Florida Senate - 2008 CS for SB 2788

By the Committee on Finance and Tax; and Senator Haridopolos

593-06527B-08 20082788c1

A bill to be entitled

An act relating to tax administration; amending s. 72.011,

F.S.; revising the time for commencing actions to contest

a tax matter; amending s. 125.0104, F.S.; revising the

list of living quarters or accommodations that are subject

to taxation; providing definitions; providing for taxation

of regulated short-term products; providing that the

occupancy of a timeshare resort and membership or

transaction fee paid by a timeshare owner are not a

privilege subject to taxation; providing that

consideration paid for the purchase of a timeshare license

in a timeshare plan is rent subject to taxation;

authorizing the Department of Revenue to establish audit

procedures and to access for delinquent taxes; requiring

the person operating transient accommodations to

separately state the tax charged on a receipt or other

documentation; providing that persons facilitating the

booking of reservations are not required to separately

state tax amounts charged; requiring that such amounts be

remitted as tax and classified as county funds; providing

additional specified uses for certain tourist tax revenue

by certain counties; specifying that certain provisions of

the act are clarifying and remedial in nature and are not

a basis for assessments of tax or for refunds of tax for

periods before the effective date of the act; amending s.

192.0105, F.S.; revising the list of tax-related forms

that a taxpayer has a right to keep confidential; amending

s. 196.192; providing that educational institutions owned

by exempt entities are also exempt from ad valorem

taxation; amending s. 201.02, F.S.; requiring a notation

indicating a nonprofit's exemption from the documentary

stamp tax; amending s. 202.125, F.S.; providing an

exemption from the communications services tax for

communications services used for a pari-mutuel

permitholder's simulcasting and intertrack wagering

activities; providing for retroactive application;

amending ss. 212.03 and 212.0305, F.S.; revising the list

of living quarters or sleeping or housekeeping

accommodations that are subject to taxation; providing

definitions; providing for taxation of regulated short-

term products; providing that the occupancy of an

accommodation of a timeshare resort and membership or

transaction fee paid by a timeshare owner is not a

privilege subject to taxation; providing that

consideration paid for the purchase of a timeshare license

in a timeshare plan is rent subject to taxation; requiring

the person operating transient accommodations to

separately state the tax charged on a receipt or other

documentation; providing that persons facilitating the

booking of reservations are not required to separately

state tax amounts charged; requiring that such amounts be

remitted as tax and classified as county funds; specifying

that certain provisions of the act are clarifying and

remedial in nature and are not a basis for assessments of

tax or for refunds of tax for periods before the effective

date of the act; amending s. 212.031, F.S.; conforming a

cross-reference; amending s. 212.055, F.S.; authorizing

certain counties to levy a hospital surtax subject to

referendum approval; providing for the allocation and uses

of the surtax proceeds; amending s. 212.07, F.S.;

conforming a cross-reference; providing penalties for

knowingly failing to collect taxes due; amending s.

212.08, F.S.; revising provisions relating to the tax

exemption for building materials used to rehabilitate real

property in enterprise zones; providing an exemption from

the sales and use tax for an aircraft that is temporarily

used in this state; providing that proof of temporary

usage may be shown by specific documentation; amending s.

212.12, F.S.; revising penalties for failing to report

taxes due; amending s. 212.18, F.S.; revising penalties

for failing to register as a dealer; amending s. 213.015,

F.S.; conforming a cross-reference; amending s. 213.053,

F.S.; revising provisions relating to confidentiality;

authorizing the Department of Revenue to send certain

general information to taxpayers by electronic means;

deleting a provision that allows the disclosure of certain

information to the Chief Financial Officer; authorizing

the department to provide taxpayer information to the

Division of Hotels and Restaurants; providing an

additional exception from the public-records exemption;

authorizing the Department of Revenue to publish a list of

delinquent taxpayers; authorizing the department to adopt

rules; creating s. 213.0532, F.S.; requiring financial

institutions to enter into agreements with the department

to conduct data matches to identify delinquent taxpayers;

providing definitions; requiring the department to pay a

fee to cover the cost to the institution; providing

immunity from liability for certain actions by the

institution; authorizing the department to institute civil

actions; authorizing the department to adopt rules;

amending s. 213.25, F.S.; clarifying that the department's

authority to reduce tax refunds or credits by the amount

of other taxes owed applies to unemployment compensation

taxes; amending s. 213.67, F.S.; revising the time for

commencing actions to contest a tax levy; creating s.

213.691, F.S.; authorizing the Department of Revenue to

issue or file integrated warrants and judgment lien

certificates; creating s. 213.692, F.S.; authorizing the

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. 220.193, F.S.;

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allowing a corporation that owns a partnership or limited

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liability company that produces and sells electricity from

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a new or expanded renewable energy facility to claim a

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renewable energy production credit; providing for

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proration among multiple owners; providing for retroactive

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application; amending s. 220.21, F.S.; revising provisions

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relating to the electronic filing of corporate taxes;

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providing for retroactivity; amending s. 336.021, F.S.;

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revising the order for distributing the local option fuel

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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 fine, suspend,

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or revoke a license for violating state tax laws; amending

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s. 624.509, F.S.; deleting the alternative salary tax

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credit calculation for mutual holding companies; amending

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s. 695.22, F.S.; requiring the actual purchase price to be

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included on deeds and conveyances filed for record;

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amending s. 695.26, F.S.; requiring the actual purchase

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price to be shown on an instrument by which the title to

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real property or any interest therein is conveyed;

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repealing s. 213.054, F.S., relating to a report naming

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persons who claim a deduction for the net earnings of an

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international banking facility; providing for retroactive

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application of specified provisions; providing effective

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dates.

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

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Section 1. Paragraph (a) of subsection (2) of section

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72.011, Florida Statutes, is amended to read:

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72.011 Jurisdiction of circuit courts in specific tax

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matters; administrative hearings and appeals; time for commencing

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action; parties; deposits.--

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(2)(a) An action may not be brought to contest an

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assessment of any tax, interest, or penalty assessed under a

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section or chapter specified in subsection (1) if the petition is

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postmarked or the action is filed more than 60 days after the

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date the assessment becomes final. An action may not be brought

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to contest a denial of refund of any tax, interest, or penalty

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paid under a section or chapter specified in subsection (1) if

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the petition is postmarked or the action is filed more than 60

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days after the date the denial becomes final.

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Section 2. Subsection (3) of section 125.0104, Florida

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Statutes, is amended to read:

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125.0104 Tourist development tax; procedure for levying;

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authorized uses; referendum; enforcement.--

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(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--

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(a) It is declared to be the intent of the Legislature that

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every person who rents, leases, or lets for consideration any

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living quarters or accommodations in any hotel, apartment hotel,

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motel, resort motel, apartment, apartment motel, roominghouse,

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mobile home park, recreational vehicle park, or condominium, or

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timeshare resort for a term of 6 months or less is exercising a

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privilege which is subject to taxation under this section, unless

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such person rents, leases, or lets for consideration any living

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quarters or accommodations which are exempt according to the

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provisions of chapter 212.

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(b) As used in this section, the terms "consideration,"

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"rental," and "rents" mean the amount received by a person

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operating transient accommodations for the use or securing the

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use of any living quarters or sleeping or housekeeping

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accommodations in, from, or a part of, or in connection with any

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hotel, apartment house, roominghouse, timeshare resort, tourist

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or trailer camp, mobile home park, recreational vehicle park, or

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condominium. The term "person operating transient accommodations"

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means the person conducting the daily affairs of the physical

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facilities furnishing transient accommodations who is responsible

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for providing the services commonly associated with operating the

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facilities furnishing transient accommodations regardless of

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whether such commonly associated services are provided by third

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parties. The terms "consideration" and "rents" do not include

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payments received by unrelated persons for facilitating the

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booking of reservations for or on behalf of the lessees or

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licensees at hotels, apartment houses, roominghouses, timeshare

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resorts, tourist or trailer camps, mobile home parks,

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recreational vehicle parks, or condominiums in this state.

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"Unrelated person" means a person who is not in the same

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affiliated group of corporations pursuant to s. 1504 of the

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Internal Revenue Code of 1986, as amended.

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occupancy in the county pursuant to a regulated short-term

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product, as defined in chapter 721, or occupancy in the county

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pursuant to a product that would be deemed a regulated short-term

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product if the agreement to purchase the short-term right were

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executed in this state. Such tax shall be collected on the last

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day of occupancy within the county unless the consideration is

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applied to the purchase of a timeshare estate. Notwithstanding

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paragraphs (a) and (b), the occupancy of an accommodation of a

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timeshare resort pursuant to a timeshare plan, a multisite

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timeshare plan, or an exchange transaction in an exchange

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program, as defined in chapter 721, by the owner of a timeshare

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interest or such owner's guest, which guest is not paying

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monetary consideration to the owner or to a third party for the

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benefit of the owner, is not a privilege subject to taxation

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under this section. A membership or transaction fee paid by a

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timeshare owner which does not provide the timeshare owner with

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the right to occupy any specific timeshare unit but merely

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provides the timeshare owner with the opportunity to exchange a

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timeshare interest through an exchange program is a service

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charge and is not subject to taxation.

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(d) Consideration paid for the purchase of a timeshare

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license in a timeshare plan, as defined in chapter 721, is rent

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subject to taxation under this section.

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(e)(b) Subject to the provisions of this section, any county

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in this state may levy and impose a tourist development tax on the

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exercise within its boundaries of the taxable privilege described

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in paragraph (a), except that there shall be no additional levy

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under this section in any cities or towns presently imposing a

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municipal resort tax as authorized under chapter 67-930, Laws of

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Florida, and this section shall not in any way affect the powers

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and existence of any tourist development authority created pursuant

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to chapter 67-930, Laws of Florida. No county authorized to levy a

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convention development tax pursuant to s. 212.0305, or to s. 8 of

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chapter 84-324, Laws of Florida, shall be allowed to levy more than

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the 2-percent tax authorized by this section. A county may elect to

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levy and impose the tourist development tax in a subcounty special

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district of the county. However, if a county so elects to levy and

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impose the tax on a subcounty special district basis, the district

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shall embrace all or a significant contiguous portion of the

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county, and the county shall assist the Department of Revenue in

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identifying the rental units subject to tax in the district.

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(f)(c) The tourist development tax shall be levied,

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imposed, and set by the governing board of the county at a rate

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of 1 percent or 2 percent of each dollar and major fraction of

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each dollar of the total consideration charged for such lease or

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rental. When receipt of consideration is by way of property other

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than money, the tax shall be levied and imposed on the fair

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market value of such nonmonetary consideration.

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(g)(d) In addition to any 1-percent or 2-percent tax

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imposed under paragraph (f) (c), the governing board of the

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county may levy, impose, and set an additional 1 percent of each

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dollar above the tax rate set under paragraph (f) (c) by the

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extraordinary vote of the governing board for the purposes set

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forth in subsection (5) or by referendum approval by the

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registered electors within the county or subcounty special

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district. No county shall levy, impose, and set the tax

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authorized under this paragraph unless the county has imposed the

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1-percent or 2-percent tax authorized under paragraph (f) (c) for

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a minimum of 3 years prior to the effective date of the levy and

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imposition of the tax authorized by this paragraph. Revenues

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raised by the additional tax authorized under this paragraph

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shall not be used for debt service on or refinancing of existing

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facilities as specified in subparagraph (5)(a)1. unless approved

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by a resolution adopted by an extraordinary majority of the total

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membership of the governing board of the county. If the 1-percent

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or 2-percent tax authorized in paragraph (f) (c) is levied within

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a subcounty special taxing district, the additional tax

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authorized in this paragraph shall only be levied therein. The

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provisions of paragraphs (4)(a)-(d) shall not apply to the

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adoption of the additional tax authorized in this paragraph. The

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effective date of the levy and imposition of the tax authorized

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under this paragraph shall be the first day of the second month

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following approval of the ordinance by the governing board or the

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first day of any subsequent month as may be specified in the

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ordinance. A certified copy of such ordinance shall be furnished

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by the county to the Department of Revenue within 10 days after

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approval of such ordinance.

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(h)(e) The tourist development tax shall be in addition to

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any other tax imposed pursuant to chapter 212 and in addition to

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all other taxes and fees and the consideration for the rental or

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lease.

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(i)(f) The tourist development tax shall be charged by the

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person receiving the consideration for the lease or rental, and

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it shall be collected from the lessee, tenant, or customer at the

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time of payment of the consideration for such lease or rental.

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(j)(g) The person receiving the consideration for such

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rental or lease shall receive, account for, and remit the tax to

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the Department of Revenue at the time and in the manner provided

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for persons who collect and remit taxes under s. 212.03. The same

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duties and privileges imposed by chapter 212 upon dealers in

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tangible property, respecting the collection and remission of

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tax; the making of returns; the keeping of books, records, and

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accounts; and compliance with the rules of the Department of

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Revenue in the administration of that chapter shall apply to and

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be binding upon all persons who are subject to the provisions of

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this section. However, the Department of Revenue may authorize a

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quarterly return and payment when the tax remitted by the dealer

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for the preceding quarter did not exceed $25.

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(k)(h) The Department of Revenue shall keep records showing

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the amount of taxes collected, which records shall also include

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records disclosing the amount of taxes collected for and from

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each county in which the tax authorized by this section is

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applicable. These records shall be open for inspection during the

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regular office hours of the Department of Revenue, subject to the

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provisions of s. 213.053.

