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. 212.08, F.S.; revising provisions excluding
36	certain sales of tangible personal property to contractors
37	from application of an exemption for sales made to
38	governmental entities under certain circumstances;
39	specifying additional requirements, procedures, and
40	limitations; requiring the Department of Revenue to adopt
41	rules for purposes of determining eligibility for the
42	exemption and providing for a certificate of entitlement
43	to the exemption; specifying certification requirements;
44	authorizing the department to adopt emergency rules;
45	providing for time of effect of emergency rules; amending
46	s. 213.053, F.S.; authorizing the department to provide
47	certain confidential taxpayer information to the Florida
48	Energy and Climate Commission; providing for retroactive
49	operation; providing that restrictions on disclosure of
50	confidential taxpayer information do not prohibit the
51	department from using certain methods of electronic
52	communication for certain purposes; providing that the
53	department may release confidential taxpayer information
54	relating to a corporation having an outstanding tax
55	warrant to the Department of Business and Professional
56	Regulation; authorizing the department to share taxpayer
57	names and identification numbers for purposes of
58	information-sharing agreements with financial
59	institutions; authorizing the department to share certain
60	information relating to the tax on sales, use, and other
61	transactions with the Department of Environmental
62	Protection; authorizing the department to publish a list
63	of taxpayers against whom it has filed a warrant or
64	judgment lien certificate; requiring the department to
65	update the list at least monthly; authorizing the
66	department to adopt rules; authorizing the department to
67	provide confidential taxpayer information relating to
68	collections from taxpayers against whom it has taken a
69	collection action; creating s. 213.0532, F.S.; defining
70	terms; requiring the department and certain financial
71	institutions to enter into information-sharing agreements
72	to enable the department to obtain the account balances
73	and personally identifying information of taxpayers;
74	authorizing the department and certain financial
75	institutions to enter into information-sharing agreements
76	to enable the department to obtain the account balances
77	and personally identifying information of taxpayers;
78	limiting the use of information gathered for the purpose
79	of enforcing the collection of certain taxes and fees;
80	requiring the department to pay a fee to the financial
81	institutions for their services; limiting the liability
82	for certain acts of financial institutions that enter into
83	an information-sharing agreement; authorizing the
84	department to adopt rules; amending s. 213.25, F.S.;
85	authorizing the department to reduce a tax refund or
86	credit owing to a taxpayer to the extent of liability for
87	unemployment compensation taxes; amending s. 213.50, F.S.;
88	authorizing the Division of Hotels and Restaurants of the
89	Department of Business and Professional Regulation to
90	suspend or deny the renewal of a license for a hotel or
91	restaurant having an outstanding tax warrant for a certain
92	period of time; amending s. 213.67, F.S.; specifying
93	additional methods by which the department may give notice
94	of a tax delinquency for garnishment purposes; amending s.
95	220.192, F.S.; providing for the administration of certain
96	portions of the renewable energy technologies tax credit
97	program by the Florida Energy and Climate Commission;
98	providing for retroactive application; amending s.
99	336.021, F.S.; revising the distribution of the ninth-cent
100	fuel tax on motor fuel and diesel fuel; amending s.
101	443.036, F.S.; providing for the treatment of a single-
102	member limited liability company as the employer for
103	purposes of unemployment compensation law; amending s.
104	443.1215, F.S.; correcting a cross-reference; amending s.
105	443.1316, F.S.; conforming cross-references; amending s.
106	443.141, F.S.; providing penalties for erroneous,
107	incomplete, or insufficient reports; authorizing a waiver
108	of the penalty under certain circumstances; defining a
109	term; authorizing the Agency for Workforce Innovation and
110	the state agency providing unemployment compensation tax
111	collection services to adopt rules; providing an
112	expiration date for liens for contributions and
113	reimbursements; amending s. 443.163, F.S.; increasing
114	penalties for failing to file Employers Quarterly Reports
115	by means other than approved electronic means; revising
116	waiver provisions; creating s. 213.692, F.S.; authorizing
117	the Department of Revenue to revoke all certificates of
118	registration, permits, or licenses issued to a taxpayer
119	against whose property the department has filed a warrant
120	or tax lien; requiring the scheduling of an informal
121	conference before revocation of the certificates of
122	registration, permits, or licenses; prohibiting the
123	Department of Revenue from issuing a certificate of
124	registration, permit, or license to a taxpayer whose
125	certificate of registration, permit, or license has been
126	revoked; providing exceptions; requiring security as a
127	condition of issuing a new certificate of registration to
128	a person whose certificate of registration, permit, or
129	license has been revoked after the filing of a warrant or
130	tax lien certificate; authorizing the department to adopt
131	rules, including emergency rules; repealing s. 195.095,
132	F.S., relating to the authority of the Department of
133	Revenue to develop lists of bidders that are approved to
134	contract with property appraisers, tax collectors, or
135	county commissions for assessment or collection services;
136	repealing s. 213.054, F.S., relating to monitoring and
137	reporting on the use of a tax deduction claimed by
138	international banking institutions; providing effective
139	dates.
140
141	Be It Enacted by the Legislature of the State of Florida:
142
143	Section 1.  Section 55.204, Florida Statutes, is amended to
144	read:
145	55.204  Duration and continuation of judgment lien;
146	destruction of records.-
147	(1)  Except as provided in this section, a judgment lien
148	acquired under s. 55.202 lapses and becomes invalid 5 years
149	after the date of filing the judgment lien certificate.
150	(2)  Liens securing the payment of child support or tax
151	obligations under as set forth in s. 95.091(1)(b) shall not
152	lapse until 20 years after the date of the original filing of
153	the warrant or other document required by law to establish a
154	lien. Liens securing the payment of unemployment tax obligations
155	lapse 10 years after the date of the original filing of the
156	notice of lien. A No second lien based on the original filing
157	may not be obtained.
158	(3)  At any time within 6 months before or 6 months after
159	the scheduled lapse of a judgment lien under subsection (1), the
160	judgment creditor may acquire a second judgment lien by filing a
161	new judgment lien certificate. The effective date of the second
162	judgment lien is the date and time on which the judgment lien
163	certificate is filed. The second judgment lien is a new judgment
164	lien and not a continuation of the original judgment lien. The
165	second judgment lien permanently lapses and becomes invalid 5
166	years after its filing date, and no additional liens based on
167	the original judgment or any judgment based on the original
168	judgment may be acquired.
169	(4)  A judgment lien continues only as to itemized property
170	for an additional 90 days after lapse of the lien. Such judgment
171	lien will continue only if:
172	(a)  The property was had been itemized and its location
173	described with sufficient particularity in the instructions for
174	levy to permit the sheriff to act;
175	(b)  The instructions for the levy had been delivered to
176	the sheriff before prior to the date of lapse of the lien; and
177	(c)  The property was located in the county in which the
178	sheriff has jurisdiction at the time of delivery of the
179	instruction for levy. Subsequent removal of the property does
180	not defeat the lien. A court may order continuation of the lien
181	beyond the 90-day period on a showing that extraordinary
182	circumstances have prevented levy.
183	(5)  The date of lapse of a judgment lien whose
184	enforceability has been temporarily stayed or enjoined as a
185	result of any legal or equitable proceeding is tolled until 30
186	days after the stay or injunction is terminated.
187	(6)  If a no second judgment lien is not filed, the
188	Department of State shall maintain each judgment lien file and
189	all information contained therein for a minimum of 1 year after
190	the judgment lien lapses in accordance with this section. If a
191	second judgment lien is filed, the department shall maintain
192	both files and all information contained in such files for a
193	minimum of 1 year after the second judgment lien lapses.
194	(7)  Nothing in This section does not shall be construed to
195	extend the life of a judgment lien beyond the time that the
196	underlying judgment, order, decree, or warrant otherwise expires
197	or becomes invalid pursuant to law.
198	Section 2.  Section 95.091, Florida Statutes, is amended to
199	read:
200	95.091  Limitation on actions to collect taxes.-
201	(1)(a)  Except in the case of taxes for which certificates
202	have been sold, taxes enumerated in s. 72.011, or tax liens
203	issued under s. 196.161 or s. 443.141, any tax lien granted by
204	law to the state or any of its political subdivisions, any
205	municipality, any public corporation or body politic, or any
206	other entity having authority to levy and collect taxes shall
207	expire 5 years after the date the tax is assessed or becomes
208	delinquent, whichever is later. An No action may be begun to
209	collect any tax may not be commenced after the expiration of the
210	lien securing the payment of the tax.
211	(b)  Any tax lien granted by law to the state or any of its
212	political subdivisions for any tax enumerated in s. 72.011 or
213	any tax lien imposed under s. 196.161 expires shall expire 20
214	years after the last date the tax may be assessed, after the tax
215	becomes delinquent, or after the filing of a tax warrant,
216	whichever is later. An action to collect any tax enumerated in
217	s. 72.011 may not be commenced after the expiration of the lien
218	securing the payment of the tax.
219	(2)  If a no lien to secure the payment of a tax is not
220	provided by law, an no action may be begun to collect the tax
221	may not be commenced after 5 years following from the date the
222	tax is assessed or becomes delinquent, whichever is later.
223	(3)(a)  With the exception of taxes levied under chapter
224	198 and tax adjustments made pursuant to ss. 220.23 and
225	624.50921, the Department of Revenue may determine and assess
226	the amount of any tax, penalty, or interest due under any tax
227	enumerated in s. 72.011 which it has authority to administer and
228	the Department of Business and Professional Regulation may
229	determine and assess the amount of any tax, penalty, or interest
230	due under any tax enumerated in s. 72.011 which it has authority
231	to administer:
232	1.a.  For taxes due before July 1, 1999, within 5 years
233	after the date the tax is due, any return with respect to the
234	tax is due, or such return is filed, whichever occurs later; and
235	for taxes due on or after July 1, 1999, within 3 years after the
236	date the tax is due, any return with respect to the tax is due,
237	or such return is filed, whichever occurs later;
238	b.  Effective July 1, 2002, notwithstanding sub-
239	subparagraph a., within 3 years after the date the tax is due,
240	any return with respect to the tax is due, or such return is
241	filed, whichever occurs later;
242	2.  For taxes due before July 1, 1999, within 6 years after
243	the date the taxpayer either makes a substantial underpayment of
244	tax, or files a substantially incorrect return;
245	3.  At any time while the right to a refund or credit of
246	the tax is available to the taxpayer;
247	4.  For taxes due before July 1, 1999, at any time after
248	the taxpayer has filed a grossly false return;
249	5.  At any time after the taxpayer has failed to make any
250	required payment of the tax, has failed to file a required
251	return, or has filed a fraudulent return, except that for taxes
252	due on or after July 1, 1999, the limitation prescribed in
253	subparagraph 1. applies if the taxpayer has disclosed in writing
254	the tax liability to the department before the department has
255	contacted the taxpayer; or
256	6.  In any case in which there has been a refund of tax
257	erroneously made for any reason:
258	a.  For refunds made before July 1, 1999, within 5 years
259	after making such refund; and
260	b.  For refunds made on or after July 1, 1999, within 3
261	years after making such refund,
262
263	or at any time after making such refund if it appears that any
264	part of the refund was induced by fraud or the misrepresentation
265	of a material fact.
