Florida Senate - 2008 PROPOSED COMMITTEE SUBSTITUTE
Bill No. SB 2788
516968
593-06048A-08
Proposed Committee Substitute by the Committee on Finance and Tax
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A bill to be entitled
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An act relating to tax administration; amending s. 72.011,
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F.S.; revising the time for commencing actions to contest
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a tax matter; amending s. 125.0104, F.S.; revising the
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list of living quarters or accommodations that are subject
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to taxation; providing definitions; providing for taxation
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of regulated short-term products; providing that the
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occupancy of a timeshare resort and membership or
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transaction fee paid by a timeshare owner are not a
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privilege subject to taxation; providing that
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consideration paid for the purchase of a timeshare license
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in a timeshare plan is rent subject to taxation;
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authorizing the Department of Revenue to establish audit
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procedures and to access for delinquent taxes; requiring
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the person operating transient accommodations to
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separately state the tax charged on a receipt or other
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documentation; providing that persons facilitating the
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booking of reservations are not required to separately
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state tax amounts charged; requiring that such amounts be
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remitted as tax and classified as county funds; specifying
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that certain provisions of the act are clarifying and
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remedial in nature and are not a basis for assessments of
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tax or for refunds of tax for periods before the effective
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date of the act; amending s. 192.0105, F.S.; revising the
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list of tax-related forms that a taxpayer has a right to
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keep confidential; amending s. 196.192; providing that
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educational institutions owned by exempt entities are also
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exempt from ad valorem taxation; amending s. 201.02, F.S.;
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requiring a notation indicating a nonprofit's exemption
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from the documentary stamp tax; amending s. 202.125, F.S.;
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providing an exemption from the communications services
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tax for communications services used for a pari-mutuel
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permitholder's simulcasting and intertrack wagering
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activities; providing for retroactive application;
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amending ss. 212.03 and 212.0305, F.S.; revising the list
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of living quarters or sleeping or housekeeping
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accommodations that are subject to taxation; providing
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definitions; providing for taxation of regulated short-
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term products; providing that the occupancy of an
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accommodation of a timeshare resort and membership or
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transaction fee paid by a timeshare owner is not a
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privilege subject to taxation; providing that
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consideration paid for the purchase of a timeshare license
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in a timeshare plan is rent subject to taxation; requiring
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the person operating transient accommodations to
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separately state the tax charged on a receipt or other
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documentation; providing that persons facilitating the
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booking of reservations are not required to separately
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state tax amounts charged; requiring that such amounts be
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remitted as tax and classified as county funds; specifying
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that certain provisions of the act are clarifying and
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remedial in nature and are not a basis for assessments of
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tax or for refunds of tax for periods before the effective
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date of the act; amending s. 212.031, F.S.; conforming a
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cross-reference; amending s. 212.07, F.S.; conforming a
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cross-reference; providing penalties for knowingly failing
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to collect taxes due; amending s. 212.08, F.S.; revising
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provisions relating to the tax exemption for building
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materials used to rehabilitate real property in enterprise
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zones; providing an exemption from the sales and use tax
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for an aircraft that is temporarily used in this state;
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providing that proof of temporary usage may be shown by
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specific documentation; amending s. 212.12, F.S.; revising
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penalties for failing to report taxes due; amending s.
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212.18, F.S.; revising penalties for failing to register
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as a dealer; amending s. 213.015, F.S.; conforming a
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cross-reference; amending s. 213.053, F.S.; revising
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provisions relating to confidentiality; authorizing the
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Department of Revenue to send certain general information
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to taxpayers by electronic means; deleting a provision
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that allows the disclosure of certain information to the
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Chief Financial Officer; authorizing the department to
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provide taxpayer information to the Division of Hotels and
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Restaurants; providing an additional exception from the
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public-records exemption; authorizing the Department of
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Revenue to publish a list of delinquent taxpayers;
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authorizing the department to adopt rules; creating s.
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213.0532, F.S.; requiring financial institutions to enter
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into agreements with the department to conduct data
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matches to identify delinquent taxpayers; providing
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definitions; requiring the department to pay a fee to
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cover the cost to the institution; providing immunity from
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liability for certain actions by the institution;
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authorizing the department to institute civil actions;
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authorizing the department to adopt rules; amending s.
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213.25, F.S.; clarifying that the department's authority
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to reduce tax refunds or credits by the amount of other
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taxes owed applies to unemployment compensation taxes;
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amending s. 213.67, F.S.; revising the time for commencing
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actions to contest a tax levy; creating s. 213.691, F.S.;
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authorizing the Department of Revenue to issue or file
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integrated warrants and judgment lien certificates;
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creating s. 213.692, F.S.; authorizing the department to
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file a single consolidated tax warrant for multiple taxes
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due and to revoke a taxpayer's certificate of registration
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if the taxpayer owes any taxes to the state; requiring a
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cash deposit or other security for issuing a new
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certificate of registration; authorizing the department to
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adopt rules; authorizing emergency rules; creating s.
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213.758, F.S.; assigning tax liability when property is
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transferred; requiring a taxpayer who quits the business
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without benefit of a purchaser to make a final return and
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full payment within a specified period; providing for the
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Department of Legal Affairs to issue an injunction;
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specifying a transferee's liability for tax, interest, and
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penalties; authorizing the Department of Revenue to adopt
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rules; amending s. 220.193, F.S.; allowing a corporation
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that owns a partnership or limited liability company that
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produces and sells electricity from a new or expanded
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renewable energy facility to claim a renewable energy
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production credit; providing for proration among multiple
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owners; providing for retroactive application; amending s.
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220.21, F.S.; revising provisions relating to the
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electronic filing of corporate taxes; providing for
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retroactivity; amending s. 336.021, F.S.; revising the
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order for distributing the local option fuel tax revenues;
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amending s. 443.1215, F.S.; revising a cross-reference;
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amending s. 443.1316, F.S.; conforming provisions to
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changes made by the act; amending s. 443.141, F.S.;
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providing penalties for erroneous, incomplete, or
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insufficient unemployment compensation tax reports filed
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by employers; providing a statute of limitation on liens
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for the collection of unpaid unemployment taxes; amending
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s. 509.261, F.S.; authorizing the Division of Hotels and
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Restaurants to fine, suspend, or revoke a license for
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violating state tax laws; amending s. 624.509, F.S.;
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deleting the alternative salary tax credit calculation for
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mutual holding companies; repealing s. 213.054, F.S.,
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relating to a report naming persons who claim a deduction
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for the net earnings of an international banking facility;
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providing for retroactive application of specified
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provisions; providing effective dates.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Paragraph (a) of subsection (2) of section
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72.011, Florida Statutes, is amended to read:
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72.011 Jurisdiction of circuit courts in specific tax
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matters; administrative hearings and appeals; time for commencing
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action; parties; deposits.--
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(2)(a) An action may not be brought to contest an
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assessment of any tax, interest, or penalty assessed under a
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section or chapter specified in subsection (1) if the petition is
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postmarked or the action is filed more than 60 days after the
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date the assessment becomes final. An action may not be brought
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to contest a denial of refund of any tax, interest, or penalty
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paid under a section or chapter specified in subsection (1) if
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the petition is postmarked or the action is filed more than 60
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days after the date the denial becomes final.
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Section 2. Subsection (3) of section 125.0104, Florida
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Statutes, is amended to read:
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125.0104 Tourist development tax; procedure for levying;
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authorized uses; referendum; enforcement.--
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(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
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(a) It is declared to be the intent of the Legislature that
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every person who rents, leases, or lets for consideration any
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living quarters or accommodations in any hotel, apartment hotel,
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motel, resort motel, apartment, apartment motel, roominghouse,
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mobile home park, recreational vehicle park, or condominium, or
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timeshare resort for a term of 6 months or less is exercising a
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privilege which is subject to taxation under this section, unless
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such person rents, leases, or lets for consideration any living
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quarters or accommodations which are exempt according to the
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provisions of chapter 212.
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(b) As used in this section, the terms "consideration,"
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"rental," and "rents" mean the amount received by a person
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operating transient accommodations for the use or securing the
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use of any living quarters or sleeping or housekeeping
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accommodations in, from, or a part of, or in connection with any
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hotel, apartment house, roominghouse, timeshare resort, tourist
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or trailer camp, mobile home park, recreational vehicle park, or
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condominium. The term "person operating transient accommodations"
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means the person conducting the daily affairs of the physical
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facilities furnishing transient accommodations who is responsible
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for providing the services commonly associated with operating the
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facilities furnishing transient accommodations regardless of
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whether such commonly associated services are provided by third
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parties. The terms "consideration" and "rents" do not include
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payments received by unrelated persons for facilitating the
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booking of reservations for or on behalf of the lessees or
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licensees at hotels, apartment houses, roominghouses, timeshare
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resorts, tourist or trailer camps, mobile home parks,
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recreational vehicle parks, or condominiums in this state.
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"Unrelated person" means a person who is not in the same
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affiliated group of corporations pursuant to s. 1504 of the
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Internal Revenue Code of 1986, as amended.
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(c) Tax shall be due on the consideration paid for
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occupancy in the county pursuant to a regulated short-term
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product, as defined in chapter 721, or occupancy in the county
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pursuant to a product that would be deemed a regulated short-term
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product if the agreement to purchase the short-term right were
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executed in this state. Such tax shall be collected on the last
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day of occupancy within the county unless the consideration is
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applied to the purchase of a timeshare estate. Notwithstanding
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paragraphs (a) and (b), the occupancy of an accommodation of a
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timeshare resort pursuant to a timeshare plan, a multisite
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timeshare plan, or an exchange transaction in an exchange
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program, as defined in chapter 721, by the owner of a timeshare
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interest or such owner's guest, which guest is not paying
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monetary consideration to the owner or to a third party for the
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benefit of the owner, is not a privilege subject to taxation
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under this section. A membership or transaction fee paid by a
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timeshare owner which does not provide the timeshare owner with
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the right to occupy any specific timeshare unit but merely
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provides the timeshare owner with the opportunity to exchange a
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timeshare interest through an exchange program is a service
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charge and is not subject to taxation.
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(d) Consideration paid for the purchase of a timeshare
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license in a timeshare plan, as defined in chapter 721, is rent
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subject to taxation under this section.
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(e)(b) Subject to the provisions of this section, any county
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in this state may levy and impose a tourist development tax on the
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exercise within its boundaries of the taxable privilege described
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in paragraph (a), except that there shall be no additional levy
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under this section in any cities or towns presently imposing a
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municipal resort tax as authorized under chapter 67-930, Laws of
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Florida, and this section shall not in any way affect the powers
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and existence of any tourist development authority created pursuant
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to chapter 67-930, Laws of Florida. No county authorized to levy a
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convention development tax pursuant to s. 212.0305, or to s. 8 of
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chapter 84-324, Laws of Florida, shall be allowed to levy more than
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the 2-percent tax authorized by this section. A county may elect to
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levy and impose the tourist development tax in a subcounty special
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district of the county. However, if a county so elects to levy and
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impose the tax on a subcounty special district basis, the district
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shall embrace all or a significant contiguous portion of the
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county, and the county shall assist the Department of Revenue in
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identifying the rental units subject to tax in the district.
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(f)(c) The tourist development tax shall be levied,
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imposed, and set by the governing board of the county at a rate
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of 1 percent or 2 percent of each dollar and major fraction of
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each dollar of the total consideration charged for such lease or
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rental. When receipt of consideration is by way of property other
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than money, the tax shall be levied and imposed on the fair
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market value of such nonmonetary consideration.
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(g)(d) In addition to any 1-percent or 2-percent tax
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imposed under paragraph (f) (c), the governing board of the
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county may levy, impose, and set an additional 1 percent of each
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dollar above the tax rate set under paragraph (f) (c) by the
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extraordinary vote of the governing board for the purposes set
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forth in subsection (5) or by referendum approval by the
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registered electors within the county or subcounty special
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district. No county shall levy, impose, and set the tax
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authorized under this paragraph unless the county has imposed the
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1-percent or 2-percent tax authorized under paragraph (f) (c) for
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a minimum of 3 years prior to the effective date of the levy and
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imposition of the tax authorized by this paragraph. Revenues
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raised by the additional tax authorized under this paragraph
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shall not be used for debt service on or refinancing of existing
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facilities as specified in subparagraph (5)(a)1. unless approved
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by a resolution adopted by an extraordinary majority of the total
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membership of the governing board of the county. If the 1-percent
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or 2-percent tax authorized in paragraph (f) (c) is levied within
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a subcounty special taxing district, the additional tax
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authorized in this paragraph shall only be levied therein. The
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provisions of paragraphs (4)(a)-(d) shall not apply to the
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adoption of the additional tax authorized in this paragraph. The
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effective date of the levy and imposition of the tax authorized
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under this paragraph shall be the first day of the second month
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following approval of the ordinance by the governing board or the
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first day of any subsequent month as may be specified in the
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ordinance. A certified copy of such ordinance shall be furnished
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by the county to the Department of Revenue within 10 days after
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approval of such ordinance.
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(h)(e) The tourist development tax shall be in addition to
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any other tax imposed pursuant to chapter 212 and in addition to
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all other taxes and fees and the consideration for the rental or
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lease.
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(i)(f) The tourist development tax shall be charged by the
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person receiving the consideration for the lease or rental, and
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it shall be collected from the lessee, tenant, or customer at the
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time of payment of the consideration for such lease or rental.
