Florida Senate - 2008 CS for SB 2788
By the Committee on Finance and Tax; and Senator Haridopolos
593-06527B-08 20082788c1
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A bill to be entitled
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An act relating to tax administration; amending s. 72.011,
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F.S.; revising the time for commencing actions to contest
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a tax matter; amending s. 125.0104, F.S.; revising the
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list of living quarters or accommodations that are subject
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to taxation; providing definitions; providing for taxation
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of regulated short-term products; providing that the
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occupancy of a timeshare resort and membership or
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transaction fee paid by a timeshare owner are not a
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privilege subject to taxation; providing that
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consideration paid for the purchase of a timeshare license
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in a timeshare plan is rent subject to taxation;
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authorizing the Department of Revenue to establish audit
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procedures and to access for delinquent taxes; requiring
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the person operating transient accommodations to
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separately state the tax charged on a receipt or other
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documentation; providing that persons facilitating the
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booking of reservations are not required to separately
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state tax amounts charged; requiring that such amounts be
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remitted as tax and classified as county funds; providing
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additional specified uses for certain tourist tax revenue
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by certain counties; specifying that certain provisions of
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the act are clarifying and remedial in nature and are not
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a basis for assessments of tax or for refunds of tax for
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periods before the effective date of the act; amending s.
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192.0105, F.S.; revising the list of tax-related forms
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that a taxpayer has a right to keep confidential; amending
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s. 196.192; providing that educational institutions owned
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by exempt entities are also exempt from ad valorem
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taxation; amending s. 201.02, F.S.; requiring a notation
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indicating a nonprofit's exemption from the documentary
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stamp tax; amending s. 202.125, F.S.; providing an
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exemption from the communications services tax for
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communications services used for a pari-mutuel
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permitholder's simulcasting and intertrack wagering
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activities; providing for retroactive application;
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of living quarters or sleeping or housekeeping
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accommodations that are subject to taxation; providing
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definitions; providing for taxation of regulated short-
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term products; providing that the occupancy of an
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accommodation of a timeshare resort and membership or
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transaction fee paid by a timeshare owner is not a
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privilege subject to taxation; providing that
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consideration paid for the purchase of a timeshare license
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in a timeshare plan is rent subject to taxation; requiring
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the person operating transient accommodations to
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separately state the tax charged on a receipt or other
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documentation; providing that persons facilitating the
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booking of reservations are not required to separately
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state tax amounts charged; requiring that such amounts be
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remitted as tax and classified as county funds; specifying
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that certain provisions of the act are clarifying and
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remedial in nature and are not a basis for assessments of
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tax or for refunds of tax for periods before the effective
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date of the act; amending s. 212.031, F.S.; conforming a
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cross-reference; amending s. 212.055, F.S.; authorizing
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certain counties to levy a hospital surtax subject to
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referendum approval; providing for the allocation and uses
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of the surtax proceeds; amending s. 212.07, F.S.;
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conforming a cross-reference; providing penalties for
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knowingly failing to collect taxes due; amending s.
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212.08, F.S.; revising provisions relating to the tax
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exemption for building materials used to rehabilitate real
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property in enterprise zones; providing an exemption from
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the sales and use tax for an aircraft that is temporarily
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used in this state; providing that proof of temporary
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usage may be shown by specific documentation; amending s.
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212.12, F.S.; revising penalties for failing to report
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taxes due; amending s. 212.18, F.S.; revising penalties
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for failing to register as a dealer; amending s. 213.015,
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F.S.; conforming a cross-reference; amending s. 213.053,
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F.S.; revising provisions relating to confidentiality;
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authorizing the Department of Revenue to send certain
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general information to taxpayers by electronic means;
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deleting a provision that allows the disclosure of certain
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information to the Chief Financial Officer; authorizing
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the department to provide taxpayer information to the
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Division of Hotels and Restaurants; providing an
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additional exception from the public-records exemption;
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authorizing the Department of Revenue to publish a list of
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delinquent taxpayers; authorizing the department to adopt
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rules; creating s. 213.0532, F.S.; requiring financial
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institutions to enter into agreements with the department
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to conduct data matches to identify delinquent taxpayers;
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providing definitions; requiring the department to pay a
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fee to cover the cost to the institution; providing
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immunity from liability for certain actions by the
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institution; authorizing the department to institute civil
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actions; authorizing the department to adopt rules;
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amending s. 213.25, F.S.; clarifying that the department's
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authority to reduce tax refunds or credits by the amount
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of other taxes owed applies to unemployment compensation
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taxes; amending s. 213.67, F.S.; revising the time for
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commencing actions to contest a tax levy; creating s.
