Florida Senate - 2010 SB 1976
By Senator Altman
24-01290B-10 20101976__
1 A bill to be entitled
2 An act relating to the Department of Revenue; amending
3 s. 55.204, F.S.; specifying the duration of liens
4 securing the payment of unemployment compensation tax
5 obligations; amending s. 95.091, F.S.; creating an
6 exception to a limit on the duration of tax liens for
7 certain tax liens relating to unemployment
8 compensation taxes; amending s. 201.02, F.S.;
9 providing that the tax on deeds and other instruments
10 relating to real property does not apply to property
11 sold pursuant to a short sale; defining the term
12 “short sale”; authorizing the department to adopt
13 rules; amending s. 202.125, F.S.; providing that an
14 exemption from the communications services tax does
15 not apply to transient public lodging establishments;
16 amending s. 212.05, F.S.; specifying that the tax on
17 sales, use, and other transactions applies to charges
18 for nonresidential building cleaning and
19 nonresidential building pest control; amending s.
20 212.0515, F.S.; revising the contents of the notice
21 that must be posted on vending machines; amending s.
22 212.08, F.S.; providing criteria to determine whether
23 the tax on sales, use, and other transactions applies
24 to a package containing exempt food products and
25 taxable nonfood products; providing that the tax
26 exemption for building materials used in the
27 rehabilitation of real property in an enterprise zone
28 applies only while the property is being
29 rehabilitated; providing that a single application for
30 a tax refund of taxes paid on building materials used
31 in the rehabilitation of real property may be used for
32 certain contiguous parcels; revising the information
33 that must be included in an application for a tax
34 refund; providing that the tax exemption for building
35 materials used in an enterprise zone may inure to a
36 unit of government; revising the date by which an
37 application for a tax refund for taxes paid on
38 building materials used in an enterprise zone must be
39 submitted to the department; amending s. 213.053,
40 F.S.; authorizing the department to provide certain
41 confidential taxpayer information to the Florida
42 Energy and Climate Commission; providing for such
43 authority to operate retroactively; providing that
44 restrictions on disclosure of confidential taxpayer
45 information do not prohibit the department from using
46 certain methods of electronic communication for
47 certain purposes; providing that the department may
48 release confidential taxpayer information relating to
49 a corporation having an outstanding tax warrant to the
50 Department of Business and Professional Regulation;
51 authorizing the department to share taxpayer names and
52 identification numbers for purposes of information
53 sharing agreements with financial institutions;
54 authorizing the department to share certain
55 information relating to the tax on sales, use, and
56 other transactions with the Department of
57 Environmental Protection; authorizing the department
58 to publish a list of taxpayers against whom it has
59 filed a warrant or judgment lien certificate;
60 requiring the department to update the list at least
61 monthly; authorizing the department to adopt rules;
62 authorizing the department to provide confidential
63 taxpayer information relating to collections from
64 taxpayers against whom it has taken a collection
65 action; creating s. 213.0532, F.S.; defining terms;
66 requiring the department and certain financial
67 institutions to enter into information-sharing
68 agreements to enable the department to obtain the
69 account balances and personally identifying
70 information of taxpayers; authorizing the department
71 and certain financial institutions to enter into
72 information-sharing agreements to enable the
73 department to obtain the account balances and
74 personally identifying information of taxpayers;
75 limiting the use of information gathered for the
76 purpose of enforcing the collection of certain taxes
77 and fees; requiring the department to pay a fee to the
78 financial institutions for their services; limiting
79 the liability for certain acts of financial
80 institutions that enter into an information-sharing
81 agreement; authorizing the department to adopt rules;
82 amending s. 213.25, F.S.; authorizing the department
83 to reduce a tax refund or credit owing to a taxpayer
84 to the extent of liability for unemployment
85 compensation taxes; amending s. 213.50, F.S.;
86 authorizing the Department of Business and
87 Professional Regulation to revoke or deny the renewal
88 of a license for a hotel or restaurant having an
89 outstanding tax warrant for a certain period of time;
90 amending s. 213.67, F.S.; specifying additional
91 methods by which the department may give notice of a
92 tax delinquency; creating s. 213.758, F.S.; defining
93 terms; providing for the transfer of tax liabilities
94 to the transferee of a business or a stock of goods
95 under certain circumstances; providing exceptions;
96 requiring a taxpayer who quits a business to file a
97 final tax return; authorizing the Department of Legal
98 Affairs to seek injunctions to prevent business
99 activities until taxes are paid; requiring the
100 transferor of a business or stock of goods to file a
101 final tax return and make a full tax payment after a
102 transfer; authorizing a transferee of a business or
103 stock of goods to withhold a portion of the
104 consideration for the transfer for the payment of
105 certain taxes; authorizing the Department of Legal
106 Affairs to seek an injunction to prevent business
107 activities by a transferee until the taxes are paid;
108 providing that the transferees are jointly and
109 severally liable with the transferor for the payment
110 of taxes, interest, or penalties under certain
111 circumstances; limiting the transferee’s liability to
112 the value or purchase price of the transferred
113 property; specifying a time period within which a
114 transferee may file certain actions; authorizing the
115 department to adopt rules; amending s. 220.192, F.S.;
116 providing for the administration of certain portions
117 of the renewable energy technologies tax credit
118 program by the Florida Energy and Climate Commission;
119 providing for retroactive application; amending s.
120 336.021, F.S.; revising the distribution of the ninth
121 cent fuel tax on motor fuel and diesel fuel; amending
122 s. 443.036, F.S.; providing for the treatment of a
123 single-member limited liability company as the
124 employer for purposes of unemployment compensation;
125 amending s. 443.1215, F.S.; correcting a cross
126 reference; amending s. 443.1316, F.S.; conforming
127 cross-references; amending s. 443.141, F.S.; providing
128 penalties for erroneous, incomplete, or insufficient
129 reports relating to unemployment compensation taxes;
130 authorizing a waiver of the penalty under certain
131 circumstances; defining a term; authorizing the Agency
132 for Workforce Innovation and the state agency
133 providing unemployment compensation tax collection
134 services to adopt rules; providing an expiration date
135 for liens for contributions and reimbursements;
136 amending s. 443.163, F.S.; increasing penalties for
137 failing to file Employers Quarterly Reports by means
138 other than approved electronic means; revising the
139 conditions under which the electronic filing
140 requirement may be waived; creating s. 213.692, F.S.;
141 authorizing the department to revoke all certificates
142 of registration, permits, or licenses issued to a
143 taxpayer against whose property the department has
144 filed a warrant or tax lien; requiring the scheduling
145 of an informal conference before revocation of the
146 certificates of registration, permits, or licenses;
147 prohibiting the department from issuing a certificate
148 of registration, permit, or license to a taxpayer
149 whose certificate of registration, permit, or license
150 has been revoked; providing exceptions; requiring
151 security as a condition of issuing a new certificate
152 of registration to a person whose certificate of
153 registration, permit, or license has been revoked
154 after the filing of a warrant or tax lien certificate;
155 authorizing the department to adopt rules, including
156 emergency rules; repealing s. 195.095, F.S., relating
157 to the authority of the Department of Revenue to
158 develop lists of bidders that are approved to contract
159 with property appraisers, tax collectors, or county
160 commissions for assessment or collection services;
161 repealing s. 213.054, F.S., relating to monitoring and
162 reporting on the use of a tax deduction claimed by
163 international banking institutions; providing
164 effective dates.
165
166 Be It Enacted by the Legislature of the State of Florida:
167
168 Section 1. Section 55.204, Florida Statutes, is amended to
169 read:
170 55.204 Duration and continuation of judgment lien;
171 destruction of records.—
172 (1) Except as provided in this section, a judgment lien
173 acquired under s. 55.202 lapses and becomes invalid 5 years
174 after the date of filing the judgment lien certificate.
175 (2) Liens securing the payment of child support or tax
176 obligations under as set forth in s. 95.091(1)(b) shall not
177 lapse until 20 years after the date of the original filing of
178 the warrant or other document required by law to establish a
179 lien. Liens securing the payment of unemployment tax obligations
180 lapse 10 years after the date of the original filing of the
181 notice of lien. A No second lien based on the original filing
182 may not be obtained.
183 (3) At any time within 6 months before or 6 months after
184 the scheduled lapse of a judgment lien under subsection (1), the
185 judgment creditor may acquire a second judgment lien by filing a
186 new judgment lien certificate. The effective date of the second
187 judgment lien is the date and time on which the judgment lien
188 certificate is filed. The second judgment lien is a new judgment
189 lien and not a continuation of the original judgment lien. The
190 second judgment lien permanently lapses and becomes invalid 5
191 years after its filing date, and no additional liens based on
192 the original judgment or any judgment based on the original
193 judgment may be acquired.
194 (4) A judgment lien continues only as to itemized property
195 for an additional 90 days after lapse of the lien. Such judgment
196 lien will continue only if:
197 (a) The property was had been itemized and its location
198 described with sufficient particularity in the instructions for
199 levy to permit the sheriff to act;
200 (b) The instructions for the levy had been delivered to the
201 sheriff before prior to the date of lapse of the lien; and
202 (c) The property was located in the county in which the
203 sheriff has jurisdiction at the time of delivery of the
204 instruction for levy. Subsequent removal of the property does
205 not defeat the lien. A court may order continuation of the lien
206 beyond the 90-day period on a showing that extraordinary
207 circumstances have prevented levy.
208 (5) The date of lapse of a judgment lien whose
209 enforceability has been temporarily stayed or enjoined as a
210 result of any legal or equitable proceeding is tolled until 30
211 days after the stay or injunction is terminated.
212 (6) If a no second judgment lien is not filed, the
213 Department of State shall maintain each judgment lien file and
214 all information contained therein for a minimum of 1 year after
215 the judgment lien lapses in accordance with this section. If a
216 second judgment lien is filed, the department shall maintain
217 both files and all information contained in such files for a
218 minimum of 1 year after the second judgment lien lapses.
219 (7) Nothing in This section does not shall be construed to
220 extend the life of a judgment lien beyond the time that the
221 underlying judgment, order, decree, or warrant otherwise expires
222 or becomes invalid pursuant to law.
223 Section 2. Section 95.091, Florida Statutes, is amended to
224 read:
225 95.091 Limitation on actions to collect taxes.—
226 (1)(a) Except in the case of taxes for which certificates
227 have been sold, taxes enumerated in s. 72.011, or tax liens
228 issued under s. 196.161 or s. 443.141, any tax lien granted by
229 law to the state or any of its political subdivisions, any
230 municipality, any public corporation or body politic, or any
231 other entity having authority to levy and collect taxes shall
232 expire 5 years after the date the tax is assessed or becomes
233 delinquent, whichever is later. An No action may be begun to
234 collect any tax may not be commenced after the expiration of the
235 lien securing the payment of the tax.
