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118	license has been revoked after the filing of a warrant or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

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