HB 7155

1	A bill to be entitled
2	An act relating to taxation; amending s. 55.204, F.S.;
3	providing that the duration of a tax lien relating to
4	certain unemployment compensation taxes expires 10 years
5	following a certain date; amending s. 72.011, F.S.;
6	clarifying the date by which an action to contest any tax,
7	interest, or penalties must be filed; authorizing the
8	Department of Revenue, the Department of Highway Safety
9	and Motor Vehicles, and the Department of Business and
10	Professional Regulation to adopt rules for the waiver of
11	the requirement for the payment of uncontested amounts and
12	the deposit of security in actions to contest the legality
13	of any tax, interest, or penalty; amending s. 95.091,
14	F.S.; conforming cross-references; amending s. 197.172,
15	F.S.; authorizing the governing bodies of charter counties
16	to limit the amount of interest charged for unpaid
17	property taxes; eliminating a minimum charge for late
18	property tax payment in charter counties; providing that
19	interest on the unpaid portion of property taxes accrues
20	daily in charter counties; amending s. 197.373, F.S.;
21	authorizing the governing bodies of charter counties to
22	require tax collectors to accept certain partial payments
23	of property taxes; providing for retroactive operation of
24	the amendment to s. 196.192, F.S., made by s. 2 of chapter
25	2008-193, Laws of Florida; amending s. 202.125, F.S.;
26	clarifying that an exemption from the communications
27	services tax does not apply to a residence that is all or
28	part of a transient public lodging establishment; amending
29	s. 212.08, F.S.; providing criteria to determine the tax
30	on a package that contains taxable nonfood products and
31	exempt food products; clarifying that the sales tax
32	exemption for building materials used in the
33	rehabilitation of real property located in an enterprise
34	zone applies only during the rehabilitation of the real
35	property; authorizing a single application for a tax
36	refund for certain contiguous parcels of real property;
37	revising information that must be included in the
38	application for the tax refund; providing that the tax
39	exemption for building materials used in an enterprise
40	zone may inure to a unit of government; revising the time
41	for submission of an application; amending s. 213.053,
42	F.S.; providing that the Department of Revenue may share
43	certain information with the Florida Energy and Climate
44	Commission; providing for retroactive application;
45	providing that provisions restricting the disclosure of
46	confidential information do not apply to certain methods
47	of electronic communication for certain purposes;
48	providing that the Department of Revenue may release
49	information relating to outstanding tax warrants to the
50	Department of Business and Professional Regulation;
51	providing that the Department of Revenue may share
52	taxpayer names and identification numbers for purposes of
53	information-sharing agreements with financial
54	institutions; authorizing the Department of Revenue to
55	publish a list of taxpayers against whom it has filed a
56	warrant or judgment lien certificate; requiring the
57	department to update the list at least monthly;
58	authorizing the Department of Revenue to adopt rules;
59	creating s. 213.0532, F.S.; defining terms; requiring the
60	Department of Revenue to enter into information-sharing
61	agreements with financial institutions to collect
62	information relating to taxpayers; requiring financial
63	institutions to provide to the department certain
64	information each calendar quarter; requiring the
65	department to pay a reasonable fee to a financial
66	institution for certain costs; providing that financial
67	institutions do not need to provide notice of information-
68	sharing agreements to accountholders; providing that
69	financial institutions are not liable for certain acts
70	taken in connection with information-sharing agreements;
71	authorizing the Department of Revenue to take civil
72	actions against noncompliant financial institutions;
73	authorizing the Department of Revenue to adopt rules;
74	amending s. 213.25, F.S.; authorizing the Department of
75	Revenue to reduce a tax refund or a tax credit to the
76	extent of liability for unemployment compensation taxes;
77	amending s. 213.50, F.S.; authorizing the Department of
78	Business and Professional Regulation to revoke the hotel
79	or restaurant license of a licenseholder having an
80	outstanding tax warrant for a certain period; authorizing
81	the Department of Business and Professional Regulation to
82	deny an application to renew the hotel or restaurant
83	license of a licenseholder having an outstanding tax
84	warrant for a certain period; amending s. 213.67, F.S.;
85	clarifying the date by which an action to contest a notice
86	of intent to levy must be filed; creating s. 213.758,
87	F.S.; defining terms; providing for the transfer of tax
88	liabilities to the transferee of a business or a stock of
89	goods under certain circumstances; providing exceptions;
90	requiring a taxpayer who quits a business to file a final
91	tax return; authorizing the Department of Legal Affairs to
92	seek injunctions to prevent business activities until
93	taxes are paid; requiring the transferor of a business or
94	stock of goods to file a final tax return and make a full
95	tax payment after a transfer; authorizing a transferee of
96	a business or stock of goods to withhold a portion of the
97	consideration for the transfer for the payment of certain
98	taxes; authorizing the Department of Legal Affairs to seek
99	an injunction to prevent business activities by a
100	transferee until the taxes are paid; providing that the
101	transferees are jointly and severally liable with the
102	transferor for the payment of taxes, interest, or
103	penalties under certain circumstances; limiting the
104	transferee's liability to the value or purchase price of
105	the transferred property; specifying a time period within
106	which a transferee may file certain actions; authorizing
107	the Department of Revenue to adopt rules; amending s.
108	220.192, F.S.; providing for the administration of certain
109	portions of the renewable energy technologies tax credit
110	program by the Florida Energy and Climate Commission;
111	providing for retroactive application; amending s.
112	336.021, F.S.; revising the distribution of the ninth-cent
113	fuel tax on motor fuel and diesel fuel; amending s.
114	443.036, F.S.; providing for the treatment of a single-
115	member limited liability company as the employer for
116	purposes of unemployment compensation law; amending s.
117	443.1215, F.S.; correcting a cross-reference; amending s.
118	443.1316, F.S.; conforming cross-references; amending s.
119	443.141, F.S.; providing penalties for erroneous,
120	incomplete, or insufficient reports; authorizing a waiver
121	of the penalty under certain circumstances; defining a
122	term; authorizing the Agency for Workforce Innovation and
123	the state agency providing unemployment compensation tax
124	collection services to adopt rules; providing an
125	expiration date for liens for contributions and
126	reimbursements; amending s. 443.163, F.S.; increasing
127	penalties for failing to file Employers Quarterly Reports
128	by means other than approved electronic means; revising
129	waiver provisions; creating s. 213.691, F.S.; authorizing
130	the Department of Revenue to file an integrated warrant or
131	judgment lien for a taxpayer's total liability for taxes,
132	fees, or surcharges; requiring the integrated warrant or
133	judgment lien certificate to itemize amounts due for each
134	tax, fee, or surcharge; creating s. 213.692, F.S.;
135	authorizing the Department of Revenue to revoke all
136	certificates of registration, permits, or licenses issued
137	to a taxpayer against whose property the department has
138	filed a warrant or tax lien; requiring the scheduling of
139	an informal conference before revocation of the
140	certificates of registration, permits, or licenses;
141	prohibiting the Department of Revenue from issuing a
142	certificate of registration, permit, or license to a
143	taxpayer whose certificate of registration, permit, or
144	license has been revoked; providing exceptions; requiring
145	security as a condition of issuing a new certificate of
146	registration to a person whose certificate of
147	registration, permit, or license has been revoked after
148	the filing of a warrant or tax lien certificate;
149	authorizing the department to adopt rules, including
150	emergency rules; repealing s. 195.095, F.S., relating to
151	the authority of the Department of Revenue to develop
152	lists of bidders that are approved to contract with
153	property appraisers, tax collectors, or county commissions
154	for assessment or collection services; repealing s.
155	213.054, F.S., relating to monitoring and reporting on the
156	use of a tax deduction claimed by international banking
157	institutions; providing effective dates.
158
159	Be It Enacted by the Legislature of the State of Florida:
160
161	Section 1.  Section 55.204, Florida Statutes, is amended to
162	read:
163	55.204  Duration and continuation of judgment lien;
164	destruction of records.--
165	(1)  Except as provided in this section, a judgment lien
166	acquired under s. 55.202 lapses and becomes invalid 5 years
167	after the date of filing the judgment lien certificate.
168	(2)  Liens securing the payment of child support or tax
169	obligations as set forth in s. 95.091(1)(b) shall not lapse
170	until 20 years after the date of the original filing of the
171	warrant or other document required by law to establish a lien.
172	Liens securing the payment of unemployment tax obligations lapse
173	10 years after the date of the original filing of the notice of
174	lien. A No second lien based on the original filing may not be
175	obtained.
176	(3)  At any time within 6 months before or 6 months after
177	the scheduled lapse of a judgment lien under subsection (1), the
178	judgment creditor may acquire a second judgment lien by filing a
179	new judgment lien certificate. The effective date of the second
180	judgment lien is the date and time on which the judgment lien
181	certificate is filed. The second judgment lien is a new judgment
182	lien and not a continuation of the original judgment lien. The
183	second judgment lien permanently lapses and becomes invalid 5
184	years after its filing date, and no additional liens based on
185	the original judgment or any judgment based on the original
186	judgment may be acquired.
187	(4)  A judgment lien continues only as to itemized property
188	for an additional 90 days after lapse of the lien. Such judgment
189	lien will continue only if:
190	(a)  The property had been itemized and its location
191	described with sufficient particularity in the instructions for
192	levy to permit the sheriff to act;
193	(b)  The instructions for the levy had been delivered to
194	the sheriff prior to the date of lapse of the lien; and
195	(c)  The property was located in the county in which the
196	sheriff has jurisdiction at the time of delivery of the
197	instruction for levy. Subsequent removal of the property does
198	not defeat the lien. A court may order continuation of the lien
199	beyond the 90-day period on a showing that extraordinary
200	circumstances have prevented levy.
201	(5)  The date of lapse of a judgment lien whose
202	enforceability has been temporarily stayed or enjoined as a
203	result of any legal or equitable proceeding is tolled until 30
204	days after the stay or injunction is terminated.
205	(6)  If a no second judgment lien is not filed, the
206	Department of State shall maintain each judgment lien file and
207	all information contained therein for a minimum of 1 year after
208	the judgment lien lapses in accordance with this section. If a
209	second judgment lien is filed, the department shall maintain
210	both files and all information contained in such files for a
211	minimum of 1 year after the second judgment lien lapses.
212	(7)  Nothing in This section does not shall be construed to
213	extend the life of a judgment lien beyond the time that the
214	underlying judgment, order, decree, or warrant otherwise expires
215	or becomes invalid pursuant to law.
216	Section 2.  Effective July 1, 2009, section 72.011, Florida
217	Statutes, is amended to read:
218	72.011  Jurisdiction of circuit courts in specific tax
219	matters; administrative hearings and appeals; time for
220	commencing action; parties; deposits.--
221	(1)(a)  A taxpayer may contest the legality of any
222	assessment or denial of refund of tax, fee, surcharge, permit,
223	interest, or penalty provided for under s. 125.0104, s.
224	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
225	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
226	chapter 212, chapter 213, chapter 220, chapter 221, s.
227	379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
228	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
229	chapter 563, chapter 564, chapter 565, chapter 624, or s.