236 (b) Any tax lien granted by law to the state or any of its
237 political subdivisions for any tax enumerated in s. 72.011 or
238 any tax lien imposed under s. 196.161 expires shall expire 20
239 years after the last date the tax may be assessed, after the tax
240 becomes delinquent, or after the filing of a tax warrant,
241 whichever is later. An action to collect any tax enumerated in
242 s. 72.011 may not be commenced after the expiration of the lien
243 securing the payment of the tax.
244 (2) If a no lien to secure the payment of a tax is not
245 provided by law, an no action may be begun to collect the tax
246 may not be commenced after 5 years following from the date the
247 tax is assessed or becomes delinquent, whichever is later.
248 (3)(a) With the exception of taxes levied under chapter 198
249 and tax adjustments made pursuant to ss. 220.23 and 624.50921,
250 the Department of Revenue may determine and assess the amount of
251 any tax, penalty, or interest due under any tax enumerated in s.
252 72.011 which it has authority to administer and the Department
253 of Business and Professional Regulation may determine and assess
254 the amount of any tax, penalty, or interest due under any tax
255 enumerated in s. 72.011 which it has authority to administer:
256 1.a. For taxes due before July 1, 1999, within 5 years
257 after the date the tax is due, any return with respect to the
258 tax is due, or such return is filed, whichever occurs later; and
259 for taxes due on or after July 1, 1999, within 3 years after the
260 date the tax is due, any return with respect to the tax is due,
261 or such return is filed, whichever occurs later;
262 b. Effective July 1, 2002, notwithstanding sub-subparagraph
263 a., within 3 years after the date the tax is due, any return
264 with respect to the tax is due, or such return is filed,
265 whichever occurs later;
266 2. For taxes due before July 1, 1999, within 6 years after
267 the date the taxpayer either makes a substantial underpayment of
268 tax, or files a substantially incorrect return;
269 3. At any time while the right to a refund or credit of the
270 tax is available to the taxpayer;
271 4. For taxes due before July 1, 1999, at any time after the
272 taxpayer has filed a grossly false return;
273 5. At any time after the taxpayer has failed to make any
274 required payment of the tax, has failed to file a required
275 return, or has filed a fraudulent return, except that for taxes
276 due on or after July 1, 1999, the limitation prescribed in
277 subparagraph 1. applies if the taxpayer has disclosed in writing
278 the tax liability to the department before the department has
279 contacted the taxpayer; or
280 6. In any case in which there has been a refund of tax
281 erroneously made for any reason:
282 a. For refunds made before July 1, 1999, within 5 years
283 after making such refund; and
284 b. For refunds made on or after July 1, 1999, within 3
285 years after making such refund,
286
287 or at any time after making such refund if it appears that any
288 part of the refund was induced by fraud or the misrepresentation
289 of a material fact.
290 (b) For the purpose of this paragraph, a tax return filed
291 before the last day prescribed by law, including any extension
292 thereof, shall be deemed to have been filed on such last day,
293 and payments made prior to the last day prescribed by law shall
294 be deemed to have been paid on such last day.
295 (4) If administrative or judicial proceedings for review of
296 the tax assessment or collection are initiated by a taxpayer
297 within the period of limitation prescribed in this section, the
298 running of the period is shall be tolled during the pendency of
299 the proceeding. Administrative proceedings shall include
300 taxpayer protest proceedings initiated under s. 213.21 and
301 department rules.
302 Section 3. Effective July 1, 2010, subsection (11) is added
303 to section 201.02, Florida Statutes, to read:
304 201.02 Tax on deeds and other instruments relating to real
305 property or interests in real property.—
306 (11)(a) The tax imposed by this section applies to any
307 deed, instrument, or writing that transfers any interest in real
308 property pursuant to a short sale. The taxable consideration for
309 a short sale transfer does not include unpaid indebtedness that
310 is forgiven or released by a mortgagee holding a mortgage on the
311 grantor’s interest in the property. For purposes of this
312 subsection, the term “short sale” means a purchase and sale of
313 real property in which all of the following apply:
314 1. The grantor’s interest is encumbered by a mortgage or
315 mortgages securing indebtedness in an aggregate amount greater
316 than the consideration paid or given by the grantee.
317 2. A mortgagee releases the real property from its mortgage
318 in exchange for a payment of less than the total of the
319 outstanding mortgage indebtedness owed to the releasing
320 mortgagee.
321 3. The releasing mortgagee does not receive, directly or
322 indirectly, any interest in the property transferred.
323 4. The releasing mortgagee, grantor, and grantee are
324 dealing with each other at arm’s length.
325 (b) The Department of Revenue may adopt rules establishing
326 criteria that indicate whether the parties to a short sale are
327 dealing with each other at arm’s length.
328 Section 4. Subsection (1) of section 202.125, Florida
329 Statutes, is amended to read:
330 202.125 Sales of communications services; specified
331 exemptions.—
332 (1) The separately stated sales price of communications
333 services sold to residential households is exempt from the tax
334 imposed by s. 202.12. This exemption does shall not apply to any
335 residence that constitutes all or part of a transient public
336 lodging establishment as defined in chapter 509, any mobile
337 communications service, any cable service, or any direct-to-home
338 satellite service.
339 Section 5. Paragraph (i) of subsection (1) of section
340 212.05, Florida Statutes, is amended to read:
341 212.05 Sales, storage, use tax.—It is hereby declared to be
342 the legislative intent that every person is exercising a taxable
343 privilege who engages in the business of selling tangible
344 personal property at retail in this state, including the
345 business of making mail order sales, or who rents or furnishes
346 any of the things or services taxable under this chapter, or who
347 stores for use or consumption in this state any item or article
348 of tangible personal property as defined herein and who leases
349 or rents such property within the state.
350 (1) For the exercise of such privilege, a tax is levied on
351 each taxable transaction or incident, which tax is due and
352 payable as follows:
353 (i)1. At the rate of 6 percent on charges for all:
354 a. Detective, burglar protection, and other protection
355 services (NAICS National Numbers 561611, 561612, 561613, and
356 561621). Any law enforcement officer, as defined in s. 943.10,
357 who is performing approved duties as determined by his or her
358 local law enforcement agency in his or her capacity as a law
359 enforcement officer, and who is subject to the direct and
360 immediate command of his or her law enforcement agency, and in
361 the law enforcement officer’s uniform as authorized by his or
362 her law enforcement agency, is performing law enforcement and
363 public safety services and is not performing detective, burglar
364 protection, or other protective services, if the law enforcement
365 officer is performing his or her approved duties in a
366 geographical area in which the law enforcement officer has
367 arrest jurisdiction. Such law enforcement and public safety
368 services are not subject to tax irrespective of whether the duty
369 is characterized as “extra duty,” “off-duty,” or “secondary
370 employment,” and irrespective of whether the officer is paid
371 directly or through the officer’s agency by an outside source.
372 The term “law enforcement officer” includes full-time or part
373 time law enforcement officers, and any auxiliary law enforcement
374 officer, when such auxiliary law enforcement officer is working
375 under the direct supervision of a full-time or part-time law
376 enforcement officer.
377 b. Nonresidential cleaning, excluding cleaning of the
378 interiors of transportation equipment, and nonresidential
379 building pest control services (NAICS National Numbers 561710
380 and 561720).
381 2. As used in this paragraph, “NAICS” means those
382 classifications contained in the North American Industry
383 Classification System, as published in 2007 by the Office of
384 Management and Budget, Executive Office of the President.
385 3. Charges for detective, burglar protection, and other
386 protection security services performed in this state but used
387 outside this state are exempt from taxation. Charges for
388 detective, burglar protection, and other protection security
389 services performed outside this state and used in this state are
390 subject to tax.
391 4. If a transaction involves both the sale or use of a
392 service taxable under this paragraph and the sale or use of a
393 service or any other item not taxable under this chapter, the
394 consideration paid must be separately identified and stated with
395 respect to the taxable and exempt portions of the transaction or
396 the entire transaction shall be presumed taxable. The burden
397 shall be on the seller of the service or the purchaser of the
398 service, whichever applicable, to overcome this presumption by
399 providing documentary evidence as to which portion of the
400 transaction is exempt from tax. The department is authorized to
401 adjust the amount of consideration identified as the taxable and
402 exempt portions of the transaction.; However, a determination
403 that the taxable and exempt portions are inaccurately stated and
404 that the adjustment is applicable must be supported by
405 substantial competent evidence.
406 5. Each seller of services subject to sales tax pursuant to
407 this paragraph shall maintain a monthly log showing each
408 transaction for which sales tax was not collected because the
409 services meet the requirements of subparagraph 3. for out-of
410 state use. The log must identify the purchaser’s name, location
411 and mailing address, and federal employer identification number,
412 if a business, or the social security number, if an individual,
413 the service sold, the price of the service, the date of sale,
414 the reason for the exemption, and the sales invoice number. The
415 monthly log shall be maintained pursuant to the same
416 requirements and subject to the same penalties imposed for the
417 keeping of similar records pursuant to this chapter.
418 Section 6. Paragraph (a) of subsection (3) of section
419 212.0515, Florida Statutes, is amended to read:
420 212.0515 Sales from vending machines; sales to vending
421 machine operators; special provisions; registration; penalties.—
422 (3)(a) An operator of a vending machine may not operate or
423 cause to be operated in this state any vending machine until the
424 operator has registered with the department, has obtained a
425 separate registration certificate for each county in which such
426 machines are located, and has affixed a notice to each vending
427 machine selling food or beverages which states the operator’s
428 name, address, and Federal Employer Identification (FEI) number.
429 If the operator is not required to have an FEI number, the
430 notice shall include the operator’s sales tax registration
431 number. The notice must be conspicuously displayed on the
432 vending machine when it is being operated in this state and
433 shall contain the following language in conspicuous type: NOTICE
434 TO CUSTOMER: FLORIDA LAW REQUIRES THIS NOTICE TO BE POSTED ON
435 ALL FOOD AND BEVERAGE VENDING MACHINES. REPORT ANY MACHINE
436 WITHOUT A NOTICE TO (TOLL-FREE NUMBER). YOU MAY BE ELIGIBLE FOR
437 A CASH REWARD. DO NOT USE THIS NUMBER TO REPORT PROBLEMS WITH
438 THE VENDING MACHINE SUCH AS LOST MONEY OR OUT-OF-DATE PRODUCTS.
439 Section 7. Subsection (1) and paragraph (g) of subsection
440 (5) of section 212.08, Florida Statutes, is amended to read:
441 212.08 Sales, rental, use, consumption, distribution, and
442 storage tax; specified exemptions.—The sale at retail, the
443 rental, the use, the consumption, the distribution, and the
444 storage to be used or consumed in this state of the following
445 are hereby specifically exempt from the tax imposed by this
446 chapter.
