Florida Senate - 2008 SB 2788
By Senator Haridopolos
26-04335-08 20082788__
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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. 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. 201.02, F.S.; revising
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provisions relating to forms for indicating nonprofit
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status; amending s. 201.022, F.S.; revising provisions
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relating to the filing of tax returns resulting from the
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sale of real property; amending s. 212.07, F.S.;
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conforming a cross-reference; providing penalties for
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knowingly failing to collect taxes due; amending s.
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212.08, F.S.; revising provisions relating to the tax
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exemption for building materials used to rehabilitate real
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property in enterprise zones; amending s. 212.12, F.S.;
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revising penalties for failing to report taxes due;
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amending s. 212.18, F.S.; revising penalties for failing
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to register as a dealer; amending s. 213.053, F.S.;
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revising provisions relating to confidentiality;
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authorizing the Department of Revenue to send certain
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general information to taxpayers by electronic means;
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deleting a provision that allows the disclosure of certain
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information to the Chief Financial Officer; authorizing
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the department to provide taxpayer information to the
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Division of Hotels and Restaurants; providing an
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additional exception from the public-records exemption;
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authorizing the Department of Revenue to publish a list of
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delinquent taxpayers; authorizing the department to adopt
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rules; creating s. 213.0532, F.S.; requiring financial
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institutions to enter into agreements with the department
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to conduct data matches to identify delinquent taxpayers;
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providing definitions; requiring the department to pay a
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fee to cover the cost to the institution; providing
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immunity from liability for certain actions by the
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institution; authorizing the department to institute civil
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actions; authorizing the department to adopt rules;
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amending s. 213.25, F.S.; clarifying that the department's
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authority to reduce tax refunds or credits by the amount
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of other taxes owed applies to unemployment compensation
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taxes; amending s. 213.67, F.S.; revising the time for
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commencing actions to contest a tax levy; creating s.
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213.691, F.S.; authorizing the Department of Revenue to
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issue or file integrated warrants and judgment lien
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certificates; creating s. 213.692, F.S.; authorizing the
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department to file a single consolidated tax warrant for
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multiple taxes due and to revoke a taxpayer's certificate
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of registration if the taxpayer owes any taxes to the
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state; requiring a cash deposit or other security for
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issuing a new certificate of registration; authorizing the
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department to adopt rules; authorizing emergency rules;
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creating s. 213.758, F.S.; assigning tax liability when
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property is transferred; requiring a taxpayer who quits
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the business without benefit of a purchaser to make a
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final return and full payment within a specified period;
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providing for the Department of Legal Affairs to issue an
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injunction; specifying a transferee's liability for tax,
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interest, and penalties; authorizing the Department of
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Revenue to adopt rules; amending s. 220.21, F.S.; revising
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provisions relating to the electronic filing of corporate
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taxes; providing for retroactivity; amending s. 336.021,
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F.S.; revising the order for distributing the local option
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fuel tax revenues; amending s. 443.1215, F.S.; revising a
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cross-reference; amending s. 443.1316, F.S.; conforming
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provisions to changes made by the act; amending s.
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443.141, F.S.; providing penalties for erroneous,
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incomplete, or insufficient unemployment compensation tax
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reports filed by employers; providing a statute of
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limitation on liens for the collection of unpaid
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unemployment taxes; amending s. 509.261, F.S.; authorizing
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the Division of Hotels and Restaurants to find, suspend or
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revoke a license for violating state tax laws; amending s.
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624.509, F.S.; deleting the alternative salary tax credit
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calculation for mutual holding companies; repealing s.
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213.054, F.S., relating to a report naming persons who
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claim a deduction for the net earnings of an international
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banking facility; providing for retroactive application of
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specified provisions; providing an effective date.
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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. 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
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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
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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,
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returns required by s. 201.022 for documentary stamp tax
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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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Section 3. Effective January 1, 2009, subsection (6) of
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section 201.02, Florida Statutes, is amended to read:
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201.02 Tax on deeds and other instruments relating to real
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property or interests in real property.--
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(6) Taxes imposed by this section do shall not apply to any
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assignment, transfer, or other disposition, or any document,
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which arises out of a transfer of real property from a nonprofit
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organization to the Board of Trustees of the Internal Improvement
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Trust Fund, to any state agency, to any water management
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district, or to any local government. For purposes of this
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subsection, "nonprofit organization" means an organization whose
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purpose is the preservation of natural resources and which is
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exempt from federal income tax under s. 501(c)(3) of the Internal
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Revenue Code. The return required by s. 201.022 shall provide a
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place The Department of Revenue shall provide a form, or a place
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on an existing form, for the nonprofit organization to indicate
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its exempt status. The following notation must be placed on the
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document assigning, transferring, or otherwise disposing of the
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property, adjacent to the official records stamp of the county,
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at the time of its recording in the public records: "This
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document is exempt from documentary stamp tax pursuant to s.
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201.02(6), F.S."
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Section 4. Effective January 1, 2009, section 201.022,
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Florida Statutes, is amended to read:
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201.022 Consideration for realty; filing of return
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condition precedent to recordation; penalty; compensation of
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clerks; failure to file does not impair validity.--
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(1) As a condition precedent to recording the recordation
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of any deed transferring an interest in real property, the
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grantor or the grantee or agent for grantee shall execute and
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file a return, in a format prescribed by the Department of
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Revenue, with the clerk of the circuit court, who may accept the
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return electronically. The return shall state the actual
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consideration paid for the interest in real property and. The
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return shall state the parcel identification number maintained by
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the county property appraiser in a manner prescribed by the
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department. If the parcel is a split or cutout parcel, the return
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shall state the parent parcel identification number if the parcel
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identification number has not been assigned. The return shall not
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be recorded or otherwise become a public record and is shall be
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confidential, as provided by s. 193.074, and shall be exempt from
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the provisions of s. 119.07(1), except that the Department of
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Environmental Protection or, through the Department of
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Environmental Protection, its contract appraiser, shall have
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access to the return to verify the consideration paid for the in
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any transfer of an interest in real property if the, when such
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transfer is considered as part of an appraisal for a proposed
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land acquisition project conducted pursuant to any Department of
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Environmental Protection land acquisition program. The Department
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of Environmental Protection or its contract appraiser shall not
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disclose the contents of the return to any other public or
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private entity. The original return shall be forwarded to the
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Department of Revenue, and a copy shall be forwarded to the
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property appraiser.
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(2) If the return required by this section is not executed
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and filed, any person who is required by this section to execute
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and file a return with the clerk of the circuit court and who
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fails to do so is shall be liable for a penalty of $25 to be
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collected and retained by the clerk of the circuit court. The
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penalty imposed by this subsection shall be in addition to any
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other penalty imposed by the revenue laws of this state. The
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penalty may be compromised as provided in s. 213.21.
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(3) If the return required by this section is not executed
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and filed, the clerk of the circuit court shall is required to
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execute and file the return, on paper or electronically, with the
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department. The clerk shall be compensated 1.0 percent of the tax
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paid on deeds as the cost of processing the return required by
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this section in the form of a deduction from the amount of the
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tax due and remitted by the clerk., and The department shall
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allow the deduction to the clerk paying and remitting the tax in
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the manner provided by the department unless. However, no
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deduction or allowance shall be granted when there is a manifest
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failure to maintain proper records or make proper reports. The
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compensation provided in this subsection is herein shall be in
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addition to that provided in s. 201.11(2).
