Florida Senate - 2009 CONFERENCE COMMITTEE AMENDMENT
Bill No. CS for SB 1748
Barcode 929264
LEGISLATIVE ACTION
Senate . House
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Floor: AD/CR .
05/08/2009 12:33 PM .
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The Conference Committee on CS for SB 1748 recommended the
following:
1 Senate Conference Committee Amendment (with title
2 amendment)
3
4 Delete everything after the enacting clause
5 and insert:
6 Section 1. Effective July 1, 2009, section 195.022, Florida
7 Statutes, is amended to read:
8 195.022 Forms to be prescribed by Department of Revenue.
9 The Department of Revenue shall prescribe all forms to be used
10 by property appraisers, tax collectors, clerks of the circuit
11 court, and value adjustment boards in administering and
12 collecting ad valorem taxes. The department shall prescribe a
13 form for each purpose. For counties with a population of 100,000
14 or fewer, the Department of Revenue shall furnish the forms. For
15 counties with a population greater than 100,000, The county
16 officer shall reproduce forms for distribution at the expense of
17 his or her office. A county officer may use a form other than
18 the form prescribed by the department upon obtaining written
19 permission from the executive director of the department;
20 however, a no county officer may not shall use a form if the
21 substantive content of the form varies from which is at variance
22 with the form prescribed by the department for the same or a
23 similar purpose. If the executive director finds good cause to
24 grant such permission he or she may do so. The county officer
25 may continue to use the such approved form until the law that
26 which specifies the form is amended or repealed or until the
27 officer receives written disapproval from the executive
28 director. Otherwise, all such officers and their employees shall
29 use the forms, and follow the instructions applicable to the
30 forms, which are prescribed by the department. The department,
31 Upon request of any property appraiser or, in any event, at
32 least once every 3 years, the department shall prescribe and
33 furnish such aerial photographs and nonproperty ownership maps
34 to the property appraisers as are necessary to ensure that all
35 real property within the state is properly listed on the roll.
36 All photographs and maps furnished to counties with a population
37 of 25,000 or fewer shall be paid for by the department as
38 provided by law. For counties with a population greater than
39 25,000, the department shall furnish such items at the property
40 appraiser’s expense. The department may incur reasonable
41 expenses for procuring aerial photographs and nonproperty
42 ownership maps and may charge a fee to the respective property
43 appraiser equal to the cost incurred. The department shall
44 deposit such fees into the Certification Program Trust Fund
45 created pursuant to s. 195.002. There shall be a separate
46 account in the trust fund for the aid and assistance activity of
47 providing aerial photographs and nonproperty ownership maps to
48 property appraisers. The department shall use money in the fund
49 to pay such expenses. All forms furnished by the department
50 shall be paid for by the department as provided by law. All
51 forms and maps and instructions relating to their use must shall
52 be substantially uniform throughout the state. An officer may
53 employ supplemental forms and maps, at the expense of his or her
54 office, which he or she deems expedient for the purpose of
55 administering and collecting ad valorem taxes. The forms
56 required in ss. 193.461(3)(a) and 196.011(1) for renewal
57 purposes must shall require sufficient information for the
58 property appraiser to evaluate the changes in use since the
59 prior year. If the property appraiser determines, in the case of
60 a taxpayer, that he or she has insufficient current information
61 upon which to approve the exemption, or if the information on
62 the renewal form is inadequate for him or her to evaluate the
63 taxable status of the property, he or she may require the
64 resubmission of an original application.
65 Section 2. Section 213.24, Florida Statutes, is amended to
66 read:
67 213.24 Accrual of penalties and interest on deficiencies;
68 deficiency billing costs.—
69 (1) If notice and demand is made for the payment of any
70 amount due under laws made applicable to this chapter and if
71 such amount is paid within 30 days after the date of such
72 billing or notice and demand, no additional penalties or
73 interest under this section on the amount so paid shall be
74 imposed for the period after the date of such notice and demand.
75 (2)(a) Billings for deficiencies or automated refunds of
76 tax, penalty, or interest may shall not be issued for an any
77 amount less than the actual costs incurred to produce a billing
78 or automated refund.
79 (b) The cost of issuing billings or automated refunds for
80 any tax or fee enumerated in s. 213.05 or chapter 443 shall be
81 computed in a study performed by the inspector general of the
82 department. The study shall be conducted every 3 years and at
83 such other times as deemed necessary by the inspector general. A
84 minimum billing and automated refund amount shall be established
85 and adjusted in accordance with the results of such study.
86 (c) Any change in minimum billing or automated refund
87 amounts is shall be made effective on July 1 following the
88 completion of the study.
89 (3) An administrative collection processing fee shall be
90 imposed to offset payment processing and administrative costs
91 incurred by the state due to late payment of a collection event.
92 (a) As used in this subsection, the term:
93 1. “Collection event” means when a taxpayer fails to:
94 a. Timely file a complete return;
95 b. Timely pay the full amount of tax reported on a return;
96 or
97 c. Timely pay the full amount due resulting from an audit
98 after all appeal rights have expired or the result has been
99 finally determined.
