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; defining the term "partial
21	payment"; authorizing tax collectors to accept partial
22	payment of taxes under certain circumstances; imposing a
23	processing fee on a partial tax payment; requiring a tax
24	collector to mail a notice of the remaining amount due
25	after the payment of a partial payment; providing a
26	deadline for payment of the remaining balance; authorizing
27	a tax collector to treat certain underpayment as full
28	payment; providing for the distribution of partial tax
29	payments; amending s. 197.343, F.S.; revising a tax notice
30	to warn taxpayers that a tax certificate will be sold if
31	their property taxes are not paid in full; providing for
32	retroactive operation of the amendment to s. 196.192,
33	F.S., made by s. 2 of chapter 2008-193, Laws of Florida;
34	amending s. 202.125, F.S.; clarifying that an exemption
35	from the communications services tax does not apply to a
36	residence that is all or part of a transient public
37	lodging establishment; amending s. 212.08, F.S.; providing
38	criteria to determine the tax on a package that contains
39	taxable nonfood products and exempt food products;
40	clarifying that the sales tax exemption for building
41	materials used in the rehabilitation of real property
42	located in an enterprise zone applies only during the
43	rehabilitation of the real property; authorizing a single
44	application for a tax refund for certain contiguous
45	parcels of real property; revising information that must
46	be included in the application for the tax refund;
47	providing that the tax exemption for building materials
48	used in an enterprise zone may inure to a unit of
49	government; revising the time for submission of an
50	application; amending s. 213.053, F.S.; providing that the
51	Department of Revenue may share certain information with
52	the Florida Energy and Climate Commission; providing for
53	retroactive application; providing that provisions
54	restricting the disclosure of confidential information do
55	not apply to certain methods of electronic communication
56	for certain purposes; providing that the Department of
57	Revenue may release information relating to outstanding
58	tax warrants to the Department of Business and
59	Professional Regulation; providing that the Department of
60	Revenue may share taxpayer names and identification
61	numbers for purposes of information-sharing agreements
62	with financial institutions; authorizing the Department of
63	Revenue to publish a list of taxpayers against whom it has
64	filed a warrant or judgment lien certificate; requiring
65	the department to update the list at least monthly;
66	authorizing the Department of Revenue to adopt rules;
67	creating s. 213.0532, F.S.; defining terms; requiring the
68	Department of Revenue to enter into information-sharing
69	agreements with financial institutions to collect
70	information relating to taxpayers; requiring financial
71	institutions to provide to the department certain
72	information each calendar quarter; requiring the
73	department to pay a reasonable fee to a financial
74	institution for certain costs; providing that financial
75	institutions do not need to provide notice of information-
76	sharing agreements to accountholders; providing that
77	financial institutions are not liable for certain acts
78	taken in connection with information-sharing agreements;
79	authorizing the Department of Revenue to take civil
80	actions against noncompliant financial institutions;
81	authorizing the Department of Revenue to adopt rules;
82	amending s. 213.25, F.S.; authorizing the Department of
83	Revenue to reduce a tax refund or a tax credit to the
84	extent of liability for unemployment compensation taxes;
85	amending s. 213.50, F.S.; authorizing the Department of
86	Business and Professional Regulation to revoke the hotel
87	or restaurant license of a licenseholder having an
88	outstanding tax warrant for a certain period; authorizing
89	the Department of Business and Professional Regulation to
90	deny an application to renew the hotel or restaurant
91	license of a licenseholder having an outstanding tax
92	warrant for a certain period; amending s. 213.67, F.S.;
93	clarifying the date by which an action to contest a notice
94	of intent to levy must be filed; creating s. 213.758,
95	F.S.; defining terms; providing for the transfer of tax
96	liabilities to the transferee of a business or a stock of
97	goods under certain circumstances; providing exceptions;
98	requiring a taxpayer who quits a business to file a final
99	tax return; authorizing the Department of Legal Affairs to
100	seek injunctions to prevent business activities until
101	taxes are paid; requiring the transferor of a business or
102	stock of goods to file a final tax return and make a full
103	tax payment after a transfer; authorizing a transferee of
104	a business or stock of goods to withhold a portion of the
105	consideration for the transfer for the payment of certain
106	taxes; authorizing the Department of Legal Affairs to seek
107	an injunction to prevent business activities by a
108	transferee until the taxes are paid; providing that the
109	transferees are jointly and severally liable with the
110	transferor for the payment of taxes, interest, or
111	penalties under certain circumstances; limiting the
112	transferee's liability to the value or purchase price of
113	the transferred property; specifying a time period within
114	which a transferee may file certain actions; authorizing
115	the Department of Revenue to adopt rules; amending s.
116	220.192, F.S.; providing for the administration of certain
117	portions of the renewable energy technologies tax credit
118	program by the Florida Energy and Climate Commission;
119	providing for retroactive application; amending s.
120	336.021, F.S.; revising the distribution of the ninth-cent
121	fuel tax on motor fuel and diesel fuel; amending s.
122	443.036, F.S.; providing for the treatment of a single-
123	member limited liability company as the employer for
124	purposes of unemployment compensation law; amending s.
125	443.1215, F.S.; correcting a cross-reference; amending s.
126	443.1316, F.S.; conforming cross-references; amending s.
127	443.141, F.S.; providing penalties for erroneous,
128	incomplete, or insufficient reports; authorizing a waiver
129	of the penalty under certain circumstances; defining a
130	term; authorizing the Agency for Workforce Innovation and
131	the state agency providing unemployment compensation tax
132	collection services to adopt rules; providing an
133	expiration date for liens for contributions and
134	reimbursements; amending s. 443.163, F.S.; increasing
135	penalties for failing to file Employers Quarterly Reports
136	by means other than approved electronic means; revising
137	waiver provisions; creating s. 213.691, F.S.; authorizing
138	the Department of Revenue to file an integrated warrant or
139	judgment lien for a taxpayer's total liability for taxes,
140	fees, or surcharges; requiring the integrated warrant or
141	judgment lien certificate to itemize amounts due for each
142	tax, fee, or surcharge; creating s. 213.692, F.S.;
143	authorizing the Department of Revenue to revoke all
144	certificates of registration, permits, or licenses issued
145	to a taxpayer against whose property the department has
146	filed a warrant or tax lien; requiring the scheduling of
147	an informal conference before revocation of the
148	certificates of registration, permits, or licenses;
149	prohibiting the Department of Revenue from issuing a
150	certificate of registration, permit, or license to a
151	taxpayer whose certificate of registration, permit, or
152	license has been revoked; providing exceptions; requiring
153	security as a condition of issuing a new certificate of
154	registration to a person whose certificate of
155	registration, permit, or license has been revoked after
156	the filing of a warrant or tax lien certificate;
157	authorizing the department to adopt rules, including
158	emergency rules; repealing s. 195.095, F.S., relating to
159	the authority of the Department of Revenue to develop
160	lists of bidders that are approved to contract with
161	property appraisers, tax collectors, or county commissions
162	for assessment or collection services; repealing s.
163	213.054, F.S., relating to monitoring and reporting on the
164	use of a tax deduction claimed by international banking
165	institutions; providing effective dates.
166
167	Be It Enacted by the Legislature of the State of Florida:
168
169	Section 1.  Section 55.204, Florida Statutes, is amended to
170	read:
171	55.204  Duration and continuation of judgment lien;
172	destruction of records.--
173	(1)  Except as provided in this section, a judgment lien
174	acquired under s. 55.202 lapses and becomes invalid 5 years
175	after the date of filing the judgment lien certificate.
176	(2)  Liens securing the payment of child support or tax
177	obligations as set forth in s. 95.091(1)(b) shall not lapse
178	until 20 years after the date of the original filing of the
179	warrant or other document required by law to establish a lien.
180	Liens securing the payment of unemployment tax obligations lapse
181	10 years after the date of the original filing of the notice of
182	lien. A No second lien based on the original filing may not be
183	obtained.
184	(3)  At any time within 6 months before or 6 months after
185	the scheduled lapse of a judgment lien under subsection (1), the
186	judgment creditor may acquire a second judgment lien by filing a
187	new judgment lien certificate. The effective date of the second
188	judgment lien is the date and time on which the judgment lien
189	certificate is filed. The second judgment lien is a new judgment
190	lien and not a continuation of the original judgment lien. The
191	second judgment lien permanently lapses and becomes invalid 5
192	years after its filing date, and no additional liens based on
193	the original judgment or any judgment based on the original
194	judgment may be acquired.
195	(4)  A judgment lien continues only as to itemized property
196	for an additional 90 days after lapse of the lien. Such judgment
197	lien will continue only if:
198	(a)  The property had been itemized and its location
199	described with sufficient particularity in the instructions for
200	levy to permit the sheriff to act;
201	(b)  The instructions for the levy had been delivered to
202	the sheriff prior to the date of lapse of the lien; and
203	(c)  The property was located in the county in which the
204	sheriff has jurisdiction at the time of delivery of the
205	instruction for levy. Subsequent removal of the property does
206	not defeat the lien. A court may order continuation of the lien
207	beyond the 90-day period on a showing that extraordinary
208	circumstances have prevented levy.
209	(5)  The date of lapse of a judgment lien whose
210	enforceability has been temporarily stayed or enjoined as a
211	result of any legal or equitable proceeding is tolled until 30
212	days after the stay or injunction is terminated.
213	(6)  If a no second judgment lien is not filed, the
214	Department of State shall maintain each judgment lien file and
215	all information contained therein for a minimum of 1 year after
216	the judgment lien lapses in accordance with this section. If a
217	second judgment lien is filed, the department shall maintain
218	both files and all information contained in such files for a
219	minimum of 1 year after the second judgment lien lapses.
220	(7)  Nothing in This section does not shall be construed to
221	extend the life of a judgment lien beyond the time that the
222	underlying judgment, order, decree, or warrant otherwise expires
223	or becomes invalid pursuant to law.
224	Section 2.  Effective July 1, 2009, section 72.011, Florida
225	Statutes, is amended to read:
226	72.011  Jurisdiction of circuit courts in specific tax
227	matters; administrative hearings and appeals; time for
228	commencing action; parties; deposits.--
229	(1)(a)  A taxpayer may contest the legality of any
230	assessment or denial of refund of tax, fee, surcharge, permit,
231	interest, or penalty provided for under s. 125.0104, s.
232	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
233	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
234	chapter 212, chapter 213, chapter 220, chapter 221, s.
235	379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
236	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
237	chapter 563, chapter 564, chapter 565, chapter 624, or s.
238	681.117 by filing an action in circuit court; or, alternatively,
239	the taxpayer may file a petition under the applicable provisions
240	of chapter 120. However, once an action has been initiated under
241	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
242	120.80(14)(b), no action relating to the same subject matter may
243	be filed by the taxpayer in circuit court, and judicial review
244	shall be exclusively limited to appellate review pursuant to s.
245	120.68; and once an action has been initiated in circuit court,
246	no action may be brought under chapter 120.
247	(b)  A taxpayer may not file an action under paragraph (a)
248	to contest an assessment or a denial of refund of any tax, fee,
249	surcharge, permit, interest, or penalty relating to the statutes
250	listed in paragraph (a) until the taxpayer complies with the
251	applicable registration requirements contained in those statutes
252	which apply to the tax for which the action is filed.