266	(b)  For the purpose of this paragraph, a tax return filed
267	before the last day prescribed by law, including any extension
268	thereof, shall be deemed to have been filed on such last day,
269	and payments made prior to the last day prescribed by law shall
270	be deemed to have been paid on such last day.
271	(4)  If administrative or judicial proceedings for review
272	of the tax assessment or collection are initiated by a taxpayer
273	within the period of limitation prescribed in this section, the
274	running of the period is shall be tolled during the pendency of
275	the proceeding. Administrative proceedings shall include
276	taxpayer protest proceedings initiated under s. 213.21 and
277	department rules.
278	Section 3.  Effective July 1, 2010, subsection (11) is
279	added to section 201.02, Florida Statutes, to read:
280	201.02  Tax on deeds and other instruments relating to real
281	property or interests in real property.-
282	(11)  The taxable consideration for a short sale transfer
283	does not include unpaid indebtedness that is forgiven or
284	released by a mortgagee holding a mortgage on the grantor's
285	interest in the property. For purposes of this subsection, the
286	term "short sale" means a purchase and sale of real property in
287	which all of the following apply:
288	(a)  The grantor's interest is encumbered by a mortgage or
289	mortgages securing indebtedness in an aggregate amount greater
290	than the consideration paid or given by the grantee.
291	(b)  A mortgagee releases the real property from its
292	mortgage in exchange for a payment of less than the total of the
293	outstanding mortgage indebtedness owed to the releasing
294	mortgagee.
295	(c)  The releasing mortgagee does not receive, directly or
296	indirectly, any interest in the property transferred.
297	(d)  The releasing mortgagee is not controlled by or
298	related to the grantor or the grantee.
299	Section 4.  Subsection (1) of section 202.125, Florida
300	Statutes, is amended to read:
301	202.125  Sales of communications services; specified
302	exemptions.-
303	(1)  The separately stated sales price of communications
304	services sold to residential households is exempt from the tax
305	imposed by s. 202.12. This exemption does shall not apply to any
306	residence that constitutes all or part of a transient public
307	lodging establishment as defined in chapter 509, any mobile
308	communications service, any cable service, or any direct-to-home
309	satellite service.
310	Section 5.  Paragraph (i) of subsection (1) of section
311	212.05, Florida Statutes, is amended to read:
312	212.05  Sales, storage, use tax.-It is hereby declared to
313	be the legislative intent that every person is exercising a
314	taxable privilege who engages in the business of selling
315	tangible personal property at retail in this state, including
316	the business of making mail order sales, or who rents or
317	furnishes any of the things or services taxable under this
318	chapter, or who stores for use or consumption in this state any
319	item or article of tangible personal property as defined herein
320	and who leases or rents such property within the state.
321	(1)  For the exercise of such privilege, a tax is levied on
322	each taxable transaction or incident, which tax is due and
323	payable as follows:
324	(i)1.  At the rate of 6 percent on charges for all:
325	a.  Detective, burglar protection, and other protection
326	services (NAICS National Numbers 561611, 561612, 561613, and
327	561621). Any law enforcement officer, as defined in s. 943.10,
328	who is performing approved duties as determined by his or her
329	local law enforcement agency in his or her capacity as a law
330	enforcement officer, and who is subject to the direct and
331	immediate command of his or her law enforcement agency, and in
332	the law enforcement officer's uniform as authorized by his or
333	her law enforcement agency, is performing law enforcement and
334	public safety services and is not performing detective, burglar
335	protection, or other protective services, if the law enforcement
336	officer is performing his or her approved duties in a
337	geographical area in which the law enforcement officer has
338	arrest jurisdiction. Such law enforcement and public safety
339	services are not subject to tax irrespective of whether the duty
340	is characterized as "extra duty," "off-duty," or "secondary
341	employment," and irrespective of whether the officer is paid
342	directly or through the officer's agency by an outside source.
343	The term "law enforcement officer" includes full-time or part-
344	time law enforcement officers, and any auxiliary law enforcement
345	officer, when such auxiliary law enforcement officer is working
346	under the direct supervision of a full-time or part-time law
347	enforcement officer.
348	b.  Nonresidential cleaning, excluding cleaning of the
349	interiors of transportation equipment, and nonresidential
350	building pest control services (NAICS National Numbers 561710
351	and 561720).
352	2.  As used in this paragraph, "NAICS" means those
353	classifications contained in the North American Industry
354	Classification System, as published in 2007 by the Office of
355	Management and Budget, Executive Office of the President.
356	3.  Charges for detective, burglar protection, and other
357	protection security services performed in this state but used
358	outside this state are exempt from taxation. Charges for
359	detective, burglar protection, and other protection security
360	services performed outside this state and used in this state are
361	subject to tax.
362	4.  If a transaction involves both the sale or use of a
363	service taxable under this paragraph and the sale or use of a
364	service or any other item not taxable under this chapter, the
365	consideration paid must be separately identified and stated with
366	respect to the taxable and exempt portions of the transaction or
367	the entire transaction shall be presumed taxable. The burden
368	shall be on the seller of the service or the purchaser of the
369	service, whichever applicable, to overcome this presumption by
370	providing documentary evidence as to which portion of the
371	transaction is exempt from tax. The department is authorized to
372	adjust the amount of consideration identified as the taxable and
373	exempt portions of the transaction; however, a determination
374	that the taxable and exempt portions are inaccurately stated and
375	that the adjustment is applicable must be supported by
376	substantial competent evidence.
377	5.  Each seller of services subject to sales tax pursuant
378	to this paragraph shall maintain a monthly log showing each
379	transaction for which sales tax was not collected because the
380	services meet the requirements of subparagraph 3. for out-of-
381	state use. The log must identify the purchaser's name, location
382	and mailing address, and federal employer identification number,
383	if a business, or the social security number, if an individual,
384	the service sold, the price of the service, the date of sale,
385	the reason for the exemption, and the sales invoice number. The
386	monthly log shall be maintained pursuant to the same
387	requirements and subject to the same penalties imposed for the
388	keeping of similar records pursuant to this chapter.
389	Section 6.  Paragraph (a) of subsection (3) of section
390	212.0515, Florida Statutes, is amended to read:
391	212.0515  Sales from vending machines; sales to vending
392	machine operators; special provisions; registration; penalties.-
393	(3)(a)  An operator of a vending machine may not operate or
394	cause to be operated in this state any vending machine until the
395	operator has registered with the department, has obtained a
396	separate registration certificate for each county in which such
397	machines are located, and has affixed a notice to each vending
398	machine selling food or beverages which states the operator's
399	name, address, and Federal Employer Identification (FEI) number.
400	If the operator is not required to have an FEI number, the
401	notice shall include the operator's sales tax registration
402	number. The notice must be conspicuously displayed on the
403	vending machine when it is being operated in this state and
404	shall contain the following language in conspicuous type: NOTICE
405	TO CUSTOMER: FLORIDA LAW REQUIRES THIS NOTICE TO BE POSTED ON
406	ALL FOOD AND BEVERAGE VENDING MACHINES. REPORT ANY MACHINE
407	WITHOUT A NOTICE TO (TOLL-FREE NUMBER). YOU MAY BE ELIGIBLE FOR
408	A CASH REWARD. DO NOT USE THIS NUMBER TO REPORT PROBLEMS WITH
409	THE VENDING MACHINE SUCH AS LOST MONEY OR OUT-OF-DATE PRODUCTS.
410	Section 7.  Subsection (1) and paragraph (g) of subsection
411	(5) of section 212.08, Florida Statutes, are amended to read:
412	212.08  Sales, rental, use, consumption, distribution, and
413	storage tax; specified exemptions.-The sale at retail, the
414	rental, the use, the consumption, the distribution, and the
415	storage to be used or consumed in this state of the following
416	are hereby specifically exempt from the tax imposed by this
417	chapter.
418	(1)  EXEMPTIONS; GENERAL GROCERIES.-
419	(a)  Food products for human consumption are exempt from
420	the tax imposed by this chapter.
421	(b)  For the purpose of this chapter, as used in this
422	subsection, the term "food products" means edible commodities,
423	whether processed, cooked, raw, canned, or in any other form,
424	which are generally regarded as food. This includes, but is not
425	limited to, all of the following:
426	1.  Cereals and cereal products, baked goods,
427	oleomargarine, meat and meat products, fish and seafood
428	products, frozen foods and dinners, poultry, eggs and egg
429	products, vegetables and vegetable products, fruit and fruit
430	products, spices, salt, sugar and sugar products, milk and dairy
431	products, and products intended to be mixed with milk.
432	2.  Natural fruit or vegetable juices or their concentrates
433	or reconstituted natural concentrated fruit or vegetable juices,
434	whether frozen or unfrozen, dehydrated, powdered, granulated,
435	sweetened or unsweetened, seasoned with salt or spice, or
436	unseasoned; coffee, coffee substitutes, or cocoa; and tea,
437	unless it is sold in a liquid form.
438	3.  Bakery products sold by bakeries, pastry shops, or like
439	establishments that do not have eating facilities.
440	(c)  The exemption provided by this subsection does not
441	apply to:
442	1.  When the Food products are sold as meals for
443	consumption on or off the premises of the dealer.
444	2.  When the Food products are furnished, prepared, or
445	served for consumption at tables, chairs, or counters or from
446	trays, glasses, dishes, or other tableware, whether provided by
447	the dealer or by a person with whom the dealer contracts to
448	furnish, prepare, or serve food products to others.
449	3.  When the Food products are ordinarily sold for
450	immediate consumption on the seller's premises or near a
451	location at which parking facilities are provided primarily for
452	the use of patrons in consuming the products purchased at the
453	location, even though such products are sold on a "take out" or
454	"to go" order and are actually packaged or wrapped and taken
455	from the premises of the dealer.