100 2. “Extraordinary circumstances” means events beyond the
101 control of the taxpayer, including, but not limited to, the
102 taxpayer’s death; acts of war or terrorism; natural disaster,
103 fire, or other casualty; or the nonfeasance or misfeasance of
104 the taxpayer’s employee or representative responsible for
105 complying with the taxes and fees listed in s. 213.05 and
106 chapter 443. With respect to acts of the taxpayer’s employee or
107 representative, the taxpayer must show that the principals of
108 the business lacked actual knowledge of the collection event and
109 any notification of the collection event.
110 (b) The department shall collect the fee from a taxpayer
111 who fails to pay the full amount of tax, penalty, and interest
112 due within 90 days following initial notification of the
113 collection event. The department may waive or reduce the fee if
114 the taxpayer demonstrates that the failure to pay the full
115 amount due within 90 days following the initial notification was
116 due to extraordinary circumstances. The fee applies to those
117 taxes and fees listed in s. 213.05 and chapter 443 and
118 administered by the department.
119 (c) The fee is equal to 10 percent of the total amount of
120 tax, penalty, and interest which remains unpaid after 90 days,
121 or $10 for each collection event, whichever is greater. The fee
122 shall be imposed in addition to the taxes, fees, penalties, and
123 interest prescribed by law.
124 (d) Fees collected pursuant to this subsection shall be
125 distributed each fiscal year as follows:
126 1. The first $6.2 million collected shall be deposited into
127 the department’s Operations Trust Fund.
128 2. Any amount collected above $6.2 million shall be
129 deposited into the General Revenue Fund.
130 Section 3. Section 213.75, Florida Statutes, is amended to
131 read:
132 213.75 Application of payments.—
133 (1) Except for any payment made pursuant to s. 213.21, or
134 as otherwise specified by the taxpayer at the time he or she
135 makes a payment, if whenever any payment is made to the
136 department with respect to any of the revenue laws of this
137 state, such payment shall be applied in priority order as
138 follows:
139 (a) First, against the accrued interest, if any;
140 (b) The remaining amount, if any, remaining after the
141 application to interest shall be credited against any accrued
142 penalty; and
143 (c) The remaining amount, if any, shall be credited against
144 the administrative collection processing fee; and
145 (d) The remaining amount, if any, remaining after
146 application to interest and penalty shall be credited to any tax
147 due.
148 (2) If a warrant or lien has been filed and recorded by the
149 department, a payment shall be applied in priority order as
150 follows:
151 (a) First, against the costs to record of recordation of
152 the warrant or lien, if any;
153 (b) The remaining amount, if any, shall be credited against
154 the administrative collection processing fee;
155 (c) The remaining amount, if any, remaining shall be
156 applied to accrued interest;
157 (d)(c) The remaining amount, if any, remaining after the
158 application to interest shall be credited against any accrued
159 penalty; and
160 (e)(d) The remaining amount, if any, remaining after
161 application to costs, interest, and penalty shall be credited to
162 any tax due.
163 (3) If a levy has been made by the department, a payment
164 shall be applied in priority order as follows:
165 (a) First, against the costs to execute of execution of the
166 levy, if any;
167 (b) The remaining amount, if any, shall be credited against
168 the administrative collection processing fee;
169 (c) The remaining amount, if any, remaining shall be
170 applied to accrued interest;
171 (d)(c) The remaining amount, if any, remaining after the
172 application to interest shall be credited against any accrued
173 penalty; and
174 (e)(d) The remaining amount, if any, remaining after
175 application to costs, interest, and penalty shall be credited to
176 any tax due.
177 (4) Any surplus proceeds remaining after the application of
178 subsection (3) shall, upon application and satisfactory proof
179 thereof, be refunded by the Chief Financial Officer to the
180 person or persons legally entitled thereto pursuant to s.
181 215.26.
182 Section 4. The fee imposed by s. 213.24(3), Florida
183 Statutes, as created by this act, applies retroactively to any
184 remaining unpaid amount of tax, interest, and penalty due from
185 any collection event occurring before the effective date of this
186 act. However, the Department of Revenue may not collect such fee
187 until September 1, 2009, calculated on the amount remaining
188 unpaid on that date.
189 Section 5. Except as otherwise expressly provided in this
190 act, this act shall take effect upon becoming a law.
191
192 ================= T I T L E A M E N D M E N T ================
193 And the title is amended as follows:
194 Delete everything before the enacting clause
195 and insert:
196 A bill to be entitled
197 An act relating to the Department of Revenue; amending
198 s. 195.022, F.S.; revising provisions relating to
199 forms prescribed by the Department of Revenue for the
200 administration and collection of ad valorem taxes;
201 amending s. 213.24, F.S.; imposing an administrative
202 collection processing fee for collection events;
203 providing definitions; providing exceptions for
204 extraordinary circumstances; providing for the
205 allocation of the fees collected; amending s. 213.75,
206 F.S.; revising application of payments; providing for
207 application of the administrative collection
208 processing fees to certain collection events;
209 providing for retroactive application; providing
210 effective dates.