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(j)(g) The person receiving the consideration for such
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rental or lease shall receive, account for, and remit the tax to
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the Department of Revenue at the time and in the manner provided
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for persons who collect and remit taxes under s. 212.03. The same
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duties and privileges imposed by chapter 212 upon dealers in
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tangible property, respecting the collection and remission of
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tax; the making of returns; the keeping of books, records, and
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accounts; and compliance with the rules of the Department of
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Revenue in the administration of that chapter shall apply to and
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be binding upon all persons who are subject to the provisions of
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this section. However, the Department of Revenue may authorize a
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quarterly return and payment when the tax remitted by the dealer
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for the preceding quarter did not exceed $25.
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(k)(h) The Department of Revenue shall keep records showing
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the amount of taxes collected, which records shall also include
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records disclosing the amount of taxes collected for and from
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each county in which the tax authorized by this section is
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applicable. These records shall be open for inspection during the
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regular office hours of the Department of Revenue, subject to the
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provisions of s. 213.053.
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(l)(i) Collections received by the Department of Revenue
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from the tax, less costs of administration of this section, shall
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be paid and returned monthly to the county which imposed the tax,
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for use by the county in accordance with the provisions of this
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section. They shall be placed in the county tourist development
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trust fund of the respective county, which shall be established
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by each county as a condition precedent to receipt of such funds.
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(m)(j) The Department of Revenue may is authorized to
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employ persons and incur other expenses for which funds are
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appropriated by the Legislature.
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(n)(k) The Department of Revenue shall adopt promulgate
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such rules and shall prescribe and publish such forms as may be
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necessary to effectuate the purposes of this section. The
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department may establish audit procedures to assess for
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delinquent taxes. The person operating transient accommodations
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shall state the tax separately from the rental charged on the
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receipt, invoice, or other documentation issued with respect to
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charges for transient accommodations. Persons facilitating the
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booking of reservations who are unrelated to the person operating
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the transient accommodations in which the reservation is booked
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are not required to separately state amounts charged on the
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receipt, invoice, or other documentation issued by the person
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facilitating the booking of the reservation. Any amounts
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specifically collected as a tax are county funds and must be
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remitted as tax.
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(o)(l) In addition to any other tax which is imposed
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pursuant to this section, a county may impose up to an additional
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1-percent tax on the exercise of the privilege described in
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paragraph (a) by majority vote of the governing board of the
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county in order to:
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1. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a professional
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sports franchise facility, or the acquisition, construction,
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reconstruction, or renovation of a retained spring training
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franchise facility, either publicly owned and operated, or
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publicly owned and operated by the owner of a professional sports
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franchise or other lessee with sufficient expertise or financial
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capability to operate such facility, and to pay the planning and
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design costs incurred prior to the issuance of such bonds.
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2. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a convention
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center, and to pay the planning and design costs incurred prior
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to the issuance of such bonds.
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3. Pay the operation and maintenance costs of a convention
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center for a period of up to 10 years. Only counties that have
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elected to levy the tax for the purposes authorized in
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subparagraph 2. may use the tax for the purposes enumerated in
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this subparagraph. Any county that elects to levy the tax for the
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purposes authorized in subparagraph 2. after July 1, 2000, may
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use the proceeds of the tax to pay the operation and maintenance
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costs of a convention center for the life of the bonds.
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4. Promote and advertise tourism in the State of Florida
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and nationally and internationally; however, if tax revenues are
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expended for an activity, service, venue, or event, the activity,
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service, venue, or event shall have as one of its main purposes
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the attraction of tourists as evidenced by the promotion of the
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activity, service, venue, or event to tourists.
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The provision of paragraph (e) (b) which prohibits any county
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authorized to levy a convention development tax pursuant to s.
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212.0305 from levying more than the 2-percent tax authorized by
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this section, and the provisions of paragraphs (4)(a)-(d), shall
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not apply to the additional tax authorized in this paragraph. The
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effective date of the levy and imposition of the tax authorized
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under this paragraph shall be the first day of the second month
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following approval of the ordinance by the governing board or the
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first day of any subsequent month as may be specified in the
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ordinance. A certified copy of such ordinance shall be furnished
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by the county to the Department of Revenue within 10 days after
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approval of such ordinance.
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(p)(m)1. In addition to any other tax which is imposed
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pursuant to this section, a high tourism impact county may impose
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an additional 1-percent tax on the exercise of the privilege
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described in paragraph (a) by extraordinary vote of the governing
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board of the county. The tax revenues received pursuant to this
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paragraph shall be used for one or more of the authorized uses
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pursuant to subsection (5).
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2. A county is considered to be a high tourism impact
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county after the Department of Revenue has certified to such
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county that the sales subject to the tax levied pursuant to this
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section exceeded $600 million during the previous calendar year,
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or were at least 18 percent of the county's total taxable sales
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under chapter 212 where the sales subject to the tax levied
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pursuant to this section were a minimum of $200 million, except
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that no county authorized to levy a convention development tax
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pursuant to s. 212.0305 shall be considered a high tourism impact
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county. Once a county qualifies as a high tourism impact county,
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it shall retain this designation for the period the tax is levied
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pursuant to this paragraph.
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3. The provisions of paragraphs (4)(a)-(d) shall not apply
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to the adoption of the additional tax authorized in this
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paragraph. The effective date of the levy and imposition of the
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tax authorized under this paragraph shall be the first day of the
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second month following approval of the ordinance by the governing
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board or the first day of any subsequent month as may be
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specified in the ordinance. A certified copy of such ordinance
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shall be furnished by the county to the Department of Revenue
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within 10 days after approval of such ordinance.
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(q)(n) In addition to any other tax that is imposed under
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this section, a county that has imposed the tax under paragraph
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(o) (l) may impose an additional tax that is no greater than 1
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percent on the exercise of the privilege described in paragraph
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(a) by a majority plus one vote of the membership of the board of
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county commissioners in order to:
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1. Pay the debt service on bonds issued to finance:
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a. The construction, reconstruction, or renovation of a
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facility either publicly owned and operated, or publicly owned
400
and operated by the owner of a professional sports franchise or
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other lessee with sufficient expertise or financial capability to
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operate such facility, and to pay the planning and design costs
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incurred prior to the issuance of such bonds for a new
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professional sports franchise as defined in s. 288.1162.
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b. The acquisition, construction, reconstruction, or
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renovation of a facility either publicly owned and operated, or
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publicly owned and operated by the owner of a professional sports
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franchise or other lessee with sufficient expertise or financial
409
capability to operate such facility, and to pay the planning and
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design costs incurred prior to the issuance of such bonds for a
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retained spring training franchise.
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2. Promote and advertise tourism in the State of Florida
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and nationally and internationally; however, if tax revenues are
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expended for an activity, service, venue, or event, the activity,
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service, venue, or event shall have as one of its main purposes
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the attraction of tourists as evidenced by the promotion of the
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activity, service, venue, or event to tourists.
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A county that imposes the tax authorized in this paragraph may
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not expend any ad valorem tax revenues for the acquisition,
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construction, reconstruction, or renovation of a facility for
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which tax revenues are used pursuant to subparagraph 1. The
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provision of paragraph (e) (b) which prohibits any county
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authorized to levy a convention development tax pursuant to s.
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212.0305 from levying more than the 2-percent tax authorized by
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this section shall not apply to the additional tax authorized by
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this paragraph in counties which levy convention development
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taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not
429
apply to the adoption of the additional tax authorized in this
430
paragraph. The effective date of the levy and imposition of the
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tax authorized under this paragraph is the first day of the
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second month following approval of the ordinance by the board of
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county commissioners or the first day of any subsequent month
434
specified in the ordinance. A certified copy of such ordinance
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shall be furnished by the county to the Department of Revenue
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within 10 days after approval of the ordinance.
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Section 3. The amendments made by this act to s. 125.0104,
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Florida Statutes, are intended as clarifying and remedial in
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nature and are not a basis for assessments of tax for periods
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before July 1, 2008, or for refunds of tax for periods before
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July 1, 2008.
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Section 4. Effective January 1, 2009, paragraph (a) of
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subsection (4) of section 192.0105, Florida Statutes, is amended
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to read:
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192.0105 Taxpayer rights.--There is created a Florida
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Taxpayer's Bill of Rights for property taxes and assessments to
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guarantee that the rights, privacy, and property of the taxpayers
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of this state are adequately safeguarded and protected during tax
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levy, assessment, collection, and enforcement processes
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administered under the revenue laws of this state. The Taxpayer's
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Bill of Rights compiles, in one document, brief but comprehensive
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statements that summarize the rights and obligations of the
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property appraisers, tax collectors, clerks of the court, local
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governing boards, the Department of Revenue, and taxpayers.
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Additional rights afforded to payors of taxes and assessments
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imposed under the revenue laws of this state are provided in s.
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213.015. The rights afforded taxpayers to assure that their
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privacy and property are safeguarded and protected during tax
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levy, assessment, and collection are available only insofar as
460
they are implemented in other parts of the Florida Statutes or
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rules of the Department of Revenue. The rights so guaranteed to
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state taxpayers in the Florida Statutes and the departmental
463
rules include:
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(4) THE RIGHT TO CONFIDENTIALITY.--
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(a) The right to have information kept confidential,
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including federal tax information, ad valorem tax returns, social
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security numbers, all financial records produced by the taxpayer,
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Form DR-219 Return for Transfers of Interest in Real Property,
469
returns required by s. 201.022 for documentary stamp tax
470
information, and sworn statements of gross income, copies of
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federal income tax returns for the prior year, wage and earnings
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statements (W-2 forms), and other documents (see ss. 192.105,
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193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
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Section 5. Section 196.192, Florida Statutes, is amended to
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read:
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196.192 Exemptions from ad valorem taxation.--Subject to
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the provisions of this chapter:
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(1) All property owned by an exempt entity, including an
479
educational institution, and used exclusively for exempt purposes
480
shall be totally exempt from ad valorem taxation.
481
(2) All property owned by an exempt entity, including an
482
educational institution, and used predominantly for exempt
483
purposes shall be exempted from ad valorem taxation to the extent
484
of the ratio that such predominant use bears to the nonexempt
485
use.
486
(3) All tangible personal property loaned or leased by a
487
natural person, by a trust holding property for a natural person,
488
or by an exempt entity to an exempt entity for public display or
489
exhibition on a recurrent schedule is exempt from ad valorem
490
taxation if the property is loaned or leased for no consideration
491
or for nominal consideration.
492
493
For purposes of this section, each use to which the property is
494
being put must be considered in granting an exemption from ad
495
valorem taxation, including any economic use in addition to any
496
physical use. For purposes of this section, property owned by a
497
limited liability company, the sole member of which is an exempt
498
entity, shall be treated as if the property were owned directly
499
by the exempt entity. This section does not apply in determining
500
the exemption for property owned by governmental units pursuant
501
to s. 196.199.
502
Section 6. Effective January 1, 2009, subsection (6) of
503
section 201.02, Florida Statutes, is amended to read:
504
201.02 Tax on deeds and other instruments relating to real
505
property or interests in real property.--
506
(6) Taxes imposed by this section shall not apply to any
507
assignment, transfer, or other disposition, or any document,
508
which arises out of a transfer of real property from a nonprofit
509
organization to the Board of Trustees of the Internal Improvement
510
Trust Fund, to any state agency, to any water management
511
district, or to any local government. For purposes of this
512
subsection, "nonprofit organization" means an organization whose
513
purpose is the preservation of natural resources and which is
514
exempt from federal income tax under s. 501(c)(3) of the Internal
515
Revenue Code. The following notation must be placed on the
516
document assigning, transferring, or otherwise disposing of the
517
property, adjacent to the official record stamp of the county, at
518
the time of its recording in the public records: "This document
519
is exempt from documentary stamp tax pursuant to s. 201.02(6),
520
F.S." The Department of Revenue shall provide a form, or a place
521
on an existing form, for the nonprofit organization to indicate
522
its exempt status.
523
Section 7. Effective upon this act becoming a law and
524
applicable to charges for communications services incurred on or
525
after October 1, 2001, subsection (5) is added to section
526
202.125, Florida Statutes, to read:
527
202.125 Sales of communications services; specified
528
exemptions.--
529
(5) The sale of communications services to a pari-mutuel
530
permitholder licensed under chapter 550 is exempt from the taxes
531
imposed or administered pursuant to ss. 202.12 and 202.19 if the
532
communications services are used for the permitholder's
533
simulcasting and intertrack wagering activities.
534
Section 8. Section 212.03, Florida Statutes, is amended to
535
read:
536
212.03 Transient rentals tax; rate, procedure, enforcement,
537
exemptions.--
538
(1) It is hereby declared to be the legislative intent that
539
every person is exercising a taxable privilege who engages in the
540
business of renting, leasing, letting, or granting a license to
541
use any living quarters or sleeping or housekeeping
542
accommodations in, from, or a part of, or in connection with any
543
hotel, apartment house, roominghouse, or tourist or trailer camp,
544
mobile home park, recreational vehicle park, condominium, or
545
timeshare resort. However, any person who rents, leases, lets, or
546
grants a license to others to use, occupy, or enter upon any
547
living quarters or sleeping or housekeeping accommodations in
548
apartment houses, roominghouses, tourist camps, or trailer camps,
549
mobile home park, recreational vehicle park, condominium, or
550
timeshare resort, and who exclusively enters into a bona fide
551
written agreement for continuous residence for longer than 6
552
months in duration at such property is not exercising a taxable
553
privilege. For the exercise of such taxable privilege, a tax is
554
hereby levied in an amount equal to 6 percent of and on the total
555
rental charged for such living quarters or sleeping or
556
housekeeping accommodations by the person charging or collecting
557
the rental. Such tax shall apply to hotels, apartment houses,
558
roominghouses, or tourist or trailer camps, mobile home parks,
559
recreational vehicle parks, condominiums, or timeshare resorts
560
whether or not these facilities have there is in connection with
561
any of the same any dining rooms, cafes, or other places where
562
meals or lunches are sold or served to guests.
