | includes: |
800 | a. The name and address of the person claiming the refund. |
801 | b. An address and assessment roll parcel number of the |
802 | rehabilitated real property in an enterprise zone for which a |
803 | refund of previously paid taxes is being sought. |
804 | c. A description of the improvements made to accomplish |
805 | the rehabilitation of the real property. |
806 | d. A copy of the building permit issued for the |
807 | rehabilitation of the real property. |
808 | e. A sworn statement, under the penalty of perjury, from |
809 | the general contractor licensed in this state with whom the |
810 | applicant contracted to make the improvements necessary to |
811 | accomplish the rehabilitation of the real property, which |
812 | statement lists the building materials used in the |
813 | rehabilitation of the real property, the actual cost of the |
814 | building materials, and the amount of sales tax paid in this |
815 | state on the building materials. In the event that a general |
816 | contractor has not been used, the applicant shall provide this |
817 | information in a sworn statement, under the penalty of perjury. |
818 | Copies of the invoices which evidence the purchase of the |
819 | building materials used in such rehabilitation and the payment |
820 | of sales tax on the building materials shall be attached to the |
821 | sworn statement provided by the general contractor or by the |
822 | applicant. Unless the actual cost of building materials used in |
823 | the rehabilitation of real property and the payment of sales |
824 | taxes due thereon is documented by a general contractor or by |
825 | the applicant in this manner, the cost of such building |
826 | materials shall be an amount equal to 40 percent of the increase |
827 | in assessed value for ad valorem tax purposes. |
828 | f. The identifying number assigned pursuant to s. 290.0065 |
829 | to the enterprise zone in which the rehabilitated real property |
830 | is located. |
831 | g. A certification by the local building code inspector |
832 | that the improvements necessary to accomplish the rehabilitation |
833 | of the real property are substantially completed. |
834 | h. Whether the business is a small business as defined by |
835 | s. 288.703(1). |
836 | i. If applicable, the name and address of each permanent |
837 | employee of the business, including, for each employee who is a |
838 | resident of an enterprise zone, the identifying number assigned |
839 | pursuant to s. 290.0065 to the enterprise zone in which the |
840 | employee resides. |
841 | 2. This exemption inures to a city, county, other |
842 | governmental agency, or nonprofit community-based organization |
843 | through a refund of previously paid taxes if the building |
844 | materials used in the rehabilitation of real property located in |
845 | an enterprise zone are paid for from the funds of a community |
846 | development block grant, State Housing Initiatives Partnership |
847 | Program, or similar grant or loan program. To receive a refund |
848 | pursuant to this paragraph, a city, county, other governmental |
849 | agency, or nonprofit community-based organization must file an |
850 | application which includes the same information required to be |
851 | provided in subparagraph 1. by an owner, lessee, or lessor of |
852 | rehabilitated real property. In addition, the application must |
853 | include a sworn statement signed by the chief executive officer |
854 | of the city, county, other governmental agency, or nonprofit |
855 | community-based organization seeking a refund which states that |
856 | the building materials for which a refund is sought were paid |
857 | for from the funds of a community development block grant, State |
858 | Housing Initiatives Partnership Program, or similar grant or |
859 | loan program. |
860 | 3. Within 10 working days after receipt of an application, |
861 | the governing body or enterprise zone development agency shall |
862 | review the application to determine if it contains all the |
863 | information required pursuant to subparagraph 1. or subparagraph |
864 | 2. and meets the criteria set out in this paragraph. The |
865 | governing body or agency shall certify all applications that |
866 | contain the information required pursuant to subparagraph 1. or |
867 | subparagraph 2. and meet the criteria set out in this paragraph |
868 | as eligible to receive a refund. If applicable, the governing |
869 | body or agency shall also certify if 20 percent of the employees |
870 | of the business are residents of an enterprise zone, excluding |
871 | temporary and part-time employees. The certification shall be in |
872 | writing, and a copy of the certification shall be transmitted to |
873 | the executive director of the Department of Revenue. The |
874 | applicant shall be responsible for forwarding a certified |
875 | application to the department within the time specified in |
876 | subparagraph 4. |
877 | 4. An application for a refund pursuant to this paragraph |
878 | must be submitted to the department within 6 months after the |
879 | rehabilitation of the property is deemed to be substantially |
880 | completed by the local building code inspector or by September 1 |
881 | after the rehabilitated property is first subject to assessment. |
882 | 5. The provisions of s. 212.095 do not apply to any refund |
883 | application made pursuant to this paragraph. Not more than one |
884 | exemption through a refund of previously paid taxes for the |
885 | rehabilitation of real property shall be permitted for any |
886 | single parcel of property unless there is a change in ownership, |
887 | a new lessor, or a new lessee of the real property. No refund |
888 | shall be granted pursuant to this paragraph unless the amount to |
889 | be refunded exceeds $500. No refund granted pursuant to this |
890 | paragraph shall exceed the lesser of 97 percent of the Florida |
891 | sales or use tax paid on the cost of the building materials used |
892 | in the rehabilitation of the real property as determined |
893 | pursuant to sub-subparagraph 1.e. or $5,000, or, if no less than |
894 | 20 percent of the employees of the business are residents of an |
895 | enterprise zone, excluding temporary and part-time employees, |
896 | the amount of refund granted pursuant to this paragraph shall |
897 | not exceed the lesser of 97 percent of the sales tax paid on the |
898 | cost of such building materials or $10,000. A refund approved |
899 | pursuant to this paragraph shall be made within 30 days of |
900 | formal approval by the department of the application for the |
901 | refund. This subparagraph shall apply retroactively to July 1, |
902 | 2005. |
903 | 6. The department shall adopt rules governing the manner |
904 | and form of refund applications and may establish guidelines as |
905 | to the requisites for an affirmative showing of qualification |
906 | for exemption under this paragraph. |
907 | 7. The department shall deduct an amount equal to 10 |
