Florida Senate - 2009              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 1748
       
       
       
       
       
                                Barcode 921316                          
       
       601-03242-09                                                    
       Proposed Committee Substitute by the Committee on General
       Government Appropriations
    1                        A bill to be entitled                      
    2         An act relating to the Department of Revenue; amending
    3         s. 195.022, F.S.; requiring county property
    4         appraisers, tax collectors, clerks of the circuit
    5         court, and value adjustment boards to bear the expense
    6         of reproducing forms prescribed by the Department of
    7         Revenue to administer and collect ad valorem taxes;
    8         amending s. 213.34, F.S.; defining terms; imposing an
    9         administrative collection processing fee on a taxpayer
   10         who fails to pay the amount of tax or penalty due
   11         within a certain period after a noncompliant filing
   12         event; specifying the amount of the administrative
   13         collection processing fee; specifying circumstances
   14         under which the Department of Revenue may waive or
   15         reduce the fee; providing for the distribution of
   16         administrative collection processing fees; amending s.
   17         213.75, F.S.; revising the priority order against
   18         which payments by a taxpayer apply to amounts owed to
   19         the Department of Revenue; providing for application
   20         of the administrative collection processing fees to
   21         certain noncompliant filing events; amending s.
   22         213.755, F.S.; requiring any taxpayer who does not
   23         electronically file a certain tax return to pay a
   24         specified fee; requiring the fee to be deposited into
   25         the Operations Trust Fund of the Department of
   26         Revenue; providing that the fee is subject to a
   27         service charge; amending s. 220.21, F.S.; conforming a
   28         cross-reference; providing for application of
   29         specified provisions of the act; providing effective
   30         dates.
   31  
   32  Be It Enacted by the Legislature of the State of Florida:
   33  
   34         Section 1. Effective July 1, 2009, section 195.022, Florida
   35  Statutes, is amended to read:
   36         195.022 Forms to be prescribed by Department of Revenue.
   37  The Department of Revenue shall prescribe all forms to be used
   38  by property appraisers, tax collectors, clerks of the circuit
   39  court, and value adjustment boards in administering and
   40  collecting ad valorem taxes. The department shall prescribe a
   41  form for each purpose. For counties with a population of 100,000
   42  or fewer, the Department of Revenue shall furnish the forms. For
   43  counties with a population greater than 100,000, The county
   44  officer shall reproduce forms for distribution at the expense of
   45  his or her office. A county officer may use a form other than
   46  the form prescribed by the department upon obtaining written
   47  permission from the executive director of the department;
   48  however, a no county officer may not shall use a form if the
   49  substantive content of the form varies from which is at variance
   50  with the form prescribed by the department for the same or a
   51  similar purpose. If the executive director finds good cause to
   52  grant such permission he or she may do so. The county officer
   53  may continue to use such approved form until the law that which
   54  specifies the form is amended or repealed or until the officer
   55  receives written disapproval from the executive director.
   56  Otherwise, all such officers and their employees shall use the
   57  forms, and follow the instructions applicable to the forms,
   58  which are prescribed by the department. The department, upon
   59  request of any property appraiser or, in any event, at least
   60  once every 3 years, shall prescribe and furnish such aerial
   61  photographs and nonproperty ownership maps to the property
   62  appraisers as are necessary to ensure that all real property
   63  within the state is properly listed on the roll. All photographs
   64  and maps furnished to counties with a population of 25,000 or
   65  fewer shall be paid for by the department as provided by law.
   66  For counties with a population greater than 25,000, the
   67  department shall furnish such items at the property appraiser’s
   68  expense. The department may incur reasonable expenses for
   69  procuring aerial photographs and nonproperty ownership maps and
   70  may charge a fee to the respective property appraiser equal to
   71  the cost incurred. The department shall deposit such fees into
   72  the Certification Program Trust Fund created pursuant to s.
   73  195.002. There shall be a separate account in the trust fund for
   74  the aid and assistance activity of providing aerial photographs
   75  and nonproperty ownership maps to property appraisers. The
   76  department shall use money in the fund to pay such expenses. All
   77  forms furnished by the department shall be paid for by the
   78  department as provided by law. All forms and maps and
   79  instructions relating to their use shall be substantially
   80  uniform throughout the state. An officer may employ supplemental
   81  forms and maps, at the expense of his or her office, which he or
   82  she deems expedient for the purpose of administering and
   83  collecting ad valorem taxes. The forms required in ss.
