Florida Senate - 2012         (Proposed Committee Bill) SPB 7038
       
       
       
       FOR CONSIDERATION By the Committee on Budget Subcommittee on
       Finance and Tax
       
       
       
       593-01105A-12                                         20127038__
    1                        A bill to be entitled                      
    2         An act relating to tax administration; amending s.
    3         212.07, F.S.; conforming a cross-reference to changes
    4         made by the act; subjecting a dealer to monetary and
    5         criminal penalties for the willful failure to collect
    6         certain taxes or fees after notice of the duty to
    7         collect the taxes or fees by the Department of
    8         Revenue; amending s. 212.12, F.S.; deleting provisions
    9         relating to the imposition of criminal penalties after
   10         notice by the Department of Revenue of requirements to
   11         register as a dealer or to collect taxes; making
   12         technical and grammatical changes to provisions
   13         specifying penalties for making a false or fraudulent
   14         return with the intent to evade payment of a tax or
   15         fee; amending s. 212.14, F.S.; defining the term
   16         “person”; authorizing the Department of Revenue to
   17         adopt rules relating to requirements for a person to
   18         deposit cash, a bond, or other security with the
   19         department in order to ensure compliance with sales
   20         tax laws; making technical and grammatical changes;
   21         amending s. 212.18, F.S.; subjecting a person to
   22         criminal penalties for willfully failing to register
   23         as a dealer after notice of the duty to register by
   24         the Department of Revenue; making technical and
   25         grammatical changes; amending s. 213.13, F.S.;
   26         revising the due date for funds collected by the
   27         clerks of court to be transmitted to the Department of
   28         Revenue; creating s. 213.295, F.S.; providing
   29         definitions; subjecting a person to criminal penalties
   30         and monetary penalties for knowingly selling an
   31         automated sales suppression device, zapper, or
   32         phantom-ware; defining sales suppression devices and
   33         phantom-ware as contraband articles under the Florida
   34         Contraband Forfeiture Act; amending s. 322.142, F.S.;
   35         authorizing the Department of Highway Safety and Motor
   36         Vehicles to release photographs or digital images to
   37         the Department of Revenue in order to identify
   38         individuals for purposes of tax administration;
   39         amending s. 443.131, F.S.; imposing a requirement on
   40         employers to produce records for the Department of
   41         Economic Opportunity or its tax collection service
   42         provider as a prerequisite for a reduction in the rate
   43         of unemployment tax; amending s. 443.141, F.S.;
   44         providing a method to calculate the interest rate for
   45         past due contributions and reimbursements, and
   46         delinquent, erroneous, incomplete, or insufficient
   47         reports; providing for application; providing
   48         effective dates.
   49  
   50  Be It Enacted by the Legislature of the State of Florida:
   51  
   52         Section 1. Effective upon this act becoming a law,
   53  subsections (1) and (3) of section 212.07, Florida Statutes, are
   54  amended to read:
   55         212.07 Sales, storage, use tax; tax added to purchase
   56  price; dealer not to absorb; liability of purchasers who cannot
   57  prove payment of the tax; penalties; general exemptions.—
   58         (1)(a) The privilege tax herein levied measured by retail
   59  sales shall be collected by the dealers from the purchaser or
   60  consumer.
   61         (b) A resale must be in strict compliance with s. 212.18
   62  and the rules and regulations, and any dealer who makes a sale
   63  for resale which is not in strict compliance with s. 212.18 and
   64  the rules and regulations is shall himself or herself be liable
   65  for and shall pay the tax. Any dealer who makes a sale for
   66  resale shall document the exempt nature of the transaction, as
   67  established by rules promulgated by the department, by retaining
   68  a copy of the purchaser’s resale certificate. In lieu of
   69  maintaining a copy of the certificate, a dealer may document,
   70  before prior to the time of sale, an authorization number
   71  provided telephonically or electronically by the department, or
   72  by such other means established by rule of the department. The
   73  dealer may rely on a resale certificate issued pursuant to s.