230	681.117 by filing an action in circuit court; or, alternatively,
231	the taxpayer may file a petition under the applicable provisions
232	of chapter 120. However, once an action has been initiated under
233	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
234	120.80(14)(b), no action relating to the same subject matter may
235	be filed by the taxpayer in circuit court, and judicial review
236	shall be exclusively limited to appellate review pursuant to s.
237	120.68; and once an action has been initiated in circuit court,
238	no action may be brought under chapter 120.
239	(b)  A taxpayer may not file an action under paragraph (a)
240	to contest an assessment or a denial of refund of any tax, fee,
241	surcharge, permit, interest, or penalty relating to the statutes
242	listed in paragraph (a) until the taxpayer complies with the
243	applicable registration requirements contained in those statutes
244	which apply to the tax for which the action is filed.
245	(2)(a)  An action may not be brought to contest an
246	assessment of any tax, interest, or penalty assessed under a
247	section or chapter specified in subsection (1) if the petition
248	is postmarked or the action is filed more than 60 days after the
249	date the assessment becomes final. An action may not be brought
250	to contest a denial of refund of any tax, interest, or penalty
251	paid under a section or chapter specified in subsection (1) if
252	the petition is postmarked or the action is filed more than 60
253	days after the date the denial becomes final.
254	(b)  The date on which an assessment or a denial of refund
255	becomes final and procedures by which a taxpayer must be
256	notified of the assessment or of the denial of refund must be
257	established:
258	1.  By rule adopted by the Department of Revenue;
259	2.  With respect to assessments or refund denials under
260	chapter 207, by rule adopted by the Department of Highway Safety
261	and Motor Vehicles;
262	3.  With respect to assessments or refund denials under
263	chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted
264	by the Department of Business and Professional Regulation; or
265	4.  With respect to taxes that a county collects or
266	enforces under s. 125.0104(10) or s. 212.0305(5), by an
267	ordinance that may additionally provide for informal dispute
268	resolution procedures in accordance with s. 213.21.
269	(c)  The applicable department or county need not file or
270	docket an assessment or a refund denial with the agency clerk or
271	county official designated by ordinance in order for the
272	assessment or refund denial to become final for purposes of an
273	action initiated under this chapter or chapter 120.
274	(3)  In any action filed in circuit court contesting the
275	legality of any tax, interest, or penalty assessed under a
276	section or chapter specified in subsection (1), the plaintiff
277	must:
278	(a)  Pay to the applicable department or county the amount
279	of the tax, penalty, and accrued interest assessed by the
280	department or county which is not being contested by the
281	taxpayer; and either
282	(b)1.  Tender into the registry of the court with the
283	complaint the amount of the contested assessment complained of,
284	including penalties and accrued interest, unless this
285	requirement is waived in writing by the executive director of
286	the applicable department or by the county official designated
287	by ordinance; or
288	2.  File with the complaint a cash bond or a surety bond
289	for the amount of the contested assessment endorsed by a surety
290	company authorized to do business in this state, or by any other
291	security arrangement as may be approved by the court, and
292	conditioned upon payment in full of the judgment, including the
293	taxes, costs, penalties, and interest, unless this requirement
294	is waived in writing by the executive director of the applicable
295	department or by the county official designated by ordinance.
296
297	The Department of Revenue, the Department of Highway Safety and
298	Motor Vehicles, or the Department of Business and Professional
299	Regulation may adopt rules that govern the manner and form in
300	which a plaintiff may request a waiver from the respective
301	agency. Failure to pay the uncontested amount as required in
302	paragraph (a) shall result in the dismissal of the action and
303	imposition of an additional penalty in the amount of 25 percent
304	of the tax assessed. Provided, However, that if, at any point in
305	the action, it is determined or discovered that a plaintiff, due
306	to a good faith de minimis error, failed to comply with any of
307	the requirements of paragraph (a) or paragraph (b), the
308	plaintiff shall be given a reasonable time within which to
309	comply before the action is dismissed. For purposes of this
310	subsection, there shall be a rebuttable presumption that if the
311	error involves an amount equal to or less than 5 percent of the
312	total assessment the error is de minimis and that if the error
313	is more than 5 percent of the total assessment the error is not
314	de minimis.
315	(4)(a)  Except as provided in paragraph (b), an action
316	initiated in circuit court pursuant to subsection (1) shall be
317	filed in the Second Judicial Circuit Court in and for Leon
318	County or in the circuit court in the county where the taxpayer
319	resides, maintains its principal commercial domicile in this
320	state, or, in the ordinary course of business, regularly
321	maintains its books and records in this state.
322	(b)  Venue in an action initiated in circuit court pursuant
323	to subsection (1) by a taxpayer that is not a resident of this
324	state or that does not maintain a commercial domicile in this
325	state shall be in Leon County. Venue in an action contesting the
326	legality of an assessment or refund denial arising under chapter
327	198 shall be in the circuit court having jurisdiction over the
328	administration of the estate.
329	(5)  The requirements of subsections (1), (2), and (3) are
330	jurisdictional.
331	(6)  Any action brought under this chapter is not subject
332	to the provisions of chapter 45 as amended by chapter 87-249,
333	Laws of Florida, relating to offers of settlement.
334	Section 3.  Subsection (1) of section 95.091, Florida
335	Statutes, is amended to read:
336	95.091  Limitation on actions to collect taxes.--
337	(1)(a)  Except in the case of taxes for which certificates
338	have been sold, taxes enumerated in ss. 72.011 and 443.141 s.
339	72.011, or tax liens issued under s. 196.161, any tax lien
340	granted by law to the state or any of its political
341	subdivisions, any municipality, any public corporation or body
342	politic, or any other entity having authority to levy and
343	collect taxes shall expire 5 years after the date the tax is
344	assessed or becomes delinquent, whichever is later. No action
345	may be begun to collect any tax after the expiration of the lien
346	securing the payment of the tax.
347	(b)  Any tax lien granted by law to the state or any of its
348	political subdivisions for any tax enumerated in s. 72.011 or
349	any tax lien imposed under s. 196.161 shall expire 20 years
350	after the last date the tax may be assessed, after the tax
351	becomes delinquent, or after the filing of a tax warrant,
352	whichever is later. An action to collect any tax enumerated in
353	s. 72.011 may not be commenced after the expiration of the lien
354	securing the payment of the tax.
355	Section 4.  Section 197.172, Florida Statutes, is amended
356	to read:
357	197.172  Interest rate; calculation and minimum.--
358	(1)  Upon approval by the governing body of a charter
359	county, the portion of real property taxes that is unpaid by the
360	deadline specified in the tax notice bears shall bear interest
361	at the rate of 18 percent per year. Interest accrued pursuant to
362	this subsection accrues daily from the date of delinquency until
363	a certificate is sold, except that the minimum charge for
364	delinquent taxes paid prior to the sale of a tax certificate
365	shall be 3 percent.
366	(2)  In counties other than charter counties, real property
367	taxes shall bear interest at the rate of 18 percent per year
368	from the date of delinquency until a certificate is sold, except
369	that the minimum charge for delinquent taxes paid prior to the
370	sale of a tax certificate shall be 3 percent.
371	(3)(2)  The maximum rate of interest on a tax certificate
372	shall be 18 percent per year; however, a tax certificate shall
373	not bear interest nor shall the mandatory charge as provided by
374	s. 197.472(2) be levied during the 60-day period of time from
375	the date of delinquency, except the 3 percent mandatory charge
376	under subsection (2) (1). No tax certificate sold before March
377	23, 1992, shall bear interest nor shall the mandatory charge as
378	provided by s. 197.472(2) be levied in excess of the interest or
379	charge provided herein, except as to those tax certificates upon
380	which the mandatory charge as provided by s. 197.472(2) shall
381	have been collected and paid.
382	(4)(3)  Personal property taxes shall bear interest at the
383	rate of 18 percent per year from the date of delinquency until
384	paid or barred under chapter 95.
385	(5)(4)  Except as provided in subsection (1) and s. 197.262
386	with regard to deferred payment tax certificates, interest to be
387	accrued pursuant to this chapter shall be calculated monthly
388	from the first day of each month.
389	Section 5.  Section 197.373, Florida Statutes, is amended
390	to read:
391	197.373  Payment of portion of taxes.--
392	(1)(a)  The tax collector of the county is authorized to
393	allow the payment of a part of a tax notice when the part to be
394	paid can be ascertained by legal description, such part is under
395	a contract for sale or has been transferred to a new owner, and
396	the request is made by the person purchasing the property or the
397	new owner or someone acting on behalf of the purchaser or owner.
398	(b)(2)  The request must be made at least 15 days prior to
399	the tax certificate sale.
400	(c)(3)  The property appraiser shall within 10 days after
401	request from the tax collector apportion the property into the
402	parts sought to be paid or redeemed.
403	(d)(4)  This section does not apply to assessments and
404	collections made pursuant to the provisions of s. 192.037.
405	(2)  Upon approval of the governing body of a charter
406	county, the tax collector of a charter county shall accept three
407	or six equal payments that add up to the total amount of taxes
408	specified in the tax notice after the date of delinquency.
409	Section 6.  The amendment to s. 196.192, Florida Statutes,
410	made by section 2 of chapter 2008-193, Laws of Florida, shall
411	operate retroactively to January 1, 2005.
412	Section 7.  Subsection (1) of section 202.125, Florida
413	Statutes, is amended to read:
414	202.125  Sales of communications services; specified
415	exemptions.--
416	(1)  The separately stated sales price of communications
417	services sold to residential households is exempt from the tax
418	imposed by s. 202.12. This exemption shall not apply to any
419	residence that constitutes all or part of a transient public
420	lodging establishment as defined in chapter 509, any mobile
421	communications service, any cable service, or any direct-to-home
422	satellite service.
423	Section 8.  Subsection (1) and paragraph (g) of subsection
424	(5) of section 212.08, Florida Statutes, are amended to read:
425	212.08  Sales, rental, use, consumption, distribution, and
426	storage tax; specified exemptions.--The sale at retail, the
427	rental, the use, the consumption, the distribution, and the
428	storage to be used or consumed in this state of the following
429	are hereby specifically exempt from the tax imposed by this
430	chapter.
431	(1)  EXEMPTIONS; GENERAL GROCERIES.--
432	(a)  Food products for human consumption are exempt from
433	the tax imposed by this chapter.
434	(b)  For the purpose of this chapter, as used in this
435	subsection, the term "food products" means edible commodities,
436	whether processed, cooked, raw, canned, or in any other form,
437	which are generally regarded as food. This includes, but is not
438	limited to, all of the following:
439	1.  Cereals and cereal products, baked goods,
440	oleomargarine, meat and meat products, fish and seafood
441	products, frozen foods and dinners, poultry, eggs and egg
442	products, vegetables and vegetable products, fruit and fruit
443	products, spices, salt, sugar and sugar products, milk and dairy
444	products, and products intended to be mixed with milk.
445	2.  Natural fruit or vegetable juices or their concentrates
446	or reconstituted natural concentrated fruit or vegetable juices,
447	whether frozen or unfrozen, dehydrated, powdered, granulated,
448	sweetened or unsweetened, seasoned with salt or spice, or
449	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
450	unless it is sold in a liquid form.