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(4) Failure of any grantee or the grantee's agent to
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execute and file with the clerk of the circuit court the a return
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required in subsection (1) does not impair the validity of any
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deed heretofore or hereafter recorded that transfers transferring
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an interest in real property.
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Section 5. Paragraph (b) of subsection (1) and subsection
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(3) of section 212.07, Florida Statutes, are amended to read:
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212.07 Sales, storage, use tax; tax added to purchase
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price; dealer not to absorb; liability of purchasers who cannot
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prove payment of the tax; penalties; general exemptions.--
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(1)
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(b) A resale must be in strict compliance with s. 212.18
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and the rules and regulations, and any dealer who makes a sale
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for resale which is not in strict compliance with s. 212.18 and
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the rules and regulations shall himself or herself be liable for
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and pay the tax. Any dealer who makes a sale for resale shall
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document the exempt nature of the transaction, as established by
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rules promulgated by the department, by retaining a copy of the
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purchaser's resale certificate. In lieu of maintaining a copy of
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the certificate, a dealer may document, prior to the time of
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sale, an authorization number provided telephonically or
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electronically by the department, or by such other means
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established by rule of the department. The dealer may rely on a
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resale certificate issued pursuant to s. 212.18(3)(d) s.
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212.18(3)(c), valid at the time of receipt from the purchaser,
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without seeking annual verification of the resale certificate if
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the dealer makes recurring sales to a purchaser in the normal
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course of business on a continual basis. For purposes of this
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paragraph, "recurring sales to a purchaser in the normal course
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of business" refers to a sale in which the dealer extends credit
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to the purchaser and records the debt as an account receivable,
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or in which the dealer sells to a purchaser who has an
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established cash or C.O.D. account, similar to an open credit
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account. For purposes of this paragraph, purchases are made from
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a selling dealer on a continual basis if the selling dealer
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makes, in the normal course of business, sales to the purchaser
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no less frequently than once in every 12-month period. A dealer
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may, through the informal protest provided for in s. 213.21 and
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the rules of the Department of Revenue, provide the department
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with evidence of the exempt status of a sale. Consumer
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certificates of exemption executed by those exempt entities that
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were registered with the department at the time of sale, resale
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certificates provided by purchasers who were active dealers at
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the time of sale, and verification by the department of a
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purchaser's active dealer status at the time of sale in lieu of a
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resale certificate shall be accepted by the department when
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submitted during the protest period, but may not be accepted in
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any proceeding under chapter 120 or any circuit court action
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instituted under chapter 72.
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(3)(a) A Any dealer who fails, neglects, or refuses to
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collect the tax or fees imposed under this chapter herein
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provided, either by himself or herself or through the dealer's
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agents or employees, is, in addition to the penalty of being
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liable for and paying the tax or fees himself or herself, commits
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guilty of a misdemeanor of the first degree, punishable as
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(b) A dealer who willfully fails to collect the tax or fees
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imposed under this chapter after the department provides notice
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of the duty to collect the tax or fees shall, in addition to
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being liable for and paying the tax or fees and for any other
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penalties provided by law, be liable for a specific penalty of
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100 percent of any uncollected tax or fees and, upon conviction,
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s. 775.084:
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1. If the total amount of uncollected taxes or fees is less
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than $300, the first offense is a misdemeanor of the second
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degree, the second offense is a misdemeanor of the first degree,
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and the third and all subsequent offenses are felonies of the
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third degree.
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2. If the total amount of the uncollected taxes or fees is
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$300 or more but less than $20,000, the offense is a felony of
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the third degree.
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3. If the total amount of the uncollected taxes or fees is
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$20,000 or more but less than $100,000, the offense is a felony
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of the second degree.
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4. If the total amount of the uncollected taxes or fees is
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$100,000 or more, the offense is a felony of the first degree.
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(c) For the purposes of this subsection, "willful" means a
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voluntary, intentional violation of a known legal duty.
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(d) The department shall give notice of the duty to collect
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taxes or fees to the dealer by personal service, oral or written;
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or by sending notice to the dealer by registered mail, to the
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dealer's last known address; or by both personal service and
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mailing.
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Section 6. Paragraph (g) of subsection (5) of section
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212.08, Florida Statutes, is amended to read:
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212.08 Sales, rental, use, consumption, distribution, and
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storage tax; specified exemptions.--The sale at retail, the
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rental, the use, the consumption, the distribution, and the
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storage to be used or consumed in this state of the following are
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hereby specifically exempt from the tax imposed by this chapter.
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(5) EXEMPTIONS; ACCOUNT OF USE.--
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(g) Building materials used in the rehabilitation of real
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property located in an enterprise zone.--
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1. Building materials used in the rehabilitation of real
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property located in an enterprise zone are shall be exempt from
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the tax imposed by this chapter upon an affirmative showing to
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the satisfaction of the department that the items have been used
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for the rehabilitation of real property located in an enterprise
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zone. Except as provided in subparagraph 2., this exemption
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inures to the owner, lessee, or lessor at the time of the
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rehabilitated real property located in an enterprise zone is
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rehabilitated, but only through a refund of previously paid
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taxes. To receive a refund pursuant to this paragraph, the owner,
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lessee, or lessor of the rehabilitated real property located in
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an enterprise zone must file an application under oath with the
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governing body or enterprise zone development agency having
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jurisdiction over the enterprise zone where the business is
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located, as applicable. A single application for refund may be
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submitted for multiple, contiguous parcels that were parts of a
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single parcel that was divided as part of the rehabilitation of
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the property. All other requirements of this paragraph apply to
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each parcel on an individual basis. The application must include,
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which includes:
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a. The name and address of the person claiming the refund.
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b. An address and assessment roll parcel number of the
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rehabilitated real property in an enterprise zone for which a
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refund of previously paid taxes is being sought.
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c. A description of the improvements made to accomplish the
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rehabilitation of the real property.
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d. A copy of a valid the building permit issued by the
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county or municipal building department for the rehabilitation of
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the real property.
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e. A sworn statement, under the penalty of perjury, from
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the general contractor, licensed in this state, with whom the
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applicant contracted to make the improvements necessary to
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rehabilitate accomplish the rehabilitation of the real property,
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which statement lists the building materials used in the
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rehabilitation of the real property, the actual cost of the
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building materials, and the amount of sales tax paid in this
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state on the building materials. If In the event that a general
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contractor has not been used, the applicant shall provide the
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this information in a sworn statement, under the penalty of
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perjury. Copies of the invoices which evidence the purchase of
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the building materials used in the such rehabilitation and the
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payment of sales tax on the building materials shall be attached
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to the sworn statement provided by the general contractor or by
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the applicant. Unless the actual cost of building materials used
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in the rehabilitation of real property and the payment of sales
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taxes due are thereon is documented by a general contractor or by
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the applicant in this manner, the cost of such building materials
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shall be an amount equal to 40 percent of the increase in
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assessed value for ad valorem tax purposes.
