CS/HB 5801

1
A bill to be entitled
2An act relating to taxation; directing the Department of
3Revenue to develop and implement an amnesty program for
4taxpayers subject to the state and local taxes imposed by
5chapters 125, 175, 185, 198, 199, 201, 202, 203, 206, 211,
6212, 220, 221, 252, 336, 376, 403, 624, 627, 629, and 681,
7F.S., and required to be paid to the Department of
8Revenue; providing time periods; providing program
9guidelines; providing for eligible participants; providing
10for waiver of penalties and interest under specified
11circumstances; providing for emergency rules; providing an
12appropriation; amending s. 211.3103, F.S.; revising the
13rate and distribution of taxes on the severance of
14phosphate rock; amending s. 213.053, F.S.; providing that
15the department may release confidential taxpayer
16information relating to a corporation having an
17outstanding tax warrant to the Department of Business and
18Professional Regulation; authorizing the department to
19publish a list of taxpayers against whom it has filed a
20warrant, notice of lien, or judgment lien certificate;
21requiring the department to update the list at least
22monthly; authorizing the department to adopt rules;
23authorizing the department to provide confidential
24taxpayer information relating to collections from
25taxpayers against whom it has taken a collection action;
26amending s. 213.50, F.S.; authorizing the Division of
27Hotels and Restaurants of the Department of Business and
28Professional Regulation to suspend or deny the renewal of
29a license to operate a public lodging establishment or
30public food service establishment under certain
31circumstances; creating s. 213.692, F.S.; authorizing the
32Department of Revenue to revoke all certificates of
33registration, permits, or licenses issued to a taxpayer
34against whose property the department has filed a warrant,
35notice of lien, or judgment lien certificate; requiring
36the scheduling of an informal conference before revocation
37of the certificates of registration, permits, or licenses;
38prohibiting the Department of Revenue from issuing a
39certificate of registration, permit, or license to a
40taxpayer whose certificate of registration, permit, or
41license has been revoked; providing exceptions; requiring
42security as a condition of issuing a new certificate of
43registration to a person whose certificate of
44registration, permit, or license has been revoked after
45the filing of a warrant, notice of lien, or judgment lien
46certificate; authorizing the department to adopt rules,
47including emergency rules; creating s. 213.758, F.S.;
48defining terms; providing for the transfer of tax
49liabilities to the transferee of a business or a stock of
50goods under certain circumstances; providing exceptions;
51requiring a taxpayer who quits a business to file a final
52tax return; authorizing the Department of Legal Affairs to
53seek injunctions to prevent business activities until
54taxes are paid; requiring the transferor of a business or
55stock of goods to file a final tax return and make a full
56tax payment after a transfer; authorizing a transferee of
57a business or stock of goods to withhold a portion of the
58consideration for the transfer for the payment of certain
59taxes; authorizing the Department of Legal Affairs to seek
60an injunction to prevent business activities by a
61transferee until the taxes are paid; providing that the
62transferees are jointly and severally liable with the
63transferor for the payment of taxes, interest, or
64penalties under certain circumstances; limiting the
65transferee's liability to the value or purchase price of
66the transferred property; specifying a time period within
67which a transferee may file certain actions; providing no
68liability to a transferee for an involuntary transfer;
69authorizing the Department of Revenue to adopt rules;
70reenacting and amending s. 218.12, F.S.; making permanent
71a methodology for determining the value of assessments for
72certain homesteads for certain purposes; authorizing full-
73time equivalent positions and providing an appropriation
74for the purpose of conducting audits and tax collection
75services in the Department of Revenue; providing effective
76dates.
77
78Be It Enacted by the Legislature of the State of Florida:
79
80     Section 1.  (1)  No later than July 1, 2010, the Department
81of Revenue shall develop and implement an amnesty program for
82taxpayers subject to the state and local taxes imposed by
83chapters 125, 175, 185, 198, 199, 201, 202, 203, 206, 211, 212,
84220, 221, 252, 336, 376, 403, 624, 627, 629, and 681, Florida
85Statutes.