451	3.  Bakery products sold by bakeries, pastry shops, or like
452	establishments that do not have eating facilities.
453	(c)  The exemption provided by this subsection does not
454	apply:
455	1.  When the food products are sold as meals for
456	consumption on or off the premises of the dealer.
457	2.  When the food products are furnished, prepared, or
458	served for consumption at tables, chairs, or counters or from
459	trays, glasses, dishes, or other tableware, whether provided by
460	the dealer or by a person with whom the dealer contracts to
461	furnish, prepare, or serve food products to others.
462	3.  When the food products are ordinarily sold for
463	immediate consumption on the seller's premises or near a
464	location at which parking facilities are provided primarily for
465	the use of patrons in consuming the products purchased at the
466	location, even though such products are sold on a "take out" or
467	"to go" order and are actually packaged or wrapped and taken
468	from the premises of the dealer.
469	4.  To sandwiches sold ready for immediate consumption on
470	or off the seller's premises.
471	5.  When the food products are sold ready for immediate
472	consumption within a place, the entrance to which is subject to
473	an admission charge.
474	6.  When the food products are sold as hot prepared food
475	products.
476	7.  To soft drinks, which include, but are not limited to,
477	any nonalcoholic beverage, any preparation or beverage commonly
478	referred to as a "soft drink," or any noncarbonated drink made
479	from milk derivatives or tea, when sold in cans or similar
480	containers.
481	8.  To ice cream, frozen yogurt, and similar frozen dairy
482	or nondairy products in cones, small cups, or pints, popsicles,
483	frozen fruit bars, or other novelty items, whether or not sold
484	separately.
485	9.  To food prepared, whether on or off the premises, and
486	sold for immediate consumption. This does not apply to food
487	prepared off the premises and sold in the original sealed
488	container, or the slicing of products into smaller portions.
489	10.  When the food products are sold through a vending
490	machine, pushcart, motor vehicle, or any other form of vehicle.
491	11.  To candy and any similar product regarded as candy or
492	confection, based on its normal use, as indicated on the label
493	or advertising thereof.
494	12.  To bakery products sold by bakeries, pastry shops, or
495	like establishments that have eating facilities, except when
496	sold for consumption off the seller's premises.
497	13.  When food products are served, prepared, or sold in or
498	by restaurants, lunch counters, cafeterias, hotels, taverns, or
499	other like places of business.
500	(d)  As used in this subsection, the term:
501	1.  "For consumption off the seller's premises" means that
502	the food or drink is intended by the customer to be consumed at
503	a place away from the dealer's premises.
504	2.  "For consumption on the seller's premises" means that
505	the food or drink sold may be immediately consumed on the
506	premises where the dealer conducts his or her business. In
507	determining whether an item of food is sold for immediate
508	consumption, there shall be considered the customary consumption
509	practices prevailing at the selling facility.
510	3.  "Premises" shall be construed broadly, and means, but
511	is not limited to, the lobby, aisle, or auditorium of a theater;
512	the seating, aisle, or parking area of an arena, rink, or
513	stadium; or the parking area of a drive-in or outdoor theater.
514	The premises of a caterer with respect to catered meals or
515	beverages shall be the place where such meals or beverages are
516	served.
517	4.  "Hot prepared food products" means those products,
518	items, or components which have been prepared for sale in a
519	heated condition and which are sold at any temperature that is
520	higher than the air temperature of the room or place where they
521	are sold. "Hot prepared food products," for the purposes of this
522	subsection, includes a combination of hot and cold food items or
523	components where a single price has been established for the
524	combination and the food products are sold in such combination,
525	such as a hot meal, a hot specialty dish or serving, or a hot
526	sandwich or hot pizza, including cold components or side items.
527	(e)1.  Food or drinks not exempt under paragraphs (a), (b),
528	(c), and (d) shall be exempt, notwithstanding those paragraphs,
529	when purchased with food coupons or Special Supplemental Food
530	Program for Women, Infants, and Children vouchers issued under
531	authority of federal law.
532	2.  This paragraph is effective only while federal law
533	prohibits a state's participation in the federal food coupon
534	program or Special Supplemental Food Program for Women, Infants,
535	and Children if there is an official determination that state or
536	local sales taxes are collected within that state on purchases
537	of food or drinks with such coupons.
538	3.  This paragraph shall not apply to any food or drinks on
539	which federal law shall permit sales taxes without penalty, such
540	as termination of the state's participation.
541	(f)  The application of the tax on a package that contains
542	exempt food products and taxable nonfood products depends upon
543	the essential character of the complete package.
544	1.  If the taxable items represent more than 25 percent of
545	the cost of the complete package and a single charge is made,
546	the entire sales price of the package is taxable. If the taxable
547	items are separately stated, the separate charge for the taxable
548	items is subject to tax.
549	2.  If the taxable items represent 25 percent or less of
550	the cost of the complete package and a single charge is made,
551	the entire sales price of the package is exempt from tax. The
552	person preparing the package is liable for the tax on the cost
553	of the taxable items going into the complete package. If the
554	taxable items are separately stated, the separate charge is
555	subject to tax.
556	(5)  EXEMPTIONS; ACCOUNT OF USE.--
557	(g)  Building materials used in the rehabilitation of real
558	property located in an enterprise zone.--
559	1.  Building materials used in the rehabilitation of real
560	property located in an enterprise zone shall be exempt from the
561	tax imposed by this chapter upon an affirmative showing to the
562	satisfaction of the department that the items have been used for
563	the rehabilitation of real property located in an enterprise
564	zone. Except as provided in subparagraph 2., this exemption
565	inures to the owner, lessee, or lessor at the time of the
566	rehabilitated real property is rehabilitated, but located in an
567	enterprise zone only through a refund of previously paid taxes.
568	To receive a refund pursuant to this paragraph, the owner,
569	lessee, or lessor of the rehabilitated real property located in
570	an enterprise zone must file an application under oath with the
571	governing body or enterprise zone development agency having
572	jurisdiction over the enterprise zone where the business is
573	located, as applicable. A single application for a refund may be
574	submitted for multiple, contiguous parcels that were part of a
575	single parcel that was divided as part of the rehabilitation of
576	the property. All other requirements of this paragraph apply to
577	each parcel on an individual basis. The application must
578	include, which includes:
579	a.  The name and address of the person claiming the refund.
580	b.  An address and assessment roll parcel number of the
581	rehabilitated real property in an enterprise zone for which a
582	refund of previously paid taxes is being sought.
583	c.  A description of the improvements made to accomplish
584	the rehabilitation of the real property.
585	d.  A copy of a valid the building permit issued by the
586	county or municipal building department for the rehabilitation
587	of the real property.
588	e.  A sworn statement, under the penalty of perjury, from
589	the general contractor licensed in this state with whom the
590	applicant contracted to make the improvements necessary to
591	rehabilitate accomplish the rehabilitation of the real property,
592	which statement lists the building materials used to
593	rehabilitate in the rehabilitation of the real property, the
594	actual cost of the building materials, and the amount of sales
595	tax paid in this state on the building materials. If In the
596	event that a general contractor has not been used, the applicant
597	shall provide this information in a sworn statement, under the
598	penalty of perjury. Copies of the invoices which evidence the
599	purchase of the building materials used in the such
600	rehabilitation and the payment of sales tax on the building
601	materials shall be attached to the sworn statement provided by
602	the general contractor or by the applicant. Unless the actual
603	cost of building materials used in the rehabilitation of real
604	property and the payment of sales taxes due thereon is
605	documented by a general contractor or by the applicant in this
606	manner, the cost of the such building materials shall be an
607	amount equal to 40 percent of the increase in assessed value for
608	ad valorem tax purposes.
609	f.  The identifying number assigned pursuant to s. 290.0065
610	to the enterprise zone in which the rehabilitated real property
611	is located.
612	g.  A certification by the local building code inspector
613	that the improvements necessary to rehabilitate accomplish the
614	rehabilitation of the real property are substantially completed.
615	h.  A statement of whether the business is a small business
616	as defined by s. 288.703(1).
617	i.  If applicable, the name and address of each permanent
618	employee of the business, including, for each employee who is a
619	resident of an enterprise zone, the identifying number assigned
620	pursuant to s. 290.0065 to the enterprise zone in which the
621	employee resides.
622	2.  This exemption inures to a municipality city, county,
623	other governmental unit or agency, or nonprofit community-based
624	organization through a refund of previously paid taxes if the
625	building materials used in the rehabilitation of real property
626	located in an enterprise zone are paid for from the funds of a
627	community development block grant, State Housing Initiatives
628	Partnership Program, or similar grant or loan program. To
629	receive a refund pursuant to this paragraph, a municipality
630	city, county, other governmental unit or agency, or nonprofit
631	community-based organization must file an application that which
632	includes the same information required to be provided in
633	subparagraph 1. by an owner, lessee, or lessor of rehabilitated
634	real property. In addition, the application must include a sworn
635	statement signed by the chief executive officer of the
636	municipality city, county, other governmental unit or agency, or
637	nonprofit community-based organization seeking a refund which
638	states that the building materials for which a refund is sought
639	were funded by paid for from the funds of a community
640	development block grant, State Housing Initiatives Partnership
641	Program, or similar grant or loan program.
642	3.  Within 10 working days after receipt of an application,
643	the governing body or enterprise zone development agency shall
644	review the application to determine if it contains all the
645	information required under pursuant to subparagraph 1. or
646	subparagraph 2. and meets the criteria set out in this
647	paragraph. The governing body or agency shall certify all
648	applications that contain the required information required
649	pursuant to subparagraph 1. or subparagraph 2. and are meet the
650	criteria set out in this paragraph as eligible to receive a
651	refund. If applicable, the governing body or agency shall also
652	certify if 20 percent of the employees of the business are
653	residents of an enterprise zone, excluding temporary and part-
654	time employees. The certification must shall be in writing, and
655	a copy of the certification shall be transmitted to the
656	executive director of the Department of Revenue. The applicant
657	is shall be responsible for forwarding a certified application
658	to the department within the time specified in subparagraph 4.
659	4.  An application for a refund pursuant to this paragraph
660	must be submitted to the department within 6 months after the
661	rehabilitation of the property is deemed to be substantially
662	completed by the local building code inspector or by November 1
663	September 1 after the rehabilitated property is first subject to
664	assessment.
665	5.  Only Not more than one exemption through a refund of
666	previously paid taxes for the rehabilitation of real property is
667	shall be permitted for any single parcel of property unless
668	there is a change in ownership, a new lessor, or a new lessee of
669	the real property. A No refund may not shall be granted pursuant
670	to this paragraph unless the amount to be refunded exceeds $500.
671	A No refund may not granted pursuant to this paragraph shall
672	exceed the lesser of 97 percent of the Florida sales or use tax
673	paid on the cost of the building materials used in the
674	rehabilitation of the real property as determined pursuant to
675	sub-subparagraph 1.e. or $5,000, or, if no less than 20 percent
676	of the employees of the business are residents of an enterprise
677	zone, excluding temporary and part-time employees, the amount of
678	refund may granted pursuant to this paragraph shall not exceed
679	the lesser of 97 percent of the sales tax paid on the cost of
680	the such building materials or $10,000. A refund approved
681	pursuant to this paragraph shall be made within 30 days after of
682	formal approval by the department of the application for the
683	refund. This subparagraph shall apply retroactively to July 1,
684	2005.