908 | percent of each refund granted under the provisions of this |
909 | paragraph from the amount transferred into the Local Government |
910 | Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 |
911 | for the county area in which the rehabilitated real property is |
912 | located and shall transfer that amount to the General Revenue |
913 | Fund. |
914 | 8. For the purposes of the exemption provided in this |
915 | paragraph: |
916 | a. "Building materials" means tangible personal property |
917 | which becomes a component part of improvements to real property. |
918 | b. "Real property" has the same meaning as provided in s. |
919 | 192.001(12). |
920 | c. "Rehabilitation of real property" means the |
921 | reconstruction, renovation, restoration, rehabilitation, |
922 | construction, or expansion of improvements to real property. |
923 | d. "Substantially completed" has the same meaning as |
924 | provided in s. 192.042(1). |
925 | 9. This paragraph expires on the date specified in s. |
926 | 290.016 for the expiration of the Florida Enterprise Zone Act. |
927 | (h) Business property used in an enterprise zone.-- |
928 | 1. Business property purchased for use by businesses |
929 | located in an enterprise zone which is subsequently used in an |
930 | enterprise zone shall be exempt from the tax imposed by this |
931 | chapter. This exemption inures to the business only through a |
932 | refund of previously paid taxes. A refund shall be authorized |
933 | upon an affirmative showing by the taxpayer to the satisfaction |
934 | of the department that the requirements of this paragraph have |
935 | been met. |
936 | 2. To receive a refund, the business must file under oath |
937 | with the governing body or enterprise zone development agency |
938 | having jurisdiction over the enterprise zone where the business |
939 | is located, as applicable, an application which includes: |
940 | a. The name and address of the business claiming the |
941 | refund. |
942 | b. The identifying number assigned pursuant to s. 290.0065 |
943 | to the enterprise zone in which the business is located. |
944 | c. A specific description of the property for which a |
945 | refund is sought, including its serial number or other permanent |
946 | identification number. |
947 | d. The location of the property. |
948 | e. The sales invoice or other proof of purchase of the |
949 | property, showing the amount of sales tax paid, the date of |
950 | purchase, and the name and address of the sales tax dealer from |
951 | whom the property was purchased. |
952 | f. Whether the business is a small business as defined by |
953 | s. 288.703(1). |
954 | g. If applicable, the name and address of each permanent |
955 | employee of the business, including, for each employee who is a |
956 | resident of an enterprise zone, the identifying number assigned |
957 | pursuant to s. 290.0065 to the enterprise zone in which the |
958 | employee resides. |
959 | 3. Within 10 working days after receipt of an application, |
960 | the governing body or enterprise zone development agency shall |
961 | review the application to determine if it contains all the |
962 | information required pursuant to subparagraph 2. and meets the |
963 | criteria set out in this paragraph. The governing body or agency |
964 | shall certify all applications that contain the information |
965 | required pursuant to subparagraph 2. and meet the criteria set |
966 | out in this paragraph as eligible to receive a refund. If |
967 | applicable, the governing body or agency shall also certify if |
968 | 20 percent of the employees of the business are residents of an |
969 | enterprise zone, excluding temporary and part-time employees. |
970 | The certification shall be in writing, and a copy of the |
971 | certification shall be transmitted to the executive director of |
972 | the Department of Revenue. The business shall be responsible for |
973 | forwarding a certified application to the department within the |
974 | time specified in subparagraph 4. |
975 | 4. An application for a refund pursuant to this paragraph |
976 | must be submitted to the department within 6 months after the |
977 | tax is due on the business property that is purchased. |
978 | 5. The provisions of s. 212.095 do not apply to any refund |
979 | application made pursuant to this paragraph. The amount refunded |
980 | on purchases of business property under this paragraph shall be |
981 | the lesser of 97 percent of the sales tax paid on such business |
982 | property or $5,000, or, if no less than 20 percent of the |
983 | employees of the business are residents of an enterprise zone, |
984 | excluding temporary and part-time employees, the amount refunded |
985 | on purchases of business property under this paragraph shall be |
986 | the lesser of 97 percent of the sales tax paid on such business |
987 | property or $10,000. A refund approved pursuant to this |
988 | paragraph shall be made within 30 days of formal approval by the |
989 | department of the application for the refund. No refund shall be |
990 | granted under this paragraph unless the amount to be refunded |
991 | exceeds $100 in sales tax paid on purchases made within a 60-day |
992 | time period. |
993 | 6. The department shall adopt rules governing the manner |
994 | and form of refund applications and may establish guidelines as |
995 | to the requisites for an affirmative showing of qualification |
996 | for exemption under this paragraph. |
997 | 7. If the department determines that the business property |
998 | is used outside an enterprise zone within 3 years from the date |
999 | of purchase, the amount of taxes refunded to the business |
1000 | purchasing such business property shall immediately be due and |
1001 | payable to the department by the business, together with the |
1002 | appropriate interest and penalty, computed from the date of |
1003 | purchase, in the manner provided by this chapter. |
1004 | Notwithstanding this subparagraph, business property used |
1005 | exclusively in: |
1006 | a. Licensed commercial fishing vessels, |
1007 | b. Fishing guide boats, or |
1008 | c. Ecotourism guide boats |
1009 |
|
1010 | that leave and return to a fixed location within an area |
1011 | designated under s. 370.28 are eligible for the exemption |
1012 | provided under this paragraph if all requirements of this |
1013 | paragraph are met. Such vessels and boats must be owned by a |
1014 | business that is eligible to receive the exemption provided |
1015 | under this paragraph. This exemption does not apply to the |
1016 | purchase of a vessel or boat. |
1017 | 8. The department shall deduct an amount equal to 10 |
1018 | percent of each refund granted under the provisions of this |
1019 | paragraph from the amount transferred into the Local Government |
1020 | Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 |
1021 | for the county area in which the business property is located |
1022 | and shall transfer that amount to the General Revenue Fund. |