86     (2)  The amnesty program shall be a one-time opportunity
87for eligible taxpayers to satisfy their tax liabilities under
88the revenue laws of this state and thereby avoid criminal
89prosecution, penalties, and interest as provided in subsections
90(5), (6), and (7). Any taxpayer that has entered into a
91settlement of liability for state or local option taxes before
92July 1, 2010, whether or not full and complete payment of the
93settlement amount has been made, is not eligible to participate
94in the amnesty program.
95     (3)  The amnesty program shall be in effect for a 3-month
96period beginning on July 1, 2010, and ending on September 30,
972010. The amnesty program shall apply only to tax liabilities
98due prior to July 1, 2010. In order to participate in the
99amnesty program, eligible taxpayers must file the forms and
100other documentation specified by the Department of Revenue,
101including, but not limited to, returns and amended returns, and
102must make full payment of tax due, the interest due as provided
103in subsections (5) and (6), and the administrative collection
104processing fee imposed pursuant to s. 213.24, Florida Statutes.
105     (4)  The administrative collection processing fee imposed
106pursuant to s. 213.24, Florida Statutes, shall be calculated on
107the tax, penalty, and interest due before the reductions allowed
108by the amnesty program.
109     (5)  A taxpayer may participate in the amnesty program
110whether or not the taxpayer is under audit, inquiry,
111examination, or civil investigation initiated by the Department
112of Revenue, regardless of whether the amount due is included in
113a proposed assessment or an assessment, bill, notice, or demand
114for payment issued by the Department of Revenue, and without
115regard to whether the amount due is subject to a pending
116administrative or judicial proceeding. If any of the
117circumstances set forth in this subsection apply, the taxpayer
118shall pay the full amount of the tax due and 75 percent of the
119amount of interest due. When the department has issued a notice
120of intent to conduct an audit to a taxpayer but has not
121commenced the audit, the taxpayer may apply to the department
122during the amnesty program for approval to have the audit
123converted to the certified audits program authorized by s.
124213.285, Florida Statutes. When a taxpayer has been approved
125during the amnesty program to have an audit converted to the
126certified audits program, payment of any liability determined as
127a result of this participation in the certified audits program
128must be made during the period the amnesty program is in effect.
129A taxpayer that is participating in the certified audits program
130authorized by s. 213.285, Florida Statutes, is eligible for the
131interest and penalty compromises authorized by the amnesty
132program or the certified audits program, but not both.
133     (6)  If the circumstances set forth in subsection (5) do
134not apply and the initial contact with the Department of Revenue
135is made by the taxpayer pursuant to the amnesty program, the
136taxpayer shall pay the full amount of the tax due and 50 percent
137of the amount of interest due.
138     (7)  Penalties may not be imposed on any tax paid pursuant
139to the amnesty program, and the Department of Revenue may not
140initiate a criminal investigation against or refer for
141prosecution any taxpayer participating in the amnesty program
142with respect to the failure to timely pay the tax disclosed in
143the amnesty program.
144     (8)  Participation in the amnesty program is conditioned
145upon the taxpayer's express waiver of rights to contest taxes
146being reported pursuant to the amnesty program. If the taxes
147reported pursuant to the amnesty program are the subject of a
148pending informal protest under s. 213.21, Florida Statutes, or
149of administrative or judicial proceedings that have not become
150final as of the date payment of the taxes is made pursuant to
151the amnesty program, participation in the amnesty program is
152conditioned upon the taxpayer's withdrawal of such informal
153protest or dismissal of such administrative or judicial
154proceeding. Participation in the amnesty program is also
155conditioned upon the taxpayer's express agreement to waive any
156right to claim a refund or to protest or initiate an
157administrative or judicial proceeding to review any denial of a
158refund claim for any refund of tax or interest paid under the
159amnesty program except as provided in this subsection. A refund
160of any penalty or interest paid prior to July 1, 2010, may not
161be made. Any credit or refund of tax or interest paid as a
162result of participation in the amnesty program is strictly
163limited to amounts determined by the Department of Revenue to
164have been paid in error.