685	6.  The department shall adopt rules governing the manner
686	and form of refund applications and may establish guidelines as
687	to the requisites for an affirmative showing of qualification
688	for exemption under this paragraph.
689	7.  The department shall deduct an amount equal to 10
690	percent of each refund granted under the provisions of this
691	paragraph from the amount transferred into the Local Government
692	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
693	for the county area in which the rehabilitated real property is
694	located and shall transfer that amount to the General Revenue
695	Fund.
696	8.  For the purposes of the exemption provided in this
697	paragraph, the term:
698	a.  "Building materials" means tangible personal property
699	which becomes a component part of improvements to real property.
700	b.  "Real property" has the same meaning as provided in s.
701	192.001(12).
702	c.  "Rehabilitation of real property" means the
703	reconstruction, renovation, restoration, rehabilitation,
704	construction, or expansion of improvements to real property.
705	d.  "Substantially completed" has the same meaning as
706	provided in s. 192.042(1).
707	9.  This paragraph expires on the date specified in s.
708	290.016 for the expiration of the Florida Enterprise Zone Act.
709	Section 9.  Effective upon this act becoming a law and
710	operating retroactively to July 1, 2008, paragraph (y) of
711	subsection (8) of section 213.053, Florida Statutes, is amended
712	to read:
713	213.053  Confidentiality and information sharing.--
714	(8)  Notwithstanding any other provision of this section,
715	the department may provide:
716	(y)  Information relative to ss. 212.08(7)(ccc) and 220.192
717	to the Florida Energy and Climate Commission Department of
718	Environmental Protection for use in the conduct of its official
719	business.
720
721	Disclosure of information under this subsection shall be
722	pursuant to a written agreement between the executive director
723	and the agency. Such agencies, governmental or nongovernmental,
724	shall be bound by the same requirements of confidentiality as
725	the Department of Revenue. Breach of confidentiality is a
726	misdemeanor of the first degree, punishable as provided by s.
727	775.082 or s. 775.083.
728	Section 10.  Effective July 1, 2009, subsection (5) and
729	paragraph (d) of subsection (8) of section 213.053, Florida
730	Statutes, are amended, paragraph (z) is added to subsection (8)
731	of that section, and subsection (19) is added to that section,
732	to read:
733	213.053  Confidentiality and information sharing.--
734	(5)  This section does not prohibit Nothing contained in
735	this section shall prevent the department from:
736	(a)  Publishing statistics so classified as to prevent the
737	identification of particular accounts, reports, declarations, or
738	returns; or
739	(b)  Using telephones, electronic mail, facsimile machines,
740	or other electronic means to:
741	1.  Distribute information relating to changes in law, tax
742	rates, or interest rates, or other information that is not
743	specific to a particular taxpayer;
744	2.  Remind taxpayers of due dates;
745	3.  Respond to a taxpayer by electronic mail to an
746	electronic mail address that does not support encryption if the
747	use of that address is authorized by the taxpayer; or
748	4.  Notify taxpayers to contact the department. Disclosing
749	to the Chief Financial Officer the names and addresses of those
750	taxpayers who have claimed an exemption pursuant to former s.
751	199.185(1)(i) or a deduction pursuant to s. 220.63(5).
752	(8)  Notwithstanding any other provision of this section,
753	the department may provide:
754	(d)  Names, addresses, and sales tax registration
755	information, and information relating to s. 213.50 to the
756	Division of Hotels and Restaurants of the Department of Business
757	and Professional Regulation in the conduct of its official
758	duties.
759	(z)  Taxpayer names and identification numbers for the
760	purposes of information-sharing agreements with financial
761	institutions pursuant to s. 213.0532.
762
763	Disclosure of information under this subsection shall be
764	pursuant to a written agreement between the executive director
765	and the agency. Such agencies, governmental or nongovernmental,
766	shall be bound by the same requirements of confidentiality as
767	the Department of Revenue. Breach of confidentiality is a
768	misdemeanor of the first degree, punishable as provided by s.
769	775.082 or s. 775.083.
770	(19)(a)  The department may publish a list of taxpayers
771	against whom it has filed a warrant or judgment lien
772	certificate. The list shall include the name and address of each
773	taxpayer; the amounts and types of delinquent taxes, fees or
774	surcharges, penalties, or interest; and the employer
775	identification number or other taxpayer identification number.
776	(b)  The department shall update the list at least monthly
777	to reflect payments for resolution of deficiencies and to
778	otherwise add or remove taxpayers from the list.
779	(c)  The department may adopt rules to administer this
780	subsection.
781	Section 11.  Effective July 1, 2009, section 213.0532,
782	Florida Statutes, is created to read:
783	213.0532  Information-sharing agreements with financial
784	institutions.--
785	(1)  As used in this section, the term:
786	(a)  "Account" means a demand deposit account, checking or
787	negotiable withdrawal order account, savings account, time
788	deposit account, or money-market mutual fund account.
789	(b)  "Department" means the Department of Revenue.
790	(c)  "Financial institution" means:
791	1.  A depository institution as defined in 12 U.S.C. s.
792	1813(c);
793	2.  An institution-affiliated party as defined in 12 U.S.C.
794	s. 1813(u);
795	3.  A federal credit union or state credit union as defined
796	in 12 U.S.C. s. 1752, including an institution-affiliated party
797	of such a credit union as defined in 12 U.S.C. s. 1786(r); or
798	4.  A benefit association, insurance company, safe-deposit
799	company, money-market mutual fund, or similar entity authorized
800	to do business in this state.
801	(d)  "Obligor" means any person against whose property the
802	department has filed a warrant or judgment lien certificate.
803	(e)  "Person" has the same meaning as in s. 212.02.
804	(2)  The department shall request information and
805	assistance from a financial institution as necessary to enforce
806	the tax laws of the state. Pursuant to this subsection,
807	financial institutions doing business in the state shall enter
808	into agreements with the department to develop and operate a
809	data match system, using an automated data exchange to the
810	maximum extent feasible, in which the financial institution must
811	provide, to the extent allowable by law, for each calendar
812	quarter the name, record address, social security number or
813	other taxpayer identification number, average daily account
814	balance, and other identifying information for:
815	(a)  Each obligor who maintains an account at the financial
816	institution as identified to the institution by the department
817	by name and social security number or other taxpayer
818	identification number; or
819	(b)  At the financial institution's option, each person who
820	maintains an account at the institution.
821	(3)  The department may use the information received
822	pursuant to this section only for the purpose of enforcing the
823	collection of taxes and fees administered by the department.
824	(4)  The department shall, to the extent possible and in
825	compliance with state and federal law, administer this section
826	in conjunction with s. 409.25657 in order to avoid duplication
827	and reduce the burden on financial institutions.
828	(5)  The department shall pay a reasonable fee to the
829	financial institution for conducting the data match provided for
830	in this section, which may not exceed actual costs incurred by
831	the financial institution.
832	(6)  A financial institution is not required to provide
833	notice to its customers and is not liable to any person for:
834	(a)  Disclosing to the department any information required
835	under this section.
836	(b)  Encumbering or surrendering any assets held by the
837	financial institution in response to a notice of lien, freeze,
838	or levy issued by the department.
839	(c)  Disclosing any information in connection with a data
840	match.
841	(d)  Taking any other action in good faith to comply with
842	the requirements of this section.
843	(7)  Any financial records obtained pursuant to this
844	section may be disclosed only for the purpose of, and to the
845	extent necessary, to administer and enforce the tax laws of this
846	state.
847	(8)  The department may institute civil proceedings against
848	financial institutions, as necessary, to enforce the provisions
849	of this section.
850	(9)  The department may adopt rules to establish the
851	procedures and requirements for conducting automated data
852	matches with financial institutions pursuant to this section.
853	Section 12.  Effective July 1, 2009, section 213.25,
854	Florida Statutes, is amended to read:
855	213.25  Refunds; credits; right of setoff.--If In any
856	instance that a taxpayer has a tax refund or tax credit is due
857	to a taxpayer for an overpayment of taxes assessed under any of
858	the chapters specified in s. 72.011(1), the department may
859	reduce the such refund or credit to the extent of any billings
860	not subject to protest under s. 213.21 or chapter 443 for the
861	same or any other tax owed by the same taxpayer.
862	Section 13.  Effective July 1, 2009, section 213.50,
863	Florida Statutes, is amended to read:
864	213.50  Failure to comply; revocation of corporate charter
865	or hotel or restaurant license; refusal to reinstate charter or
866	hotel or restaurant license.--
867	(1)  Any corporation of this state which has an outstanding
868	tax warrant that has existed for more than 3 consecutive months
869	is subject to the revocation of its charter as provided in s.
870	607.1420.
871	(2)  A request for reinstatement of a corporate charter may
872	not be granted by the Division of Corporations of the Department
873	of State if an outstanding tax warrant has existed for that
874	corporation for more than 3 consecutive months.
875	(3)  The Department of Business and Professional Regulation
876	may revoke the hotel or restaurant license of a licenseholder if
877	a tax warrant has been outstanding against the licenseholder for
878	more than 3 months.
879	(4)  The Department of Business and Professional Regulation
880	may deny an application to renew the hotel or restaurant license
881	of a licenseholder if a tax warrant has been outstanding against
882	the licenseholder for more than 3 months.
883	Section 14.  Effective July 1, 2009, subsection (8) of
884	section 213.67, Florida Statutes, is amended to read:
885	213.67  Garnishment.--
886	(8)  An action may not be brought to contest a notice of
887	intent to levy under chapter 120 or in circuit court if the
888	petition is postmarked or the action is filed more, later than
889	21 days after the date of receipt of the notice of intent to
890	levy.
891	Section 15.  Section 213.758, Florida Statutes, is created
892	to read:
893	213.758  Transfer of tax liabilities.--
894	(1)  As used in this section, the term:
895	(a)  "Involuntary transfer" means a transfer of a business
896	or stock of goods made without the consent of the transferor,
897	including, but not limited to, a:
898	1.  Transfer that occurs due to the foreclosure of a
899	security interest issued to a person who is not an insider as
900	defined by s. 726.102;
901	2.  Transfer that results from eminent domain and
902	condemnation actions;
903	3.  Transfer pursuant to chapter 61, chapter 702, or the
904	United States Bankruptcy Code;
905	4.  Transfer to a financial institution, as defined in s.
906	655.005, if the transfer is made to satisfy the transferor's
907	debt to the financial institution; or
908	5.  Transfer to a third party to the extent that the
909	proceeds are used to satisfy the transferor's indebtedness to a
910	financial institution as defined in s. 655.005. If the third
911	party receives assets worth more than the indebtedness, the
912	transfer of the excess may not be deemed an involuntary
913	transfer.
914	(b)  "Transfer" means every mode, direct or indirect, with
915	or without consideration, of disposing of or parting with a
916	business or stock of goods, and includes, but is not limited to,
917	assigning, conveying, demising, gifting, granting, or selling.