447 (1) EXEMPTIONS; GENERAL GROCERIES.—
448 (a) Food products for human consumption are exempt from the
449 tax imposed by this chapter.
450 (b) For the purpose of this chapter, as used in this
451 subsection, the term “food products” means edible commodities,
452 whether processed, cooked, raw, canned, or in any other form,
453 which are generally regarded as food. This includes, but is not
454 limited to, all of the following:
455 1. Cereals and cereal products, baked goods, oleomargarine,
456 meat and meat products, fish and seafood products, frozen foods
457 and dinners, poultry, eggs and egg products, vegetables and
458 vegetable products, fruit and fruit products, spices, salt,
459 sugar and sugar products, milk and dairy products, and products
460 intended to be mixed with milk.
461 2. Natural fruit or vegetable juices or their concentrates
462 or reconstituted natural concentrated fruit or vegetable juices,
463 whether frozen or unfrozen, dehydrated, powdered, granulated,
464 sweetened or unsweetened, seasoned with salt or spice, or
465 unseasoned; coffee, coffee substitutes, or cocoa; and tea,
466 unless it is sold in a liquid form.
467 3. Bakery products sold by bakeries, pastry shops, or like
468 establishments that do not have eating facilities.
469 (c) The exemption provided by this subsection does not
470 apply to:
471 1. When the Food products that are sold as meals for
472 consumption on or off the premises of the dealer.
473 2. When the Food products that are furnished, prepared, or
474 served for consumption at tables, chairs, or counters or from
475 trays, glasses, dishes, or other tableware, whether provided by
476 the dealer or by a person with whom the dealer contracts to
477 furnish, prepare, or serve food products to others.
478 3. When the Food products that are ordinarily sold for
479 immediate consumption on the seller’s premises or near a
480 location at which parking facilities are provided primarily for
481 the use of patrons in consuming the products purchased at the
482 location, even though such products are sold on a “take out” or
483 “to go” order and are actually packaged or wrapped and taken
484 from the premises of the dealer.
485 4. To Sandwiches sold ready for immediate consumption on or
486 off the seller’s premises.
487 5. When the Food products that are sold ready for immediate
488 consumption within a place, the entrance to which is subject to
489 an admission charge.
490 6. When the Food products that are sold as hot prepared
491 food products.
492 7. To Soft drinks, which include, but are not limited to,
493 any nonalcoholic beverage, any preparation or beverage commonly
494 referred to as a “soft drink,” or any noncarbonated drink made
495 from milk derivatives or tea, if when sold in cans or similar
496 containers.
497 8. To Ice cream, frozen yogurt, and similar frozen dairy or
498 nondairy products in cones, small cups, or pints, popsicles,
499 frozen fruit bars, or other novelty items, whether or not sold
500 separately.
501 9. To Food that is prepared, whether on or off the
502 premises, and sold for immediate consumption. This does not
503 apply to food prepared off the premises and sold in the original
504 sealed container, or the slicing of products into smaller
505 portions.
506 10. When the Food products that are sold through a vending
507 machine, pushcart, motor vehicle, or any other form of vehicle.
508 11. To Candy and any similar product that is regarded as
509 candy or confection, based on its normal use, as indicated on
510 the label or advertising thereof.
511 12. To Bakery products that are sold by bakeries, pastry
512 shops, or like establishments having that have eating
513 facilities, except if when sold for consumption off the seller’s
514 premises.
515 13. When Food products that are served, prepared, or sold
516 in or by restaurants, lunch counters, cafeterias, hotels,
517 taverns, or other like places of business.
518 (d) As used in this subsection, the term:
519 1. “For consumption off the seller’s premises” means that
520 the food or drink is intended by the customer to be consumed at
521 a place away from the dealer’s premises.
522 2. “For consumption on the seller’s premises” means that
523 the food or drink sold may be immediately consumed on the
524 premises where the dealer conducts his or her business. In
525 determining whether an item of food is sold for immediate
526 consumption, there shall be considered the customary consumption
527 practices prevailing at the selling facility shall be
528 considered.
529 3. “Premises” shall be construed broadly, and means, but is
530 not limited to, the lobby, aisle, or auditorium of a theater;
531 the seating, aisle, or parking area of an arena, rink, or
532 stadium; or the parking area of a drive-in or outdoor theater.
533 The premises of a caterer with respect to catered meals or
534 beverages shall be the place where such meals or beverages are
535 served.
536 4. “Hot prepared food products” means those products,
537 items, or components which have been prepared for sale in a
538 heated condition and which are sold at any temperature that is
539 higher than the air temperature of the room or place where they
540 are sold. “Hot prepared food products,” for the purposes of this
541 subsection, includes a combination of hot and cold food items or
542 components where a single price has been established for the
543 combination and the food products are sold in such combination,
544 such as a hot meal, a hot specialty dish or serving, or a hot
545 sandwich or hot pizza, including cold components or side items.
546 (e)1. Food or drinks not exempt under paragraphs (a), (b),
547 (c), and (d) are shall be exempt, notwithstanding those
548 paragraphs, if when purchased with food coupons or Special
549 Supplemental Food Program for Women, Infants, and Children
550 vouchers issued under authority of federal law.
551 2. This paragraph is effective only while federal law
552 prohibits a state’s participation in the federal food coupon
553 program or Special Supplemental Food Program for Women, Infants,
554 and Children if there is an official determination that state or
555 local sales taxes are collected within that state on purchases
556 of food or drinks with such coupons.
557 3. This paragraph does shall not apply to any food or
558 drinks on which federal law shall permit sales taxes without
559 penalty, such as termination of the state’s participation.
560 (f) The application of the tax on a package that contains
561 exempt food products and taxable nonfood products depends upon
562 the essential character of the complete package.
563 1. If the taxable items represent more than 25 percent of
564 the cost of the complete package and a single charge is made,
565 the entire sales price of the package is taxable. If the taxable
566 items are separately stated, the separate charge for the taxable
567 items is subject to tax.
568 2. If the taxable items represent 25 percent or less of the
569 cost of the complete package and a single charge is made, the
570 entire sales price of the package is exempt from tax. The person
571 preparing the package is liable for the tax on the cost of the
572 taxable items going into the complete package. If the taxable
573 items are separately stated, the separate charge is subject to
574 tax.
575 (5) EXEMPTIONS; ACCOUNT OF USE.—
576 (g) Building materials used in the rehabilitation of real
577 property located in an enterprise zone.—
578 1. Building materials used in the rehabilitation of real
579 property located in an enterprise zone are shall be exempt from
580 the tax imposed by this chapter upon an affirmative showing to
581 the satisfaction of the department that the items have been used
582 for the rehabilitation of real property located in an enterprise
583 zone. Except as provided in subparagraph 2., this exemption
584 inures to the owner, lessee, or lessor at the time of the
585 rehabilitated real property is rehabilitated, but located in an
586 enterprise zone only through a refund of previously paid taxes.
587 To receive a refund pursuant to this paragraph, the owner,
588 lessee, or lessor of the rehabilitated real property located in
589 an enterprise zone must file an application under oath with the
590 governing body or enterprise zone development agency having
591 jurisdiction over the enterprise zone where the business is
592 located, as applicable. A single application for a refund may be
593 submitted for multiple, contiguous parcels that were part of a
594 single parcel that was divided as part of the rehabilitation of
595 the property. All other requirements of this paragraph apply to
596 each parcel on an individual basis. The application must
597 include, which includes:
598 a. The name and address of the person claiming the refund.
599 b. An address and assessment roll parcel number of the
600 rehabilitated real property in an enterprise zone for which a
601 refund of previously paid taxes is being sought.
602 c. A description of the improvements made to accomplish the
603 rehabilitation of the real property.
604 d. A copy of a valid the building permit issued by the
605 county or municipal building department for the rehabilitation
606 of the real property.
607 e. A sworn statement, under the penalty of perjury, from
608 the general contractor licensed in this state with whom the
609 applicant contracted to make the improvements necessary to
610 rehabilitate accomplish the rehabilitation of the real property,
611 which statement lists the building materials used to
612 rehabilitate in the rehabilitation of the real property, the
613 actual cost of the building materials, and the amount of sales
614 tax paid in this state on the building materials. If In the
615 event that a general contractor was has not been used, the
616 applicant, rather than the general contractor, must make the
617 sworn statement, required by this sub-subparagraph shall provide
618 this information in a sworn statement, under the penalty of
619 perjury. Copies of the invoices that which evidence the purchase
620 of the building materials used in the such rehabilitation and
621 the payment of sales tax on the building materials must shall be
622 attached to the sworn statement provided by the general
623 contractor or by the applicant. Unless the actual cost of
624 building materials used in the rehabilitation of real property
625 and the payment of sales taxes due thereon is documented by a
626 general contractor or by the applicant in this manner, the cost
627 of the such building materials is deemed to shall be an amount
628 equal to 40 percent of the increase in assessed value for ad
629 valorem tax purposes.
630 f. The identifying number assigned pursuant to s. 290.0065
631 to the enterprise zone in which the rehabilitated real property
632 is located.
633 g. A certification by the local building code inspector
634 that the improvements necessary to rehabilitate accomplish the
635 rehabilitation of the real property are substantially completed.
636 h. A statement of whether the business is a small business
637 as defined by s. 288.703(1).
638 i. If applicable, the name and address of each permanent
639 employee of the business, including, for each employee who is a
640 resident of an enterprise zone, the identifying number assigned
641 pursuant to s. 290.0065 to the enterprise zone in which the
642 employee resides.