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(l)(i) Collections received by the Department of Revenue

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from the tax, less costs of administration of this section, shall

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be paid and returned monthly to the county which imposed the tax,

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for use by the county in accordance with the provisions of this

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section. They shall be placed in the county tourist development

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trust fund of the respective county, which shall be established

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by each county as a condition precedent to receipt of such funds.

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(m)(j) The Department of Revenue may is authorized to

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employ persons and incur other expenses for which funds are

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appropriated by the Legislature.

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(n)(k) The Department of Revenue shall adopt promulgate

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such rules and shall prescribe and publish such forms as may be

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necessary to effectuate the purposes of this section. The

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department may establish audit procedures to assess for

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delinquent taxes. The person operating transient accommodations

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shall state the tax separately from the rental charged on the

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receipt, invoice, or other documentation issued with respect to

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charges for transient accommodations. Persons facilitating the

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booking of reservations who are unrelated to the person operating

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the transient accommodations in which the reservation is booked

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are not required to separately state amounts charged on the

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receipt, invoice, or other documentation issued by the person

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facilitating the booking of the reservation. Any amounts

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specifically collected as a tax are county funds and must be

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remitted as tax.

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(o)(l) In addition to any other tax which is imposed

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pursuant to this section, a county may impose up to an additional

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1-percent tax on the exercise of the privilege described in

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paragraph (a) by majority vote of the governing board of the

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county in order to:

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1. Pay the debt service on bonds issued to finance the

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construction, reconstruction, or renovation of a professional

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sports franchise facility, or the acquisition, construction,

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reconstruction, or renovation of a retained spring training

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franchise facility, either publicly owned and operated, or

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publicly owned and operated by the owner of a professional sports

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franchise or other lessee with sufficient expertise or financial

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capability to operate such facility, and to pay the planning and

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design costs incurred prior to the issuance of such bonds.

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2. Pay the debt service on bonds issued to finance the

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construction, reconstruction, or renovation of a convention

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center, and to pay the planning and design costs incurred prior

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to the issuance of such bonds.

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3. Pay the operation and maintenance costs of a convention

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center for a period of up to 10 years. Only counties that have

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elected to levy the tax for the purposes authorized in

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subparagraph 2. may use the tax for the purposes enumerated in

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this subparagraph. Any county that elects to levy the tax for the

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purposes authorized in subparagraph 2. after July 1, 2000, may

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use the proceeds of the tax to pay the operation and maintenance

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costs of a convention center for the life of the bonds.

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c. For counties designated as high tourism impact counties

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pursuant to subparagraph (p)2., the acquisition, construction,

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extension, enlargement, remodeling, repair, improvement,

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maintenance, operation, or promotion of one or more publicly

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owned and operated sports stadiums, arenas, or other sports

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venues within the boundaries of the county.

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4. Promote and advertise tourism in the State of Florida

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and nationally and internationally; however, if tax revenues are

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expended for an activity, service, venue, or event, the activity,

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service, venue, or event shall have as one of its main purposes

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the attraction of tourists as evidenced by the promotion of the

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activity, service, venue, or event to tourists.

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The provision of paragraph (e) (b) which prohibits any county

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authorized to levy a convention development tax pursuant to s.

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212.0305 from levying more than the 2-percent tax authorized by

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this section, and the provisions of paragraphs (4)(a)-(d), shall

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not apply to the additional tax authorized in this paragraph. The

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effective date of the levy and imposition of the tax authorized

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under this paragraph shall be the first day of the second month

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following approval of the ordinance by the governing board or the

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first day of any subsequent month as may be specified in the

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ordinance. A certified copy of such ordinance shall be furnished

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by the county to the Department of Revenue within 10 days after

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approval of such ordinance.

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(p)(m)1. In addition to any other tax which is imposed

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pursuant to this section, a high tourism impact county may impose

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an additional 1-percent tax on the exercise of the privilege

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described in paragraph (a) by extraordinary vote of the governing

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board of the county. The tax revenues received pursuant to this

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paragraph shall be used for one or more of the authorized uses

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pursuant to subsection (5).

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2. A county is considered to be a high tourism impact

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county after the Department of Revenue has certified to such

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county that the sales subject to the tax levied pursuant to this

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section exceeded $600 million during the previous calendar year,

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or were at least 18 percent of the county's total taxable sales

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under chapter 212 where the sales subject to the tax levied

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pursuant to this section were a minimum of $200 million, except

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that no county authorized to levy a convention development tax

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pursuant to s. 212.0305 shall be considered a high tourism impact

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county. Once a county qualifies as a high tourism impact county,

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it shall retain this designation for the period the tax is levied

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pursuant to this paragraph.

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3. The provisions of paragraphs (4)(a)-(d) shall not apply

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to the adoption of the additional tax authorized in this

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paragraph. The effective date of the levy and imposition of the

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tax authorized under this paragraph shall be the first day of the

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second month following approval of the ordinance by the governing

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board or the first day of any subsequent month as may be

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specified in the ordinance. A certified copy of such ordinance

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shall be furnished by the county to the Department of Revenue

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within 10 days after approval of such ordinance.

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(q)(n) In addition to any other tax that is imposed under

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this section, a county that has imposed the tax under paragraph

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(o) (l) may impose an additional tax that is no greater than 1

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percent on the exercise of the privilege described in paragraph

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(a) by a majority plus one vote of the membership of the board of

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county commissioners in order to:

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1. Pay the debt service on bonds issued to finance:

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a. The construction, reconstruction, or renovation of a

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facility either publicly owned and operated, or publicly owned

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and operated by the owner of a professional sports franchise or

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other lessee with sufficient expertise or financial capability to

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operate such facility, and to pay the planning and design costs

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incurred prior to the issuance of such bonds for a new

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professional sports franchise as defined in s. 288.1162.

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b. The acquisition, construction, reconstruction, or

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renovation of a facility either publicly owned and operated, or

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publicly owned and operated by the owner of a professional sports

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franchise or other lessee with sufficient expertise or financial

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capability to operate such facility, and to pay the planning and

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design costs incurred prior to the issuance of such bonds for a

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retained spring training franchise.

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2. Promote and advertise tourism in the State of Florida

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and nationally and internationally; however, if tax revenues are

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expended for an activity, service, venue, or event, the activity,

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service, venue, or event shall have as one of its main purposes

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the attraction of tourists as evidenced by the promotion of the

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activity, service, venue, or event to tourists.

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A county that imposes the tax authorized in this paragraph may

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not expend any ad valorem tax revenues for the acquisition,

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construction, reconstruction, or renovation of a facility for

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which tax revenues are used pursuant to subparagraph 1. The

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provision of paragraph (e) (b) which prohibits any county

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authorized to levy a convention development tax pursuant to s.

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212.0305 from levying more than the 2-percent tax authorized by

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this section shall not apply to the additional tax authorized by

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this paragraph in counties which levy convention development

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taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not

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apply to the adoption of the additional tax authorized in this

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paragraph. The effective date of the levy and imposition of the

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tax authorized under this paragraph is the first day of the

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second month following approval of the ordinance by the board of

450

county commissioners or the first day of any subsequent month

451

specified in the ordinance. A certified copy of such ordinance

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shall be furnished by the county to the Department of Revenue

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within 10 days after approval of the ordinance.

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Section 3. The amendments made by this act to s. 125.0104,

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Florida Statutes, are intended as clarifying and remedial in

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nature and are not a basis for assessments of tax for periods

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before July 1, 2008, or for refunds of tax for periods before

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July 1, 2008.

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Section 4. Effective January 1, 2009, paragraph (a) of

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subsection (4) of section 192.0105, Florida Statutes, is amended

461

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

464

guarantee that the rights, privacy, and property of the taxpayers

465

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

475

privacy and property are safeguarded and protected during tax

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levy, assessment, and collection are available only insofar as

477

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

480

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

487

information, and sworn statements of gross income, copies of

488

federal income tax returns for the prior year, wage and earnings

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statements (W-2 forms), and other documents (see ss. 192.105,

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193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).

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Section 5. Section 196.192, Florida Statutes, is amended to

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read:

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196.192 Exemptions from ad valorem taxation.--Subject to

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the provisions of this chapter:

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(1) All property owned by an exempt entity, including an

496

educational institution, and used exclusively for exempt purposes

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shall be totally exempt from ad valorem taxation.

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(2) All property owned by an exempt entity, including an

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educational institution, and used predominantly for exempt

500

purposes shall be exempted from ad valorem taxation to the extent

501

of the ratio that such predominant use bears to the nonexempt

502

use.

503

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

504

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

505

or by an exempt entity to an exempt entity for public display or

506

exhibition on a recurrent schedule is exempt from ad valorem

507

taxation if the property is loaned or leased for no consideration

508

or for nominal consideration.

509

510

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

511

being put must be considered in granting an exemption from ad

512

valorem taxation, including any economic use in addition to any

513

physical use. For purposes of this section, property owned by a

514

limited liability company, the sole member of which is an exempt

515

entity, shall be treated as if the property were owned directly

516

by the exempt entity. This section does not apply in determining

517

the exemption for property owned by governmental units pursuant

518

to s. 196.199.

519

Section 6. Effective January 1, 2009, subsection (6) of

520

section 201.02, Florida Statutes, is amended to read:

521

201.02 Tax on deeds and other instruments relating to real

522

property or interests in real property.--

523

(6) Taxes imposed by this section shall not apply to any

524

assignment, transfer, or other disposition, or any document,

525

which arises out of a transfer of real property from a nonprofit

526

organization to the Board of Trustees of the Internal Improvement

527

Trust Fund, to any state agency, to any water management

528

district, or to any local government. For purposes of this

529

subsection, "nonprofit organization" means an organization whose

530

purpose is the preservation of natural resources and which is

531

exempt from federal income tax under s. 501(c)(3) of the Internal

532

Revenue Code. The following notation must be placed on the

533

document assigning, transferring, or otherwise disposing of the

534

property, adjacent to the official record stamp of the county, at

535

the time of its recording in the public records: "This document

536

is exempt from documentary stamp tax pursuant to s. 201.02(6),

537

F.S." The Department of Revenue shall provide a form, or a place

538

on an existing form, for the nonprofit organization to indicate

539

its exempt status.

540

Section 7. Effective upon this act becoming a law and

541

applicable to charges for communications services incurred on or

542

after October 1, 2001, subsection (5) is added to section

543

202.125, Florida Statutes, to read:

544

202.125 Sales of communications services; specified

545

exemptions.--

546

(5) The sale of communications services to a pari-mutuel

547

permitholder licensed under chapter 550 is exempt from the taxes

548

imposed or administered pursuant to ss. 202.12 and 202.19 if the

549

communications services are used for the permitholder's

550

simulcasting and intertrack wagering activities.

551

Section 8. Section 212.03, Florida Statutes, is amended to

552

read:

553

212.03 Transient rentals tax; rate, procedure, enforcement,

554

exemptions.--

555

(1) It is hereby declared to be the legislative intent that

556

every person is exercising a taxable privilege who engages in the

557

business of renting, leasing, letting, or granting a license to

558

use any living quarters or sleeping or housekeeping

559

accommodations in, from, or a part of, or in connection with any

560

hotel, apartment house, roominghouse, or tourist or trailer camp,

561

mobile home park, recreational vehicle park, condominium, or

562

timeshare resort. However, any person who rents, leases, lets, or

563

grants a license to others to use, occupy, or enter upon any

564

living quarters or sleeping or housekeeping accommodations in

565

apartment houses, roominghouses, tourist camps, or trailer camps,

566

mobile home park, recreational vehicle park, condominium, or

567

timeshare resort, and who exclusively enters into a bona fide

568

written agreement for continuous residence for longer than 6

569

months in duration at such property is not exercising a taxable

570

privilege. For the exercise of such taxable privilege, a tax is

571

hereby levied in an amount equal to 6 percent of and on the total

572

rental charged for such living quarters or sleeping or

573

housekeeping accommodations by the person charging or collecting

574

the rental. Such tax shall apply to hotels, apartment houses,

575

roominghouses, or tourist or trailer camps, mobile home parks,

576

recreational vehicle parks, condominiums, or timeshare resorts

577

whether or not these facilities have there is in connection with

578

any of the same any dining rooms, cafes, or other places where

579

meals or lunches are sold or served to guests.

580

(2) As used in this section, the terms "rent," "rental,"

581

"rentals," and "rental payments" mean the amount received by a

582

person operating transient accommodations for the use or securing

583

of any living quarters or sleeping or housekeeping accommodations

584

in, from, or a part of, or in connection with any hotel,

585

apartment house, roominghouse, mobile home park, recreational

586

vehicle park, condominium, timeshare resort, or tourist or

587

trailer camp. The phrase "person operating transient

588

accommodations" means the person conducting the daily affairs of

589

the physical facilities furnishing transient accommodations who

590

is responsible for providing the services commonly associated

591

with operating the facilities furnishing transient accommodations

592

regardless of whether such commonly associated services are

593

provided by third parties. The terms "consideration" and "rents"

594

do not include payments received by unrelated persons for

595

facilitating the booking of reservations for or on behalf of the

596

lessees or licensees at hotels, apartment houses, roominghouses,

597

mobile home parks, recreational vehicle parks, condominiums,

598

timeshare resorts, or tourist or trailer camps in this state.

599

"Unrelated person" means a person who is not in the same

600

affiliated group of corporations pursuant to s. 1504 of the

601

Internal Revenue Code of 1986, as amended.

