Florida Senate - 2012 SENATOR AMENDMENT
Bill No. HB 5701
Barcode 716500
LEGISLATIVE ACTION
Senate . House
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Floor: 1/R/2R .
03/09/2012 06:48 PM .
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Senator Norman moved the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Effective July 1, 2012, and applicative to
6 returns due on or after that date, subsection (1) of section
7 212.12, Florida Statutes, is amended to read:
8 212.12 Dealer’s credit for collecting tax; penalties for
9 noncompliance; powers of Department of Revenue in dealing with
10 delinquents; brackets applicable to taxable transactions;
11 records required.—
12 (1)(a)1. Notwithstanding any other provision of law and for
13 the purpose of compensating persons granting licenses for and
14 the lessors of real and personal property taxed hereunder, for
15 the purpose of compensating dealers in tangible personal
16 property, for the purpose of compensating dealers providing
17 communication services and taxable services, for the purpose of
18 compensating owners of places where admissions are collected,
19 and for the purpose of compensating remitters of any taxes or
20 fees reported on the same documents utilized for the sales and
21 use tax, as compensation for the keeping of prescribed records,
22 filing timely tax returns, and the proper accounting and
23 remitting of taxes by them, such seller, person, lessor, dealer,
24 owner, and remitter (except dealers who make mail order sales)
25 who files the return required pursuant to s. 212.11 only by
26 electronic means and who pays the amount due on such return only
27 by electronic means shall be allowed 2.5 percent of the amount
28 of the tax due, and accounted for, and remitted to the
29 department, in the form of a deduction in submitting his or her
30 report and paying the amount due by him or her; the department
31 shall allow such deduction of 2.5 percent of the amount of the
32 tax to the person paying the same for remitting the tax and
33 making of tax returns in the manner herein provided, for paying
34 the amount due to be paid by him or her, and as further
35 compensation to dealers in tangible personal property for the
36 keeping of prescribed records and for collection of taxes and
37 remitting the same. However, if the amount of the tax due and
38 remitted to the department by electronic means for the reporting
39 period exceeds $1,200, an no allowance is not shall be allowed
40 for all amounts in excess of $1,200. For purposes of this
41 subparagraph, the term “electronic means” has the same meaning
42 as provided in s. 213.755(2)(c).
43 2. The executive director of the department is authorized
44 to negotiate a collection allowance, pursuant to rules
45 promulgated by the department, with a dealer who makes mail
46 order sales. The rules of the department shall provide
47 guidelines for establishing the collection allowance based upon
48 the dealer’s estimated costs of collecting the tax, the volume
49 and value of the dealer’s mail order sales to purchasers in this
50 state, and the administrative and legal costs and likelihood of
51 achieving collection of the tax absent the cooperation of the
52 dealer. However, in no event shall the collection allowance
53 negotiated by the executive director exceed 10 percent of the
54 tax remitted for a reporting period.
55 (b)(a) The Department of Revenue may deny the collection
56 allowance if a taxpayer files an incomplete return or if the
57 required tax return or tax is delinquent at the time of payment.
58 1. An “incomplete return” is, for purposes of this chapter,
59 a return which is lacking such uniformity, completeness, and
60 arrangement that the physical handling, verification, review of
61 the return, or determination of other taxes and fees reported on
62 the return may not be readily accomplished.
63 2. The department shall adopt rules requiring such
64 information as it may deem necessary to ensure that the tax
65 levied hereunder is properly collected, reviewed, compiled,
66 reported, and enforced, including, but not limited to: the
67 amount of gross sales; the amount of taxable sales; the amount
68 of tax collected or due; the amount of lawful refunds,
69 deductions, or credits claimed; the amount claimed as the
70 dealer’s collection allowance; the amount of penalty and
71 interest; the amount due with the return; and such other
72 information as the Department of Revenue may specify. The
73 department shall require that transient rentals and agricultural
74 equipment transactions be separately shown. Sales made through
75 vending machines as defined in s. 212.0515 must be separately
76 shown on the return. Sales made through coin-operated amusement
77 machines as defined by s. 212.02 and the number of machines
78 operated must be separately shown on the return or on a form
79 prescribed by the department. If a separate form is required,
80 the same penalties for late filing, incomplete filing, or
81 failure to file as provided for the sales tax return shall apply
82 to the said form.
83 (c)(b) The collection allowance and other credits or
84 deductions provided in this chapter shall be applied
85 proportionally to any taxes or fees reported on the same
86 documents used for the sales and use tax.
87 (d)(c)1. A dealer entitled to the collection allowance
88 provided in this section may elect to forego the collection
89 allowance and direct that the said amount be transferred into
90 the Educational Enhancement Trust Fund. Such an election must be
91 made with the timely filing of a return and may not be rescinded
92 once made. If a dealer who makes such an election files a
93 delinquent return, underpays the tax, or files an incomplete
94 return, the amount transferred into the Educational Enhancement
95 Trust Fund shall be the amount of the collection allowance
96 remaining after resolution of liability for all of the tax,
97 interest, and penalty due on that return or underpayment of tax.
98 The Department of Education shall distribute the remaining
99 amount from the trust fund to the school districts that have
100 adopted resolutions stating that those funds will be used to
101 ensure that up-to-date technology is purchased for the
102 classrooms in the district and that teachers are trained in the
103 use of that technology. Revenues collected in districts that do
104 not adopt such a resolution shall be equally distributed to
105 districts that have adopted such resolutions.
106 2. This paragraph applies to all taxes, surtaxes, and any
107 local option taxes administered under this chapter and remitted
108 directly to the department. This paragraph does not apply to a
109 any locally imposed and self-administered convention development
110 tax, tourist development tax, or tourist impact tax administered
111 under this chapter.