253	(2)(a)  An action may not be brought to contest an
254	assessment of any tax, interest, or penalty assessed under a
255	section or chapter specified in subsection (1) if the petition
256	is postmarked or the action is filed more than 60 days after the
257	date the assessment becomes final. An action may not be brought
258	to contest a denial of refund of any tax, interest, or penalty
259	paid under a section or chapter specified in subsection (1) if
260	the petition is postmarked or the action is filed more than 60
261	days after the date the denial becomes final.
262	(b)  The date on which an assessment or a denial of refund
263	becomes final and procedures by which a taxpayer must be
264	notified of the assessment or of the denial of refund must be
265	established:
266	1.  By rule adopted by the Department of Revenue;
267	2.  With respect to assessments or refund denials under
268	chapter 207, by rule adopted by the Department of Highway Safety
269	and Motor Vehicles;
270	3.  With respect to assessments or refund denials under
271	chapters 210, 550, 561, 562, 563, 564, and 565, by rule adopted
272	by the Department of Business and Professional Regulation; or
273	4.  With respect to taxes that a county collects or
274	enforces under s. 125.0104(10) or s. 212.0305(5), by an
275	ordinance that may additionally provide for informal dispute
276	resolution procedures in accordance with s. 213.21.
277	(c)  The applicable department or county need not file or
278	docket an assessment or a refund denial with the agency clerk or
279	county official designated by ordinance in order for the
280	assessment or refund denial to become final for purposes of an
281	action initiated under this chapter or chapter 120.
282	(3)  In any action filed in circuit court contesting the
283	legality of any tax, interest, or penalty assessed under a
284	section or chapter specified in subsection (1), the plaintiff
285	must:
286	(a)  Pay to the applicable department or county the amount
287	of the tax, penalty, and accrued interest assessed by the
288	department or county which is not being contested by the
289	taxpayer; and either
290	(b)1.  Tender into the registry of the court with the
291	complaint the amount of the contested assessment complained of,
292	including penalties and accrued interest, unless this
293	requirement is waived in writing by the executive director of
294	the applicable department or by the county official designated
295	by ordinance; or
296	2.  File with the complaint a cash bond or a surety bond
297	for the amount of the contested assessment endorsed by a surety
298	company authorized to do business in this state, or by any other
299	security arrangement as may be approved by the court, and
300	conditioned upon payment in full of the judgment, including the
301	taxes, costs, penalties, and interest, unless this requirement
302	is waived in writing by the executive director of the applicable
303	department or by the county official designated by ordinance.
304
305	The Department of Revenue, the Department of Highway Safety and
306	Motor Vehicles, or the Department of Business and Professional
307	Regulation may adopt rules that govern the manner and form in
308	which a plaintiff may request a waiver from the respective
309	agency. Failure to pay the uncontested amount as required in
310	paragraph (a) shall result in the dismissal of the action and
311	imposition of an additional penalty in the amount of 25 percent
312	of the tax assessed. Provided, However, that if, at any point in
313	the action, it is determined or discovered that a plaintiff, due
314	to a good faith de minimis error, failed to comply with any of
315	the requirements of paragraph (a) or paragraph (b), the
316	plaintiff shall be given a reasonable time within which to
317	comply before the action is dismissed. For purposes of this
318	subsection, there shall be a rebuttable presumption that if the
319	error involves an amount equal to or less than 5 percent of the
320	total assessment the error is de minimis and that if the error
321	is more than 5 percent of the total assessment the error is not
322	de minimis.
323	(4)(a)  Except as provided in paragraph (b), an action
324	initiated in circuit court pursuant to subsection (1) shall be
325	filed in the Second Judicial Circuit Court in and for Leon
326	County or in the circuit court in the county where the taxpayer
327	resides, maintains its principal commercial domicile in this
328	state, or, in the ordinary course of business, regularly
329	maintains its books and records in this state.
330	(b)  Venue in an action initiated in circuit court pursuant
331	to subsection (1) by a taxpayer that is not a resident of this
332	state or that does not maintain a commercial domicile in this
333	state shall be in Leon County. Venue in an action contesting the
334	legality of an assessment or refund denial arising under chapter
335	198 shall be in the circuit court having jurisdiction over the
336	administration of the estate.
337	(5)  The requirements of subsections (1), (2), and (3) are
338	jurisdictional.
339	(6)  Any action brought under this chapter is not subject
340	to the provisions of chapter 45 as amended by chapter 87-249,
341	Laws of Florida, relating to offers of settlement.
342	Section 3.  Subsection (1) of section 95.091, Florida
343	Statutes, is amended to read:
344	95.091  Limitation on actions to collect taxes.--
345	(1)(a)  Except in the case of taxes for which certificates
346	have been sold, taxes enumerated in ss. 72.011 and 443.141 s.
347	72.011, or tax liens issued under s. 196.161, any tax lien
348	granted by law to the state or any of its political
349	subdivisions, any municipality, any public corporation or body
350	politic, or any other entity having authority to levy and
351	collect taxes shall expire 5 years after the date the tax is
352	assessed or becomes delinquent, whichever is later. No action
353	may be begun to collect any tax after the expiration of the lien
354	securing the payment of the tax.
355	(b)  Any tax lien granted by law to the state or any of its
356	political subdivisions for any tax enumerated in s. 72.011 or
357	any tax lien imposed under s. 196.161 shall expire 20 years
358	after the last date the tax may be assessed, after the tax
359	becomes delinquent, or after the filing of a tax warrant,
360	whichever is later. An action to collect any tax enumerated in
361	s. 72.011 may not be commenced after the expiration of the lien
362	securing the payment of the tax.
363	Section 4.  Section 197.172, Florida Statutes, is amended
364	to read:
365	197.172  Interest rate; calculation and minimum.--
366	(1)  Upon approval by the governing body of a charter
367	county, the portion of real property taxes that is unpaid by the
368	deadline specified in the tax notice bears shall bear interest
369	at the rate of 18 percent per year. Interest accrued pursuant to
370	this subsection accrues daily from the date of delinquency until
371	a certificate is sold, except that the minimum charge for
372	delinquent taxes paid prior to the sale of a tax certificate
373	shall be 3 percent.
374	(2)  In counties other than charter counties, real property
375	taxes shall bear interest at the rate of 18 percent per year
376	from the date of delinquency until a certificate is sold, except
377	that the minimum charge for delinquent taxes paid prior to the
378	sale of a tax certificate shall be 3 percent.
379	(3)(2)  The maximum rate of interest on a tax certificate
380	shall be 18 percent per year; however, a tax certificate shall
381	not bear interest nor shall the mandatory charge as provided by
382	s. 197.472(2) be levied during the 60-day period of time from
383	the date of delinquency, except the 3 percent mandatory charge
384	under subsection (2) (1). No tax certificate sold before March
385	23, 1992, shall bear interest nor shall the mandatory charge as
386	provided by s. 197.472(2) be levied in excess of the interest or
387	charge provided herein, except as to those tax certificates upon
388	which the mandatory charge as provided by s. 197.472(2) shall
389	have been collected and paid.
390	(4)(3)  Personal property taxes shall bear interest at the
391	rate of 18 percent per year from the date of delinquency until
392	paid or barred under chapter 95.
393	(5)(4)  Except as provided in subsection (1) and s. 197.262
394	with regard to deferred payment tax certificates, interest to be
395	accrued pursuant to this chapter shall be calculated monthly
396	from the first day of each month.
397	Section 5.  Partial payment of current year taxes.--
398	(1)  As used in this section, the term "partial payment"
399	means a payment that is less than the full amount of taxes due.
400	The term does not include payments made pursuant to s. 194.171,
401	s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida
402	Statutes.
403	(2)  At the discretion of the tax collector, the tax
404	collector may accept one or more partial payments of any amount
405	per parcel for payment of current taxes and assessments on real
406	property or tangible personal property as long as such payment
407	is made prior to the date of delinquency. The remaining amount
408	of tax due, when paid, must be paid in full.
409	(3)  Each partial payment, less a $10 processing fee
410	payable to the tax collector, shall be credited to the tax
411	account. A partial payment is not eligible for any applicable
412	discount set forth in s. 197.162, Florida Statutes. The taxpayer
413	has the responsibility to ensure that the remaining amount due
414	is paid.
415	(4)  Pursuant to s. 197.343, Florida Statutes, the tax
416	collector shall prepare and mail at least one notice with the
417	balance due. The tax collector shall mail the notice in the form
418	as he or she considers proper and necessary or as may be
419	required by rule of the department.
420	(5)  Any remaining balance that is not paid before April 1
421	or the date of delinquency becomes delinquent and shall be
422	handled in the same manner as any other unpaid taxes.
423	(6)  At the tax collector's discretion, an underpayment of
424	$10 or less may be deemed a payment in full, rather than a
425	partial payment.
426	(7)  A partial payment shall be distributed in equal
427	proportion to all taxing districts and levying authorities
428	applicable to that account.
429	Section 6.  Subsection (1) of section 197.343, Florida
430	Statutes, is amended to read:
431	197.343  Tax notices; additional notice required.--
432	(1)  An additional tax notice shall be mailed by April 30
433	to each taxpayer whose payment has not been received. The notice
434	shall include a description of the property and the following
435	statement: If the taxes for ......(year)...... on your property
436	are not paid in full, a tax certificate will be sold for the
437	delinquent these taxes, and your property may be sold at a
438	future date. Contact the tax collector's office at once.
439	Section 7.  The amendment to s. 196.192, Florida Statutes,
440	made by section 2 of chapter 2008-193, Laws of Florida, shall
441	operate retroactively to January 1, 2005.
442	Section 8.  Subsection (1) of section 202.125, Florida
443	Statutes, is amended to read:
444	202.125  Sales of communications services; specified
445	exemptions.--
446	(1)  The separately stated sales price of communications
447	services sold to residential households is exempt from the tax
448	imposed by s. 202.12. This exemption shall not apply to any
449	residence that constitutes all or part of a transient public
450	lodging establishment as defined in chapter 509, any mobile
451	communications service, any cable service, or any direct-to-home
452	satellite service.
453	Section 9.  Subsection (1) and paragraph (g) of subsection
454	(5) of section 212.08, Florida Statutes, are amended to read:
455	212.08  Sales, rental, use, consumption, distribution, and
456	storage tax; specified exemptions.--The sale at retail, the
457	rental, the use, the consumption, the distribution, and the
458	storage to be used or consumed in this state of the following
459	are hereby specifically exempt from the tax imposed by this
460	chapter.
461	(1)  EXEMPTIONS; GENERAL GROCERIES.--
462	(a)  Food products for human consumption are exempt from
463	the tax imposed by this chapter.
464	(b)  For the purpose of this chapter, as used in this
465	subsection, the term "food products" means edible commodities,
466	whether processed, cooked, raw, canned, or in any other form,
467	which are generally regarded as food. This includes, but is not
468	limited to, all of the following:
469	1.  Cereals and cereal products, baked goods,
470	oleomargarine, meat and meat products, fish and seafood
471	products, frozen foods and dinners, poultry, eggs and egg
472	products, vegetables and vegetable products, fruit and fruit
473	products, spices, salt, sugar and sugar products, milk and dairy
474	products, and products intended to be mixed with milk.