   74  212.18(3)(d) s. 212.18(3)(c), valid at the time of receipt from
   75  the purchaser, without seeking annual verification of the resale
   76  certificate if the dealer makes recurring sales to a purchaser
   77  in the normal course of business on a continual basis. As used
   78  in For purposes of this paragraph, the term “recurring sales to
   79  a purchaser in the normal course of business” refers to a sale
   80  in which the dealer extends credit to the purchaser and records
   81  the debt as an account receivable, or in which the dealer sells
   82  to a purchaser who has an established cash or C.O.D. account,
   83  similar to an open credit account. For purposes of this
   84  paragraph, purchases are made from a selling dealer on a
   85  continual basis if the selling dealer makes, in the normal
   86  course of business, sales to the purchaser at least no less
   87  frequently than once in every 12-month period. A dealer may,
   88  through the informal protest provided for in s. 213.21 and the
   89  rules of the Department of Revenue, provide the department with
   90  evidence of the exempt status of a sale. Consumer certificates
   91  of exemption executed by those exempt entities that were
   92  registered with the department at the time of sale, resale
   93  certificates provided by purchasers who were active dealers at
   94  the time of sale, and verification by the department of a
   95  purchaser’s active dealer status at the time of sale in lieu of
   96  a resale certificate shall be accepted by the department when
   97  submitted during the protest period, but may not be accepted in
   98  any proceeding under chapter 120 or any circuit court action
   99  instituted under chapter 72.
  100         (c) Unless the purchaser of tangible personal property that
  101  is incorporated into tangible personal property manufactured,
  102  produced, compounded, processed, or fabricated for one’s own use
  103  and subject to the tax imposed under s. 212.06(1)(b) or is
  104  purchased for export under s. 212.06(5)(a)1. extends a
  105  certificate in compliance with the rules of the department, the
  106  dealer is shall himself or herself be liable for and shall pay
  107  the tax.
  108         (3)(a)A Any dealer who fails, neglects, or refuses to
  109  collect the tax or fees imposed under this chapter herein
  110  provided, either by himself or herself or through the dealer’s
  111  agents or employees, is, in addition to the penalty of being
  112  liable for and paying the tax himself or herself, commits guilty
  113  of a misdemeanor of the first degree, punishable as provided in
  114  s. 775.082 or s. 775.083.
  115         (b)A dealer who willfully fails to collect a tax or fee
  116  after the department provides notice of the duty to collect the
  117  tax or fee is liable for a specific penalty of 100 percent of
  118  the uncollected tax or fee. This penalty is in addition to any
  119  other penalty that may be imposed by law. A dealer who willfully
  120  fails to collect taxes or fees totaling:
  121         1.Less than $300:
  122         a. For a first offense, commits a misdemeanor of the second
  123  degree, punishable as provided in s. 775.082 or s. 775.083.
  124         b. For a second offense, commits a misdemeanor of the first
  125  degree, punishable as provided in s. 775.082 or s. 775.083.
  126         c. For a third or subsequent offense, commits a felony of
  127  the third degree, punishable as provided in s. 775.082, s.
  128  775.083, or s. 775.084.
  129         2. An amount equal to $300 or more, but less than $20,000,
  130  commits a felony of the third degree, punishable as provided in
  131  s. 775.082, s. 775.083, or s. 775.084.
  132         3. An amount equal to $20,000 or more, but less than
  133  $100,000, commits a felony of the second degree, punishable as
  134  provided in s. 775.082, s. 775.083, or s. 775.084.
  135         4. An amount equal to $100,000 or more, commits a felony of
  136  the first degree, punishable as provided in s. 775.082, s.
  137  775.083, or s. 775.084.
  138         (c)The department shall give written notice of the duty to
  139  collect taxes or fees to the dealer by personal service, by
  140  sending notice to the dealer’s last known address by registered
  141  mail, or by both personal service and mail.