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f. The identifying number assigned pursuant to s. 290.0065
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to the enterprise zone in which the rehabilitated real property
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is located.
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g. A certification by the local building code inspector
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that the improvements necessary for rehabilitating to accomplish
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the rehabilitation of the real property are substantially
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completed.
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h. Whether the business is a small business as defined by
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s. 288.703(1).
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i. If applicable, the name and address of each permanent
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employee of the business, including, for each employee who is a
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resident of an enterprise zone, the identifying number assigned
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pursuant to s. 290.0065 to the enterprise zone in which the
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employee resides.
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2. This exemption inures to a municipality city, county,
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other governmental unit or agency, or nonprofit community-based
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organization through a refund of previously paid taxes if the
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building materials used in the rehabilitation of real property
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located in an enterprise zone are paid for from the funds of a
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community development block grant, State Housing Initiatives
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Partnership Program, or similar grant or loan program. To receive
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a refund of previously paid taxes pursuant to this paragraph, a
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municipality city, county, other governmental unit or agency, or
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nonprofit community-based organization must file an application
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that which includes the same information required to be provided
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in subparagraph 1. by an owner, lessee, or lessor of
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rehabilitated real property. In addition, the application must
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include a sworn statement signed by the chief executive officer
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of the municipality city, county, other governmental unit or
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agency, or nonprofit community-based organization seeking a
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refund which states that the building materials for which a
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refund is sought were paid for from the funds of a community
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development block grant, State Housing Initiatives Partnership
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Program, or similar grant or loan program.
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3. Within 10 working days after receipt of an application,
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the governing body or enterprise zone development agency shall
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review the application to determine if it contains all the
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information required under pursuant to subparagraph 1. or
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subparagraph 2. and meets the criteria set out in this paragraph.
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The governing body or agency shall certify all applications that
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contain the required information required pursuant to
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subparagraph 1. or subparagraph 2. and meet the criteria set out
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in this paragraph as eligible to receive a refund. If applicable,
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the governing body or agency shall also certify that if 20
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percent of the employees of the business are residents of an
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enterprise zone, excluding temporary and part-time employees. The
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certification must shall be in writing, and a copy of the
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certification shall be transmitted to the executive director of
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the department of Revenue. The applicant is shall be responsible
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for forwarding a certified application to the department within
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the time specified in subparagraph 4.
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4. An application for a refund pursuant to this paragraph
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must be submitted to the department within 6 months after the
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rehabilitation of the property is deemed to be substantially
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completed by the local building code inspector or by September 1
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after the rehabilitated property is first subject to assessment.
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5. Only Not more than one exemption through a refund of
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previously paid taxes for the rehabilitation of real property is
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allowed shall be permitted for any single parcel of property
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unless there is a change in ownership, a new lessor, or a new
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lessee of the real property. A No refund may not shall be granted
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pursuant to this paragraph unless the amount to be refunded
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exceeds $500. The No refund may not granted pursuant to this
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paragraph shall exceed the lesser of 97 percent of the Florida
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sales or use tax paid on the cost of the building materials used
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in the rehabilitation of the real property as determined pursuant
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to sub-subparagraph 1.e. or $5,000, or, if at least no less than
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20 percent of the employees of the business are residents of an
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enterprise zone, excluding temporary and part-time employees, the
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amount of refund may granted pursuant to this paragraph shall not
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exceed the lesser of 97 percent of the sales tax paid on the cost
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of such building materials or $10,000. A refund approved pursuant
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to this paragraph must shall be made within 30 days after of
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formal approval by the department of the application for the
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refund. This subparagraph shall apply retroactively to July 1,
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2005.
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6. The department shall adopt rules governing the manner
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and form of refund applications and may establish guidelines as
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to the requisites for an affirmative showing of qualification for
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exemption under this paragraph.
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7. The department shall deduct an amount equal to 10
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percent of each refund granted under the provisions of this
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paragraph from the amount transferred into the Local Government
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Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for
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the county area in which the rehabilitated real property is
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located and shall transfer that amount to the General Revenue
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Fund.
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8. For the purposes of the exemption provided in this
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paragraph:
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a. "Building materials" means tangible personal property
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that which becomes a component part of improvements to real
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property.
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b. "Real property" has the same meaning as in s. 192.001
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provided in s. 192.001(12).
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c. "Rehabilitation of real property" means the
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reconstruction, renovation, restoration, rehabilitation,
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construction, or expansion of improvements to real property.
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d. "Substantially completed" has the same meaning as
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provided in s. 192.042(1).
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9. This paragraph expires on the date specified in s.
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290.016 for the expiration of the Florida Enterprise Zone Act.
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Section 7. Paragraph (d) of subsection (2) of section
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212.12, Florida Statutes, is amended to read:
448
212.12 Dealer's credit for collecting tax; penalties for
449
noncompliance; powers of Department of Revenue in dealing with
450
delinquents; brackets applicable to taxable transactions; records
451
required.--
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(2)
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(d) Any person who makes a false or fraudulent return with
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a willful intent to evade payment of any tax or fee imposed under
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this chapter; any person who, after the department's delivery of
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a written notice to the person's last known address specifically
457
alerting the person of the requirement to register the person's
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business as a dealer, intentionally fails to register the
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business; and any person who, after the department's delivery of
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a written notice to the person's last known address specifically
461
alerting the person of the requirement to collect tax on specific
462
transactions, intentionally fails to collect such tax, shall, in
463
addition to the other penalties provided by law, be liable for a
464
specific penalty of 100 percent of any unreported or any
465
uncollected tax or fee and, upon conviction, for fine and
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Delivery of written notice may be made by certified mail, or by
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the use of such other method as is documented as being necessary
469
and reasonable under the circumstances. The civil and criminal
470
penalties imposed herein for failure to comply with a written
471
notice alerting the person of the requirement to register the
472
person's business as a dealer or to collect tax on specific
473
transactions shall not apply if the person timely files a written
474
challenge to such notice in accordance with procedures
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established by the department by rule or the notice fails to
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clearly advise that failure to comply with or timely challenge
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the notice will result in the imposition of the civil and
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criminal penalties imposed herein.
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1. If the total amount of unreported or uncollected taxes
480
or fees is less than $300, the first offense resulting in
481
conviction is a misdemeanor of the second degree, the second
482
offense resulting in conviction is a misdemeanor of the first
483
degree, and the third and all subsequent offenses resulting in
484
conviction is a misdemeanor of the first degree, and the third
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and all subsequent offenses resulting in conviction are felonies
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of the third degree.
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2. If the total amount of unreported or uncollected taxes
488
or fees is $300 or more but less than $20,000, the offense is a
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felony of the third degree.
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3. If the total amount of unreported or uncollected taxes
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or fees is $20,000 or more but less than $100,000, the offense is
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a felony of the second degree.
493
4. If the total amount of unreported or uncollected taxes
494
or fees is $100,000 or more, the offense is a felony of the first
495
degree.