456	4.  To Sandwiches sold ready for immediate consumption on
457	or off the seller's premises.
458	5.  When the Food products are sold ready for immediate
459	consumption within a place, the entrance to which is subject to
460	an admission charge.
461	6.  When the Food products are sold as hot prepared food
462	products.
463	7.  To Soft drinks, including which include, but are not
464	limited to, any nonalcoholic beverage, any preparation or
465	beverage commonly referred to as a "soft drink," or any
466	noncarbonated drink made from milk derivatives or tea, if when
467	sold in cans or similar containers.
468	8.  To Ice cream, frozen yogurt, and similar frozen dairy
469	or nondairy products in cones, small cups, or pints, popsicles,
470	frozen fruit bars, or other novelty items, whether or not sold
471	separately.
472	9.  To Food that is prepared, whether on or off the
473	premises, and sold for immediate consumption. This does not
474	apply to food prepared off the premises and sold in the original
475	sealed container, or the slicing of products into smaller
476	portions.
477	10.  When the Food products are sold through a vending
478	machine, pushcart, motor vehicle, or any other form of vehicle.
479	11.  To Candy and any similar product regarded as candy or
480	confection, based on its normal use, as indicated on the label
481	or advertising thereof.
482	12.  To Bakery products sold by bakeries, pastry shops, or
483	like establishments having that have eating facilities, except
484	when sold for consumption off the seller's premises.
485	13.  When Food products are served, prepared, or sold in or
486	by restaurants, lunch counters, cafeterias, hotels, taverns, or
487	other like places of business.
488	(d)  As used in this subsection, the term:
489	1.  "For consumption off the seller's premises" means that
490	the food or drink is intended by the customer to be consumed at
491	a place away from the dealer's premises.
492	2.  "For consumption on the seller's premises" means that
493	the food or drink sold may be immediately consumed on the
494	premises where the dealer conducts his or her business. In
495	determining whether an item of food is sold for immediate
496	consumption, there shall be considered the customary consumption
497	practices prevailing at the selling facility shall be
498	considered.
499	3.  "Premises" shall be construed broadly, and means, but
500	is not limited to, the lobby, aisle, or auditorium of a theater;
501	the seating, aisle, or parking area of an arena, rink, or
502	stadium; or the parking area of a drive-in or outdoor theater.
503	The premises of a caterer with respect to catered meals or
504	beverages shall be the place where such meals or beverages are
505	served.
506	4.  "Hot prepared food products" means those products,
507	items, or components which have been prepared for sale in a
508	heated condition and which are sold at any temperature that is
509	higher than the air temperature of the room or place where they
510	are sold. "Hot prepared food products," for the purposes of this
511	subsection, includes a combination of hot and cold food items or
512	components where a single price has been established for the
513	combination and the food products are sold in such combination,
514	such as a hot meal, a hot specialty dish or serving, or a hot
515	sandwich or hot pizza, including cold components or side items.
516	(e)1.  Food or drinks not exempt under paragraphs (a), (b),
517	(c), and (d) are shall be exempt, notwithstanding those
518	paragraphs, when purchased with food coupons or Special
519	Supplemental Food Program for Women, Infants, and Children
520	vouchers issued under authority of federal law.
521	2.  This paragraph is effective only while federal law
522	prohibits a state's participation in the federal food coupon
523	program or Special Supplemental Food Program for Women, Infants,
524	and Children if there is an official determination that state or
525	local sales taxes are collected within that state on purchases
526	of food or drinks with such coupons.
527	3.  This paragraph shall not apply to any food or drinks on
528	which federal law shall permit sales taxes without penalty, such
529	as termination of the state's participation.
530	(f)  The application of the tax on a package that contains
531	exempt food products and taxable nonfood products depends upon
532	the essential character of the complete package.
533	1.  If the taxable items represent more than 25 percent of
534	the cost of the complete package and a single charge is made,
535	the entire sales price of the package is taxable. If the taxable
536	items are separately stated, the separate charge for the taxable
537	items is subject to tax.
538	2.  If the taxable items represent 25 percent or less of
539	the cost of the complete package and a single charge is made,
540	the entire sales price of the package is exempt from tax. The
541	person preparing the package is liable for the tax on the cost
542	of the taxable items going into the complete package. If the
543	taxable items are separately stated, the separate charge is
544	subject to tax.
545	(5)  EXEMPTIONS; ACCOUNT OF USE.-
546	(g)  Building materials used in the rehabilitation of real
547	property located in an enterprise zone.-
548	1.  Building materials used in the rehabilitation of real
549	property located in an enterprise zone are shall be exempt from
550	the tax imposed by this chapter upon an affirmative showing to
551	the satisfaction of the department that the items have been used
552	for the rehabilitation of real property located in an enterprise
553	zone. Except as provided in subparagraph 2., this exemption
554	inures to the owner, lessee, or lessor at the time of the
555	rehabilitated real property is rehabilitated, but located in an
556	enterprise zone only through a refund of previously paid taxes.
557	To receive a refund pursuant to this paragraph, the owner,
558	lessee, or lessor of the rehabilitated real property located in
559	an enterprise zone must file an application under oath with the
560	governing body or enterprise zone development agency having
561	jurisdiction over the enterprise zone where the business is
562	located, as applicable. A single application for a refund may be
563	submitted for multiple, contiguous parcels that were part of a
564	single parcel that was divided as part of the rehabilitation of
565	the property. All other requirements of this paragraph apply to
566	each parcel on an individual basis. The application must
567	include, which includes:
568	a.  The name and address of the person claiming the refund.
569	b.  An address and assessment roll parcel number of the
570	rehabilitated real property in an enterprise zone for which a
571	refund of previously paid taxes is being sought.
572	c.  A description of the improvements made to accomplish
573	the rehabilitation of the real property.
574	d.  A copy of a valid the building permit issued by the
575	county or municipal building department for the rehabilitation
576	of the real property.
577	e.  A sworn statement, under the penalty of perjury, from
578	the general contractor licensed in this state with whom the
579	applicant contracted to make the improvements necessary to
580	rehabilitate accomplish the rehabilitation of the real property,
581	which statement lists the building materials used to
582	rehabilitate in the rehabilitation of the real property, the
583	actual cost of the building materials, and the amount of sales
584	tax paid in this state on the building materials. If In the
585	event that a general contractor was has not been used, the
586	applicant, not a general contractor, shall make the sworn
587	statement required by this sub-subparagraph shall provide this
588	information in a sworn statement, under the penalty of perjury.
589	Copies of the invoices that which evidence the purchase of the
590	building materials used in the such rehabilitation and the
591	payment of sales tax on the building materials must shall be
592	attached to the sworn statement provided by the general
593	contractor or by the applicant. Unless the actual cost of
594	building materials used in the rehabilitation of real property
595	and the payment of sales taxes due thereon is documented by a
596	general contractor or by the applicant in this manner, the cost
597	of the such building materials is deemed to shall be an amount
598	equal to 40 percent of the increase in assessed value for ad
599	valorem tax purposes.
600	f.  The identifying number assigned pursuant to s. 290.0065
601	to the enterprise zone in which the rehabilitated real property
602	is located.
603	g.  A certification by the local building code inspector
604	that the improvements necessary to rehabilitate accomplish the
605	rehabilitation of the real property are substantially completed.
606	h.  A statement of whether the business is a small business
607	as defined by s. 288.703(1).
608	i.  If applicable, the name and address of each permanent
609	employee of the business, including, for each employee who is a
610	resident of an enterprise zone, the identifying number assigned
611	pursuant to s. 290.0065 to the enterprise zone in which the
612	employee resides.
613	2.  This exemption inures to a municipality city, county,
614	other governmental unit or agency, or nonprofit community-based
615	organization through a refund of previously paid taxes if the
616	building materials used in the rehabilitation of real property
617	located in an enterprise zone are paid for from the funds of a
618	community development block grant, State Housing Initiatives
619	Partnership Program, or similar grant or loan program. To
620	receive a refund pursuant to this paragraph, a municipality
621	city, county, other governmental unit or agency, or nonprofit
622	community-based organization must file an application that which
623	includes the same information required to be provided in
624	subparagraph 1. by an owner, lessee, or lessor of rehabilitated
625	real property. In addition, the application must include a sworn
626	statement signed by the chief executive officer of the
627	municipality city, county, other governmental unit or agency, or
628	nonprofit community-based organization seeking a refund which
629	states that the building materials for which a refund is sought
630	were funded by paid for from the funds of a community
631	development block grant, State Housing Initiatives Partnership
632	Program, or similar grant or loan program.
633	3.  Within 10 working days after receipt of an application,
634	the governing body or enterprise zone development agency shall
635	review the application to determine if it contains all the
636	information required by pursuant to subparagraph 1. or
637	subparagraph 2. and meets the criteria set out in this
638	paragraph. The governing body or agency shall certify all
639	applications that contain the required information required
640	pursuant to subparagraph 1. or subparagraph 2. and are meet the
641	criteria set out in this paragraph as eligible to receive a
642	refund. If applicable, the governing body or agency shall also
643	certify if 20 percent of the employees of the business are
644	residents of an enterprise zone, excluding temporary and part-
645	time employees. The certification must shall be in writing, and
646	a copy of the certification shall be transmitted to the
647	executive director of the Department of Revenue. The applicant
648	is shall be responsible for forwarding a certified application
649	to the department within the time specified in subparagraph 4.
650	4.  An application for a refund pursuant to this paragraph
651	must be submitted to the department within 6 months after the
652	rehabilitation of the property is deemed to be substantially
653	completed by the local building code inspector or by November 1
654	September 1 after the rehabilitated property is first subject to
655	assessment.
656	5.  Only Not more than one exemption through a refund of
657	previously paid taxes for the rehabilitation of real property is
658	shall be permitted for any single parcel of property unless
659	there is a change in ownership, a new lessor, or a new lessee of
660	the real property. A No refund may not shall be granted pursuant
661	to this paragraph unless the amount to be refunded exceeds $500.