643 2. This exemption inures to a municipality city, county,
644 other governmental unit or agency, or nonprofit community-based
645 organization through a refund of previously paid taxes if the
646 building materials used in the rehabilitation of real property
647 located in an enterprise zone are paid for from the funds of a
648 community development block grant, State Housing Initiatives
649 Partnership Program, or similar grant or loan program. To
650 receive a refund pursuant to this paragraph, a municipality
651 city, county, other governmental unit or agency, or nonprofit
652 community-based organization must file an application that which
653 includes the same information required to be provided in
654 subparagraph 1. by an owner, lessee, or lessor of rehabilitated
655 real property. In addition, the application must include a sworn
656 statement signed by the chief executive officer of the
657 municipality city, county, other governmental unit or agency, or
658 nonprofit community-based organization seeking a refund which
659 states that the building materials for which a refund is sought
660 were funded by paid for from the funds of a community
661 development block grant, State Housing Initiatives Partnership
662 Program, or similar grant or loan program.
663 3. Within 10 working days after receipt of an application,
664 the governing body or enterprise zone development agency shall
665 review the application to determine if it contains all the
666 information required by pursuant to subparagraph 1. or
667 subparagraph 2. and meets the criteria set out in this
668 paragraph. The governing body or agency shall certify all
669 applications that contain the required information required
670 pursuant to subparagraph 1. or subparagraph 2. and are meet the
671 criteria set out in this paragraph as eligible to receive a
672 refund. If applicable, the governing body or agency shall also
673 certify if 20 percent of the employees of the business are
674 residents of an enterprise zone, excluding temporary and part
675 time employees. The certification must shall be in writing, and
676 a copy of the certification shall be transmitted to the
677 executive director of the Department of Revenue. The applicant
678 is shall be responsible for forwarding a certified application
679 to the department within the time specified in subparagraph 4.
680 4. An application for a refund pursuant to this paragraph
681 must be submitted to the department within 6 months after the
682 rehabilitation of the property is deemed to be substantially
683 completed by the local building code inspector or by November 1
684 September 1 after the rehabilitated property is first subject to
685 assessment.
686 5. Only Not more than one exemption through a refund of
687 previously paid taxes for the rehabilitation of real property is
688 shall be permitted for any single parcel of property unless
689 there is a change in ownership, a new lessor, or a new lessee of
690 the real property. A No refund may not shall be granted pursuant
691 to this paragraph unless the amount to be refunded exceeds $500.
692 A No refund may not granted pursuant to this paragraph shall
693 exceed the lesser of 97 percent of the Florida sales or use tax
694 paid on the cost of the building materials used in the
695 rehabilitation of the real property as determined pursuant to
696 sub-subparagraph 1.e. or $5,000, or, if at least no less than 20
697 percent of the employees of the business are residents of an
698 enterprise zone, excluding temporary and part-time employees,
699 the amount of refund may granted pursuant to this paragraph
700 shall not exceed the lesser of 97 percent of the sales tax paid
701 on the cost of the such building materials or $10,000. A refund
702 approved pursuant to this paragraph shall be made within 30 days
703 after of formal approval by the department of the application
704 for the refund. This subparagraph shall apply retroactively to
705 July 1, 2005.
706 6. The department shall adopt rules governing the manner
707 and form of refund applications and may establish guidelines as
708 to the requisites for an affirmative showing of qualification
709 for exemption under this paragraph.
710 7. The department shall deduct an amount equal to 10
711 percent of each refund granted under the provisions of this
712 paragraph from the amount transferred into the Local Government
713 Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
714 for the county area in which the rehabilitated real property is
715 located and shall transfer that amount to the General Revenue
716 Fund.
717 8. For the purposes of the exemption provided in this
718 paragraph, the term:
719 a. “Building materials” means tangible personal property
720 which becomes a component part of improvements to real property.
721 b. “Real property” has the same meaning as provided in s.
722 192.001(12).
723 c. “Rehabilitation of real property” means the
724 reconstruction, renovation, restoration, rehabilitation,
725 construction, or expansion of improvements to real property.
726 d. “Substantially completed” has the same meaning as
727 provided in s. 192.042(1).
728 9. This paragraph expires on the date specified in s.
729 290.016 for the expiration of the Florida Enterprise Zone Act.
730 Section 8. Effective upon this act becoming a law and
731 operating retroactively to July 1, 2008, paragraph (y) of
732 subsection (8) of section 213.053, Florida Statutes, is amended
733 to read:
734 213.053 Confidentiality and information sharing.—
735 (8) Notwithstanding any other provision of this section,
736 the department may provide:
737 (y) Information relative to ss. 212.08(7)(ccc) and 220.192
738 to the Florida Energy and Climate Commission Department of
739 Environmental Protection for use in the conduct of its official
740 business.
741
742 Disclosure of information under this subsection shall be
743 pursuant to a written agreement between the executive director
744 and the agency. Such agencies, governmental or nongovernmental,
745 shall be bound by the same requirements of confidentiality as
746 the Department of Revenue. Breach of confidentiality is a
747 misdemeanor of the first degree, punishable as provided by s.
748 775.082 or s. 775.083.
749 Section 9. Effective July 1, 2010, subsection (5) and
750 paragraph (d) of subsection (8) of section 213.053, Florida
751 Statutes, are amended, paragraphs (z) and (aa) are added to
752 subsection (8), and subsections (19) and (20) are added to that
753 section, to read:
754 213.053 Confidentiality and information sharing.—
755 (5) Nothing contained in This section does not shall
756 prevent the department from:
757 (a) Publishing statistics so classified as to prevent the
758 identification of particular accounts, reports, declarations, or
759 returns; or
760 (b) Using telephones, electronic mail, facsimile machines,
761 or other electronic means to:
762 1. Distribute information relating to changes in law, tax
763 rates, or interest rates, or other information that is not
764 specific to a particular taxpayer;
765 2. Remind taxpayers of due dates;
766 3. Respond to a taxpayer to an electronic mail address that
767 does not support encryption if the use of that address is
768 authorized by the taxpayer; or
769 4. Notify taxpayers to contact the department Disclosing to
770 the Chief Financial Officer the names and addresses of those
771 taxpayers who have claimed an exemption pursuant to former s.
772 199.185(1)(i) or a deduction pursuant to s. 220.63(5).
773 (8) Notwithstanding any other provision of this section,
774 the department may provide:
775 (d) Names, addresses, and sales tax registration
776 information, and information relating to a hotel or restaurant
777 having an outstanding tax warrant, notice of lien, or judgment
778 lien certificate to the Division of Hotels and Restaurants of
779 the Department of Business and Professional Regulation in the
780 conduct of its official duties.
781 (z) Taxpayer names and identification numbers for the
782 purposes of information-sharing agreements with financial
783 institutions pursuant to s. 213.0532.
784 (aa) Information relative to chapter 212 to the Department
785 of Environmental Protection in the conduct of its official
786 duties in the administration of s. 253.03(7)(b) and (11).
787
788 Disclosure of information under this subsection shall be
789 pursuant to a written agreement between the executive director
790 and the agency. Such agencies, governmental or nongovernmental,
791 shall be bound by the same requirements of confidentiality as
792 the Department of Revenue. Breach of confidentiality is a
793 misdemeanor of the first degree, punishable as provided by s.
794 775.082 or s. 775.083.
795 (19)(a) The department may publish a list of taxpayers
796 against whom it has filed a warrant, notice of lien, or judgment
797 lien certificate. The list may include the name and address of
798 each taxpayer; the amounts and types of delinquent taxes, fees
799 or surcharges, penalties, or interest; and the employer
800 identification number or other taxpayer identification number.
801 (b) The department shall update the list at least monthly
802 to reflect payments for resolution of deficiencies and to
803 otherwise add or remove taxpayers from the list.
804 (c) The department may adopt rules to administer this
805 subsection.
806 (20) The department may disclose information relating to
807 taxpayers against whom it has filed a warrant, notice of lien or
808 judgment lien certificate. Such information includes the name
809 and address of the taxpayer; the actions taken; the amounts and
810 types of liabilities; and the amount of any collections made.
811 Section 10. Effective July 1, 2010, section 213.0532,
812 Florida Statutes, is created to read:
813 213.0532 Information-sharing agreements with financial
814 institutions.—
815 (1) As used in this section, the term:
816 (a) “Account” means a demand deposit account, checking or
817 negotiable withdrawal order account, savings account, time
818 deposit account, or money-market mutual fund account.
819 (b) “Department” means the Department of Revenue.
820 (c) “Financial institution” means:
821 1. A depository institution as defined in 12 U.S.C. s.
822 1813(c);
823 2. An institution-affiliated party as defined in 12 U.S.C.
824 s. 1813(u);
825 3. A federal credit union or state credit union as defined
826 in 12 U.S.C. s. 1752, including an institution-affiliated party
827 of such a credit union as defined in 12 U.S.C. s. 1786(r); or
828 4. A benefit association, insurance company, safe-deposit
829 company, money-market mutual fund, or similar entity authorized
830 to do business in this state.
831 (d) “Obligor” means any person against whose property the
832 department has filed a warrant or judgment lien certificate.
833 (e) “Person” has the same meaning as provided in s. 212.02.
834 (2) The department shall request information and assistance
835 from a financial institution as necessary to enforce the tax
836 laws of the state. Pursuant to this subsection, financial
837 institutions doing business in the state and having deposits of
838 at least $50 million shall enter into agreements with the
839 department to develop and operate a data match system, using an
840 automated data exchange to the maximum extent feasible, in which
841 the financial institution must provide, to the extent allowable
842 by law, for each calendar quarter the name, record address,
843 social security number or other taxpayer identification number,
844 average daily account balance, and other identifying information
845 for:
846 (a) Each obligor who maintains an account at the financial
847 institution as identified to the institution by the department
848 by name and social security number or other taxpayer
849 identification number; or
850 (b) At the financial institution’s option, each person who
851 maintains an account at the institution.
852 (3) The department may enter into agreements to operate an
853 automated data exchange with financial institutions having
854 deposits that do not exceed $50 million.
855 (4) The department may use the information received
856 pursuant to this section only for the purpose of enforcing the
857 collection of taxes and fees administered by the department.
858 (5) The department shall, to the extent possible and in
859 compliance with state and federal law, administer this section
860 in conjunction with s. 409.25657 in order to avoid duplication
861 and reduce the burden on financial institutions.
862 (6) The department shall pay a reasonable fee to the
863 financial institution for conducting the data match provided for
864 in this section, which may not exceed actual costs incurred by
865 the financial institution.
866 (7) A financial institution is not required to provide
867 notice to its customers and is not liable to any person for:
868 (a) Disclosing to the department any information required
869 under this section.
870 (b) Encumbering or surrendering any assets held by the
871 financial institution in response to a notice of lien or levy
872 issued by the department.
873 (c) Disclosing any information in connection with a data
874 match.
875 (d) Taking any other action in good faith to comply with
876 the requirements of this section.
877 (8) Any financial records obtained pursuant to this section
878 may be disclosed only for the purpose of, and to the extent
879 necessary, to administer and enforce the tax laws of this state.