112 3. Revenues from the dealer-collection allowances shall be
113 transferred quarterly from the General Revenue Fund to the
114 Educational Enhancement Trust Fund. The Department of Revenue
115 shall provide to the Department of Education quarterly
116 information about such revenues by county to which the
117 collection allowance was attributed.
118
119 Notwithstanding any provision of chapter 120 to the contrary,
120 the Department of Revenue may adopt rules to carry out the
121 amendment made by chapter 2006-52, Laws of Florida, to this
122 section.
123 Section 2. Effective upon this act becoming a law and
124 operating retroactively to January 1, 2012, paragraph (n) of
125 subsection (1) and subsection (2) of section 220.03, Florida
126 Statutes, are amended to read:
127 220.03 Definitions.—
128 (1) SPECIFIC TERMS.—When used in this code, and when not
129 otherwise distinctly expressed or manifestly incompatible with
130 the intent thereof, the following terms shall have the following
131 meanings:
132 (n) “Internal Revenue Code” means the United States
133 Internal Revenue Code of 1986, as amended and in effect on
134 January 1, 2012 2011, except as provided in subsection (3).
135 (2) DEFINITIONAL RULES.—When used in this code and neither
136 otherwise distinctly expressed nor manifestly incompatible with
137 the intent thereof:
138 (a) The word “corporation” or “taxpayer” shall be deemed to
139 include the words “and its successors and assigns” as if these
140 words, or words of similar import, were expressed;
141 (b) Any term used in any section of this code with respect
142 to the application of, or in connection with, the provisions of
143 any other section of this code shall have the same meaning as in
144 such other section; and
145 (c) Any term used in this code shall have the same meaning
146 as when used in a comparable context in the Internal Revenue
147 Code and other statutes of the United States relating to federal
148 income taxes, as such code and statutes are in effect on January
149 1, 2012 2011. However, if subsection (3) is implemented, the
150 meaning of any term shall be taken at the time the term is
151 applied under this code.
152 Section 3. Present subsection (7) of section 220.33,
153 Florida Statutes, is renumbered as subsection (8), and a new
154 subsection (7) is added to that section, to read:
155 220.33 Payments of estimated tax.—A taxpayer required to
156 file a declaration of estimated tax pursuant to s. 220.24 shall
157 pay such estimated tax as follows:
158 (7) Notwithstanding any administrative rule or
159 determination of the department which allows estimated payments
160 otherwise due on a Saturday, Sunday, or legal holiday to be paid
161 on the next succeeding day that is not a Saturday, Sunday, or
162 legal holiday, any estimated tax payment required under this
163 section which would otherwise be due no later than Sunday, June
164 30, 2013, shall be paid on or before June 28, 2013. This
165 subsection expires July 1, 2014.
166 Section 4. (1) The executive director of the Department of
167 Revenue is authorized to adopt emergency rules pursuant to ss.
168 120.536(1) and 120.54(4), Florida Statutes, for the purpose of
169 implementing section 3 of this act.
170 (2) Notwithstanding any other law, the emergency rules
171 adopted pursuant to this section shall remain in effect for 6
172 months after adoption and may be renewed during the pendency of
173 procedures to adopt permanent rules addressing the subject of
174 the emergency rules.
175 Section 5. For the purpose of incorporating the amendments
176 made by this act to section 212.12, Florida Statutes, in a
177 reference thereto, section 723.008, Florida Statutes, is
178 reenacted to read:
179 723.008 Applicability of chapter 212 to fees, penalties,
180 and fines under this chapter.—The same duties and privileges
181 imposed by chapter 212 upon dealers in tangible property
182 respecting the collection and remission of tax; the making of
183 returns; the keeping of books, records, and accounts; and the
184 compliance with the rules of the enforcing agency in the
185 administration of that chapter apply to and are binding upon all
186 persons who are subject to the fee, penalty, and fine provisions
187 of this chapter. However, the provisions of s. 212.12(1) do not
188 apply to this chapter.
189 Section 6. The Department of Revenue shall provide adequate
190 notice to affected taxpayers of the earlier due date for making
191 an estimated payment established by this act. The department may
192 satisfy this requirement by revising its corporate income tax
193 return forms, creating a Tax Information Publication, and
194 revising the due dates provided on its electronic filing
195 calendar.
196 Section 7. Except as otherwise expressly provided in this
197 act and except for this section, which shall take effect upon
198 this act becoming a law, this act shall take effect July 1,
199 2012.
200
201 ================= T I T L E A M E N D M E N T ================
202 And the title is amended as follows:
203 Delete everything before the enacting clause
204 and insert:
205 A bill to be entitled
206 An act relating to taxation; amending s. 212.12, F.S.;
207 providing for the collection of allowances of the
208 amount of tax due by persons who file returns only by
209 electronic means and pay the amount due on such
210 returns only by electronic means; deleting provisions
211 that provide for the collection of such allowances by
212 persons who file paper returns; defining the term
213 “electronic means” for purposes of collecting
214 allowances of the amount of tax due by persons who
215 file sales and use tax returns; providing for
216 applicability; amending s. 220.03, F.S.; adopting the
217 2012 version of the Internal Revenue Code for purposes
218 of ch. 220, F.S.; providing for retroactive operation;
219 amending s. 220.33, F.S.; changing the filing date for
220 estimated tax under certain circumstances; providing
221 for future expiration; authorizing the Department of
222 Revenue to adopt emergency rules; reenacting s.
223 723.008, F.S., relating to certain fees, penalties,
224 and fines applicable to the “Florida Mobile Home Act,”
225 to incorporate the amendment made to s. 212.12, F.S.,
226 in a reference thereto; requiring the Department of
227 Revenue to provide adequate notice to affected
228 taxpayers relating to earlier due dates for making an
229 estimated payment; providing effective dates.