475	2.  Natural fruit or vegetable juices or their concentrates
476	or reconstituted natural concentrated fruit or vegetable juices,
477	whether frozen or unfrozen, dehydrated, powdered, granulated,
478	sweetened or unsweetened, seasoned with salt or spice, or
479	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
480	unless it is sold in a liquid form.
481	3.  Bakery products sold by bakeries, pastry shops, or like
482	establishments that do not have eating facilities.
483	(c)  The exemption provided by this subsection does not
484	apply:
485	1.  When the food products are sold as meals for
486	consumption on or off the premises of the dealer.
487	2.  When the food products are furnished, prepared, or
488	served for consumption at tables, chairs, or counters or from
489	trays, glasses, dishes, or other tableware, whether provided by
490	the dealer or by a person with whom the dealer contracts to
491	furnish, prepare, or serve food products to others.
492	3.  When the food products are ordinarily sold for
493	immediate consumption on the seller's premises or near a
494	location at which parking facilities are provided primarily for
495	the use of patrons in consuming the products purchased at the
496	location, even though such products are sold on a "take out" or
497	"to go" order and are actually packaged or wrapped and taken
498	from the premises of the dealer.
499	4.  To sandwiches sold ready for immediate consumption on
500	or off the seller's premises.
501	5.  When the food products are sold ready for immediate
502	consumption within a place, the entrance to which is subject to
503	an admission charge.
504	6.  When the food products are sold as hot prepared food
505	products.
506	7.  To soft drinks, which include, but are not limited to,
507	any nonalcoholic beverage, any preparation or beverage commonly
508	referred to as a "soft drink," or any noncarbonated drink made
509	from milk derivatives or tea, when sold in cans or similar
510	containers.
511	8.  To ice cream, frozen yogurt, and similar frozen dairy
512	or nondairy products in cones, small cups, or pints, popsicles,
513	frozen fruit bars, or other novelty items, whether or not sold
514	separately.
515	9.  To food prepared, whether on or off the premises, and
516	sold for immediate consumption. This does not apply to food
517	prepared off the premises and sold in the original sealed
518	container, or the slicing of products into smaller portions.
519	10.  When the food products are sold through a vending
520	machine, pushcart, motor vehicle, or any other form of vehicle.
521	11.  To candy and any similar product regarded as candy or
522	confection, based on its normal use, as indicated on the label
523	or advertising thereof.
524	12.  To bakery products sold by bakeries, pastry shops, or
525	like establishments that have eating facilities, except when
526	sold for consumption off the seller's premises.
527	13.  When food products are served, prepared, or sold in or
528	by restaurants, lunch counters, cafeterias, hotels, taverns, or
529	other like places of business.
530	(d)  As used in this subsection, the term:
531	1.  "For consumption off the seller's premises" means that
532	the food or drink is intended by the customer to be consumed at
533	a place away from the dealer's premises.
534	2.  "For consumption on the seller's premises" means that
535	the food or drink sold may be immediately consumed on the
536	premises where the dealer conducts his or her business. In
537	determining whether an item of food is sold for immediate
538	consumption, there shall be considered the customary consumption
539	practices prevailing at the selling facility.
540	3.  "Premises" shall be construed broadly, and means, but
541	is not limited to, the lobby, aisle, or auditorium of a theater;
542	the seating, aisle, or parking area of an arena, rink, or
543	stadium; or the parking area of a drive-in or outdoor theater.
544	The premises of a caterer with respect to catered meals or
545	beverages shall be the place where such meals or beverages are
546	served.
547	4.  "Hot prepared food products" means those products,
548	items, or components which have been prepared for sale in a
549	heated condition and which are sold at any temperature that is
550	higher than the air temperature of the room or place where they
551	are sold. "Hot prepared food products," for the purposes of this
552	subsection, includes a combination of hot and cold food items or
553	components where a single price has been established for the
554	combination and the food products are sold in such combination,
555	such as a hot meal, a hot specialty dish or serving, or a hot
556	sandwich or hot pizza, including cold components or side items.
557	(e)1.  Food or drinks not exempt under paragraphs (a), (b),
558	(c), and (d) shall be exempt, notwithstanding those paragraphs,
559	when purchased with food coupons or Special Supplemental Food
560	Program for Women, Infants, and Children vouchers issued under
561	authority of federal law.
562	2.  This paragraph is effective only while federal law
563	prohibits a state's participation in the federal food coupon
564	program or Special Supplemental Food Program for Women, Infants,
565	and Children if there is an official determination that state or
566	local sales taxes are collected within that state on purchases
567	of food or drinks with such coupons.
568	3.  This paragraph shall not apply to any food or drinks on
569	which federal law shall permit sales taxes without penalty, such
570	as termination of the state's participation.
571	(f)  The application of the tax on a package that contains
572	exempt food products and taxable nonfood products depends upon
573	the essential character of the complete package.
574	1.  If the taxable items represent more than 25 percent of
575	the cost of the complete package and a single charge is made,
576	the entire sales price of the package is taxable. If the taxable
577	items are separately stated, the separate charge for the taxable
578	items is subject to tax.
579	2.  If the taxable items represent 25 percent or less of
580	the cost of the complete package and a single charge is made,
581	the entire sales price of the package is exempt from tax. The
582	person preparing the package is liable for the tax on the cost
583	of the taxable items going into the complete package. If the
584	taxable items are separately stated, the separate charge is
585	subject to tax.
586	(5)  EXEMPTIONS; ACCOUNT OF USE.--
587	(g)  Building materials used in the rehabilitation of real
588	property located in an enterprise zone.--
589	1.  Building materials used in the rehabilitation of real
590	property located in an enterprise zone shall be exempt from the
591	tax imposed by this chapter upon an affirmative showing to the
592	satisfaction of the department that the items have been used for
593	the rehabilitation of real property located in an enterprise
594	zone. Except as provided in subparagraph 2., this exemption
595	inures to the owner, lessee, or lessor at the time of the
596	rehabilitated real property is rehabilitated, but located in an
597	enterprise zone only through a refund of previously paid taxes.
598	To receive a refund pursuant to this paragraph, the owner,
599	lessee, or lessor of the rehabilitated real property located in
600	an enterprise zone must file an application under oath with the
601	governing body or enterprise zone development agency having
602	jurisdiction over the enterprise zone where the business is
603	located, as applicable. A single application for a refund may be
604	submitted for multiple, contiguous parcels that were part of a
605	single parcel that was divided as part of the rehabilitation of
606	the property. All other requirements of this paragraph apply to
607	each parcel on an individual basis. The application must
608	include, which includes:
609	a.  The name and address of the person claiming the refund.
610	b.  An address and assessment roll parcel number of the
611	rehabilitated real property in an enterprise zone for which a
612	refund of previously paid taxes is being sought.
613	c.  A description of the improvements made to accomplish
614	the rehabilitation of the real property.
615	d.  A copy of a valid the building permit issued by the
616	county or municipal building department for the rehabilitation
617	of the real property.
618	e.  A sworn statement, under the penalty of perjury, from
619	the general contractor licensed in this state with whom the
620	applicant contracted to make the improvements necessary to
621	rehabilitate accomplish the rehabilitation of the real property,
622	which statement lists the building materials used to
623	rehabilitate in the rehabilitation of the real property, the
624	actual cost of the building materials, and the amount of sales
625	tax paid in this state on the building materials. If In the
626	event that a general contractor has not been used, the applicant
627	shall provide this information in a sworn statement, under the
628	penalty of perjury. Copies of the invoices which evidence the
629	purchase of the building materials used in the such
630	rehabilitation and the payment of sales tax on the building
631	materials shall be attached to the sworn statement provided by
632	the general contractor or by the applicant. Unless the actual
633	cost of building materials used in the rehabilitation of real
634	property and the payment of sales taxes due thereon is
635	documented by a general contractor or by the applicant in this
636	manner, the cost of the such building materials shall be an
637	amount equal to 40 percent of the increase in assessed value for
638	ad valorem tax purposes.
639	f.  The identifying number assigned pursuant to s. 290.0065
640	to the enterprise zone in which the rehabilitated real property
641	is located.
642	g.  A certification by the local building code inspector
643	that the improvements necessary to rehabilitate accomplish the
644	rehabilitation of the real property are substantially completed.
645	h.  A statement of whether the business is a small business
646	as defined by s. 288.703(1).
647	i.  If applicable, the name and address of each permanent
648	employee of the business, including, for each employee who is a
649	resident of an enterprise zone, the identifying number assigned
650	pursuant to s. 290.0065 to the enterprise zone in which the
651	employee resides.
652	2.  This exemption inures to a municipality city, county,
653	other governmental unit or agency, or nonprofit community-based
654	organization through a refund of previously paid taxes if the
655	building materials used in the rehabilitation of real property
656	located in an enterprise zone are paid for from the funds of a
657	community development block grant, State Housing Initiatives
658	Partnership Program, or similar grant or loan program. To
659	receive a refund pursuant to this paragraph, a municipality
660	city, county, other governmental unit or agency, or nonprofit
661	community-based organization must file an application that which
662	includes the same information required to be provided in
663	subparagraph 1. by an owner, lessee, or lessor of rehabilitated
664	real property. In addition, the application must include a sworn
665	statement signed by the chief executive officer of the
666	municipality city, county, other governmental unit or agency, or
667	nonprofit community-based organization seeking a refund which
668	states that the building materials for which a refund is sought
669	were funded by paid for from the funds of a community
670	development block grant, State Housing Initiatives Partnership
671	Program, or similar grant or loan program.
672	3.  Within 10 working days after receipt of an application,
673	the governing body or enterprise zone development agency shall
674	review the application to determine if it contains all the
675	information required under pursuant to subparagraph 1. or
676	subparagraph 2. and meets the criteria set out in this
677	paragraph. The governing body or agency shall certify all
678	applications that contain the required information required
679	pursuant to subparagraph 1. or subparagraph 2. and are meet the
680	criteria set out in this paragraph as eligible to receive a
681	refund. If applicable, the governing body or agency shall also
682	certify if 20 percent of the employees of the business are
683	residents of an enterprise zone, excluding temporary and part-
684	time employees. The certification must shall be in writing, and
685	a copy of the certification shall be transmitted to the
686	executive director of the Department of Revenue. The applicant
687	is shall be responsible for forwarding a certified application
688	to the department within the time specified in subparagraph 4.
689	4.  An application for a refund pursuant to this paragraph
690	must be submitted to the department within 6 months after the
691	rehabilitation of the property is deemed to be substantially
692	completed by the local building code inspector or by November 1
693	September 1 after the rehabilitated property is first subject to
694	assessment.
695	5.  Only Not more than one exemption through a refund of
696	previously paid taxes for the rehabilitation of real property is
697	shall be permitted for any single parcel of property unless
698	there is a change in ownership, a new lessor, or a new lessee of
699	the real property. A No refund may not shall be granted pursuant
700	to this paragraph unless the amount to be refunded exceeds $500.