880 (9) The department may adopt rules establishing the
881 procedures and requirements for conducting automated data
882 matches with financial institutions pursuant to this section.
883 Section 11. Effective July 1, 2010, section 213.25, Florida
884 Statutes, is amended to read:
885 213.25 Refunds; credits; right of setoff.—If In any
886 instance that a taxpayer has a tax refund or tax credit is due
887 to a taxpayer for an overpayment of taxes assessed under any of
888 the chapters specified in s. 72.011(1), the department may
889 reduce the such refund or credit to the extent of any billings
890 not subject to protest under s. 213.21 or chapter 443 for the
891 same or any other tax owed by the same taxpayer.
892 Section 12. Effective July 1, 2010, section 213.50, Florida
893 Statutes, is amended to read:
894 213.50 Failure to comply; revocation of corporate charter
895 or hotel or restaurant license; refusal to reinstate charter or
896 license.—
897 (1) Any corporation of this state which has an outstanding
898 tax warrant that has existed for more than 3 consecutive months
899 is subject to the revocation of its charter as provided in s.
900 607.1420.
901 (2) A request for reinstatement of a corporate charter may
902 not be granted by the Division of Corporations of the Department
903 of State if an outstanding tax warrant has existed for that
904 corporation for more than 3 consecutive months.
905 (3) The Department of Business and Professional Regulation
906 may revoke the hotel or restaurant license of a licenseholder if
907 a tax warrant has been outstanding against the licenseholder for
908 more than 3 months.
909 (4) The Department of Business and Professional Regulation
910 may deny an application to renew the hotel or restaurant license
911 of a licenseholder if a tax warrant has been outstanding against
912 the licenseholder for more than 3 months.
913 Section 13. Effective July 1, 2010, subsection (1) of
914 section 213.67, Florida Statutes, is amended to read:
915 213.67 Garnishment.—
916 (1) If a person is delinquent in the payment of any taxes,
917 penalties, and interest owed to the department, the executive
918 director or his or her designee may give notice of the amount of
919 such delinquency by registered mail, personal service, or by
920 electronic means, including, but not limited to, facsimile
921 transmissions, electronic data interchange, or use of the
922 Internet, to all persons having in their possession or under
923 their control any credits or personal property, exclusive of
924 wages, belonging to the delinquent taxpayer, or owing any debts
925 to such delinquent taxpayer at the time of receipt by them of
926 such notice. Thereafter, any person who has been notified may
927 not transfer or make any other disposition of such credits,
928 other personal property, or debts until the executive director
929 or his or her designee consents to a transfer or disposition or
930 until 60 days after the receipt of such notice. However, except
931 that the credits, other personal property, or debts that which
932 exceed the delinquent amount stipulated in the notice are shall
933 not be subject to the provisions of this section, wherever held,
934 if in any case in which the taxpayer does not have a prior
935 history of tax delinquencies. If during the effective period of
936 the notice to withhold, any person so notified makes any
937 transfer or disposition of the property or debts required to be
938 withheld under this section hereunder, he or she is liable to
939 the state for any indebtedness owed to the department by the
940 person with respect to whose obligation the notice was given to
941 the extent of the value of the property or the amount of the
942 debts thus transferred or paid if, solely by reason of such
943 transfer or disposition, the state is unable to recover the
944 indebtedness of the person with respect to whose obligation the
945 notice was given. If the delinquent taxpayer contests the
946 intended levy in circuit court or under chapter 120, the notice
947 under this section remains effective until that final resolution
948 of the contest. Any financial institution receiving such notice
949 will maintain a right of setoff for any transaction involving a
950 debit card occurring on or before the date of receipt of such
951 notice.
952 Section 14. Section 213.758, Florida Statutes, is created
953 to read:
954 213.758 Transfer of tax liabilities.—
955 (1) As used in this section, the term:
956 (a) “Involuntary transfer” means a transfer of a business
957 or stock of goods made without the consent of the transferor,
958 including, but not limited to, a transfer:
959 1. That occurs due to the foreclosure of a security
960 interest issued to a person who is not an insider as defined in
961 s. 726.102;
962 2. That results from an eminent domain or condemnation
963 action;
964 3. Pursuant to chapter 61, chapter 702, or the United
965 States Bankruptcy Code;
966 4. To a financial institution, as defined in s. 655.005, if
967 the transfer is made to satisfy the transferor’s debt to the
968 financial institution; or
969 5. To a third party to the extent that the proceeds are
970 used to satisfy the transferor’s indebtedness to a financial
971 institution as defined in s. 655.005. If the third party
972 receives assets worth more than the indebtedness, the transfer
973 of the excess may not be deemed an involuntary transfer.
974 (b) “Transfer” means every mode, direct or indirect, with
975 or without consideration, of disposing of or parting with a
976 business or stock of goods, and includes, but is not limited to,
977 assigning, conveying, demising, gifting, granting, or selling.
978 (2) A taxpayer who is liable for any tax, interest,
979 penalty, surcharge, or fee administered by the department
980 pursuant to chapter 443 or described in s. 72.011(1), excluding
981 corporate income tax, and who quits a business without the
982 benefit of a purchaser, successor, or assignee, or without
983 transferring the business or stock of goods to a transferee,
984 must file a final return and make full payment within 15 days
985 after quitting the business. A taxpayer who fails to file a
986 final return and make payment may not engage in any business in
987 this state until the final return has been filed and all taxes,
988 interest, or penalties due have been paid. The Department of
989 Legal Affairs may seek an injunction at the request of the
990 department to prevent further business activity until such tax,
991 interest, or penalties are paid. A temporary injunction
992 enjoining further business activity may be granted by a court
993 without notice.
994 (3) A taxpayer who is liable for taxes, interest, or
995 penalties levied under chapter 443 or any of the chapters
996 specified in s. 213.05, excluding corporate income tax, who
997 transfers the taxpayer’s business or stock of goods, must file a
998 final return and make full payment within 15 days after the date
999 of transfer.
1000 (4)(a) A transferee, or a group of transferees acting in
1001 concert, of more than 50 percent of a business or stock of goods
1002 is liable for any tax, interest, or penalties owed by the
1003 transferor unless:
1004 1. The transferor provides a receipt or certificate from
1005 the department to the transferee showing that the transferor is
1006 not liable for taxes, interest, or penalties from the operation
1007 of the business; and
1008 2. The department finds that the transferor is not liable
1009 for taxes, interest, or penalties after an audit of the
1010 transferor’s books and records. The audit may be requested by
1011 the transferee or the transferor. The department may charge a
1012 fee for the cost of the audit if it has not issued a notice of
1013 intent to audit by the time the request for the audit is
1014 received.
1015 (b) A transferee may withhold a portion of the
1016 consideration for a business or stock of goods to pay the taxes,
1017 interest, or penalties owed to the state from the operation of
1018 the business. The transferee shall pay the withheld
1019 consideration to the state within 30 days after the date of the
1020 transfer. If the consideration withheld is less than the
1021 transferor’s liability, the transferor remains liable for the
1022 deficiency.
1023 (c) A transferee who acquires the business or stock of
1024 goods and fails to pay the taxes, interest, or penalties due,
1025 may not engage in any business in the state until the taxes,
1026 interest, or penalties are paid. The Department of Legal Affairs
1027 may seek an injunction at the request of the department to
1028 prevent further business activity until such tax, interest, or
1029 penalties are paid. A temporary injunction enjoining further
1030 business activity may be granted by a court without notice.
1031 (5) The transferee, or transferees acting in concert, of
1032 more than 50 percent of a business or stock of goods are jointly
1033 and severally liable with the transferor for the payment of the
1034 taxes, interest, or penalties owed to the state from the
1035 operation of the business by the transferor.
1036 (6) The maximum liability of a transferee pursuant to this
1037 section is equal to the fair market value of the property
1038 transferred or the total purchase price, whichever is greater.
1039 (7) After notice by the department of transferee liability
1040 under this section, the transferee has 60 days within which to
1041 file an action as provided in chapter 72.
1042 (8) This section does not impose liability on a transferee
1043 of a business or stock of goods pursuant to an involuntary
1044 transfer.
1045 (9) The department may adopt rules necessary to administer
1046 and enforce this section.
1047 Section 15. Effective upon this act becoming a law and
1048 operating retroactively to July 1, 2008, subsections (4) and (5)
1049 of section 220.192, Florida Statutes, are amended to read:
1050 220.192 Renewable energy technologies investment tax
1051 credit.—
1052 (4) TAXPAYER APPLICATION PROCESS.—To claim a credit under
1053 this section, each taxpayer must apply to the Florida Energy and
1054 Climate Commission Department of Environmental Protection for an
1055 allocation of each type of annual credit by the date established
1056 by the Florida Energy and Climate Commission Department of
1057 Environmental Protection. The application form may be
1058 established by the Florida Energy and Climate Commission. The
1059 form must Department of Environmental Protection and shall
1060 include an affidavit from each taxpayer certifying that all
1061 information contained in the application, including all records
1062 of eligible costs claimed as the basis for the tax credit, are
1063 true and correct. Approval of the credits under this section
1064 shall be accomplished on a first-come, first-served basis, based
1065 upon the date complete applications are received by the Florida
1066 Energy and Climate Commission Department of Environmental
1067 Protection. A taxpayer shall submit only one complete
1068 application based upon eligible costs incurred within a
1069 particular state fiscal year. Incomplete placeholder
1070 applications will not be accepted and will not secure a place in
1071 the first-come, first-served application line. If a taxpayer
1072 does not receive a tax credit allocation due to the exhaustion
1073 of the annual tax credit authorizations, then such taxpayer may
1074 reapply in the following year for those eligible costs and will
1075 have priority over other applicants for the allocation of
1076 credits.
1077 (5) ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF CREDITS.—
1078 (a) In addition to its existing audit and investigation
1079 authority, the Department of Revenue may perform any additional
1080 financial and technical audits and investigations, including
1081 examining the accounts, books, and records of the tax credit
1082 applicant, which that are necessary to verify the eligible costs
1083 included in the tax credit return and to ensure compliance with
1084 this section. The Florida Energy and Climate Commission
1085 Department of Environmental Protection shall provide technical
1086 assistance when requested by the Department of Revenue on any
1087 technical audits or examinations performed pursuant to this
1088 section.