165     (9)  In lieu of making full payment, as provided in
166subsection (3), a taxpayer may request in writing to make
167stipulated payments under a stipulated payment agreement. To be
168eligible to make stipulated payments, the taxpayer must sign the
169agreement to participate in the amnesty program, make a request
170for stipulated payments, and sign a stipulated payment
171agreement. The taxpayer shall make a minimum down payment of
17212.5 percent of the outstanding amount due under the amnesty,
173pay the remaining balance in up to seven additional monthly
174installments, and meet each payment term detailed on the
175amortization schedule provided by the department. Interest on
176the balance shall accrue pursuant to s. 213.235, Florida
177Statutes. If a taxpayer fails to make a monthly installment
178payment or is delinquent, the agreement to participate in the
179amnesty program and the stipulated payment agreement are void
180and the full amount of the original liability, including any
181interest and penalty, are due and payable.
182     (10)  A taxpayer under criminal investigation, indictment,
183information, or prosecution regarding a revenue law of this
184state is not eligible to participate in the amnesty program. A
185taxpayer under pretrial intervention or a diversion program,
186probation, or community control or in a work camp, jail, state
187prison, or another correctional system regarding a revenue law
188of this state is not eligible to participate in the amnesty
189program.
190     (11)  With or without an audit, the Department of Revenue
191may issue a notice or demand for payment with respect to any tax
192or interest that the department determines to be due with any
193return filed under the tax amnesty program, and such notice and
194demand is prima facie correct in any administrative, judicial,
195or quasi-judicial proceeding.
196     (12)  The Department of Revenue may, on the basis of fraud,
197misrepresentation, or mutual mistake of fact, rescind a grant of
198amnesty, including any amnesty granted as a result of
199participation in the certified audit program during the period
200the amnesty program is in effect. Any taxpayer that files under
201the amnesty program false or fraudulent returns, forms, or
202documentation or attempts in any manner to defeat or evade a tax
203is subject to applicable penalties and criminal prosecution.
204     (13)  Any local option tax administered by a local
205government that imposed the tax pursuant to a statute permitting
206self-administration is excluded from the amnesty program unless
207the local government notifies the Department of Revenue by June
2081, 2010, that it chooses to participate in the amnesty program.
209     (14)  The executive director of the Department of Revenue
210may adopt emergency rules under ss. 120.536(1) and 120.54(4),
211Florida Statutes, to implement the amnesty program. Such rules
212may provide forms, procedures, terms, conditions, and methods of
213payment appropriate for fair and effective administration of the
214amnesty program and to ensure taxpayers' ongoing commitment to
215proper remittance of taxes to the state. Notwithstanding any
216other law, the emergency rules shall remain in effect until 6
217months after the date of adoption of the rule or the date of
218final resolution of all amnesty applications filed pursuant to
219this section, whichever is later.
220     Section 2.  The sum of $1,234,000 in nonrecurring funds is
221appropriated from the General Revenue Fund to the Department of
222Revenue for the purpose of administering the amnesty program
223created by this act. Funds remaining unexpended or unencumbered
224from this appropriation as of June 30, 2010, shall revert and be
225reappropriated for the same purpose in the 2010-2011 fiscal
226year.
227     Section 3.  Subsection (11) of section 211.3103, Florida
228Statutes, is amended to read:
229     211.3103  Levy of tax on severance of phosphate rock; rate,
230basis, and distribution of tax.-
231     (11)(a)  Beginning July 1, 2008, there is hereby levied a
232surcharge of $1.38 per ton severed in addition to the excise tax
233levied by this section. The surcharge shall be levied until the
234last day of the calendar quarter in which the total revenue
235generated by the surcharge equals $60 million. Revenues derived
236from the surcharge shall be deposited into the Nonmandatory Land
237Reclamation Trust Fund and shall be exempt from the general
238revenue service charge provided in s. 215.20. Revenues derived
239from the surcharge shall be used to augment funds appropriated
240for the rehabilitation, management, and closure of the Piney
241Point and Mulberry sites and for approved reclamation of
242nonmandatory lands in accordance with chapter 378. A minimum of
24375 percent of the revenues from the surcharge shall be dedicated
244to the Piney Point and Mulberry sites.