918	(2)  A taxpayer who is liable for any tax, interest,
919	penalty, surcharge, or fee administered by the department in
920	accordance with chapter 443 or s. 72.011(1), excluding corporate
921	income tax, and who quits a business without the benefit of a
922	purchaser, successor, or assignee, or without transferring the
923	business or stock of goods to a transferee, must file a final
924	return and make full payment within 15 days after quitting the
925	business. A taxpayer who fails to file a final return and make
926	payment may not engage in any business in the state until the
927	final return has been filed and the all tax, interest, or
928	penalties due have been paid. The Department of Legal Affairs
929	may seek an injunction at the request of the department to
930	prevent further business activity until such tax, interest, or
931	penalties are paid. A temporary injunction enjoining further
932	business activity may be granted by a court without notice.
933	(3)  A taxpayer who is liable for taxes, interest, or
934	penalties levied under chapter 443 or any of the chapters
935	specified in s. 213.05, excluding corporate income tax, who
936	transfers the taxpayer's business or stock of goods, must file a
937	final return and make full payment within 15 days after the date
938	of transfer.
939	(4)(a)  A transferee, or a group of transferees acting in
940	concert, of more than 50 percent of a business or stock of goods
941	is liable for any tax, interest, or penalties owed by the
942	transferor unless:
943	1.  The transferor provides a receipt or certificate from
944	the department to the transferee showing that the transferor is
945	not liable for taxes, interest, or penalties from the operation
946	of the business; and
947	2.  The department finds that the transferor is not liable
948	for taxes, interest, or penalties after an audit of the
949	transferor's books and records. The audit may be requested by
950	the transferee or the transferor. The department may charge a
951	fee for the cost of the audit if it has not issued a notice of
952	intent to audit by the time the request for the audit is
953	received.
954	(b)  A transferee may withhold a portion of the
955	consideration for a business or stock of goods to pay the taxes,
956	interest, or penalties owed to the state from the operation of
957	the business. The transferee shall pay the withheld
958	consideration to the state within 30 days after the date of the
959	transfer. If the consideration withheld is less than the
960	transferor's liability, the transferor remains liable for the
961	deficiency.
962	(c)  A transferee who acquires the business or stock of
963	goods and fails to pay the taxes, interest, or penalties due,
964	may not engage in any business in the state until the taxes,
965	interest, or penalties are paid. The Department of Legal Affairs
966	may seek an injunction at the request of the department to
967	prevent further business activity until such tax, interest, or
968	penalties are paid. A temporary injunction enjoining further
969	business activity may be granted by a court without notice.
970	(5)  The transferee, or transferees acting in concert, of
971	more than 50 percent of a business or stock of goods are jointly
972	and severally liable with the transferor for the payment of the
973	taxes, interest, or penalties owed to the state from the
974	operation of the business by the transferor.
975	(6)  The maximum liability of a transferee pursuant to this
976	section is equal to the fair market value of the property
977	transferred or the total purchase price, whichever is greater.
978	(7)  After notice by the department of transferee liability
979	under this section, the transferee has 60 days within which to
980	file an action as provided in chapter 72.
981	(8)  This section does not impose liability on a transferee
982	of a business or stock of goods pursuant to an involuntary
983	transfer.
984	(9)  The department may adopt rules necessary to administer
985	and enforce this section.
986	Section 16.  Effective upon this act becoming a law and
987	operating retroactively to July 1, 2008, subsections (4) and (5)
988	of section 220.192, Florida Statutes, are amended to read:
989	220.192  Renewable energy technologies investment tax
990	credit.--
991	(4)  TAXPAYER APPLICATION PROCESS.--To claim a credit under
992	this section, each taxpayer must apply to the Florida Energy and
993	Climate Commission Department of Environmental Protection for an
994	allocation of each type of annual credit by the date established
995	by the Florida Energy and Climate Commission Department of
996	Environmental Protection. The application form may be
997	established by the Florida Energy and Climate Commission. The
998	form must Department of Environmental Protection and shall
999	include an affidavit from each taxpayer certifying that all
1000	information contained in the application, including all records
1001	of eligible costs claimed as the basis for the tax credit, are
1002	true and correct. Approval of the credits under this section
1003	shall be accomplished on a first-come, first-served basis, based
1004	upon the date complete applications are received by the Florida
1005	Energy and Climate Commission Department of Environmental
1006	Protection. A taxpayer shall submit only one complete
1007	application based upon eligible costs incurred within a
1008	particular state fiscal year. Incomplete placeholder
1009	applications will not be accepted and will not secure a place in
1010	the first-come, first-served application line. If a taxpayer
1011	does not receive a tax credit allocation due to the exhaustion
1012	of the annual tax credit authorizations, then such taxpayer may
1013	reapply in the following year for those eligible costs and will
1014	have priority over other applicants for the allocation of
1015	credits.
1016	(5)  ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF
1017	CREDITS.--
1018	(a)  In addition to its existing audit and investigation
1019	authority, the Department of Revenue may perform any additional
1020	financial and technical audits and investigations, including
1021	examining the accounts, books, and records of the tax credit
1022	applicant, which that are necessary to verify the eligible costs
1023	included in the tax credit return and to ensure compliance with
1024	this section. The Florida Energy and Climate Commission
1025	Department of Environmental Protection shall provide technical
1026	assistance when requested by the Department of Revenue on any
1027	technical audits or examinations performed pursuant to this
1028	section.
1029	(b)  It is grounds for forfeiture of previously claimed and
1030	received tax credits if the Department of Revenue determines, as
1031	a result of either an audit or examination or from information
1032	received from the Florida Energy and Climate Commission
1033	Department of Environmental Protection, that a taxpayer received
1034	tax credits pursuant to this section to which the taxpayer was
1035	not entitled. The taxpayer is responsible for returning
1036	forfeited tax credits to the Department of Revenue, and such
1037	funds shall be paid into the General Revenue Fund of the state.
1038	(c)  The Florida Energy and Climate Commission Department
1039	of Environmental Protection may revoke or modify any written
1040	decision granting eligibility for tax credits under this section
1041	if it is discovered that the tax credit applicant submitted any
1042	false statement, representation, or certification in any
1043	application, record, report, plan, or other document filed in an
1044	attempt to receive tax credits under this section. The Florida
1045	Energy and Climate Commission Department of Environmental
1046	Protection shall immediately notify the Department of Revenue of
1047	any revoked or modified orders affecting previously granted tax
1048	credits. Additionally, the taxpayer must notify the Department
1049	of Revenue of any change in its tax credit claimed.
1050	(d)  The taxpayer shall file with the Department of Revenue
1051	an amended return or such other report as the Department of
1052	Revenue prescribes by rule and shall pay any required tax and
1053	interest within 60 days after the taxpayer receives notification
1054	from the Florida Energy and Climate Commission Department of
1055	Environmental Protection that previously approved tax credits
1056	have been revoked or modified. If the revocation or modification
1057	order is contested, the taxpayer shall file an amended return or
1058	other report as provided in this paragraph within 60 days after
1059	a final order is issued following proceedings.
1060	(e)  A notice of deficiency may be issued by the Department
1061	of Revenue at any time within 3 years after the taxpayer
1062	receives formal notification from the Florida Energy and Climate
1063	Commission Department of Environmental Protection that
1064	previously approved tax credits have been revoked or modified.
1065	If a taxpayer fails to notify the Department of Revenue of any
1066	changes to its tax credit claimed, a notice of deficiency may be
1067	issued at any time.
1068	Section 17.  Effective July 1, 2009, paragraph (c) of
1069	subsection (1) of section 336.021, Florida Statutes, is amended
1070	to read:
1071	336.021  County transportation system; levy of ninth-cent
1072	fuel tax on motor fuel and diesel fuel.--
1073	(1)
1074	(c)  Local option taxes collected on sales or use of diesel
1075	fuel in this state shall be distributed in the following manner:
1076	1.  The fiscal year of July 1, 1995, through June 30, 1996,
1077	shall be the base year for all distributions.
1078	2.  Each year the tax collected, less the service and
1079	administrative charges enumerated in s. 215.20 and the
1080	allowances allowed under s. 206.91, on the number of gallons
1081	reported, up to the total number of gallons reported in the base
1082	year, shall be distributed to each county using the distribution
1083	percentage calculated for the base year.
1084	3.  After the distribution of taxes pursuant to
1085	subparagraph 4. 2., additional taxes available for distribution
1086	shall first be distributed pursuant to this subparagraph. A
1087	distribution shall be made to each county in which a qualified
1088	new retail station is located. A qualified new retail station is
1089	a retail station that began operation after June 30, 1996, and
1090	that has sales of diesel fuel exceeding 50 percent of the sales
1091	of diesel fuel reported in the county in which it is located
1092	during the 1995-1996 state fiscal year. The determination of
1093	whether a new retail station is qualified shall be based on the
1094	total gallons of diesel fuel sold at the station during each
1095	full month of operation during the 12-month period ending
1096	January 31, divided by the number of full months of operation
1097	during those 12 months, and the result multiplied by 12. The
1098	amount distributed pursuant to this subparagraph to each county
1099	in which a qualified new retail station is located shall equal
1100	the local option taxes due on the gallons of diesel fuel sold by
1101	the new retail station during the year ending January 31, less
1102	the service charges enumerated in s. 215.20 and the dealer
1103	allowance provided for by s. 206.91. Gallons of diesel fuel sold
1104	at the qualified new retail station shall be certified to the
1105	department by the county requesting the additional distribution
1106	by June 15, 1997, and by March 1 in each subsequent year. The
1107	certification shall include the beginning inventory, fuel
1108	purchases and sales, and the ending inventory for the new retail
1109	station for each month of operation during the year, the
1110	original purchase invoices for the period, and any other
1111	information the department deems reasonable and necessary to
1112	establish the certified gallons. The department may review and
1113	audit the retail dealer's records provided to a county to
1114	establish the gallons sold by the new retail station.
1115	Notwithstanding the provisions of this subparagraph, when more
1116	than one county qualifies for a distribution pursuant to this
1117	subparagraph and the requested distributions exceed the total
1118	taxes available for distribution, each county shall receive a
1119	prorated share of the moneys available for distribution.
1120	4.  After the distribution of taxes pursuant to
1121	subparagraph 2. 3., all additional taxes available for
1122	distribution, except the taxes described in subparagraph 3.,
1123	shall be distributed based on vehicular diesel fuel storage
1124	capacities in each county pursuant to this subparagraph. The
1125	total vehicular diesel fuel storage capacity shall be
1126	established for each fiscal year based on the registration of
1127	facilities with the Department of Environmental Protection as
1128	required by s. 376.303 for the following facility types: retail
1129	stations, fuel user/nonretail, state government, local
1130	government, and county government. Each county shall receive a
1131	share of the total taxes available for distribution pursuant to
1132	this subparagraph equal to a fraction, the numerator of which is
1133	the storage capacity located within the county for vehicular
1134	diesel fuel in the facility types listed in this subparagraph
1135	and the denominator of which is the total statewide storage
1136	capacity for vehicular diesel fuel in those facility types. The
1137	vehicular diesel fuel storage capacity for each county and
1138	facility type shall be that established by the Department of
1139	Environmental Protection by June 1, 1997, for the 1996-1997
1140	fiscal year, and by January 31 for each succeeding fiscal year.