1089 (b) It is grounds for forfeiture of previously claimed and
1090 received tax credits if the Department of Revenue determines, as
1091 a result of either an audit or examination or from information
1092 received from the Florida Energy and Climate Commission
1093 Department of Environmental Protection, that a taxpayer received
1094 tax credits pursuant to this section to which the taxpayer was
1095 not entitled. The taxpayer is responsible for returning
1096 forfeited tax credits to the Department of Revenue, and such
1097 funds shall be paid into the General Revenue Fund of the state.
1098 (c) The Florida Energy and Climate Commission Department of
1099 Environmental Protection may revoke or modify any written
1100 decision granting eligibility for tax credits under this section
1101 if it is discovered that the tax credit applicant submitted any
1102 false statement, representation, or certification in any
1103 application, record, report, plan, or other document filed in an
1104 attempt to receive tax credits under this section. The Florida
1105 Energy and Climate Commission Department of Environmental
1106 Protection shall immediately notify the Department of Revenue of
1107 any revoked or modified orders affecting previously granted tax
1108 credits. Additionally, the taxpayer must notify the Department
1109 of Revenue of any change in its tax credit claimed.
1110 (d) The taxpayer shall file with the Department of Revenue
1111 an amended return or such other report as the Department of
1112 Revenue prescribes by rule and shall pay any required tax and
1113 interest within 60 days after the taxpayer receives notification
1114 from the Florida Energy and Climate Commission Department of
1115 Environmental Protection that previously approved tax credits
1116 have been revoked or modified. If the revocation or modification
1117 order is contested, the taxpayer shall file an amended return or
1118 other report as provided in this paragraph within 60 days after
1119 a final order is issued following proceedings.
1120 (e) A notice of deficiency may be issued by the Department
1121 of Revenue at any time within 3 years after the taxpayer
1122 receives formal notification from the Florida Energy and Climate
1123 Commission Department of Environmental Protection that
1124 previously approved tax credits have been revoked or modified.
1125 If a taxpayer fails to notify the Department of Revenue of any
1126 changes to its tax credit claimed, a notice of deficiency may be
1127 issued at any time.
1128 Section 16. Effective July 1, 2010, paragraph (c) of
1129 subsection (1) of section 336.021, Florida Statutes, is amended
1130 to read:
1131 336.021 County transportation system; levy of ninth-cent
1132 fuel tax on motor fuel and diesel fuel.—
1133 (1)
1134 (c) Local option taxes collected on sales or use of diesel
1135 fuel in this state shall be distributed in the following manner:
1136 1. The fiscal year of July 1, 1995, through June 30, 1996,
1137 shall be the base year for all distributions.
1138 2. Each year the tax collected, less the service and
1139 administrative charges enumerated in s. 215.20 and the
1140 allowances allowed under s. 206.91, on the number of gallons
1141 reported, up to the total number of gallons reported in the base
1142 year, shall be distributed to each county using the distribution
1143 percentage calculated for the base year.
1144 3. After the distribution of taxes pursuant to subparagraph
1145 4. 2., additional taxes available for distribution shall first
1146 be distributed pursuant to this subparagraph. A distribution
1147 shall be made to each county in which a qualified new retail
1148 station is located. A qualified new retail station is a retail
1149 station that began operation after June 30, 1996, and that has
1150 sales of diesel fuel exceeding 50 percent of the sales of diesel
1151 fuel reported in the county in which it is located during the
1152 1995-1996 state fiscal year. The determination of whether a new
1153 retail station is qualified shall be based on the total gallons
1154 of diesel fuel sold at the station during each full month of
1155 operation during the 12-month period ending January 31, divided
1156 by the number of full months of operation during those 12
1157 months, and the result multiplied by 12. The amount distributed
1158 pursuant to this subparagraph to each county in which a
1159 qualified new retail station is located shall equal the local
1160 option taxes due on the gallons of diesel fuel sold by the new
1161 retail station during the year ending January 31, less the
1162 service charges enumerated in s. 215.20 and the dealer allowance
1163 provided for by s. 206.91. Gallons of diesel fuel sold at the
1164 qualified new retail station shall be certified to the
1165 department by the county requesting the additional distribution
1166 by June 15, 1997, and by March 1 in each subsequent year. The
1167 certification shall include the beginning inventory, fuel
1168 purchases and sales, and the ending inventory for the new retail
1169 station for each month of operation during the year, the
1170 original purchase invoices for the period, and any other
1171 information the department deems reasonable and necessary to
1172 establish the certified gallons. The department may review and
1173 audit the retail dealer’s records provided to a county to
1174 establish the gallons sold by the new retail station.
1175 Notwithstanding the provisions of this subparagraph, when more
1176 than one county qualifies for a distribution pursuant to this
1177 subparagraph and the requested distributions exceed the total
1178 taxes available for distribution, each county shall receive a
1179 prorated share of the moneys available for distribution.
1180 4. After the distribution of taxes pursuant to subparagraph
1181 2. 3., all additional taxes available for distribution, except
1182 the taxes described in subparagraph 3., shall be distributed
1183 based on vehicular diesel fuel storage capacities in each county
1184 pursuant to this subparagraph. The total vehicular diesel fuel
1185 storage capacity shall be established for each fiscal year based
1186 on the registration of facilities with the Department of
1187 Environmental Protection as required by s. 376.303 for the
1188 following facility types: retail stations, fuel user/nonretail,
1189 state government, local government, and county government. Each
1190 county shall receive a share of the total taxes available for
1191 distribution pursuant to this subparagraph equal to a fraction,
1192 the numerator of which is the storage capacity located within
1193 the county for vehicular diesel fuel in the facility types
1194 listed in this subparagraph and the denominator of which is the
1195 total statewide storage capacity for vehicular diesel fuel in
1196 those facility types. The vehicular diesel fuel storage capacity
1197 for each county and facility type shall be that established by
1198 the Department of Environmental Protection by June 1, 1997, for
1199 the 1996-1997 fiscal year, and by January 31 for each succeeding
1200 fiscal year. The storage capacities so established shall be
1201 final. The storage capacity for any new retail station for which
1202 a county receives a distribution pursuant to subparagraph 3.
1203 shall not be included in the calculations pursuant to this
1204 subparagraph.
1205 Section 17. Subsection (20) of section 443.036, Florida
1206 Statutes, is amended to read:
1207 443.036 Definitions.—As used in this chapter, the term:
1208 (20) “Employing unit” means an individual or type of
1209 organization, including a partnership, limited liability
1210 company, association, trust, estate, joint-stock company,
1211 insurance company, or corporation, whether domestic or foreign;
1212 the receiver, trustee in bankruptcy, trustee, or successor of
1213 any of the foregoing; or the legal representative of a deceased
1214 person, which has or had in its employ one or more individuals
1215 performing services for it within this state.
1216 (a) Each individual employed to perform or to assist in
1217 performing the work of any agent or employee of an employing
1218 unit is deemed to be employed by the employing unit for the
1219 purposes of this chapter, regardless of whether the individual
1220 was hired or paid directly by the employing unit or by an agent
1221 or employee of the employing unit, if the employing unit had
1222 actual or constructive knowledge of the work.
1223 (b) Each individual performing services in this state for
1224 an employing unit maintaining at least two separate
1225 establishments in this state is deemed to be performing services
1226 for a single employing unit for the purposes of this chapter.
1227 (c) A person who is an officer of a corporation, or a
1228 member of a limited liability company classified as a
1229 corporation for federal income tax purposes, and who performs
1230 services for the corporation or limited liability company in
1231 this state, regardless of whether those services are continuous,
1232 is deemed an employee of the corporation or the limited
1233 liability company during all of each week of his or her tenure
1234 of office, regardless of whether he or she is compensated for
1235 those services. Services are presumed to be rendered for the
1236 corporation in cases in which the officer is compensated by
1237 means other than dividends upon shares of stock of the
1238 corporation owned by him or her.
1239 (d) A limited liability company shall be treated as having
1240 the same status as it is classified for federal income tax
1241 purposes. However, a single-member limited liability company
1242 shall be treated as the employer.
1243 Section 18. Paragraph (b) of subsection (2) of section
1244 443.1215, Florida Statutes, is amended to read:
1245 443.1215 Employers.—
1246 (2)
1247 (b) In determining whether an employing unit for which
1248 service, other than agricultural labor, is also performed is an
1249 employer under paragraph (1)(a), paragraph (1)(b), paragraph
1250 (1)(c), or subparagraph (1)(d)2., the wages earned or the
1251 employment of an employee performing service in agricultural
1252 labor may not be taken into account. If an employing unit is
1253 determined to be an employer of agricultural labor, the
1254 employing unit is considered an employer for purposes of
1255 paragraph (1)(a) subsection (1).
1256 Section 19. Subsection (2) of section 443.1316, Florida
1257 Statutes, is amended to read:
1258 443.1316 Unemployment tax collection services; interagency
1259 agreement.—
1260 (2)(a) The Department of Revenue is considered to be
1261 administering a revenue law of this state when the department
1262 implements this chapter, or otherwise provides unemployment tax
1263 collection services, under contract with the Agency for
1264 Workforce Innovation through the interagency agreement.
1265 (b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and (21);
1266 213.018; 213.025; 213.051; 213.053; 213.0532; 213.0535; 213.055;
1267 213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1268 213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37;
1269 213.50; 213.67; 213.69; 213.692; 213.73; 213.733; 213.74; and
1270 213.757; and 213.758 apply to the collection of unemployment
1271 contributions and reimbursements by the Department of Revenue
1272 unless prohibited by federal law.
1273 Section 20. Subsections (1) through (3) of section 443.141,
1274 Florida Statutes, is amended to read:
1275 443.141 Collection of contributions and reimbursements.—
1276 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1277 ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
1278 (a) Interest.—Contributions or reimbursements unpaid on the
1279 date due shall bear interest at the rate of 1 percent per month
1280 from and after that date until payment plus accrued interest is
1281 received by the tax collection service provider, unless the
1282 service provider finds that the employing unit has or had good
1283 reason for failure to pay the contributions or reimbursements
1284 when due. Interest collected under this subsection must be paid
1285 into the Special Employment Security Administration Trust Fund.
1286 (b) Penalty for delinquent, erroneous, incomplete, or
1287 insufficient reports.—
1288 1. An employing unit that fails to file any report required
1289 by the Agency for Workforce Innovation or its tax collection
1290 service provider, in accordance with rules for administering
1291 this chapter, shall pay to the tax collection service provider
1292 for each delinquent report the sum of $25 for each 30 days or
1293 fraction thereof that the employing unit is delinquent, unless
1294 the agency or its service provider, whichever required the
1295 report, finds that the employing unit has or had good reason for
1296 failure to file the report. The agency or its service provider
1297 may assess penalties only through the date of the issuance of
1298 the final assessment notice. However, additional penalties
1299 accrue if the delinquent report is subsequently filed.