662	A No refund may not granted pursuant to this paragraph shall
663	exceed the lesser of 97 percent of the Florida sales or use tax
664	paid on the cost of the building materials used in the
665	rehabilitation of the real property as determined pursuant to
666	sub-subparagraph 1.e. or $5,000, or, if at least no less than 20
667	percent of the employees of the business are residents of an
668	enterprise zone, excluding temporary and part-time employees,
669	the amount of refund may granted pursuant to this paragraph
670	shall not exceed the lesser of 97 percent of the sales tax paid
671	on the cost of the such building materials or $10,000. A refund
672	approved pursuant to this paragraph shall be made within 30 days
673	after of formal approval by the department of the application
674	for the refund. This subparagraph shall apply retroactively to
675	July 1, 2005.
676	6.  The department shall adopt rules governing the manner
677	and form of refund applications and may establish guidelines as
678	to the requisites for an affirmative showing of qualification
679	for exemption under this paragraph.
680	7.  The department shall deduct an amount equal to 10
681	percent of each refund granted under the provisions of this
682	paragraph from the amount transferred into the Local Government
683	Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
684	for the county area in which the rehabilitated real property is
685	located and shall transfer that amount to the General Revenue
686	Fund.
687	8.  For the purposes of the exemption provided in this
688	paragraph, the term:
689	a.  "Building materials" means tangible personal property
690	which becomes a component part of improvements to real property.
691	b.  "Real property" has the same meaning as provided in s.
692	192.001(12).
693	c.  "Rehabilitation of real property" means the
694	reconstruction, renovation, restoration, rehabilitation,
695	construction, or expansion of improvements to real property.
696	d.  "Substantially completed" has the same meaning as
697	provided in s. 192.042(1).
698	9.  This paragraph expires on the date specified in s.
699	290.016 for the expiration of the Florida Enterprise Zone Act.
700	Section 8.  (1)  Effective January 2, 2011, subsection (6)
701	of section 212.08, Florida Statutes, is amended to read:
702	212.08  Sales, rental, use, consumption, distribution, and
703	storage tax; specified exemptions.-The sale at retail, the
704	rental, the use, the consumption, the distribution, and the
705	storage to be used or consumed in this state of the following
706	are hereby specifically exempt from the tax imposed by this
707	chapter.
708	(6)  EXEMPTIONS; POLITICAL SUBDIVISIONS.-
709	(a)  There are also exempt from the tax imposed by this
710	chapter sales made to the United States Government, a state, or
711	any county, municipality, or political subdivision of a state
712	when payment is made directly to the dealer by the governmental
713	entity. This exemption shall not inure to any transaction
714	otherwise taxable under this chapter when payment is made by a
715	government employee by any means, including, but not limited to,
716	cash, check, or credit card when that employee is subsequently
717	reimbursed by the governmental entity. This exemption does not
718	include sales of tangible personal property made to contractors
719	employed either directly or as agents of any such government or
720	political subdivision thereof when such tangible personal
721	property goes into or becomes a part of public works owned by
722	such government or political subdivision. A determination
723	whether a particular transaction is properly characterized as an
724	exempt sale to a government entity or a taxable sale to a
725	contractor shall be based on the substance of the transaction
726	rather than the form in which the transaction is cast. The
727	department shall adopt rules that give special consideration to
728	factors that govern the status of the tangible personal property
729	before its affixation to real property. In developing these
730	rules, assumption of the risk of damage or loss is of paramount
731	consideration in the determination. This exemption does not
732	include sales, rental, use, consumption, or storage for use in
733	any political subdivision or municipality in this state of
734	machines and equipment and parts and accessories therefor used
735	in the generation, transmission, or distribution of electrical
736	energy by systems owned and operated by a political subdivision
737	in this state for transmission or distribution expansion.
738	Likewise exempt are charges for services rendered by radio and
739	television stations, including line charges, talent fees, or
740	license fees and charges for films, videotapes, and
741	transcriptions used in producing radio or television broadcasts.
742	The exemption provided in this subsection does not include
743	sales, rental, use, consumption, or storage for use in any
744	political subdivision or municipality in this state of machines
745	and equipment and parts and accessories therefor used in
746	providing two-way telecommunications services to the public for
747	hire by the use of a telecommunications facility, as defined in
748	s. 364.02(15), and for which a certificate is required under
749	chapter 364, which facility is owned and operated by any county,
750	municipality, or other political subdivision of the state. Any
751	immunity of any political subdivision of the state or other
752	entity of local government from taxation of the property used to
753	provide telecommunication services that is taxed as a result of
754	this section is hereby waived. However, the exemption provided
755	in this subsection includes transactions taxable under this
756	chapter which are for use by the operator of a public-use
757	airport, as defined in s. 332.004, in providing such
758	telecommunications services for the airport or its tenants,
759	concessionaires, or licensees, or which are for use by a public
760	hospital for the provision of such telecommunications services.
761	(b)  The exemption provided under this subsection does not
762	include sales of tangible personal property made to contractors
763	employed directly to or as agents of any such government or
764	political subdivision when such tangible personal property goes
765	into or becomes a part of public works owned by such government
766	or political subdivision. A determination of whether a
767	particular transaction is properly characterized as an exempt
768	sale to a government entity or a taxable sale to a contractor
769	shall be based upon the substance of the transaction rather than
770	the form in which the transaction is cast. However, for sales of
771	tangible personal property that go into or become a part of
772	public works owned by a governmental entity, other than the
773	Federal Government, a governmental entity claiming the exemption
774	provided under this subsection shall certify to the dealer and
775	the contractor the entity's claim to the exemption by providing
776	the dealer and the contractor a certificate of entitlement to
777	the exemption for such sales. If the department later determines
778	that such sales, in which the governmental entity provided the
779	dealer and the contractor with a certificate of entitlement to
780	the exemption, were not exempt sales to the governmental entity,
781	the governmental entity shall be liable for any tax, penalty,
782	and interest determined to be owed on such transactions.
783	Possession by a dealer or contractor of a certificate of
784	entitlement to the exemption from the governmental entity
785	relieves the dealer from the responsibility of collecting tax on
786	the sale and the contractor for any liability for tax, penalty,
787	or interest related to the sale, and the department shall look
788	solely to the governmental entity for recovery of tax, penalty,
789	and interest if the department determines that the transaction
790	was not an exempt sale to the governmental entity. The
791	governmental entity may not transfer liability for such tax,
792	penalty, and interest to another party by contract or agreement.
793	(c)  The department shall adopt rules for determining
794	whether a particular transaction is properly characterized as an
795	exempt sale to a governmental entity or a taxable sale to a
796	contractor which give special consideration to factors that
797	govern the status of the tangible personal property before being
798	affixed to real property. In developing such rules, assumption
799	of the risk of damage or loss is of paramount consideration in
800	the determination. The department shall also adopt, by rule, a
801	certificate of entitlement to exemption for use as provided in
802	paragraph (b). The certificate shall require the governmental
803	entity to affirm that it will comply with the requirements of
804	this subsection and the rules adopted under paragraph (b) in
805	order to qualify for the exemption and that it acknowledges its
806	liability for any tax, penalty, or interest later determined by
807	the department to be owed on such transactions.
808	(2)  The Department of Revenue may, and all conditions are
809	deemed met to, adopt emergency rules under ss. 120.536(1) and
810	120.54(4), Florida Statutes, to implement the amendment to s.
811	212.08(6), Florida Statutes, made by this section. The emergency
812	rules shall remain in effect for 6 months after adoption and may
813	be renewed during the pendency of procedures to adopt rules
814	addressing the subject of the emergency rules.
815	Section 9.  Effective upon this act becoming a law and
816	operating retroactively to July 1, 2008, paragraph (y) of
817	subsection (8) of section 213.053, Florida Statutes, is amended
818	to read:
819	213.053  Confidentiality and information sharing.-
820	(8)  Notwithstanding any other provision of this section,
821	the department may provide:
822	(y)  Information relative to ss. 212.08(7)(ccc) and 220.192
823	to the Florida Energy and Climate Commission Department of
824	Environmental Protection for use in the conduct of its official
825	business.
826
827	Disclosure of information under this subsection shall be
828	pursuant to a written agreement between the executive director
829	and the agency. Such agencies, governmental or nongovernmental,
830	shall be bound by the same requirements of confidentiality as
831	the Department of Revenue. Breach of confidentiality is a
832	misdemeanor of the first degree, punishable as provided by s.
833	775.082 or s. 775.083.
834	Section 10.  Effective July 1, 2010, subsection (5) and
835	paragraph (d) of subsection (8) of section 213.053, Florida
836	Statutes, are amended, paragraphs (z) and (aa) are added to
837	subsection (8), and subsections (20) and (21) are added to that
838	section, to read:
839	213.053  Confidentiality and information sharing.-
840	(5)  Nothing contained in This section does not shall
841	prevent the department from:
842	(a)  Publishing statistics so classified as to prevent the
843	identification of particular accounts, reports, declarations, or
844	returns; or
845	(b)  Using telephones, e-mail, facsimile machines, or other
846	electronic means to:
847	1.  Distribute information relating to changes in law, tax
848	rates, interest rates, or other information that is not specific
849	to a particular taxpayer;
850	2.  Remind taxpayers of due dates;
851	3.  Respond to a taxpayer to an electronic mail address
852	that does not support encryption if the use of that address is
853	authorized by the taxpayer; or
854	4.  Notify taxpayers to contact the department Disclosing
855	to the Chief Financial Officer the names and addresses of those
856	taxpayers who have claimed an exemption pursuant to former s.
857	199.185(1)(i) or a deduction pursuant to s. 220.63(5).
858	(8)  Notwithstanding any other provision of this section,
859	the department may provide:
860	(d)  Names, addresses, and sales tax registration
861	information, and information relating to a hotel or restaurant
862	having an outstanding tax warrant, notice of lien, or judgment
863	lien certificate, to the Division of Hotels and Restaurants of
864	the Department of Business and Professional Regulation in the
865	conduct of its official duties.
866	(z)  Taxpayer names and identification numbers for the
867	purposes of information-sharing agreements with financial
868	institutions pursuant to s. 213.0532.
869	(aa)  Information relative to chapter 212 to the Department
870	of Environmental Protection in the conduct of its official
871	duties in the administration of s. 253.03(7)(b) and (11).
872
873	Disclosure of information under this subsection shall be
874	pursuant to a written agreement between the executive director
875	and the agency. Such agencies, governmental or nongovernmental,
876	shall be bound by the same requirements of confidentiality as
877	the Department of Revenue. Breach of confidentiality is a
878	misdemeanor of the first degree, punishable as provided by s.
879	775.082 or s. 775.083.