701	A No refund may not granted pursuant to this paragraph shall
702	exceed the lesser of 97 percent of the Florida sales or use tax
703	paid on the cost of the building materials used in the
704	rehabilitation of the real property as determined pursuant to
705	sub-subparagraph 1.e. or $5,000, or, if no less than 20 percent
706	of the employees of the business are residents of an enterprise
707	zone, excluding temporary and part-time employees, the amount of
708	refund may granted pursuant to this paragraph shall not exceed
709	the lesser of 97 percent of the sales tax paid on the cost of
710	the such building materials or $10,000. A refund approved
711	pursuant to this paragraph shall be made within 30 days after of
712	formal approval by the department of the application for the
713	refund. This subparagraph shall apply retroactively to July 1,
714	2005.
715	6.  The department shall adopt rules governing the manner
716	and form of refund applications and may establish guidelines as
717	to the requisites for an affirmative showing of qualification
718	for exemption under this paragraph.
719	7.  The department shall deduct an amount equal to 10
720	percent of each refund granted under the provisions of this
721	paragraph from the amount transferred into the Local Government
722	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
723	for the county area in which the rehabilitated real property is
724	located and shall transfer that amount to the General Revenue
725	Fund.
726	8.  For the purposes of the exemption provided in this
727	paragraph, the term:
728	a.  "Building materials" means tangible personal property
729	which becomes a component part of improvements to real property.
730	b.  "Real property" has the same meaning as provided in s.
731	192.001(12).
732	c.  "Rehabilitation of real property" means the
733	reconstruction, renovation, restoration, rehabilitation,
734	construction, or expansion of improvements to real property.
735	d.  "Substantially completed" has the same meaning as
736	provided in s. 192.042(1).
737	9.  This paragraph expires on the date specified in s.
738	290.016 for the expiration of the Florida Enterprise Zone Act.
739	Section 10.  Effective upon this act becoming a law and
740	operating retroactively to July 1, 2008, paragraph (y) of
741	subsection (8) of section 213.053, Florida Statutes, is amended
742	to read:
743	213.053  Confidentiality and information sharing.--
744	(8)  Notwithstanding any other provision of this section,
745	the department may provide:
746	(y)  Information relative to ss. 212.08(7)(ccc) and 220.192
747	to the Florida Energy and Climate Commission Department of
748	Environmental Protection for use in the conduct of its official
749	business.
750
751	Disclosure of information under this subsection shall be
752	pursuant to a written agreement between the executive director
753	and the agency. Such agencies, governmental or nongovernmental,
754	shall be bound by the same requirements of confidentiality as
755	the Department of Revenue. Breach of confidentiality is a
756	misdemeanor of the first degree, punishable as provided by s.
757	775.082 or s. 775.083.
758	Section 11.  Effective July 1, 2009, subsection (5) and
759	paragraph (d) of subsection (8) of section 213.053, Florida
760	Statutes, are amended, paragraph (z) is added to subsection (8)
761	of that section, and subsection (19) is added to that section,
762	to read:
763	213.053  Confidentiality and information sharing.--
764	(5)  This section does not prohibit Nothing contained in
765	this section shall prevent the department from:
766	(a)  Publishing statistics so classified as to prevent the
767	identification of particular accounts, reports, declarations, or
768	returns; or
769	(b)  Using telephones, electronic mail, facsimile machines,
770	or other electronic means to:
771	1.  Distribute information relating to changes in law, tax
772	rates, or interest rates, or other information that is not
773	specific to a particular taxpayer;
774	2.  Remind taxpayers of due dates;
775	3.  Respond to a taxpayer by electronic mail to an
776	electronic mail address that does not support encryption if the
777	use of that address is authorized by the taxpayer; or
778	4.  Notify taxpayers to contact the department. Disclosing
779	to the Chief Financial Officer the names and addresses of those
780	taxpayers who have claimed an exemption pursuant to former s.
781	199.185(1)(i) or a deduction pursuant to s. 220.63(5).
782	(8)  Notwithstanding any other provision of this section,
783	the department may provide:
784	(d)  Names, addresses, and sales tax registration
785	information, and information relating to s. 213.50 to the
786	Division of Hotels and Restaurants of the Department of Business
787	and Professional Regulation in the conduct of its official
788	duties.
789	(z)  Taxpayer names and identification numbers for the
790	purposes of information-sharing agreements with financial
791	institutions pursuant to s. 213.0532.
792
793	Disclosure of information under this subsection shall be
794	pursuant to a written agreement between the executive director
795	and the agency. Such agencies, governmental or nongovernmental,
796	shall be bound by the same requirements of confidentiality as
797	the Department of Revenue. Breach of confidentiality is a
798	misdemeanor of the first degree, punishable as provided by s.
799	775.082 or s. 775.083.
800	(19)(a)  The department may publish a list of taxpayers
801	against whom it has filed a warrant or judgment lien
802	certificate. The list shall include the name and address of each
803	taxpayer; the amounts and types of delinquent taxes, fees or
804	surcharges, penalties, or interest; and the employer
805	identification number or other taxpayer identification number.
806	(b)  The department shall update the list at least monthly
807	to reflect payments for resolution of deficiencies and to
808	otherwise add or remove taxpayers from the list.
809	(c)  The department may adopt rules to administer this
810	subsection.
811	Section 12.  Effective July 1, 2009, section 213.0532,
812	Florida Statutes, is created to read:
813	213.0532  Information-sharing agreements with financial
814	institutions.--
815	(1)  As used in this section, the term:
816	(a)  "Account" means a demand deposit account, checking or
817	negotiable withdrawal order account, savings account, time
818	deposit account, or money-market mutual fund account.
819	(b)  "Department" means the Department of Revenue.
820	(c)  "Financial institution" means:
821	1.  A depository institution as defined in 12 U.S.C. s.
822	1813(c);
823	2.  An institution-affiliated party as defined in 12 U.S.C.
824	s. 1813(u);
825	3.  A federal credit union or state credit union as defined
826	in 12 U.S.C. s. 1752, including an institution-affiliated party
827	of such a credit union as defined in 12 U.S.C. s. 1786(r); or
828	4.  A benefit association, insurance company, safe-deposit
829	company, money-market mutual fund, or similar entity authorized
830	to do business in this state.
831	(d)  "Obligor" means any person against whose property the
832	department has filed a warrant or judgment lien certificate.
833	(e)  "Person" has the same meaning as in s. 212.02.
834	(2)  The department shall request information and
835	assistance from a financial institution as necessary to enforce
836	the tax laws of the state. Pursuant to this subsection,
837	financial institutions doing business in the state and having
838	deposits of at least $50 million shall enter into agreements
839	with the department to develop and operate a data match system,
840	using an automated data exchange to the maximum extent feasible,
841	in which the financial institution must provide, to the extent
842	allowable by law, for each calendar quarter the name, record
843	address, social security number or other taxpayer identification
844	number, average daily account balance, and other identifying
845	information for:
846	(a)  Each obligor who maintains an account at the financial
847	institution as identified to the institution by the department
848	by name and social security number or other taxpayer
849	identification number; or
850	(b)  At the financial institution's option, each person who
851	maintains an account at the institution.
852	(3)  The department may use the information received
853	pursuant to this section only for the purpose of enforcing the
854	collection of taxes and fees administered by the department.
855	(4)  The department shall, to the extent possible and in
856	compliance with state and federal law, administer this section
857	in conjunction with s. 409.25657 in order to avoid duplication
858	and reduce the burden on financial institutions.
859	(5)  The department shall pay a reasonable fee to the
860	financial institution for conducting the data match provided for
861	in this section, which may not exceed actual costs incurred by
862	the financial institution.
863	(6)  A financial institution is not required to provide
864	notice to its customers and is not liable to any person for:
865	(a)  Disclosing to the department any information required
866	under this section.
867	(b)  Encumbering or surrendering any assets held by the
868	financial institution in response to a notice of lien, freeze,
869	or levy issued by the department.
870	(c)  Disclosing any information in connection with a data
871	match.
872	(d)  Taking any other action in good faith to comply with
873	the requirements of this section.
874	(7)  Any financial records obtained pursuant to this
875	section may be disclosed only for the purpose of, and to the
876	extent necessary, to administer and enforce the tax laws of this
877	state.
878	(8)  The department may institute civil proceedings against
879	financial institutions, as necessary, to enforce the provisions
880	of this section.
881	(9)  The department may adopt rules to establish the
882	procedures and requirements for conducting automated data
883	matches with financial institutions pursuant to this section.
884	Section 13.  Effective July 1, 2009, section 213.25,
885	Florida Statutes, is amended to read:
886	213.25  Refunds; credits; right of setoff.--If In any
887	instance that a taxpayer has a tax refund or tax credit is due
888	to a taxpayer for an overpayment of taxes assessed under any of
889	the chapters specified in s. 72.011(1), the department may
890	reduce the such refund or credit to the extent of any billings
891	not subject to protest under s. 213.21 or chapter 443 for the
892	same or any other tax owed by the same taxpayer.
893	Section 14.  Effective July 1, 2009, section 213.50,
894	Florida Statutes, is amended to read:
895	213.50  Failure to comply; revocation of corporate charter
896	or hotel or restaurant license; refusal to reinstate charter or
897	hotel or restaurant license.--
898	(1)  Any corporation of this state which has an outstanding
899	tax warrant that has existed for more than 3 consecutive months
900	is subject to the revocation of its charter as provided in s.
901	607.1420.
902	(2)  A request for reinstatement of a corporate charter may
903	not be granted by the Division of Corporations of the Department
904	of State if an outstanding tax warrant has existed for that
905	corporation for more than 3 consecutive months.
906	(3)  The Department of Business and Professional Regulation
907	may revoke the hotel or restaurant license of a licenseholder if
908	a tax warrant has been outstanding against the licenseholder for
909	more than 3 months.
910	(4)  The Department of Business and Professional Regulation
911	may deny an application to renew the hotel or restaurant license
912	of a licenseholder if a tax warrant has been outstanding against
913	the licenseholder for more than 3 months.
914	Section 15.  Effective July 1, 2009, subsection (8) of
915	section 213.67, Florida Statutes, is amended to read:
916	213.67  Garnishment.--
917	(8)  An action may not be brought to contest a notice of
918	intent to levy under chapter 120 or in circuit court if the
919	petition is postmarked or the action is filed more, later than
920	21 days after the date of receipt of the notice of intent to
921	levy.
922	Section 16.  Section 213.758, Florida Statutes, is created
923	to read:
924	213.758  Transfer of tax liabilities.--
925	(1)  As used in this section, the term:
926	(a)  "Involuntary transfer" means a transfer of a business
927	or stock of goods made without the consent of the transferor,
928	including, but not limited to, a:
929	1.  Transfer that occurs due to the foreclosure of a
930	security interest issued to a person who is not an insider as
931	defined by s. 726.102;
932	2.  Transfer that results from eminent domain and
933	condemnation actions;
934	3.  Transfer pursuant to chapter 61, chapter 702, or the
935	United States Bankruptcy Code;
936	4.  Transfer to a financial institution, as defined in s.
937	655.005, if the transfer is made to satisfy the transferor's
938	debt to the financial institution; or
939	5.  Transfer to a third party to the extent that the
940	proceeds are used to satisfy the transferor's indebtedness to a
941	financial institution as defined in s. 655.005. If the third
942	party receives assets worth more than the indebtedness, the
943	transfer of the excess may not be deemed an involuntary
944	transfer.