1141	The storage capacities so established shall be final. The
1142	storage capacity for any new retail station for which a county
1143	receives a distribution pursuant to subparagraph 3. shall not be
1144	included in the calculations pursuant to this subparagraph.
1145	Section 18.  Subsection (20) of section 443.036, Florida
1146	Statutes, is amended to read:
1147	443.036  Definitions.--As used in this chapter, the term:
1148	(20)  "Employing unit" means an individual or type of
1149	organization, including a partnership, limited liability
1150	company, association, trust, estate, joint-stock company,
1151	insurance company, or corporation, whether domestic or foreign;
1152	the receiver, trustee in bankruptcy, trustee, or successor of
1153	any of the foregoing; or the legal representative of a deceased
1154	person, which has or had in its employ one or more individuals
1155	performing services for it within this state.
1156	(a)  Each individual employed to perform or to assist in
1157	performing the work of any agent or employee of an employing
1158	unit is deemed to be employed by the employing unit for the
1159	purposes of this chapter, regardless of whether the individual
1160	was hired or paid directly by the employing unit or by an agent
1161	or employee of the employing unit, if the employing unit had
1162	actual or constructive knowledge of the work.
1163	(b)  Each individual performing services in this state for
1164	an employing unit maintaining at least two separate
1165	establishments in this state is deemed to be performing services
1166	for a single employing unit for the purposes of this chapter.
1167	(c)  A person who is an officer of a corporation, or a
1168	member of a limited liability company classified as a
1169	corporation for federal income tax purposes, and who performs
1170	services for the corporation or limited liability company in
1171	this state, regardless of whether those services are continuous,
1172	is deemed an employee of the corporation or the limited
1173	liability company during all of each week of his or her tenure
1174	of office, regardless of whether he or she is compensated for
1175	those services. Services are presumed to be rendered for the
1176	corporation in cases in which the officer is compensated by
1177	means other than dividends upon shares of stock of the
1178	corporation owned by him or her.
1179	(d)  A limited liability company shall be treated as having
1180	the same status as it is classified for federal income tax
1181	purposes. However, a single-member limited liability company
1182	shall be treated as the employer.
1183	Section 19.  Paragraph (b) of subsection (2) of section
1184	443.1215, Florida Statutes, is amended to read:
1185	443.1215  Employers.--
1186	(2)
1187	(b)  In determining whether an employing unit for which
1188	service, other than agricultural labor, is also performed is an
1189	employer under paragraph (1)(a), paragraph (1)(b), paragraph
1190	(1)(c), or subparagraph (1)(d)2., the wages earned or the
1191	employment of an employee performing service in agricultural
1192	labor may not be taken into account. If an employing unit is
1193	determined to be an employer of agricultural labor, the
1194	employing unit is considered an employer for purposes of
1195	paragraph (1)(a) subsection (1).
1196	Section 20.  Subsection (2) of section 443.1316, Florida
1197	Statutes, is amended to read:
1198	443.1316  Unemployment tax collection services; interagency
1199	agreement.--
1200	(2)(a)  The Department of Revenue is considered to be
1201	administering a revenue law of this state when the department
1202	implements this chapter, or otherwise provides unemployment tax
1203	collection services, under contract with the Agency for
1204	Workforce Innovation through the interagency agreement.
1205	(b)  Sections 213.015(1)-(3), (5)-(7), (9)-(19), and (21);
1206	213.018; 213.025; 213.051; 213.053; 213.0532; 213.0535; 213.055;
1207	213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1208	213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37;
1209	213.50; 213.67; 213.69; 213.691; 213.692; 213.73; 213.733;
1210	213.74; and 213.757; and 213.758 apply to the collection of
1211	unemployment contributions and reimbursements by the Department
1212	of Revenue unless prohibited by federal law.
1213	Section 21.  Section 443.141, Florida Statutes, is amended
1214	to read:
1215	443.141  Collection of contributions and reimbursements.--
1216	(1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1217	ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--
1218	(a)  Interest.--Contributions or reimbursements unpaid on
1219	the date due shall bear interest at the rate of 1 percent per
1220	month from and after that date until payment plus accrued
1221	interest is received by the tax collection service provider,
1222	unless the service provider finds that the employing unit has or
1223	had good reason for failure to pay the contributions or
1224	reimbursements when due. Interest collected under this
1225	subsection must be paid into the Special Employment Security
1226	Administration Trust Fund.
1227	(b)  Penalty for delinquent, erroneous, incomplete, or
1228	insufficient reports.--
1229	1.  An employing unit that fails to file any report
1230	required by the Agency for Workforce Innovation or its tax
1231	collection service provider, in accordance with rules for
1232	administering this chapter, shall pay to the tax collection
1233	service provider for each delinquent report the sum of $25 for
1234	each 30 days or fraction thereof that the employing unit is
1235	delinquent, unless the agency or its service provider, whichever
1236	required the report, finds that the employing unit has or had
1237	good reason for failure to file the report. The agency or its
1238	service provider may assess penalties only through the date of
1239	the issuance of the final assessment notice. However, additional
1240	penalties accrue if the delinquent report is subsequently filed.
1241	2.a.  An employing unit that files an erroneous,
1242	incomplete, or insufficient report with the Agency for Workforce
1243	Innovation or its tax collection service provider, shall pay a
1244	penalty. The amount of the penalty is $50 or 10 percent of any
1245	tax due, whichever is greater, but no more than $300 per report.
1246	The penalty shall be added to any tax, penalty, or interest
1247	otherwise due.
1248	b.  The agency or its tax collection service provider shall
1249	waive the penalty if the employing unit files an accurate,
1250	complete, and sufficient report within 30 days after a penalty
1251	notice is issued to the employing unit. The penalty may not be
1252	waived more than one time during a 12-month period.
1253	c.  As used in this subsection, the term "erroneous,
1254	incomplete, or insufficient report" means a report so lacking in
1255	information, completeness, or arrangement that the report cannot
1256	be readily understood, verified, or reviewed. Such reports
1257	include, but are not limited to, reports having missing wage or
1258	employee information, missing or incorrect social security
1259	numbers, or illegible entries; reports submitted in a format
1260	that is not approved by the agency or its tax collection service
1261	provider; and reports showing gross wages that do not equal the
1262	total of the wages of each employee. However, the term does not
1263	include a report that merely contains inaccurate data that was
1264	supplied to the employer by the employee, if the employer was
1265	unaware of the inaccuracy.
1266	3.2.  Sums collected as Penalties imposed pursuant to this
1267	paragraph shall under subparagraph 1. must be deposited in the
1268	Special Employment Security Administration Trust Fund.
1269	4.3.  The penalty and interest for a delinquent, erroneous,
1270	incomplete, or insufficient report may be waived if when the
1271	penalty or interest is inequitable. The provisions of s.
1272	213.24(1) apply to any penalty or interest that is imposed under
1273	this section.
1274	5.  The Agency for Workforce Innovation and the state
1275	agency providing unemployment tax collection services may adopt
1276	rules to administer this subsection.
1277	(c)  Application of partial payments.--If When a
1278	delinquency exists in the employment record of an employer not
1279	in bankruptcy, a partial payment less than the total delinquency
1280	amount shall be applied to the employment record as the payor
1281	directs. In the absence of specific direction, the partial
1282	payment shall be applied to the payor's employment record as
1283	prescribed in the rules of the Agency for Workforce Innovation
1284	or the state agency providing tax collection services.
1285	(2)  REPORTS, CONTRIBUTIONS, APPEALS.--
1286	(a)  Failure to make reports and pay contributions.--If an
1287	employing unit determined by the tax collection service provider
1288	to be an employer subject to this chapter fails to make and file
1289	any report as and when required by this chapter or by any rule
1290	of the Agency for Workforce Innovation or the state agency
1291	providing tax collection services, for the purpose of
1292	determining the amount of contributions due by the employer
1293	under this chapter, or if any filed report is found by the
1294	service provider to be incorrect or insufficient, and the
1295	employer, after being notified in writing by the service
1296	provider to file the report, or a corrected or sufficient
1297	report, as applicable, fails to file the report within 15 days
1298	after the date of the mailing of the notice, the tax collection
1299	service provider may:
1300	1.  Determine the amount of contributions due from the
1301	employer based on the information readily available to it, which
1302	determination is deemed to be prima facie correct;
1303	2.  Assess the employer the amount of contributions
1304	determined to be due; and
1305	3.  Immediately notify the employer by mail of the
1306	determination and assessment including penalties as provided in
1307	this chapter, if any, added and assessed, and demand payment
1308	together with interest on the amount of contributions from the
1309	date that amount was due and payable.
1310	(b)  Hearings.--The determination and assessment are final
1311	15 days after the date the assessment is mailed unless the
1312	employer files with the tax collection service provider within
1313	the 15 days a written protest and petition for hearing
1314	specifying the objections thereto. The tax collection service
1315	provider shall promptly review each petition and may reconsider
1316	its determination and assessment in order to resolve the
1317	petitioner's objections. The tax collection service provider
1318	shall forward each petition remaining unresolved to the Agency
1319	for Workforce Innovation for a hearing on the objections. Upon
1320	receipt of a petition, the Agency for Workforce Innovation shall
1321	schedule a hearing and notify the petitioner of the time and
1322	place of the hearing. The Agency for Workforce Innovation may
1323	appoint special deputies to conduct hearings and to submit their
1324	findings together with a transcript of the proceedings before
1325	them and their recommendations to the agency for its final
1326	order. Special deputies are subject to the prohibition against
1327	ex parte communications in s. 120.66. At any hearing conducted
1328	by the Agency for Workforce Innovation or its special deputy,
1329	evidence may be offered to support the determination and
1330	assessment or to prove it is incorrect. In order to prevail,
1331	however, the petitioner must either prove that the determination
1332	and assessment are incorrect or file full and complete corrected
1333	reports. Evidence may also be submitted at the hearing to rebut
1334	the determination by the tax collection service provider that
1335	the petitioner is an employer under this chapter. Upon evidence
1336	taken before it or upon the transcript submitted to it with the
1337	findings and recommendation of its special deputy, the Agency
1338	for Workforce Innovation shall either set aside the tax
1339	collection service provider's determination that the petitioner
1340	is an employer under this chapter or reaffirm the determination.
1341	The amounts assessed under the final order, together with
1342	interest and penalties, must be paid within 15 days after notice
1343	of the final order is mailed to the employer, unless judicial
1344	review is instituted in a case of status determination. Amounts
1345	due when the status of the employer is in dispute are payable
1346	within 15 days after the entry of an order by the court
1347	affirming the determination. However, any determination that an
1348	employing unit is not an employer under this chapter does not
1349	affect the benefit rights of any individual as determined by an
1350	appeals referee or the commission unless:
1351	1.  The individual is made a party to the proceedings
1352	before the special deputy; or
1353	2.  The decision of the appeals referee or the commission
1354	has not become final or the employing unit and the Agency for
1355	Workforce Innovation were not made parties to the proceedings
1356	before the appeals referee or the commission.