1023 | 9. For the purposes of this exemption, "business property" |
1024 | means new or used property defined as "recovery property" in s. |
1025 | 168(c) of the Internal Revenue Code of 1954, as amended, except: |
1026 | a. Property classified as 3-year property under s. |
1027 | 168(c)(2)(A) of the Internal Revenue Code of 1954, as amended; |
1028 | b. Industrial machinery and equipment as defined in sub- |
1029 | subparagraph (b)6.a. and eligible for exemption under paragraph |
1030 | (b); |
1031 | c. Building materials as defined in sub-subparagraph |
1032 | (g)8.a.; and |
1033 | d. Business property having a sales price of under $5,000 |
1034 | per unit. |
1035 | 10. This paragraph expires on the date specified in s. |
1036 | 290.016 for the expiration of the Florida Enterprise Zone Act. |
1037 | (n) Materials for construction of single-family homes in |
1038 | certain areas.-- |
1039 | 1. As used in this paragraph, the term: |
1040 | a. "Building materials" means tangible personal property |
1041 | that becomes a component part of a qualified home. |
1042 | b. "Qualified home" means a single-family home having an |
1043 | appraised value of no more than $160,000 which is located in an |
1044 | enterprise zone, empowerment zone, or Front Porch Florida |
1045 | Community and which is constructed and occupied by the owner |
1046 | thereof for residential purposes. |
1047 | c. "Substantially completed" has the same meaning as |
1048 | provided in s. 192.042(1). |
1049 | 2. Building materials used in the construction of a |
1050 | qualified home and the costs of labor associated with the |
1051 | construction of a qualified home are exempt from the tax imposed |
1052 | by this chapter upon an affirmative showing to the satisfaction |
1053 | of the department that the requirements of this paragraph have |
1054 | been met. This exemption inures to the owner through a refund of |
1055 | previously paid taxes. To receive this refund, the owner must |
1056 | file an application under oath with the department which |
1057 | includes: |
1058 | a. The name and address of the owner. |
1059 | b. The address and assessment roll parcel number of the |
1060 | home for which a refund is sought. |
1061 | c. A copy of the building permit issued for the home. |
1062 | d. A certification by the local building code inspector |
1063 | that the home is substantially completed. |
1064 | e. A sworn statement, under penalty of perjury, from the |
1065 | general contractor licensed in this state with whom the owner |
1066 | contracted to construct the home, which statement lists the |
1067 | building materials used in the construction of the home and the |
1068 | actual cost thereof, the labor costs associated with such |
1069 | construction, and the amount of sales tax paid on these |
1070 | materials and labor costs. If a general contractor was not used, |
1071 | the owner shall provide this information in a sworn statement, |
1072 | under penalty of perjury. Copies of invoices evidencing payment |
1073 | of sales tax must be attached to the sworn statement. |
1074 | f. A sworn statement, under penalty of perjury, from the |
1075 | owner affirming that he or she is occupying the home for |
1076 | residential purposes. |
1077 | 3. An application for a refund under this paragraph must |
1078 | be submitted to the department within 6 months after the date |
1079 | the home is deemed to be substantially completed by the local |
1080 | building code inspector. Within 30 working days after receipt of |
1081 | the application, the department shall determine if it meets the |
1082 | requirements of this paragraph. A refund approved pursuant to |
1083 | this paragraph shall be made within 30 days after formal |
1084 | approval of the application by the department. The provisions of |
1085 | s. 212.095 do not apply to any refund application made under |
1086 | this paragraph. |
1087 | 4. The department shall establish by rule an application |
1088 | form and criteria for establishing eligibility for exemption |
1089 | under this paragraph. |
1090 | 5. The exemption shall apply to purchases of materials on |
1091 | or after July 1, 2000. |
1092 | (o) Building materials in redevelopment projects.-- |
1093 | 1. As used in this paragraph, the term: |
1094 | a. "Building materials" means tangible personal property |
1095 | that becomes a component part of a housing project or a mixed- |
1096 | use project. |
1097 | b. "Housing project" means the conversion of an existing |
1098 | manufacturing or industrial building to housing units in an |
1099 | urban high-crime area, enterprise zone, empowerment zone, Front |
1100 | Porch Community, designated brownfield area, or urban infill |
1101 | area and in which the developer agrees to set aside at least 20 |
1102 | percent of the housing units in the project for low-income and |
1103 | moderate-income persons or the construction in a designated |
1104 | brownfield area of affordable housing for persons described in |
1105 | s. 420.0004(8), (10), (11), or (15) or in s. 159.603(7). |
1106 | c. "Mixed-use project" means the conversion of an existing |
1107 | manufacturing or industrial building to mixed-use units that |
1108 | include artists' studios, art and entertainment services, or |
1109 | other compatible uses. A mixed-use project must be located in an |
1110 | urban high-crime area, enterprise zone, empowerment zone, Front |
1111 | Porch Community, designated brownfield area, or urban infill |
1112 | area, and the developer must agree to set aside at least 20 |
1113 | percent of the square footage of the project for low-income and |
1114 | moderate-income housing. |
1115 | d. "Substantially completed" has the same meaning as |
1116 | provided in s. 192.042(1). |
1117 | 2. Building materials used in the construction of a |
1118 | housing project or mixed-use project are exempt from the tax |
1119 | imposed by this chapter upon an affirmative showing to the |
1120 | satisfaction of the department that the requirements of this |
1121 | paragraph have been met. This exemption inures to the owner |
1122 | through a refund of previously paid taxes. To receive this |
1123 | refund, the owner must file an application under oath with the |
1124 | department which includes: |
1125 | a. The name and address of the owner. |
1126 | b. The address and assessment roll parcel number of the |
1127 | project for which a refund is sought. |
1128 | c. A copy of the building permit issued for the project. |
1129 | d. A certification by the local building code inspector |
1130 | that the project is substantially completed. |
1131 | e. A sworn statement, under penalty of perjury, from the |
1132 | general contractor licensed in this state with whom the owner |
1133 | contracted to construct the project, which statement lists the |
1134 | building materials used in the construction of the project and |
1135 | the actual cost thereof, and the amount of sales tax paid on |
1136 | these materials. If a general contractor was not used, the owner |