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213.691, F.S.; authorizing the Department of Revenue to
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issue or file integrated warrants and judgment lien
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certificates; creating s. 213.692, F.S.; authorizing the
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department to file a single consolidated tax warrant for
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multiple taxes due and to revoke a taxpayer's certificate
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of registration if the taxpayer owes any taxes to the
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state; requiring a cash deposit or other security for
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issuing a new certificate of registration; authorizing the
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department to adopt rules; authorizing emergency rules;
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creating s. 213.758, F.S.; assigning tax liability when
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property is transferred; requiring a taxpayer who quits
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the business without benefit of a purchaser to make a
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final return and full payment within a specified period;
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providing for the Department of Legal Affairs to issue an
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injunction; specifying a transferee's liability for tax,
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interest, and penalties; authorizing the Department of
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Revenue to adopt rules; amending s. 220.193, 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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(c) Tax shall be due on the consideration paid for
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occupancy in the county pursuant to a regulated short-term
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product, as defined in chapter 721, or occupancy in the county
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pursuant to a product that would be deemed a regulated short-term
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product if the agreement to purchase the short-term right were
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executed in this state. Such tax shall be collected on the last
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day of occupancy within the county unless the consideration is
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applied to the purchase of a timeshare estate. Notwithstanding
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paragraphs (a) and (b), the occupancy of an accommodation of a
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timeshare resort pursuant to a timeshare plan, a multisite
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timeshare plan, or an exchange transaction in an exchange
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program, as defined in chapter 721, by the owner of a timeshare
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interest or such owner's guest, which guest is not paying
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monetary consideration to the owner or to a third party for the
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benefit of the owner, is not a privilege subject to taxation
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under this section. A membership or transaction fee paid by a
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timeshare owner which does not provide the timeshare owner with
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the right to occupy any specific timeshare unit but merely
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provides the timeshare owner with the opportunity to exchange a
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timeshare interest through an exchange program is a service
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charge and is not subject to taxation.
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(d) Consideration paid for the purchase of a timeshare
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license in a timeshare plan, as defined in chapter 721, is rent
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subject to taxation under this section.
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(e)(b) Subject to the provisions of this section, any county
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in this state may levy and impose a tourist development tax on the
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exercise within its boundaries of the taxable privilege described
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in paragraph (a), except that there shall be no additional levy
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under this section in any cities or towns presently imposing a
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municipal resort tax as authorized under chapter 67-930, Laws of
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Florida, and this section shall not in any way affect the powers
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and existence of any tourist development authority created pursuant
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to chapter 67-930, Laws of Florida. No county authorized to levy a
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convention development tax pursuant to s. 212.0305, or to s. 8 of
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chapter 84-324, Laws of Florida, shall be allowed to levy more than
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the 2-percent tax authorized by this section. A county may elect to
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levy and impose the tourist development tax in a subcounty special
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district of the county. However, if a county so elects to levy and
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impose the tax on a subcounty special district basis, the district
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shall embrace all or a significant contiguous portion of the
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county, and the county shall assist the Department of Revenue in
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identifying the rental units subject to tax in the district.
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(f)(c) The tourist development tax shall be levied,
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imposed, and set by the governing board of the county at a rate
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of 1 percent or 2 percent of each dollar and major fraction of
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each dollar of the total consideration charged for such lease or
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rental. When receipt of consideration is by way of property other
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than money, the tax shall be levied and imposed on the fair
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market value of such nonmonetary consideration.