602

(3) Tax shall be due on the consideration paid for

603

occupancy in this state pursuant to a regulated short-term

604

product, as defined in chapter 721, or occupancy in this state

605

pursuant to a product that would be deemed a regulated short-term

606

product if the agreement to purchase the short-term right was

607

executed in this state. Such tax shall be collected on the last

608

day of occupancy within the state unless such consideration is

609

applied to the purchase of a timeshare estate. Notwithstanding

610

subsections (1) and (2), the occupancy of an accommodation of a

611

timeshare resort pursuant to a timeshare plan, a multisite

612

timeshare plan, or an exchange transaction in an exchange

613

program, as defined in chapter 721, by the owner of a timeshare

614

interest or such owner's guest, which guest is not paying

615

monetary consideration to the owner or to a third party for the

616

benefit of the owner, is not a privilege subject to taxation

617

under this section. A membership or transaction fee paid by a

618

timeshare owner which does not provide the timeshare owner with

619

the right to occupy any specific timeshare unit but merely

620

provides the timeshare owner with the opportunity to exchange a

621

timeshare interest through an exchange program is a service

622

charge and not subject to tax.

623

(4) Consideration paid for the purchase of a timeshare

624

license in a timeshare plan, as defined in chapter 721, is rent

625

subject to tax under this section.

626

(5)(2) The tax provided for herein shall be in addition to

627

the total amount of the rental, shall be charged by the lessor or

628

person operating transient accommodations subject to the tax

629

under this chapter receiving the rent in and by said rental

630

arrangement to the lessee or person paying the rental, and shall

631

be due and payable at the time of the receipt of such rental

632

payment by the lessor or person operating transient

633

accommodations, as defined in this chapter, who receives said

634

rental or payment. The owner, lessor, or person operating

635

transient accommodations receiving the rent shall remit the tax

636

to the department on the amount of rent received at the times and

637

in the manner hereinafter provided for dealers to remit taxes

638

under this chapter. The same duties imposed by this chapter upon

639

dealers in tangible personal property respecting the collection

640

and remission of the tax; the making of returns; the keeping of

641

books, records, and accounts; and the compliance with the rules

642

and regulations of the department in the administration of this

643

chapter shall apply to and be binding upon all persons who manage

644

or operate hotels, apartment houses, roominghouses, tourist and

645

trailer camps, and the rental of condominium units, and to all

646

persons who collect or receive such rents on behalf of such owner

647

or lessor taxable under this chapter. The person operating

648

transient accommodations shall separately state the tax from the

649

rental charged on the receipt, invoice, or other documentation

650

issued with respect to charges for transient accommodations.

651

Persons facilitating the booking of reservations who are

652

unrelated to the person operating the transient accommodations in

653

which the reservation is booked are not required to separately

654

state amounts charged on the receipt, invoice, or other

655

documentation issued by the person facilitating the booking of

656

the reservation. Any amounts specifically collected as a tax are

657

state funds and must be remitted as tax.

658

(6)(3) When rentals are received by way of property, goods,

659

wares, merchandise, services, or other things of value, the tax

660

shall be at the rate of 6 percent of the value of the property,

661

goods, wares, merchandise, services, or other things of value.

662

(7)(4) The tax levied by this section shall not apply to,

663

be imposed upon, or collected from any person who shall have

664

entered into a bona fide written lease for longer than 6 months

665

in duration for continuous residence at any one hotel, apartment

666

house, roominghouse, tourist or trailer camp, or condominium, or

667

to any person who shall reside continuously longer than 6 months

668

at any one hotel, apartment house, roominghouse, tourist or

669

trailer camp, or condominium and shall have paid the tax levied

670

by this section for 6 months of residence in any one hotel,

671

roominghouse, apartment house, tourist or trailer camp, or

672

condominium. Notwithstanding other provisions of this chapter, no

673

tax shall be imposed upon rooms provided guests when there is no

674

consideration involved between the guest and the public lodging

675

establishment. Further, any person who, on the effective date of

676

this act, has resided continuously for 6 months at any one hotel,

677

apartment house, roominghouse, tourist or trailer camp, or

678

condominium, or, if less than 6 months, has paid the tax imposed

679

herein until he or she shall have resided continuously for 6

680

months, shall thereafter be exempt, so long as such person shall

681

continuously reside at such location. The Department of Revenue

682

shall have the power to reform the rental contract for the

683

purposes of this chapter if the rental payments are collected in

684

other than equal daily, weekly, or monthly amounts so as to

685

reflect the actual consideration to be paid in the future for the

686

right of occupancy during the first 6 months.

687

(8)(5) The tax imposed by this section shall constitute a

688

lien on the property of the lessee or rentee of any sleeping

689

accommodations in the same manner as and shall be collectible as

690

are liens authorized and imposed by ss. 713.68 and 713.69.

691

(9)(6) It is the legislative intent that every person is

692

engaging in a taxable privilege who leases or rents parking or

693

storage spaces for motor vehicles in parking lots or garages, who

694

leases or rents docking or storage spaces for boats in boat docks

695

or marinas, or who leases or rents tie-down or storage space for

696

aircraft at airports. For the exercise of this privilege, a tax

697

is hereby levied at the rate of 6 percent on the total rental

698

charged.

699

(10)(7)(a) Full-time students enrolled in an institution

700

offering postsecondary education and military personnel currently

701

on active duty who reside in the facilities described in

702

subsection (1) shall be exempt from the tax imposed by this

703

section. The department shall be empowered to determine what

704

shall be deemed acceptable proof of full-time enrollment. The

705

exemption contained in this subsection shall apply irrespective

706

of any other provisions of this section. The tax levied by this

707

section shall not apply to or be imposed upon or collected on the

708

basis of rentals to any person who resides in any building or

709

group of buildings intended primarily for lease or rent to

710

persons as their permanent or principal place of residence.

711

(b) It is the intent of the Legislature that this

712

subsection provide tax relief for persons who rent living

713

accommodations rather than own their homes, while still providing

714

a tax on the rental of lodging facilities that primarily serve

715

transient guests.

716

717

212.02(10)(f), which are intended primarily for rental as a

718

principal or permanent place of residence is exempt from the tax

719

imposed by this chapter. The rental of such facilities that

720

primarily serve transient guests is not exempt by this

721

subsection. In the application of this law, or in making any

722

determination against the exemption, the department shall

723

consider the facility as primarily serving transient guests

724

unless the facility owner makes a verified declaration on a form

725

prescribed by the department that more than half of the total

726

rental units available are occupied by tenants who have a

727

continuous residence in excess of 3 months. The owner of a

728

facility declared to be exempt by this paragraph must make a

729

determination of the taxable status of the facility at the end of

730

the owner's accounting year using any consecutive 3-month period

731

at least one month of which is in the accounting year. The owner

732

must use a selected consecutive 3-month period during each annual

733

redetermination. In the event that an exempt facility no longer

734

qualifies for exemption by this paragraph, the owner must notify

735

the department on a form prescribed by the department by the 20th

736

day of the first month of the owner's next succeeding accounting

737

year that the facility no longer qualifies for such exemption.

738

The tax levied by this section shall apply to the rental of

739

facilities that no longer qualify for exemption under this

740

paragraph beginning the first day of the owner's next succeeding

741

accounting year. The provisions of this paragraph do not apply to

742

mobile home lots regulated under chapter 723.

743

(d) The rental of living accommodations in migrant labor

744

camps is not taxable under this section. "Migrant labor camps"

745

are defined as one or more buildings or structures, tents,

746

trailers, or vehicles, or any portion thereof, together with the

747

land appertaining thereto, established, operated, or used as

748

living quarters for seasonal, temporary, or migrant workers.

749

Section 9. Subsection (3) of section 212.0305, Florida

750

Statutes, is amended to read:

751

212.0305 Convention development taxes; intent;

752

administration; authorization; use of proceeds.--

753

(3) APPLICATION; ADMINISTRATION; PENALTIES.--

754

(a) The convention development tax on transient rentals

755

imposed by the governing body of any county authorized to so levy

756

shall apply to the amount of any payment made by any person to

757

rent, lease, or use for a period of 6 months or less any living

758

quarters or accommodations in a hotel, apartment hotel, motel,

759

resort motel, apartment, apartment motel, roominghouse, timeshare

760

resort, tourist or trailer camp, mobile home park, recreational

761

vehicle park, or condominium. When receipt of consideration is by

762

way of property other than money, the tax shall be levied and

763

imposed on the fair market value of such nonmonetary

764

consideration. Any payment made by a person to rent, lease, or

765

use any living quarters or accommodations which are exempt from

766

the tax imposed under s. 212.03 shall likewise be exempt from any

767

tax imposed under this section.

768

(b) As used in this section, the terms "payment" and

769

"consideration" mean the amount received by a person operating

770

transient accommodations for the use or securing the use of any

771

living quarters or sleeping or housekeeping accommodations in,

772

from, or a part of, or in connection with any hotel, apartment

773

house, roominghouse, timeshare resort, or tourist or trailer

774

camp. The phrase "person operating transient accommodations"

775

means the person conducting the daily affairs of the physical

776

facilities furnishing transient accommodations who is responsible

777

for providing the services commonly associated with operating the

778

facilities furnishing transient accommodations regardless of

779

whether such commonly associated services are provided by third

780

parties. The terms "consideration" and "rents" do not include

781

payments received by unrelated persons for facilitating the

782

booking of reservations for or on behalf of the lessees or

783

licensees at hotels, apartment houses, roominghouses, mobile home

784

parks, recreational vehicle parks, condominiums, timeshare

785

resorts, or tourist or trailer camps in this state. "Unrelated

786

person" means a person who is not in the same affiliated group of

787

corporations pursuant to s. 1504 of the Internal Revenue Code of

788

1986, as amended.

789

790

occupancy in the county pursuant to a regulated short-term

791

product, as defined in chapter 721, or occupancy in the county

792

pursuant to a product that would be deemed a regulated short-term

793

product if the agreement to purchase the short-term right was

794

executed in this state. Such tax shall be collected on the last

795

day of occupancy within the county unless such consideration is

796

applied to the purchase of a timeshare estate. Notwithstanding

797

the provisions of paragraph (b), the occupancy of an

798

accommodation of a timeshare resort pursuant to a timeshare plan,

799

a multisite timeshare plan, or an exchange transaction in an

800

exchange program, as defined in chapter 721, by the owner of a

801

timeshare interest or such owner's guest, which guest is not

802

paying monetary consideration to the owner or to a third party

803

for the benefit of the owner, is not a privilege subject to

804

taxation under this section. A membership or transaction fee paid

805

by a timeshare owner which does not provide the timeshare owner

806

with the right to occupy any specific timeshare unit but merely

807

provides the timeshare owner with the opportunity to exchange a

808

timeshare interest through an exchange program is a service

809

charge and not subject to tax.

810

(d) Consideration paid for the purchase of a timeshare

811

license in a timeshare plan, as defined in chapter 721, is rent

812

subject to tax under this section.

813

(e)(b) The tax shall be charged by the person receiving the

814

consideration for the lease or rental, and the tax shall be

815

collected from the lessee, tenant, or customer at the time of

816

payment of the consideration for such lease or rental. The person

817

operating transient accommodations shall separately state the tax

818

from the rental charged on the receipt, invoice, or other

819

documentation issued with respect to charges for transient

820

accommodations. Persons facilitating the booking of reservations

821

who are unrelated to the person operating the transient

822

accommodations in which the reservation is booked are not

823

required to separately state amounts charged on the receipt,

824

invoice, or other documentation issued by the person facilitating

825

the booking of the reservation. Any amounts specifically

826

collected as a tax are county funds and must be remitted as tax.

827

(f)(c) The person receiving the consideration for such

828

rental or lease shall receive, account for, and remit the tax to

829

the department at the time and in the manner provided for persons

830

who collect and remit taxes under s. 212.03. The same duties and

831

privileges imposed by this chapter upon dealers in tangible

832

property respecting the collection and remission of tax; the

833

making of returns; the keeping of books, records, and accounts;

834

and compliance with the rules of the department in the

835

administration of this chapter apply to and are binding upon all

836

persons who are subject to the provisions of this section.

837

However, the department may authorize a quarterly return and

838

payment when the tax remitted by the dealer for the preceding

839

quarter did not exceed $25.

840

(g)(d) The department shall keep records showing the amount

841

of taxes collected, which records shall disclose the taxes

842

collected from each county in which a local government resort tax

843

is levied. These records shall be subject to the provisions of s.

844

213.053 and are confidential and exempt from the provisions of s.

845

119.07(1).

846

(h)(e) The collections received by the department from the

847

tax, less costs of administration, shall be paid and returned

848

monthly to the county which imposed the tax, for use by the

849

county as provided in this section. Such receipts shall be placed

850

in a specific trust fund or funds created by the county.

851

(i)(f) The department shall adopt promulgate such rules and

852

shall prescribe and publish such forms as may be necessary to

853

effectuate the purposes of this section. The department is

854

authorized to establish audit procedures and to assess for

855

delinquent taxes.

856

(j)(g) The estimated tax provisions contained in s. 212.11

857

do not apply to the administration of any tax levied under this

858

section.

859

(k)(h) Any person taxable under this section who, either by

860

himself or herself or through the person's agents or employees,

861

fails or refuses to charge and collect the taxes herein provided

862

from the person paying any rental or lease is, in addition to

863

being personally liable for the payment of the tax, guilty of a

864

misdemeanor of the first degree, punishable as provided in s.

865

775.082 or s. 775.083.