563
(2) As used in this section, the terms "rent," "rental,"
564
"rentals," and "rental payments" mean the amount received by a
565
person operating transient accommodations for the use or securing
566
of any living quarters or sleeping or housekeeping accommodations
567
in, from, or a part of, or in connection with any hotel,
568
apartment house, roominghouse, mobile home park, recreational
569
vehicle park, condominium, timeshare resort, or tourist or
570
trailer camp. The phrase "person operating transient
571
accommodations" means the person conducting the daily affairs of
572
the physical facilities furnishing transient accommodations who
573
is responsible for providing the services commonly associated
574
with operating the facilities furnishing transient accommodations
575
regardless of whether such commonly associated services are
576
provided by third parties. The terms "consideration" and "rents"
577
do not include payments received by unrelated persons for
578
facilitating the booking of reservations for or on behalf of the
579
lessees or licensees at hotels, apartment houses, roominghouses,
580
mobile home parks, recreational vehicle parks, condominiums,
581
timeshare resorts, or tourist or trailer camps in this state.
582
"Unrelated person" means a person who is not in the same
583
affiliated group of corporations pursuant to s. 1504 of the
584
Internal Revenue Code of 1986, as amended.
585
(3) Tax shall be due on the consideration paid for
586
occupancy in this state pursuant to a regulated short-term
587
product, as defined in chapter 721, or occupancy in this state
588
pursuant to a product that would be deemed a regulated short-term
589
product if the agreement to purchase the short-term right was
590
executed in this state. Such tax shall be collected on the last
591
day of occupancy within the state unless such consideration is
592
applied to the purchase of a timeshare estate. Notwithstanding
593
subsections (1) and (2), the occupancy of an accommodation of a
594
timeshare resort pursuant to a timeshare plan, a multisite
595
timeshare plan, or an exchange transaction in an exchange
596
program, as defined in chapter 721, by the owner of a timeshare
597
interest or such owner's guest, which guest is not paying
598
monetary consideration to the owner or to a third party for the
599
benefit of the owner, is not a privilege subject to taxation
600
under this section. A membership or transaction fee paid by a
601
timeshare owner which does not provide the timeshare owner with
602
the right to occupy any specific timeshare unit but merely
603
provides the timeshare owner with the opportunity to exchange a
604
timeshare interest through an exchange program is a service
605
charge and not subject to tax.
606
(4) Consideration paid for the purchase of a timeshare
607
license in a timeshare plan, as defined in chapter 721, is rent
608
subject to tax under this section.
609
(5)(2) The tax provided for herein shall be in addition to
610
the total amount of the rental, shall be charged by the lessor or
611
person operating transient accommodations subject to the tax
612
under this chapter receiving the rent in and by said rental
613
arrangement to the lessee or person paying the rental, and shall
614
be due and payable at the time of the receipt of such rental
615
payment by the lessor or person operating transient
616
accommodations, as defined in this chapter, who receives said
617
rental or payment. The owner, lessor, or person operating
618
transient accommodations receiving the rent shall remit the tax
619
to the department on the amount of rent received at the times and
620
in the manner hereinafter provided for dealers to remit taxes
621
under this chapter. The same duties imposed by this chapter upon
622
dealers in tangible personal property respecting the collection
623
and remission of the tax; the making of returns; the keeping of
624
books, records, and accounts; and the compliance with the rules
625
and regulations of the department in the administration of this
626
chapter shall apply to and be binding upon all persons who manage
627
or operate hotels, apartment houses, roominghouses, tourist and
628
trailer camps, and the rental of condominium units, and to all
629
persons who collect or receive such rents on behalf of such owner
630
or lessor taxable under this chapter. The person operating
631
transient accommodations shall separately state the tax from the
632
rental charged on the receipt, invoice, or other documentation
633
issued with respect to charges for transient accommodations.
634
Persons facilitating the booking of reservations who are
635
unrelated to the person operating the transient accommodations in
636
which the reservation is booked are not required to separately
637
state amounts charged on the receipt, invoice, or other
638
documentation issued by the person facilitating the booking of
639
the reservation. Any amounts specifically collected as a tax are
640
state funds and must be remitted as tax.
641
(6)(3) When rentals are received by way of property, goods,
642
wares, merchandise, services, or other things of value, the tax
643
shall be at the rate of 6 percent of the value of the property,
644
goods, wares, merchandise, services, or other things of value.
645
(7)(4) The tax levied by this section shall not apply to,
646
be imposed upon, or collected from any person who shall have
647
entered into a bona fide written lease for longer than 6 months
648
in duration for continuous residence at any one hotel, apartment
649
house, roominghouse, tourist or trailer camp, or condominium, or
650
to any person who shall reside continuously longer than 6 months
651
at any one hotel, apartment house, roominghouse, tourist or
652
trailer camp, or condominium and shall have paid the tax levied
653
by this section for 6 months of residence in any one hotel,
654
roominghouse, apartment house, tourist or trailer camp, or
655
condominium. Notwithstanding other provisions of this chapter, no
656
tax shall be imposed upon rooms provided guests when there is no
657
consideration involved between the guest and the public lodging
658
establishment. Further, any person who, on the effective date of
659
this act, has resided continuously for 6 months at any one hotel,
660
apartment house, roominghouse, tourist or trailer camp, or
661
condominium, or, if less than 6 months, has paid the tax imposed
662
herein until he or she shall have resided continuously for 6
663
months, shall thereafter be exempt, so long as such person shall
664
continuously reside at such location. The Department of Revenue
665
shall have the power to reform the rental contract for the
666
purposes of this chapter if the rental payments are collected in
667
other than equal daily, weekly, or monthly amounts so as to
668
reflect the actual consideration to be paid in the future for the
669
right of occupancy during the first 6 months.
670
(8)(5) The tax imposed by this section shall constitute a
671
lien on the property of the lessee or rentee of any sleeping
672
accommodations in the same manner as and shall be collectible as
673
are liens authorized and imposed by ss. 713.68 and 713.69.
674
(9)(6) It is the legislative intent that every person is
675
engaging in a taxable privilege who leases or rents parking or
676
storage spaces for motor vehicles in parking lots or garages, who
677
leases or rents docking or storage spaces for boats in boat docks
678
or marinas, or who leases or rents tie-down or storage space for
679
aircraft at airports. For the exercise of this privilege, a tax
680
is hereby levied at the rate of 6 percent on the total rental
681
charged.
682
(10)(7)(a) Full-time students enrolled in an institution
683
offering postsecondary education and military personnel currently
684
on active duty who reside in the facilities described in
685
subsection (1) shall be exempt from the tax imposed by this
686
section. The department shall be empowered to determine what
687
shall be deemed acceptable proof of full-time enrollment. The
688
exemption contained in this subsection shall apply irrespective
689
of any other provisions of this section. The tax levied by this
690
section shall not apply to or be imposed upon or collected on the
691
basis of rentals to any person who resides in any building or
692
group of buildings intended primarily for lease or rent to
693
persons as their permanent or principal place of residence.
694
(b) It is the intent of the Legislature that this
695
subsection provide tax relief for persons who rent living
696
accommodations rather than own their homes, while still providing
697
a tax on the rental of lodging facilities that primarily serve
698
transient guests.
699
(c) The rental of facilities, as defined in s.
700
212.02(10)(f), which are intended primarily for rental as a
701
principal or permanent place of residence is exempt from the tax
702
imposed by this chapter. The rental of such facilities that
703
primarily serve transient guests is not exempt by this
704
subsection. In the application of this law, or in making any
705
determination against the exemption, the department shall
706
consider the facility as primarily serving transient guests
707
unless the facility owner makes a verified declaration on a form
708
prescribed by the department that more than half of the total
709
rental units available are occupied by tenants who have a
710
continuous residence in excess of 3 months. The owner of a
711
facility declared to be exempt by this paragraph must make a
712
determination of the taxable status of the facility at the end of
713
the owner's accounting year using any consecutive 3-month period
714
at least one month of which is in the accounting year. The owner
715
must use a selected consecutive 3-month period during each annual
716
redetermination. In the event that an exempt facility no longer
717
qualifies for exemption by this paragraph, the owner must notify
718
the department on a form prescribed by the department by the 20th
719
day of the first month of the owner's next succeeding accounting
720
year that the facility no longer qualifies for such exemption.
721
The tax levied by this section shall apply to the rental of
722
facilities that no longer qualify for exemption under this
723
paragraph beginning the first day of the owner's next succeeding
724
accounting year. The provisions of this paragraph do not apply to
725
mobile home lots regulated under chapter 723.
726
(d) The rental of living accommodations in migrant labor
727
camps is not taxable under this section. "Migrant labor camps"
728
are defined as one or more buildings or structures, tents,
729
trailers, or vehicles, or any portion thereof, together with the
730
land appertaining thereto, established, operated, or used as
731
living quarters for seasonal, temporary, or migrant workers.
732
Section 9. Subsection (3) of section 212.0305, Florida
733
Statutes, is amended to read:
734
212.0305 Convention development taxes; intent;
735
administration; authorization; use of proceeds.--
736
(3) APPLICATION; ADMINISTRATION; PENALTIES.--
737
(a) The convention development tax on transient rentals
738
imposed by the governing body of any county authorized to so levy
739
shall apply to the amount of any payment made by any person to
740
rent, lease, or use for a period of 6 months or less any living
741
quarters or accommodations in a hotel, apartment hotel, motel,
742
resort motel, apartment, apartment motel, roominghouse, timeshare
743
resort, tourist or trailer camp, mobile home park, recreational
744
vehicle park, or condominium. When receipt of consideration is by
745
way of property other than money, the tax shall be levied and
746
imposed on the fair market value of such nonmonetary
747
consideration. Any payment made by a person to rent, lease, or
748
use any living quarters or accommodations which are exempt from
749
the tax imposed under s. 212.03 shall likewise be exempt from any
750
tax imposed under this section.
751
(b) As used in this section, the terms "payment" and
752
"consideration" mean the amount received by a person operating
753
transient accommodations for the use or securing the use of any
754
living quarters or sleeping or housekeeping accommodations in,
755
from, or a part of, or in connection with any hotel, apartment
756
house, roominghouse, timeshare resort, or tourist or trailer
757
camp. The phrase "person operating transient accommodations"
758
means the person conducting the daily affairs of the physical
759
facilities furnishing transient accommodations who is responsible
760
for providing the services commonly associated with operating the
761
facilities furnishing transient accommodations regardless of
762
whether such commonly associated services are provided by third
763
parties. The terms "consideration" and "rents" do not include
764
payments received by unrelated persons for facilitating the
765
booking of reservations for or on behalf of the lessees or
766
licensees at hotels, apartment houses, roominghouses, mobile home
767
parks, recreational vehicle parks, condominiums, timeshare
768
resorts, or tourist or trailer camps in this state. "Unrelated
769
person" means a person who is not in the same affiliated group of
770
corporations pursuant to s. 1504 of the Internal Revenue Code of
771
1986, as amended.
772
(c) Tax shall be due on the consideration paid for
773
occupancy in the county pursuant to a regulated short-term
774
product, as defined in chapter 721, or occupancy in the county
775
pursuant to a product that would be deemed a regulated short-term
776
product if the agreement to purchase the short-term right was
777
executed in this state. Such tax shall be collected on the last
778
day of occupancy within the county unless such consideration is
779
applied to the purchase of a timeshare estate. Notwithstanding
780
the provisions of paragraph (b), the occupancy of an
781
accommodation of a timeshare resort pursuant to a timeshare plan,
782
a multisite timeshare plan, or an exchange transaction in an
783
exchange program, as defined in chapter 721, by the owner of a
784
timeshare interest or such owner's guest, which guest is not
785
paying monetary consideration to the owner or to a third party
786
for the benefit of the owner, is not a privilege subject to
787
taxation under this section. A membership or transaction fee paid
788
by a timeshare owner which does not provide the timeshare owner
789
with the right to occupy any specific timeshare unit but merely
790
provides the timeshare owner with the opportunity to exchange a
791
timeshare interest through an exchange program is a service
792
charge and not subject to tax.
793
(d) Consideration paid for the purchase of a timeshare
794
license in a timeshare plan, as defined in chapter 721, is rent
795
subject to tax under this section.
796
(e)(b) The tax shall be charged by the person receiving the
797
consideration for the lease or rental, and the tax shall be
798
collected from the lessee, tenant, or customer at the time of
799
payment of the consideration for such lease or rental. The person
800
operating transient accommodations shall separately state the tax
801
from the rental charged on the receipt, invoice, or other
802
documentation issued with respect to charges for transient
803
accommodations. Persons facilitating the booking of reservations
804
who are unrelated to the person operating the transient
805
accommodations in which the reservation is booked are not
806
required to separately state amounts charged on the receipt,
807
invoice, or other documentation issued by the person facilitating
808
the booking of the reservation. Any amounts specifically
809
collected as a tax are county funds and must be remitted as tax.