1300 2.a. An employing unit that files an erroneous, incomplete,
1301 or insufficient report with the Agency for Workforce Innovation
1302 or its tax collection service provider, shall pay a penalty. The
1303 amount of the penalty is $50 or 10 percent of any tax due,
1304 whichever is greater, but no more than $300 per report. The
1305 penalty shall be added to any tax, penalty, or interest
1306 otherwise due.
1307 b. The agency or its tax collection service provider shall
1308 waive the penalty if the employing unit files an accurate,
1309 complete, and sufficient report within 30 days after a penalty
1310 notice is issued to the employing unit. The penalty may not be
1311 waived pursuant to this subparagraph more than one time during a
1312 12-month period.
1313 c. As used in this subsection, the term “erroneous,
1314 incomplete, or insufficient report” means a report so lacking in
1315 information, completeness, or arrangement that the report cannot
1316 be readily understood, verified, or reviewed. Such reports
1317 include, but are not limited to, reports having missing wage or
1318 employee information, missing or incorrect social security
1319 numbers, or illegible entries; reports submitted in a format
1320 that is not approved by the agency or its tax collection service
1321 provider; and reports showing gross wages that do not equal the
1322 total of the wages of each employee. However, the term does not
1323 include a report that merely contains inaccurate data that was
1324 supplied to the employer by the employee, if the employer was
1325 unaware of the inaccuracy.
1326 3.2. Sums collected as Penalties imposed pursuant to this
1327 paragraph shall under subparagraph 1. must be deposited in the
1328 Special Employment Security Administration Trust Fund.
1329 4.3. The penalty and interest for a delinquent, erroneous,
1330 incomplete, or insufficient report may be waived if when the
1331 penalty or interest is inequitable. The provisions of s.
1332 213.24(1) apply to any penalty or interest that is imposed under
1333 this section.
1334 5. The Agency for Workforce Innovation and the state agency
1335 providing unemployment tax collection services may adopt rules
1336 to administer this subsection.
1337 (c) Application of partial payments.—If When a delinquency
1338 exists in the employment record of an employer not in
1339 bankruptcy, a partial payment less than the total delinquency
1340 amount shall be applied to the employment record as the payor
1341 directs. In the absence of specific direction, the partial
1342 payment shall be applied to the payor’s employment record as
1343 prescribed in the rules of the Agency for Workforce Innovation
1344 or the state agency providing tax collection services.
1345 (2) REPORTS, CONTRIBUTIONS, APPEALS.—
1346 (a) Failure to make reports and pay contributions.—If an
1347 employing unit determined by the tax collection service provider
1348 to be an employer subject to this chapter fails to make and file
1349 any report as and when required by this chapter or by any rule
1350 of the Agency for Workforce Innovation or the state agency
1351 providing tax collection services, for the purpose of
1352 determining the amount of contributions due by the employer
1353 under this chapter, or if any filed report is found by the
1354 service provider to be incorrect or insufficient, and the
1355 employer, after being notified in writing by the service
1356 provider to file the report, or a corrected or sufficient
1357 report, as applicable, fails to file the report within 15 days
1358 after the date of the mailing of the notice, the tax collection
1359 service provider may:
1360 1. Determine the amount of contributions due from the
1361 employer based on the information readily available to it, which
1362 determination is deemed to be prima facie correct;
1363 2. Assess the employer the amount of contributions
1364 determined to be due; and
1365 3. Immediately notify the employer by mail of the
1366 determination and assessment including penalties as provided in
1367 this chapter, if any, added and assessed, and demand payment
1368 together with interest on the amount of contributions from the
1369 date that amount was due and payable.
1370 (b) Hearings.—The determination and assessment are final 15
1371 days after the date the assessment is mailed unless the employer
1372 files with the tax collection service provider within the 15
1373 days a written protest and petition for hearing specifying the
1374 objections thereto. The tax collection service provider shall
1375 promptly review each petition and may reconsider its
1376 determination and assessment in order to resolve the
1377 petitioner’s objections. The tax collection service provider
1378 shall forward each petition remaining unresolved to the Agency
1379 for Workforce Innovation for a hearing on the objections. Upon
1380 receipt of a petition, the Agency for Workforce Innovation shall
1381 schedule a hearing and notify the petitioner of the time and
1382 place of the hearing. The Agency for Workforce Innovation may
1383 appoint special deputies to conduct hearings and to submit their
1384 findings together with a transcript of the proceedings before
1385 them and their recommendations to the agency for its final
1386 order. Special deputies are subject to the prohibition against
1387 ex parte communications in s. 120.66. At any hearing conducted
1388 by the Agency for Workforce Innovation or its special deputy,
1389 evidence may be offered to support the determination and
1390 assessment or to prove it is incorrect. In order to prevail,
1391 however, the petitioner must either prove that the determination
1392 and assessment are incorrect or file full and complete corrected
1393 reports. Evidence may also be submitted at the hearing to rebut
1394 the determination by the tax collection service provider that
1395 the petitioner is an employer under this chapter. Upon evidence
1396 taken before it or upon the transcript submitted to it with the
1397 findings and recommendation of its special deputy, the Agency
1398 for Workforce Innovation shall either set aside the tax
1399 collection service provider’s determination that the petitioner
1400 is an employer under this chapter or reaffirm the determination.
1401 The amounts assessed under the final order, together with
1402 interest and penalties, must be paid within 15 days after notice
1403 of the final order is mailed to the employer, unless judicial
1404 review is instituted in a case of status determination. Amounts
1405 due when the status of the employer is in dispute are payable
1406 within 15 days after the entry of an order by the court
1407 affirming the determination. However, any determination that an
1408 employing unit is not an employer under this chapter does not
1409 affect the benefit rights of any individual as determined by an
1410 appeals referee or the commission unless:
1411 1. The individual is made a party to the proceedings before
1412 the special deputy; or
1413 2. The decision of the appeals referee or the commission
1414 has not become final or the employing unit and the Agency for
1415 Workforce Innovation were not made parties to the proceedings
1416 before the appeals referee or the commission.
1417 (c) Appeals.—The Agency for Workforce Innovation and the
1418 state agency providing unemployment tax collection services
1419 shall adopt rules prescribing the procedures for an employing
1420 unit determined to be an employer to file an appeal and be
1421 afforded an opportunity for a hearing on the determination.
1422 Pending a hearing, the employing unit must file reports and pay
1423 contributions in accordance with s. 443.131.
1424 (3) COLLECTION PROCEEDINGS.—
1425 (a) Lien for payment of contributions or reimbursements.—
1426 1. There is created A lien exists in favor of the tax
1427 collection service provider upon all the property, both real and
1428 personal, of any employer liable for payment of any contribution
1429 or reimbursement levied and imposed under this chapter for the
1430 amount of the contributions or reimbursements due, together with
1431 any interest, costs, and penalties. If any contribution or
1432 reimbursement imposed under this chapter or any portion of that
1433 contribution, reimbursement, interest, or penalty is not paid
1434 within 60 days after becoming delinquent, the tax collection
1435 service provider may file subsequently issue a notice of lien
1436 that may be filed in the office of the clerk of the circuit
1437 court of any county in which the delinquent employer owns
1438 property or conducts or has conducted business. The notice of
1439 lien must include the periods for which the contributions,
1440 reimbursements, interest, or penalties are demanded and the
1441 amounts due. A copy of the notice of lien must be mailed to the
1442 employer at the employer’s her or his last known address. The
1443 notice of lien may not be filed issued and recorded until 15
1444 days after the date the assessment becomes final under
1445 subsection (2). Upon filing presentation of the notice of lien,
1446 the clerk of the circuit court shall record the notice of lien
1447 it in a book maintained for that purpose, and the amount of the
1448 notice of lien, together with the cost of recording and interest
1449 accruing upon the amount of the contribution or reimbursement,
1450 becomes a lien upon the title to and interest, whether legal or
1451 equitable, in any real property, chattels real, or personal
1452 property of the employer against whom the notice of lien is
1453 issued, in the same manner as a judgment of the circuit court
1454 docketed in the office of the circuit court clerk, with
1455 execution issued to the sheriff for levy. This lien is prior,
1456 preferred, and superior to all mortgages or other liens filed,
1457 recorded, or acquired after the notice of lien is filed. Upon
1458 the payment of the amounts due, or upon determination by the tax
1459 collection service provider that the notice of lien was
1460 erroneously issued, the lien is satisfied when the service
1461 provider acknowledges in writing that the lien is fully
1462 satisfied. A lien’s satisfaction does not need to be
1463 acknowledged before any notary or other public officer, and the
1464 signature of the director of the tax collection service provider
1465 or his or her designee is conclusive evidence of the
1466 satisfaction of the lien, which satisfaction shall be recorded
1467 by the clerk of the circuit court who receives the fees for
1468 those services.
1469 2. The tax collection service provider may subsequently
1470 issue a warrant directed to any sheriff in this state,
1471 commanding him or her to levy upon and sell any real or personal
1472 property of the employer liable for any amount under this
1473 chapter within his or her jurisdiction, for payment, with the
1474 added penalties and interest and the costs of executing the
1475 warrant, together with the costs of the clerk of the circuit
1476 court in recording and docketing the notice of lien, and to
1477 return the warrant to the service provider with payment. The
1478 warrant may only be issued and enforced for all amounts due to
1479 the tax collection service provider on the date the warrant is
1480 issued, together with interest accruing on the contribution or
1481 reimbursement due from the employer to the date of payment at
1482 the rate provided in this section. In the event of sale of any
1483 assets of the employer, however, priorities under the warrant
1484 shall be determined in accordance with the priority established
1485 by any notices of lien filed by the tax collection service
1486 provider and recorded by the clerk of the circuit court. The
1487 sheriff shall execute the warrant in the same manner prescribed
1488 by law for executions issued by the clerk of the circuit court
1489 for judgments of the circuit court. The sheriff is entitled to
1490 the same fees for executing the warrant as for a writ of
1491 execution out of the circuit court, and these fees must be
1492 collected in the same manner.
1493 3. The lien expires 10 years after the filing of a notice
1494 of lien with the clerk of court. An action to collect amounts
1495 due under this chapter may not be commenced after the expiration
1496 of the lien securing the payment of the amounts owed.