496
Section 8. Paragraphs (c), (d), and (e) of subsection (3)
497
of section 212.18, Florida Statutes, are renumbered as paragraphs
498
(d), (e), and (f), respectively, and paragraph (b) of that
499
subsection is amended to read:
500
212.18 Administration of law; registration of dealers;
501
rules.--
502
(3)
503
(b) The department, upon receipt of such application, shall
504
will grant to the applicant a separate certificate of
505
registration for each place of business, which certificate may be
506
canceled by the department or its designated assistants for any
507
failure by the certificateholder to comply with any of the
508
provisions of this chapter. The certificate is not assignable and
509
is valid only for the person, firm, copartnership, or corporation
510
to which issued. The certificate must be placed in a conspicuous
511
place in the business or businesses for which it is issued and
512
must be displayed at all times. Except as provided in this
513
subsection, no person shall engage in business as a dealer or in
514
leasing, renting, or letting of or granting licenses in living
515
quarters or sleeping or housekeeping accommodations in hotels,
516
apartment houses, roominghouses, tourist or trailer camps, or
517
real property as hereinbefore defined, nor shall any person sell
518
or receive anything of value by way of admissions, without first
519
having obtained such a certificate or after such certificate has
520
been canceled; no person shall receive any license from any
521
authority within the state to engage in any such business without
522
first having obtained such a certificate or after such
523
certificate has been canceled. The engaging in the business of
524
selling or leasing tangible personal property or services or as a
525
dealer, as defined in this chapter, or the engaging in leasing,
526
renting, or letting of or granting licenses in living quarters or
527
sleeping or housekeeping accommodations in hotels, apartment
528
houses, roominghouses, or tourist or trailer camps that are
529
taxable under this chapter, or real property, or the engaging in
530
the business of selling or receiving anything of value by way of
531
admissions, without such certificate first being obtained or
532
after such certificate has been canceled by the department, is
533
prohibited.
534
(c)1. The failure or refusal of any person, firm,
535
copartnership, or corporation to register so qualify when
536
required hereunder is a misdemeanor of the first degree,
538
injunctive proceedings as provided by law. Such failure or
539
refusal also subjects the offender to a $100 initial registration
540
fee in lieu of the $5 registration fee authorized in paragraph
541
(a). However, the department may waive the increase in the
542
registration fee if it determines is determined by the department
543
that the failure to register was due to reasonable cause and not
544
to willful negligence, willful neglect, or fraud.
545
2. Any person who willfully fails to register after the
546
department provides notice of the duty to register as a dealer
547
for the purpose of engaging in or conducting business in the
548
state, commits a felony of the third degree, punishable as
550
a. For the purposes of this section, "willful" means a
551
voluntary, intentional violation of a known legal duty.
552
b. The department shall give notice of the duty to register
553
to the person by personal service, oral or written; or by sending
554
notice by registered mail to the person's last known address; or
555
by personal service and mailing.
556
Section 9. Paragraph (a) of subsection (2), subsection (5),
557
and paragraph (d) of subsection (8) of section 213.053, Florida
558
Statutes, are amended, paragraph (z) is added to subsection (8)
559
of that section, and subsection (19) is added to that section, to
560
read:
561
213.053 Confidentiality and information sharing.--
562
(2)(a) All information contained in returns, reports,
563
accounts, or declarations received by the department, including
564
investigative reports and information, and including letters of
565
technical advice, telephone numbers, and electronic mail
566
addresses collected and maintained by the department for the
567
purpose of communicating with taxpayers, is confidential except
568
for official purposes and is exempt from s. 119.07(1).
569
(5) Nothing contained in this section shall prevent the
570
department from:
571
(a) Publishing statistics so classified as to prevent the
572
identification of particular accounts, reports, declarations, or
573
returns.; or
574
(b) Using telephone, electronic mail, facsimile, or other
575
electronic means to:
576
1. Distribute tax information regarding changes in law, tax
577
rates, or interest rates, or other information that is not
578
specific to a particular taxpayer;
579
2. Provide reminders of due dates;
580
3. Respond to a taxpayer that has provided and authorized
581
the department to use an electronic mail address that does not
582
support encryption; or
583
4. Request taxpayers to contact the department Disclosing to
584
the Chief Financial Officer the names and addresses of those
585
taxpayers who have claimed an exemption pursuant to former s.
586
199.185(1)(i) or a deduction pursuant to s. 220.63(5).
587
(8) Notwithstanding any other provision of this section,
588
the department may provide:
589
(d) Information relating to chapter 212 and chapter 509
590
Names, addresses, and sales tax registration information to the
591
Division of Hotels and Restaurants of the Department of Business
592
and Professional Regulation in the conduct of its official
593
duties.
594
(z) Names and taxpayer identification numbers relating to
595
information sharing agreements with financial institutions
596
pursuant to s. 213.0532.
597
598
Disclosure of information under this subsection shall be pursuant
599
to a written agreement between the executive director and the
600
agency. Such agencies, governmental or nongovernmental, shall be
601
bound by the same requirements of confidentiality as the
602
Department of Revenue. Breach of confidentiality is a misdemeanor
603
of the first degree, punishable as provided by s. 775.082 or s.
604
605
(19) The department may publish a list of all taxpayers
606
against whom it has issued a warrant or filed a judgment lien
607
against a taxpayer's property if the taxpayers are delinquent in
608
the payment of any tax, fee, penalty, interest or surcharge
609
administered by the department. The list shall identify each
610
taxpayer by name, address, amounts and types of taxes, fees, or
611
surcharges, and the employer identification number or other
612
taxpayer identification number.
613
(a) The list shall be available for public inspection at
614
the department or by other means of publication, including the
615
Internet. The department may provide a copy of the list to any
616
agency of the state for similar publication.
617
(b) The department shall update the list at least monthly
618
to reflect payments for resolution of deficiencies and to
619
otherwise add or remove taxpayers from the list.
620
(c) The department may adopt rules for the administration
621
of this subsection.
622
Section 10. Section 213.0532, Florida Statutes, is created
623
to read:
624
213.0532 Agreements with financial institutions.--
625
(1) As used in this section, the term:
626
(a) "Financial institution" means:
627
1. A depository institution as defined in 12 U.S.C. s.
628
1813(c);
629
2. An institution-affiliated party as defined in 12 U.S.C.
630
s. 1813(u);
631
3. Any federal credit union or state credit union as
632
defined in 12 U.S.C. s. 1752, including an institution-affiliated
633
party of such a credit union as defined in 12 U.S.C s. 1786(r);
634
and
635
4. Any benefit association, insurance company, safe-deposit
636
company, money market mutual fund, or similar entity authorized
637
to do business in this state.
638
(b) "Account" means a demand deposit account, checking or
639
negotiable withdrawal order account, savings account, time
640
deposit account, or money-market mutual fund account.
641
(c) "Department" means the Department of Revenue.
642
(d) "Obligor" means any person against whose property the
643
department has issued a warrant or filed a judgment lien
644
certificate.
645
(e) "Person" has the same meaning as in s. 212.02.