1357	(c)  Appeals.--The Agency for Workforce Innovation and the
1358	state agency providing unemployment tax collection services
1359	shall adopt rules prescribing the procedures for an employing
1360	unit determined to be an employer to file an appeal and be
1361	afforded an opportunity for a hearing on the determination.
1362	Pending a hearing, the employing unit must file reports and pay
1363	contributions in accordance with s. 443.131.
1364	(3)  COLLECTION PROCEEDINGS.--
1365	(a)  Lien for payment of contributions or reimbursements.--
1366	1.  There is created A lien exists in favor of the tax
1367	collection service provider upon all the property, both real and
1368	personal, of any employer liable for payment of any contribution
1369	or reimbursement levied and imposed under this chapter for the
1370	amount of the contributions or reimbursements due, together with
1371	any interest, costs, and penalties. If any contribution or
1372	reimbursement imposed under this chapter or any portion of that
1373	contribution, reimbursement, interest, or penalty is not paid
1374	within 60 days after becoming delinquent, the tax collection
1375	service provider may file subsequently issue a notice of lien
1376	that may be filed in the office of the clerk of the circuit
1377	court of any county in which the delinquent employer owns
1378	property or has conducted business. The notice of lien must
1379	include the periods for which the contributions, reimbursements,
1380	interest, or penalties are demanded and the amounts due. A copy
1381	of the notice of lien must be mailed to the employer at the
1382	employer's her or his last known address. The notice of lien may
1383	not be filed issued and recorded until 15 days after the date
1384	the assessment becomes final under subsection (2). Upon filing
1385	presentation of the notice of lien, the clerk of the circuit
1386	court shall record the notice of lien it in a book maintained
1387	for that purpose, and the amount of the notice of lien, together
1388	with the cost of recording and interest accruing upon the amount
1389	of the contribution or reimbursement, becomes a lien upon the
1390	title to and interest, whether legal or equitable, in any real
1391	property, chattels real, or personal property of the employer
1392	against whom the notice of lien is issued, in the same manner as
1393	a judgment of the circuit court docketed in the office of the
1394	circuit court clerk, with execution issued to the sheriff for
1395	levy. This lien is prior, preferred, and superior to all
1396	mortgages or other liens filed, recorded, or acquired after the
1397	notice of lien is filed. Upon the payment of the amounts due, or
1398	upon determination by the tax collection service provider that
1399	the notice of lien was erroneously issued, the lien is satisfied
1400	when the service provider acknowledges in writing that the lien
1401	is fully satisfied. A lien's satisfaction does not need to be
1402	acknowledged before any notary or other public officer, and the
1403	signature of the director of the tax collection service provider
1404	or his or her designee is conclusive evidence of the
1405	satisfaction of the lien, which satisfaction shall be recorded
1406	by the clerk of the circuit court who receives the fees for
1407	those services.
1408	2.  The tax collection service provider may subsequently
1409	issue a warrant directed to any sheriff in this state,
1410	commanding him or her to levy upon and sell any real or personal
1411	property of the employer liable for any amount under this
1412	chapter within his or her jurisdiction, for payment, with the
1413	added penalties and interest and the costs of executing the
1414	warrant, together with the costs of the clerk of the circuit
1415	court in recording and docketing the notice of lien, and to
1416	return the warrant to the service provider with payment. The
1417	warrant may only be issued and enforced for all amounts due to
1418	the tax collection service provider on the date the warrant is
1419	issued, together with interest accruing on the contribution or
1420	reimbursement due from the employer to the date of payment at
1421	the rate provided in this section. In the event of sale of any
1422	assets of the employer, however, priorities under the warrant
1423	shall be determined in accordance with the priority established
1424	by any notices of lien filed by the tax collection service
1425	provider and recorded by the clerk of the circuit court. The
1426	sheriff shall execute the warrant in the same manner prescribed
1427	by law for executions issued by the clerk of the circuit court
1428	for judgments of the circuit court. The sheriff is entitled to
1429	the same fees for executing the warrant as for a writ of
1430	execution out of the circuit court, and these fees must be
1431	collected in the same manner.
1432	3.  The lien expires 10 years after the filing of a notice
1433	of lien with the clerk of court. An action to collect amounts
1434	due under this chapter may not be commenced after the expiration
1435	of the lien securing the payment of the amounts owed.
1436	(b)  Injunctive procedures to contest warrants after
1437	issuance.--An injunction or restraining order to stay the
1438	execution of a warrant may not be issued until a motion is
1439	filed; reasonable notice of a hearing on the motion for the
1440	injunction is served on the tax collection service provider; and
1441	the party seeking the injunction either pays into the custody of
1442	the court the full amount of contributions, reimbursements,
1443	interests, costs, and penalties claimed in the warrant or enters
1444	into and files with the court a bond with two or more good and
1445	sufficient sureties approved by the court in a sum at least
1446	twice the amount of the contributions, reimbursements,
1447	interests, costs, and penalties, payable to the tax collection
1448	service provider. The bond must also be conditioned to pay the
1449	amount of the warrant, interest, and any damages resulting from
1450	the wrongful issuing of the injunction, if the injunction is
1451	dissolved, or the motion for the injunction is dismissed. Only
1452	one surety is required when the bond is executed by a lawfully
1453	authorized surety company.
1454	(c)  Attachment and garnishment.--Upon the filing of notice
1455	of lien as provided in subparagraph (a)1., the tax collection
1456	service provider is entitled to remedy by attachment or
1457	garnishment as provided in chapters 76 and 77, as for a debt
1458	due. Upon application by the tax collection service provider,
1459	these writs shall be issued by the clerk of the circuit court as
1460	upon a judgment of the circuit court duly docketed and recorded.
1461	These writs shall be returnable to the circuit court. A bond may
1462	not be required of the tax collection service provider as a
1463	condition required for the issuance of these writs of attachment
1464	or garnishment. Issues raised under proceedings by attachment or
1465	garnishment shall be tried by the circuit court in the same
1466	manner as a judgment under chapters 76 and 77. Further, the
1467	notice of lien filed by the tax collection service provider is
1468	valid for purposes of all remedies under this chapter until
1469	satisfied under this chapter, and revival by scire facias or
1470	other proceedings are not necessary before pursuing any remedy
1471	authorized by law. Proceedings authorized upon a judgment of the
1472	circuit court do not make the lien a judgment of the circuit
1473	court upon a debt for any purpose other than as are specifically
1474	provided by law as procedural remedies.
1475	(d)  Third-party claims.--Upon any levy made by the sheriff
1476	under a writ of attachment or garnishment as provided in
1477	paragraph (c), the circuit court shall try third-party claims to
1478	property involved as upon a judgment thereof and all proceedings
1479	authorized on third-party claims in ss. 56.16, 56.20, 76.21, and
1480	77.16 shall apply.
1481	(e)  Proceedings supplementary to execution.--At any time
1482	after a warrant provided for in subparagraph (a)2. is returned
1483	unsatisfied by any sheriff of this state, the tax collection
1484	service provider may file an affidavit in the circuit court
1485	affirming the warrant was returned unsatisfied and remains valid
1486	and outstanding. The affidavit must also state the residence of
1487	the party or parties against whom the warrant is issued. The tax
1488	collection service provider is subsequently entitled to have
1489	other and further proceedings in the circuit court as upon a
1490	judgment thereof as provided in s. 56.29.
1491	(f)  Reproductions.--In any proceedings in any court under
1492	this chapter, reproductions of the original records of the
1493	Agency for Workforce Innovation, its tax collection service
1494	provider, the former Department of Labor and Employment
1495	Security, or the commission, including, but not limited to,
1496	photocopies or microfilm, are primary evidence in lieu of the
1497	original records or of the documents that were transcribed into
1498	those records.
1499	(g)  Jeopardy assessment and warrant.--If the tax
1500	collection service provider reasonably believes that the
1501	collection of contributions or reimbursements from an employer
1502	will be jeopardized by delay, the service provider may assess
1503	the contributions or reimbursements immediately, together with
1504	interest or penalties when due, regardless of whether the
1505	contributions or reimbursements accrued are due, and may
1506	immediately issue a notice of lien and jeopardy warrant upon
1507	which proceedings may be conducted as provided in this section
1508	for notice of lien and warrant of the service provider. Within
1509	15 days after mailing the notice of lien by registered mail, the
1510	employer may protest the issuance of the lien in the same manner
1511	provided in paragraph (2)(a). The protest does not operate as a
1512	supersedeas or stay of enforcement unless the employer files
1513	with the sheriff seeking to enforce the warrant a good and
1514	sufficient surety bond in twice the amount demanded by the
1515	notice of lien or warrant. The bond must be conditioned upon
1516	payment of the amount subsequently found to be due from the
1517	employer to the tax collection service provider in the final
1518	order of the Agency for Workforce Innovation upon protest of
1519	assessment. The jeopardy warrant and notice of lien are
1520	satisfied in the manner provided in this section upon payment of
1521	the amount finally determined to be due from the employer. If
1522	enforcement of the jeopardy warrant is not superseded as
1523	provided in this section, the employer is entitled to a refund
1524	from the fund of all amounts paid as contributions or
1525	reimbursements in excess of the amount finally determined to be
1526	due by the employer upon application being made as provided in
1527	this chapter.
1528	(4)  MISCELLANEOUS PROVISIONS FOR COLLECTION OF
1529	CONTRIBUTIONS AND REIMBURSEMENTS.--
1530	(a)  In addition to all other remedies and proceedings
1531	authorized by this chapter for the collection of contributions
1532	and reimbursements, a right of action by suit in the name of the
1533	tax collection service provider is created. A suit may be
1534	brought, and all proceedings taken, to the same effect and
1535	extent as for the enforcement of a right of action for debt or
1536	assumpsit, and all remedies available in such actions, including
1537	attachment and garnishment, are available to the tax collection
1538	service provider for the collection of any contribution or
1539	reimbursement. The tax collection service provider is not,
1540	however, required to post bond in any such action or
1541	proceedings. In addition, this section does not make these
1542	contributions or reimbursements a debt or demand unenforceable
1543	against homestead property as provided by Art. X of the State
1544	Constitution, and these remedies are solely procedural.
1545	(b)  An employer who fails to make return or pay the
1546	contributions or reimbursements levied under this chapter, and
1547	who remains an employer as provided in s. 443.121, may be
1548	enjoined from employing individuals in employment as defined in
1549	this chapter upon the complaint of the tax collection service
1550	provider in the circuit court of the county in which the
1551	employer does business. An employer who fails to make return or
1552	pay contributions or reimbursements shall be enjoined from
1553	employing individuals in employment until the return is made and
1554	the contributions or reimbursements are paid to the tax
1555	collection service provider.
1556	(c)  Any agent or employee designated by the Agency for
1557	Workforce Innovation or its tax collection service provider may
1558	administer an oath to any person for any return or report
1559	required by this chapter or by the rules of the Agency for
1560	Workforce Innovation or the state agency providing unemployment
1561	tax collection services, and an oath made before the agency or
1562	its service provider or any authorized agent or employee has the
1563	same effect as an oath made before any judicial officer or
1564	notary public of the state.