880	(20)(a)  The department may publish a list of taxpayers
881	against whom the department has filed a warrant, notice of lien,
882	or judgment lien certificate. The list may include the name and
883	address of each taxpayer; the amounts and types of delinquent
884	taxes, fees, surcharges, penalties, or interest; and the
885	employer identification number or other taxpayer identification
886	number.
887	(b)  The department shall update the list at least monthly
888	to reflect payments for resolution of deficiencies and to
889	otherwise add or remove taxpayers from the list.
890	(c)  The department may adopt rules to administer this
891	subsection.
892	(21)  The department may disclose information relating to
893	taxpayers against whom the department has filed a warrant,
894	notice of lien, or judgment lien certificate. Such information
895	may include the name and address of the taxpayer, the actions
896	taken, the amounts and types of liabilities, and the amount of
897	any collections made.
898	Section 11.  Effective July 1, 2010, section 213.0532,
899	Florida Statutes, is created to read:
900	213.0532  Information-sharing agreements with financial
901	institutions.-
902	(1)  As used in this section, the term:
903	(a)  "Account" means a demand deposit account, checking or
904	negotiable withdrawal order account, savings account, time
905	deposit account, or money-market mutual fund account.
906	(b)  "Department" means the Department of Revenue.
907	(c)  "Financial institution" means:
908	1.  A depository institution as defined in 12 U.S.C. s.
909	1813(c);
910	2.  An institution-affiliated party as defined in 12 U.S.C.
911	s. 1813(u);
912	3.  A federal credit union or state credit union as defined
913	in 12 U.S.C. s. 1752, including an institution-affiliated party
914	of such a credit union as defined in 12 U.S.C. s. 1786(r); or
915	4.  A benefit association, insurance company, safe-deposit
916	company, money-market mutual fund, or similar entity authorized
917	to do business in this state.
918	(d)  "Obligor" means any person against whose property the
919	department has filed a warrant or judgment lien certificate.
920	(e)  "Person" has the same meaning as provided in s.
921	212.02.
922	(2)  The department shall request information and
923	assistance from a financial institution as necessary to enforce
924	the tax laws of this state. Pursuant to this subsection,
925	financial institutions doing business in this state and having
926	deposits of at least $50 million shall enter into agreements
927	with the department to develop and operate a data match system,
928	using an automated data exchange to the maximum extent feasible,
929	under which the financial institution shall provide, to the
930	extent allowable by law, for each calendar quarter the name,
931	record address, social security number or other taxpayer
932	identification number, average daily account balance, and other
933	identifying information for:
934	(a)  Each obligor who maintains an account at the financial
935	institution as identified to the institution by the department
936	by name and social security number or other taxpayer
937	identification number; or
938	(b)  At the financial institution's option, each person who
939	maintains an account at the institution.
940	(3)  The department may enter into agreements to operate an
941	automated data exchange with financial institutions having
942	deposits that do not exceed $50 million.
943	(4)  The department may use the information received
944	pursuant to this section only for the purpose of enforcing the
945	collection of taxes and fees administered by the department.
946	(5)  To the extent possible and in compliance with state
947	and federal law, the department shall administer this section in
948	conjunction with s. 409.25657 in order to avoid duplication and
949	reduce the burden on financial institutions.
950	(6)  The department shall pay a reasonable fee to the
951	financial institution for conducting the data match provided for
952	in this section, which may not exceed actual costs incurred by
953	the financial institution.
954	(7)  A financial institution is not required to provide
955	notice to its customers and is not liable to any person for:
956	(a)  Disclosing to the department any information required
957	under this section.
958	(b)  Encumbering or surrendering any assets held by the
959	financial institution in response to a notice of lien or levy
960	issued by the department.
961	(c)  Disclosing any information in connection with a data
962	match.
963	(d)  Taking any other action in good faith to comply with
964	the requirements of this section.
965	(8)  Any financial records obtained pursuant to this
966	section may be disclosed only for the purpose of, and to the
967	extent necessary, to administer and enforce the tax laws of this
968	state.
969	(9)  The department may adopt rules establishing the
970	procedures and requirements for conducting automated data
971	matches with financial institutions pursuant to this section.
972	Section 12.  Effective July 1, 2010, section 213.25,
973	Florida Statutes, is amended to read:
974	213.25  Refunds; credits; right of setoff.-If In any
975	instance that a taxpayer has a tax refund or tax credit is due
976	to a taxpayer for an overpayment of taxes assessed under any of
977	the chapters specified in s. 72.011(1), the department may
978	reduce the such refund or credit to the extent of any billings
979	not subject to protest under s. 213.21 or chapter 443 for the
980	same or any other tax owed by the same taxpayer.
981	Section 13.  Effective July 1, 2010, section 213.50,
982	Florida Statutes, is amended to read:
983	213.50  Failure to comply; revocation of corporate charter
984	or hotel or restaurant license; refusal to reinstate charter or
985	license.-
986	(1)  Any corporation of this state which has an outstanding
987	tax warrant that has existed for more than 3 consecutive months
988	is subject to the revocation of its charter as provided in s.
989	607.1420.
990	(2)  A request for reinstatement of a corporate charter may
991	not be granted by the Division of Corporations of the Department
992	of State if an outstanding tax warrant has existed for that
993	corporation for more than 3 consecutive months.
994	(3)(a)  The Division of Hotels and Restaurants of the
995	Department of Business and Professional Regulation may suspend a
996	license to operate a public lodging establishment or a public
997	food service establishment if a tax warrant has been outstanding
998	against the licenseholder for more than 3 months.
999	(b)  The division may deny an application to renew a
1000	license to operate a public lodging establishment or a public
1001	food service establishment if a tax warrant has been outstanding
1002	against the licenseholder for more than 3 months.
1003	Section 14.  Effective July 1, 2010, subsection (1) of
1004	section 213.67, Florida Statutes, is amended to read:
1005	213.67  Garnishment.-
1006	(1)  If a person is delinquent in the payment of any taxes,
1007	penalties, and interest owed to the department, the executive
1008	director or his or her designee may give notice of the amount of
1009	such delinquency by registered mail, personal service, or by
1010	electronic means, including, but not limited to, facsimile
1011	transmissions, electronic data interchange, or use of the
1012	Internet, to all persons having in their possession or under
1013	their control any credits or personal property, exclusive of
1014	wages, belonging to the delinquent taxpayer, or owing any debts
1015	to such delinquent taxpayer at the time of receipt by them of
1016	such notice. Thereafter, any person who has been notified may
1017	not transfer or make any other disposition of such credits,
1018	other personal property, or debts until the executive director
1019	or his or her designee consents to a transfer or disposition or
1020	until 60 days after the receipt of such notice. However, except
1021	that the credits, other personal property, or debts that which
1022	exceed the delinquent amount stipulated in the notice are shall
1023	not be subject to the provisions of this section, wherever held,
1024	if in any case in which the taxpayer does not have a prior
1025	history of tax delinquencies. If during the effective period of
1026	the notice to withhold, any person so notified makes any
1027	transfer or disposition of the property or debts required to be
1028	withheld under this section hereunder, he or she is liable to
1029	the state for any indebtedness owed to the department by the
1030	person with respect to whose obligation the notice was given to
1031	the extent of the value of the property or the amount of the
1032	debts thus transferred or paid if, solely by reason of such
1033	transfer or disposition, the state is unable to recover the
1034	indebtedness of the person with respect to whose obligation the
1035	notice was given. If the delinquent taxpayer contests the
1036	intended levy in circuit court or under chapter 120, the notice
1037	under this section remains effective until that final resolution
1038	of the contest. Any financial institution receiving such notice
1039	will maintain a right of setoff for any transaction involving a
1040	debit card occurring on or before the date of receipt of such
1041	notice.
1042	Section 15.  Effective upon this act becoming a law and
1043	operating retroactively to July 1, 2008, subsections (4) and (5)
1044	of section 220.192, Florida Statutes, are amended to read:
1045	220.192  Renewable energy technologies investment tax
1046	credit.-
1047	(4)  TAXPAYER APPLICATION PROCESS.-To claim a credit under
1048	this section, each taxpayer must apply to the Florida Energy and
1049	Climate Commission Department of Environmental Protection for an
1050	allocation of each type of annual credit by the date established
1051	by the Florida Energy and Climate Commission Department of
1052	Environmental Protection. The application form may be
1053	established by the Florida Energy and Climate Commission. The
1054	form must Department of Environmental Protection and shall
1055	include an affidavit from each taxpayer certifying that all
1056	information contained in the application, including all records
1057	of eligible costs claimed as the basis for the tax credit, are
1058	true and correct. Approval of the credits under this section
1059	shall be accomplished on a first-come, first-served basis, based
1060	upon the date complete applications are received by the Florida
1061	Energy and Climate Commission Department of Environmental
1062	Protection. A taxpayer shall submit only one complete
1063	application based upon eligible costs incurred within a
1064	particular state fiscal year. Incomplete placeholder
1065	applications will not be accepted and will not secure a place in
1066	the first-come, first-served application line. If a taxpayer
1067	does not receive a tax credit allocation due to the exhaustion
1068	of the annual tax credit authorizations, then such taxpayer may
1069	reapply in the following year for those eligible costs and will
1070	have priority over other applicants for the allocation of
1071	credits.
1072	(5)  ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF
1073	CREDITS.-
1074	(a)  In addition to its existing audit and investigation
1075	authority, the Department of Revenue may perform any additional
1076	financial and technical audits and investigations, including
1077	examining the accounts, books, and records of the tax credit
1078	applicant, which that are necessary to verify the eligible costs
1079	included in the tax credit return and to ensure compliance with
1080	this section. The Florida Energy and Climate Commission
1081	Department of Environmental Protection shall provide technical
1082	assistance when requested by the Department of Revenue on any
1083	technical audits or examinations performed pursuant to this
1084	section.
1085	(b)  It is grounds for forfeiture of previously claimed and
1086	received tax credits if the Department of Revenue determines, as
1087	a result of either an audit or examination or from information
1088	received from the Florida Energy and Climate Commission
1089	Department of Environmental Protection, that a taxpayer received
1090	tax credits pursuant to this section to which the taxpayer was
1091	not entitled. The taxpayer is responsible for returning
1092	forfeited tax credits to the Department of Revenue, and such
1093	funds shall be paid into the General Revenue Fund of the state.