945	(b)  "Transfer" means every mode, direct or indirect, with
946	or without consideration, of disposing of or parting with a
947	business or stock of goods, and includes, but is not limited to,
948	assigning, conveying, demising, gifting, granting, or selling.
949	(2)  A taxpayer who is liable for any tax, interest,
950	penalty, surcharge, or fee administered by the department in
951	accordance with chapter 443 or s. 72.011(1), excluding corporate
952	income tax, and who quits a business without the benefit of a
953	purchaser, successor, or assignee, or without transferring the
954	business or stock of goods to a transferee, must file a final
955	return and make full payment within 15 days after quitting the
956	business. A taxpayer who fails to file a final return and make
957	payment may not engage in any business in the state until the
958	final return has been filed and the all tax, interest, or
959	penalties due have been paid. The Department of Legal Affairs
960	may seek an injunction at the request of the department to
961	prevent further business activity until such tax, interest, or
962	penalties are paid. A temporary injunction enjoining further
963	business activity may be granted by a court without notice.
964	(3)  A taxpayer who is liable for taxes, interest, or
965	penalties levied under chapter 443 or any of the chapters
966	specified in s. 213.05, excluding corporate income tax, who
967	transfers the taxpayer's business or stock of goods, must file a
968	final return and make full payment within 15 days after the date
969	of transfer.
970	(4)(a)  A transferee, or a group of transferees acting in
971	concert, of more than 50 percent of a business or stock of goods
972	is liable for any tax, interest, or penalties owed by the
973	transferor unless:
974	1.  The transferor provides a receipt or certificate from
975	the department to the transferee showing that the transferor is
976	not liable for taxes, interest, or penalties from the operation
977	of the business; and
978	2.  The department finds that the transferor is not liable
979	for taxes, interest, or penalties after an audit of the
980	transferor's books and records. The audit may be requested by
981	the transferee or the transferor. The department may charge a
982	fee for the cost of the audit if it has not issued a notice of
983	intent to audit by the time the request for the audit is
984	received.
985	(b)  A transferee may withhold a portion of the
986	consideration for a business or stock of goods to pay the taxes,
987	interest, or penalties owed to the state from the operation of
988	the business. The transferee shall pay the withheld
989	consideration to the state within 30 days after the date of the
990	transfer. If the consideration withheld is less than the
991	transferor's liability, the transferor remains liable for the
992	deficiency.
993	(c)  A transferee who acquires the business or stock of
994	goods and fails to pay the taxes, interest, or penalties due,
995	may not engage in any business in the state until the taxes,
996	interest, or penalties are paid. The Department of Legal Affairs
997	may seek an injunction at the request of the department to
998	prevent further business activity until such tax, interest, or
999	penalties are paid. A temporary injunction enjoining further
1000	business activity may be granted by a court without notice.
1001	(5)  The transferee, or transferees acting in concert, of
1002	more than 50 percent of a business or stock of goods are jointly
1003	and severally liable with the transferor for the payment of the
1004	taxes, interest, or penalties owed to the state from the
1005	operation of the business by the transferor.
1006	(6)  The maximum liability of a transferee pursuant to this
1007	section is equal to the fair market value of the property
1008	transferred or the total purchase price, whichever is greater.
1009	(7)  After notice by the department of transferee liability
1010	under this section, the transferee has 60 days within which to
1011	file an action as provided in chapter 72.
1012	(8)  This section does not impose liability on a transferee
1013	of a business or stock of goods pursuant to an involuntary
1014	transfer.
1015	(9)  The department may adopt rules necessary to administer
1016	and enforce this section.
1017	Section 17.  Effective upon this act becoming a law and
1018	operating retroactively to July 1, 2008, subsections (4) and (5)
1019	of section 220.192, Florida Statutes, are amended to read:
1020	220.192  Renewable energy technologies investment tax
1021	credit.--
1022	(4)  TAXPAYER APPLICATION PROCESS.--To claim a credit under
1023	this section, each taxpayer must apply to the Florida Energy and
1024	Climate Commission Department of Environmental Protection for an
1025	allocation of each type of annual credit by the date established
1026	by the Florida Energy and Climate Commission Department of
1027	Environmental Protection. The application form may be
1028	established by the Florida Energy and Climate Commission. The
1029	form must Department of Environmental Protection and shall
1030	include an affidavit from each taxpayer certifying that all
1031	information contained in the application, including all records
1032	of eligible costs claimed as the basis for the tax credit, are
1033	true and correct. Approval of the credits under this section
1034	shall be accomplished on a first-come, first-served basis, based
1035	upon the date complete applications are received by the Florida
1036	Energy and Climate Commission Department of Environmental
1037	Protection. A taxpayer shall submit only one complete
1038	application based upon eligible costs incurred within a
1039	particular state fiscal year. Incomplete placeholder
1040	applications will not be accepted and will not secure a place in
1041	the first-come, first-served application line. If a taxpayer
1042	does not receive a tax credit allocation due to the exhaustion
1043	of the annual tax credit authorizations, then such taxpayer may
1044	reapply in the following year for those eligible costs and will
1045	have priority over other applicants for the allocation of
1046	credits.
1047	(5)  ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF
1048	CREDITS.--
1049	(a)  In addition to its existing audit and investigation
1050	authority, the Department of Revenue may perform any additional
1051	financial and technical audits and investigations, including
1052	examining the accounts, books, and records of the tax credit
1053	applicant, which that are necessary to verify the eligible costs
1054	included in the tax credit return and to ensure compliance with
1055	this section. The Florida Energy and Climate Commission
1056	Department of Environmental Protection shall provide technical
1057	assistance when requested by the Department of Revenue on any
1058	technical audits or examinations performed pursuant to this
1059	section.
1060	(b)  It is grounds for forfeiture of previously claimed and
1061	received tax credits if the Department of Revenue determines, as
1062	a result of either an audit or examination or from information
1063	received from the Florida Energy and Climate Commission
1064	Department of Environmental Protection, that a taxpayer received
1065	tax credits pursuant to this section to which the taxpayer was
1066	not entitled. The taxpayer is responsible for returning
1067	forfeited tax credits to the Department of Revenue, and such
1068	funds shall be paid into the General Revenue Fund of the state.
1069	(c)  The Florida Energy and Climate Commission Department
1070	of Environmental Protection may revoke or modify any written
1071	decision granting eligibility for tax credits under this section
1072	if it is discovered that the tax credit applicant submitted any
1073	false statement, representation, or certification in any
1074	application, record, report, plan, or other document filed in an
1075	attempt to receive tax credits under this section. The Florida
1076	Energy and Climate Commission Department of Environmental
1077	Protection shall immediately notify the Department of Revenue of
1078	any revoked or modified orders affecting previously granted tax
1079	credits. Additionally, the taxpayer must notify the Department
1080	of Revenue of any change in its tax credit claimed.
1081	(d)  The taxpayer shall file with the Department of Revenue
1082	an amended return or such other report as the Department of
1083	Revenue prescribes by rule and shall pay any required tax and
1084	interest within 60 days after the taxpayer receives notification
1085	from the Florida Energy and Climate Commission Department of
1086	Environmental Protection that previously approved tax credits
1087	have been revoked or modified. If the revocation or modification
1088	order is contested, the taxpayer shall file an amended return or
1089	other report as provided in this paragraph within 60 days after
1090	a final order is issued following proceedings.
1091	(e)  A notice of deficiency may be issued by the Department
1092	of Revenue at any time within 3 years after the taxpayer
1093	receives formal notification from the Florida Energy and Climate
1094	Commission Department of Environmental Protection that
1095	previously approved tax credits have been revoked or modified.
1096	If a taxpayer fails to notify the Department of Revenue of any
1097	changes to its tax credit claimed, a notice of deficiency may be
1098	issued at any time.
1099	Section 18.  Effective July 1, 2009, paragraph (c) of
1100	subsection (1) of section 336.021, Florida Statutes, is amended
1101	to read:
1102	336.021  County transportation system; levy of ninth-cent
1103	fuel tax on motor fuel and diesel fuel.--
1104	(1)
1105	(c)  Local option taxes collected on sales or use of diesel
1106	fuel in this state shall be distributed in the following manner:
1107	1.  The fiscal year of July 1, 1995, through June 30, 1996,
1108	shall be the base year for all distributions.
1109	2.  Each year the tax collected, less the service and
1110	administrative charges enumerated in s. 215.20 and the
1111	allowances allowed under s. 206.91, on the number of gallons
1112	reported, up to the total number of gallons reported in the base
1113	year, shall be distributed to each county using the distribution
1114	percentage calculated for the base year.
1115	3.  After the distribution of taxes pursuant to
1116	subparagraph 4. 2., additional taxes available for distribution
1117	shall first be distributed pursuant to this subparagraph. A
1118	distribution shall be made to each county in which a qualified
1119	new retail station is located. A qualified new retail station is
1120	a retail station that began operation after June 30, 1996, and
1121	that has sales of diesel fuel exceeding 50 percent of the sales
1122	of diesel fuel reported in the county in which it is located
1123	during the 1995-1996 state fiscal year. The determination of
1124	whether a new retail station is qualified shall be based on the
1125	total gallons of diesel fuel sold at the station during each
1126	full month of operation during the 12-month period ending
1127	January 31, divided by the number of full months of operation
1128	during those 12 months, and the result multiplied by 12. The
1129	amount distributed pursuant to this subparagraph to each county
1130	in which a qualified new retail station is located shall equal
1131	the local option taxes due on the gallons of diesel fuel sold by
1132	the new retail station during the year ending January 31, less
1133	the service charges enumerated in s. 215.20 and the dealer
1134	allowance provided for by s. 206.91. Gallons of diesel fuel sold
1135	at the qualified new retail station shall be certified to the
1136	department by the county requesting the additional distribution
1137	by June 15, 1997, and by March 1 in each subsequent year. The
1138	certification shall include the beginning inventory, fuel
1139	purchases and sales, and the ending inventory for the new retail
1140	station for each month of operation during the year, the
1141	original purchase invoices for the period, and any other
1142	information the department deems reasonable and necessary to
1143	establish the certified gallons. The department may review and
1144	audit the retail dealer's records provided to a county to
1145	establish the gallons sold by the new retail station.
1146	Notwithstanding the provisions of this subparagraph, when more
1147	than one county qualifies for a distribution pursuant to this
1148	subparagraph and the requested distributions exceed the total
1149	taxes available for distribution, each county shall receive a
1150	prorated share of the moneys available for distribution.
1151	4.  After the distribution of taxes pursuant to
1152	subparagraph 2. 3., all additional taxes available for
1153	distribution, except the taxes described in subparagraph 3.,
1154	shall be distributed based on vehicular diesel fuel storage
1155	capacities in each county pursuant to this subparagraph. The
1156	total vehicular diesel fuel storage capacity shall be
1157	established for each fiscal year based on the registration of
1158	facilities with the Department of Environmental Protection as
1159	required by s. 376.303 for the following facility types: retail
1160	stations, fuel user/nonretail, state government, local
1161	government, and county government. Each county shall receive a
1162	share of the total taxes available for distribution pursuant to
1163	this subparagraph equal to a fraction, the numerator of which is
1164	the storage capacity located within the county for vehicular
1165	diesel fuel in the facility types listed in this subparagraph
1166	and the denominator of which is the total statewide storage
1167	capacity for vehicular diesel fuel in those facility types. The
1168	vehicular diesel fuel storage capacity for each county and
1169	facility type shall be that established by the Department of
1170	Environmental Protection by June 1, 1997, for the 1996-1997
1171	fiscal year, and by January 31 for each succeeding fiscal year.