646
(2) The department shall request information and assistance
647
from a financial institution as necessary to enforce the tax laws
648
of the state. Pursuant to such purpose, financial institutions
649
doing business in the state shall enter into agreements with the
650
department to develop and operate a data match system, using an
651
automated data exchange to the maximum extent feasible, in which
652
the financial institution must provide for each calendar quarter
653
the name, record address, social security number or other
654
taxpayer identification number, average daily account balance,
655
and other identifying information for:
656
(a) Each obligor who maintains an account at the financial
657
institution as identified to the institution by the department by
658
name and social security number or other taxpayer identification
659
number; or
660
(b) At the financial institution's option, each person who
661
maintains an account at the institution.
662
663
Use of the information received by the department shall be
664
limited to enforcing the collection of taxes and fees
665
administered by the department.
666
(3) The department shall, to the extent possible and in
667
compliance with state and federal law, administer this section in
668
conjunction with s. 409.25657 in order to avoid duplication and
669
reduce the burden on financial institutions.
670
(4) The department shall pay a reasonable fee to the
671
financial institution for conducting the data match provided for
672
in this section, which may not exceed actual costs incurred by
673
the financial institution.
674
(5) A financial institution is not required to provide
675
notice to its customers and is not liable to any person for:
676
(a) Disclosure to the department of any information
677
required under this section.
678
(b) Encumbering or surrendering any assets held by the
679
financial institution in response to a notice of lien or levy
680
issued by the department.
681
(c) Disclosing any information in connection with a data
682
match.
683
(d) Any other action taken in good faith to comply with the
684
requirements of this section.
685
(6) Any financial records obtained pursuant to this section
686
may be disclosed only for the purpose of, and to the extent
687
necessary to administer and enforce, the tax laws of this state.
688
(7) The department may institute civil proceedings against
689
financial institutions, as necessary, to enforce the provisions
690
of this section.
691
(8) The department may adopt rules establishing the
692
procedures and requirements for conducting automated data matches
693
with financial institutions under this section.
694
Section 11. Section 213.25, Florida Statutes, is amended to
695
read:
696
213.25 Refunds; credits; right of setoff.-- If In any
697
instance that a taxpayer has a refund or credit due for an
698
overpayment of taxes assessed under chapter 443 or any of the
699
chapters specified in s. 72.011(1), the department may reduce
700
such refund or credit to the extent of any billings not subject
701
to protest under chapter 443 or s. 213.21 for the same or any
702
other tax owed by the same taxpayer.
703
Section 12. Subsection (8) of section 213.67, Florida
704
Statutes, is amended to read:
705
213.67 Garnishment.--
706
(8) An action may not be brought to contest a notice of
707
intent to levy under chapter 120 or in circuit court if the
708
petition is postmarked or the action is filed more, later than 21
709
days after the date of receipt of the notice of intent to levy.
710
Section 13. Section 213.691, Florida Statutes, is created
711
to read:
712
213.691 Integrated warrants and judgment lien
713
certificates.--In addition to the department's authority to issue
714
warrants and file judgment lien certificates for any unpaid tax,
715
fee, or surcharge it administers, the department may issue a
716
single integrated warrant and file a single integrated judgment
717
lien certificate evidencing a taxpayer's total liability for all
718
taxes, fees, or surcharges administered by the department. Each
719
integrated warrant or integrated judgment lien certificate issued
720
or filed must separately identify and itemize the total amount
721
due for each tax, fee, or surcharge, including any related
722
interest and penalty. In order for a taxpayer's total liability
723
to be included in an integrated warrant or judgment lien
724
certificate, the department must have authority to file a warrant
725
or judgment lien certificate for each tax, fee, or surcharge.
726
Section 14. Section 213.692, Florida Statutes, is created
727
to read:
728
213.692 Integrated enforcement authority.--
729
(1) If a taxpayer is delinquent in the payment of any tax,
730
fee, or surcharge administered by the department, the department
731
may revoke all of the taxpayer's certificates of registration,
732
permits, or licenses issued by the department. For the purposes
733
of this section, a taxpayer is considered delinquent only if the
734
department has issued a warrant or filed a judgment lien
735
certificate against the taxpayer's property.
736
(a) Prior to revocation of the taxpayer's certificates of
737
registration, permits, or licenses, the department must schedule
738
an informal conference, which the taxpayer is required to attend
739
and at which the taxpayer may present evidence regarding the
740
department's intended revocation or may enter into a compliance
741
agreement with the department. The department must provide
742
written notice to the taxpayer at the taxpayer's last known
743
address of its intended action and the time, place, and date of
744
the scheduled informal conference. The department shall issue an
745
administrative complaint under chapter 120 if the taxpayer fails
746
to attend the department's informal conference, fails to enter
747
into a compliance agreement with the department, or fails to
748
comply with the executed compliance agreement.
749
(b) A taxpayer whose certificates of registration, permits,
750
or licenses have been revoked may not be issued a new certificate
751
of registration, permit, or license unless:
752
1. The taxpayer's outstanding liabilities have been
753
satisfied; or
754
2. The department enters into a written agreement with the
755
taxpayer regarding the liability and, as part of such agreement,
756
agrees to issue a new certificate of registration, permit, or
757
license to the taxpayer.
758
(c) The department shall require a cash deposit, bond, or
759
other security as a condition of issuing a new certificate of
760
registration pursuant to the requirements of s. 212.14(4).
761
(d) If the department issues a warrant or files a judgment
762
lien certificate in connection with a jeopardy assessment, the
763
procedures specified in s. 213.732 must be complied with prior to
764
or in conjunction with those provided in this section.
765
(2) The department may adopt rules to administer this
766
section.
767
Section 15. The Executive Director of the Department of
768
Revenue is authorized, and all conditions are deemed met, to
769
adopt emergency rules under ss. 120.563(1) and 120.54(4), Florida
770
Statutes, to administer s. 213.692, Florida Statutes.
771
Notwithstanding any other provision of law, the emergency rules
772
shall remain effective for 6 months after the date of their
773
adoption and may be renewed during the pendency of procedures to
774
adopt rules addressing the subject of the emergency rules.
775
Section 16. Section 213.758, Florida Statutes, is created
776
to read:
777
213.758 Transfer of tax liabilities.--
778
(1) As used in this section, the term:
779
(a) "Involuntary transfers" means transfers made without
780
the consent of the transferor, including, but not limited to:
781
1. Transfers that occur due to the foreclosure of a
782
security interest issued to a person who is not an insider as
783
defined by s. 726.102;
784
2. Transfers that result from eminent domain and
785
condemnation actions; and
786
3. Transfers made under the authority of chapter 61,
787
chapter 702, chapter 727, or the United States Bankruptcy Code.
788
(b) "Transfer" means every mode, direct or indirect, with
789
or without consideration, of disposing of or parting with a
790
business or stock of goods, and includes, but is not limited to,
791
assigning, conveying, devising, gifting, granting, or selling.