1094	(c)  The Florida Energy and Climate Commission Department
1095	of Environmental Protection may revoke or modify any written
1096	decision granting eligibility for tax credits under this section
1097	if it is discovered that the tax credit applicant submitted any
1098	false statement, representation, or certification in any
1099	application, record, report, plan, or other document filed in an
1100	attempt to receive tax credits under this section. The Florida
1101	Energy and Climate Commission Department of Environmental
1102	Protection shall immediately notify the Department of Revenue of
1103	any revoked or modified orders affecting previously granted tax
1104	credits. Additionally, the taxpayer must notify the Department
1105	of Revenue of any change in its tax credit claimed.
1106	(d)  The taxpayer shall file with the Department of Revenue
1107	an amended return or such other report as the Department of
1108	Revenue prescribes by rule and shall pay any required tax and
1109	interest within 60 days after the taxpayer receives notification
1110	from the Florida Energy and Climate Commission Department of
1111	Environmental Protection that previously approved tax credits
1112	have been revoked or modified. If the revocation or modification
1113	order is contested, the taxpayer shall file an amended return or
1114	other report as provided in this paragraph within 60 days after
1115	a final order is issued after following proceedings.
1116	(e)  A notice of deficiency may be issued by the Department
1117	of Revenue at any time within 3 years after the taxpayer
1118	receives formal notification from the Florida Energy and Climate
1119	Commission Department of Environmental Protection that
1120	previously approved tax credits have been revoked or modified.
1121	If a taxpayer fails to notify the Department of Revenue of any
1122	changes to its tax credit claimed, a notice of deficiency may be
1123	issued at any time.
1124	Section 16.  Effective July 1, 2010, paragraph (c) of
1125	subsection (1) of section 336.021, Florida Statutes, is amended
1126	to read:
1127	336.021  County transportation system; levy of ninth-cent
1128	fuel tax on motor fuel and diesel fuel.-
1129	(1)
1130	(c)  Local option taxes collected on sales or use of diesel
1131	fuel in this state shall be distributed in the following manner:
1132	1.  The fiscal year of July 1, 1995, through June 30, 1996,
1133	shall be the base year for all distributions.
1134	2.  Each year the tax collected, less the service and
1135	administrative charges enumerated in s. 215.20 and the
1136	allowances allowed under s. 206.91, on the number of gallons
1137	reported, up to the total number of gallons reported in the base
1138	year, shall be distributed to each county using the distribution
1139	percentage calculated for the base year.
1140	3.  After the distribution of taxes pursuant to
1141	subparagraph 4. 2., additional taxes available for distribution
1142	shall first be distributed pursuant to this subparagraph. A
1143	distribution shall be made to each county in which a qualified
1144	new retail station is located. A qualified new retail station is
1145	a retail station that began operation after June 30, 1996, and
1146	that has sales of diesel fuel exceeding 50 percent of the sales
1147	of diesel fuel reported in the county in which it is located
1148	during the 1995-1996 state fiscal year. The determination of
1149	whether a new retail station is qualified shall be based on the
1150	total gallons of diesel fuel sold at the station during each
1151	full month of operation during the 12-month period ending
1152	January 31, divided by the number of full months of operation
1153	during those 12 months, and the result multiplied by 12. The
1154	amount distributed pursuant to this subparagraph to each county
1155	in which a qualified new retail station is located shall equal
1156	the local option taxes due on the gallons of diesel fuel sold by
1157	the new retail station during the year ending January 31, less
1158	the service charges enumerated in s. 215.20 and the dealer
1159	allowance provided for by s. 206.91. Gallons of diesel fuel sold
1160	at the qualified new retail station shall be certified to the
1161	department by the county requesting the additional distribution
1162	by June 15, 1997, and by March 1 in each subsequent year. The
1163	certification shall include the beginning inventory, fuel
1164	purchases and sales, and the ending inventory for the new retail
1165	station for each month of operation during the year, the
1166	original purchase invoices for the period, and any other
1167	information the department deems reasonable and necessary to
1168	establish the certified gallons. The department may review and
1169	audit the retail dealer's records provided to a county to
1170	establish the gallons sold by the new retail station.
1171	Notwithstanding the provisions of this subparagraph, when more
1172	than one county qualifies for a distribution pursuant to this
1173	subparagraph and the requested distributions exceed the total
1174	taxes available for distribution, each county shall receive a
1175	prorated share of the moneys available for distribution.
1176	4.  After the distribution of taxes pursuant to
1177	subparagraph 2. 3., all additional taxes available for
1178	distribution, except the taxes described in subparagraph 3.,
1179	shall be distributed based on vehicular diesel fuel storage
1180	capacities in each county pursuant to this subparagraph. The
1181	total vehicular diesel fuel storage capacity shall be
1182	established for each fiscal year based on the registration of
1183	facilities with the Department of Environmental Protection as
1184	required by s. 376.303 for the following facility types: retail
1185	stations, fuel user/nonretail, state government, local
1186	government, and county government. Each county shall receive a
1187	share of the total taxes available for distribution pursuant to
1188	this subparagraph equal to a fraction, the numerator of which is
1189	the storage capacity located within the county for vehicular
1190	diesel fuel in the facility types listed in this subparagraph
1191	and the denominator of which is the total statewide storage
1192	capacity for vehicular diesel fuel in those facility types. The
1193	vehicular diesel fuel storage capacity for each county and
1194	facility type shall be that established by the Department of
1195	Environmental Protection by June 1, 1997, for the 1996-1997
1196	fiscal year, and by January 31 for each succeeding fiscal year.
1197	The storage capacities so established shall be final. The
1198	storage capacity for any new retail station for which a county
1199	receives a distribution pursuant to subparagraph 3. shall not be
1200	included in the calculations pursuant to this subparagraph.
1201	Section 17.  Subsection (20) of section 443.036, Florida
1202	Statutes, is amended to read:
1203	443.036  Definitions.-As used in this chapter, the term:
1204	(20)  "Employing unit" means an individual or type of
1205	organization, including a partnership, limited liability
1206	company, association, trust, estate, joint-stock company,
1207	insurance company, or corporation, whether domestic or foreign;
1208	the receiver, trustee in bankruptcy, trustee, or successor of
1209	any of the foregoing; or the legal representative of a deceased
1210	person, which has or had in its employ one or more individuals
1211	performing services for it within this state.
1212	(a)  Each individual employed to perform or to assist in
1213	performing the work of any agent or employee of an employing
1214	unit is deemed to be employed by the employing unit for the
1215	purposes of this chapter, regardless of whether the individual
1216	was hired or paid directly by the employing unit or by an agent
1217	or employee of the employing unit, if the employing unit had
1218	actual or constructive knowledge of the work.
1219	(b)  Each individual performing services in this state for
1220	an employing unit maintaining at least two separate
1221	establishments in this state is deemed to be performing services
1222	for a single employing unit for the purposes of this chapter.
1223	(c)  A person who is an officer of a corporation, or a
1224	member of a limited liability company classified as a
1225	corporation for federal income tax purposes, and who performs
1226	services for the corporation or limited liability company in
1227	this state, regardless of whether those services are continuous,
1228	is deemed an employee of the corporation or the limited
1229	liability company during all of each week of his or her tenure
1230	of office, regardless of whether he or she is compensated for
1231	those services. Services are presumed to be rendered for the
1232	corporation in cases in which the officer is compensated by
1233	means other than dividends upon shares of stock of the
1234	corporation owned by him or her.
1235	(d)  A limited liability company shall be treated as having
1236	the same status as it is classified for federal income tax
1237	purposes. However, a single-member limited liability company
1238	shall be treated as the employer.
1239	Section 18.  Paragraph (b) of subsection (2) of section
1240	443.1215, Florida Statutes, is amended to read:
1241	443.1215  Employers.-
1242	(2)
1243	(b)  In determining whether an employing unit for which
1244	service, other than agricultural labor, is also performed is an
1245	employer under paragraph (1)(a), paragraph (1)(b), paragraph
1246	(1)(c), or subparagraph (1)(d)2., the wages earned or the
1247	employment of an employee performing service in agricultural
1248	labor may not be taken into account. If an employing unit is
1249	determined to be an employer of agricultural labor, the
1250	employing unit is considered an employer for purposes of
1251	paragraph (1)(a) subsection (1).
1252	Section 19.  Subsection (2) of section 443.1316, Florida
1253	Statutes, is amended to read:
1254	443.1316  Unemployment tax collection services; interagency
1255	agreement.-
1256	(2)(a)  The Department of Revenue is considered to be
1257	administering a revenue law of this state when the department
1258	implements this chapter, or otherwise provides unemployment tax
1259	collection services, under contract with the Agency for
1260	Workforce Innovation through the interagency agreement.
1261	(b)  Sections 213.015(1)-(3), (5)-(7), (9)-(19), and (21);
1262	213.018; 213.025; 213.051; 213.053; 213.0532; 213.0535; 213.055;
1263	213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1264	213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37;
1265	213.50; 213.67; 213.69; 213.692; 213.73; 213.733; 213.74; and
1266	213.757 apply to the collection of unemployment contributions
1267	and reimbursements by the Department of Revenue unless
1268	prohibited by federal law.
1269	Section 20.  Subsections (1), (2), and (3) of section
1270	443.141, Florida Statutes, are amended to read:
1271	443.141  Collection of contributions and reimbursements.-
1272	(1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1273	ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.-
1274	(a)  Interest.-Contributions or reimbursements unpaid on
1275	the date due shall bear interest at the rate of 1 percent per
1276	month from and after that date until payment plus accrued
1277	interest is received by the tax collection service provider,
1278	unless the service provider finds that the employing unit has or
1279	had good reason for failure to pay the contributions or
1280	reimbursements when due. Interest collected under this
1281	subsection must be paid into the Special Employment Security
1282	Administration Trust Fund.
1283	(b)  Penalty for delinquent, erroneous, incomplete, or
1284	insufficient reports.-
1285	1.  An employing unit that fails to file any report
1286	required by the Agency for Workforce Innovation or its tax
1287	collection service provider, in accordance with rules for
1288	administering this chapter, shall pay to the tax collection
1289	service provider for each delinquent report the sum of $25 for
1290	each 30 days or fraction thereof that the employing unit is
1291	delinquent, unless the agency or its service provider, whichever
1292	required the report, finds that the employing unit has or had
1293	good reason for failure to file the report. The agency or its
1294	service provider may assess penalties only through the date of
1295	the issuance of the final assessment notice. However, additional
1296	penalties accrue if the delinquent report is subsequently filed.