866

(l)(i) A No person may not shall advertise or hold out to

867

the public in any manner, directly or indirectly, that he or she

868

will absorb all or any part of the tax; that he or she will

869

relieve the person paying the rental of the payment of all or any

870

part of the tax; or that the tax will not be added to the rental

871

or lease consideration or, if added, that the tax or any part

872

thereof will be refunded or refused, either directly or

873

indirectly, by any method whatsoever. Any person who willfully

874

violates any provision of this paragraph is guilty of a

875

misdemeanor of the first degree, punishable as provided in s.

876

775.082 or s. 775.083.

877

(m)(j) The tax shall constitute a lien on the property of

878

the lessee, customer, or tenant in the same manner as, and shall

879

be collectible as are, liens authorized and imposed by ss.

880

713.67, 713.68, and 713.69.

881

(n)(k) Any tax levied pursuant to this section shall be in

882

addition to any other tax imposed pursuant to this chapter and in

883

addition to all other taxes and fees and the consideration for

884

the rental or lease.

885

(o)(l) The department shall administer the taxes levied

886

herein as increases in the rate of the tax authorized in s.

887

125.0104. The department shall collect and enforce the provisions

888

of this section and s. 125.0104 in conjunction with each other in

889

those counties authorized to levy the taxes authorized herein.

890

The department shall distribute the proceeds received from the

891

taxes levied pursuant to this section and s. 125.0104 in

892

proportion to the rates of the taxes authorized to the

893

appropriate trust funds as provided by law. In the event of

894

underpayment of the total amount due by a taxpayer pursuant to

895

this section and s. 125.0104, the department shall distribute the

896

amount received in proportion to the rates of the taxes

897

authorized to the appropriate trust funds as provided by law and

898

the penalties and interest due on both of said taxes shall be

899

applicable.

900

Section 10. The amendments made by this act to ss. 212.03

901

and 212.0305, Florida Statutes, are intended as clarifying and

902

remedial in nature and are not a basis for assessments of tax for

903

periods before July 1, 2008, or for refunds of tax for periods

904

before July 1, 2008.

905

Section 11. Paragraph (a) of subsection (1) of section

906

212.031, Florida Statutes, is amended to read:

907

212.031 Tax on rental or license fee for use of real

908

property.--

909

(1)(a) It is declared to be the legislative intent that

910

every person is exercising a taxable privilege who engages in the

911

business of renting, leasing, letting, or granting a license for

912

the use of any real property unless such property is:

913

1. Assessed as agricultural property under s. 193.461.

914

2. Used exclusively as dwelling units.

915

3. Property subject to tax on parking, docking, or storage

916

spaces under s. 212.03(9) s. 212.03(6).

917

4. Recreational property or the common elements of a

918

condominium when subject to a lease between the developer or

919

owner thereof and the condominium association in its own right or

920

as agent for the owners of individual condominium units or the

921

owners of individual condominium units. However, only the lease

922

payments on such property shall be exempt from the tax imposed by

923

this chapter, and any other use made by the owner or the

924

condominium association shall be fully taxable under this

925

chapter.

926

5. A public or private street or right-of-way and poles,

927

conduits, fixtures, and similar improvements located on such

928

streets or rights-of-way, occupied or used by a utility or

929

provider of communications services, as defined by s. 202.11, for

930

utility or communications or television purposes. For purposes of

931

this subparagraph, the term "utility" means any person providing

932

utility services as defined in s. 203.012. This exception also

933

applies to property, wherever located, on which the following are

934

placed: towers, antennas, cables, accessory structures, or

935

equipment, not including switching equipment, used in the

936

provision of mobile communications services as defined in s.

937

202.11. For purposes of this chapter, towers used in the

938

provision of mobile communications services, as defined in s.

939

202.11, are considered to be fixtures.

940

6. A public street or road which is used for transportation

941

purposes.

942

7. Property used at an airport exclusively for the purpose

943

of aircraft landing or aircraft taxiing or property used by an

944

airline for the purpose of loading or unloading passengers or

945

property onto or from aircraft or for fueling aircraft.

946

8.a. Property used at a port authority, as defined in s.

947

315.02(2), exclusively for the purpose of oceangoing vessels or

948

tugs docking, or such vessels mooring on property used by a port

949

authority for the purpose of loading or unloading passengers or

950

cargo onto or from such a vessel, or property used at a port

951

authority for fueling such vessels, or to the extent that the

952

amount paid for the use of any property at the port is based on

953

the charge for the amount of tonnage actually imported or

954

exported through the port by a tenant.

955

b. The amount charged for the use of any property at the

956

port in excess of the amount charged for tonnage actually

957

imported or exported shall remain subject to tax except as

958

provided in sub-subparagraph a.

959

9. Property used as an integral part of the performance of

960

qualified production services. As used in this subparagraph, the

961

term "qualified production services" means any activity or

962

service performed directly in connection with the production of a

963

qualified motion picture, as defined in s. 212.06(1)(b), and

964

includes:

965

a. Photography, sound and recording, casting, location

966

managing and scouting, shooting, creation of special and optical

967

effects, animation, adaptation (language, media, electronic, or

968

otherwise), technological modifications, computer graphics, set

969

and stage support (such as electricians, lighting designers and

970

operators, greensmen, prop managers and assistants, and grips),

971

wardrobe (design, preparation, and management), hair and makeup

972

(design, production, and application), performing (such as

973

acting, dancing, and playing), designing and executing stunts,

974

coaching, consulting, writing, scoring, composing,

975

choreographing, script supervising, directing, producing,

976

transmitting dailies, dubbing, mixing, editing, cutting, looping,

977

printing, processing, duplicating, storing, and distributing;

978

b. The design, planning, engineering, construction,

979

alteration, repair, and maintenance of real or personal property

980

including stages, sets, props, models, paintings, and facilities

981

principally required for the performance of those services listed

982

in sub-subparagraph a.; and

983

c. Property management services directly related to

984

property used in connection with the services described in sub-

985

subparagraphs a. and b.

986

987

This exemption will inure to the taxpayer upon presentation of

988

the certificate of exemption issued to the taxpayer under the

989

provisions of s. 288.1258.

990

10. Leased, subleased, licensed, or rented to a person

991

providing food and drink concessionaire services within the

992

premises of a convention hall, exhibition hall, auditorium,

993

stadium, theater, arena, civic center, performing arts center,

994

publicly owned recreational facility, or any business operated

995

under a permit issued pursuant to chapter 550. A person providing

996

retail concessionaire services involving the sale of food and

997

drink or other tangible personal property within the premises of

998

an airport shall be subject to tax on the rental of real property

999

used for that purpose, but shall not be subject to the tax on any

1000

license to use the property. For purposes of this subparagraph,

1001

the term "sale" shall not include the leasing of tangible

1002

personal property.

1003

11. Property occupied pursuant to an instrument calling for

1004

payments which the department has declared, in a Technical

1005

Assistance Advisement issued on or before March 15, 1993, to be

1006

nontaxable pursuant to rule 12A-1.070(19)(c), Florida

1007

Administrative Code; provided that this subparagraph shall only

1008

apply to property occupied by the same person before and after

1009

the execution of the subject instrument and only to those

1010

payments made pursuant to such instrument, exclusive of renewals

1011

and extensions thereof occurring after March 15, 1993.

1012

12. Rented, leased, subleased, or licensed to a

1013

concessionaire by a convention hall, exhibition hall, auditorium,

1014

stadium, theater, arena, civic center, performing arts center, or

1015

publicly owned recreational facility, during an event at the

1016

facility, to be used by the concessionaire to sell souvenirs,

1017

novelties, or other event-related products. This subparagraph

1018

applies only to that portion of the rental, lease, or license

1019

payment which is based on a percentage of sales and not based on

1020

a fixed price. This subparagraph is repealed July 1, 2009.

1021

13. Property used or occupied predominantly for space

1022

flight business purposes. As used in this subparagraph, "space

1023

flight business" means the manufacturing, processing, or assembly

1024

of a space facility, space propulsion system, space vehicle,

1025

satellite, or station of any kind possessing the capacity for

1026

space flight, as defined by s. 212.02(23), or components thereof,

1027

and also means the following activities supporting space flight:

1028

vehicle launch activities, flight operations, ground control or

1029

ground support, and all administrative activities directly

1030

related thereto. Property shall be deemed to be used or occupied

1031

predominantly for space flight business purposes if more than 50

1032

percent of the property, or improvements thereon, is used for one

1033

or more space flight business purposes. Possession by a landlord,

1034

lessor, or licensor of a signed written statement from the

1035

tenant, lessee, or licensee claiming the exemption shall relieve

1036

the landlord, lessor, or licensor from the responsibility of

1037

collecting the tax, and the department shall look solely to the

1038

tenant, lessee, or licensee for recovery of such tax if it

1039

determines that the exemption was not applicable.

1040

Section 12. Present paragraph (f) of subsection (7) of

1041

section 212.055, Florida Statutes, is redesignated as paragraph

1042

(g), and a new paragraph (f) is added to that subsection, to

1043

read:

1044

212.055 Discretionary sales surtaxes; legislative intent;

1045

authorization and use of proceeds.--It is the legislative intent

1046

that any authorization for imposition of a discretionary sales

1047

surtax shall be published in the Florida Statutes as a subsection

1048

of this section, irrespective of the duration of the levy. Each

1049

enactment shall specify the types of counties authorized to levy;

1050

the rate or rates which may be imposed; the maximum length of

1051

time the surtax may be imposed, if any; the procedure which must

1052

be followed to secure voter approval, if required; the purpose

1053

for which the proceeds may be expended; and such other

1054

requirements as the Legislature may provide. Taxable transactions

1055

and administrative procedures shall be as provided in s. 212.054.

1056

(7) VOTER-APPROVED INDIGENT CARE SURTAX.--

1057

(f) Notwithstanding any provision of this subsection except

1058

paragraphs (b) and (g), a hospital surtax may be levied upon

1059

approval of a referendum by the electors in a county that has

1060

more than one independent special hospital district and a

1061

population of fewer than 50,000 residents, not including inmates

1062

and patients residing in institutions operated by the Federal

1063

Government, the Department of Corrections, the Department of

1064

Health, or the Department of Children and Family Services.

1065

Subject to the cap in paragraph (g), the surtax may be levied at

1066

a rate not to exceed 1 percent.

1067

1. At least 90 days before submitting the referendum to the

1068

voters, the governing body of the county shall certify to the

1069

Department of Revenue the populations of each special hospital

1070

district. If the surtax referendum is approved, the surtax

1071

proceeds shall be allocated to each district in proportion to the

1072

relative populations certified by the county governing body.

1073

2. In addition to the uses authorized by this subsection,

1074

an independent special hospital district may pledge surtax

1075

proceeds to service new or existing bond indebtedness and may use

1076

surtax proceeds to pay the direct costs incurred to finance,

1077

plan, construct, or reconstruct a public or not-for-profit

1078

hospital in the county; the land acquisition, land improvement,

1079

design, engineering costs, equipment, and furnishing costs

1080

related to the hospital; or the direct costs associated

1081

therewith. An independent hospital district may use the services

1082

of the Division of Bond Finance of the State Board of

1083

Administration pursuant to the State Bond Act to issue bonds

1084

under this paragraph.

1085

3. Any county having a population of fewer than 50,000

1086

residents at the time bonds authorized in this paragraph are

1087

issued shall retain the authority granted under this paragraph

1088

throughout the term of such bonds, including the term of any

1089

refinancing bonds, regardless of any subsequent increase in

1090

population which results in the county having 50,000 or more

1091

residents.

1092

4. If the indebtedness issued by one hospital district

1093

expires before the indebtedness issued by the other hospital

1094

district, the full amount of the surtax proceeds shall be applied

1095

to service the remaining indebtedness until it is extinguished.

1096

Section 13. Paragraph (b) of subsection (1) and subsection

1097

(3) of section 212.07, Florida Statutes, are amended to read:

1098

212.07 Sales, storage, use tax; tax added to purchase

1099

price; dealer not to absorb; liability of purchasers who cannot

1100

prove payment of the tax; penalties; general exemptions.--

1101

(1)

1102

(b) A resale must be in strict compliance with s. 212.18

1103

and the rules and regulations, and any dealer who makes a sale

1104

for resale which is not in strict compliance with s. 212.18 and

1105

the rules and regulations shall himself or herself be liable for

1106

and pay the tax. Any dealer who makes a sale for resale shall

1107

document the exempt nature of the transaction, as established by

1108

rules promulgated by the department, by retaining a copy of the

1109

purchaser's resale certificate. In lieu of maintaining a copy of

1110

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

1111

sale, an authorization number provided telephonically or

1112

electronically by the department, or by such other means

1113

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

1114

resale certificate issued pursuant to s. 212.18(3)(d) s.

1115

212.18(3)(c), valid at the time of receipt from the purchaser,

1116

without seeking annual verification of the resale certificate if

1117

the dealer makes recurring sales to a purchaser in the normal

1118

course of business on a continual basis. For purposes of this

1119

paragraph, "recurring sales to a purchaser in the normal course

1120

of business" refers to a sale in which the dealer extends credit

1121

to the purchaser and records the debt as an account receivable,

1122

or in which the dealer sells to a purchaser who has an

1123

established cash or C.O.D. account, similar to an open credit

1124

account. For purposes of this paragraph, purchases are made from

1125

a selling dealer on a continual basis if the selling dealer

1126

makes, in the normal course of business, sales to the purchaser

1127

no less frequently than once in every 12-month period. A dealer

1128

may, through the informal protest provided for in s. 213.21 and

1129

the rules of the Department of Revenue, provide the department

1130

with evidence of the exempt status of a sale. Consumer

1131

certificates of exemption executed by those exempt entities that

1132

were registered with the department at the time of sale, resale

1133

certificates provided by purchasers who were active dealers at

1134

the time of sale, and verification by the department of a

1135

purchaser's active dealer status at the time of sale in lieu of a

1136

resale certificate shall be accepted by the department when

1137

submitted during the protest period, but may not be accepted in

1138

any proceeding under chapter 120 or any circuit court action

1139

instituted under chapter 72.