1565	(d)  Civil actions brought under this chapter to collect
1566	contributions, reimbursements, or interest, or any proceeding
1567	conducted for the collection of contributions or reimbursements
1568	from an employer, shall be heard by the court having
1569	jurisdiction at the earliest possible date and are entitled to
1570	preference upon the calendar of the court over all other civil
1571	actions except petitions for judicial review of claims for
1572	benefits arising under this chapter and cases arising under the
1573	Workers' Compensation Law of this state.
1574	(e)  The tax collection service provider may commence an
1575	action in any other state to collect unemployment compensation
1576	contributions, reimbursements, penalties, and interest legally
1577	due this state. The officials of other states that extend a like
1578	comity to this state may sue for the collection of
1579	contributions, reimbursements, interest, and penalties in the
1580	courts of this state. The courts of this state shall recognize
1581	and enforce liability for contributions, reimbursements,
1582	interest, and penalties imposed by other states that extend a
1583	like comity to this state.
1584	(f)  The collection of any contribution, reimbursement,
1585	interest, or penalty due under this chapter is not enforceable
1586	by civil action, warrant, claim, or other means unless the
1587	notice of lien is filed with the clerk of the circuit court as
1588	described in subsection (3) within 5 years after the date the
1589	contribution, reimbursement, interest, and penalty were due.
1590	(5)  PRIORITIES UNDER LEGAL DISSOLUTION OR
1591	DISTRIBUTIONS.--In the event of any distribution of any
1592	employer's assets pursuant to an order of any court under the
1593	laws of this state, including any receivership, assignment for
1594	the benefit of creditors, adjudicated insolvency, composition,
1595	administration of estates of decedents, or other similar
1596	proceeding, contributions or reimbursements then or subsequently
1597	due must be paid in full before all other claims except claims
1598	for wages of $250 or less to each claimant, earned within 6
1599	months after the commencement of the proceeding, and on a parity
1600	with all other tax claims wherever those tax claims are given
1601	priority. In the administration of the estate of any decedent,
1602	the filing of notice of lien is a proceeding required upon
1603	protest of the claim filed by the tax collection service
1604	provider for contributions or reimbursements due under this
1605	chapter, and the claim must be allowed by the circuit judge. The
1606	personal representative of the decedent, however, may by
1607	petition to the circuit court object to the validity of the tax
1608	collection service provider's claim, and proceedings shall be
1609	conducted in the circuit court for the determination of the
1610	validity of the service provider's claim. Further, the bond of
1611	the personal representative may not be discharged until the
1612	claim is finally determined by the circuit court. When a bond is
1613	not given by the personal representative, the assets of the
1614	estate may not be distributed until the final determination by
1615	the circuit court. Upon distribution of the assets of the estate
1616	of any decedent, the tax collection service provider's claim has
1617	a class 8 priority established in s. 733.707(1)(h), subject to
1618	the above limitations with reference to wages. In the event of
1619	any employer's adjudication in bankruptcy, judicially confirmed
1620	extension proposal, or composition, under the Federal Bankruptcy
1621	Act of 1898, as amended, contributions or reimbursements then or
1622	subsequently due are entitled to priority as is provided in s.
1623	64B of that act (U.S.C. Title II, s. 104(b), as amended).
1624	(6)  REFUNDS.--
1625	(a)  Within 4 years after payment of any amount as
1626	contributions, reimbursements, interest, or penalties, an
1627	employing unit may apply for an adjustment of its subsequent
1628	payments of contributions or reimbursements, or for a refund if
1629	the adjustment cannot be made.
1630	(b)  If the tax collection service provider determines that
1631	any contributions, reimbursements, interest, or penalties were
1632	erroneously collected, the employing unit may adjust its
1633	subsequent payment of contributions or reimbursements by the
1634	amount erroneously collected. If an adjustment cannot be made,
1635	the tax collection service provider shall refund the amount
1636	erroneously collected from the fund.
1637	(c)  Within the time limit provided in paragraph (a), the
1638	tax collection service provider may on its own initiative adjust
1639	or refund the amount erroneously collected.
1640	(d)  This chapter does not authorize a refund of
1641	contributions or reimbursements properly paid in accordance with
1642	this chapter when the payment was made, except as required by s.
1643	443.1216(13)(e).
1644	(e)  An employing unit entitled to a refund or adjustment
1645	for erroneously collected contributions, reimbursements,
1646	interest, or penalties is not entitled to interest on that
1647	erroneously collected amount.
1648	(f)  Refunds under this subsection and under s.
1649	443.1216(13)(e) may be paid from the clearing account or the
1650	benefit account of the Unemployment Compensation Trust Fund and
1651	from the Special Employment Security Administration Trust Fund
1652	for interest or penalties previously paid into the fund,
1653	notwithstanding s. 443.191(2).
1654	Section 22.  Effective July 1, 2009, subsection (2) of
1655	section 443.163, Florida Statutes, is amended to read:
1656	443.163  Electronic reporting and remitting of
1657	contributions and reimbursements.--
1658	(2)(a)  An employer who is required by law to file an
1659	Employers Quarterly Report (UCT-6) by approved electronic means,
1660	but who files the report by a means other than approved
1661	electronic means, is liable for a penalty of $50 $10 for that
1662	report and $1 for each employee. This penalty, which is in
1663	addition to any other applicable penalty provided by this
1664	chapter. However, unless the penalty does not apply if employer
1665	first obtains a waiver of this requirement from the tax
1666	collection service provider waives the electronic filing
1667	requirement in advance. An employer who fails to remit
1668	contributions or reimbursements by approved electronic means as
1669	required by law is liable for a penalty of $50 $10 for each
1670	remittance submitted by a means other than approved electronic
1671	means. This penalty, which is in addition to any other
1672	applicable penalty provided by this chapter.
1673	(b)  A person who prepared and reported for 100 or more
1674	employers in any quarter during the preceding state fiscal year,
1675	but who fails to file an Employers Quarterly Report (UCT-6) for
1676	each calendar quarter in the current calendar year by approved
1677	electronic means as required by law, is liable for a penalty of
1678	$50 $10 for that report and $1 for each employee. This penalty,
1679	which is in addition to any other applicable penalty provided by
1680	this chapter. However, unless the penalty does not apply if
1681	person first obtains a waiver of this requirement from the tax
1682	collection service provider waives the electronic filing
1683	requirement in advance.
1684	Section 23.  Subsection (3) of section 443.163, Florida
1685	Statutes, is amended to read:
1686	443.163  Electronic reporting and remitting of
1687	contributions and reimbursements.--
1688	(3)  The tax collection service provider may waive the
1689	requirement to file an Employers Quarterly Report (UCT-6) by
1690	electronic means for employers that are unable to comply despite
1691	good faith efforts or due to circumstances beyond the employer's
1692	reasonable control.
1693	(a)  As prescribed by the Agency for Workforce Innovation
1694	or its tax collection service provider, grounds for approving
1695	the waiver include, but are not limited to, circumstances in
1696	which the employer does not:
1697	1.  Currently file information or data electronically with
1698	any business or government agency; or
1699	2.  Have a compatible computer that meets or exceeds the
1700	standards prescribed by the Agency for Workforce Innovation or
1701	its tax collection service provider.
1702	(b)  The tax collection service provider shall accept other
1703	reasons for requesting a waiver from the requirement to submit
1704	the Employers Quarterly Report (UCT-6) by electronic means,
1705	including, but not limited to:
1706	1.  That the employer needs additional time to program his
1707	or her computer;
1708	2.  That complying with this requirement causes the
1709	employer financial hardship; or
1710	3.  That complying with this requirement conflicts with the
1711	employer's business procedures.
1712	(c)  The Agency for Workforce Innovation or the state
1713	agency providing unemployment tax collection services may
1714	establish by rule the length of time a waiver is valid and may
1715	determine whether subsequent waivers will be authorized, based
1716	on this subsection; however, the tax collection service provider
1717	may only grant a waiver from electronic reporting if the
1718	employer timely files the Employers Quarterly Report (UCT-6) by
1719	telefile, unless the employer wage detail exceeds the service
1720	provider's telefile system capabilities.
1721	Section 24.  Effective July 1, 2009, section 213.691,
1722	Florida Statutes, is created to read:
1723	213.691  Integrated warrants and judgment lien
1724	certificates.--The department may file a single integrated
1725	warrant or a single integrated judgment lien certificate for a
1726	taxpayer's total liability for all taxes, fees, or surcharges
1727	administered by the department. Such warrants and judgment lien
1728	certificates may be filed in lieu of or to replace individual
1729	warrants, notices of liens, and judgment lien certificates. Each
1730	integrated warrant or integrated judgment lien certificate must
1731	itemize the amount due for each tax, fee, or surcharge and any
1732	related interest and penalty.
1733	Section 25.  Effective July 1, 2009, section 213.692,
1734	Florida Statutes, is created to read:
1735	213.692  Integrated enforcement authority.--
1736	(1)  If the department has filed a warrant, notice of lien,
1737	or judgment lien certificate against the property of a taxpayer,
1738	the department may also revoke all certificates of registration,
1739	permits, or licenses issued by the department to that taxpayer.
1740	(a)  Before the department may revoke the certificates of
1741	registration, permits, or licenses, the department must schedule
1742	an informal conference that the taxpayer is required to attend.
1743	At the conference, the taxpayer may present evidence regarding
1744	the department's intended action or enter into a compliance
1745	agreement. The department must provide written notice to the
1746	taxpayer of the department's intended action and the time, date,
1747	and place of the conference. The department shall issue an
1748	administrative complaint to revoke the certificates of
1749	registration, permits, or licenses if the taxpayer does not
1750	attend the conference, enter into a compliance agreement, or
1751	comply with a compliance agreement.
1752	(b)  The department may not issue a certificate of
1753	registration, permit, or license to a taxpayer whose certificate
1754	of registration, permit, or license has been revoked unless:
1755	1.  The outstanding liabilities of the taxpayer have been
1756	satisfied; or
1757	2.  The department enters into a written agreement with the
1758	taxpayer regarding any outstanding liabilities and, as part of
1759	such agreement, agrees to issue a certificate of registration,
1760	permit, or license.
1761	(c)  The department shall require a cash deposit, bond, or
1762	other security as a condition of issuing a new certificate of
1763	registration pursuant to the requirements of s. 212.14(4).
1764	(2)  If the department files a warrant or a judgment lien
1765	certificate in connection with a jeopardy assessment, the
1766	department must comply with the procedures in s. 213.732 before
1767	or in conjunction with those provided in this section.
1768	(3)  The department may adopt rules to administer this
1769	section.
1770	Section 26.  Effective July 1, 2009, the Department of
1771	Revenue is authorized to adopt emergency rules to administer s.
1772	213.692, Florida Statutes. The emergency rules shall remain in
1773	effect for 6 months after adoption and may be renewed during the
1774	pendency of procedures to adopt rules addressing the subject of
1775	the emergency rules.
1776	Section 27.  Effective July 1, 2009, sections 195.095 and
1777	213.054, Florida Statutes, are repealed.
1778	Section 28.  Except as otherwise expressly provided in this
1779	act, this act shall take effect upon becoming a law.

CODING: Words stricken are deletions; words underlined are additions.