1297	2.a.  An employing unit that files an erroneous,
1298	incomplete, or insufficient report with the Agency for Workforce
1299	Innovation or its tax collection service provider shall pay a
1300	penalty. The amount of the penalty is $50 or 10 percent of any
1301	tax due, whichever is greater, but no more than $300 per report.
1302	The penalty shall be added to any tax, penalty, or interest
1303	otherwise due.
1304	b.  The agency or its tax collection service provider shall
1305	waive the penalty if the employing unit files an accurate,
1306	complete, and sufficient report within 30 days after a penalty
1307	notice is issued to the employing unit. The penalty may not be
1308	waived pursuant to this subparagraph more than one time during a
1309	12-month period.
1310	c.  As used in this subsection, the term "erroneous,
1311	incomplete, or insufficient report" means a report so lacking in
1312	information, completeness, or arrangement that the report cannot
1313	be readily understood, verified, or reviewed. Such reports
1314	include, but are not limited to, reports having missing wage or
1315	employee information, missing or incorrect social security
1316	numbers, or illegible entries; reports submitted in a format
1317	that is not approved by the agency or its tax collection service
1318	provider; and reports showing gross wages that do not equal the
1319	total of the wages of each employee. However, the term does not
1320	include a report that merely contains inaccurate data that was
1321	supplied to the employer by the employee, if the employer was
1322	unaware of the inaccuracy.
1323	3.2.  Sums collected as Penalties imposed pursuant to this
1324	paragraph shall under subparagraph 1. must be deposited in the
1325	Special Employment Security Administration Trust Fund.
1326	4.3.  The penalty and interest for a delinquent, erroneous,
1327	incomplete, or insufficient report may be waived if when the
1328	penalty or interest is inequitable. The provisions of s.
1329	213.24(1) apply to any penalty or interest that is imposed under
1330	this section.
1331	5.  The Agency for Workforce Innovation and the state
1332	agency providing unemployment tax collection services may adopt
1333	rules to administer this subsection.
1334	(c)  Application of partial payments.-If When a delinquency
1335	exists in the employment record of an employer not in
1336	bankruptcy, a partial payment less than the total delinquency
1337	amount shall be applied to the employment record as the payor
1338	directs. In the absence of specific direction, the partial
1339	payment shall be applied to the payor's employment record as
1340	prescribed in the rules of the Agency for Workforce Innovation
1341	or the state agency providing tax collection services.
1342	(2)  REPORTS, CONTRIBUTIONS, APPEALS.-
1343	(a)  Failure to make reports and pay contributions.-If an
1344	employing unit determined by the tax collection service provider
1345	to be an employer subject to this chapter fails to make and file
1346	any report as and when required by this chapter or by any rule
1347	of the Agency for Workforce Innovation or the state agency
1348	providing tax collection services, for the purpose of
1349	determining the amount of contributions due by the employer
1350	under this chapter, or if any filed report is found by the
1351	service provider to be incorrect or insufficient, and the
1352	employer, after being notified in writing by the service
1353	provider to file the report, or a corrected or sufficient
1354	report, as applicable, fails to file the report within 15 days
1355	after the date of the mailing of the notice, the tax collection
1356	service provider may:
1357	1.  Determine the amount of contributions due from the
1358	employer based on the information readily available to it, which
1359	determination is deemed to be prima facie correct;
1360	2.  Assess the employer the amount of contributions
1361	determined to be due; and
1362	3.  Immediately notify the employer by mail of the
1363	determination and assessment including penalties as provided in
1364	this chapter, if any, added and assessed, and demand payment
1365	together with interest on the amount of contributions from the
1366	date that amount was due and payable.
1367	(b)  Hearings.-The determination and assessment are final
1368	15 days after the date the assessment is mailed unless the
1369	employer files with the tax collection service provider within
1370	the 15 days a written protest and petition for hearing
1371	specifying the objections thereto. The tax collection service
1372	provider shall promptly review each petition and may reconsider
1373	its determination and assessment in order to resolve the
1374	petitioner's objections. The tax collection service provider
1375	shall forward each petition remaining unresolved to the Agency
1376	for Workforce Innovation for a hearing on the objections. Upon
1377	receipt of a petition, the Agency for Workforce Innovation shall
1378	schedule a hearing and notify the petitioner of the time and
1379	place of the hearing. The Agency for Workforce Innovation may
1380	appoint special deputies to conduct hearings and to submit their
1381	findings together with a transcript of the proceedings before
1382	them and their recommendations to the agency for its final
1383	order. Special deputies are subject to the prohibition against
1384	ex parte communications in s. 120.66. At any hearing conducted
1385	by the Agency for Workforce Innovation or its special deputy,
1386	evidence may be offered to support the determination and
1387	assessment or to prove it is incorrect. In order to prevail,
1388	however, the petitioner must either prove that the determination
1389	and assessment are incorrect or file full and complete corrected
1390	reports. Evidence may also be submitted at the hearing to rebut
1391	the determination by the tax collection service provider that
1392	the petitioner is an employer under this chapter. Upon evidence
1393	taken before it or upon the transcript submitted to it with the
1394	findings and recommendation of its special deputy, the Agency
1395	for Workforce Innovation shall either set aside the tax
1396	collection service provider's determination that the petitioner
1397	is an employer under this chapter or reaffirm the determination.
1398	The amounts assessed under the final order, together with
1399	interest and penalties, must be paid within 15 days after notice
1400	of the final order is mailed to the employer, unless judicial
1401	review is instituted in a case of status determination. Amounts
1402	due when the status of the employer is in dispute are payable
1403	within 15 days after the entry of an order by the court
1404	affirming the determination. However, any determination that an
1405	employing unit is not an employer under this chapter does not
1406	affect the benefit rights of any individual as determined by an
1407	appeals referee or the commission unless:
1408	1.  The individual is made a party to the proceedings
1409	before the special deputy; or
1410	2.  The decision of the appeals referee or the commission
1411	has not become final or the employing unit and the Agency for
1412	Workforce Innovation were not made parties to the proceedings
1413	before the appeals referee or the commission.
1414	(c)  Appeals.-The Agency for Workforce Innovation and the
1415	state agency providing unemployment tax collection services
1416	shall adopt rules prescribing the procedures for an employing
1417	unit determined to be an employer to file an appeal and be
1418	afforded an opportunity for a hearing on the determination.
1419	Pending a hearing, the employing unit must file reports and pay
1420	contributions in accordance with s. 443.131.
1421	(3)  COLLECTION PROCEEDINGS.-
1422	(a)  Lien for payment of contributions or reimbursements.-
1423	1.  There is created A lien exists in favor of the tax
1424	collection service provider upon all the property, both real and
1425	personal, of any employer liable for payment of any contribution
1426	or reimbursement levied and imposed under this chapter for the
1427	amount of the contributions or reimbursements due, together with
1428	interest, costs, and penalties. If any contribution or
1429	reimbursement imposed under this chapter or any portion of that
1430	contribution, reimbursement, interest, or penalty is not paid
1431	within 60 days after becoming delinquent, the tax collection
1432	service provider may file subsequently issue a notice of lien
1433	that may be filed in the office of the clerk of the circuit
1434	court of any county in which the delinquent employer owns
1435	property or conducts or has conducted business. The notice of
1436	lien must include the periods for which the contributions,
1437	reimbursements, interest, or penalties are demanded and the
1438	amounts due. A copy of the notice of lien must be mailed to the
1439	employer at the employer's her or his last known address. The
1440	notice of lien may not be filed issued and recorded until 15
1441	days after the date the assessment becomes final under
1442	subsection (2). Upon filing presentation of the notice of lien,
1443	the clerk of the circuit court shall record the notice of lien
1444	it in a book maintained for that purpose, and the amount of the
1445	notice of lien, together with the cost of recording and interest
1446	accruing upon the amount of the contribution or reimbursement,
1447	becomes a lien upon the title to and interest, whether legal or
1448	equitable, in any real property, chattels real, or personal
1449	property of the employer against whom the notice of lien is
1450	issued, in the same manner as a judgment of the circuit court
1451	docketed in the office of the circuit court clerk, with
1452	execution issued to the sheriff for levy. This lien is prior,
1453	preferred, and superior to all mortgages or other liens filed,
1454	recorded, or acquired after the notice of lien is filed. Upon
1455	the payment of the amounts due, or upon determination by the tax
1456	collection service provider that the notice of lien was
1457	erroneously issued, the lien is satisfied when the service
1458	provider acknowledges in writing that the lien is fully
1459	satisfied. A lien's satisfaction does not need to be
1460	acknowledged before any notary or other public officer, and the
1461	signature of the director of the tax collection service provider
1462	or his or her designee is conclusive evidence of the
1463	satisfaction of the lien, which satisfaction shall be recorded
1464	by the clerk of the circuit court who receives the fees for
1465	those services.
1466	2.  The tax collection service provider may subsequently
1467	issue a warrant directed to any sheriff in this state,
1468	commanding him or her to levy upon and sell any real or personal
1469	property of the employer liable for any amount under this
1470	chapter within his or her jurisdiction, for payment, with the
1471	added penalties and interest and the costs of executing the
1472	warrant, together with the costs of the clerk of the circuit
1473	court in recording and docketing the notice of lien, and to
1474	return the warrant to the service provider with payment. The
1475	warrant may only be issued and enforced for all amounts due to
1476	the tax collection service provider on the date the warrant is
1477	issued, together with interest accruing on the contribution or
1478	reimbursement due from the employer to the date of payment at
1479	the rate provided in this section. In the event of sale of any
1480	assets of the employer, however, priorities under the warrant
1481	shall be determined in accordance with the priority established
1482	by any notices of lien filed by the tax collection service
1483	provider and recorded by the clerk of the circuit court. The
1484	sheriff shall execute the warrant in the same manner prescribed
1485	by law for executions issued by the clerk of the circuit court
1486	for judgments of the circuit court. The sheriff is entitled to
1487	the same fees for executing the warrant as for a writ of
1488	execution out of the circuit court, and these fees must be
1489	collected in the same manner.
1490	3.  The lien expires 10 years after the filing of a notice
1491	of lien with the clerk of court. An action to collect amounts
1492	due under this chapter may not be commenced after the expiration
1493	of the lien securing the payment of the amounts owed.