810
(f)(c) The person receiving the consideration for such
811
rental or lease shall receive, account for, and remit the tax to
812
the department at the time and in the manner provided for persons
813
who collect and remit taxes under s. 212.03. The same duties and
814
privileges imposed by this chapter upon dealers in tangible
815
property respecting the collection and remission of tax; the
816
making of returns; the keeping of books, records, and accounts;
817
and compliance with the rules of the department in the
818
administration of this chapter apply to and are binding upon all
819
persons who are subject to the provisions of this section.
820
However, the department may authorize a quarterly return and
821
payment when the tax remitted by the dealer for the preceding
822
quarter did not exceed $25.
823
(g)(d) The department shall keep records showing the amount
824
of taxes collected, which records shall disclose the taxes
825
collected from each county in which a local government resort tax
826
is levied. These records shall be subject to the provisions of s.
827
213.053 and are confidential and exempt from the provisions of s.
828
119.07(1).
829
(h)(e) The collections received by the department from the
830
tax, less costs of administration, shall be paid and returned
831
monthly to the county which imposed the tax, for use by the
832
county as provided in this section. Such receipts shall be placed
833
in a specific trust fund or funds created by the county.
834
(i)(f) The department shall adopt promulgate such rules and
835
shall prescribe and publish such forms as may be necessary to
836
effectuate the purposes of this section. The department is
837
authorized to establish audit procedures and to assess for
838
delinquent taxes.
839
(j)(g) The estimated tax provisions contained in s. 212.11
840
do not apply to the administration of any tax levied under this
841
section.
842
(k)(h) Any person taxable under this section who, either by
843
himself or herself or through the person's agents or employees,
844
fails or refuses to charge and collect the taxes herein provided
845
from the person paying any rental or lease is, in addition to
846
being personally liable for the payment of the tax, guilty of a
847
misdemeanor of the first degree, punishable as provided in s.
848
775.082 or s. 775.083.
849
(l)(i) A No person may not shall advertise or hold out to
850
the public in any manner, directly or indirectly, that he or she
851
will absorb all or any part of the tax; that he or she will
852
relieve the person paying the rental of the payment of all or any
853
part of the tax; or that the tax will not be added to the rental
854
or lease consideration or, if added, that the tax or any part
855
thereof will be refunded or refused, either directly or
856
indirectly, by any method whatsoever. Any person who willfully
857
violates any provision of this paragraph is guilty of a
858
misdemeanor of the first degree, punishable as provided in s.
859
775.082 or s. 775.083.
860
(m)(j) The tax shall constitute a lien on the property of
861
the lessee, customer, or tenant in the same manner as, and shall
862
be collectible as are, liens authorized and imposed by ss.
863
713.67, 713.68, and 713.69.
864
(n)(k) Any tax levied pursuant to this section shall be in
865
addition to any other tax imposed pursuant to this chapter and in
866
addition to all other taxes and fees and the consideration for
867
the rental or lease.
868
(o)(l) The department shall administer the taxes levied
869
herein as increases in the rate of the tax authorized in s.
870
125.0104. The department shall collect and enforce the provisions
871
of this section and s. 125.0104 in conjunction with each other in
872
those counties authorized to levy the taxes authorized herein.
873
The department shall distribute the proceeds received from the
874
taxes levied pursuant to this section and s. 125.0104 in
875
proportion to the rates of the taxes authorized to the
876
appropriate trust funds as provided by law. In the event of
877
underpayment of the total amount due by a taxpayer pursuant to
878
this section and s. 125.0104, the department shall distribute the
879
amount received in proportion to the rates of the taxes
880
authorized to the appropriate trust funds as provided by law and
881
the penalties and interest due on both of said taxes shall be
882
applicable.
883
Section 10. The amendments made by this act to ss. 212.03
884
and 212.0305, Florida Statutes, are intended as clarifying and
885
remedial in nature and are not a basis for assessments of tax for
886
periods before July 1, 2008, or for refunds of tax for periods
887
before July 1, 2008.
888
Section 11. Paragraph (a) of subsection (1) of section
889
212.031, Florida Statutes, is amended to read:
890
212.031 Tax on rental or license fee for use of real
891
property.--
892
(1)(a) It is declared to be the legislative intent that
893
every person is exercising a taxable privilege who engages in the
894
business of renting, leasing, letting, or granting a license for
895
the use of any real property unless such property is:
896
1. Assessed as agricultural property under s. 193.461.
897
2. Used exclusively as dwelling units.
898
3. Property subject to tax on parking, docking, or storage
899
spaces under s. 212.03(9) s. 212.03(6).
900
4. Recreational property or the common elements of a
901
condominium when subject to a lease between the developer or
902
owner thereof and the condominium association in its own right or
903
as agent for the owners of individual condominium units or the
904
owners of individual condominium units. However, only the lease
905
payments on such property shall be exempt from the tax imposed by
906
this chapter, and any other use made by the owner or the
907
condominium association shall be fully taxable under this
908
chapter.
909
5. A public or private street or right-of-way and poles,
910
conduits, fixtures, and similar improvements located on such
911
streets or rights-of-way, occupied or used by a utility or
912
provider of communications services, as defined by s. 202.11, for
913
utility or communications or television purposes. For purposes of
914
this subparagraph, the term "utility" means any person providing
915
utility services as defined in s. 203.012. This exception also
916
applies to property, wherever located, on which the following are
917
placed: towers, antennas, cables, accessory structures, or
918
equipment, not including switching equipment, used in the
919
provision of mobile communications services as defined in s.
920
202.11. For purposes of this chapter, towers used in the
921
provision of mobile communications services, as defined in s.
922
202.11, are considered to be fixtures.
923
6. A public street or road which is used for transportation
924
purposes.
925
7. Property used at an airport exclusively for the purpose
926
of aircraft landing or aircraft taxiing or property used by an
927
airline for the purpose of loading or unloading passengers or
928
property onto or from aircraft or for fueling aircraft.
929
8.a. Property used at a port authority, as defined in s.
930
315.02(2), exclusively for the purpose of oceangoing vessels or
931
tugs docking, or such vessels mooring on property used by a port
932
authority for the purpose of loading or unloading passengers or
933
cargo onto or from such a vessel, or property used at a port
934
authority for fueling such vessels, or to the extent that the
935
amount paid for the use of any property at the port is based on
936
the charge for the amount of tonnage actually imported or
937
exported through the port by a tenant.
938
b. The amount charged for the use of any property at the
939
port in excess of the amount charged for tonnage actually
940
imported or exported shall remain subject to tax except as
941
provided in sub-subparagraph a.
942
9. Property used as an integral part of the performance of
943
qualified production services. As used in this subparagraph, the
944
term "qualified production services" means any activity or
945
service performed directly in connection with the production of a
946
qualified motion picture, as defined in s. 212.06(1)(b), and
947
includes:
948
a. Photography, sound and recording, casting, location
949
managing and scouting, shooting, creation of special and optical
950
effects, animation, adaptation (language, media, electronic, or
951
otherwise), technological modifications, computer graphics, set
952
and stage support (such as electricians, lighting designers and
953
operators, greensmen, prop managers and assistants, and grips),
954
wardrobe (design, preparation, and management), hair and makeup
955
(design, production, and application), performing (such as
956
acting, dancing, and playing), designing and executing stunts,
957
coaching, consulting, writing, scoring, composing,
958
choreographing, script supervising, directing, producing,
959
transmitting dailies, dubbing, mixing, editing, cutting, looping,
960
printing, processing, duplicating, storing, and distributing;
961
b. The design, planning, engineering, construction,
962
alteration, repair, and maintenance of real or personal property
963
including stages, sets, props, models, paintings, and facilities
964
principally required for the performance of those services listed
965
in sub-subparagraph a.; and
966
c. Property management services directly related to
967
property used in connection with the services described in sub-
968
subparagraphs a. and b.
969
970
This exemption will inure to the taxpayer upon presentation of
971
the certificate of exemption issued to the taxpayer under the
972
provisions of s. 288.1258.
973
10. Leased, subleased, licensed, or rented to a person
974
providing food and drink concessionaire services within the
975
premises of a convention hall, exhibition hall, auditorium,
976
stadium, theater, arena, civic center, performing arts center,
977
publicly owned recreational facility, or any business operated
978
under a permit issued pursuant to chapter 550. A person providing
979
retail concessionaire services involving the sale of food and
980
drink or other tangible personal property within the premises of
981
an airport shall be subject to tax on the rental of real property
982
used for that purpose, but shall not be subject to the tax on any
983
license to use the property. For purposes of this subparagraph,
984
the term "sale" shall not include the leasing of tangible
985
personal property.
986
11. Property occupied pursuant to an instrument calling for
987
payments which the department has declared, in a Technical
988
Assistance Advisement issued on or before March 15, 1993, to be
989
nontaxable pursuant to rule 12A-1.070(19)(c), Florida
990
Administrative Code; provided that this subparagraph shall only
991
apply to property occupied by the same person before and after
992
the execution of the subject instrument and only to those
993
payments made pursuant to such instrument, exclusive of renewals
994
and extensions thereof occurring after March 15, 1993.
995
12. Rented, leased, subleased, or licensed to a
996
concessionaire by a convention hall, exhibition hall, auditorium,
997
stadium, theater, arena, civic center, performing arts center, or
998
publicly owned recreational facility, during an event at the
999
facility, to be used by the concessionaire to sell souvenirs,
1000
novelties, or other event-related products. This subparagraph
1001
applies only to that portion of the rental, lease, or license
1002
payment which is based on a percentage of sales and not based on
1003
a fixed price. This subparagraph is repealed July 1, 2009.
1004
13. Property used or occupied predominantly for space
1005
flight business purposes. As used in this subparagraph, "space
1006
flight business" means the manufacturing, processing, or assembly
1007
of a space facility, space propulsion system, space vehicle,
1008
satellite, or station of any kind possessing the capacity for
1009
space flight, as defined by s. 212.02(23), or components thereof,
1010
and also means the following activities supporting space flight:
1011
vehicle launch activities, flight operations, ground control or
1012
ground support, and all administrative activities directly
1013
related thereto. Property shall be deemed to be used or occupied
1014
predominantly for space flight business purposes if more than 50
1015
percent of the property, or improvements thereon, is used for one
1016
or more space flight business purposes. Possession by a landlord,
1017
lessor, or licensor of a signed written statement from the
1018
tenant, lessee, or licensee claiming the exemption shall relieve
1019
the landlord, lessor, or licensor from the responsibility of
1020
collecting the tax, and the department shall look solely to the
1021
tenant, lessee, or licensee for recovery of such tax if it
1022
determines that the exemption was not applicable.
1023
Section 12. Paragraph (b) of subsection (1) and subsection
1024
(3) of section 212.07, Florida Statutes, are amended to read:
1025
212.07 Sales, storage, use tax; tax added to purchase
1026
price; dealer not to absorb; liability of purchasers who cannot
1027
prove payment of the tax; penalties; general exemptions.--
1028
(1)
1029
(b) A resale must be in strict compliance with s. 212.18
1030
and the rules and regulations, and any dealer who makes a sale
1031
for resale which is not in strict compliance with s. 212.18 and
1032
the rules and regulations shall himself or herself be liable for
1033
and pay the tax. Any dealer who makes a sale for resale shall
1034
document the exempt nature of the transaction, as established by
1035
rules promulgated by the department, by retaining a copy of the
1036
purchaser's resale certificate. In lieu of maintaining a copy of
1037
the certificate, a dealer may document, prior to the time of
1038
sale, an authorization number provided telephonically or
1039
electronically by the department, or by such other means
1040
established by rule of the department. The dealer may rely on a
1041
resale certificate issued pursuant to s. 212.18(3)(d) s.
1042
212.18(3)(c), valid at the time of receipt from the purchaser,
1043
without seeking annual verification of the resale certificate if
1044
the dealer makes recurring sales to a purchaser in the normal
1045
course of business on a continual basis. For purposes of this
1046
paragraph, "recurring sales to a purchaser in the normal course
1047
of business" refers to a sale in which the dealer extends credit
1048
to the purchaser and records the debt as an account receivable,
1049
or in which the dealer sells to a purchaser who has an
1050
established cash or C.O.D. account, similar to an open credit
1051
account. For purposes of this paragraph, purchases are made from
1052
a selling dealer on a continual basis if the selling dealer
1053
makes, in the normal course of business, sales to the purchaser
1054
no less frequently than once in every 12-month period. A dealer
1055
may, through the informal protest provided for in s. 213.21 and
1056
the rules of the Department of Revenue, provide the department
1057
with evidence of the exempt status of a sale. Consumer
1058
certificates of exemption executed by those exempt entities that
1059
were registered with the department at the time of sale, resale
1060
certificates provided by purchasers who were active dealers at
1061
the time of sale, and verification by the department of a
1062
purchaser's active dealer status at the time of sale in lieu of a
1063
resale certificate shall be accepted by the department when
1064
submitted during the protest period, but may not be accepted in
1065
any proceeding under chapter 120 or any circuit court action
1066
instituted under chapter 72.
