Florida Senate - 2011 COMMITTEE AMENDMENT
Bill No. SB 1548
Barcode 499264
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/05/2011 .
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The Committee on Commerce and Tourism (Lynn) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 3134 - 3252
4 and insert:
5 (1) Notwithstanding any other provision of law and for the
6 purpose of compensating persons granting licenses for and the
7 lessors of real and personal property taxed hereunder, for the
8 purpose of compensating dealers in tangible personal property,
9 for the purpose of compensating dealers providing communication
10 services and taxable services, for the purpose of compensating
11 owners of places where admissions are collected, and for the
12 purpose of compensating remitters of any taxes or fees reported
13 on the same documents utilized for the sales and use tax, as
14 compensation for the keeping of prescribed records, filing
15 timely tax returns, and the proper accounting and remitting of
16 taxes by them, such seller, person, lessor, dealer, owner, or
17 and remitter shall be allowed a collection allowance based on a
18 percentage of tax remitted for a reporting period. The rate of
19 compensation is:
20 1. 0.75 percent of the first $6,250 of tax remitted,
21 2. 0.375 percent of the tax remitted exceeding $6,250 and
22 less than or equal to $62,500, and
23 3. 0.1875 percent of the tax remitted exceeding $62,500.
24 (a) The amount of collection allowance for each seller,
25 person, lessor, dealer, owner, or remitter is limited based on
26 the amount of sales and use tax remitted in the twelve month
27 period ending June 30 of the previous calendar year. No
28 collection allowance will be allowed on the total tax remitted
29 by any seller, person, lessor, dealer, owner, or remitter in any
30 month in excess of:
31 1. $750,000, if the total amount remitted by all dealers in
32 the previous year was equal to or less than $1,000,000,000.00;
33 2. $1,000,000, if the total amount remitted by all dealers
34 in the previous year was greater than $1,000,000,000.00 but
35 equal to or less than $2,500,000,000.00;
36 3. $3,000,000.00, if the total amount remitted by all
37 dealers in the previous year was greater than $2,500,000,000.00
38 but equal to or less than $5,000,000,000.00;
39 4. $5,000,000.00, if the total amount remitted by all
40 dealers in the previous year was greater than $5,000,000,000.00
41 but equal to or less than $7,500,000,000.00;
42 5. $7,000,000.00, if the total amount remitted by all
43 dealers in the previous year was greater than $7,500,000,000.00
44 but equal to or less than $10,000,000,000.00; or
45 6. $10,000,000.00, if the total amount remitted by all
46 dealers in the previous year was greater than $10,000,000.00.
47 (except dealers who make mail order sales) shall be allowed 2.5
48 percent of the amount of the tax due and accounted for and
49 remitted to the department, in the form of a deduction in
50 submitting his or her report and paying the amount due by him or
51 her; the department shall allow such deduction of 2.5 percent of
52 the amount of the tax to the person paying the same for
53 remitting the tax and making of tax returns in the manner herein
54 provided, for paying the amount due to be paid by him or her,
55 and as further compensation to dealers in tangible personal
56 property for the keeping of prescribed records and for
57 collection of taxes and remitting the same. However, if the
58 amount of the tax due and remitted to the department for the
59 reporting period exceeds $1,200, no allowance shall be allowed
60 for all amounts in excess of $1,200. The executive director of
61 the department is authorized to negotiate a collection
62 allowance, pursuant to rules promulgated by the department, with
63 a dealer who makes mail order sales. The rules of the department
64 shall provide guidelines for establishing the collection
65 allowance based upon the dealer’s estimated costs of collecting
66 the tax, the volume and value of the dealer’s mail order sales
67 to purchasers in this state, and the administrative and legal
68 costs and likelihood of achieving collection of the tax absent
69 the cooperation of the dealer. However, in no event shall the
70 collection allowance negotiated by the executive director exceed
71 10 percent of the tax remitted for a reporting period.
72 (b)(a) The Department of Revenue may deny the collection
73 allowance if a taxpayer files an incomplete return or if the
74 required tax return or tax is delinquent at the time of payment.
75 1. An “incomplete return” is, for purposes of this chapter,
76 a return that which is lacking such uniformity, completeness,
77 and arrangement that the physical handling, verification, review
78 of the return, or determination of other taxes and fees reported
79 on the return may not be readily accomplished.
80 2. The department shall adopt rules requiring such
81 information as it may deem necessary to ensure that the tax
82 levied hereunder is properly collected, reviewed, compiled,
83 reported, and enforced, including, but not limited to: the
84 amount of gross sales; the amount of taxable sales; the amount
85 of tax collected or due; the amount of lawful refunds,
86 deductions, or credits claimed; the amount claimed as the
87 dealer’s collection allowance; the amount of penalty and
88 interest; the amount due with the return; and such other
89 information as the Department of Revenue may specify. The
90 department shall require that transient rentals and agricultural
91 equipment transactions be separately shown. Sales made through
92 vending machines as defined in s. 212.0515 must be separately
93 shown on the return. Sales made through coin-operated amusement
94 machines as defined by s. 212.02 and the number of machines
95 operated must be separately shown on the return or on a form
96 prescribed by the department. If a separate form is required,
97 the same penalties for late filing, incomplete filing, or
98 failure to file as provided for the sales tax return shall apply
99 to said form.