  142         Section 2. Effective upon this act becoming a law,
  143  paragraph (d) of subsection (2) of section 212.12, Florida
  144  Statutes, is amended to read:
  145         212.12 Dealer’s credit for collecting tax; penalties for
  146  noncompliance; powers of Department of Revenue in dealing with
  147  delinquents; brackets applicable to taxable transactions;
  148  records required.—
  149         (2)
  150         (d) A Any person who makes a false or fraudulent return
  151  with a willful intent to evade payment of any tax or fee imposed
  152  under this chapter is; any person who, after the department’s
  153  delivery of a written notice to the person’s last known address
  154  specifically alerting the person of the requirement to register
  155  the person’s business as a dealer, intentionally fails to
  156  register the business; and any person who, after the
  157  department’s delivery of a written notice to the person’s last
  158  known address specifically alerting the person of the
  159  requirement to collect tax on specific transactions,
  160  intentionally fails to collect such tax, shall, in addition to
  161  the other penalties provided by law, be liable for a specific
  162  penalty of 100 percent of any unreported or any uncollected tax
  163  or fee. This penalty is in addition to any other penalty
  164  provided by law. A person who makes a false or fraudulent return
  165  with a willful intent to evade payment of taxes or fees
  166  totaling:
  167         1.Less than $300:
  168         a. For a first offense, commits a misdemeanor of the second
  169  degree, punishable as provided in s. 775.082 or s. 775.083.
  170         b. For a second offense, commits a misdemeanor of the first
  171  degree, punishable as provided in s. 775.082 or s. 775.083.
  172         c. For a third or subsequent offense, commits a felony of
  173  the third degree, punishable as provided in s. 775.082, s.
  174  775.083, or s. 775.084.
  175         2.An amount equal to $300 or more, but less than $20,000,
  176  commits a felony of the third degree, punishable as provided in
  177  s. 775.082, s. 775.083, or s. 775.084.
  178         3. An amount equal to $20,000 or more, but less than
  179  $100,000, commits a felony of the second degree, punishable as
  180  provided in s. 775.082, s. 775.083, or s. 775.084.
  181         4.An amount equal to $100,000 or more, commits a felony of
  182  the first degree, punishable and, upon conviction, for fine and
  183  punishment as provided in s. 775.082, s. 775.083, or s. 775.084.
  184  Delivery of written notice may be made by certified mail, or by
  185  the use of such other method as is documented as being necessary
  186  and reasonable under the circumstances. The civil and criminal
  187  penalties imposed herein for failure to comply with a written
  188  notice alerting the person of the requirement to register the
  189  person’s business as a dealer or to collect tax on specific
  190  transactions shall not apply if the person timely files a
  191  written challenge to such notice in accordance with procedures
  192  established by the department by rule or the notice fails to
  193  clearly advise that failure to comply with or timely challenge
  194  the notice will result in the imposition of the civil and
  195  criminal penalties imposed herein.
  196         1.If the total amount of unreported or uncollected taxes
  197  or fees is less than $300, the first offense resulting in
  198  conviction is a misdemeanor of the second degree, the second
  199  offense resulting in conviction is a misdemeanor of the first
  200  degree, and the third and all subsequent offenses resulting in
  201  conviction is a misdemeanor of the first degree, and the third
  202  and all subsequent offenses resulting in conviction are felonies
  203  of the third degree.
  204         2.If the total amount of unreported or uncollected taxes
  205  or fees is $300 or more but less than $20,000, the offense is a
  206  felony of the third degree.
  207         3.If the total amount of unreported or uncollected taxes
  208  or fees is $20,000 or more but less than $100,000, the offense
  209  is a felony of the second degree.
  210         4.If the total amount of unreported or uncollected taxes
  211  or fees is $100,000 or more, the offense is a felony of the
  212  first degree.
  213         Section 3. Subsection (4) of section 212.14, Florida
  214  Statutes, is amended to read:
  215         212.14 Departmental powers; hearings; distress warrants;
  216  bonds; subpoenas and subpoenas duces tecum.—
  217         (4)(a)In all cases where it is necessary to ensure
  218  compliance with the provisions of this chapter, The department
  219  shall require a cash deposit, bond, or other security as a
  220  condition to a person obtaining or retaining a dealer’s
  221  certificate of registration under this chapter, if necessary, to
  222  ensure compliance with this chapter. The Such bond must shall be
  223  in the form and such amount as the department deems appropriate
  224  under the particular circumstances. A Every person who fails
  225  failing to produce such cash deposit, bond, or other security as
  226  required in this subsection may provided for herein shall not be
  227  entitled to obtain or retain a dealer’s certificate of
  228  registration under this chapter. If requested by the department,
  229  and the Department of Legal Affairs may is hereby authorized to
  230  proceed by injunction, when so requested by the Department of
  231  Revenue, to prevent the such person from doing business subject
  232  to the provisions of this chapter until the such cash deposit,
  233  bond, or other security is posted with the department. The, and
  234  any temporary injunction for this purpose may be granted by any
  235  judge or chancellor authorized by law to grant injunctions. The
  236  department may sell any security required to be deposited
  237  pursuant to this section may be sold by the department at public
  238  sale if it becomes necessary so to do in order to recover any
  239  tax, interest, or penalty due. Notice of the such sale may be
  240  served personally or by mail upon the person who deposited the
  241  such security. Notice If by mail is sufficient if the, notice is
  242  sent to the last known address of the person as shown the same
  243  appears on the records of the department shall be sufficient for
  244  the purpose of this requirement. Upon the such sale, the
  245  department shall return the surplus, if any, above the amount
  246  due under this chapter shall be returned to the person who
  247  deposited the security.