1067
(3)(a) A Any dealer who fails, neglects, or refuses to
1068
collect the tax or fees imposed under this chapter herein
1069
provided, either by himself or herself or through the dealer's
1070
agents or employees, is, in addition to the penalty of being
1071
liable for and paying the tax or fees himself or herself, commits
1072
guilty of a misdemeanor of the first degree, punishable as
1073
provided in s. 775.082 or s. 775.083.
1074
(b) A dealer who willfully fails to collect the tax or fees
1075
imposed under this chapter after the department provides notice
1076
of the duty to collect the tax or fees shall, in addition to
1077
being liable for and paying the tax or fees and for any other
1078
penalties provided by law, be liable for a specific penalty of
1079
100 percent of any uncollected tax or fees and, upon conviction,
1080
for fine and punishment as provided in s. 775.082, s. 775.083, or
1081
s. 775.084:
1082
1. If the total amount of uncollected taxes or fees is less
1083
than $300, the first offense is a misdemeanor of the second
1084
degree, the second offense is a misdemeanor of the first degree,
1085
and the third and all subsequent offenses are felonies of the
1086
third degree.
1087
2. If the total amount of the uncollected taxes or fees is
1088
$300 or more but less than $20,000, the offense is a felony of
1089
the third degree.
1090
3. If the total amount of the uncollected taxes or fees is
1091
$20,000 or more but less than $100,000, the offense is a felony
1092
of the second degree.
1093
4. If the total amount of the uncollected taxes or fees is
1094
$100,000 or more, the offense is a felony of the first degree.
1095
(c) For the purposes of this subsection, "willful" means a
1096
voluntary, intentional violation of a known legal duty.
1097
(d) The department shall give written notice of the duty to
1098
collect taxes or fees to the dealer by personal service; or by
1099
sending notice to the dealer by registered mail, to the dealer's
1100
last known address; or by both personal service and mailing.
1101
Section 13. Paragraph (g) of subsection (5) of section
1102
212.08, Florida Statutes, is amended, and paragraph (ggg) is
1103
added to subsection (7) of that section, to read:
1104
212.08 Sales, rental, use, consumption, distribution, and
1105
storage tax; specified exemptions.--The sale at retail, the
1106
rental, the use, the consumption, the distribution, and the
1107
storage to be used or consumed in this state of the following are
1108
hereby specifically exempt from the tax imposed by this chapter.
1109
(5) EXEMPTIONS; ACCOUNT OF USE.--
1110
(g) Building materials used in the rehabilitation of real
1111
property located in an enterprise zone.--
1112
1. Building materials used in the rehabilitation of real
1113
property located in an enterprise zone are shall be exempt from
1114
the tax imposed by this chapter upon an affirmative showing to
1115
the satisfaction of the department that the items have been used
1116
for the rehabilitation of real property located in an enterprise
1117
zone. Except as provided in subparagraph 2., this exemption
1118
inures to the owner, lessee, or lessor at the time of the
1119
rehabilitated real property located in an enterprise zone is
1120
rehabilitated, but only through a refund of previously paid
1121
taxes. To receive a refund pursuant to this paragraph, the owner,
1122
lessee, or lessor of the rehabilitated real property located in
1123
an enterprise zone must file an application under oath with the
1124
governing body or enterprise zone development agency having
1125
jurisdiction over the enterprise zone where the business is
1126
located, as applicable. A single application for refund may be
1127
submitted for multiple, contiguous parcels that were parts of a
1128
single parcel that was divided as part of the rehabilitation of
1129
the property. All other requirements of this paragraph apply to
1130
each parcel on an individual basis. The application must include,
1131
which includes:
1132
a. The name and address of the person claiming the refund.
1133
b. An address and assessment roll parcel number of the
1134
rehabilitated real property in an enterprise zone for which a
1135
refund of previously paid taxes is being sought.
1136
c. A description of the improvements made to accomplish the
1137
rehabilitation of the real property.
1138
d. A copy of a valid the building permit issued by the
1139
county or municipal building department for the rehabilitation of
1140
the real property.
1141
e. A sworn statement, under the penalty of perjury, from
1142
the general contractor, licensed in this state, with whom the
1143
applicant contracted to make the improvements necessary to
1144
rehabilitate accomplish the rehabilitation of the real property,
1145
which statement lists the building materials used in the
1146
rehabilitation of the real property, the actual cost of the
1147
building materials, and the amount of sales tax paid in this
1148
state on the building materials. If In the event that a general
1149
contractor has not been used, the applicant shall provide the
1150
this information in a sworn statement, under the penalty of
1151
perjury. Copies of the invoices which evidence the purchase of
1152
the building materials used in the such rehabilitation and the
1153
payment of sales tax on the building materials shall be attached
1154
to the sworn statement provided by the general contractor or by
1155
the applicant. Unless the actual cost of building materials used
1156
in the rehabilitation of real property and the payment of sales
1157
taxes due are thereon is documented by a general contractor or by
1158
the applicant in this manner, the cost of such building materials
1159
shall be an amount equal to 40 percent of the increase in
1160
assessed value for ad valorem tax purposes.
1161
f. The identifying number assigned pursuant to s. 290.0065
1162
to the enterprise zone in which the rehabilitated real property
1163
is located.
1164
g. A certification by the local building code inspector
1165
that the improvements necessary for rehabilitating to accomplish
1166
the rehabilitation of the real property are substantially
1167
completed.
1168
h. Whether the business is a small business as defined by
1169
s. 288.703(1).
1170
i. If applicable, the name and address of each permanent
1171
employee of the business, including, for each employee who is a
1172
resident of an enterprise zone, the identifying number assigned
1173
pursuant to s. 290.0065 to the enterprise zone in which the
1174
employee resides.
1175
2. This exemption inures to a municipality city, county,
1176
other governmental unit or agency, or nonprofit community-based
1177
organization through a refund of previously paid taxes if the
1178
building materials used in the rehabilitation of real property
1179
located in an enterprise zone are paid for from the funds of a
1180
community development block grant, State Housing Initiatives
1181
Partnership Program, or similar grant or loan program. To receive
1182
a refund of previously paid taxes pursuant to this paragraph, a
1183
municipality city, county, other governmental unit or agency, or
1184
nonprofit community-based organization must file an application
1185
that which includes the same information required to be provided
1186
in subparagraph 1. by an owner, lessee, or lessor of
1187
rehabilitated real property. In addition, the application must
1188
include a sworn statement signed by the chief executive officer
1189
of the municipality city, county, other governmental unit or
1190
agency, or nonprofit community-based organization seeking a
1191
refund which states that the building materials for which a
1192
refund is sought were paid for from the funds of a community
1193
development block grant, State Housing Initiatives Partnership
1194
Program, or similar grant or loan program.
1195
3. Within 10 working days after receipt of an application,
1196
the governing body or enterprise zone development agency shall
1197
review the application to determine if it contains all the
1198
information required under pursuant to subparagraph 1. or
1199
subparagraph 2. and meets the criteria set out in this paragraph.
1200
The governing body or agency shall certify all applications that
1201
contain the required information required pursuant to
1202
subparagraph 1. or subparagraph 2. and meet the criteria set out
1203
in this paragraph as eligible to receive a refund. If applicable,
1204
the governing body or agency shall also certify that if 20
1205
percent of the employees of the business are residents of an
1206
enterprise zone, excluding temporary and part-time employees. The
1207
certification must shall be in writing, and a copy of the
1208
certification shall be transmitted to the executive director of
1209
the department of Revenue. The applicant is shall be responsible
1210
for forwarding a certified application to the department within
1211
the time specified in subparagraph 4.
1212
4. An application for a refund pursuant to this paragraph
1213
must be submitted to the department within 6 months after the
1214
rehabilitation of the property is deemed to be substantially
1215
completed by the local building code inspector or by September 1
1216
after the rehabilitated property is first subject to assessment.
1217
5. Only Not more than one exemption through a refund of
1218
previously paid taxes for the rehabilitation of real property is
1219
allowed shall be permitted for any single parcel of property
1220
unless there is a change in ownership, a new lessor, or a new
1221
lessee of the real property. A No refund may not shall be granted
1222
pursuant to this paragraph unless the amount to be refunded
1223
exceeds $500. The No refund may not granted pursuant to this
1224
paragraph shall exceed the lesser of 97 percent of the Florida
1225
sales or use tax paid on the cost of the building materials used
1226
in the rehabilitation of the real property as determined pursuant
1227
to sub-subparagraph 1.e. or $5,000, or, if at least no less than
1228
20 percent of the employees of the business are residents of an
1229
enterprise zone, excluding temporary and part-time employees, the
1230
amount of refund may granted pursuant to this paragraph shall not
1231
exceed the lesser of 97 percent of the sales tax paid on the cost
1232
of such building materials or $10,000. A refund approved pursuant
1233
to this paragraph must shall be made within 30 days after of
1234
formal approval by the department of the application for the
1235
refund. This subparagraph shall apply retroactively to July 1,
1236
2005.
1237
6. The department shall adopt rules governing the manner
1238
and form of refund applications and may establish guidelines as
1239
to the requisites for an affirmative showing of qualification for
1240
exemption under this paragraph.
1241
7. The department shall deduct an amount equal to 10
1242
percent of each refund granted under the provisions of this
1243
paragraph from the amount transferred into the Local Government
1244
Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for
1245
the county area in which the rehabilitated real property is
1246
located and shall transfer that amount to the General Revenue
1247
Fund.
1248
8. For the purposes of the exemption provided in this
1249
paragraph:
1250
a. "Building materials" means tangible personal property
1251
that which becomes a component part of improvements to real
1252
property.
1253
b. "Real property" has the same meaning as in s. 192.001
1254
provided in s. 192.001(12).
1255
c. "Rehabilitation of real property" means the
1256
reconstruction, renovation, restoration, rehabilitation,
1257
construction, or expansion of improvements to real property.
1258
d. "Substantially completed" has the same meaning as
1259
provided in s. 192.042(1).
1260
9. This paragraph expires on the date specified in s.
1261
290.016 for the expiration of the Florida Enterprise Zone Act.
1262
(7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
1263
entity by this chapter do not inure to any transaction that is
1264
otherwise taxable under this chapter when payment is made by a
1265
representative or employee of the entity by any means, including,
1266
but not limited to, cash, check, or credit card, even when that
1267
representative or employee is subsequently reimbursed by the
1268
entity. In addition, exemptions provided to any entity by this
1269
subsection do not inure to any transaction that is otherwise
1270
taxable under this chapter unless the entity has obtained a sales
1271
tax exemption certificate from the department or the entity
1272
obtains or provides other documentation as required by the
1273
department. Eligible purchases or leases made with such a
1274
certificate must be in strict compliance with this subsection and
1275
departmental rules, and any person who makes an exempt purchase
1276
with a certificate that is not in strict compliance with this
1277
subsection and the rules is liable for and shall pay the tax. The
1278
department may adopt rules to administer this subsection.
1279
(ggg) Aircraft temporarily in state. Notwithstanding
1280
paragraph (8)(a), an aircraft is exempt from the use tax under
1281
this chapter if it enters and remains in this state for less than
1282
21 days during the 6-month period after the date of purchase. The
1283
temporary use of the aircraft and subsequent removal from the
1284
state may be proven by invoices for fuel, tie-down, or hangar
1285
charges issued by out-of-state vendors or suppliers or similar
1286
documentation.
1287
Section 14. Paragraph (d) of subsection (2) of section
1288
212.12, Florida Statutes, is amended to read:
1289
212.12 Dealer's credit for collecting tax; penalties for
1290
noncompliance; powers of Department of Revenue in dealing with
1291
delinquents; brackets applicable to taxable transactions; records
1292
required.--
1293
(2)
1294
(d) Any person who makes a false or fraudulent return with
1295
a willful intent to evade payment of any tax or fee imposed under
1296
this chapter; any person who, after the department's delivery of
1297
a written notice to the person's last known address specifically
1298
alerting the person of the requirement to register the person's
1299
business as a dealer, intentionally fails to register the
1300
business; and any person who, after the department's delivery of
1301
a written notice to the person's last known address specifically
1302
alerting the person of the requirement to collect tax on specific
1303
transactions, intentionally fails to collect such tax, shall, in
1304
addition to the other penalties provided by law, be liable for a
1305
specific penalty of 100 percent of any unreported or any
1306
uncollected tax or fee and, upon conviction, for fine and
1307
punishment as provided in s. 775.082, s. 775.083, or s. 775.084.
1308
Delivery of written notice may be made by certified mail, or by
1309
the use of such other method as is documented as being necessary
1310
and reasonable under the circumstances. The civil and criminal
1311
penalties imposed herein for failure to comply with a written
1312
notice alerting the person of the requirement to register the
1313
person's business as a dealer or to collect tax on specific
1314
transactions shall not apply if the person timely files a written
1315
challenge to such notice in accordance with procedures
1316
established by the department by rule or the notice fails to
1317
clearly advise that failure to comply with or timely challenge
1318
the notice will result in the imposition of the civil and
1319
criminal penalties imposed herein.
1320
1. If the total amount of unreported or uncollected taxes
1321
or fees is less than $300, the first offense resulting in
1322
conviction is a misdemeanor of the second degree, the second
1323
offense resulting in conviction is a misdemeanor of the first
1324
degree, and the third and all subsequent offenses resulting in
1325
conviction is a misdemeanor of the first degree, and the third
1326
and all subsequent offenses resulting in conviction are felonies
1327
of the third degree.
