1 | Representative Carroll offered the following: |
2 |
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3 | Amendment (with title amendment) |
4 | Remove lines 240-333 and insert: |
5 | in sub-subparagraph f., from the state within 90 days after the |
6 | date of purchase or extension or the purchaser removes a |
7 | nonqualifying boat or an aircraft from this state within 10 days |
8 | after the date of purchase or, when the boat or aircraft is |
9 | repaired or altered, within 20 days after completion of the |
10 | repairs or alterations; |
11 | b. The purchaser, within 30 days from the date of |
12 | departure, shall provide the department with written proof that |
13 | the purchaser licensed, registered, titled, or documented the |
14 | boat or aircraft outside the state. If such written proof is |
15 | unavailable, within 30 days the purchaser shall provide proof |
16 | that the purchaser applied for such license, title, |
17 | registration, or documentation. The purchaser shall forward to |
18 | the department proof of title, license, registration, or |
19 | documentation upon receipt. |
20 | c. The purchaser, within 10 days of removing the boat or |
21 | aircraft from Florida, shall furnish the department with proof |
22 | of removal in the form of receipts for fuel, dockage, slippage, |
23 | tie-down, or hangaring from outside of Florida. The information |
24 | so provided must clearly and specifically identify the boat or |
25 | aircraft; |
26 | d. The selling dealer, within 5 days of the date of sale, |
27 | shall provide to the department a copy of the sales invoice, |
28 | closing statement, bills of sale, and the original affidavit |
29 | signed by the purchaser attesting that he or she has read the |
30 | provisions of this section; |
31 | e. The seller makes a copy of the affidavit a part of his |
32 | or her record for as long as required by s. 213.35; and |
33 | f. Unless the nonresident purchaser of a boat of 5 net |
34 | tons of admeasurement or larger intends to remove the boat from |
35 | this state within 10 days after the date of purchase or when the |
36 | boat is repaired or altered, within 20 days after completion of |
37 | the repairs or alterations, the nonresident purchaser shall |
38 | apply to the selling dealer for a decal which authorizes 90 days |
39 | after the date of purchase for removal of the boat. The |
40 | nonresident purchaser of a qualifying boat may apply to the |
41 | selling dealer within 60 days after the date of purchase for an |
42 | extension decal that authorizes the boat to remain in this state |
43 | for an additional 90 days, but not more than a total of 180 |
44 | days, before the nonresident purchaser is required to pay the |
45 | tax imposed by this chapter. The department is authorized to |
46 | issue decals in advance to dealers. The number of decals issued |
47 | in advance to a dealer shall be consistent with the volume of |
48 | the dealer's past sales of boats which qualify under this sub- |
49 | subparagraph. The selling dealer or his or her agent shall mark |
50 | and affix the decals to qualifying boats in the manner |
51 | prescribed by the department, prior to delivery of the boat. |
52 | (I) The department is hereby authorized to charge dealers |
53 | a fee sufficient to recover the costs of decals issued, except |
54 | the extension decal shall cost $350. |
55 | (II) The proceeds from the sale of decals will be |
56 | deposited into the administrative trust fund. |
57 | (III) Decals shall display information to identify the |
58 | boat as a qualifying boat under this sub-subparagraph, |
59 | including, but not limited to, the decal's date of expiration. |
60 | (IV) The department is authorized to require dealers who |
61 | purchase decals to file reports with the department and may |
62 | prescribe all necessary records by rule. All such records are |
63 | subject to inspection by the department. |
64 | (V) Any dealer or his or her agent who issues a decal |
65 | falsely, fails to affix a decal, mismarks the expiration date of |
66 | a decal, or fails to properly account for decals will be |
67 | considered prima facie to have committed a fraudulent act to |
68 | evade the tax and will be liable for payment of the tax plus a |
69 | mandatory penalty of 200 percent of the tax, and shall be liable |
70 | for fine and punishment as provided by law for a conviction of a |
71 | misdemeanor of the first degree, as provided in s. 775.082 or s. |
72 | 775.083. |
73 | (VI) Any nonresident purchaser of a boat who removes a |
74 | decal prior to permanently removing the boat from the state, or |
75 | defaces, changes, modifies, or alters a decal in a manner |
76 | affecting its expiration date prior to its expiration, or who |
77 | causes or allows the same to be done by another, will be |
78 | considered prima facie to have committed a fraudulent act to |
79 | evade the tax and will be liable for payment of the tax plus a |
80 | mandatory penalty of 200 percent of the tax, and shall be liable |
81 | for fine and punishment as provided by law for a conviction of a |
82 | misdemeanor of the first degree, as provided in s. 775.082 or s. |
83 | 775.083. |
84 | (VII) The department is authorized to adopt rules |
85 | necessary to administer and enforce this subparagraph and to |
86 | publish the necessary forms and instructions. |
87 | (VIII) The department is hereby authorized to adopt |
88 | emergency rules pursuant to s. 120.54(4) to administer and |
89 | enforce the provisions of this subparagraph. |
90 |
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91 | If the purchaser fails to remove the qualifying boat from this |
92 | state within the maximum 180 90 days after purchase or a |
93 | nonqualifying boat or an aircraft from this state within 10 days |
94 | after purchase or, when the boat or aircraft is repaired or |
95 | altered, within 20 days after completion of such repairs or |
96 | alterations, or permits the boat or aircraft to return to this |
97 | state within 6 months from the date of departure, or if the |
98 | purchaser fails to furnish the department with any of the |
99 | documentation required by this subparagraph within the |
100 | prescribed time period, the purchaser shall be liable for use |
101 | tax on the cost price of the boat or aircraft and, in addition |
102 | thereto, payment of a penalty to the Department of Revenue equal |
103 | to the tax payable. This penalty shall be in lieu of the penalty |
104 | imposed by s. 212.12(2) and is mandatory and shall not be waived |
105 | by the department. The maximum 180-day |
106 |
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107 | ----------------------------------------------------- |
108 | T I T L E A M E N D M E N T |
109 | Remove lines 11-13 and insert: |
110 | definition; amending s. 212.05, F.S.; extending the time |
111 | nonresident purchasers have to remove a boat from the state |
112 | after purchase; providing for an extension decal to be issued by |
113 | a dealer; imposing a decal cost; revising industry code |
114 | designations; amending s. |