1140

(3)(a) A Any dealer who fails, neglects, or refuses to

1141

collect the tax or fees imposed under this chapter herein

1142

provided, either by himself or herself or through the dealer's

1143

agents or employees, is, in addition to the penalty of being

1144

liable for and paying the tax or fees himself or herself, commits

1145

guilty of a misdemeanor of the first degree, punishable as

1146

provided in s. 775.082 or s. 775.083.

1147

(b) A dealer who willfully fails to collect the tax or fees

1148

imposed under this chapter after the department provides notice

1149

of the duty to collect the tax or fees shall, in addition to

1150

being liable for and paying the tax or fees and for any other

1151

penalties provided by law, be liable for a specific penalty of

1152

100 percent of any uncollected tax or fees and, upon conviction,

1153

for fine and punishment as provided in s. 775.082, s. 775.083, or

1154

s. 775.084:

1155

1. If the total amount of uncollected taxes or fees is less

1156

than $300, the first offense is a misdemeanor of the second

1157

degree, the second offense is a misdemeanor of the first degree,

1158

and the third and all subsequent offenses are felonies of the

1159

third degree.

1160

2. If the total amount of the uncollected taxes or fees is

1161

$300 or more but less than $20,000, the offense is a felony of

1162

the third degree.

1163

3. If the total amount of the uncollected taxes or fees is

1164

$20,000 or more but less than $100,000, the offense is a felony

1165

of the second degree.

1166

4. If the total amount of the uncollected taxes or fees is

1167

$100,000 or more, the offense is a felony of the first degree.

1168

1169

voluntary, intentional violation of a known legal duty.

1170

(d) The department shall give written notice of the duty to

1171

collect taxes or fees to the dealer by personal service; or by

1172

sending notice to the dealer by registered mail, to the dealer's

1173

last known address; or by both personal service and mailing.

1174

Section 14. Paragraph (g) of subsection (5) of section

1175

212.08, Florida Statutes, is amended, and paragraph (ggg) is

1176

added to subsection (7) of that section, to read:

1177

212.08 Sales, rental, use, consumption, distribution, and

1178

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

1179

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

1180

storage to be used or consumed in this state of the following are

1181

hereby specifically exempt from the tax imposed by this chapter.

1182

(5) EXEMPTIONS; ACCOUNT OF USE.--

1183

(g) Building materials used in the rehabilitation of real

1184

property located in an enterprise zone.--

1185

1. Building materials used in the rehabilitation of real

1186

property located in an enterprise zone are shall be exempt from

1187

the tax imposed by this chapter upon an affirmative showing to

1188

the satisfaction of the department that the items have been used

1189

for the rehabilitation of real property located in an enterprise

1190

zone. Except as provided in subparagraph 2., this exemption

1191

inures to the owner, lessee, or lessor at the time of the

1192

rehabilitated real property located in an enterprise zone is

1193

rehabilitated, but only through a refund of previously paid

1194

taxes. To receive a refund pursuant to this paragraph, the owner,

1195

lessee, or lessor of the rehabilitated real property located in

1196

an enterprise zone must file an application under oath with the

1197

governing body or enterprise zone development agency having

1198

jurisdiction over the enterprise zone where the business is

1199

located, as applicable. A single application for refund may be

1200

submitted for multiple, contiguous parcels that were parts of a

1201

single parcel that was divided as part of the rehabilitation of

1202

the property. All other requirements of this paragraph apply to

1203

each parcel on an individual basis. The application must include,

1204

which includes:

1205

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

1206

b. An address and assessment roll parcel number of the

1207

rehabilitated real property in an enterprise zone for which a

1208

refund of previously paid taxes is being sought.

1209

c. A description of the improvements made to accomplish the

1210

rehabilitation of the real property.

1211

d. A copy of a valid the building permit issued by the

1212

county or municipal building department for the rehabilitation of

1213

the real property.

1214

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

1215

the general contractor, licensed in this state, with whom the

1216

applicant contracted to make the improvements necessary to

1217

rehabilitate accomplish the rehabilitation of the real property,

1218

which statement lists the building materials used in the

1219

rehabilitation of the real property, the actual cost of the

1220

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

1221

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

1222

contractor has not been used, the applicant shall provide the

1223

this information in a sworn statement, under the penalty of

1224

perjury. Copies of the invoices which evidence the purchase of

1225

the building materials used in the such rehabilitation and the

1226

payment of sales tax on the building materials shall be attached

1227

to the sworn statement provided by the general contractor or by

1228

the applicant. Unless the actual cost of building materials used

1229

in the rehabilitation of real property and the payment of sales

1230

taxes due are thereon is documented by a general contractor or by

1231

the applicant in this manner, the cost of such building materials

1232

shall be an amount equal to 40 percent of the increase in

1233

assessed value for ad valorem tax purposes.

1234

f. The identifying number assigned pursuant to s. 290.0065

1235

to the enterprise zone in which the rehabilitated real property

1236

is located.

1237

g. A certification by the local building code inspector

1238

that the improvements necessary for rehabilitating to accomplish

1239

the rehabilitation of the real property are substantially

1240

completed.

1241

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

1242

s. 288.703(1).

1243

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

1244

employee of the business, including, for each employee who is a

1245

resident of an enterprise zone, the identifying number assigned

1246

pursuant to s. 290.0065 to the enterprise zone in which the

1247

employee resides.

1248

2. This exemption inures to a municipality city, county,

1249

other governmental unit or agency, or nonprofit community-based

1250

organization through a refund of previously paid taxes if the

1251

building materials used in the rehabilitation of real property

1252

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

1253

community development block grant, State Housing Initiatives

1254

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

1255

a refund of previously paid taxes pursuant to this paragraph, a

1256

municipality city, county, other governmental unit or agency, or

1257

nonprofit community-based organization must file an application

1258

that which includes the same information required to be provided

1259

in subparagraph 1. by an owner, lessee, or lessor of

1260

rehabilitated real property. In addition, the application must

1261

include a sworn statement signed by the chief executive officer

1262

of the municipality city, county, other governmental unit or

1263

agency, or nonprofit community-based organization seeking a

1264

refund which states that the building materials for which a

1265

refund is sought were paid for from the funds of a community

1266

development block grant, State Housing Initiatives Partnership

1267

Program, or similar grant or loan program.

1268

3. Within 10 working days after receipt of an application,

1269

the governing body or enterprise zone development agency shall

1270

review the application to determine if it contains all the

1271

information required under pursuant to subparagraph 1. or

1272

subparagraph 2. and meets the criteria set out in this paragraph.

1273

The governing body or agency shall certify all applications that

1274

contain the required information required pursuant to

1275

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

1276

in this paragraph as eligible to receive a refund. If applicable,

1277

the governing body or agency shall also certify that if 20

1278

percent of the employees of the business are residents of an

1279

enterprise zone, excluding temporary and part-time employees. The

1280

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

1281

certification shall be transmitted to the executive director of

1282

the department of Revenue. The applicant is shall be responsible

1283

for forwarding a certified application to the department within

1284

the time specified in subparagraph 4.

1285

4. An application for a refund pursuant to this paragraph

1286

must be submitted to the department within 6 months after the

1287

rehabilitation of the property is deemed to be substantially

1288

completed by the local building code inspector or by September 1

1289

after the rehabilitated property is first subject to assessment.

1290

5. Only Not more than one exemption through a refund of

1291

previously paid taxes for the rehabilitation of real property is

1292

allowed shall be permitted for any single parcel of property

1293

unless there is a change in ownership, a new lessor, or a new

1294

lessee of the real property. A No refund may not shall be granted

1295

pursuant to this paragraph unless the amount to be refunded

1296

exceeds $500. The No refund may not granted pursuant to this

1297

paragraph shall exceed the lesser of 97 percent of the Florida

1298

sales or use tax paid on the cost of the building materials used

1299

in the rehabilitation of the real property as determined pursuant

1300

to sub-subparagraph 1.e. or $5,000, or, if at least no less than

1301

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

1302

enterprise zone, excluding temporary and part-time employees, the

1303

amount of refund may granted pursuant to this paragraph shall not

1304

exceed the lesser of 97 percent of the sales tax paid on the cost

1305

of such building materials or $10,000. A refund approved pursuant

1306

to this paragraph must shall be made within 30 days after of

1307

formal approval by the department of the application for the

1308

refund. This subparagraph shall apply retroactively to July 1,

1309

2005.

1310

6. The department shall adopt rules governing the manner

1311

and form of refund applications and may establish guidelines as

1312

to the requisites for an affirmative showing of qualification for

1313

exemption under this paragraph.

1314

7. The department shall deduct an amount equal to 10

1315

percent of each refund granted under the provisions of this

1316

paragraph from the amount transferred into the Local Government

1317

Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for

1318

the county area in which the rehabilitated real property is

1319

located and shall transfer that amount to the General Revenue

1320

Fund.

1321

8. For the purposes of the exemption provided in this

1322

paragraph:

1323

a. "Building materials" means tangible personal property

1324

that which becomes a component part of improvements to real

1325

property.

1326

b. "Real property" has the same meaning as in s. 192.001

1327

provided in s. 192.001(12).

1328

c. "Rehabilitation of real property" means the

1329

reconstruction, renovation, restoration, rehabilitation,

1330

construction, or expansion of improvements to real property.

1331

d. "Substantially completed" has the same meaning as

1332

provided in s. 192.042(1).

1333

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

1334

290.016 for the expiration of the Florida Enterprise Zone Act.

1335

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

1336

entity by this chapter do not inure to any transaction that is

1337

otherwise taxable under this chapter when payment is made by a

1338

representative or employee of the entity by any means, including,

1339

but not limited to, cash, check, or credit card, even when that

1340

representative or employee is subsequently reimbursed by the

1341

entity. In addition, exemptions provided to any entity by this

1342

subsection do not inure to any transaction that is otherwise

1343

taxable under this chapter unless the entity has obtained a sales

1344

tax exemption certificate from the department or the entity

1345

obtains or provides other documentation as required by the

1346

department. Eligible purchases or leases made with such a

1347

certificate must be in strict compliance with this subsection and

1348

departmental rules, and any person who makes an exempt purchase

1349

with a certificate that is not in strict compliance with this

1350

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

1351

department may adopt rules to administer this subsection.

1352

(ggg) Aircraft temporarily in state. Notwithstanding

1353

paragraph (8)(a), an aircraft owned by a nonresident is exempt

1354

from the use tax under this chapter if it enters and remains in

1355

this state for less than a total of 21 days during the 6-month

1356

period after the date of purchase. The temporary use of the

1357

aircraft and subsequent removal from the state may be proven by

1358

invoices for fuel, tie-down, or hangar charges issued by out-of-

1359

state vendors or suppliers or similar documentation.

1360

Section 15. Paragraph (d) of subsection (2) of section

1361

212.12, Florida Statutes, is amended to read:

1362

212.12 Dealer's credit for collecting tax; penalties for

1363

noncompliance; powers of Department of Revenue in dealing with

1364

delinquents; brackets applicable to taxable transactions; records

1365

required.--

1366

(2)

1367

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

1368

a willful intent to evade payment of any tax or fee imposed under

1369

this chapter; any person who, after the department's delivery of

1370

a written notice to the person's last known address specifically

1371

alerting the person of the requirement to register the person's

1372

business as a dealer, intentionally fails to register the

1373

business; and any person who, after the department's delivery of

1374

a written notice to the person's last known address specifically

1375

alerting the person of the requirement to collect tax on specific

1376

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

1377

addition to the other penalties provided by law, be liable for a

1378

specific penalty of 100 percent of any unreported or any

1379

uncollected tax or fee and, upon conviction, for fine and

1380

punishment as provided in s. 775.082, s. 775.083, or s. 775.084.

1381

Delivery of written notice may be made by certified mail, or by

1382

the use of such other method as is documented as being necessary

1383

and reasonable under the circumstances. The civil and criminal

1384

penalties imposed herein for failure to comply with a written

1385

notice alerting the person of the requirement to register the

1386

person's business as a dealer or to collect tax on specific

1387

transactions shall not apply if the person timely files a written

1388

challenge to such notice in accordance with procedures

1389

established by the department by rule or the notice fails to

1390

clearly advise that failure to comply with or timely challenge

1391

the notice will result in the imposition of the civil and

1392

criminal penalties imposed herein.

1393

1. If the total amount of unreported or uncollected taxes

1394

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

1395

conviction is a misdemeanor of the second degree, the second

1396

offense resulting in conviction is a misdemeanor of the first

1397

degree, and the third and all subsequent offenses resulting in

1398

conviction is a misdemeanor of the first degree, and the third

1399

and all subsequent offenses resulting in conviction are felonies

1400

of the third degree.

1401

2. If the total amount of unreported or uncollected taxes

1402

or fees is $300 or more but less than $20,000, the offense is a

1403

felony of the third degree.

1404

3. If the total amount of unreported or uncollected taxes

1405

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

1406

a felony of the second degree.

1407

4. If the total amount of unreported or uncollected taxes

1408

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

1409

degree.