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(g)(d) In addition to any 1-percent or 2-percent tax
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imposed under paragraph (f) (c), the governing board of the
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county may levy, impose, and set an additional 1 percent of each
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dollar above the tax rate set under paragraph (f) (c) by the
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extraordinary vote of the governing board for the purposes set
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forth in subsection (5) or by referendum approval by the
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registered electors within the county or subcounty special
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district. No county shall levy, impose, and set the tax
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authorized under this paragraph unless the county has imposed the
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1-percent or 2-percent tax authorized under paragraph (f) (c) for
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a minimum of 3 years prior to the effective date of the levy and
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imposition of the tax authorized by this paragraph. Revenues
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raised by the additional tax authorized under this paragraph
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shall not be used for debt service on or refinancing of existing
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facilities as specified in subparagraph (5)(a)1. unless approved
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by a resolution adopted by an extraordinary majority of the total
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membership of the governing board of the county. If the 1-percent
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or 2-percent tax authorized in paragraph (f) (c) is levied within
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a subcounty special taxing district, the additional tax
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authorized in this paragraph shall only be levied therein. The
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provisions of paragraphs (4)(a)-(d) shall not apply to the
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adoption of the additional tax authorized in this paragraph. The
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effective date of the levy and imposition of the tax authorized
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under this paragraph shall be the first day of the second month
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following approval of the ordinance by the governing board or the
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first day of any subsequent month as may be specified in the
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ordinance. A certified copy of such ordinance shall be furnished
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by the county to the Department of Revenue within 10 days after
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approval of such ordinance.
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(h)(e) The tourist development tax shall be in addition to
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any other tax imposed pursuant to chapter 212 and in addition to
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all other taxes and fees and the consideration for the rental or
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lease.
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(i)(f) The tourist development tax shall be charged by the
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person receiving the consideration for the lease or rental, and
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it shall be collected from the lessee, tenant, or customer at the
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time of payment of the consideration for such lease or rental.
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(j)(g) The person receiving the consideration for such
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rental or lease shall receive, account for, and remit the tax to
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the Department of Revenue at the time and in the manner provided
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for persons who collect and remit taxes under s. 212.03. The same
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duties and privileges imposed by chapter 212 upon dealers in
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tangible property, respecting the collection and remission of
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tax; the making of returns; the keeping of books, records, and
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accounts; and compliance with the rules of the Department of
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Revenue in the administration of that chapter shall apply to and
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be binding upon all persons who are subject to the provisions of
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this section. However, the Department of Revenue may authorize a
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quarterly return and payment when the tax remitted by the dealer
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for the preceding quarter did not exceed $25.
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(k)(h) The Department of Revenue shall keep records showing
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the amount of taxes collected, which records shall also include
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records disclosing the amount of taxes collected for and from
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each county in which the tax authorized by this section is
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applicable. These records shall be open for inspection during the
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regular office hours of the Department of Revenue, subject to the
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provisions of s. 213.053.
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(l)(i) Collections received by the Department of Revenue
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from the tax, less costs of administration of this section, shall
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be paid and returned monthly to the county which imposed the tax,
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for use by the county in accordance with the provisions of this
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section. They shall be placed in the county tourist development
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trust fund of the respective county, which shall be established
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by each county as a condition precedent to receipt of such funds.
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(m)(j) The Department of Revenue may is authorized to
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employ persons and incur other expenses for which funds are
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appropriated by the Legislature.
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(n)(k) The Department of Revenue shall adopt promulgate
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such rules and shall prescribe and publish such forms as may be
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necessary to effectuate the purposes of this section. The
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department may establish audit procedures to assess for
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delinquent taxes. The person operating transient accommodations
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shall state the tax separately from the rental charged on the
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receipt, invoice, or other documentation issued with respect to
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charges for transient accommodations. Persons facilitating the
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booking of reservations who are unrelated to the person operating
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the transient accommodations in which the reservation is booked
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are not required to separately state amounts charged on the
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receipt, invoice, or other documentation issued by the person
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facilitating the booking of the reservation. Any amounts
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specifically collected as a tax are county funds and must be
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remitted as tax.
