| 1 | Representative Ambler offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Between lines 1016 and 1017, insert: |
| 5 | Section 17. Section 213.759, Florida Statutes, is created |
| 6 | to read: |
| 7 | 213.759 System for sales and use tax collection; |
| 8 | administration by private or public vendors.-- |
| 9 | (1) The department may enter into contracts pursuant to |
| 10 | the procedures established in chapter 287 with public or private |
| 11 | vendors to develop and implement a system for sales and use tax |
| 12 | collection and administration. The department shall retain |
| 13 | ownership of all intellectual property rights for any programs, |
| 14 | processes, methodologies, and algorithms, including all |
| 15 | specially designed computer software for the purposes of sales |
| 16 | and use tax collection and administration. The amount of |
| 17 | compensation paid to such vendors shall be established by the |
| 18 | executive director of the department and may be based upon a |
| 19 | percentage of the sales and use tax collections made under the |
| 20 | system, on a per-transaction basis, or upon other grounds |
| 21 | determined through the contracting process. At a minimum, the |
| 22 | system must be capable of: |
| 23 | (a) Determining the taxability of a transaction. |
| 24 | (b) Determining the appropriate tax rate to be applied to |
| 25 | a taxable transaction and the total tax due on a transaction. |
| 26 | (c) Collecting the total tax due on a transaction. |
| 27 | (d) Providing a method for reporting and paying the tax |
| 28 | collected to the department. |
| 29 | (2) Disclosure of information under this section shall be |
| 30 | pursuant to a written agreement between the executive director |
| 31 | of the department and such vendors. The vendors shall be bound |
| 32 | by the same requirements of confidentiality as the department. |
| 33 | Any breach of confidentiality is a misdemeanor of the first |
| 34 | degree, punishable as provided in s. 775.082 or s. 775.083. |
| 35 | (3) On or before January 1 each year, the department shall |
| 36 | provide to the Governor, Cabinet, the Speaker of the House of |
| 37 | Representatives, and the President of the Senate a report on any |
| 38 | sales and use tax collection and administration system developed |
| 39 | and implemented pursuant to this section. This report shall |
| 40 | include information on the number of vendors participating in |
| 41 | such system, the amount of sales and use tax collected by the |
| 42 | vendors, and the amount of compensation paid to such vendors. |
| 43 |
|
| 44 |
|
| 45 | ----------------------------------------------------- |
| 46 | T I T L E A M E N D M E N T |
| 47 | Remove line 115 and insert: |
| 48 | the Department of Revenue to adopt rules; creating s. 213.759, |
| 49 | F.S.; authorizing the Department of Revenue to contract with |
| 50 | public or private vendors to develop and implement a system for |
| 51 | sales and use tax collection and administration; providing for |
| 52 | the department to retain certain ownership rights; requiring the |
| 53 | executive director of the department to establish vendor |
| 54 | compensation; providing criteria; specifying system |
| 55 | requirements; requiring disclosure of information between the |
| 56 | department and vendors to be pursuant to a written agreement; |
| 57 | specifying application of certain confidentiality requirements; |
| 58 | providing criminal penalties for breach of confidentiality; |
| 59 | requiring the department to report to the Governor, Cabinet, and |
| 60 | Legislature; providing report requirements; amending s. |