1137 | shall provide this information in a sworn statement, under |
1138 | penalty of perjury. Copies of invoices evidencing payment of |
1139 | sales tax must be attached to the sworn statement. |
1140 | 3. An application for a refund under this paragraph must |
1141 | be submitted to the department within 6 months after the date |
1142 | the project is deemed to be substantially completed by the local |
1143 | building code inspector. Within 30 working days after receipt of |
1144 | the application, the department shall determine if it meets the |
1145 | requirements of this paragraph. A refund approved pursuant to |
1146 | this paragraph shall be made within 30 days after formal |
1147 | approval of the application by the department. The provisions of |
1148 | s. 212.095 do not apply to any refund application made under |
1149 | this paragraph. |
1150 | 4. The department shall establish by rule an application |
1151 | form and criteria for establishing eligibility for exemption |
1152 | under this paragraph. |
1153 | 5. The exemption shall apply to purchases of materials on |
1154 | or after July 1, 2000. |
1155 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
1156 | entity by this chapter do not inure to any transaction that is |
1157 | otherwise taxable under this chapter when payment is made by a |
1158 | representative or employee of the entity by any means, |
1159 | including, but not limited to, cash, check, or credit card, even |
1160 | when that representative or employee is subsequently reimbursed |
1161 | by the entity. In addition, exemptions provided to any entity by |
1162 | this subsection do not inure to any transaction that is |
1163 | otherwise taxable under this chapter unless the entity has |
1164 | obtained a sales tax exemption certificate from the department |
1165 | or the entity obtains or provides other documentation as |
1166 | required by the department. Eligible purchases or leases made |
1167 | with such a certificate must be in strict compliance with this |
1168 | subsection and departmental rules, and any person who makes an |
1169 | exempt purchase with a certificate that is not in strict |
1170 | compliance with this subsection and the rules is liable for and |
1171 | shall pay the tax. The department may adopt rules to administer |
1172 | this subsection. |
1173 | (eee) Certain delivery charges.--Separately stated charges |
1174 | for the delivery, inspection, placement, or removal from |
1175 | packaging or shipping materials of furniture or appliances by |
1176 | the selling dealer at the premises of the purchaser or the |
1177 | removal of similar items from the premises of the purchaser are |
1178 | exempt. If any charges for delivery, inspection, placement, or |
1179 | removal of furniture or appliances includes the modification, |
1180 | assembly, or construction of such furniture or appliance, all |
1181 | such charges are taxable. |
1182 | Section 22. Paragraph (d) of subsection (2) of section |
1183 | 212.12, Florida Statutes, is amended to read: |
1184 | 212.12 Dealer's credit for collecting tax; penalties for |
1185 | noncompliance; powers of Department of Revenue in dealing with |
1186 | delinquents; brackets applicable to taxable transactions; |
1187 | records required.-- |
1188 | (2) |
1189 | (d) Any person who makes a false or fraudulent return with |
1190 | a willful intent to evade payment of any tax or fee imposed |
1191 | under this chapter; any person who, after the department's |
1192 | delivery of a written notice to the person's last known address |
1193 | specifically alerting the person of the requirement to register |
1194 | the person's business as a dealer, intentionally fails to |
1195 | register the business; and any person who, after the |
1196 | department's delivery of a written notice to the person's last |
1197 | known address specifically alerting the person of the |
1198 | requirement to collect tax on specific transactions, |
1199 | intentionally fails to collect such tax, shall, in addition to |
1200 | the other penalties provided by law, be liable for a specific |
1201 | penalty of 100 percent of any unreported or any uncollected the |
1202 | tax bill or fee and, upon conviction, for fine and punishment as |
1203 | provided in s. 775.082, s. 775.083, or s. 775.084. Delivery of |
1204 | such written notice may be made by certified mail or by the use |
1205 | of such other method documented as being necessary and |
1206 | reasonable under the circumstances. The civil and criminal |
1207 | penalties imposed under this paragraph for failure to comply |
1208 | with a written notice alerting the person of the requirement to |
1209 | register the person's business as a dealer or to collect tax on |
1210 | specific transactions shall not apply if the person timely files |
1211 | a written challenge to such notice in accordance with procedures |
1212 | established by the department by rule or the notice fails to |
1213 | clearly advise that failure to comply with or timely challenge |
1214 | the notice will result in the imposition of the civil and |
1215 | criminal penalties imposed under this paragraph. |
1216 | 1. If the total amount of unreported or uncollected taxes |
1217 | or fees is less than $300, the first offense resulting in |
1218 | conviction is a misdemeanor of the second degree, the second |
1219 | offense resulting in conviction is a misdemeanor of the first |
1220 | degree, and the third and all subsequent offenses resulting in |
1221 | conviction is a misdemeanor of the first degree, and the third |
1222 | and all subsequent offenses resulting in conviction are felonies |
1223 | of the third degree. |
1224 | 2. If the total amount of unreported or uncollected taxes |
1225 | or fees is $300 or more but less than $20,000, the offense is a |
1226 | felony of the third degree. |
1227 | 3. If the total amount of unreported or uncollected taxes |
1228 | or fees is $20,000 or more but less than $100,000, the offense |
1229 | is a felony of the second degree. |
1230 | 4. If the total amount of unreported or uncollected taxes |
1231 | or fees is $100,000 or more, the offense is a felony of the |
1232 | first degree. |
1233 | Section 23. Paragraph (d) of subsection (3) of section |
1234 | 213.21, Florida Statutes, is amended to read: |
1235 | 213.21 Informal conferences; compromises.-- |
1236 | (3) |
1237 | (d) A taxpayer's liability for the service fee required by |
1238 | s. 215.34(2) may be settled or compromised if it is determined |
1239 | that the dishonored check, draft, or order was returned due to |
1240 | an unintentional error committed by the issuing financial |
1241 | institution, the taxpayer, or the department and the |
1242 | unintentional error is substantiated by the department. The |
1243 | department shall maintain records of all compromises, and the |
1244 | records shall state the basis for the compromise. |
1245 | Section 24. Effective January 1, 2008, subsection (1) of |
