HB 7157

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

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