792
(2) Any taxpayer who is liable for any tax, interest, or
793
penalty administered by the department in accordance with chapter
794
443 or s. 72.011(1), excluding corporate income tax, and who
795
quits the business without the benefit of a purchaser,
796
successors, or assigns or without transferring the business or
797
stock of goods to a transferee, must make a final return and full
798
payment within 15 days after quitting the business. A taxpayer
799
failing to file a final return and make payment may not engage in
800
any business in the state until the final return has been filed
801
and the all tax, interest, and penalties due have been paid. If
802
requested by the department, the Department of Legal Affairs may
803
proceed by injunction to prevent further business activity until
804
such tax, interest, or penalties are paid, and a temporary
805
injunction enjoining further business activity shall be granted
806
without notice by any court of competent jurisdiction.
807
(3) Any taxpayer liable for any tax, interest, or penalty
808
levied under chapter 443 or any of the chapters specified in s.
809
213.05, excluding corporate income tax, who transfers the
810
taxpayer's business or stock of goods, must file a final return
811
and make full payment within 15 days after the date of transfer.
812
(4) Unless a taxpayer who transfers a business or stock of
813
goods provides a receipt or certificate from the department to
814
the transferee showing that the taxpayer has no further liability
815
for tax, interest, or penalty, the transferee must pay the tax,
816
interest, or penalty due or, if consideration is part of the
817
transfer, withhold a sufficient portion of the purchase money to
818
pay the taxes, interest, or penalties due.
819
(a) If the transferee withholds any portion of the
820
consideration pursuant to this subsection, the transferee shall
821
pay that portion of the consideration to the department within 30
822
days after the date of transfer.
823
(b) If the consideration withheld is insufficient, the
824
transferee is liable for the remaining amount owed.
825
(c) Any transferee acquiring the business or stock of goods
826
who fails to pay the tax, interest, and penalty due shall be
827
denied the right to engage in any business in the state until the
828
tax, interest, and penalty have been paid. If requested by the
829
department, the Department of Legal Affairs may proceed by
830
injunction to prevent further business activity until such tax,
831
interest, and penalties are paid, and a temporary injunction
832
enjoining further business activity shall be granted without
833
notice by any court of competent jurisdiction.
834
(d) This subsection does not apply to transfers in which
835
parts of the business or stock of goods are transferred to
836
various taxpayers unless more than 50 percent of the business or
837
stock of goods are transferred to one taxpayer or a group of
838
taxpayers acting in concert.
839
(5) A receipt or certificate from the department does not,
840
without an audit of the transferring taxpayer's books and records
841
by the department, guarantee that there is not a tax deficiency
842
owed to the state from operation of the transferring taxpayer's
843
business. To secure protection from transferee liability under
844
this section, the transferring taxpayer or the transferee may
845
request an audit of the transferring taxpayer's books and
846
records. The department may charge the cost of the audit to the
847
person requesting the audit.
848
(6) The transferee of a business or stock of goods is
849
jointly and severally liable with any former owner for the
850
payment of the taxes, interest, or penalties accruing and unpaid
851
on account of the operation of the business by any former owner
852
up to the fair market value of the property transferred or the
853
total purchase price, whichever is higher.
854
(7) This section does not apply to involuntary transfers.
855
(8) After notice by the department of transferee liability
856
under this section, the taxpayer shall have 60 days within which
857
to file an action as provided in chapter 72.
858
(9) The department may adopt rules necessary to administer
859
and enforce this section.
860
Section 17. Subsection (2) of section 220.21, Florida
861
Statutes, is amended to read:
862
220.21 Returns and records; regulations.--
863
(2) A taxpayer who is required to file its federal income
864
tax return by electronic means on a separate or consolidated
865
basis shall also file returns required by this chapter by
866
electronic means. Pursuant to For the reasons described in s.
867
213.755(9), the department may waive the requirement to file a
868
return by electronic means for taxpayers that are unable to
869
comply despite good faith efforts or due to circumstances beyond
870
the taxpayer's reasonable control. The provisions of this
871
subsection are in addition to the requirements of s. 213.755 to
872
electronically file returns and remit payments required under
873
this chapter. The department may prescribe by rule the format and
874
instructions necessary for electronic filing to ensure a full
875
collection of taxes due. In addition to the authority granted
876
under s. 213.755, the acceptable method of transfer, the method,
877
form, and content of the electronic data interchange, and the
878
means, if any, by which the taxpayer is will be provided with an
879
acknowledgment may be prescribed by the department. If the
880
taxpayer fails In the case of any failure to comply with the
881
electronic filing requirements of this subsection, a penalty
882
shall be added to the amount of tax due with the such return
883
equal to 5 percent of the amount of such tax for the first 30
884
days the return is not filed electronically, with an additional 5
885
percent of such tax for each additional month or fraction
886
thereof, not to exceed $250 in the aggregate. The department may
887
settle or compromise the penalty pursuant to s. 213.21. This
888
penalty is in addition to any other penalty that may be
889
applicable and shall be assessed, collected, and paid in the same
890
manner as taxes.
891
Section 18. Subsection (2) of section 220.21, Florida
892
Statutes, as amended by this act, shall take effect and apply to
893
returns due on or after January 1, 2008.
894
Section 19. Paragraph (c) of subsection (1) of section
895
336.021, Florida Statutes, is amended to read:
896
336.021 County transportation system; levy of ninth-cent
897
fuel tax on motor fuel and diesel fuel.--
898
(1)
899
(c) Local option taxes collected on sales or use of diesel
900
fuel in this state shall be distributed in the following manner:
901
1. The fiscal year of July 1, 1995, through June 30, 1996,
902
shall be the base year for all distributions.
903
2. Each year the tax collected, less the service and
904
administrative charges enumerated in s. 215.20 and the allowances
905
allowed under s. 206.91, on the number of gallons reported, up to
906
the total number of gallons reported in the base year, shall be
907
distributed to each county using the distribution percentage
908
calculated for the base year.
909
3. After the distribution of taxes pursuant to subparagraph
910
4. 2., additional taxes available for distribution shall first be
911
distributed pursuant to this subparagraph. A distribution shall
912
be made to each county in which a qualified new retail station is
913
located. A qualified new retail station is a retail station that
914
began operation after June 30, 1996, and that has sales of diesel
915
fuel exceeding 50 percent of the sales of diesel fuel reported in
916
the county in which it is located during the 1995-1996 state
917
fiscal year. The determination of whether a new retail station is
918
qualified shall be based on the total gallons of diesel fuel sold
919
at the station during each full month of operation during the 12-
920
month period ending January 31, divided by the number of full
921
months of operation during those 12 months, and the result
922
multiplied by 12. The amount distributed pursuant to this
923
subparagraph to each county in which a qualified new retail
924
station is located shall equal the local option taxes due on the
925
gallons of diesel fuel sold by the new retail station during the
926
year ending January 31, less the service charges enumerated in s.
928
Gallons of diesel fuel sold at the qualified new retail station
929
shall be certified to the department by the county requesting the
930
additional distribution by June 15, 1997, and by March 1 in each
931
subsequent year. The certification shall include the beginning
932
inventory, fuel purchases and sales, and the ending inventory for
933
the new retail station for each month of operation during the
934
year, the original purchase invoices for the period, and any
935
other information the department deems reasonable and necessary
936
to establish the certified gallons. The department may review and
937
audit the retail dealer's records provided to a county to
938
establish the gallons sold by the new retail station.
