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

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