1328
2. If the total amount of unreported or uncollected taxes
1329
or fees is $300 or more but less than $20,000, the offense is a
1330
felony of the third degree.
1331
3. If the total amount of unreported or uncollected taxes
1332
or fees is $20,000 or more but less than $100,000, the offense is
1333
a felony of the second degree.
1334
4. If the total amount of unreported or uncollected taxes
1335
or fees is $100,000 or more, the offense is a felony of the first
1336
degree.
1337
Section 15. Paragraphs (c), (d), and (e) of subsection (3)
1338
of section 212.18, Florida Statutes, are renumbered as paragraphs
1339
(d), (e), and (f), respectively, and paragraph (b) of that
1340
subsection is amended, to read:
1341
212.18 Administration of law; registration of dealers;
1342
rules.--
1343
(3)
1344
(b) The department, upon receipt of such application, shall
1345
will grant to the applicant a separate certificate of
1346
registration for each place of business, which certificate may be
1347
canceled by the department or its designated assistants for any
1348
failure by the certificateholder to comply with any of the
1349
provisions of this chapter. The certificate is not assignable and
1350
is valid only for the person, firm, copartnership, or corporation
1351
to which issued. The certificate must be placed in a conspicuous
1352
place in the business or businesses for which it is issued and
1353
must be displayed at all times. Except as provided in this
1354
subsection, no person shall engage in business as a dealer or in
1355
leasing, renting, or letting of or granting licenses in living
1356
quarters or sleeping or housekeeping accommodations in hotels,
1357
apartment houses, roominghouses, tourist or trailer camps, or
1358
real property as hereinbefore defined, nor shall any person sell
1359
or receive anything of value by way of admissions, without first
1360
having obtained such a certificate or after such certificate has
1361
been canceled; no person shall receive any license from any
1362
authority within the state to engage in any such business without
1363
first having obtained such a certificate or after such
1364
certificate has been canceled. The engaging in the business of
1365
selling or leasing tangible personal property or services or as a
1366
dealer, as defined in this chapter, or the engaging in leasing,
1367
renting, or letting of or granting licenses in living quarters or
1368
sleeping or housekeeping accommodations in hotels, apartment
1369
houses, roominghouses, or tourist or trailer camps that are
1370
taxable under this chapter, or real property, or the engaging in
1371
the business of selling or receiving anything of value by way of
1372
admissions, without such certificate first being obtained or
1373
after such certificate has been canceled by the department, is
1374
prohibited.
1375
(c)1. The failure or refusal of any person, firm,
1376
copartnership, or corporation to register so qualify when
1377
required hereunder is a misdemeanor of the first degree,
1378
punishable as provided in s. 775.082 or s. 775.083, or subject to
1379
injunctive proceedings as provided by law. Such failure or
1380
refusal also subjects the offender to a $100 initial registration
1381
fee in lieu of the $5 registration fee authorized in paragraph
1382
(a). However, the department may waive the increase in the
1383
registration fee if it determines is determined by the department
1384
that the failure to register was due to reasonable cause and not
1385
to willful negligence, willful neglect, or fraud.
1386
2. Any person who willfully fails to register after the
1387
department provides notice of the duty to register as a dealer
1388
for the purpose of engaging in or conducting business in the
1389
state, commits a felony of the third degree, punishable as
1390
provided in s. 775.082, s. 775.083, or s. 775.084.
1391
a. For the purposes of this section, "willful" means a
1392
voluntary, intentional violation of a known legal duty.
1393
b. The department shall give written notice of the duty to
1394
register to the person by personal service, by sending notice by
1395
registered mail to the person's last known address, or by
1396
personal service and mailing.
1397
Section 16. Subsection (6) of section 213.015, Florida
1398
Statutes, is amended to read:
1399
213.015 Taxpayer rights.--There is created a Florida
1400
Taxpayer's Bill of Rights to guarantee that the rights, privacy,
1401
and property of Florida taxpayers are adequately safeguarded and
1402
protected during tax assessment, collection, and enforcement
1403
processes administered under the revenue laws of this state. The
1404
Taxpayer's Bill of Rights compiles, in one document, brief but
1405
comprehensive statements which explain, in simple, nontechnical
1406
terms, the rights and obligations of the Department of Revenue
1407
and taxpayers. Section 192.0105 provides additional rights
1408
afforded to payors of property taxes and assessments. The rights
1409
afforded taxpayers to ensure that their privacy and property are
1410
safeguarded and protected during tax assessment and collection
1411
are available only insofar as they are implemented in other parts
1412
of the Florida Statutes or rules of the Department of Revenue.
1413
The rights so guaranteed Florida taxpayers in the Florida
1414
Statutes and the departmental rules are:
1415
(6) The right to be informed of impending collection
1416
actions which require sale or seizure of property or freezing of
1417
assets, except jeopardy assessments, and the right to at least 30
1418
days' notice in which to pay the liability or seek further review
1419
(see ss. 198.20, 199.262, 201.16, 206.075, 206.24, 211.125(5),
1420
212.03(5), 212.0305(3)(m) 212.0305(3)(j), 212.04(7), 212.14(1),
1421
213.73(3), 213.731, and 220.739).
1422
Section 17. Paragraph (a) of subsection (2), subsection
1423
(5), and paragraph (d) of subsection (8) of section 213.053,
1424
Florida Statutes, are amended, paragraph (z) is added to
1425
subsection (8) of that section, and subsection (19) is added to
1426
that section, to read:
1427
213.053 Confidentiality and information sharing.--
1428
(2)(a) All information contained in returns, reports,
1429
accounts, or declarations received by the department, including
1430
investigative reports and information, and including letters of
1431
technical advice, telephone numbers, and electronic mail
1432
addresses collected and maintained by the department for the
1433
purpose of communicating with taxpayers, is confidential except
1434
for official purposes and is exempt from s. 119.07(1).
1435
(5) Nothing contained in this section shall prevent the
1436
department from:
1437
(a) Publishing statistics so classified as to prevent the
1438
identification of particular accounts, reports, declarations, or
1439
returns.; or
1440
(b) Using telephone, electronic mail, facsimile, or other
1441
electronic means to:
1442
1. Distribute tax information regarding changes in law, tax
1443
rates, or interest rates, or other information that is not
1444
specific to a particular taxpayer;
1445
2. Provide reminders of due dates;
1446
3. Respond to a taxpayer that has provided and authorized
1447
the department to use an electronic mail address that does not
1448
support encryption; or
1449
4. Request taxpayers to contact the department Disclosing to
1450
the Chief Financial Officer the names and addresses of those
1451
taxpayers who have claimed an exemption pursuant to former s.
1452
199.185(1)(i) or a deduction pursuant to s. 220.63(5).
1453
(8) Notwithstanding any other provision of this section,
1454
the department may provide:
1455
(d) Information relating to chapter 212 and chapter 509
1456
Names, addresses, and sales tax registration information to the
1457
Division of Hotels and Restaurants of the Department of Business
1458
and Professional Regulation in the conduct of its official
1459
duties.
1460
(z) Names and taxpayer identification numbers relating to
1461
information sharing agreements with financial institutions
1462
pursuant to s. 213.0532.
1463
1464
Disclosure of information under this subsection shall be pursuant
1465
to a written agreement between the executive director and the
1466
agency. Such agencies, governmental or nongovernmental, shall be
1467
bound by the same requirements of confidentiality as the
1468
Department of Revenue. Breach of confidentiality is a misdemeanor
1469
of the first degree, punishable as provided by s. 775.082 or s.
1470
775.083.
1471
(19) The department may publish a list of taxpayers against
1472
whom it has issued a warrant or filed a judgment lien against a
1473
taxpayer's property if the taxpayers are delinquent in the
1474
payment of any tax, fee, penalty, interest, or surcharge
1475
administered by the department. The list shall identify each
1476
taxpayer by name, address, amounts and types of taxes, fees, or
1477
surcharges and the employer identification number or other
1478
taxpayer identification number.
1479
(a) The list shall be available for public inspection at
1480
the department or by other means of publication, including the
1481
Internet. The department may provide a copy of the list to any
1482
agency of the state for similar publication.
1483
(b) The department shall update the list at least monthly
1484
to reflect payments for resolution of deficiencies and to
1485
otherwise add or remove taxpayers from the list.
1486
(c) The department may adopt rules for the administration
1487
of this subsection.
1488
Section 18. Section 213.0532, Florida Statutes, is created
1489
to read:
1490
213.0532 Agreements with financial institutions.--
1491
(1) As used in this section, the term:
1492
(a) "Financial institution" means:
1493
1. A depository institution as defined in 12 U.S.C. s.
1494
1813(c);
1495
2. An institution-affiliated party as defined in 12 U.S.C.
1496
s. 1813(u);
1497
3. Any federal credit union or state credit union as
1498
defined in 12 U.S.C. s. 1752, including an institution-affiliated
1499
party of such a credit union as defined in 12 U.S.C s. 1786(r);
1500
and
1501
4. Any benefit association, insurance company, safe-deposit
1502
company, money market mutual fund, or similar entity authorized
1503
to do business in this state.
1504
(b) "Account" means a demand deposit account, checking or
1505
negotiable withdrawal order account, savings account, time
1506
deposit account, or money-market mutual fund account.
1507
(c) "Department" means the Department of Revenue.
1508
(d) "Obligor" means any person against whose property the
1509
department has issued a warrant or filed a judgment lien
1510
certificate.
1511
(e) "Person" has the same meaning as in s. 212.02.
1512
(2) The department shall request information and assistance
1513
from a financial institution as necessary to enforce the tax laws
1514
of the state. Pursuant to such purpose, financial institutions
1515
doing business in the state shall enter into agreements with the
1516
department to develop and operate a data match system, using an
1517
automated data exchange to the maximum extent feasible, in which
1518
the financial institution must provide for each calendar quarter
1519
the name, record address, social security number or other
1520
taxpayer identification number, average daily account balance,
1521
and other identifying information for:
1522
(a) Each obligor who maintains an account at the financial
1523
institution as identified to the institution by the department by
1524
name and social security number or other taxpayer identification
1525
number; or
1526
(b) At the financial institution's option, each person who
1527
maintains an account at the institution.
1528
1529
The department shall use the information received pursuant to
1530
this section only for the purpose of enforcing the collection of
1531
taxes and fees administered by the department.
1532
(3) The department shall, to the extent possible and in
1533
compliance with state and federal law, administer this section in
1534
conjunction with s. 409.25657 in order to avoid duplication and
1535
reduce the burden on financial institutions.
1536
(4) The department shall pay a reasonable fee to the
1537
financial institution for conducting the data match provided for
1538
in this section, which may not exceed actual costs incurred by
1539
the financial institution.
1540
(5) A financial institution is not required to provide
1541
notice to its customers and is not liable to any person for:
1542
(a) Disclosure to the department of any information
1543
required under this section.
1544
(b) Encumbering or surrendering any assets held by the
1545
financial institution in response to a notice of lien or levy
1546
issued by the department.
1547
(c) Disclosing any information in connection with a data
1548
match.
1549
(d) Any other action taken in good faith to comply with the
1550
requirements of this section.
1551
(6) Any financial records obtained pursuant to this section
1552
may be disclosed only for the purpose of, and to the extent
1553
necessary to administer and enforce, the tax laws of this state.
1554
(7) The department may institute civil proceedings against
1555
financial institutions, as necessary, to enforce the provisions
1556
of this section.
1557
(8) The department may adopt rules establishing the
1558
procedures and requirements for conducting automated data matches
1559
with financial institutions under this section.
1560
Section 19. Section 213.25, Florida Statutes, is amended to
1561
read:
1562
213.25 Refunds; credits; right of setoff.-- If In any
1563
instance that a taxpayer has a refund or credit due for an
1564
overpayment of taxes assessed under chapter 443 or any of the
1565
chapters specified in s. 72.011(1), the department may reduce
1566
such refund or credit to the extent of any billings not subject
1567
to protest under chapter 443 or s. 213.21 for the same or any
1568
other tax owed by the same taxpayer.
1569
Section 20. Subsection (8) of section 213.67, Florida
1570
Statutes, is amended to read:
1571
213.67 Garnishment.--
1572
(8) An action may not be brought to contest a notice of
1573
intent to levy under chapter 120 or in circuit court if the
1574
petition is postmarked or the action is filed more, later than 21
1575
days after the date of receipt of the notice of intent to levy.
1576
Section 21. Section 213.691, Florida Statutes, is created
1577
to read:
1578
213.691 Integrated warrants and judgment lien
1579
certificates.--In addition to the department's authority to issue
1580
warrants and file judgment lien certificates for any unpaid tax,
1581
fee, or surcharge it administers, the department may issue a
1582
single integrated warrant and file a single integrated judgment
1583
lien certificate evidencing a taxpayer's total liability for all
1584
taxes, fees, or surcharges administered by the department. Each
1585
integrated warrant or integrated judgment lien certificate issued
1586
or filed must separately identify and itemize the total amount
1587
due for each tax, fee, or surcharge, including any related
1588
interest and penalty. In order for a taxpayer's total liability
1589
to be included in an integrated warrant or judgment lien
1590
certificate, the department must have authority to file a warrant
1591
or judgment lien certificate for each tax, fee, or surcharge.