1410

Section 16. Paragraphs (c), (d), and (e) of subsection (3)

1411

of section 212.18, Florida Statutes, are renumbered as paragraphs

1412

(d), (e), and (f), respectively, and paragraph (b) of that

1413

subsection is amended, to read:

1414

212.18 Administration of law; registration of dealers;

1415

rules.--

1416

(3)

1417

(b) The department, upon receipt of such application, shall

1418

will grant to the applicant a separate certificate of

1419

registration for each place of business, which certificate may be

1420

canceled by the department or its designated assistants for any

1421

failure by the certificateholder to comply with any of the

1422

provisions of this chapter. The certificate is not assignable and

1423

is valid only for the person, firm, copartnership, or corporation

1424

to which issued. The certificate must be placed in a conspicuous

1425

place in the business or businesses for which it is issued and

1426

must be displayed at all times. Except as provided in this

1427

subsection, no person shall engage in business as a dealer or in

1428

leasing, renting, or letting of or granting licenses in living

1429

quarters or sleeping or housekeeping accommodations in hotels,

1430

apartment houses, roominghouses, tourist or trailer camps, or

1431

real property as hereinbefore defined, nor shall any person sell

1432

or receive anything of value by way of admissions, without first

1433

having obtained such a certificate or after such certificate has

1434

been canceled; no person shall receive any license from any

1435

authority within the state to engage in any such business without

1436

first having obtained such a certificate or after such

1437

certificate has been canceled. The engaging in the business of

1438

selling or leasing tangible personal property or services or as a

1439

dealer, as defined in this chapter, or the engaging in leasing,

1440

renting, or letting of or granting licenses in living quarters or

1441

sleeping or housekeeping accommodations in hotels, apartment

1442

houses, roominghouses, or tourist or trailer camps that are

1443

taxable under this chapter, or real property, or the engaging in

1444

the business of selling or receiving anything of value by way of

1445

admissions, without such certificate first being obtained or

1446

after such certificate has been canceled by the department, is

1447

prohibited.

1448

1449

copartnership, or corporation to register so qualify when

1450

required hereunder is a misdemeanor of the first degree,

1451

punishable as provided in s. 775.082 or s. 775.083, or subject to

1452

injunctive proceedings as provided by law. Such failure or

1453

refusal also subjects the offender to a $100 initial registration

1454

fee in lieu of the $5 registration fee authorized in paragraph

1455

(a). However, the department may waive the increase in the

1456

registration fee if it determines is determined by the department

1457

that the failure to register was due to reasonable cause and not

1458

to willful negligence, willful neglect, or fraud.

1459

2. Any person who willfully fails to register after the

1460

department provides notice of the duty to register as a dealer

1461

for the purpose of engaging in or conducting business in the

1462

state, commits a felony of the third degree, punishable as

1463

provided in s. 775.082, s. 775.083, or s. 775.084.

1464

a. For the purposes of this section, "willful" means a

1465

voluntary, intentional violation of a known legal duty.

1466

b. The department shall give written notice of the duty to

1467

1468

registered mail to the person's last known address, or by

1469

personal service and mailing.

1470

Section 17. Subsection (6) of section 213.015, Florida

1471

Statutes, is amended to read:

1472

213.015 Taxpayer rights.--There is created a Florida

1473

Taxpayer's Bill of Rights to guarantee that the rights, privacy,

1474

and property of Florida taxpayers are adequately safeguarded and

1475

protected during tax assessment, collection, and enforcement

1476

processes administered under the revenue laws of this state. The

1477

Taxpayer's Bill of Rights compiles, in one document, brief but

1478

comprehensive statements which explain, in simple, nontechnical

1479

terms, the rights and obligations of the Department of Revenue

1480

and taxpayers. Section 192.0105 provides additional rights

1481

afforded to payors of property taxes and assessments. The rights

1482

afforded taxpayers to ensure that their privacy and property are

1483

safeguarded and protected during tax assessment and collection

1484

are available only insofar as they are implemented in other parts

1485

of the Florida Statutes or rules of the Department of Revenue.

1486

The rights so guaranteed Florida taxpayers in the Florida

1487

Statutes and the departmental rules are:

1488

(6) The right to be informed of impending collection

1489

actions which require sale or seizure of property or freezing of

1490

assets, except jeopardy assessments, and the right to at least 30

1491

days' notice in which to pay the liability or seek further review

1492

(see ss. 198.20, 199.262, 201.16, 206.075, 206.24, 211.125(5),

1493

212.03(5), 212.0305(3)(m) 212.0305(3)(j), 212.04(7), 212.14(1),

1494

213.73(3), 213.731, and 220.739).

1495

Section 18. Paragraph (a) of subsection (2), subsection

1496

(5), and paragraph (d) of subsection (8) of section 213.053,

1497

Florida Statutes, are amended, paragraph (z) is added to

1498

subsection (8) of that section, and subsection (19) is added to

1499

that section, to read:

1500

213.053 Confidentiality and information sharing.--

1501

(2)(a) All information contained in returns, reports,

1502

accounts, or declarations received by the department, including

1503

investigative reports and information, and including letters of

1504

technical advice, telephone numbers, and electronic mail

1505

addresses collected and maintained by the department for the

1506

purpose of communicating with taxpayers, is confidential except

1507

for official purposes and is exempt from s. 119.07(1).

1508

(5) Nothing contained in this section shall prevent the

1509

department from:

1510

(a) Publishing statistics so classified as to prevent the

1511

identification of particular accounts, reports, declarations, or

1512

returns.; or

1513

(b) Using telephone, electronic mail, facsimile, or other

1514

electronic means to:

1515

1. Distribute tax information regarding changes in law, tax

1516

rates, or interest rates, or other information that is not

1517

specific to a particular taxpayer;

1518

2. Provide reminders of due dates;

1519

3. Respond to a taxpayer that has provided and authorized

1520

the department to use an electronic mail address that does not

1521

support encryption; or

1522

4. Request taxpayers to contact the department Disclosing to

1523

the Chief Financial Officer the names and addresses of those

1524

taxpayers who have claimed an exemption pursuant to former s.

1525

199.185(1)(i) or a deduction pursuant to s. 220.63(5).

1526

(8) Notwithstanding any other provision of this section,

1527

the department may provide:

1528

(d) Information relating to chapter 212 and chapter 509

1529

Names, addresses, and sales tax registration information to the

1530

Division of Hotels and Restaurants of the Department of Business

1531

and Professional Regulation in the conduct of its official

1532

duties.

1533

(z) Names and taxpayer identification numbers relating to

1534

information sharing agreements with financial institutions

1535

pursuant to s. 213.0532.

1536

1537

Disclosure of information under this subsection shall be pursuant

1538

to a written agreement between the executive director and the

1539

agency. Such agencies, governmental or nongovernmental, shall be

1540

bound by the same requirements of confidentiality as the

1541

Department of Revenue. Breach of confidentiality is a misdemeanor

1542

of the first degree, punishable as provided by s. 775.082 or s.

1543

775.083.

1544

(19) The department may publish a list of taxpayers against

1545

whom it has issued a warrant or filed a judgment lien against a

1546

taxpayer's property if the taxpayers are delinquent in the

1547

payment of any tax, fee, penalty, interest, or surcharge

1548

administered by the department. The list shall identify each

1549

taxpayer by name, address, amounts and types of taxes, fees, or

1550

surcharges and the employer identification number or other

1551

taxpayer identification number.

1552

(a) The list shall be available for public inspection at

1553

the department or by other means of publication, including the

1554

Internet. The department may provide a copy of the list to any

1555

agency of the state for similar publication.

1556

(b) The department shall update the list at least monthly

1557

to reflect payments for resolution of deficiencies and to

1558

otherwise add or remove taxpayers from the list.

1559

1560

of this subsection.

1561

Section 19. Section 213.0532, Florida Statutes, is created

1562

to read:

1563

213.0532 Agreements with financial institutions.--

1564

(1) As used in this section, the term:

1565

(a) "Financial institution" means:

1566

1. A depository institution as defined in 12 U.S.C. s.

1567

1813(c);

1568

2. An institution-affiliated party as defined in 12 U.S.C.

1569

s. 1813(u);

1570

3. Any federal credit union or state credit union as

1571

defined in 12 U.S.C. s. 1752, including an institution-affiliated

1572

party of such a credit union as defined in 12 U.S.C s. 1786(r);

1573

and

1574

4. Any benefit association, insurance company, safe-deposit

1575

company, money market mutual fund, or similar entity authorized

1576

to do business in this state.

1577

(b) "Account" means a demand deposit account, checking or

1578

negotiable withdrawal order account, savings account, time

1579

deposit account, or money-market mutual fund account.

1580

1581

(d) "Obligor" means any person against whose property the

1582

department has issued a warrant or filed a judgment lien

1583

certificate.

1584

(e) "Person" has the same meaning as in s. 212.02.

1585

(2) The department shall request information and assistance

1586

from a financial institution as necessary to enforce the tax laws

1587

of the state. Pursuant to such purpose, financial institutions

1588

doing business in the state shall enter into agreements with the

1589

department to develop and operate a data match system, using an

1590

automated data exchange to the maximum extent feasible, in which

1591

the financial institution must provide for each calendar quarter

1592

the name, record address, social security number or other

1593

taxpayer identification number, average daily account balance,

1594

and other identifying information for:

1595

(a) Each obligor who maintains an account at the financial

1596

institution as identified to the institution by the department by

1597

name and social security number or other taxpayer identification

1598

number; or

1599

(b) At the financial institution's option, each person who

1600

maintains an account at the institution.

1601

1602

The department shall use the information received pursuant to

1603

this section only for the purpose of enforcing the collection of

1604

taxes and fees administered by the department.

1605

(3) The department shall, to the extent possible and in

1606

compliance with state and federal law, administer this section in

1607

conjunction with s. 409.25657 in order to avoid duplication and

1608

reduce the burden on financial institutions.

1609

(4) The department shall pay a reasonable fee to the

1610

financial institution for conducting the data match provided for

1611

in this section, which may not exceed actual costs incurred by

1612

the financial institution.

1613

(5) A financial institution is not required to provide

1614

notice to its customers and is not liable to any person for:

1615

(a) Disclosure to the department of any information

1616

required under this section.

1617

(b) Encumbering or surrendering any assets held by the

1618

financial institution in response to a notice of lien or levy

1619

issued by the department.

1620

1621

match.

1622

(d) Any other action taken in good faith to comply with the

1623

requirements of this section.

1624

(6) Any financial records obtained pursuant to this section

1625

may be disclosed only for the purpose of, and to the extent

1626

necessary to administer and enforce, the tax laws of this state.

1627

(7) The department may institute civil proceedings against

1628

financial institutions, as necessary, to enforce the provisions

1629

of this section.

1630

(8) The department may adopt rules establishing the

1631

procedures and requirements for conducting automated data matches

1632

with financial institutions under this section.

1633

Section 20. Section 213.25, Florida Statutes, is amended to

1634

read:

1635

213.25 Refunds; credits; right of setoff.-- If In any

1636

instance that a taxpayer has a refund or credit due for an

1637

overpayment of taxes assessed under chapter 443 or any of the

1638

chapters specified in s. 72.011(1), the department may reduce

1639

such refund or credit to the extent of any billings not subject

1640

to protest under chapter 443 or s. 213.21 for the same or any

1641

other tax owed by the same taxpayer.

1642

Section 21. Subsection (8) of section 213.67, Florida

1643

Statutes, is amended to read:

1644

213.67 Garnishment.--

1645

(8) An action may not be brought to contest a notice of

1646

intent to levy under chapter 120 or in circuit court if the

1647

petition is postmarked or the action is filed more, later than 21

1648

days after the date of receipt of the notice of intent to levy.

1649

Section 22. Section 213.691, Florida Statutes, is created

1650

to read:

1651

213.691 Integrated warrants and judgment lien

1652

certificates.--In addition to the department's authority to issue

1653

warrants and file judgment lien certificates for any unpaid tax,

1654

fee, or surcharge it administers, the department may issue a

1655

single integrated warrant and file a single integrated judgment

1656

lien certificate evidencing a taxpayer's total liability for all

1657

taxes, fees, or surcharges administered by the department. Each

1658

integrated warrant or integrated judgment lien certificate issued

1659

or filed must separately identify and itemize the total amount

1660

due for each tax, fee, or surcharge, including any related

1661

interest and penalty. In order for a taxpayer's total liability

1662

to be included in an integrated warrant or judgment lien

1663

certificate, the department must have authority to file a warrant

1664

or judgment lien certificate for each tax, fee, or surcharge.

1665

Section 23. Section 213.692, Florida Statutes, is created

1666

to read:

1667

213.692 Integrated enforcement authority.--

1668

(1) If a taxpayer is delinquent in the payment of any tax,

1669

fee, or surcharge administered by the department, the department

1670

may revoke all of the taxpayer's certificates of registration,

1671

permits, or licenses issued by the department. For the purposes

1672

of this section, a taxpayer is considered delinquent only if the

1673

department has issued a warrant or filed a judgment lien

1674

certificate against the taxpayer's property.

1675

(a) Prior to revocation of the taxpayer's certificates of

1676

registration, permits, or licenses, the department must schedule

1677

an informal conference, which the taxpayer is required to attend

1678

and at which the taxpayer may present evidence regarding the

1679

department's intended revocation or may enter into a compliance

1680

agreement with the department. The department must provide

1681

written notice to the taxpayer at the taxpayer's last known

1682

address of its intended action and the time, place, and date of

1683

the scheduled informal conference. The department shall issue an

1684

administrative complaint under chapter 120 if the taxpayer fails

1685

to attend the department's informal conference, fails to enter

1686

into a compliance agreement with the department, or fails to

1687

comply with the executed compliance agreement.