1246 | section 213.755, Florida Statutes, is amended to read: |
1247 | 213.755 Filing of returns and payment of taxes by |
1248 | electronic means.-- |
1249 | (1) The executive director of the Department of Revenue |
1250 | may shall have authority to require a taxpayer to file returns |
1251 | and remit payments by electronic means in circumstances in which |
1252 | where the taxpayer is subject to tax and has paid that tax in |
1253 | the prior state fiscal year in an amount of $30,000 or more; |
1254 | effective January 1, 2009, $27,000 or more; or, effective |
1255 | January 1, 2010, $24,000 or more. Any taxpayer who operates two |
1256 | or more places of business for which returns are required to be |
1257 | filed with the department shall combine the tax payments for all |
1258 | such locations in order to determine whether they are obligated |
1259 | under this section. This subsection does not override additional |
1260 | requirements in any provision of a revenue law which the |
1261 | department has the responsibility for regulating, controlling, |
1262 | and administering. |
1263 | Section 25. Subsection (2) of section 220.21, Florida |
1264 | Statutes, is amended, and subsection (3) is added to that |
1265 | section, to read: |
1266 | 220.21 Returns and records; regulations.-- |
1267 | (2) A taxpayer who is required to file its federal income |
1268 | tax return by electronic means on a separate or consolidated |
1269 | basis shall file returns required by this chapter by electronic |
1270 | means. For the reasons described in s. 213.755(9), the |
1271 | department may waive the requirement to file a return by |
1272 | electronic means for taxpayers that are unable to comply despite |
1273 | good faith efforts or due to circumstances beyond the taxpayer's |
1274 | reasonable control. The provisions of this subsection are in |
1275 | addition to the requirements of s. 213.755 to electronically |
1276 | file returns and remit payments required under this chapter. A |
1277 | taxpayer may choose to file a return required by this code in a |
1278 | form initiated through a telephonic or electronic data |
1279 | interchange using an advanced encrypted transmission by means of |
1280 | the Internet or other suitable transmission. The department may |
1281 | shall prescribe by rule the format and instructions necessary |
1282 | for electronic such filing to ensure a full collection of taxes |
1283 | due. In addition to the authority granted under s. 213.755, the |
1284 | acceptable method of transfer, the method, form, and content of |
1285 | the electronic data interchange, and the means, if any, by which |
1286 | the taxpayer will be provided with an acknowledgment may shall |
1287 | be prescribed by the department. In the case of any failure to |
1288 | comply with the electronic filing requirements of this |
1289 | subsection, a penalty shall be added to the amount of tax due |
1290 | with such return equal to 5 percent of such tax for the first 30 |
1291 | days the return is not filed electronically, with an additional |
1292 | 5 percent of such tax for each additional month or fraction |
1293 | thereof, not to exceed the greater of 10 percent of the amount |
1294 | of such tax or $250. The department may settle or compromise the |
1295 | penalty pursuant to s. 213.21. This penalty is in addition to |
1296 | any other penalty that may be applicable and shall be assessed, |
1297 | collected, and paid in the same manner as taxes. |
1298 | (3) In addition to its authority under s. 213.755, the |
1299 | department may adopt rules requiring or allowing taxpayers to |
1300 | use an electronic filing system to file returns required by |
1301 | subsection (2), including any electronic systems developed by |
1302 | the Internal Revenue Service. Rulemaking authority requiring |
1303 | electronic filing is limited to the federal corporate income tax |
1304 | filing threshold for electronic filing as it exists on January |
1305 | 1, 2007. |
1306 | Section 26. The amendments made by this act to s. |
1307 | 220.21(2), Florida Statutes, apply to returns due on or after |
1308 | January 1, 2008. |
1309 | Section 27. Paragraph (d) of subsection (1) of section |
1310 | 443.1216, Florida Statutes, is amended to read: |
1311 | 443.1216 Employment.--Employment, as defined in s. |
1312 | 443.036, is subject to this chapter under the following |
1313 | conditions: |
1314 | (1) |
1315 | (d) If two or more related corporations concurrently |
1316 | employ the same individual and compensate the individual through |
1317 | a common paymaster, each related corporation is considered to |
1318 | have paid wages to the individual only in the amounts actually |
1319 | disbursed by that corporation to the individual and is not |
1320 | considered to have paid the wages actually disbursed to the |
1321 | individual by another of the related corporations. The Agency |
1322 | for Workforce Innovation and the tax collection service provider |
1323 | may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary |
1324 | to administer this paragraph. |
1325 | 1. As used in this paragraph, the term "common paymaster" |
1326 | means a member of a group of related corporations that disburses |
1327 | wages to concurrent employees on behalf of the related |
1328 | corporations and that is responsible for keeping payroll records |
1329 | for those concurrent employees. A common paymaster is not |
1330 | required to disburse wages to all the employees of the related |
1331 | corporations; however, this subparagraph does not apply to wages |
1332 | of concurrent employees which are not disbursed through a common |
1333 | paymaster. A common paymaster must pay concurrently employed |
1334 | individuals under this subparagraph by one combined paycheck. |
1335 | 2. As used in this paragraph, the term "concurrent |
1336 | employment" means the existence of simultaneous employment |
1337 | relationships between an individual and related corporations. |
1338 | Those relationships require the performance of services by the |
1339 | employee for the benefit of the related corporations, including |
1340 | the common paymaster, in exchange for wages that, if deductible |
1341 | for the purposes of federal income tax, are deductible by the |
1342 | related corporations. |
1343 | 3. Corporations are considered related corporations for an |
1344 | entire calendar quarter if they satisfy any one of the following |
1345 | tests at any time during the calendar quarter: |
1346 | a. The corporations are members of a "controlled group of |
1347 | corporations" as defined in s. 1563 of the Internal Revenue Code |
1348 | of 1986 or would be members if paragraph 1563(a)(4) and |
1349 | subsection 1563(b) did not apply. |
1350 | b. In the case of a corporation that does not issue stock, |
1351 | at least 50 percent of the members of the board of directors or |
1352 | other governing body of one corporation are members of the board |
1353 | of directors or other governing body of the other corporation or |