1592
Section 22. Section 213.692, Florida Statutes, is created
1593
to read:
1594
213.692 Integrated enforcement authority.--
1595
(1) If a taxpayer is delinquent in the payment of any tax,
1596
fee, or surcharge administered by the department, the department
1597
may revoke all of the taxpayer's certificates of registration,
1598
permits, or licenses issued by the department. For the purposes
1599
of this section, a taxpayer is considered delinquent only if the
1600
department has issued a warrant or filed a judgment lien
1601
certificate against the taxpayer's property.
1602
(a) Prior to revocation of the taxpayer's certificates of
1603
registration, permits, or licenses, the department must schedule
1604
an informal conference, which the taxpayer is required to attend
1605
and at which the taxpayer may present evidence regarding the
1606
department's intended revocation or may enter into a compliance
1607
agreement with the department. The department must provide
1608
written notice to the taxpayer at the taxpayer's last known
1609
address of its intended action and the time, place, and date of
1610
the scheduled informal conference. The department shall issue an
1611
administrative complaint under chapter 120 if the taxpayer fails
1612
to attend the department's informal conference, fails to enter
1613
into a compliance agreement with the department, or fails to
1614
comply with the executed compliance agreement.
1615
(b) A taxpayer whose certificates of registration, permits,
1616
or licenses have been revoked may not be issued a new certificate
1617
of registration, permit, or license unless:
1618
1. The taxpayer's outstanding liabilities have been
1619
satisfied; or
1620
2. The department enters into a written agreement with the
1621
taxpayer regarding the liability and, as part of such agreement,
1622
agrees to issue a new certificate of registration, permit, or
1623
license to the taxpayer.
1624
(c) The department shall require a cash deposit, bond, or
1625
other security as a condition of issuing a new certificate of
1626
registration pursuant to the requirements of s. 212.14(4).
1627
(d) If the department issues a warrant or files a judgment
1628
lien certificate in connection with a jeopardy assessment, the
1629
procedures specified in s. 213.732 must be complied with prior to
1630
or in conjunction with those provided in this section.
1631
(2) The department may adopt rules to administer this
1632
section.
1633
Section 23. The Executive Director of the Department of
1634
Revenue is authorized, and all conditions are deemed met, to
1635
adopt emergency rules under ss. 120.563(1) and 120.54(4), Florida
1636
Statutes, to administer s. 213.692, Florida Statutes.
1637
Notwithstanding any other provision of law, the emergency rules
1638
shall remain effective for 6 months after the date of their
1639
adoption and may be renewed during the pendency of procedures to
1640
adopt rules addressing the subject of the emergency rules.
1641
Section 24. Section 213.758, Florida Statutes, is created
1642
to read:
1643
213.758 Transfer of tax liabilities.--
1644
(1) As used in this section, the term:
1645
(a) "Involuntary transfers" means transfers made without
1646
the consent of the transferor, including, but not limited to:
1647
1. Transfers that occur due to the foreclosure of a
1648
security interest issued to a person who is not an insider as
1649
defined by s. 726.102;
1650
2. Transfers that result from eminent domain and
1651
condemnation actions; and
1652
3. Transfers made under the authority of chapter 61,
1653
chapter 702, chapter 727, or the United States Bankruptcy Code.
1654
(b) "Transfer" means every mode, direct or indirect, with
1655
or without consideration, of disposing of or parting with a
1656
business or stock of goods, and includes, but is not limited to,
1657
assigning, conveying, devising, gifting, granting, or selling.
1658
(2) Any taxpayer who is liable for any tax, interest, or
1659
penalty administered by the department in accordance with chapter
1660
443 or s. 72.011(1), excluding corporate income tax, and who
1661
quits the business without the benefit of a purchaser,
1662
successors, or assigns or without transferring the business or
1663
stock of goods to a transferee, must make a final return and full
1664
payment within 15 days after quitting the business. A taxpayer
1665
failing to file a final return and make payment may not engage in
1666
any business in the state until the final return has been filed
1667
and the all tax, interest, and penalties due have been paid. If
1668
requested by the department, the Department of Legal Affairs may
1669
proceed by injunction to prevent further business activity until
1670
such tax, interest, or penalties are paid, and a temporary
1671
injunction enjoining further business activity shall be granted
1672
without notice by any court of competent jurisdiction.
1673
(3) Any taxpayer liable for any tax, interest, or penalty
1674
levied under chapter 443 or any of the chapters specified in s.
1675
213.05, excluding corporate income tax, who transfers the
1676
taxpayer's business or stock of goods, must file a final return
1677
and make full payment within 15 days after the date of transfer.
1678
(4) Unless a taxpayer who transfers a business or stock of
1679
goods provides a receipt or certificate from the department to
1680
the transferee showing that the taxpayer has no further liability
1681
for tax, interest, or penalty, the transferee must pay the tax,
1682
interest, or penalty due or, if consideration is part of the
1683
transfer, withhold a sufficient portion of the purchase money to
1684
pay the taxes, interest, or penalties due.
1685
(a) If the transferee withholds any portion of the
1686
consideration pursuant to this subsection, the transferee shall
1687
pay that portion of the consideration to the department within 30
1688
days after the date of transfer.
1689
(b) If the consideration withheld is insufficient, the
1690
transferee is liable for the remaining amount owed.
1691
(c) Any transferee acquiring the business or stock of goods
1692
who fails to pay the tax, interest, and penalty due shall be
1693
denied the right to engage in any business in the state until the
1694
tax, interest, and penalty have been paid. If requested by the
1695
department, the Department of Legal Affairs may proceed by
1696
injunction to prevent further business activity until such tax,
1697
interest, and penalties are paid, and a temporary injunction
1698
enjoining further business activity shall be granted without
1699
notice by any court of competent jurisdiction.
1700
(d) This subsection does not apply to transfers in which
1701
parts of the business or stock of goods are transferred to
1702
various taxpayers unless more than 50 percent of the business or
1703
stock of goods are transferred to one taxpayer or a group of
1704
taxpayers acting in concert.
1705
(5) A receipt or certificate from the department does not,
1706
without an audit of the transferring taxpayer's books and records
1707
by the department, guarantee that there is not a tax deficiency
1708
owed to the state from operation of the transferring taxpayer's
1709
business. To secure protection from transferee liability under
1710
this section, the transferring taxpayer or the transferee may
1711
request an audit of the transferring taxpayer's books and
1712
records. The department may charge for the cost of the audit if
1713
the department has not yet issued a notice of intent to audit at
1714
the time the department receives the request to perform the
1715
audit.
1716
(6) The transferee of a business or stock of goods is
1717
jointly and severally liable with any former owner for the
1718
payment of the taxes, interest, or penalties accruing and unpaid
1719
on account of the operation of the business by any former owner
1720
up to the fair market value of the property transferred or the
1721
total purchase price, whichever is higher.
1722
(7) This section does not apply to involuntary transfers.
1723
(8) After notice by the department of transferee liability
1724
under this section, the taxpayer shall have 60 days within which
1725
to file an action as provided in chapter 72.
1726
(9) The department may adopt rules necessary to administer
1727
and enforce this section.
1728
Section 25. Paragraph (j) is added to subsection (3) of
1729
section 220.193, Florida Statutes, to read:
1730
220.193 Florida renewable energy production credit.--
1731
(3) An annual credit against the tax imposed by this
1732
section shall be allowed to a taxpayer, based on the taxpayer's
1733
production and sale of electricity from a new or expanded Florida
1734
renewable energy facility. For a new facility, the credit shall
1735
be based on the taxpayer's sale of the facility's entire
1736
electrical production. For an expanded facility, the credit shall
1737
be based on the increases in the facility's electrical production
1738
that are achieved after May 1, 2006.
1739
(j) The credit shall be allowed to a corporation that owns
1740
a partnership or limited liability company that has elected to be
1741
treated as a partnership for federal income tax purposes when the
1742
partnership or limited liability company produces and sells
1743
electricity from a new or expanded renewable energy facility. If
1744
the partnership or limited liability company that produces or
1745
sells the electricity is owned by more than one corporation, the
1746
value of the credit shall be prorated among the owners in the
1747
same manner as items of income and expense are prorated for
1748
federal income tax purposes.
1749
Section 26. It is the intent of the Legislature that s.
1750
220.193(3)(j), Florida Statutes, as created by this act, is
1751
remedial in nature and applies retroactively to the effective
1752
date of the law establishing the credit.
1753
Section 27. Subsection (2) of section 220.21, Florida
1754
Statutes, is amended to read:
1755
220.21 Returns and records; regulations.--
1756
(2) A taxpayer who is required to file its federal income
1757
tax return by electronic means on a separate or consolidated
1758
basis shall also file returns required by this chapter by
1759
electronic means. Pursuant to For the reasons described in s.
1760
213.755(9), the department may waive the requirement to file a
1761
return by electronic means for taxpayers that are unable to
1762
comply despite good faith efforts or due to circumstances beyond
1763
the taxpayer's reasonable control. The provisions of this
1764
subsection are in addition to the requirements of s. 213.755 to
1765
electronically file returns and remit payments required under
1766
this chapter. The department may prescribe by rule the format and
1767
instructions necessary for electronic filing to ensure a full
1768
collection of taxes due. In addition to the authority granted
1769
under s. 213.755, the acceptable method of transfer, the method,
1770
form, and content of the electronic data interchange, and the
1771
means, if any, by which the taxpayer is will be provided with an
1772
acknowledgment may be prescribed by the department. If the
1773
taxpayer fails In the case of any failure to comply with the
1774
electronic filing requirements of this subsection, a penalty
1775
shall be added to the amount of tax due with the such return
1776
equal to 5 percent of the amount of such tax for the first 30
1777
days the return is not filed electronically, with an additional 5
1778
percent of such tax for each additional month or fraction
1779
thereof, not to exceed $250 in the aggregate. The department may
1780
settle or compromise the penalty pursuant to s. 213.21. This
1781
penalty is in addition to any other penalty that may be
1782
applicable and shall be assessed, collected, and paid in the same
1783
manner as taxes.
1784
Section 28. Subsection (2) of section 220.21, Florida
1785
Statutes, as amended by this act, shall take effect and apply to
1786
returns due on or after January 1, 2008.
1787
Section 29. Paragraph (c) of subsection (1) of section
1788
336.021, Florida Statutes, is amended to read:
1789
336.021 County transportation system; levy of ninth-cent
1790
fuel tax on motor fuel and diesel fuel.--
1791
(1)
1792
(c) Local option taxes collected on sales or use of diesel
1793
fuel in this state shall be distributed in the following manner:
1794
1. The fiscal year of July 1, 1995, through June 30, 1996,
1795
shall be the base year for all distributions.
1796
2. Each year the tax collected, less the service and
1797
administrative charges enumerated in s. 215.20 and the allowances
1798
allowed under s. 206.91, on the number of gallons reported, up to
1799
the total number of gallons reported in the base year, shall be
1800
distributed to each county using the distribution percentage
1801
calculated for the base year.
1802
3. After the distribution of taxes pursuant to subparagraph
1803
4. 2., additional taxes available for distribution shall first be
1804
distributed pursuant to this subparagraph. A distribution shall
1805
be made to each county in which a qualified new retail station is
1806
located. A qualified new retail station is a retail station that
1807
began operation after June 30, 1996, and that has sales of diesel
1808
fuel exceeding 50 percent of the sales of diesel fuel reported in
1809
the county in which it is located during the 1995-1996 state
1810
fiscal year. The determination of whether a new retail station is
1811
qualified shall be based on the total gallons of diesel fuel sold
1812
at the station during each full month of operation during the 12-
1813
month period ending January 31, divided by the number of full
1814
months of operation during those 12 months, and the result
1815
multiplied by 12. The amount distributed pursuant to this
1816
subparagraph to each county in which a qualified new retail
1817
station is located shall equal the local option taxes due on the
1818
gallons of diesel fuel sold by the new retail station during the
1819
year ending January 31, less the service charges enumerated in s.
1820
215.20 and the dealer allowance provided for by s. 206.91.
1821
Gallons of diesel fuel sold at the qualified new retail station
1822
shall be certified to the department by the county requesting the
1823
additional distribution by June 15, 1997, and by March 1 in each
1824
subsequent year. The certification shall include the beginning
1825
inventory, fuel purchases and sales, and the ending inventory for
1826
the new retail station for each month of operation during the
1827
year, the original purchase invoices for the period, and any
1828
other information the department deems reasonable and necessary
1829
to establish the certified gallons. The department may review and
1830
audit the retail dealer's records provided to a county to
1831
establish the gallons sold by the new retail station.
1832
Notwithstanding the provisions of this subparagraph, when more
1833
than one county qualifies for a distribution pursuant to this
1834
subparagraph and the requested distributions exceed the total
1835
taxes available for distribution, each county shall receive a
1836
prorated share of the moneys available for distribution.
1837
4. After the distribution of taxes pursuant to subparagraph
1838
2. 3., all additional taxes available for distribution, with the
1839
exception of subparagraph 3., shall be distributed based on
1840
vehicular diesel fuel storage capacities in each county pursuant
1841
to this subparagraph. The total vehicular diesel fuel storage
1842
capacity shall be established for each fiscal year based on the
1843
registration of facilities with the Department of Environmental
1844
Protection as required by s. 376.303 for the following facility
1845
types: retail stations, fuel user/nonretail, state government,
1846
local government, and county government. Each county shall
1847
receive a share of the total taxes available for distribution
1848
pursuant to this subparagraph equal to a fraction, the numerator
1849
of which is the storage capacity located within the county for
1850
vehicular diesel fuel in the facility types listed in this
1851
subparagraph and the denominator of which is the total statewide
1852
storage capacity for vehicular diesel fuel in those facility
1853
types. The vehicular diesel fuel storage capacity for each county
1854
and facility type shall be that established by the Department of
1855
Environmental Protection by June 1, 1997, for the 1996-1997
1856
fiscal year, and by January 31 for each succeeding fiscal year.