1688

(b) A taxpayer whose certificates of registration, permits,

1689

or licenses have been revoked may not be issued a new certificate

1690

of registration, permit, or license unless:

1691

1. The taxpayer's outstanding liabilities have been

1692

satisfied; or

1693

2. The department enters into a written agreement with the

1694

taxpayer regarding the liability and, as part of such agreement,

1695

agrees to issue a new certificate of registration, permit, or

1696

license to the taxpayer.

1697

1698

other security as a condition of issuing a new certificate of

1699

registration pursuant to the requirements of s. 212.14(4).

1700

(d) If the department issues a warrant or files a judgment

1701

lien certificate in connection with a jeopardy assessment, the

1702

procedures specified in s. 213.732 must be complied with prior to

1703

or in conjunction with those provided in this section.

1704

(2) The department may adopt rules to administer this

1705

section.

1706

Section 24. The Executive Director of the Department of

1707

Revenue is authorized, and all conditions are deemed met, to

1708

adopt emergency rules under ss. 120.563(1) and 120.54(4), Florida

1709

Statutes, to administer s. 213.692, Florida Statutes.

1710

Notwithstanding any other provision of law, the emergency rules

1711

shall remain effective for 6 months after the date of their

1712

adoption and may be renewed during the pendency of procedures to

1713

adopt rules addressing the subject of the emergency rules.

1714

Section 25. Section 213.758, Florida Statutes, is created

1715

to read:

1716

213.758 Transfer of tax liabilities.--

1717

(1) As used in this section, the term:

1718

(a) "Involuntary transfers" means transfers made without

1719

the consent of the transferor, including, but not limited to:

1720

1. Transfers that occur due to the foreclosure of a

1721

security interest issued to a person who is not an insider as

1722

defined by s. 726.102;

1723

2. Transfers that result from eminent domain and

1724

condemnation actions; and

1725

3. Transfers made under the authority of chapter 61,

1726

chapter 702, chapter 727, or the United States Bankruptcy Code.

1727

(b) "Transfer" means every mode, direct or indirect, with

1728

or without consideration, of disposing of or parting with a

1729

business or stock of goods, and includes, but is not limited to,

1730

assigning, conveying, devising, gifting, granting, or selling.

1731

(2) Any taxpayer who is liable for any tax, interest, or

1732

penalty administered by the department in accordance with chapter

1733

443 or s. 72.011(1), excluding corporate income tax, and who

1734

quits the business without the benefit of a purchaser,

1735

successors, or assigns or without transferring the business or

1736

stock of goods to a transferee, must make a final return and full

1737

payment within 15 days after quitting the business. A taxpayer

1738

failing to file a final return and make payment may not engage in

1739

any business in the state until the final return has been filed

1740

and the all tax, interest, and penalties due have been paid. If

1741

requested by the department, the Department of Legal Affairs may

1742

proceed by injunction to prevent further business activity until

1743

such tax, interest, or penalties are paid, and a temporary

1744

injunction enjoining further business activity shall be granted

1745

without notice by any court of competent jurisdiction.

1746

(3) Any taxpayer liable for any tax, interest, or penalty

1747

levied under chapter 443 or any of the chapters specified in s.

1748

213.05, excluding corporate income tax, who transfers the

1749

taxpayer's business or stock of goods, must file a final return

1750

and make full payment within 15 days after the date of transfer.

1751

(4) Unless a taxpayer who transfers a business or stock of

1752

goods provides a receipt or certificate from the department to

1753

the transferee showing that the taxpayer has no further liability

1754

for tax, interest, or penalty, the transferee must pay the tax,

1755

interest, or penalty due or, if consideration is part of the

1756

transfer, withhold a sufficient portion of the purchase money to

1757

pay the taxes, interest, or penalties due.

1758

(a) If the transferee withholds any portion of the

1759

consideration pursuant to this subsection, the transferee shall

1760

pay that portion of the consideration to the department within 30

1761

days after the date of transfer.

1762

(b) If the consideration withheld is insufficient, the

1763

transferee is liable for the remaining amount owed.

1764

1765

who fails to pay the tax, interest, and penalty due shall be

1766

denied the right to engage in any business in the state until the

1767

tax, interest, and penalty have been paid. If requested by the

1768

department, the Department of Legal Affairs may proceed by

1769

injunction to prevent further business activity until such tax,

1770

interest, and penalties are paid, and a temporary injunction

1771

enjoining further business activity shall be granted without

1772

notice by any court of competent jurisdiction.

1773

(d) This subsection does not apply to transfers in which

1774

parts of the business or stock of goods are transferred to

1775

various taxpayers unless more than 50 percent of the business or

1776

stock of goods are transferred to one taxpayer or a group of

1777

taxpayers acting in concert.

1778

(5) A receipt or certificate from the department does not,

1779

without an audit of the transferring taxpayer's books and records

1780

by the department, guarantee that there is not a tax deficiency

1781

owed to the state from operation of the transferring taxpayer's

1782

business. To secure protection from transferee liability under

1783

this section, the transferring taxpayer or the transferee may

1784

request an audit of the transferring taxpayer's books and

1785

records. The department may charge for the cost of the audit if

1786

the department has not yet issued a notice of intent to audit at

1787

the time the department receives the request to perform the

1788

audit.

1789

(6) The transferee of a business or stock of goods is

1790

jointly and severally liable with any former owner for the

1791

payment of the taxes, interest, or penalties accruing and unpaid

1792

on account of the operation of the business by any former owner

1793

up to the fair market value of the property transferred or the

1794

total purchase price, whichever is higher.

1795

(7) This section does not apply to involuntary transfers.

1796

(8) After notice by the department of transferee liability

1797

under this section, the taxpayer shall have 60 days within which

1798

to file an action as provided in chapter 72.

1799

(9) The department may adopt rules necessary to administer

1800

and enforce this section.

1801

Section 26. Paragraph (j) is added to subsection (3) of

1802

section 220.193, Florida Statutes, to read:

1803

220.193 Florida renewable energy production credit.--

1804

(3) An annual credit against the tax imposed by this

1805

section shall be allowed to a taxpayer, based on the taxpayer's

1806

production and sale of electricity from a new or expanded Florida

1807

renewable energy facility. For a new facility, the credit shall

1808

be based on the taxpayer's sale of the facility's entire

1809

electrical production. For an expanded facility, the credit shall

1810

be based on the increases in the facility's electrical production

1811

that are achieved after May 1, 2006.

1812

(j) The credit shall be allowed to a corporation that owns

1813

a partnership or limited liability company that has elected to be

1814

treated as a partnership for federal income tax purposes when the

1815

partnership or limited liability company produces and sells

1816

electricity from a new or expanded renewable energy facility. If

1817

the partnership or limited liability company that produces or

1818

sells the electricity is owned by more than one corporation, the

1819

value of the credit shall be prorated among the owners in the

1820

same manner as items of income and expense are prorated for

1821

federal income tax purposes. If an entity applies for a credit

1822

that the entity received by a pass through, the application must

1823

identify the taxpayer that passed through the credit, all

1824

taxpayers that received the credit, the percentage of the credit

1825

that passes through to each recipient, and such other information

1826

as the department requires.

1827

Section 27. It is the intent of the Legislature that s.

1828

220.193(3)(j), Florida Statutes, as created by this act, is

1829

remedial in nature and applies retroactively to the effective

1830

date of the law establishing the credit.

1831

Section 28. Subsection (2) of section 220.21, Florida

1832

Statutes, is amended to read:

1833

220.21 Returns and records; regulations.--

1834

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

1835

tax return by electronic means on a separate or consolidated

1836

basis shall also file returns required by this chapter by

1837

electronic means. Pursuant to For the reasons described in s.

1838

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

1839

return by electronic means for taxpayers that are unable to

1840

comply despite good faith efforts or due to circumstances beyond

1841

the taxpayer's reasonable control. The provisions of this

1842

subsection are in addition to the requirements of s. 213.755 to

1843

electronically file returns and remit payments required under

1844

this chapter. The department may prescribe by rule the format and

1845

instructions necessary for electronic filing to ensure a full

1846

collection of taxes due. In addition to the authority granted

1847

under s. 213.755, the acceptable method of transfer, the method,

1848

form, and content of the electronic data interchange, and the

1849

means, if any, by which the taxpayer is will be provided with an

1850

acknowledgment may be prescribed by the department. If the

1851

taxpayer fails In the case of any failure to comply with the

1852

electronic filing requirements of this subsection, a penalty

1853

shall be added to the amount of tax due with the such return

1854

equal to 5 percent of the amount of such tax for the first 30

1855

days the return is not filed electronically, with an additional 5

1856

percent of such tax for each additional month or fraction

1857

thereof, not to exceed $250 in the aggregate. The department may

1858

settle or compromise the penalty pursuant to s. 213.21. This

1859

penalty is in addition to any other penalty that may be

1860

applicable and shall be assessed, collected, and paid in the same

1861

manner as taxes.

1862

Section 29. Subsection (2) of section 220.21, Florida

1863

Statutes, as amended by this act, shall take effect and apply to

1864

returns due on or after January 1, 2008.

1865

Section 30. Paragraph (c) of subsection (1) of section

1866

336.021, Florida Statutes, is amended to read:

1867

336.021 County transportation system; levy of ninth-cent

1868

fuel tax on motor fuel and diesel fuel.--

1869

(1)

1870

1871

fuel in this state shall be distributed in the following manner:

1872

1. The fiscal year of July 1, 1995, through June 30, 1996,

1873

shall be the base year for all distributions.

1874

2. Each year the tax collected, less the service and

1875

administrative charges enumerated in s. 215.20 and the allowances

1876

allowed under s. 206.91, on the number of gallons reported, up to

1877

the total number of gallons reported in the base year, shall be

1878

distributed to each county using the distribution percentage

1879

calculated for the base year.

1880

3. After the distribution of taxes pursuant to subparagraph

1881

4. 2., additional taxes available for distribution shall first be

1882

distributed pursuant to this subparagraph. A distribution shall

1883

be made to each county in which a qualified new retail station is

1884

located. A qualified new retail station is a retail station that

1885

began operation after June 30, 1996, and that has sales of diesel

1886

fuel exceeding 50 percent of the sales of diesel fuel reported in

1887

the county in which it is located during the 1995-1996 state

1888

fiscal year. The determination of whether a new retail station is

1889

qualified shall be based on the total gallons of diesel fuel sold

1890

at the station during each full month of operation during the 12-

1891

month period ending January 31, divided by the number of full

1892

months of operation during those 12 months, and the result

1893

multiplied by 12. The amount distributed pursuant to this

1894

subparagraph to each county in which a qualified new retail

1895

station is located shall equal the local option taxes due on the

1896

gallons of diesel fuel sold by the new retail station during the

1897

year ending January 31, less the service charges enumerated in s.

1898

215.20 and the dealer allowance provided for by s. 206.91.

1899

Gallons of diesel fuel sold at the qualified new retail station

1900

shall be certified to the department by the county requesting the

1901

additional distribution by June 15, 1997, and by March 1 in each

1902

subsequent year. The certification shall include the beginning

1903

inventory, fuel purchases and sales, and the ending inventory for

1904

the new retail station for each month of operation during the

1905

year, the original purchase invoices for the period, and any

1906

other information the department deems reasonable and necessary

1907

to establish the certified gallons. The department may review and

1908

audit the retail dealer's records provided to a county to

1909

establish the gallons sold by the new retail station.

1910

Notwithstanding the provisions of this subparagraph, when more

1911

than one county qualifies for a distribution pursuant to this

1912

subparagraph and the requested distributions exceed the total

1913

taxes available for distribution, each county shall receive a

1914

prorated share of the moneys available for distribution.

1915

4. After the distribution of taxes pursuant to subparagraph

1916

2. 3., all additional taxes available for distribution, with the

1917

exception of subparagraph 3., shall be distributed based on

1918

vehicular diesel fuel storage capacities in each county pursuant

1919

to this subparagraph. The total vehicular diesel fuel storage

1920

capacity shall be established for each fiscal year based on the

1921

registration of facilities with the Department of Environmental

1922

Protection as required by s. 376.303 for the following facility

1923

types: retail stations, fuel user/nonretail, state government,

1924

local government, and county government. Each county shall

1925

receive a share of the total taxes available for distribution

1926

pursuant to this subparagraph equal to a fraction, the numerator

1927

of which is the storage capacity located within the county for

1928

vehicular diesel fuel in the facility types listed in this

1929

subparagraph and the denominator of which is the total statewide

1930

storage capacity for vehicular diesel fuel in those facility

1931

types. The vehicular diesel fuel storage capacity for each county

1932

and facility type shall be that established by the Department of

1933

Environmental Protection by June 1, 1997, for the 1996-1997

1934

fiscal year, and by January 31 for each succeeding fiscal year.

1935

The storage capacities so established shall be final. The storage

1936

capacity for any new retail station for which a county receives a

1937

distribution pursuant to subparagraph 3. shall not be included

1938

in the calculations pursuant to this subparagraph.

