Florida Senate - 2011 COMMITTEE AMENDMENT
Bill No. SPB 7136
Barcode 273154
LEGISLATIVE ACTION
Senate . House
Comm: FAV .
04/01/2011 .
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The Committee on Budget (Thrasher) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Between lines 460 and 461
4 insert:
5 Section 11. Paragraph (h) of subsection (1) of section
6 212.05, Florida Statutes, is amended to read:
7 212.05 Sales, storage, use tax.—It is hereby declared to be
8 the legislative intent that every person is exercising a taxable
9 privilege who engages in the business of selling tangible
10 personal property at retail in this state, including the
11 business of making mail order sales, or who rents or furnishes
12 any of the things or services taxable under this chapter, or who
13 stores for use or consumption in this state any item or article
14 of tangible personal property as defined herein and who leases
15 or rents such property within the state.
16 (1) For the exercise of such privilege, a tax is levied on
17 each taxable transaction or incident, which tax is due and
18 payable as follows:
19 (h)1.a. Except as provided in subparagraph b., a tax is
20 imposed at the rate of 4 percent on the charges for the use of
21 coin-operated amusement machines. The tax shall be calculated by
22 dividing the gross receipts from such charges for the applicable
23 reporting period by a divisor, determined as provided in this
24 subparagraph, to compute gross taxable sales, and then
25 subtracting gross taxable sales from gross receipts to arrive at
26 the amount of tax due. For counties that do not impose a
27 discretionary sales surtax, the divisor is equal to 1.04; for
28 counties that impose a 0.5 percent discretionary sales surtax,
29 the divisor is equal to 1.045; for counties that impose a 1
30 percent discretionary sales surtax, the divisor is equal to
31 1.050; and for counties that impose a 2 percent sales surtax,
32 the divisor is equal to 1.060. If a county imposes a
33 discretionary sales surtax that is not listed in this
34 subparagraph, the department shall make the applicable divisor
35 available in an electronic format or otherwise. Additional
36 divisors shall bear the same mathematical relationship to the
37 next higher and next lower divisors as the new surtax rate bears
38 to the next higher and next lower surtax rates for which
39 divisors have been established. When a machine is activated by a
40 slug, token, coupon, or any similar device which has been
41 purchased, the tax is on the price paid by the user of the
42 device for such device.
43 b. A tax is imposed at the rate of 1 percent on the charges
44 for the use of coin-operated amusement machines operated on the
45 licensed premises of a pari-mutuel facility located in a city or
46 county that chooses to license the use of such machines and
47 imposes an additional licensing fee or other fees on the
48 operator or the machines located at pari-mutuel facilities
49 within the jurisdiction of the county or city. The tax shall be
50 calculated by dividing the gross receipts from such charges for
51 the applicable reporting period by a divisor, determined as
52 provided in this sub-subparagraph, to compute gross taxable
53 sales, and then subtracting gross taxable sales from gross
54 receipts to arrive at the amount of tax due. For this sub
55 subparagraph, the divisor is equal to 1.01.
56 2. As used in this paragraph, the term “operator” means any
57 person who possesses a coin-operated amusement machine for the
58 purpose of generating sales through that machine and who is
59 responsible for removing the receipts from the machine.
60 a. If the owner of the machine is also the operator of it,
61 he or she shall be liable for payment of the tax without any
62 deduction for rent or a license fee paid to a location owner for
63 the use of any real property on which the machine is located.
64 b. If the owner or lessee of the machine is also its
65 operator, he or she shall be liable for payment of the tax on
66 the purchase or lease of the machine, as well as the tax on
67 sales generated through the machine.
68 c. If the proprietor of the business where the machine is
69 located does not own the machine, he or she shall be deemed to
70 be the lessee and operator of the machine and is responsible for
71 the payment of the tax on sales, unless such responsibility is
72 otherwise provided for in a written agreement between him or her
73 and the machine owner.
74 3.a. An operator of a coin-operated amusement machine may
75 not operate or cause to be operated in this state any such
76 machine until the operator has registered with the department
77 and has conspicuously displayed an identifying certificate
78 issued by the department. The identifying certificate shall be
79 issued by the department upon application from the operator. The
80 identifying certificate shall include a unique number, and the
81 certificate shall be permanently marked with the operator’s
82 name, the operator’s sales tax number, and the maximum number of
83 machines to be operated under the certificate. An identifying
84 certificate shall not be transferred from one operator to
85 another. The identifying certificate must be conspicuously
86 displayed on the premises where the coin-operated amusement
87 machines are being operated.
88 b. The operator of the machine must obtain an identifying
89 certificate before the machine is first operated in the state
90 and by July 1 of each year thereafter. The annual fee for each
91 certificate shall be based on the number of machines identified
92 on the application times $30 and is due and payable upon
93 application for the identifying device. The application shall
94 contain the operator’s name, sales tax number, business address
95 where the machines are being operated, and the number of
96 machines in operation at that place of business by the operator.
97 No operator may operate more machines than are listed on the
98 certificate. A new certificate is required if more machines are
99 being operated at that location than are listed on the
100 certificate. The fee for the new certificate shall be based on
101 the number of additional machines identified on the application
102 form times $30.
103 c. A penalty of $250 per machine is imposed on the operator
104 for failing to properly obtain and display the required
105 identifying certificate. A penalty of $250 is imposed on the
106 lessee of any machine placed in a place of business without a
107 proper current identifying certificate. Such penalties shall
108 apply in addition to all other applicable taxes, interest, and
109 penalties.
110 d. Operators of coin-operated amusement machines must
111 obtain a separate sales and use tax certificate of registration
112 for each county in which such machines are located. One sales
113 and use tax certificate of registration is sufficient for all of
114 the operator’s machines within a single county.
115 4. The provisions of this paragraph do not apply to coin
116 operated amusement machines owned and operated by churches or
117 synagogues.
118 5. In addition to any other penalties imposed by this
119 chapter, a person who knowingly and willfully violates any
120 provision of this paragraph commits a misdemeanor of the second
121 degree, punishable as provided in s. 775.082 or s. 775.083.
122 6. The department may adopt rules necessary to administer
123 the provisions of this paragraph.
124
125 ================= T I T L E A M E N D M E N T ================
126 And the title is amended as follows:
127 Delete line 41
128 and insert:
129 review erroneous tax certificates; amending s. 212.05,
130 F.S.; imposing a tax on the charges for the use of
131 coin-operated amusement machines operated on the
132 licensed premises of a pari-mutuel facility located in
133 certain cities or counties; amending s. 213.69