1494	(b)  Injunctive procedures to contest warrants after
1495	issuance.-An injunction or restraining order to stay the
1496	execution of a warrant may not be issued until a motion is
1497	filed; reasonable notice of a hearing on the motion for the
1498	injunction is served on the tax collection service provider; and
1499	the party seeking the injunction either pays into the custody of
1500	the court the full amount of contributions, reimbursements,
1501	interests, costs, and penalties claimed in the warrant or enters
1502	into and files with the court a bond with two or more good and
1503	sufficient sureties approved by the court in a sum at least
1504	twice the amount of the contributions, reimbursements,
1505	interests, costs, and penalties, payable to the tax collection
1506	service provider. The bond must also be conditioned to pay the
1507	amount of the warrant, interest, and any damages resulting from
1508	the wrongful issuing of the injunction, if the injunction is
1509	dissolved, or the motion for the injunction is dismissed. Only
1510	one surety is required when the bond is executed by a lawfully
1511	authorized surety company.
1512	(c)  Attachment and garnishment.-Upon the filing of notice
1513	of lien as provided in subparagraph (a)1., the tax collection
1514	service provider is entitled to remedy by attachment or
1515	garnishment as provided in chapters 76 and 77, as for a debt
1516	due. Upon application by the tax collection service provider,
1517	these writs shall be issued by the clerk of the circuit court as
1518	upon a judgment of the circuit court duly docketed and recorded.
1519	These writs shall be returnable to the circuit court. A bond may
1520	not be required of the tax collection service provider as a
1521	condition required for the issuance of these writs of attachment
1522	or garnishment. Issues raised under proceedings by attachment or
1523	garnishment shall be tried by the circuit court in the same
1524	manner as a judgment under chapters 76 and 77. Further, the
1525	notice of lien filed by the tax collection service provider is
1526	valid for purposes of all remedies under this chapter until
1527	satisfied under this chapter, and revival by scire facias or
1528	other proceedings are not necessary before pursuing any remedy
1529	authorized by law. Proceedings authorized upon a judgment of the
1530	circuit court do not make the lien a judgment of the circuit
1531	court upon a debt for any purpose other than as are specifically
1532	provided by law as procedural remedies.
1533	(d)  Third-party claims.-Upon any levy made by the sheriff
1534	under a writ of attachment or garnishment as provided in
1535	paragraph (c), the circuit court shall try third-party claims to
1536	property involved as upon a judgment thereof and all proceedings
1537	authorized on third-party claims in ss. 56.16, 56.20, 76.21, and
1538	77.16 shall apply.
1539	(e)  Proceedings supplementary to execution.-At any time
1540	after a warrant provided for in subparagraph (a)2. is returned
1541	unsatisfied by any sheriff of this state, the tax collection
1542	service provider may file an affidavit in the circuit court
1543	affirming the warrant was returned unsatisfied and remains valid
1544	and outstanding. The affidavit must also state the residence of
1545	the party or parties against whom the warrant is issued. The tax
1546	collection service provider is subsequently entitled to have
1547	other and further proceedings in the circuit court as upon a
1548	judgment thereof as provided in s. 56.29.
1549	(f)  Reproductions.-In any proceedings in any court under
1550	this chapter, reproductions of the original records of the
1551	Agency for Workforce Innovation, its tax collection service
1552	provider, the former Department of Labor and Employment
1553	Security, or the commission, including, but not limited to,
1554	photocopies or microfilm, are primary evidence in lieu of the
1555	original records or of the documents that were transcribed into
1556	those records.
1557	(g)  Jeopardy assessment and warrant.-If the tax collection
1558	service provider reasonably believes that the collection of
1559	contributions or reimbursements from an employer will be
1560	jeopardized by delay, the service provider may assess the
1561	contributions or reimbursements immediately, together with
1562	interest or penalties when due, regardless of whether the
1563	contributions or reimbursements accrued are due, and may
1564	immediately issue a notice of lien and jeopardy warrant upon
1565	which proceedings may be conducted as provided in this section
1566	for notice of lien and warrant of the service provider. Within
1567	15 days after mailing the notice of lien by registered mail, the
1568	employer may protest the issuance of the lien in the same manner
1569	provided in paragraph (2)(a). The protest does not operate as a
1570	supersedeas or stay of enforcement unless the employer files
1571	with the sheriff seeking to enforce the warrant a good and
1572	sufficient surety bond in twice the amount demanded by the
1573	notice of lien or warrant. The bond must be conditioned upon
1574	payment of the amount subsequently found to be due from the
1575	employer to the tax collection service provider in the final
1576	order of the Agency for Workforce Innovation upon protest of
1577	assessment. The jeopardy warrant and notice of lien are
1578	satisfied in the manner provided in this section upon payment of
1579	the amount finally determined to be due from the employer. If
1580	enforcement of the jeopardy warrant is not superseded as
1581	provided in this section, the employer is entitled to a refund
1582	from the fund of all amounts paid as contributions or
1583	reimbursements in excess of the amount finally determined to be
1584	due by the employer upon application being made as provided in
1585	this chapter.
1586	Section 21.  Effective July 1, 2010, subsection (2) of
1587	section 443.163, Florida Statutes, is amended to read:
1588	443.163  Electronic reporting and remitting of
1589	contributions and reimbursements.-
1590	(2)(a)  An employer who is required by law to file an
1591	Employers Quarterly Report (UCT-6) by approved electronic means,
1592	but who files the report by a means other than approved
1593	electronic means, is liable for a penalty of $50 $10 for that
1594	report and $1 for each employee. This penalty, which is in
1595	addition to any other applicable penalty provided by this
1596	chapter. However, unless the penalty does not apply if employer
1597	first obtains a waiver of this requirement from the tax
1598	collection service provider waives the electronic filing
1599	requirement in advance. An employer who fails to remit
1600	contributions or reimbursements by approved electronic means as
1601	required by law is liable for a penalty of $50 $10 for each
1602	remittance submitted by a means other than approved electronic
1603	means. This penalty, which is in addition to any other
1604	applicable penalty provided by this chapter.
1605	(b)  A person who prepared and reported for 100 or more
1606	employers in any quarter during the preceding state fiscal year,
1607	but who fails to file an Employers Quarterly Report (UCT-6) for
1608	each calendar quarter in the current calendar year by approved
1609	electronic means as required by law, is liable for a penalty of
1610	$50 $10 for that report and $1 for each employee. This penalty,
1611	which is in addition to any other applicable penalty provided by
1612	this chapter. However, unless the penalty does not apply if
1613	person first obtains a waiver of this requirement from the tax
1614	collection service provider waives the electronic filing
1615	requirement in advance.
1616	Section 22.  Subsection (3) of section 443.163, Florida
1617	Statutes, is amended to read:
1618	443.163  Electronic reporting and remitting of
1619	contributions and reimbursements.-
1620	(3)  The tax collection service provider may waive the
1621	requirement to file an Employers Quarterly Report (UCT-6) by
1622	electronic means for employers that are unable to comply despite
1623	good faith efforts or due to circumstances beyond the employer's
1624	reasonable control.
1625	(a)  As prescribed by the Agency for Workforce Innovation
1626	or its tax collection service provider, grounds for approving
1627	the waiver include, but are not limited to, circumstances in
1628	which the employer does not:
1629	1.  Currently file information or data electronically with
1630	any business or government agency; or
1631	2.  Have a compatible computer that meets or exceeds the
1632	standards prescribed by the Agency for Workforce Innovation or
1633	its tax collection service provider.
1634	(b)  The tax collection service provider shall accept other
1635	reasons for requesting a waiver from the requirement to submit
1636	the Employers Quarterly Report (UCT-6) by electronic means,
1637	including, but not limited to:
1638	1.  That the employer needs additional time to program his
1639	or her computer;
1640	2.  That complying with this requirement causes the
1641	employer financial hardship; or
1642	3.  That complying with this requirement conflicts with the
1643	employer's business procedures.
1644	(c)  The Agency for Workforce Innovation or the state
1645	agency providing unemployment tax collection services may
1646	establish by rule the length of time a waiver is valid and may
1647	determine whether subsequent waivers will be authorized, based
1648	on this subsection; however, the tax collection service provider
1649	may only grant a waiver from electronic reporting if the
1650	employer timely files the Employers Quarterly Report (UCT-6) by
1651	telefile, unless the employer wage detail exceeds the service
1652	provider's telefile system capabilities.
1653	Section 23.  Section 213.692, Florida Statutes, is created
1654	to read:
1655	213.692  Integrated enforcement authority.-
1656	(1)  If the department files a warrant, notice of lien, or
1657	judgment lien certificate against the property of a taxpayer,
1658	the department may also revoke all certificates of registration,
1659	permits, or licenses issued by the department to that taxpayer.
1660	(a)  Before the department may revoke the certificates of
1661	registration, permits, or licenses, the department must schedule
1662	an informal conference that the taxpayer is required to attend.
1663	At the conference, the taxpayer may present evidence regarding
1664	the department's intended action or enter into a compliance
1665	agreement. The department must provide written notice to the
1666	taxpayer of the department's intended action and the time, date,
1667	and place of the conference. The department shall issue an
1668	administrative complaint to revoke the certificates of
1669	registration, permits, or licenses if the taxpayer does not
1670	attend the conference, enter into a compliance agreement, or
1671	comply with the compliance agreement.
1672	(b)  The department may not issue a certificate of
1673	registration, permit, or license to a taxpayer whose certificate
1674	of registration, permit, or license has been revoked unless:
1675	1.  The outstanding liabilities of the taxpayer have been
1676	satisfied; or
1677	2.  The department enters into a written agreement with the
1678	taxpayer regarding any outstanding liabilities and, as part of
1679	such agreement, agrees to issue a certificate of registration,
1680	permit, or license.
1681	(c)  The department shall require a cash deposit, bond, or
1682	other security as a condition of issuing a new certificate of
1683	registration pursuant to the requirements of s. 212.14(4).
1684	(2)  If the department files a warrant or a judgment lien
1685	certificate in connection with a jeopardy assessment, the
1686	department must comply with the procedures in s. 213.732 before
1687	or in conjunction with those provided in this section.
1688	(3)  The department may adopt rules to administer this
1689	section.
1690	Section 24.  Effective July 1, 2010, the Department of
1691	Revenue is authorized to adopt emergency rules to administer s.
1692	213.692, Florida Statutes. The emergency rules shall remain in
1693	effect for 6 months after adoption and may be renewed during the
1694	pendency of procedures to adopt rules addressing the subject of
1695	the emergency rules.
1696	Section 25.  Sections 195.095 and 213.054, Florida
1697	Statutes, are repealed.
1698	Section 26.  Except as otherwise expressly provided in this
1699	act, this act shall take effect upon becoming a law.

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