1497 (b) Injunctive procedures to contest warrants after
1498 issuance.—An injunction or restraining order to stay the
1499 execution of a warrant may not be issued until a motion is
1500 filed; reasonable notice of a hearing on the motion for the
1501 injunction is served on the tax collection service provider; and
1502 the party seeking the injunction either pays into the custody of
1503 the court the full amount of contributions, reimbursements,
1504 interests, costs, and penalties claimed in the warrant or enters
1505 into and files with the court a bond with two or more good and
1506 sufficient sureties approved by the court in a sum at least
1507 twice the amount of the contributions, reimbursements,
1508 interests, costs, and penalties, payable to the tax collection
1509 service provider. The bond must also be conditioned to pay the
1510 amount of the warrant, interest, and any damages resulting from
1511 the wrongful issuing of the injunction, if the injunction is
1512 dissolved, or the motion for the injunction is dismissed. Only
1513 one surety is required when the bond is executed by a lawfully
1514 authorized surety company.
1515 (c) Attachment and garnishment.—Upon the filing of notice
1516 of lien as provided in subparagraph (a)1., the tax collection
1517 service provider is entitled to remedy by attachment or
1518 garnishment as provided in chapters 76 and 77, as for a debt
1519 due. Upon application by the tax collection service provider,
1520 these writs shall be issued by the clerk of the circuit court as
1521 upon a judgment of the circuit court duly docketed and recorded.
1522 These writs shall be returnable to the circuit court. A bond may
1523 not be required of the tax collection service provider as a
1524 condition required for the issuance of these writs of attachment
1525 or garnishment. Issues raised under proceedings by attachment or
1526 garnishment shall be tried by the circuit court in the same
1527 manner as a judgment under chapters 76 and 77. Further, the
1528 notice of lien filed by the tax collection service provider is
1529 valid for purposes of all remedies under this chapter until
1530 satisfied under this chapter, and revival by scire facias or
1531 other proceedings are not necessary before pursuing any remedy
1532 authorized by law. Proceedings authorized upon a judgment of the
1533 circuit court do not make the lien a judgment of the circuit
1534 court upon a debt for any purpose other than as are specifically
1535 provided by law as procedural remedies.
1536 (d) Third-party claims.—Upon any levy made by the sheriff
1537 under a writ of attachment or garnishment as provided in
1538 paragraph (c), the circuit court shall try third-party claims to
1539 property involved as upon a judgment thereof and all proceedings
1540 authorized on third-party claims in ss. 56.16, 56.20, 76.21, and
1541 77.16 shall apply.
1542 (e) Proceedings supplementary to execution.—At any time
1543 after a warrant provided for in subparagraph (a)2. is returned
1544 unsatisfied by any sheriff of this state, the tax collection
1545 service provider may file an affidavit in the circuit court
1546 affirming the warrant was returned unsatisfied and remains valid
1547 and outstanding. The affidavit must also state the residence of
1548 the party or parties against whom the warrant is issued. The tax
1549 collection service provider is subsequently entitled to have
1550 other and further proceedings in the circuit court as upon a
1551 judgment thereof as provided in s. 56.29.
1552 (f) Reproductions.—In any proceedings in any court under
1553 this chapter, reproductions of the original records of the
1554 Agency for Workforce Innovation, its tax collection service
1555 provider, the former Department of Labor and Employment
1556 Security, or the commission, including, but not limited to,
1557 photocopies or microfilm, are primary evidence in lieu of the
1558 original records or of the documents that were transcribed into
1559 those records.
1560 (g) Jeopardy assessment and warrant.—If the tax collection
1561 service provider reasonably believes that the collection of
1562 contributions or reimbursements from an employer will be
1563 jeopardized by delay, the service provider may assess the
1564 contributions or reimbursements immediately, together with
1565 interest or penalties when due, regardless of whether the
1566 contributions or reimbursements accrued are due, and may
1567 immediately issue a notice of lien and jeopardy warrant upon
1568 which proceedings may be conducted as provided in this section
1569 for notice of lien and warrant of the service provider. Within
1570 15 days after mailing the notice of lien by registered mail, the
1571 employer may protest the issuance of the lien in the same manner
1572 provided in paragraph (2)(a). The protest does not operate as a
1573 supersedeas or stay of enforcement unless the employer files
1574 with the sheriff seeking to enforce the warrant a good and
1575 sufficient surety bond in twice the amount demanded by the
1576 notice of lien or warrant. The bond must be conditioned upon
1577 payment of the amount subsequently found to be due from the
1578 employer to the tax collection service provider in the final
1579 order of the Agency for Workforce Innovation upon protest of
1580 assessment. The jeopardy warrant and notice of lien are
1581 satisfied in the manner provided in this section upon payment of
1582 the amount finally determined to be due from the employer. If
1583 enforcement of the jeopardy warrant is not superseded as
1584 provided in this section, the employer is entitled to a refund
1585 from the fund of all amounts paid as contributions or
1586 reimbursements in excess of the amount finally determined to be
1587 due by the employer upon application being made as provided in
1588 this chapter.
1589 Section 21. Effective July 1, 2010, subsection (2) of
1590 section 443.163, Florida Statutes, is amended to read:
1591 443.163 Electronic reporting and remitting of contributions
1592 and reimbursements.—
1593 (2)(a) An employer who is required by law to file an
1594 Employers Quarterly Report (UCT-6) by approved electronic means,
1595 but who files the report by a means other than approved
1596 electronic means, is liable for a penalty of $50 $10 for that
1597 report and $1 for each employee. This penalty, which is in
1598 addition to any other applicable penalty provided by this
1599 chapter. However, unless the penalty does not apply if employer
1600 first obtains a waiver of this requirement from the tax
1601 collection service provider waives the electronic filing
1602 requirement in advance. An employer who fails to remit
1603 contributions or reimbursements by approved electronic means as
1604 required by law is liable for a penalty of $50 $10 for each
1605 remittance submitted by a means other than approved electronic
1606 means. This penalty, which is in addition to any other
1607 applicable penalty provided by this chapter.
1608 (b) A person who prepared and reported for 100 or more
1609 employers in any quarter during the preceding state fiscal year,
1610 but who fails to file an Employers Quarterly Report (UCT-6) for
1611 each calendar quarter in the current calendar year by approved
1612 electronic means as required by law, is liable for a penalty of
1613 $50 $10 for that report and $1 for each employee. This penalty,
1614 which is in addition to any other applicable penalty provided by
1615 this chapter. However, unless the penalty does not apply if
1616 person first obtains a waiver of this requirement from the tax
1617 collection service provider waives the electronic filing
1618 requirement in advance.
1619 Section 22. Subsection (3) of section 443.163, Florida
1620 Statutes, is amended to read:
1621 443.163 Electronic reporting and remitting of contributions
1622 and reimbursements.—
1623 (3) The tax collection service provider may waive the
1624 requirement to file an Employers Quarterly Report (UCT-6) by
1625 electronic means for employers that are unable to comply despite
1626 good faith efforts or due to circumstances beyond the employer’s
1627 reasonable control.
1628 (a) As prescribed by the Agency for Workforce Innovation or
1629 its tax collection service provider, grounds for approving the
1630 waiver include, but are not limited to, circumstances in which
1631 the employer does not:
1632 1. Currently file information or data electronically with
1633 any business or government agency; or
1634 2. Have a compatible computer that meets or exceeds the
1635 standards prescribed by the Agency for Workforce Innovation or
1636 its tax collection service provider.
1637 (b) The tax collection service provider shall accept other
1638 reasons for requesting a waiver from the requirement to submit
1639 the Employers Quarterly Report (UCT-6) by electronic means,
1640 including, but not limited to:
1641 1. That the employer needs additional time to program his
1642 or her computer;
1643 2. That complying with this requirement causes the employer
1644 financial hardship; or
1645 3. That complying with this requirement conflicts with the
1646 employer’s business procedures.
1647 (c) The Agency for Workforce Innovation or the state agency
1648 providing unemployment tax collection services may establish by
1649 rule the length of time a waiver is valid and may determine
1650 whether subsequent waivers will be authorized, based on this
1651 subsection; however, the tax collection service provider may
1652 only grant a waiver from electronic reporting if the employer
1653 timely files the Employers Quarterly Report (UCT-6) by telefile,
1654 unless the employer wage detail exceeds the service provider’s
1655 telefile system capabilities.
1656 Section 23. Effective July 1, 2010, section 213.692,
1657 Florida Statutes, is created to read:
1658 213.692 Integrated enforcement authority.—
1659 (1) If the department files a warrant, notice of lien, or
1660 judgment lien certificate against the property of a taxpayer,
1661 the department may also revoke all certificates of registration,
1662 permits, or licenses issued by the department to that taxpayer.
1663 (a) Before the department may revoke the certificates of
1664 registration, permits, or licenses, the department must schedule
1665 an informal conference that the taxpayer is required to attend.
1666 At the conference, the taxpayer may present evidence regarding
1667 the department’s intended action or enter into a compliance
1668 agreement. The department must provide written notice to the
1669 taxpayer of the department’s intended action and the time, date,
1670 and place of the conference. The department shall issue an
1671 administrative complaint to revoke the certificates of
1672 registration, permits, or licenses if the taxpayer does not
1673 attend the conference, enter into a compliance agreement, or
1674 comply with the compliance agreement.
1675 (b) The department may not issue a certificate of
1676 registration, permit, or license to a taxpayer whose certificate
1677 of registration, permit, or license has been revoked unless:
1678 1. The outstanding liabilities of the taxpayer have been
1679 satisfied; or
1680 2. The department enters into a written agreement with the
1681 taxpayer regarding any outstanding liabilities and, as part of
1682 such agreement, agrees to issue a certificate of registration,
1683 permit, or license.
1684 (c) The department shall require a cash deposit, bond, or
1685 other security as a condition of issuing a new certificate of
1686 registration pursuant to the requirements of s. 212.14(4).
1687 (2) If the department files a warrant or a judgment lien
1688 certificate in connection with a jeopardy assessment, the
1689 department must comply with the procedures in s. 213.732 before
1690 or in conjunction with those provided in this section.
1691 (3) The department may adopt rules to administer this
1692 section.
1693 Section 24. Effective July 1, 2010, the Department of
1694 Revenue is authorized to adopt emergency rules to administer s.
1695 213.692, Florida Statutes. The emergency rules shall remain in
1696 effect for 6 months after adoption and may be renewed during the
1697 pendency of procedures to adopt rules addressing the subject of
1698 the emergency rules.
1699 Section 25. Section 195.095, Florida Statutes, is repealed.
1700 Section 26. Section 213.054, Florida Statutes, is repealed.
1701 Section 27. Except as otherwise expressly provided in this
1702 act, this act shall take effect upon becoming a law.