1172	The storage capacities so established shall be final. The
1173	storage capacity for any new retail station for which a county
1174	receives a distribution pursuant to subparagraph 3. shall not be
1175	included in the calculations pursuant to this subparagraph.
1176	Section 19.  Subsection (20) of section 443.036, Florida
1177	Statutes, is amended to read:
1178	443.036  Definitions.--As used in this chapter, the term:
1179	(20)  "Employing unit" means an individual or type of
1180	organization, including a partnership, limited liability
1181	company, association, trust, estate, joint-stock company,
1182	insurance company, or corporation, whether domestic or foreign;
1183	the receiver, trustee in bankruptcy, trustee, or successor of
1184	any of the foregoing; or the legal representative of a deceased
1185	person, which has or had in its employ one or more individuals
1186	performing services for it within this state.
1187	(a)  Each individual employed to perform or to assist in
1188	performing the work of any agent or employee of an employing
1189	unit is deemed to be employed by the employing unit for the
1190	purposes of this chapter, regardless of whether the individual
1191	was hired or paid directly by the employing unit or by an agent
1192	or employee of the employing unit, if the employing unit had
1193	actual or constructive knowledge of the work.
1194	(b)  Each individual performing services in this state for
1195	an employing unit maintaining at least two separate
1196	establishments in this state is deemed to be performing services
1197	for a single employing unit for the purposes of this chapter.
1198	(c)  A person who is an officer of a corporation, or a
1199	member of a limited liability company classified as a
1200	corporation for federal income tax purposes, and who performs
1201	services for the corporation or limited liability company in
1202	this state, regardless of whether those services are continuous,
1203	is deemed an employee of the corporation or the limited
1204	liability company during all of each week of his or her tenure
1205	of office, regardless of whether he or she is compensated for
1206	those services. Services are presumed to be rendered for the
1207	corporation in cases in which the officer is compensated by
1208	means other than dividends upon shares of stock of the
1209	corporation owned by him or her.
1210	(d)  A limited liability company shall be treated as having
1211	the same status as it is classified for federal income tax
1212	purposes. However, a single-member limited liability company
1213	shall be treated as the employer.
1214	Section 20.  Paragraph (b) of subsection (2) of section
1215	443.1215, Florida Statutes, is amended to read:
1216	443.1215  Employers.--
1217	(2)
1218	(b)  In determining whether an employing unit for which
1219	service, other than agricultural labor, is also performed is an
1220	employer under paragraph (1)(a), paragraph (1)(b), paragraph
1221	(1)(c), or subparagraph (1)(d)2., the wages earned or the
1222	employment of an employee performing service in agricultural
1223	labor may not be taken into account. If an employing unit is
1224	determined to be an employer of agricultural labor, the
1225	employing unit is considered an employer for purposes of
1226	paragraph (1)(a) subsection (1).
1227	Section 21.  Subsection (2) of section 443.1316, Florida
1228	Statutes, is amended to read:
1229	443.1316  Unemployment tax collection services; interagency
1230	agreement.--
1231	(2)(a)  The Department of Revenue is considered to be
1232	administering a revenue law of this state when the department
1233	implements this chapter, or otherwise provides unemployment tax
1234	collection services, under contract with the Agency for
1235	Workforce Innovation through the interagency agreement.
1236	(b)  Sections 213.015(1)-(3), (5)-(7), (9)-(19), and (21);
1237	213.018; 213.025; 213.051; 213.053; 213.0532; 213.0535; 213.055;
1238	213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1239	213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37;
1240	213.50; 213.67; 213.69; 213.691; 213.692; 213.73; 213.733;
1241	213.74; and 213.757; and 213.758 apply to the collection of
1242	unemployment contributions and reimbursements by the Department
1243	of Revenue unless prohibited by federal law.
1244	Section 22.  Section 443.141, Florida Statutes, is amended
1245	to read:
1246	443.141  Collection of contributions and reimbursements.--
1247	(1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1248	ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--
1249	(a)  Interest.--Contributions or reimbursements unpaid on
1250	the date due shall bear interest at the rate of 1 percent per
1251	month from and after that date until payment plus accrued
1252	interest is received by the tax collection service provider,
1253	unless the service provider finds that the employing unit has or
1254	had good reason for failure to pay the contributions or
1255	reimbursements when due. Interest collected under this
1256	subsection must be paid into the Special Employment Security
1257	Administration Trust Fund.
1258	(b)  Penalty for delinquent, erroneous, incomplete, or
1259	insufficient reports.--
1260	1.  An employing unit that fails to file any report
1261	required by the Agency for Workforce Innovation or its tax
1262	collection service provider, in accordance with rules for
1263	administering this chapter, shall pay to the tax collection
1264	service provider for each delinquent report the sum of $25 for
1265	each 30 days or fraction thereof that the employing unit is
1266	delinquent, unless the agency or its service provider, whichever
1267	required the report, finds that the employing unit has or had
1268	good reason for failure to file the report. The agency or its
1269	service provider may assess penalties only through the date of
1270	the issuance of the final assessment notice. However, additional
1271	penalties accrue if the delinquent report is subsequently filed.
1272	2.a.  An employing unit that files an erroneous,
1273	incomplete, or insufficient report with the Agency for Workforce
1274	Innovation or its tax collection service provider, shall pay a
1275	penalty. The amount of the penalty is $50 or 10 percent of any
1276	tax due, whichever is greater, but no more than $300 per report.
1277	The penalty shall be added to any tax, penalty, or interest
1278	otherwise due.
1279	b.  The agency or its tax collection service provider shall
1280	waive the penalty if the employing unit files an accurate,
1281	complete, and sufficient report within 30 days after a penalty
1282	notice is issued to the employing unit. The penalty may not be
1283	waived more than one time during a 12-month period.
1284	c.  As used in this subsection, the term "erroneous,
1285	incomplete, or insufficient report" means a report so lacking in
1286	information, completeness, or arrangement that the report cannot
1287	be readily understood, verified, or reviewed. Such reports
1288	include, but are not limited to, reports having missing wage or
1289	employee information, missing or incorrect social security
1290	numbers, or illegible entries; reports submitted in a format
1291	that is not approved by the agency or its tax collection service
1292	provider; and reports showing gross wages that do not equal the
1293	total of the wages of each employee. However, the term does not
1294	include a report that merely contains inaccurate data that was
1295	supplied to the employer by the employee, if the employer was
1296	unaware of the inaccuracy.
1297	3.2.  Sums collected as Penalties imposed pursuant to this
1298	paragraph shall under subparagraph 1. must be deposited in the
1299	Special Employment Security Administration Trust Fund.
1300	4.3.  The penalty and interest for a delinquent, erroneous,
1301	incomplete, or insufficient report may be waived if when the
1302	penalty or interest is inequitable. The provisions of s.
1303	213.24(1) apply to any penalty or interest that is imposed under
1304	this section.
1305	5.  The Agency for Workforce Innovation and the state
1306	agency providing unemployment tax collection services may adopt
1307	rules to administer this subsection.
1308	(c)  Application of partial payments.--If When a
1309	delinquency exists in the employment record of an employer not
1310	in bankruptcy, a partial payment less than the total delinquency
1311	amount shall be applied to the employment record as the payor
1312	directs. In the absence of specific direction, the partial
1313	payment shall be applied to the payor's employment record as
1314	prescribed in the rules of the Agency for Workforce Innovation
1315	or the state agency providing tax collection services.
1316	(2)  REPORTS, CONTRIBUTIONS, APPEALS.--
1317	(a)  Failure to make reports and pay contributions.--If an
1318	employing unit determined by the tax collection service provider
1319	to be an employer subject to this chapter fails to make and file
1320	any report as and when required by this chapter or by any rule
1321	of the Agency for Workforce Innovation or the state agency
1322	providing tax collection services, for the purpose of
1323	determining the amount of contributions due by the employer
1324	under this chapter, or if any filed report is found by the
1325	service provider to be incorrect or insufficient, and the
1326	employer, after being notified in writing by the service
1327	provider to file the report, or a corrected or sufficient
1328	report, as applicable, fails to file the report within 15 days
1329	after the date of the mailing of the notice, the tax collection
1330	service provider may:
1331	1.  Determine the amount of contributions due from the
1332	employer based on the information readily available to it, which
1333	determination is deemed to be prima facie correct;
1334	2.  Assess the employer the amount of contributions
1335	determined to be due; and
1336	3.  Immediately notify the employer by mail of the
1337	determination and assessment including penalties as provided in
1338	this chapter, if any, added and assessed, and demand payment
1339	together with interest on the amount of contributions from the
1340	date that amount was due and payable.
1341	(b)  Hearings.--The determination and assessment are final
1342	15 days after the date the assessment is mailed unless the
1343	employer files with the tax collection service provider within
1344	the 15 days a written protest and petition for hearing
1345	specifying the objections thereto. The tax collection service
1346	provider shall promptly review each petition and may reconsider
1347	its determination and assessment in order to resolve the
1348	petitioner's objections. The tax collection service provider
1349	shall forward each petition remaining unresolved to the Agency
1350	for Workforce Innovation for a hearing on the objections. Upon
1351	receipt of a petition, the Agency for Workforce Innovation shall
1352	schedule a hearing and notify the petitioner of the time and
1353	place of the hearing. The Agency for Workforce Innovation may
1354	appoint special deputies to conduct hearings and to submit their
1355	findings together with a transcript of the proceedings before
1356	them and their recommendations to the agency for its final
1357	order. Special deputies are subject to the prohibition against
1358	ex parte communications in s. 120.66. At any hearing conducted
1359	by the Agency for Workforce Innovation or its special deputy,
1360	evidence may be offered to support the determination and
1361	assessment or to prove it is incorrect. In order to prevail,
1362	however, the petitioner must either prove that the determination
1363	and assessment are incorrect or file full and complete corrected
1364	reports. Evidence may also be submitted at the hearing to rebut
1365	the determination by the tax collection service provider that
1366	the petitioner is an employer under this chapter. Upon evidence
1367	taken before it or upon the transcript submitted to it with the
1368	findings and recommendation of its special deputy, the Agency
1369	for Workforce Innovation shall either set aside the tax
1370	collection service provider's determination that the petitioner
1371	is an employer under this chapter or reaffirm the determination.
1372	The amounts assessed under the final order, together with
1373	interest and penalties, must be paid within 15 days after notice
1374	of the final order is mailed to the employer, unless judicial
1375	review is instituted in a case of status determination. Amounts
1376	due when the status of the employer is in dispute are payable
1377	within 15 days after the entry of an order by the court
1378	affirming the determination. However, any determination that an
1379	employing unit is not an employer under this chapter does not
1380	affect the benefit rights of any individual as determined by an
1381	appeals referee or the commission unless:
1382	1.  The individual is made a party to the proceedings
1383	before the special deputy; or
1384	2.  The decision of the appeals referee or the commission
1385	has not become final or the employing unit and the Agency for
1386	Workforce Innovation were not made parties to the proceedings
1387	before the appeals referee or the commission.