245     (b)  Beginning July 1, 2008, the excise tax rate shall be
246$1.945 per ton severed and the base rate adjustment provided in
247subsection (6) shall not apply.
248     (c)1.  Beginning July 1 of the 2010-2011 fiscal year
249following the date on which the amount of revenues collected
250from the surcharge equals or exceeds $60 million, the tax rate
251shall be the base rate of $1.71 $1.51 per ton severed.
252     2.  Beginning July 1 of the 2011-2012 fiscal year, the tax
253rate shall be the base rate of $1.61 per ton severed.
254     3.  and The base rate adjustment provided in subsection (6)
255shall not apply until the conditions of paragraph (d) are met.
256     (d)  Beginning July 1 of the fiscal year following the date
257on which a taxpayer's surcharge offset equals or exceeds the
258total amount of surcharge remitted by such taxpayer under
259paragraph (a), and each year thereafter, the excise tax rate
260levied on such taxpayer shall be adjusted as provided in
261subsection (6). The surcharge offset for each taxpayer is an
262amount calculated by the department equal to the cumulative
263difference between the amount of excise tax that would have been
264collected under subsections (5) and (6) and the excise tax
265collected under subparagraphs (c)1. and 2. paragraph (c) from
266such taxpayer.
267     (e)  Beginning July 1 of the 2010-2011 fiscal year after
268the revenues from the surcharge equal $60 million, the proceeds
269of all taxes, interest, and penalties imposed under this section
270shall be exempt from the general revenue service charge provided
271in s. 215.20, and shall be paid into the State Treasury as
272follows:
273     1.  To the credit of the Conservation and Recreation Lands
274Trust Fund, 21.9 25.5 percent.
275     2.  To the credit of the General Revenue Fund of the state,
27637.1 37 percent.
277     3.  For payment to counties in proportion to the number of
278tons of phosphate rock produced from a phosphate rock matrix
279located within such political boundary, 12 13.6 percent. The
280department shall distribute this portion of the proceeds
281annually based on production information reported by the
282producers on the annual returns for the taxable year. Any such
283proceeds received by a county shall be used only for phosphate-
284related expenses.
285     4.  For payment to counties that have been designated a
286rural area of critical economic concern pursuant to s. 288.0656
287in proportion to the number of tons of phosphate rock produced
288from a phosphate rock matrix located within such political
289boundary, 9.4 10.7 percent. The department shall distribute this
290portion of the proceeds annually based on production information
291reported by the producers on the annual returns for the taxable
292year. Payments under this subparagraph shall be made to the
293counties unless the Legislature by special act creates a local
294authority to promote and direct the economic development of the
295county. If such authority exists, payments shall be made to that
296authority.
297     5.  To the credit of the Nonmandatory Land Reclamation
298Trust Fund, 5.8 6.6 percent.
299     6.  To the credit of the Phosphate Research Trust Fund in
300the Division of Universities of the Department of Education, 5.8
3016.6 percent.
302     7.  To the credit of the Minerals Trust Fund, 8.0 percent.
303     (f)  Beginning July 1 of the 2011-2012 fiscal year, the
304proceeds of all taxes, interest, and penalties imposed under
305this section are exempt from the general revenue service charge
306provided in s. 215.20, and such proceeds shall be paid into the
307State Treasury as follows:
308     1.  To the credit of the Conservation and Recreation Lands
309Trust Fund, 25.5 percent.
310     2.  To the credit of the General Revenue Fund of the state,
31135.7 percent.
312     3.  For payment to counties in proportion to the number of
313tons of phosphate rock produced from a phosphate rock matrix
314located within such political boundary, 12.8 percent. The
315department shall distribute this portion of the proceeds
316annually based on production information reported by the
317producers on the annual returns for the taxable year. Any such
318proceeds received by a county shall be used only for phosphate-
319related expenses.