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(o)(l) In addition to any other tax which is imposed
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pursuant to this section, a county may impose up to an additional
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1-percent tax on the exercise of the privilege described in
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paragraph (a) by majority vote of the governing board of the
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county in order to:
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1. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a professional
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sports franchise facility, or the acquisition, construction,
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reconstruction, or renovation of a retained spring training
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franchise facility, either publicly owned and operated, or
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publicly owned and operated by the owner of a professional sports
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franchise or other lessee with sufficient expertise or financial
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capability to operate such facility, and to pay the planning and
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design costs incurred prior to the issuance of such bonds.
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2. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a convention
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center, and to pay the planning and design costs incurred prior
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to the issuance of such bonds.
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3. Pay the operation and maintenance costs of a convention
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center for a period of up to 10 years. Only counties that have
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elected to levy the tax for the purposes authorized in
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subparagraph 2. may use the tax for the purposes enumerated in
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this subparagraph. Any county that elects to levy the tax for the
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purposes authorized in subparagraph 2. after July 1, 2000, may
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use the proceeds of the tax to pay the operation and maintenance
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costs of a convention center for the life of the bonds.
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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
426
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
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county commissioners or the first day of any subsequent month
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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 the ordinance.
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Section 3. The amendments made by this act to s. 125.0104,
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Florida Statutes, are intended as clarifying and remedial in
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nature and are not a basis for assessments of tax for periods
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before July 1, 2008, or for refunds of tax for periods before
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July 1, 2008.
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Section 4. Effective January 1, 2009, paragraph (a) of
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subsection (4) of section 192.0105, Florida Statutes, is amended
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to read:
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192.0105 Taxpayer rights.--There is created a Florida
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Taxpayer's Bill of Rights for property taxes and assessments to
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guarantee that the rights, privacy, and property of the taxpayers
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of this state are adequately safeguarded and protected during tax
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levy, assessment, collection, and enforcement processes
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administered under the revenue laws of this state. The Taxpayer's
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Bill of Rights compiles, in one document, brief but comprehensive
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statements that summarize the rights and obligations of the
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property appraisers, tax collectors, clerks of the court, local
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governing boards, the Department of Revenue, and taxpayers.
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Additional rights afforded to payors of taxes and assessments
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imposed under the revenue laws of this state are provided in s.
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213.015. The rights afforded taxpayers to assure that their
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privacy and property are safeguarded and protected during tax
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levy, assessment, and collection are available only insofar as
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they are implemented in other parts of the Florida Statutes or
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rules of the Department of Revenue. The rights so guaranteed to
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state taxpayers in the Florida Statutes and the departmental
480
rules include:
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(4) THE RIGHT TO CONFIDENTIALITY.--
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(a) The right to have information kept confidential,
483
including federal tax information, ad valorem tax returns, social
484
security numbers, all financial records produced by the taxpayer,
485
Form DR-219 Return for Transfers of Interest in Real Property,
486
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
489
statements (W-2 forms), and other documents (see ss. 192.105,
491
Section 5. Section 196.192, Florida Statutes, is amended to
492
read:
493
196.192 Exemptions from ad valorem taxation.--Subject to
494
the provisions of this chapter:
495
(1) All property owned by an exempt entity, including an
496
educational institution, and used exclusively for exempt purposes
497
shall be totally exempt from ad valorem taxation.
498
(2) All property owned by an exempt entity, including an
499
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
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
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
(c) The rental of facilities, as defined in s.
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
(c) Tax shall be due on the consideration paid for
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.
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.
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.
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
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
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,
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
(c) For the purposes of this subsection, "willful" means a
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
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
(c)1. The failure or refusal of any person, firm,
1449
copartnership, or corporation to register so qualify when
1450
required hereunder is a misdemeanor of the first degree,
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
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
register to the person by personal service, by sending notice by
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
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
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
(c) The department may adopt rules for the administration
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
(c) "Department" means the Department of Revenue.
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
(c) Disclosing any information in connection with a data
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
(c) The department shall require a cash deposit, bond, or
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
(c) Any transferee acquiring the business or stock of goods
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
(c) Local option taxes collected on sales or use of diesel
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.
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
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
(c) Application of partial payments.--If When a delinquency
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
(c) The licensee is delinquent in the payment of any tax,
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.