1939

Section 31. Paragraph (b) of subsection (2) of section

1940

443.1215, Florida Statutes, is amended to read:

1941

443.1215 Employers.--

1942

(2)

1943

(b) In determining whether an employing unit for which

1944

service, other than agricultural labor, is also performed is an

1945

employer under paragraph (1)(a), paragraph (1)(b), paragraph

1946

(1)(c), or subparagraph (1)(d)2., the wages earned or the

1947

employment of an employee performing service in agricultural

1948

labor may not be taken into account. If an employing unit is

1949

determined to be an employer of agricultural labor, the employing

1950

unit is considered an employer for purposes of paragraph (1)(a)

1951

subsection (1).

1952

Section 32. Subsection (2) of section 443.1316, Florida

1953

Statutes, is amended to read:

1954

443.1316 Unemployment tax collection services; interagency

1955

agreement.--

1956

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

1957

administering a revenue law of this state when the department

1958

implements this chapter, or otherwise provides unemployment tax

1959

collection services, under contract with the Agency for Workforce

1960

Innovation through the interagency agreement.

1961

(3)(b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and

1962

(21); 213.018; 213.025; 213.051; 213.053; 213.0535; 213.055;

1963

213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;

1964

213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37; 213.50;

1965

213.67; 213.69; 213.691; 213.692; 213.73; 213.733; 213.74; and

1966

213.757, and 213.758 apply to the collection of unemployment

1967

contributions and reimbursements by the Department of Revenue

1968

unless prohibited by federal law.

1969

Section 33. Subsection (1) and paragraph (a) of subsection

1970

(3) of section 443.141, Florida Statutes, are amended to read:

1971

443.141 Collection of contributions and reimbursements.--

1972

(1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,

1973

ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--

1974

(a) Interest.--Contributions or reimbursements unpaid on

1975

the date due shall bear interest at the rate of 1 percent per

1976

month from and after that date until payment plus accrued

1977

interest is received by the tax collection service provider,

1978

unless the service provider finds that the employing unit has or

1979

had good reason for failure to pay the contributions or

1980

reimbursements when due. Interest collected under this subsection

1981

must be paid into the Special Employment Security Administration

1982

Trust Fund.

1983

(b) Penalty for delinquent, erroneous, incomplete, or

1984

insufficient reports.--

1985

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

1986

required by the Agency for Workforce Innovation or its tax

1987

collection service provider, in accordance with rules for

1988

administering this chapter, shall pay to the tax collection

1989

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

1990

each 30 days or fraction thereof that the employing unit is

1991

delinquent, unless the agency or its service provider, whichever

1992

required the report, finds that the employing unit has or had

1993

good reason for failure to file the report. The agency or its

1994

service provider may assess penalties only through the date of

1995

the issuance of the final assessment notice. However, additional

1996

penalties accrue if the delinquent report is subsequently filed.

1997

2. An employing unit that files an erroneous, incomplete,

1998

or insufficient report required by the Agency for Workforce

1999

Innovation, or its tax collection service provider, shall pay a

2000

penalty of $50 or 10 percent of any tax due, whichever is

2001

greater, which is added to any tax, penalty, or interest

2002

otherwise due. This penalty may not exceed $300 per report. For

2003

purposes of this chapter, an "erroneous, incomplete, or

2004

insufficient report" is one so lacking in information,

2005

completeness, or arrangement that the report cannot be readily

2006

understood, verified, or reviewed. This includes, but is not

2007

limited to, reports having missing wage or employee information,

2008

missing or incorrect social security numbers, or illegible

2009

entries; reports submitted in a format that was not approved by

2010

the agency or its tax collection service provider; and those

2011

showing gross wages that do not equal the total of each

2012

individual's wage.

2013

3.2. Sums collected as penalties under this paragraph

2014

subparagraph 1. must be deposited in the Special Employment

2015

Security Administration Trust Fund.

2016

4.3. The penalty and interest for a delinquent, erroneous,

2017

incomplete, or insufficient report may be waived if when the

2018

penalty or interest is inequitable. The provisions of s.

2019

213.24(1) apply to any penalty or interest that is imposed under

2020

this paragraph section.

2021

2022

exists in the employment record of an employer not in bankruptcy,

2023

a partial payment less than the total delinquency amount shall be

2024

applied to the employment record as the payor directs. In the

2025

absence of specific direction, the partial payment shall be

2026

applied to the payor's employment record as prescribed in the

2027

rules of the Agency for Workforce Innovation or the state agency

2028

providing tax collection services.

2029

(3) COLLECTION PROCEEDINGS.--

2030

(a) Lien for payment of contributions or reimbursements.--

2031

1. There is created a lien in favor of the tax collection

2032

service provider upon all the property, both real and personal,

2033

of any employer liable for payment of any contribution or

2034

reimbursement levied and imposed under this chapter for the

2035

amount of the contributions or reimbursements due, together with

2036

any interest, costs, and penalties. If any contribution or

2037

reimbursement levied imposed under this chapter or any portion of

2038

that contribution, reimbursement, interest, or penalty is not

2039

paid within 60 days after becoming delinquent, the tax collection

2040

service provider may subsequently issue a notice of lien that may

2041

be filed in the office of the clerk of the circuit court of the

2042

any county in which the delinquent employer owns property or

2043

conducts has conducted business. The notice of lien must include

2044

the periods for which the contributions, reimbursements,

2045

interest, or penalties are demanded and the amounts due. A copy

2046

of the notice of lien must be mailed to the employer at her or

2047

his last known address. The notice of lien may not be issued and

2048

recorded until 15 days after the date the assessment becomes

2049

final under subsection (2). Upon presentation of the notice of

2050

lien, the clerk of the circuit court shall record it in a book

2051

maintained for that purpose, and the amount of the notice of

2052

lien, together with the cost of recording and interest accruing

2053

upon the amount of the contribution or reimbursement, becomes a

2054

lien upon the title to and interest, whether legal or equitable,

2055

in any real property, chattels real, or personal property of the

2056

employer against whom the notice of lien is issued, in the same

2057

manner as a judgment of the circuit court docketed in the office

2058

of the circuit court clerk, with execution issued to the sheriff

2059

for levy. This lien is prior, preferred, and superior to all

2060

mortgages or other liens filed, recorded, or acquired after the

2061

notice of lien is filed. Upon the payment of the amounts due, or

2062

upon determination by the tax collection service provider that

2063

the notice of lien was erroneously issued, the lien is satisfied

2064

when the service provider acknowledges in writing that the lien

2065

is fully satisfied. A lien's satisfaction does not need to be

2066

acknowledged before any notary or other public officer, and the

2067

signature of the director of the tax collection service provider

2068

or his or her designee is conclusive evidence of the satisfaction

2069

of the lien, which satisfaction shall be recorded by the clerk of

2070

the circuit court who receives the fees for those services.

2071

2. The tax collection service provider may subsequently

2072

issue a warrant directed to any sheriff in this state, commanding

2073

him or her to levy upon and sell any real or personal property of

2074

the employer liable for any amount under this chapter within his

2075

or her jurisdiction, for payment, with the added penalties and

2076

interest and the costs of executing the warrant, together with

2077

the costs of the clerk of the circuit court in recording and

2078

docketing the notice of lien, and to return the warrant to the

2079

service provider with payment. The warrant may only be issued and

2080

enforced for all amounts due to the tax collection service

2081

provider on the date the warrant is issued, together with

2082

interest accruing on the contribution or reimbursement due from

2083

the employer to the date of payment at the rate provided in this

2084

section. In the event of sale of any assets of the employer,

2085

however, priorities under the warrant shall be determined in

2086

accordance with the priority established by any notices of lien

2087

filed by the tax collection service provider and recorded by the

2088

clerk of the circuit court. The sheriff shall execute the warrant

2089

in the same manner prescribed by law for executions issued by the

2090

clerk of the circuit court for judgments of the circuit court.

2091

The sheriff is entitled to the same fees for executing the

2092

warrant as for a writ of execution out of the circuit court, and

2093

these fees must be collected in the same manner.

2094

3. The lien created under this paragraph shall expire 10

2095

years after the notice of lien is recorded and no action may be

2096

commenced to collect the tax after the expiration of the lien.

2097

Section 34. Paragraph (c) is added to subsection (6) of

2098

section 509.261, Florida Statutes, to read:

2099

509.261 Revocation or suspension of licenses; fines;

2100

procedure.--

2101

(6) The division may fine, suspend, or revoke the license

2102

of any public lodging establishment or public food service

2103

establishment when:

2104

2105

fee, or surcharge, including penalty and interest, imposed or

2106

administered under chapter 212, and the Department of Revenue has

2107

issued a warrant or filed a judgment lien certificate against the

2108

licensee's property.

2109

Section 35. Paragraph (b) of subsection (5) of section

2110

624.509, Florida Statutes, is amended to read:

2111

624.509 Premium tax; rate and computation.--

2112

(5)

2113

(b) For purposes of this subsection:

2114

1. The term "salaries" does not include amounts paid as

2115

commissions.

2116

2. The term "employees" does not include independent

2117

contractors or any person whose duties require that the person

2118

hold a valid license under the Florida Insurance Code, except

2119

adjusters, managing general agents, and service representatives,

2120

as defined in s. 626.015.

2121

3. The term "net tax" means the tax imposed by this section

2122

after applying the calculations and credits set forth in

2123

subsection (4).

2124

4. An affiliated group of corporations that created a

2125

service company within its affiliated group on July 30, 2002,

2126

shall allocate the salary of each service company employee

2127

covered by contracts with affiliated group members to the

2128

companies for which the employees perform services. The salary

2129

allocation is based on the amount of time during the tax year

2130

that the individual employee spends performing services or

2131

otherwise working for each company over the total amount of time

2132

the employee spends performing services or otherwise working for

2133

all companies. The total amount of salary allocated to an

2134

insurance company within the affiliated group shall be included

2135

as that insurer's employee salaries for purposes of this section.

2136

a. Except as provided in subparagraph (a)2., the term

2137

"affiliated group of corporations" means two or more corporations

2138

that are entirely owned by a single corporation and that

2139

constitute an affiliated group of corporations as defined in s.

2140

1504(a) of the Internal Revenue Code.

2141

b. The term "service company" means a separate corporation

2142

within the affiliated group of corporations whose employees

2143

provide services to affiliated group members and which are

2144

treated as service company employees for unemployment

2145

compensation and common law purposes. The holding company of an

2146

affiliated group may not qualify as a service company. An

2147

insurance company may not qualify as a service company.

2148

c. If an insurance company fails to substantiate, whether

2149

by means of adequate records or otherwise, its eligibility to

2150

claim the service company exception under this section, or its

2151

salary allocation under this section, no credit shall be allowed.

2152

5. A service company that is a subsidiary of a mutual

2153

insurance holding company, which mutual insurance holding company

2154

was in existence on or before January 1, 2000, shall allocate the

2155

salary of each service company employee covered by contracts with

2156

members of the mutual insurance holding company system to the

2157

companies for which the employees perform services. The salary

2158

allocation is based on the ratio of the amount of time during the

2159

tax year which the individual employee spends performing services

2160

or otherwise working for each company to the total amount of time

2161

the employee spends performing services or otherwise working for

2162

all companies. The total amount of salary allocated to an

2163

insurance company within the mutual insurance holding company

2164

system shall be included as that insurer's employee salaries for

2165

purposes of this section. However, this subparagraph does not

2166

apply for any tax year unless funds sufficient to offset the

2167

anticipated salary credits have been appropriated to the General

2168

Revenue Fund prior to the due date of the final return for that

2169

year.

2170

a. The term "mutual insurance holding company system" means

2171

two or more corporations that are subsidiaries of a mutual

2172

insurance holding company and in compliance with part IV of

2173

chapter 628.

2174

b. The term "service company" means a separate corporation

2175

within the mutual insurance holding company system whose

2176

employees provide services to other members of the mutual

2177

insurance holding company system and are treated as service

2178

company employees for unemployment compensation and common-law

2179

purposes. The mutual insurance holding company may not qualify as

2180

a service company.

2181

c. If an insurance company fails to substantiate, whether

2182

by means of adequate records or otherwise, its eligibility to

2183

claim the service company exception under this section, or its

2184

salary allocation under this section, no credit shall be allowed.

2185

Section 36. Section 695.22, Florida Statutes, is amended to

2186

read:

2187

695.22 Daily schedule of deeds and conveyances filed for

2188

record to be furnished property appraiser.--After October 1,

2189

1945, the several clerks of the circuit courts shall keep and

2190

furnish to the respective county property appraisers in the

2191

counties where such instruments are recorded a daily schedule of

2192

the aforesaid deeds and conveyances so filed for recordation, in

2193

which schedule shall be set forth the name of the grantor or

2194

grantors, the names and addresses of each grantee, the actual

2195

purchase price or other valuable consideration paid for the

2196

property conveyed, and a description of the land as specified in

2197

each instrument so filed.

2198

Section 37. Paragraph (g) is added to subsection (1) of

2199

section 695.26, Florida Statutes, to read:

2200

695.26 Requirements for recording instruments affecting

2201

real property.--

2202

(1) No instrument by which the title to real property or

2203

any interest therein is conveyed, assigned, encumbered, or

2204

otherwise disposed of shall be recorded by the clerk of the

2205

circuit court unless:

2206

(g) The actual purchase price or other valuable

2207

consideration paid for the real property or interest conveyed,

2208

assigned, encumbered, or otherwise disposed is legibly printed,

2209

typewritten, or stamped upon the instrument.

2210

Section 38. Section 213.054, Florida Statutes, is repealed.

2211

Section 39. Except as otherwise expressly provided in this

2212

act and except for this section, which shall take effect upon

2213

becoming a law, this act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.