1857
The storage capacities so established shall be final. The storage
1858
capacity for any new retail station for which a county receives a
1859
distribution pursuant to subparagraph 3. shall not be included
1860
in the calculations pursuant to this subparagraph.
1861
Section 30. Paragraph (b) of subsection (2) of section
1862
443.1215, Florida Statutes, is amended to read:
1863
443.1215 Employers.--
1864
(2)
1865
(b) In determining whether an employing unit for which
1866
service, other than agricultural labor, is also performed is an
1867
employer under paragraph (1)(a), paragraph (1)(b), paragraph
1868
(1)(c), or subparagraph (1)(d)2., the wages earned or the
1869
employment of an employee performing service in agricultural
1870
labor may not be taken into account. If an employing unit is
1871
determined to be an employer of agricultural labor, the employing
1872
unit is considered an employer for purposes of paragraph (1)(a)
1873
subsection (1).
1874
Section 31. Subsection (2) of section 443.1316, Florida
1875
Statutes, is amended to read:
1876
443.1316 Unemployment tax collection services; interagency
1877
agreement.--
1878
(2)(a) The Department of Revenue is considered to be
1879
administering a revenue law of this state when the department
1880
implements this chapter, or otherwise provides unemployment tax
1881
collection services, under contract with the Agency for Workforce
1882
Innovation through the interagency agreement.
1883
(3)(b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and
1884
(21); 213.018; 213.025; 213.051; 213.053; 213.0535; 213.055;
1885
213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1886
213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37; 213.50;
1887
213.67; 213.69; 213.691; 213.692; 213.73; 213.733; 213.74; and
1888
213.757, and 213.758 apply to the collection of unemployment
1889
contributions and reimbursements by the Department of Revenue
1890
unless prohibited by federal law.
1891
Section 32. Subsection (1) and paragraph (a) of subsection
1892
(3) of section 443.141, Florida Statutes, are amended to read:
1893
443.141 Collection of contributions and reimbursements.--
1894
(1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1895
ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--
1896
(a) Interest.--Contributions or reimbursements unpaid on
1897
the date due shall bear interest at the rate of 1 percent per
1898
month from and after that date until payment plus accrued
1899
interest is received by the tax collection service provider,
1900
unless the service provider finds that the employing unit has or
1901
had good reason for failure to pay the contributions or
1902
reimbursements when due. Interest collected under this subsection
1903
must be paid into the Special Employment Security Administration
1904
Trust Fund.
1905
(b) Penalty for delinquent, erroneous, incomplete, or
1906
insufficient reports.--
1907
1. An employing unit that fails to file a any report
1908
required by the Agency for Workforce Innovation or its tax
1909
collection service provider, in accordance with rules for
1910
administering this chapter, shall pay to the tax collection
1911
service provider for each delinquent report the sum of $25 for
1912
each 30 days or fraction thereof that the employing unit is
1913
delinquent, unless the agency or its service provider, whichever
1914
required the report, finds that the employing unit has or had
1915
good reason for failure to file the report. The agency or its
1916
service provider may assess penalties only through the date of
1917
the issuance of the final assessment notice. However, additional
1918
penalties accrue if the delinquent report is subsequently filed.
1919
2. An employing unit that files an erroneous, incomplete,
1920
or insufficient report required by the Agency for Workforce
1921
Innovation, or its tax collection service provider, shall pay a
1922
penalty of $50 or 10 percent of any tax due, whichever is
1923
greater, which is added to any tax, penalty, or interest
1924
otherwise due. This penalty may not exceed $300 per report. For
1925
purposes of this chapter, an "erroneous, incomplete, or
1926
insufficient report" is one so lacking in information,
1927
completeness, or arrangement that the report cannot be readily
1928
understood, verified, or reviewed. This includes, but is not
1929
limited to, reports having missing wage or employee information,
1930
missing or incorrect social security numbers, or illegible
1931
entries; reports submitted in a format that was not approved by
1932
the agency or its tax collection service provider; and those
1933
showing gross wages that do not equal the total of each
1934
individual's wage.
1935
3.2. Sums collected as penalties under this paragraph
1936
subparagraph 1. must be deposited in the Special Employment
1937
Security Administration Trust Fund.
1938
4.3. The penalty and interest for a delinquent, erroneous,
1939
incomplete, or insufficient report may be waived if when the
1940
penalty or interest is inequitable. The provisions of s.
1941
213.24(1) apply to any penalty or interest that is imposed under
1942
this paragraph section.
1943
(c) Application of partial payments.--If When a delinquency
1944
exists in the employment record of an employer not in bankruptcy,
1945
a partial payment less than the total delinquency amount shall be
1946
applied to the employment record as the payor directs. In the
1947
absence of specific direction, the partial payment shall be
1948
applied to the payor's employment record as prescribed in the
1949
rules of the Agency for Workforce Innovation or the state agency
1950
providing tax collection services.
1951
(3) COLLECTION PROCEEDINGS.--
1952
(a) Lien for payment of contributions or reimbursements.--
1953
1. There is created a lien in favor of the tax collection
1954
service provider upon all the property, both real and personal,
1955
of any employer liable for payment of any contribution or
1956
reimbursement levied and imposed under this chapter for the
1957
amount of the contributions or reimbursements due, together with
1958
any interest, costs, and penalties. If any contribution or
1959
reimbursement levied imposed under this chapter or any portion of
1960
that contribution, reimbursement, interest, or penalty is not
1961
paid within 60 days after becoming delinquent, the tax collection
1962
service provider may subsequently issue a notice of lien that may
1963
be filed in the office of the clerk of the circuit court of the
1964
any county in which the delinquent employer owns property or
1965
conducts has conducted business. The notice of lien must include
1966
the periods for which the contributions, reimbursements,
1967
interest, or penalties are demanded and the amounts due. A copy
1968
of the notice of lien must be mailed to the employer at her or
1969
his last known address. The notice of lien may not be issued and
1970
recorded until 15 days after the date the assessment becomes
1971
final under subsection (2). Upon presentation of the notice of
1972
lien, the clerk of the circuit court shall record it in a book
1973
maintained for that purpose, and the amount of the notice of
1974
lien, together with the cost of recording and interest accruing
1975
upon the amount of the contribution or reimbursement, becomes a
1976
lien upon the title to and interest, whether legal or equitable,
1977
in any real property, chattels real, or personal property of the
1978
employer against whom the notice of lien is issued, in the same
1979
manner as a judgment of the circuit court docketed in the office
1980
of the circuit court clerk, with execution issued to the sheriff
1981
for levy. This lien is prior, preferred, and superior to all
1982
mortgages or other liens filed, recorded, or acquired after the
1983
notice of lien is filed. Upon the payment of the amounts due, or
1984
upon determination by the tax collection service provider that
1985
the notice of lien was erroneously issued, the lien is satisfied
1986
when the service provider acknowledges in writing that the lien
1987
is fully satisfied. A lien's satisfaction does not need to be
1988
acknowledged before any notary or other public officer, and the
1989
signature of the director of the tax collection service provider
1990
or his or her designee is conclusive evidence of the satisfaction
1991
of the lien, which satisfaction shall be recorded by the clerk of
1992
the circuit court who receives the fees for those services.
1993
2. The tax collection service provider may subsequently
1994
issue a warrant directed to any sheriff in this state, commanding
1995
him or her to levy upon and sell any real or personal property of
1996
the employer liable for any amount under this chapter within his
1997
or her jurisdiction, for payment, with the added penalties and
1998
interest and the costs of executing the warrant, together with
1999
the costs of the clerk of the circuit court in recording and
2000
docketing the notice of lien, and to return the warrant to the
2001
service provider with payment. The warrant may only be issued and
2002
enforced for all amounts due to the tax collection service
2003
provider on the date the warrant is issued, together with
2004
interest accruing on the contribution or reimbursement due from
2005
the employer to the date of payment at the rate provided in this
2006
section. In the event of sale of any assets of the employer,
2007
however, priorities under the warrant shall be determined in
2008
accordance with the priority established by any notices of lien
2009
filed by the tax collection service provider and recorded by the
2010
clerk of the circuit court. The sheriff shall execute the warrant
2011
in the same manner prescribed by law for executions issued by the
2012
clerk of the circuit court for judgments of the circuit court.
2013
The sheriff is entitled to the same fees for executing the
2014
warrant as for a writ of execution out of the circuit court, and
2015
these fees must be collected in the same manner.
2016
3. The lien created under this paragraph shall expire 10
2017
years after the notice of lien is recorded and no action may be
2018
commenced to collect the tax after the expiration of the lien.
2019
Section 33. Paragraph (c) is added to subsection (6) of
2020
section 509.261, Florida Statutes, to read:
2021
509.261 Revocation or suspension of licenses; fines;
2022
procedure.--
2023
(6) The division may fine, suspend, or revoke the license
2024
of any public lodging establishment or public food service
2025
establishment when:
2026
(c) The licensee is delinquent in the payment of any tax,
2027
fee, or surcharge, including penalty and interest, imposed or
2028
administered under chapter 212, and the Department of Revenue has
2029
issued a warrant or filed a judgment lien certificate against the
2030
licensee's property.
2031
Section 34. Paragraph (b) of subsection (5) of section
2032
624.509, Florida Statutes, is amended to read:
2033
624.509 Premium tax; rate and computation.--
2034
(5)
2035
(b) For purposes of this subsection:
2036
1. The term "salaries" does not include amounts paid as
2037
commissions.
2038
2. The term "employees" does not include independent
2039
contractors or any person whose duties require that the person
2040
hold a valid license under the Florida Insurance Code, except
2041
adjusters, managing general agents, and service representatives,
2042
as defined in s. 626.015.
2043
3. The term "net tax" means the tax imposed by this section
2044
after applying the calculations and credits set forth in
2045
subsection (4).
2046
4. An affiliated group of corporations that created a
2047
service company within its affiliated group on July 30, 2002,
2048
shall allocate the salary of each service company employee
2049
covered by contracts with affiliated group members to the
2050
companies for which the employees perform services. The salary
2051
allocation is based on the amount of time during the tax year
2052
that the individual employee spends performing services or
2053
otherwise working for each company over the total amount of time
2054
the employee spends performing services or otherwise working for
2055
all companies. The total amount of salary allocated to an
2056
insurance company within the affiliated group shall be included
2057
as that insurer's employee salaries for purposes of this section.
2058
a. Except as provided in subparagraph (a)2., the term
2059
"affiliated group of corporations" means two or more corporations
2060
that are entirely owned by a single corporation and that
2061
constitute an affiliated group of corporations as defined in s.
2062
1504(a) of the Internal Revenue Code.
2063
b. The term "service company" means a separate corporation
2064
within the affiliated group of corporations whose employees
2065
provide services to affiliated group members and which are
2066
treated as service company employees for unemployment
2067
compensation and common law purposes. The holding company of an
2068
affiliated group may not qualify as a service company. An
2069
insurance company may not qualify as a service company.
2070
c. If an insurance company fails to substantiate, whether
2071
by means of adequate records or otherwise, its eligibility to
2072
claim the service company exception under this section, or its
2073
salary allocation under this section, no credit shall be allowed.
2074
5. A service company that is a subsidiary of a mutual
2075
insurance holding company, which mutual insurance holding company
2076
was in existence on or before January 1, 2000, shall allocate the
2077
salary of each service company employee covered by contracts with
2078
members of the mutual insurance holding company system to the
2079
companies for which the employees perform services. The salary
2080
allocation is based on the ratio of the amount of time during the
2081
tax year which the individual employee spends performing services
2082
or otherwise working for each company to the total amount of time
2083
the employee spends performing services or otherwise working for
2084
all companies. The total amount of salary allocated to an
2085
insurance company within the mutual insurance holding company
2086
system shall be included as that insurer's employee salaries for
2087
purposes of this section. However, this subparagraph does not
2088
apply for any tax year unless funds sufficient to offset the
2089
anticipated salary credits have been appropriated to the General
2090
Revenue Fund prior to the due date of the final return for that
2091
year.
2092
a. The term "mutual insurance holding company system" means
2093
two or more corporations that are subsidiaries of a mutual
2094
insurance holding company and in compliance with part IV of
2095
chapter 628.
2096
b. The term "service company" means a separate corporation
2097
within the mutual insurance holding company system whose
2098
employees provide services to other members of the mutual
2099
insurance holding company system and are treated as service
2100
company employees for unemployment compensation and common-law
2101
purposes. The mutual insurance holding company may not qualify as
2102
a service company.
2103
c. If an insurance company fails to substantiate, whether
2104
by means of adequate records or otherwise, its eligibility to
2105
claim the service company exception under this section, or its
2106
salary allocation under this section, no credit shall be allowed.
2107
Section 35. Section 213.054, Florida Statutes, is repealed.
2108
Section 36. Except as otherwise expressly provided in this
2109
act and except for this section, which shall take effect upon
2110
becoming a law, this act shall take effect July 1, 2008.