320     4.  For payment to counties that have been designated as a
321rural area of critical economic concern pursuant to s. 288.0656
322in proportion to the number of tons of phosphate rock produced
323from a phosphate rock matrix located within such political
324boundary, 10.0 percent. The department shall distribute this
325portion of the proceeds annually based on production information
326reported by the producers on the annual returns for the taxable
327year. Payments under this subparagraph shall be made to the
328counties unless the Legislature by special act creates a local
329authority to promote and direct the economic development of the
330county. If such authority exists, payments shall be made to that
331authority.
332     5.  To the credit of the Nonmandatory Land Reclamation
333Trust Fund, 6.2 percent.
334     6.  To the credit of the Phosphate Research Trust Fund in
335the Division of Universities of the Department of Education, 6.2
336percent.
337     7.  To the credit of the Minerals Trust Fund, 3.6 percent.
338     (g)(f)  For purposes of this section, "phosphate-related
339expenses" means those expenses that provide for infrastructure
340or services in support of the phosphate industry, reclamation or
341restoration of phosphate lands, community infrastructure on such
342reclaimed lands, and similar expenses directly related to
343support of the industry.
344     Section 4.  Effective July 1, 2010, paragraph (d) of
345subsection (8) of section 213.053, Florida Statutes, is amended,
346and subsections (20) and (21) are added to that section, to
347read:
348     213.053  Confidentiality and information sharing.-
349     (8)  Notwithstanding any other provision of this section,
350the department may provide:
351     (d)  Names, addresses, and sales tax registration
352information, and information relating to a public lodging
353establishment or a public food service establishment having an
354outstanding tax warrant, notice of lien, or judgment lien
355certificate to the Division of Hotels and Restaurants of the
356Department of Business and Professional Regulation in the
357conduct of its official duties.
358
359Disclosure of information under this subsection shall be
360pursuant to a written agreement between the executive director
361and the agency. Such agencies, governmental or nongovernmental,
362shall be bound by the same requirements of confidentiality as
363the Department of Revenue. Breach of confidentiality is a
364misdemeanor of the first degree, punishable as provided by s.
365775.082 or s. 775.083.
366     (20)(a)  The department may publish a list of taxpayers
367against whom the department has filed a warrant, notice of lien,
368or judgment lien certificate. The list may include the name and
369address of each taxpayer; the amounts and types of delinquent
370taxes, fees, or surcharges, penalties, or interest; and the
371employer identification number or other taxpayer identification
372number.
373     (b)  The department shall update the list at least monthly
374to reflect payments for resolution of deficiencies and to
375otherwise add or remove taxpayers from the list.
376     (c)  The department may adopt rules to administer this
377subsection.
378     (21)  The department may disclose information relating to
379taxpayers against whom the department has filed a warrant,
380notice of lien, or judgment lien certificate. Such information
381includes the name and address of the taxpayer, the actions
382taken, the amounts and types of liabilities, and the amount of
383any collections made.
384     Section 5.  Effective July 1, 2010, section 213.50, Florida
385Statutes, is amended to read:
386     213.50  Failure to comply; revocation of corporate charter
387or license to operate a public lodging establishment or public
388food service establishment; refusal to reinstate charter or
389license.-
390     (1)  Any corporation of this state which has an outstanding
391tax warrant that has existed for more than 3 consecutive months
392is subject to the revocation of its charter as provided in s.
393607.1420.
394     (2)  A request for reinstatement of a corporate charter may
395not be granted by the Division of Corporations of the Department
396of State if an outstanding tax warrant has existed for that
397corporation for more than 3 consecutive months.
398     (3)(a)  The Division of Hotels and Restaurants of the
399Department of Business and Professional Regulation may suspend a
400license to operate a public lodging establishment or a public
401food service establishment if a tax warrant has been outstanding
402against the licenseholder for more than 3 months.