100 (c)(b) The collection allowance and other credits or
101 deductions provided in this chapter shall be applied
102 proportionally to any taxes or fees reported on the same
103 documents used for the sales and use tax.
104 (d)(c)1. A dealer entitled to the collection allowance
105 provided in this section may elect to forego the collection
106 allowance and direct that said amount be transferred into the
107 Educational Enhancement Trust Fund. Such an election must be
108 made with the timely filing of a return and may not be rescinded
109 once made. If a dealer who makes such an election files a
110 delinquent return, underpays the tax, or files an incomplete
111 return, the amount transferred into the Educational Enhancement
112 Trust Fund shall be the amount of the collection allowance
113 remaining after resolution of liability for all of the tax,
114 interest, and penalty due on that return or underpayment of tax.
115 The Department of Education shall distribute the remaining
116 amount from the trust fund to the school districts that have
117 adopted resolutions stating that those funds will be used to
118 ensure that up-to-date technology is purchased for the
119 classrooms in the district and that teachers are trained in the
120 use of that technology. Revenues collected in districts that do
121 not adopt such a resolution shall be equally distributed to
122 districts that have adopted such resolutions.
123 2. This paragraph applies to all taxes, surtaxes, and any
124 local option taxes administered under this chapter and remitted
125 directly to the department. This paragraph does not apply to any
126 locally imposed and self-administered convention development
127 tax, tourist development tax, or tourist impact tax administered
128 under this chapter.
129 3. Revenues from the dealer-collection allowances shall be
130 transferred quarterly from the General Revenue Fund to the
131 Educational Enhancement Trust Fund. The Department of Revenue
132 shall provide to the Department of Education quarterly
133 information about such revenues by county to which the
134 collection allowance was attributed.
135
136 Notwithstanding any provision of chapter 120 to the contrary,
137 the Department of Revenue may adopt rules to carry out the
138 amendment made by chapter 2006-52, Laws of Florida, to this
139 section.
140 (e) Notwithstanding paragraph (a), a small remote seller
141 may elect to receive a collection allowance of 20 percent of the
142 tax to be remitted to the state, not to exceed compensation of
143 $85.00 in any month in lieu of compensation provided in
144 subparagraph (b). Such election shall be effective for a six
145 month period beginning with the first month that such seller
146 collects Florida tax. After six months, the collection allowance
147 shall be those rates established in subsection (b). The
148 increased amount of collection allowance by this paragraph shall
149 be available to a small remote seller which begins collecting
150 tax for the state within the first 12 months following the date
151 of registration.
152 1. “Small remote seller” means a new remote seller which
153 has gross national remote sales of no more than $5,000,000.00
154 and would not otherwise be required to register in this state.
155 2. “New remote seller” means a remote seller who registers
156 under the agreement, as provided in s. 213.2567, and who was not
157 previously required to collect sales or use tax. A seller merely
158 reincorporating, changing its name, or having a change in
159 ownership or any other similar change in its business structure
160 or operation is not a new remote seller.
161 3. “Remote seller” means a seller not that would not be
162 registered in this state but for the ability of this state to
163 require the seller to collect sales or use tax under federal
164 authority.
165 (f) If sales and use tax collection from remote sellers is
166 not greater than 20 percent of the amount determined by the
167 Revenue Estimating Conference of potential collections by July
168 1, 2014, then the collection allowance shall be reduced to 2.5
169 percent of tax collected, not to exceed $30.
170 (g) Notwithstanding paragraphs (a) and (b), a Model 1
171 seller, as defined in s. 213.256 is not entitled to the
172 collection allowance described in paragraphs (a) and (b).
173 (h)1. In addition to any collection allowance that may be
174 provided under this subsection, the department may provide the
175 monetary allowances required to be provided by the state to
176 certified service providers and voluntary sellers pursuant to
177 Article VI of the Streamlined Sales and Use Tax Agreement, as
178 amended.
179 2. Such monetary allowances must be in the form of
180 collection allowances that certified service providers or
181 voluntary sellers are permitted to retain from the tax revenues
182 collected on remote sales to be remitted to the state pursuant
183 to this chapter.
184
185 ================= T I T L E A M E N D M E N T ================
186 And the title is amended as follows:
187 Between lines 79 and 80
188 insert:
189 authorizing collection allowances; setting
190 requirements for a collection allowance to be allowed;
191 authorizing collection allowances for certain remote
192 sellers; providing for a reduction;