   84  193.461(3)(a) and 196.011(1) for renewal purposes shall require
   85  sufficient information for the property appraiser to evaluate
   86  the changes in use since the prior year. If the property
   87  appraiser determines, in the case of a taxpayer, that he or she
   88  has insufficient current information upon which to approve the
   89  exemption, or if the information on the renewal form is
   90  inadequate for him or her to evaluate the taxable status of the
   91  property, he or she may require the resubmission of an original
   92  application.
   93         Section 2. Section 213.24, Florida Statutes, is amended to
   94  read:
   95         213.24 Accrual of penalties and interest on deficiencies;
   96  deficiency billing costs.—
   97         (1) If notice and demand is made for the payment of any
   98  amount due under laws made applicable to this chapter and if
   99  such amount is paid within 30 days after the date of such
  100  billing or notice and demand, no additional penalties or
  101  interest under this section on the amount so paid shall be
  102  imposed for the period after the date of such notice and demand.
  103         (2)(a) Billings for deficiencies or automated refunds of
  104  tax, penalty, or interest may shall not be issued for any amount
  105  less than the actual costs incurred to produce a billing or
  106  automated refund.
  107         (b) The cost of issuing billings or automated refunds for
  108  any tax or fee enumerated in s. 213.05 or chapter 443 shall be
  109  computed in a study performed by the inspector general of the
  110  department. The study shall be conducted every 3 years and at
  111  such other times as deemed necessary by the inspector general. A
  112  minimum billing and automated refund amount shall be established
  113  and adjusted in accordance with the results of such study.
  114         (c) Any change in minimum billing or automated refund
  115  amounts shall be made effective on July 1 following the
  116  completion of the study.
  117         (3)(a)For purposes of this subsection, the term:
  118         1.“Noncompliant filing event” means when a taxpayer fails
  119  to timely file a complete and accurate return or fails to timely
  120  pay the amount of tax reported on a return required for those
  121  taxes or fees enumerated listed in s. 213.05 or chapter 443.
  122         2.“Extraordinary circumstance” means the occurrence of an
  123  event beyond the control of the taxpayer, including, but not
  124  limited to, the taxpayer’s death; an act of war or terrorism,
  125  natural disaster, fire, or other casualty; or the nonfeasance or
  126  misfeasance of the taxpayer’s employee or representative
  127  responsible for complying with the taxes and fees enumerated in
  128  s. 213.05 or chapter 443. With respect to acts of the taxpayer’s
  129  employee or representative, the taxpayer must show that the
  130  principals of the business lacked actual knowledge of the
  131  noncompliant filing event.
  132         (b)An administrative collection processing fee shall be
  133  assessed to offset payment processing and administrative costs
  134  incurred by the state due to noncompliant filing events. The
  135  department shall collect the administrative collection
  136  processing fee from any taxpayer who fails to pay the amount of
  137  tax or penalty due within 90 days following the date that the
  138  initial notice of the noncompliant filing event is sent to the
  139  taxpayer.
  140         (c)The amount of the administrative collection processing
  141  fee for each noncompliant filing event shall equal 10 percent of
  142  the amount of tax or penalty that is not paid within 90 days
  143  after the initial notice of the noncompliant filing event is
  144  sent to the taxpayer, or $10, whichever is greater. The
  145  administrative collection processing fee shall be imposed in
  146  addition to the taxes, fees, penalties, and interest prescribed
  147  by law. The department may waive or reduce the administrative
  148  collection processing fee if the taxpayer demonstrates that the
  149  noncompliant filing event was due to an extraordinary
  150  circumstance.
  151         (d)Administrative collection processing fees collected
  152  pursuant to this subsection shall be distributed each fiscal
  153  year of the state as follows:
  154         1.The first $12 million collected shall be deposited into
  155  the department’s Operations Trust Fund.
  156         2.Any amount collected above $12 million shall be
  157  deposited into the General Revenue Fund.
  158         Section 3. Section 213.75, Florida Statutes, is amended to
  159  read:
  160         213.75 Application of payments.—
  161         (1) Except for any payment made pursuant to s. 213.21, or
  162  as otherwise specified by the taxpayer at the time he or she
  163  makes a payment, whenever any payment is made to the department
  164  with respect to any of the revenue laws of this state, such
  165  payment shall be applied in descending order of priority against
  166  the following as follows:
  167         (a) First, against The accrued interest, if any.;
  168         (b) The amount, if any, remaining after the application to
  169  interest shall be credited against Any accrued penalty.; and
  170         (c)The administrative collection processing fee.
