Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. CS for SB 666
                                Barcode 221708                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Governmental Oversight and Accountability
       (Ring) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 376 and 377
    4  insert:
    5         Section 6. Paragraph (a) of subsection (1) of section
    6  212.12, Florida Statutes, is amended to read:
    7         212.12 Dealer’s credit for collecting tax; penalties for
    8  noncompliance; powers of Department of Revenue in dealing with
    9  delinquents; brackets applicable to taxable transactions;
   10  records required.—
   11         (1) Notwithstanding any other provision of law and for the
   12  purpose of compensating persons granting licenses for and the
   13  lessors of real and personal property taxed hereunder, for the
   14  purpose of compensating dealers in tangible personal property,
   15  for the purpose of compensating dealers providing communication
   16  services and taxable services, for the purpose of compensating
   17  owners of places where admissions are collected, and for the
   18  purpose of compensating remitters of any taxes or fees reported
   19  on the same documents utilized for the sales and use tax, as
   20  compensation for the keeping of prescribed records, filing
   21  timely tax returns, and the proper accounting and remitting of
   22  taxes by them, such seller, person, lessor, dealer, owner, and
   23  remitter (except dealers who make mail order sales) shall be
   24  allowed 2.5 percent of the amount of the tax due and accounted
   25  for and remitted to the department, in the form of a deduction
   26  in submitting his or her report and paying the amount due by him
   27  or her; the department shall allow such deduction of 2.5 percent
   28  of the amount of the tax to the person paying the same for
   29  remitting the tax and making of tax returns in the manner herein
   30  provided, for paying the amount due to be paid by him or her,
   31  and as further compensation to dealers in tangible personal
   32  property for the keeping of prescribed records and for
   33  collection of taxes and remitting the same. However, if the
   34  amount of the tax due and remitted to the department for the
   35  reporting period exceeds $1,200, no allowance shall be allowed
   36  for all amounts in excess of $1,200. The executive director of
   37  the department is authorized to negotiate a collection
   38  allowance, pursuant to rules promulgated by the department, with
   39  a dealer who makes mail order sales. The rules of the department
   40  shall provide guidelines for establishing the collection
   41  allowance based upon the dealer’s estimated costs of collecting
   42  the tax, the volume and value of the dealer’s mail order sales
   43  to purchasers in this state, and the administrative and legal
   44  costs and likelihood of achieving collection of the tax absent
   45  the cooperation of the dealer. However, in no event shall the
   46  collection allowance negotiated by the executive director exceed
   47  10 percent of the tax remitted for a reporting period.
   48         (a) The Department of Revenue may deny the collection
   49  allowance if a taxpayer files an incomplete return or if the
   50  required tax return or tax is delinquent at the time of payment.
   51         1. An “incomplete return” is, for purposes of this chapter,
   52  a return which is lacking such uniformity, completeness, and
   53  arrangement that the physical handling, verification, review of
   54  the return, or determination of other taxes and fees reported on
   55  the return may not be readily accomplished.
   56         2. The department shall adopt rules requiring such
   57  information as it may deem necessary to ensure that the tax
   58  levied hereunder is properly collected, reviewed, compiled,
   59  reported, and enforced, including, but not limited to: the
   60  amount of gross sales; the amount of taxable sales; the amount
   61  of tax collected or due; the amount of lawful refunds,
   62  deductions, or credits claimed; the amount claimed as the
   63  dealer’s collection allowance; the amount of penalty and
   64  interest; the amount due with the return; and such other
   65  information as the Department of Revenue may specify. The
   66  department shall require that transient rentals and agricultural
   67  equipment transactions be separately shown. Sales made through
   68  vending machines as defined in s. 212.0515 must be separately
   69  shown on the return. Sales made through coin-operated amusement
   70  machines as defined by s. 212.02 and the number of machines
   71  operated in the aggregate and segregated according to machine
   72  type based on the exemptions for amusement machines specified
   73  under s. 849.161 must be separately shown on the return or on a
   74  form prescribed by the department. If a separate form is
   75  required, the same penalties for late filing, incomplete filing,
   76  or failure to file as provided for the sales tax return shall
   77  apply to said form. The department shall report quarterly to the
   78  Department of Gaming Control the businesses operating coin
   79  operated amusement machines, the number of amusement machines
   80  operated by each business, and the location of each business.
   82  ================= T I T L E  A M E N D M E N T ================
   83         And the title is amended as follows:
   84         Delete line 34
   85  and insert:
   86         Department of Gaming Control; amending s. 212.12,
   87         F.S.; revising the information that must be shown on a
   88         return for the operation of coin-operated amusement
   89         machines; requiring the Department of Revenue to
   90         report certain information relating to coin-operated
   91         amusement machines to the Department of Gaming
   92         Control; amending s. 285.710,