939
Notwithstanding the provisions of this subparagraph, when more
940
than one county qualifies for a distribution pursuant to this
941
subparagraph and the requested distributions exceed the total
942
taxes available for distribution, each county shall receive a
943
prorated share of the moneys available for distribution.
944
4. After the distribution of taxes pursuant to subparagraph
945
2. 3., all additional taxes available for distribution, with the
946
exception of subparagraph 3., shall be distributed based on
947
vehicular diesel fuel storage capacities in each county pursuant
948
to this subparagraph. The total vehicular diesel fuel storage
949
capacity shall be established for each fiscal year based on the
950
registration of facilities with the Department of Environmental
951
Protection as required by s. 376.303 for the following facility
952
types: retail stations, fuel user/nonretail, state government,
953
local government, and county government. Each county shall
954
receive a share of the total taxes available for distribution
955
pursuant to this subparagraph equal to a fraction, the numerator
956
of which is the storage capacity located within the county for
957
vehicular diesel fuel in the facility types listed in this
958
subparagraph and the denominator of which is the total statewide
959
storage capacity for vehicular diesel fuel in those facility
960
types. The vehicular diesel fuel storage capacity for each county
961
and facility type shall be that established by the Department of
962
Environmental Protection by June 1, 1997, for the 1996-1997
963
fiscal year, and by January 31 for each succeeding fiscal year.
964
The storage capacities so established shall be final. The storage
965
capacity for any new retail station for which a county receives a
966
distribution pursuant to subparagraph 3. shall not be included
967
in the calculations pursuant to this subparagraph.
968
Section 20. Paragraph (b) of subsection (2) of section
969
443.1215, Florida Statutes, is amended to read:
970
443.1215 Employers.--
971
(2)
972
(b) In determining whether an employing unit for which
973
service, other than agricultural labor, is also performed is an
974
employer under paragraph (1)(a), paragraph (1)(b), paragraph
975
(1)(c), or subparagraph (1)(d)2., the wages earned or the
976
employment of an employee performing service in agricultural
977
labor may not be taken into account. If an employing unit is
978
determined to be an employer of agricultural labor, the employing
979
unit is considered an employer for purposes of paragraph (1)(a)
980
subsection (1).
981
Section 21. Subsection (2) of section 443.1316, Florida
982
Statutes, is amended to read:
983
443.1316 Unemployment tax collection services; interagency
984
agreement.--
985
(2)(a) The Department of Revenue is considered to be
986
administering a revenue law of this state when the department
987
implements this chapter, or otherwise provides unemployment tax
988
collection services, under contract with the Agency for Workforce
989
Innovation through the interagency agreement.
990
(3)(b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and
995
213.757, and 213.758 apply to the collection of unemployment
996
contributions and reimbursements by the Department of Revenue
997
unless prohibited by federal law.
998
Section 22. Subsection (1) and paragraph (a) of subsection
999
(3) of section 443.141, Florida Statutes, are amended to read:
1000
443.141 Collection of contributions and reimbursements.--
1001
(1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1002
ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--
1003
(a) Interest.--Contributions or reimbursements unpaid on
1004
the date due shall bear interest at the rate of 1 percent per
1005
month from and after that date until payment plus accrued
1006
interest is received by the tax collection service provider,
1007
unless the service provider finds that the employing unit has or
1008
had good reason for failure to pay the contributions or
1009
reimbursements when due. Interest collected under this subsection
1010
must be paid into the Special Employment Security Administration
1011
Trust Fund.
1012
(b) Penalty for delinquent, erroneous, incomplete, or
1013
insufficient reports.--
1014
1. An employing unit that fails to file a any report
1015
required by the Agency for Workforce Innovation or its tax
1016
collection service provider, in accordance with rules for
1017
administering this chapter, shall pay to the tax collection
1018
service provider for each delinquent report the sum of $25 for
1019
each 30 days or fraction thereof that the employing unit is
1020
delinquent, unless the agency or its service provider, whichever
1021
required the report, finds that the employing unit has or had
1022
good reason for failure to file the report. The agency or its
1023
service provider may assess penalties only through the date of
1024
the issuance of the final assessment notice. However, additional
1025
penalties accrue if the delinquent report is subsequently filed.
1026
2. An employing unit that files an erroneous, incomplete,
1027
or insufficient report required by the Agency for Workforce
1028
Innovation or its tax collection service provider, shall pay a
1029
penalty of $50 or 10 percent of any tax due, whichever is
1030
greater, which is added to any tax, penalty, or interest
1031
otherwise due. This penalty may not exceed $300 per report. For
1032
purposes of this chapter, an "erroneous, incomplete, or
1033
insufficient report" is one so lacking in information,
1034
completeness, or arrangement that the report cannot be readily
1035
understood, verified, or reviewed. This includes, but is not
1036
limited to, reports having missing wage or employee information,
1037
missing or incorrect social security numbers, or illegible
1038
entries; reports submitted in a format that was not approved by
1039
the agency or its tax collection service provider; and those
1040
showing gross wages that do not equal the total of each
1041
individual's wage.
1042
3.2. Sums collected as penalties under this paragraph
1043
subparagraph 1. must be deposited in the Special Employment
1044
Security Administration Trust Fund.
1045
4.3. The penalty and interest for a delinquent, erroneous,
1046
incomplete, or insufficient report may be waived if when the
1047
penalty or interest is inequitable. The provisions of s.
1048
213.24(1) apply to any penalty or interest that is imposed under
1049
this paragraph section.
1050
(c) Application of partial payments.--If When a delinquency
1051
exists in the employment record of an employer not in bankruptcy,
1052
a partial payment less than the total delinquency amount shall be
1053
applied to the employment record as the payor directs. In the
1054
absence of specific direction, the partial payment shall be
1055
applied to the payor's employment record as prescribed in the
1056
rules of the Agency for Workforce Innovation or the state agency
1057
providing tax collection services.