1354 | the holders of at least 50 percent of the voting power to select |
1355 | those members are concurrently the holders of at least 50 |
1356 | percent of the voting power to select those members of the other |
1357 | corporation. |
1358 | c. At least 50 percent of the officers of one corporation |
1359 | are concurrently officers of the other corporation. |
1360 | d. At least 30 percent of the employees of one corporation |
1361 | are concurrently employees of the other corporation. |
1362 | 4. The common paymaster must report to the tax collection |
1363 | service provider, as part of the unemployment compensation |
1364 | quarterly tax and wage report, the state unemployment |
1365 | compensation account number and name of each related corporation |
1366 | for which concurrent employees are being reported. Failure to |
1367 | timely report this information shall result in the related |
1368 | corporations being denied common paymaster status for that |
1369 | calendar quarter. |
1370 | 5. The common paymaster also has the primary |
1371 | responsibility for remitting contributions due under this |
1372 | chapter for the wages it disburses as the common paymaster. The |
1373 | common paymaster must compute these contributions as though it |
1374 | were the sole employer of the concurrently employed individuals. |
1375 | If a common paymaster fails to timely remit these contributions |
1376 | or reports, in whole or in part, the common paymaster remains |
1377 | liable for the full amount of the unpaid portion of these |
1378 | contributions. In addition, each of the other related |
1379 | corporations using the common paymaster is jointly and severally |
1380 | liable for its appropriate share of these contributions. Each |
1381 | related corporation's share equals the greater of: |
1382 | a. The liability of the common paymaster under this |
1383 | chapter, after taking into account any contributions made. |
1384 | b. The liability under this chapter which, notwithstanding |
1385 | this section, would have existed for the wages from the other |
1386 | related corporations, reduced by an allocable portion of any |
1387 | contributions previously paid by the common paymaster for those |
1388 | wages. |
1389 | Section 28. Subsection (2) of section 443.1316, Florida |
1390 | Statutes, is amended to read: |
1391 | 443.1316 Unemployment tax collection services; interagency |
1392 | agreement.-- |
1393 | (2)(a) The Department of Revenue is considered to be |
1394 | administering a revenue law of this state when the department |
1395 | implements this chapter, or otherwise provides unemployment tax |
1396 | collection services, under contract with the Agency for |
1397 | Workforce Innovation through the interagency agreement. |
1398 | (b) Sections 213.015(1), (2), (3), (5), (6), (7), (9)- |
1399 | (21), 213.018, 213.025, 213.051, 213.053, 213.0535, 213.055, |
1400 | 213.06, 213.071, 213.10, 213.21(4), 213.2201, 213.23, 213.24, |
1401 | 213.25, 213.24(2), 213.27, 213.28, 213.285, 213.34(1), (3), and |
1402 | (4), 213.37, 213.50, 213.67, 213.69, 213.73, 213.733, 213.74, |
1403 | and 213.757 apply to the collection of unemployment |
1404 | contributions and reimbursements by the Department of Revenue |
1405 | unless prohibited by federal law. |
1406 | (c) The Department of Revenue may charge no more than 10 |
1407 | percent of the total cost of the interagency agreement for the |
1408 | overhead or indirect costs, or for any other costs not required |
1409 | for the payment of the direct costs, of providing unemployment |
1410 | tax collection services. |
1411 | Section 29. Subsection (3) is added to section 624.511, |
1412 | Florida Statutes, to read: |
1413 | 624.511 Tax statement; overpayments.-- |
1414 | (3)(a) If, upon examination of an insurance premium tax |
1415 | return made under this chapter, it appears that an amount of |
1416 | insurance premium tax has been paid in excess of the amount due, |
1417 | the Department of Revenue may refund the amount of the |
1418 | overpayment to the taxpayer by a warrant of the Chief Financial |
1419 | Officer. The department may refund the overpayment without |
1420 | regard to whether the taxpayer has filed a written claim for a |
1421 | refund; however, the department may request that the taxpayer |
1422 | file a statement affirming that the taxpayer made the |
1423 | overpayment. |
1424 | (b) Notwithstanding paragraph (a), a refund of the |
1425 | insurance premium tax may not be made, and a taxpayer is not |
1426 | entitled to bring an action for a refund of the insurance |
1427 | premium tax, after the period specified in s. 215.26(2) has |
1428 | elapsed. |
1429 | (c) If a refund issued by the department under this |
1430 | subsection is found to exceed the amount of refund legally due |
1431 | to the taxpayer, the provisions of s. 624.5092 concerning |
1432 | penalties and interest shall not apply if the taxpayer |
1433 | reimburses the department for any overpayment within 60 days |
1434 | after the taxpayer is notified that the overpayment was made. |
1435 | Section 30. Reimbursement of ad valorem taxes levied on |
1436 | residential property rendered uninhabitable due to tornadoes.-- |
1437 | (1) If a house or other residential building or structure |
1438 | that has been granted the homestead exemption under s. 196.031, |
1439 | Florida Statutes, is damaged so that it is rendered |
1440 | uninhabitable due to a tornado on December 25, 2006, or February |
1441 | 2, 2007, the ad valorem taxes levied for that house or other |
1442 | residential building for the 2006 or 2007 tax year, |
1443 | respectively, shall be partially reimbursed in the following |
1444 | manner: |
1445 | (a) An application must be filed by the owner, on or |
1446 | before October 1 of the year following the year in which the |
1447 | tornado occurred, with the property appraiser in the county |
1448 | where the property is located. Failure to file such application |
1449 | on or before the applicable deadline constitutes a waiver of any |
1450 | claim for partial reimbursement under this section. The |
1451 | application must be filed in the manner and form prescribed by |
1452 | the property appraiser. |
1453 | (b) The application, attested to under oath, must identify |
1454 | the property rendered uninhabitable by a tornado, the date the |
1455 | damage occurred, and the number of days the property was |
1456 | uninhabitable after the damage occurred. Documentation |
1457 | supporting the claim that the property was uninhabitable must |
1458 | accompany the application. Such documentation may include, but |
1459 | is not limited to, utility bills, insurance information, |
1460 | contractors' statements, building permit applications, or |
1461 | building inspection certificates of occupancy. |
1462 | (c) Upon receipt of the application, the property |
1463 | appraiser shall investigate the statements contained in the |
1464 | application to determine whether the applicant is entitled to a |