403     (b)  The division may deny an application to renew a
404license to operate a public lodging establishment or a public
405food service establishment if a tax warrant has been outstanding
406against the licenseholder for more than 3 months.
407     Section 6.  Effective July 1, 2010, section 213.692,
408Florida Statutes, is created to read:
409     213.692  Integrated enforcement authority.-
410     (1)  If the department files a warrant, notice of lien, or
411judgment lien certificate against the property of a taxpayer,
412the department may also revoke all certificates of registration,
413permits, or licenses issued by the department to that taxpayer.
414     (a)  Before the department may revoke the certificates of
415registration, permits, or licenses, the department must schedule
416an informal conference that the taxpayer is required to attend.
417At the conference, the taxpayer may present evidence regarding
418the department's intended action or enter into a compliance
419agreement. The department must provide written notice to the
420taxpayer of the department's intended action and the time, date,
421and place of the conference. The department shall issue an
422administrative complaint to revoke the certificates of
423registration, permits, or licenses if the taxpayer does not
424attend the conference, enter into a compliance agreement, or
425comply with the compliance agreement.
426     (b)  The department may not issue a certificate of
427registration, permit, or license to a taxpayer whose certificate
428of registration, permit, or license has been revoked unless:
429     1.  The outstanding liabilities of the taxpayer have been
430satisfied; or
431     2.  The department enters into a written agreement with the
432taxpayer regarding any outstanding liabilities and, as part of
433such agreement, agrees to issue a certificate of registration,
434permit, or license.
435     (c)  The department shall require a cash deposit, bond, or
436other security as a condition of issuing a new certificate of
437registration pursuant to the requirements of s. 212.14(4).
438     (2)  If the department files a warrant or a judgment lien
439certificate in connection with a jeopardy assessment, the
440department must comply with the procedures in s. 213.732 before
441or in conjunction with those provided in this section.
442     (3)  The department may adopt rules to administer this
443section.
444     Section 7.  Effective July 1, 2010, the Department of
445Revenue is authorized to adopt emergency rules pursuant to ss.
446120.536(1) and 120.54, Florida Statutes, to administer s.
447213.692, Florida Statutes. The emergency rules shall remain in
448effect for 6 months after adoption and may be renewed during the
449pendency of procedures to adopt rules addressing the subject of
450the emergency rules.
451     Section 8.  Section 213.758, Florida Statutes, is created
452to read:
453     213.758  Transfer of tax liabilities.-
454     (1)  As used in this section, the term:
455     (a)  "Involuntary transfer" means a transfer of a business
456or stock of goods made without the consent of the transferor,
457including, but not limited to, a transfer:
458     1.  That occurs due to the foreclosure of a security
459interest issued to a person who is not an insider as defined in
460s. 726.102;
461     2.  That results from an eminent domain or condemnation
462action;
463     3.  Pursuant to chapter 61, chapter 702, or the United
464States Bankruptcy Code;
465     4.  To a financial institution, as defined in s. 655.005,
466if the transfer is made to satisfy the transferor's debt to the
467financial institution; or
468     5.  To a third party to the extent that the proceeds are
469used to satisfy the transferor's indebtedness to a financial
470institution as defined in s. 655.005. If the third party
471receives assets worth more than the indebtedness, the transfer
472of the excess may not be deemed an involuntary transfer.
473     (b)  "Transfer" means every mode, direct or indirect, with
474or without consideration, of disposing of or parting with a
475business or stock of goods, and includes, but is not limited to,
476assigning, conveying, demising, gifting, granting, or selling.
477     (2)  A taxpayer who is liable for any tax, interest,
478penalty, surcharge, or fee administered by the department
479pursuant to chapter 443 or described in s. 72.011(1), excluding
480corporate income tax, and who quits a business without the
481benefit of a purchaser, successor, or assignee, or without
482transferring the business or stock of goods to a transferee,
483must file a final return and make full payment within 15 days
484after quitting the business. A taxpayer who fails to file a
485final return and make payment may not engage in any business in
486this state until the final return has been filed and all taxes,
487interest, or penalties due have been paid. The Department of
488Legal Affairs may seek an injunction at the request of the
489department to prevent further business activity until such tax,
490interest, or penalties are paid. A temporary injunction
491enjoining further business activity may be granted by a court
492without notice.