1388	(c)  Appeals.--The Agency for Workforce Innovation and the
1389	state agency providing unemployment tax collection services
1390	shall adopt rules prescribing the procedures for an employing
1391	unit determined to be an employer to file an appeal and be
1392	afforded an opportunity for a hearing on the determination.
1393	Pending a hearing, the employing unit must file reports and pay
1394	contributions in accordance with s. 443.131.
1395	(3)  COLLECTION PROCEEDINGS.--
1396	(a)  Lien for payment of contributions or reimbursements.--
1397	1.  There is created A lien exists in favor of the tax
1398	collection service provider upon all the property, both real and
1399	personal, of any employer liable for payment of any contribution
1400	or reimbursement levied and imposed under this chapter for the
1401	amount of the contributions or reimbursements due, together with
1402	any interest, costs, and penalties. If any contribution or
1403	reimbursement imposed under this chapter or any portion of that
1404	contribution, reimbursement, interest, or penalty is not paid
1405	within 60 days after becoming delinquent, the tax collection
1406	service provider may file subsequently issue a notice of lien
1407	that may be filed in the office of the clerk of the circuit
1408	court of any county in which the delinquent employer owns
1409	property or has conducted business. The notice of lien must
1410	include the periods for which the contributions, reimbursements,
1411	interest, or penalties are demanded and the amounts due. A copy
1412	of the notice of lien must be mailed to the employer at the
1413	employer's her or his last known address. The notice of lien may
1414	not be filed issued and recorded until 15 days after the date
1415	the assessment becomes final under subsection (2). Upon filing
1416	presentation of the notice of lien, the clerk of the circuit
1417	court shall record the notice of lien it in a book maintained
1418	for that purpose, and the amount of the notice of lien, together
1419	with the cost of recording and interest accruing upon the amount
1420	of the contribution or reimbursement, becomes a lien upon the
1421	title to and interest, whether legal or equitable, in any real
1422	property, chattels real, or personal property of the employer
1423	against whom the notice of lien is issued, in the same manner as
1424	a judgment of the circuit court docketed in the office of the
1425	circuit court clerk, with execution issued to the sheriff for
1426	levy. This lien is prior, preferred, and superior to all
1427	mortgages or other liens filed, recorded, or acquired after the
1428	notice of lien is filed. Upon the payment of the amounts due, or
1429	upon determination by the tax collection service provider that
1430	the notice of lien was erroneously issued, the lien is satisfied
1431	when the service provider acknowledges in writing that the lien
1432	is fully satisfied. A lien's satisfaction does not need to be
1433	acknowledged before any notary or other public officer, and the
1434	signature of the director of the tax collection service provider
1435	or his or her designee is conclusive evidence of the
1436	satisfaction of the lien, which satisfaction shall be recorded
1437	by the clerk of the circuit court who receives the fees for
1438	those services.
1439	2.  The tax collection service provider may subsequently
1440	issue a warrant directed to any sheriff in this state,
1441	commanding him or her to levy upon and sell any real or personal
1442	property of the employer liable for any amount under this
1443	chapter within his or her jurisdiction, for payment, with the
1444	added penalties and interest and the costs of executing the
1445	warrant, together with the costs of the clerk of the circuit
1446	court in recording and docketing the notice of lien, and to
1447	return the warrant to the service provider with payment. The
1448	warrant may only be issued and enforced for all amounts due to
1449	the tax collection service provider on the date the warrant is
1450	issued, together with interest accruing on the contribution or
1451	reimbursement due from the employer to the date of payment at
1452	the rate provided in this section. In the event of sale of any
1453	assets of the employer, however, priorities under the warrant
1454	shall be determined in accordance with the priority established
1455	by any notices of lien filed by the tax collection service
1456	provider and recorded by the clerk of the circuit court. The
1457	sheriff shall execute the warrant in the same manner prescribed
1458	by law for executions issued by the clerk of the circuit court
1459	for judgments of the circuit court. The sheriff is entitled to
1460	the same fees for executing the warrant as for a writ of
1461	execution out of the circuit court, and these fees must be
1462	collected in the same manner.
1463	3.  The lien expires 10 years after the filing of a notice
1464	of lien with the clerk of court. An action to collect amounts
1465	due under this chapter may not be commenced after the expiration
1466	of the lien securing the payment of the amounts owed.
1467	(b)  Injunctive procedures to contest warrants after
1468	issuance.--An injunction or restraining order to stay the
1469	execution of a warrant may not be issued until a motion is
1470	filed; reasonable notice of a hearing on the motion for the
1471	injunction is served on the tax collection service provider; and
1472	the party seeking the injunction either pays into the custody of
1473	the court the full amount of contributions, reimbursements,
1474	interests, costs, and penalties claimed in the warrant or enters
1475	into and files with the court a bond with two or more good and
1476	sufficient sureties approved by the court in a sum at least
1477	twice the amount of the contributions, reimbursements,
1478	interests, costs, and penalties, payable to the tax collection
1479	service provider. The bond must also be conditioned to pay the
1480	amount of the warrant, interest, and any damages resulting from
1481	the wrongful issuing of the injunction, if the injunction is
1482	dissolved, or the motion for the injunction is dismissed. Only
1483	one surety is required when the bond is executed by a lawfully
1484	authorized surety company.
1485	(c)  Attachment and garnishment.--Upon the filing of notice
1486	of lien as provided in subparagraph (a)1., the tax collection
1487	service provider is entitled to remedy by attachment or
1488	garnishment as provided in chapters 76 and 77, as for a debt
1489	due. Upon application by the tax collection service provider,
1490	these writs shall be issued by the clerk of the circuit court as
1491	upon a judgment of the circuit court duly docketed and recorded.
1492	These writs shall be returnable to the circuit court. A bond may
1493	not be required of the tax collection service provider as a
1494	condition required for the issuance of these writs of attachment
1495	or garnishment. Issues raised under proceedings by attachment or
1496	garnishment shall be tried by the circuit court in the same
1497	manner as a judgment under chapters 76 and 77. Further, the
1498	notice of lien filed by the tax collection service provider is
1499	valid for purposes of all remedies under this chapter until
1500	satisfied under this chapter, and revival by scire facias or
1501	other proceedings are not necessary before pursuing any remedy
1502	authorized by law. Proceedings authorized upon a judgment of the
1503	circuit court do not make the lien a judgment of the circuit
1504	court upon a debt for any purpose other than as are specifically
1505	provided by law as procedural remedies.
1506	(d)  Third-party claims.--Upon any levy made by the sheriff
1507	under a writ of attachment or garnishment as provided in
1508	paragraph (c), the circuit court shall try third-party claims to
1509	property involved as upon a judgment thereof and all proceedings
1510	authorized on third-party claims in ss. 56.16, 56.20, 76.21, and
1511	77.16 shall apply.
1512	(e)  Proceedings supplementary to execution.--At any time
1513	after a warrant provided for in subparagraph (a)2. is returned
1514	unsatisfied by any sheriff of this state, the tax collection
1515	service provider may file an affidavit in the circuit court
1516	affirming the warrant was returned unsatisfied and remains valid
1517	and outstanding. The affidavit must also state the residence of
1518	the party or parties against whom the warrant is issued. The tax
1519	collection service provider is subsequently entitled to have
1520	other and further proceedings in the circuit court as upon a
1521	judgment thereof as provided in s. 56.29.
1522	(f)  Reproductions.--In any proceedings in any court under
1523	this chapter, reproductions of the original records of the
1524	Agency for Workforce Innovation, its tax collection service
1525	provider, the former Department of Labor and Employment
1526	Security, or the commission, including, but not limited to,
1527	photocopies or microfilm, are primary evidence in lieu of the
1528	original records or of the documents that were transcribed into
1529	those records.
1530	(g)  Jeopardy assessment and warrant.--If the tax
1531	collection service provider reasonably believes that the
1532	collection of contributions or reimbursements from an employer
1533	will be jeopardized by delay, the service provider may assess
1534	the contributions or reimbursements immediately, together with
1535	interest or penalties when due, regardless of whether the
1536	contributions or reimbursements accrued are due, and may
1537	immediately issue a notice of lien and jeopardy warrant upon
1538	which proceedings may be conducted as provided in this section
1539	for notice of lien and warrant of the service provider. Within
1540	15 days after mailing the notice of lien by registered mail, the
1541	employer may protest the issuance of the lien in the same manner
1542	provided in paragraph (2)(a). The protest does not operate as a
1543	supersedeas or stay of enforcement unless the employer files
1544	with the sheriff seeking to enforce the warrant a good and
1545	sufficient surety bond in twice the amount demanded by the
1546	notice of lien or warrant. The bond must be conditioned upon
1547	payment of the amount subsequently found to be due from the
1548	employer to the tax collection service provider in the final
1549	order of the Agency for Workforce Innovation upon protest of
1550	assessment. The jeopardy warrant and notice of lien are
1551	satisfied in the manner provided in this section upon payment of
1552	the amount finally determined to be due from the employer. If
1553	enforcement of the jeopardy warrant is not superseded as
1554	provided in this section, the employer is entitled to a refund
1555	from the fund of all amounts paid as contributions or
1556	reimbursements in excess of the amount finally determined to be
1557	due by the employer upon application being made as provided in
1558	this chapter.
1559	(4)  MISCELLANEOUS PROVISIONS FOR COLLECTION OF
1560	CONTRIBUTIONS AND REIMBURSEMENTS.--
1561	(a)  In addition to all other remedies and proceedings
1562	authorized by this chapter for the collection of contributions
1563	and reimbursements, a right of action by suit in the name of the
1564	tax collection service provider is created. A suit may be
1565	brought, and all proceedings taken, to the same effect and
1566	extent as for the enforcement of a right of action for debt or
1567	assumpsit, and all remedies available in such actions, including
1568	attachment and garnishment, are available to the tax collection
1569	service provider for the collection of any contribution or
1570	reimbursement. The tax collection service provider is not,
1571	however, required to post bond in any such action or
1572	proceedings. In addition, this section does not make these
1573	contributions or reimbursements a debt or demand unenforceable
1574	against homestead property as provided by Art. X of the State
1575	Constitution, and these remedies are solely procedural.
1576	(b)  An employer who fails to make return or pay the
1577	contributions or reimbursements levied under this chapter, and
1578	who remains an employer as provided in s. 443.121, may be
1579	enjoined from employing individuals in employment as defined in
1580	this chapter upon the complaint of the tax collection service
1581	provider in the circuit court of the county in which the
1582	employer does business. An employer who fails to make return or
1583	pay contributions or reimbursements shall be enjoined from
1584	employing individuals in employment until the return is made and
1585	the contributions or reimbursements are paid to the tax
1586	collection service provider.
1587	(c)  Any agent or employee designated by the Agency for
1588	Workforce Innovation or its tax collection service provider may
1589	administer an oath to any person for any return or report
1590	required by this chapter or by the rules of the Agency for
1591	Workforce Innovation or the state agency providing unemployment
1592	tax collection services, and an oath made before the agency or
1593	its service provider or any authorized agent or employee has the
1594	same effect as an oath made before any judicial officer or
1595	notary public of the state.