1465 | partial reimbursement under this section. If the property |
1466 | appraiser determines that the applicant is entitled to such |
1467 | reimbursement, the property appraiser shall calculate the |
1468 | reimbursement amount. The reimbursement shall be an amount equal |
1469 | to the total ad valorem taxes levied on the homestead property |
1470 | for the applicable tax year, multiplied by a ratio equal to the |
1471 | number of days the property was uninhabitable after the damage |
1472 | occurred in the applicable year divided by 366. However, the |
1473 | amount of reimbursement may not exceed $1,500. |
1474 | (d) The property appraiser shall compile a list of |
1475 | property owners entitled to a partial reimbursement. The list |
1476 | shall be submitted to the Department of Revenue no later than |
1477 | November 1 of the year following the year in which the tornado |
1478 | occurred through an electronic, web-based application provided |
1479 | by the department. |
1480 | (e) Upon receipt of the reimbursement lists from the |
1481 | property appraisers, the department shall disburse reimbursement |
1482 | checks from its Administrative Trust Fund in the amounts and to |
1483 | the persons indicated in the reimbursement lists received from |
1484 | the property appraisers. Before disbursing any reimbursement |
1485 | checks, the department shall determine the total amount of all |
1486 | reimbursement requests submitted by the property appraisers. If |
1487 | the total amount of reimbursements requested exceeds the amount |
1488 | available for that purpose, the department shall reduce all |
1489 | reimbursement checks by a percentage sufficient to reduce total |
1490 | reimbursement payments to an amount equal to the appropriation, |
1491 | less any amount retained pursuant to paragraph (2)(c). |
1492 | (f) As used in this section, the term "uninhabitable" |
1493 | means a building or structure cannot be used during a period of |
1494 | 60 days or more for the purpose for which it was constructed. |
1495 | However, if a property owner is living in an uninhabitable |
1496 | structure because alternative living quarters are unavailable, |
1497 | the owner is eligible for reimbursement as provided in this |
1498 | section. |
1499 | (2)(a) The property appraiser shall notify the applicant |
1500 | by mail if the property appraiser determines that the applicant |
1501 | is not entitled to receive the reimbursement that he or she |
1502 | applied for under this section. Such notification shall be made |
1503 | on or before November 1 of the year following the year in which |
1504 | the tornado occurred. If an applicant's application for |
1505 | reimbursement is not fully granted, the applicant may file a |
1506 | petition with the value adjustment board for review of that |
1507 | decision. The petition must be filed with the value adjustment |
1508 | board on or before the 30th day after the mailing of the notice |
1509 | by the property appraiser. |
1510 | (b) The value adjustment board shall consider these |
1511 | petitions as expeditiously as possible at the same time the |
1512 | board considers denials of homestead exemptions pursuant to ss. |
1513 | 194.032 and 196.151, Florida Statutes. |
1514 | (c) By December 1 of the year following the year in which |
1515 | the tornado occurred, the property appraiser shall notify the |
1516 | department of the total amount of reimbursements denied for |
1517 | which a petition with the value adjustment board has been filed. |
1518 | The department shall retain an amount equal to the total amount |
1519 | of claims for which petitions had been filed with the value |
1520 | adjustment board or $1 million, whichever is less. The retained |
1521 | amount shall be used for the purpose of paying those claims that |
1522 | were denied by the property appraiser but granted by a value |
1523 | adjustment board. The department shall distribute the remaining |
1524 | funds in accordance with the provisions of paragraph (1)(e) to |
1525 | those property owners whose applications for reimbursement were |
1526 | granted by the property appraiser. |
1527 | (d) The department may not pay claims for reimbursement |
1528 | from the retained funds until all appeals to the value |
1529 | adjustment board have become final. If reimbursements made under |
1530 | paragraph (1)(e) were reduced by the department, reimbursements |
1531 | granted by value adjustment boards shall be reduced by the same |
1532 | percentage. If the total adjusted reimbursements approved by |
1533 | value adjustment boards exceeds the amount retained by the |
1534 | department for paying these reimbursements, the department shall |
1535 | further reduce all reimbursement checks by a percentage |
1536 | sufficient to reduce total reimbursement payments to an amount |
1537 | equal to the amount retained. |
1538 | (3) Any person who knowingly and willfully gives false |
1539 | information for the purpose of claiming reimbursement under this |
1540 | section commits a misdemeanor of the first degree, punishable as |
1541 | provided in s. 775.082, Florida Statutes, or by a fine not |
1542 | exceeding $5,000, or both. |
1543 | Section 31. Reimbursement for sales taxes paid on mobile |
1544 | homes purchased to replace mobile homes damaged by a tornado.-- |
1545 | (1) If a mobile home is purchased to replace a mobile home |
1546 | that experienced major damage from a tornado that occurred on |
1547 | December 25, 2006, or February 2, 2007, and if the damaged |
1548 | mobile home was the permanent residence of a permanent resident |
1549 | of this state, the state sales tax paid on the purchase of the |
1550 | replacement mobile home shall be reimbursed in the following |
1551 | manner: |
1552 | (a) An application must be filed on or before October 1, |
1553 | 2007, by the owner with the property appraiser in the county |
1554 | where the damaged mobile home was located. Failure to file such |
1555 | application on or before October 1, 2007, constitutes a waiver |
1556 | of any claim for reimbursement under this section. The |
1557 | application must be filed in the manner and form prescribed by |
1558 | the property appraiser. |
1559 | (b) The application, attested to under oath, must identify |
1560 | the mobile home that experienced major damage from a tornado |
1561 | that occurred on December 25, 2006, or February 2, 2007, and the |
1562 | date the damage occurred. Documentation of major damage and a |
1563 | copy of the invoice for the replacement mobile home must |
1564 | accompany the application. Such documentation may include, but |
1565 | is not limited to, insurance information or information from the |
1566 | Federal Emergency Management Agency or the American Red Cross |
1567 | attesting to the major damage of the mobile home. |
1568 | (c) Upon receipt of the application, the property |
1569 | appraiser shall investigate the statements contained in the |
1570 | application to determine whether the applicant is entitled to |