493     (3)  A taxpayer who is liable for taxes, interest, or
494penalties levied under chapter 443 or any of the chapters
495specified in s. 213.05, excluding corporate income tax, who
496transfers the taxpayer's business or stock of goods, must file a
497final return and make full payment within 15 days after the date
498of transfer.
499     (4)(a)  A transferee, or a group of transferees acting in
500concert, of more than 50 percent of a business or stock of goods
501is liable for any tax, interest, or penalties owed by the
502transferor unless:
503     1.  The transferor provides a receipt or certificate from
504the department to the transferee showing that the transferor is
505not liable for taxes, interest, or penalties from the operation
506of the business; and
507     2.  The department finds that the transferor is not liable
508for taxes, interest, or penalties after an audit of the
509transferor's books and records. The audit may be requested by
510the transferee or the transferor. The department may charge a
511fee for the cost of the audit if it has not issued a notice of
512intent to audit by the time the request for the audit is
513received.
514     (b)  A transferee may withhold a portion of the
515consideration for a business or stock of goods to pay the taxes,
516interest, or penalties owed to the state from the operation of
517the business. The transferee shall pay the withheld
518consideration to the state within 30 days after the date of the
519transfer. If the consideration withheld is less than the
520transferor's liability, the transferor remains liable for the
521deficiency.
522     (c)  A transferee who acquires the business or stock of
523goods and fails to pay the taxes, interest, or penalties due may
524not engage in any business in the state until the taxes,
525interest, or penalties are paid. The Department of Legal Affairs
526may seek an injunction at the request of the department to
527prevent further business activity until such tax, interest, or
528penalties are paid. A temporary injunction enjoining further
529business activity may be granted by a court without notice.
530     (5)  The transferee, or transferees acting in concert, of
531more than 50 percent of a business or stock of goods are jointly
532and severally liable with the transferor for the payment of the
533taxes, interest, or penalties owed to the state from the
534operation of the business by the transferor.
535     (6)  The maximum liability of a transferee pursuant to this
536section is equal to the fair market value of the property
537transferred or the total purchase price, whichever is greater.
538     (7)  After notice by the department of transferee liability
539under this section, the transferee has 60 days within which to
540file an action as provided in chapter 72.
541     (8)  This section does not impose liability on a transferee
542of a business or stock of goods pursuant to an involuntary
543transfer.
544     (9)  The department may adopt rules necessary to administer
545and enforce this section.
546     Section 9.  Notwithstanding section 25 of chapter 2009-82,
547Laws of Florida, subsection (3) of section 218.12, Florida
548Statutes, as created by section 24 of chapter 2009-82, Laws of
549Florida, shall not expire July 1, 2010, but is reenacted and
550amended to read:
551     218.12  Appropriations to offset reductions in ad valorem
552tax revenue in fiscally constrained counties.-
553     (3)  In determining the reductions in ad valorem tax
554revenues occurring as a result of the implementation of the
555revisions to Art. VII of the State Constitution approved in the
556special election held on January 29, 2008, the value of
557assessments reduced pursuant to s. 4(d)(8)a., Art. VII of the
558State Constitution shall include only the reduction in taxable
559value for homesteads established January 1 of the year in which
560the determination is being made, 2009.
561     Section 10.  For the 2010-2011 fiscal year, 25 full-time
562equivalent positions, with associated salary rate of $817,448,
563are authorized. Also for the 2010-2011 fiscal year, the sums of
564$1,445,100 in recurring funds and $96,925 in nonrecurring funds
565from the General Revenue Fund are appropriated to the Department
566of Revenue for the purpose of conducting audits and tax
567collection services in the department.
568     Section 11.  Except as otherwise expressly provided in this
569act, this act shall take effect upon becoming a law.


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