1596	(d)  Civil actions brought under this chapter to collect
1597	contributions, reimbursements, or interest, or any proceeding
1598	conducted for the collection of contributions or reimbursements
1599	from an employer, shall be heard by the court having
1600	jurisdiction at the earliest possible date and are entitled to
1601	preference upon the calendar of the court over all other civil
1602	actions except petitions for judicial review of claims for
1603	benefits arising under this chapter and cases arising under the
1604	Workers' Compensation Law of this state.
1605	(e)  The tax collection service provider may commence an
1606	action in any other state to collect unemployment compensation
1607	contributions, reimbursements, penalties, and interest legally
1608	due this state. The officials of other states that extend a like
1609	comity to this state may sue for the collection of
1610	contributions, reimbursements, interest, and penalties in the
1611	courts of this state. The courts of this state shall recognize
1612	and enforce liability for contributions, reimbursements,
1613	interest, and penalties imposed by other states that extend a
1614	like comity to this state.
1615	(f)  The collection of any contribution, reimbursement,
1616	interest, or penalty due under this chapter is not enforceable
1617	by civil action, warrant, claim, or other means unless the
1618	notice of lien is filed with the clerk of the circuit court as
1619	described in subsection (3) within 5 years after the date the
1620	contribution, reimbursement, interest, and penalty were due.
1621	(5)  PRIORITIES UNDER LEGAL DISSOLUTION OR
1622	DISTRIBUTIONS.--In the event of any distribution of any
1623	employer's assets pursuant to an order of any court under the
1624	laws of this state, including any receivership, assignment for
1625	the benefit of creditors, adjudicated insolvency, composition,
1626	administration of estates of decedents, or other similar
1627	proceeding, contributions or reimbursements then or subsequently
1628	due must be paid in full before all other claims except claims
1629	for wages of $250 or less to each claimant, earned within 6
1630	months after the commencement of the proceeding, and on a parity
1631	with all other tax claims wherever those tax claims are given
1632	priority. In the administration of the estate of any decedent,
1633	the filing of notice of lien is a proceeding required upon
1634	protest of the claim filed by the tax collection service
1635	provider for contributions or reimbursements due under this
1636	chapter, and the claim must be allowed by the circuit judge. The
1637	personal representative of the decedent, however, may by
1638	petition to the circuit court object to the validity of the tax
1639	collection service provider's claim, and proceedings shall be
1640	conducted in the circuit court for the determination of the
1641	validity of the service provider's claim. Further, the bond of
1642	the personal representative may not be discharged until the
1643	claim is finally determined by the circuit court. When a bond is
1644	not given by the personal representative, the assets of the
1645	estate may not be distributed until the final determination by
1646	the circuit court. Upon distribution of the assets of the estate
1647	of any decedent, the tax collection service provider's claim has
1648	a class 8 priority established in s. 733.707(1)(h), subject to
1649	the above limitations with reference to wages. In the event of
1650	any employer's adjudication in bankruptcy, judicially confirmed
1651	extension proposal, or composition, under the Federal Bankruptcy
1652	Act of 1898, as amended, contributions or reimbursements then or
1653	subsequently due are entitled to priority as is provided in s.
1654	64B of that act (U.S.C. Title II, s. 104(b), as amended).
1655	(6)  REFUNDS.--
1656	(a)  Within 4 years after payment of any amount as
1657	contributions, reimbursements, interest, or penalties, an
1658	employing unit may apply for an adjustment of its subsequent
1659	payments of contributions or reimbursements, or for a refund if
1660	the adjustment cannot be made.
1661	(b)  If the tax collection service provider determines that
1662	any contributions, reimbursements, interest, or penalties were
1663	erroneously collected, the employing unit may adjust its
1664	subsequent payment of contributions or reimbursements by the
1665	amount erroneously collected. If an adjustment cannot be made,
1666	the tax collection service provider shall refund the amount
1667	erroneously collected from the fund.
1668	(c)  Within the time limit provided in paragraph (a), the
1669	tax collection service provider may on its own initiative adjust
1670	or refund the amount erroneously collected.
1671	(d)  This chapter does not authorize a refund of
1672	contributions or reimbursements properly paid in accordance with
1673	this chapter when the payment was made, except as required by s.
1674	443.1216(13)(e).
1675	(e)  An employing unit entitled to a refund or adjustment
1676	for erroneously collected contributions, reimbursements,
1677	interest, or penalties is not entitled to interest on that
1678	erroneously collected amount.
1679	(f)  Refunds under this subsection and under s.
1680	443.1216(13)(e) may be paid from the clearing account or the
1681	benefit account of the Unemployment Compensation Trust Fund and
1682	from the Special Employment Security Administration Trust Fund
1683	for interest or penalties previously paid into the fund,
1684	notwithstanding s. 443.191(2).
1685	Section 23.  Effective July 1, 2009, subsection (2) of
1686	section 443.163, Florida Statutes, is amended to read:
1687	443.163  Electronic reporting and remitting of
1688	contributions and reimbursements.--
1689	(2)(a)  An employer who is required by law to file an
1690	Employers Quarterly Report (UCT-6) by approved electronic means,
1691	but who files the report by a means other than approved
1692	electronic means, is liable for a penalty of $50 $10 for that
1693	report and $1 for each employee. This penalty, which is in
1694	addition to any other applicable penalty provided by this
1695	chapter. However, unless the penalty does not apply if employer
1696	first obtains a waiver of this requirement from the tax
1697	collection service provider waives the electronic filing
1698	requirement in advance. An employer who fails to remit
1699	contributions or reimbursements by approved electronic means as
1700	required by law is liable for a penalty of $50 $10 for each
1701	remittance submitted by a means other than approved electronic
1702	means. This penalty, which is in addition to any other
1703	applicable penalty provided by this chapter.
1704	(b)  A person who prepared and reported for 100 or more
1705	employers in any quarter during the preceding state fiscal year,
1706	but who fails to file an Employers Quarterly Report (UCT-6) for
1707	each calendar quarter in the current calendar year by approved
1708	electronic means as required by law, is liable for a penalty of
1709	$50 $10 for that report and $1 for each employee. This penalty,
1710	which is in addition to any other applicable penalty provided by
1711	this chapter. However, unless the penalty does not apply if
1712	person first obtains a waiver of this requirement from the tax
1713	collection service provider waives the electronic filing
1714	requirement in advance.
1715	Section 24.  Subsection (3) of section 443.163, Florida
1716	Statutes, is amended to read:
1717	443.163  Electronic reporting and remitting of
1718	contributions and reimbursements.--
1719	(3)  The tax collection service provider may waive the
1720	requirement to file an Employers Quarterly Report (UCT-6) by
1721	electronic means for employers that are unable to comply despite
1722	good faith efforts or due to circumstances beyond the employer's
1723	reasonable control.
1724	(a)  As prescribed by the Agency for Workforce Innovation
1725	or its tax collection service provider, grounds for approving
1726	the waiver include, but are not limited to, circumstances in
1727	which the employer does not:
1728	1.  Currently file information or data electronically with
1729	any business or government agency; or
1730	2.  Have a compatible computer that meets or exceeds the
1731	standards prescribed by the Agency for Workforce Innovation or
1732	its tax collection service provider.
1733	(b)  The tax collection service provider shall accept other
1734	reasons for requesting a waiver from the requirement to submit
1735	the Employers Quarterly Report (UCT-6) by electronic means,
1736	including, but not limited to:
1737	1.  That the employer needs additional time to program his
1738	or her computer;
1739	2.  That complying with this requirement causes the
1740	employer financial hardship; or
1741	3.  That complying with this requirement conflicts with the
1742	employer's business procedures.
1743	(c)  The Agency for Workforce Innovation or the state
1744	agency providing unemployment tax collection services may
1745	establish by rule the length of time a waiver is valid and may
1746	determine whether subsequent waivers will be authorized, based
1747	on this subsection; however, the tax collection service provider
1748	may only grant a waiver from electronic reporting if the
1749	employer timely files the Employers Quarterly Report (UCT-6) by
1750	telefile, unless the employer wage detail exceeds the service
1751	provider's telefile system capabilities.
1752	Section 25.  Effective July 1, 2009, section 213.691,
1753	Florida Statutes, is created to read:
1754	213.691  Integrated warrants and judgment lien
1755	certificates.--The department may file a single integrated
1756	warrant or a single integrated judgment lien certificate for a
1757	taxpayer's total liability for all taxes, fees, or surcharges
1758	administered by the department. Such warrants and judgment lien
1759	certificates may be filed in lieu of or to replace individual
1760	warrants, notices of liens, and judgment lien certificates. Each
1761	integrated warrant or integrated judgment lien certificate must
1762	itemize the amount due for each tax, fee, or surcharge and any
1763	related interest and penalty.
1764	Section 26.  Effective July 1, 2009, section 213.692,
1765	Florida Statutes, is created to read:
1766	213.692  Integrated enforcement authority.--
1767	(1)  If the department has filed a warrant, notice of lien,
1768	or judgment lien certificate against the property of a taxpayer,
1769	the department may also revoke all certificates of registration,
1770	permits, or licenses issued by the department to that taxpayer.
1771	(a)  Before the department may revoke the certificates of
1772	registration, permits, or licenses, the department must schedule
1773	an informal conference that the taxpayer is required to attend.
1774	At the conference, the taxpayer may present evidence regarding
1775	the department's intended action or enter into a compliance
1776	agreement. The department must provide written notice to the
1777	taxpayer of the department's intended action and the time, date,
1778	and place of the conference. The department shall issue an
1779	administrative complaint to revoke the certificates of
1780	registration, permits, or licenses if the taxpayer does not
1781	attend the conference, enter into a compliance agreement, or
1782	comply with a compliance agreement.
1783	(b)  The department may not issue a certificate of
1784	registration, permit, or license to a taxpayer whose certificate
1785	of registration, permit, or license has been revoked unless:
1786	1.  The outstanding liabilities of the taxpayer have been
1787	satisfied; or
1788	2.  The department enters into a written agreement with the
1789	taxpayer regarding any outstanding liabilities and, as part of
1790	such agreement, agrees to issue a certificate of registration,
1791	permit, or license.
1792	(c)  The department shall require a cash deposit, bond, or
1793	other security as a condition of issuing a new certificate of
1794	registration pursuant to the requirements of s. 212.14(4).
1795	(2)  If the department files a warrant or a judgment lien
1796	certificate in connection with a jeopardy assessment, the
1797	department must comply with the procedures in s. 213.732 before
1798	or in conjunction with those provided in this section.
1799	(3)  The department may adopt rules to administer this
1800	section.
1801	Section 27.  Effective July 1, 2009, the Department of
1802	Revenue is authorized to adopt emergency rules to administer s.
1803	213.692, Florida Statutes. The emergency rules shall remain in
1804	effect for 6 months after adoption and may be renewed during the
1805	pendency of procedures to adopt rules addressing the subject of
1806	the emergency rules.
1807	Section 28.  Effective July 1, 2009, sections 195.095 and
1808	213.054, Florida Statutes, are repealed.
1809	Section 29.  Except as otherwise expressly provided in this
1810	act, this act shall take effect upon becoming a law.

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