1571 | reimbursement under this section. If the property appraiser |
1572 | determines that the applicant is entitled to reimbursement, the |
1573 | property appraiser shall calculate the reimbursement amount. The |
1574 | reimbursement shall be an amount equal to the state sales tax |
1575 | paid on the purchase price of the replacement mobile home, as |
1576 | determined by the tax tables of the Department of Revenue, which |
1577 | amount may not exceed $1,500. |
1578 | (d) The property appraiser shall compile a list of mobile |
1579 | home owners entitled to reimbursement under this section. The |
1580 | list shall be submitted to the Department of Revenue by November |
1581 | 1, 2007, through an electronic, web-based application provided |
1582 | by the department. |
1583 | (e) Upon receipt of the reimbursement lists from the |
1584 | property appraisers, the department shall disburse reimbursement |
1585 | checks from its Administrative Trust Fund in the amounts and to |
1586 | the persons indicated in the reimbursement lists received from |
1587 | the property appraisers. Before disbursing any reimbursement |
1588 | checks, the department shall determine the total amount of all |
1589 | reimbursement requests submitted by the property appraisers. If |
1590 | the total amount of reimbursements requested exceeds the amount |
1591 | available for that purpose, the department shall reduce all |
1592 | reimbursement checks by a percentage sufficient to reduce total |
1593 | reimbursement payments to an amount equal to the appropriation, |
1594 | less any amount retained pursuant to paragraph (2)(c). |
1595 | (f) As used in this section, the term: |
1596 | 1. "Major damage" means that a mobile home is more than |
1597 | 50-percent destroyed or that a mobile home cannot be inhabited |
1598 | and cannot be repaired for less than the amount of its value |
1599 | before the December 25, 2006, or February 2, 2007, tornado. |
1600 | 2. "Mobile home" means a mobile home as defined in s. |
1601 | 320.01(2)(a), Florida Statutes, a manufactured home as defined |
1602 | in s. 320.01(2)(b), Florida Statutes, or a trailer as defined in |
1603 | s. 320.08(10), Florida Statutes. |
1604 | 3. "Permanent residence" and "permanent resident" have the |
1605 | same meanings as provided in s. 196.012, Florida Statutes. |
1606 | (2)(a) The property appraiser shall notify the applicant |
1607 | by mail if the property appraiser determines that the applicant |
1608 | is not entitled to receive the reimbursement that he or she |
1609 | applied for under this section. Such notification shall be made |
1610 | on or before November 1, 2007. If an applicant's application for |
1611 | reimbursement is not fully granted, the applicant may file a |
1612 | petition with the value adjustment board for review of that |
1613 | decision. The petition must be filed with the value adjustment |
1614 | board on or before the 30th day after the mailing of the notice |
1615 | by the property appraiser. |
1616 | (b) The value adjustment board shall consider these |
1617 | petitions as expeditiously as possible at the same time the |
1618 | board considers denials of homestead exemptions pursuant to ss. |
1619 | 194.032 and 196.151, Florida Statutes. |
1620 | (c) By December 1, 2007, the property appraiser shall |
1621 | notify the department of the total amount of reimbursements |
1622 | denied for which a petition with the value adjustment board has |
1623 | been filed. The department shall retain an amount equal to the |
1624 | total amount of claims for which petitions had been filed with |
1625 | the value adjustment board, or $665,000, whichever is less. The |
1626 | retained amount shall be used for the purpose of paying claims |
1627 | that were denied by the property appraiser but granted by a |
1628 | value adjustment board. The department shall distribute the |
1629 | remaining funds in accordance with the provisions of paragraph |
1630 | (1)(e) to mobile home owners whose applications for |
1631 | reimbursement were granted by the property appraiser. |
1632 | (d) The department may not pay claims for reimbursement |
1633 | from the retained funds until all appeals to the value |
1634 | adjustment board have become final. If reimbursements made under |
1635 | paragraph (1)(e) were reduced by the department, reimbursements |
1636 | granted by value adjustment boards shall be reduced by the same |
1637 | percentage. If the total adjusted reimbursements approved by |
1638 | value adjustment boards exceed the amount retained by the |
1639 | department for paying such reimbursements, the department shall |
1640 | further reduce all reimbursement checks by a percentage |
1641 | sufficient to reduce total reimbursement payments to an amount |
1642 | equal to the amount retained. |
1643 | (3) Any person who claims reimbursement under section 30 |
1644 | of this act is not eligible for the reimbursement provided by |
1645 | this section. |
1646 | (4) Any person who knowingly and willfully gives false |
1647 | information for the purpose of claiming a reimbursement under |
1648 | this section commits a misdemeanor of the first degree, |
1649 | punishable as provided in s. 775.082, Florida Statutes, or by a |
1650 | fine not exceeding $5,000, or both. |
1651 | Section 32. The Department of Revenue shall forward all |
1652 | undeliverable reimbursement checks issued pursuant to sections |
1653 | 30 and 31 of this act to the certifying property appraiser for |
1654 | subsequent delivery attempts. |
1655 | Section 33. Notwithstanding the provisions of s. 216.301, |
1656 | Florida Statutes, and in accordance with s. 216.351, Florida |
1657 | Statutes, the Executive Office of the Governor shall, on July 1, |
1658 | 2007, certify forward all unexpended funds appropriated pursuant |
1659 | to this act. |
1660 | Section 34. It is the intent of the Legislature that |
1661 | payments made to residents under sections 30 and 31 of this act |
1662 | shall be considered disaster-relief assistance within the |
1663 | meaning of s. 139 of the Internal Revenue Code. |
1664 | Section 35. Section 212.095, Florida Statutes, is |
1665 | repealed. |
1666 | Section 36. The sum of $70,000 is appropriated from the |
1667 | General Revenue Fund to the Administrative Trust Fund of the |
1668 | Department of Revenue for the purpose of administering this act. |
1669 | Section 37. (1) The sum of $922,500 is appropriated from |
1670 | the General Revenue Fund to the Administrative Trust Fund of the |
1671 | Department of Revenue for purposes of paying a partial |
1672 | reimbursement of property taxes as provided in section 30 of |
1673 | this act. |
1674 | (2) The sum of $309,000 is appropriated from the General |
1675 | Revenue Fund to the Administrative Trust Fund of the Department |
1676 | of Revenue for the purposes of paying sales tax reimbursements |
1677 | as provided in section 31 of this act. |
1678 | Section 38. Except as otherwise expressly provided in this |
1679 | act, this act shall take effect July 1, 2007. |