  171         (d)(c)The amount, if any, remaining after application to
  172  interest and penalty shall be credited to Any tax due.
  173         (2) If a warrant or lien has been filed and recorded by the
  174  department, a payment shall be applied in descending order of
  175  priority against the following as follows:
  176         (a) First, against The costs to record of recordation of
  177  the warrant or lien., if any;
  178         (b) The amount, if any, remaining shall be applied to
  179  accrued interest.;
  180         (c) The amount, if any, remaining after the application to
  181  interest shall be credited against Any accrued penalty.; and
  182         (d)The administrative collection processing fee.
  183         (e)(d)The amount, if any, remaining after application to
  184  costs, interest, and penalty shall be credited to Any tax due.
  185         (3) If a levy has been made by the department, a payment
  186  shall be applied in descending order of priority against the
  187  following as follows:
  188         (a) First, against The costs to execute of execution of the
  189  levy., if any;
  190         (b) The amount, if any, remaining shall be applied to
  191  accrued interest.;
  192         (c) The amount, if any, remaining after the application to
  193  interest shall be credited against Any accrued penalty.; and
  194         (d)The administrative collection processing fee.
  195         (e)(d)The amount, if any, remaining after application to
  196  costs, interest, and penalty shall be credited to Any tax due.
  197         (4) Any surplus proceeds remaining after the application of
  198  subsection (3) shall, upon application and satisfactory proof
  199  thereof, be refunded by the Chief Financial Officer to the
  200  person or persons legally entitled thereto pursuant to s.
  201  215.26.
  202         Section 4. Effective July 1, 2009, present subsections (6),
  203  (7), (8), and (9) of section 213.755, Florida Statutes, are
  204  renumbered as subsections (7), (8), (9), and (10), respectively,
  205  and a new subsection (6) is added to that section, to read:
  206         213.755 Filing of returns and payment of taxes by
  207  electronic means.—
  208         (6)Any taxpayer who files a sales and use tax return, form
  209  DR-15, or form DR-15EZ by any method other than by electronic
  210  means must pay a $5 fee for each filed return. This fee is in
  211  addition to any other applicable fee or penalty. This fee shall
  212  be deposited into the department’s Operations Trust Fund and is
  213  not subject to the service charge imposed in s. 215.20. The
  214  proceeds of the fee shall be used to offset the costs of the
  215  department’s general tax administration program.
  216         Section 5. Effective July 1, 2009, subsection (2) of
  217  section 220.21, Florida Statutes, is amended to read:
  218         220.21 Returns and records; regulations.—
  219         (2) A taxpayer who is required to file its federal income
  220  tax return by electronic means on a separate or consolidated
  221  basis shall file returns required by this chapter by electronic
  222  means. For the reasons described in s. 213.755(10) s.
  223  213.755(9), the department may waive the requirement to file a
  224  return by electronic means for taxpayers that are unable to
  225  comply despite good faith efforts or due to circumstances beyond
  226  the taxpayer’s reasonable control. The provisions of this
  227  subsection are in addition to the requirements of s. 213.755 to
  228  electronically file returns and remit payments required under
  229  this chapter. The department may prescribe by rule the format
  230  and instructions necessary for electronic filing to ensure a
  231  full collection of taxes due. In addition to the authority
  232  granted under s. 213.755, the acceptable method of transfer, the
  233  method, form, and content of the electronic data interchange,
  234  and the means, if any, by which the taxpayer will be provided
  235  with an acknowledgment may be prescribed by the department. In
  236  the case of any failure to comply with the electronic filing
  237  requirements of this subsection, a penalty shall be added to the
  238  amount of tax due with such return equal to 5 percent of the
  239  amount of such tax for the first 30 days the return is not filed
  240  electronically, with an additional 5 percent of such tax for
  241  each additional month or fraction thereof, not to exceed $250 in
  242  the aggregate. The department may settle or compromise the
  243  penalty pursuant to s. 213.21. This penalty is in addition to
  244  any other penalty that may be applicable and shall be assessed,
  245  collected, and paid in the same manner as taxes.
  246         Section 6. Except as otherwise expressly provided in this
  247  act, this act shall take effect upon becoming a law, and
  248  sections 2 and 3 of this act apply to taxes or penalties due
  249  before, on, or after the date that this act becomes law and for
  250  which notice of a noncompliant filing event is sent on or after
  251  the date that this act becomes law.