1058
(3) COLLECTION PROCEEDINGS.--
1059
(a) Lien for payment of contributions or reimbursements.--
1060
1. There is created a lien in favor of the tax collection
1061
service provider upon all the property, both real and personal,
1062
of any employer liable for payment of any contribution or
1063
reimbursement levied and imposed under this chapter for the
1064
amount of the contributions or reimbursements due, together with
1065
any interest, costs, and penalties. If any contribution or
1066
reimbursement levied imposed under this chapter or any portion of
1067
that contribution, reimbursement, interest, or penalty is not
1068
paid within 60 days after becoming delinquent, the tax collection
1069
service provider may subsequently issue a notice of lien that may
1070
be filed in the office of the clerk of the circuit court of the
1071
any county in which the delinquent employer owns property or
1072
conducts has conducted business. The notice of lien must include
1073
the periods for which the contributions, reimbursements,
1074
interest, or penalties are demanded and the amounts due. A copy
1075
of the notice of lien must be mailed to the employer at her or
1076
his last known address. The notice of lien may not be issued and
1077
recorded until 15 days after the date the assessment becomes
1078
final under subsection (2). Upon presentation of the notice of
1079
lien, the clerk of the circuit court shall record it in a book
1080
maintained for that purpose, and the amount of the notice of
1081
lien, together with the cost of recording and interest accruing
1082
upon the amount of the contribution or reimbursement, becomes a
1083
lien upon the title to and interest, whether legal or equitable,
1084
in any real property, chattels real, or personal property of the
1085
employer against whom the notice of lien is issued, in the same
1086
manner as a judgment of the circuit court docketed in the office
1087
of the circuit court clerk, with execution issued to the sheriff
1088
for levy. This lien is prior, preferred, and superior to all
1089
mortgages or other liens filed, recorded, or acquired after the
1090
notice of lien is filed. Upon the payment of the amounts due, or
1091
upon determination by the tax collection service provider that
1092
the notice of lien was erroneously issued, the lien is satisfied
1093
when the service provider acknowledges in writing that the lien
1094
is fully satisfied. A lien's satisfaction does not need to be
1095
acknowledged before any notary or other public officer, and the
1096
signature of the director of the tax collection service provider
1097
or his or her designee is conclusive evidence of the satisfaction
1098
of the lien, which satisfaction shall be recorded by the clerk of
1099
the circuit court who receives the fees for those services.
1100
2. The tax collection service provider may subsequently
1101
issue a warrant directed to any sheriff in this state, commanding
1102
him or her to levy upon and sell any real or personal property of
1103
the employer liable for any amount under this chapter within his
1104
or her jurisdiction, for payment, with the added penalties and
1105
interest and the costs of executing the warrant, together with
1106
the costs of the clerk of the circuit court in recording and
1107
docketing the notice of lien, and to return the warrant to the
1108
service provider with payment. The warrant may only be issued and
1109
enforced for all amounts due to the tax collection service
1110
provider on the date the warrant is issued, together with
1111
interest accruing on the contribution or reimbursement due from
1112
the employer to the date of payment at the rate provided in this
1113
section. In the event of sale of any assets of the employer,
1114
however, priorities under the warrant shall be determined in
1115
accordance with the priority established by any notices of lien
1116
filed by the tax collection service provider and recorded by the
1117
clerk of the circuit court. The sheriff shall execute the warrant
1118
in the same manner prescribed by law for executions issued by the
1119
clerk of the circuit court for judgments of the circuit court.
1120
The sheriff is entitled to the same fees for executing the
1121
warrant as for a writ of execution out of the circuit court, and
1122
these fees must be collected in the same manner.
1123
3. The lien created under this paragraph shall expire 10
1124
years after the notice of lien is recorded and no action may be
1125
commenced to collect the tax after the expiration of the lien.
1126
Section 23. Paragraph (c) is added to subsection (6) of
1127
section 509.261, Florida Statutes, to read:
1128
509.261 Revocation or suspension of licenses; fines;
1129
procedure.--
1130
(6) The division may fine, suspend, or revoke the license
1131
of any public lodging establishment or public food service
1132
establishment when:
1133
(c) The licensee is delinquent in the payment of any tax,
1134
fee, or surcharge, including penalty and interest, imposed or
1135
administered under chapter 212, and the Department of Revenue has
1136
issued a warrant or filed a judgment lien certificate against the
1137
licensee's property.
1138
Section 24. Paragraph (b) of subsection (5) of section
1139
624.509, Florida Statutes, is amended to read:
1140
624.509 Premium tax; rate and computation.--
1141
(5)
1142
(b) For purposes of this subsection:
1143
1. The term "salaries" does not include amounts paid as
1144
commissions.
1145
2. The term "employees" does not include independent
1146
contractors or any person whose duties require that the person
1147
hold a valid license under the Florida Insurance Code, except
1148
adjusters, managing general agents, and service representatives,
1149
as defined in s. 626.015.
1150
3. The term "net tax" means the tax imposed by this section
1151
after applying the calculations and credits set forth in
1152
subsection (4).
1153
4. An affiliated group of corporations that created a
1154
service company within its affiliated group on July 30, 2002,
1155
shall allocate the salary of each service company employee
1156
covered by contracts with affiliated group members to the
1157
companies for which the employees perform services. The salary
1158
allocation is based on the amount of time during the tax year
1159
that the individual employee spends performing services or
1160
otherwise working for each company over the total amount of time
1161
the employee spends performing services or otherwise working for
1162
all companies. The total amount of salary allocated to an
1163
insurance company within the affiliated group shall be included
1164
as that insurer's employee salaries for purposes of this section.
1165
a. Except as provided in subparagraph (a)2., the term
1166
"affiliated group of corporations" means two or more corporations
1167
that are entirely owned by a single corporation and that
1168
constitute an affiliated group of corporations as defined in s.
1169
1504(a) of the Internal Revenue Code.
1170
b. The term "service company" means a separate corporation
1171
within the affiliated group of corporations whose employees
1172
provide services to affiliated group members and which are
1173
treated as service company employees for unemployment
1174
compensation and common law purposes. The holding company of an
1175
affiliated group may not qualify as a service company. An
1176
insurance company may not qualify as a service company.
1177
c. If an insurance company fails to substantiate, whether
1178
by means of adequate records or otherwise, its eligibility to
1179
claim the service company exception under this section, or its
1180
salary allocation under this section, no credit shall be allowed.
1181
5. A service company that is a subsidiary of a mutual
1182
insurance holding company, which mutual insurance holding company
1183
was in existence on or before January 1, 2000, shall allocate the
1184
salary of each service company employee covered by contracts with
1185
members of the mutual insurance holding company system to the
1186
companies for which the employees perform services. The salary
1187
allocation is based on the ratio of the amount of time during the
1188
tax year which the individual employee spends performing services
1189
or otherwise working for each company to the total amount of time
1190
the employee spends performing services or otherwise working for
1191
all companies. The total amount of salary allocated to an
1192
insurance company within the mutual insurance holding company
1193
system shall be included as that insurer's employee salaries for
1194
purposes of this section. However, this subparagraph does not
1195
apply for any tax year unless funds sufficient to offset the
1196
anticipated salary credits have been appropriated to the General
1197
Revenue Fund prior to the due date of the final return for that
1198
year.
1199
a. The term "mutual insurance holding company system" means
1200
two or more corporations that are subsidiaries of a mutual
1201
insurance holding company and in compliance with part IV of
1202
chapter 628.
1203
b. The term "service company" means a separate corporation
1204
within the mutual insurance holding company system whose
1205
employees provide services to other members of the mutual
1206
insurance holding company system and are treated as service
1207
company employees for unemployment compensation and common-law
1208
purposes. The mutual insurance holding company may not qualify as
1209
a service company.
1210
c. If an insurance company fails to substantiate, whether
1211
by means of adequate records or otherwise, its eligibility to
1212
claim the service company exception under this section, or its
1213
salary allocation under this section, no credit shall be allowed.
1214
Section 25. Section 213.054, Florida Statutes, is repealed.
1215
Section 26. Except as otherwise expressly provided in this
1216
act and except for this section, which shall take effect upon
1217
becoming a law, this act shall take effect July 1, 2008.
CODING: Words stricken are deletions; words underlined are additions.