  248         (b) As used in this subsection, the term “person” has the
  249  same meaning as defined in s. 212.02(12) and also includes:
  250         1.An individual or entity owning a controlling interest in
  251  an entity;
  252         2.An individual or entity who has acquired an ownership
  253  interest or a controlling interest in a business that would be
  254  otherwise liable for posting a cash deposit, bond, or other
  255  security, unless the department has determined that the
  256  individual or entity is not liable for taxes, interest, or
  257  penalties under s. 213.758; or
  258         3.An individual or entity seeking to obtain a dealer’s
  259  certificate of registration for a business that will be operated
  260  at the same location as a previous business that otherwise would
  261  have been liable for posting a cash deposit, bond, or other
  262  security, and the individual or entity does not provide evidence
  263  that the business was acquired for consideration in an arms
  264  length transaction.
  265         (c) The department may adopt rules to administer this
  266  subsection.
  267         Section 4. Effective upon this act becoming a law,
  268  subsection (3) of section 212.18, Florida Statutes, is amended
  269  to read:
  270         212.18 Administration of law; registration of dealers;
  271  rules.—
  272         (3)(a) Every person desiring to engage in or conduct
  273  business in this state as a dealer, as defined in this chapter,
  274  or to lease, rent, or let or grant licenses in living quarters
  275  or sleeping or housekeeping accommodations in hotels, apartment
  276  houses, roominghouses, or tourist or trailer camps that are
  277  subject to tax under s. 212.03, or to lease, rent, or let or
  278  grant licenses in real property, as defined in this chapter, and
  279  every person who sells or receives anything of value by way of
  280  admissions, must file with the department an application for a
  281  certificate of registration for each place of business. The
  282  application must include, showing the names of the persons who
  283  have interests in the such business and their residences, the
  284  address of the business, and such other data reasonably required
  285  by as the department may reasonably require. However, owners and
  286  operators of vending machines or newspaper rack machines are
  287  required to obtain only one certificate of registration for each
  288  county in which the such machines are located. The department,
  289  by rule, may authorize by rule a dealer that uses independent
  290  sellers to sell its merchandise to remit tax on the retail sales
  291  price charged to the ultimate consumer in lieu of having the
  292  independent seller register as a dealer and remit the tax. The
  293  department may appoint the county tax collector as the
  294  department’s agent to accept applications for registrations. The
  295  application must be made to the department before the person,
  296  firm, copartnership, or corporation engages may engage in such
  297  business, and it must be accompanied by a registration fee of
  298  $5. However, a registration fee is not required to accompany an
  299  application to engage in or conduct business to make mail order
  300  sales. The department may waive the registration fee for
  301  applications submitted through the department’s Internet
  302  registration process.
  303         (b) The department, upon receipt of the such application,
  304  shall will grant to the applicant a separate certificate of
  305  registration for each place of business, which certificate may
  306  be canceled by the department or its designated assistants for
  307  any failure by the certificateholder to comply with any of the
  308  provisions of this chapter. The certificate is not assignable
  309  and is valid only for the person, firm, copartnership, or
  310  corporation to which the certificate is issued. The certificate
  311  must be displayed at all times placed in a conspicuous place in
  312  the business or businesses for which it is issued and must be
  313  displayed at all times. Except as provided in this subsection, a
  314  no person may not shall engage in the business of selling or
  315  leasing tangible personal property or services or as a dealer or
  316  in leasing, renting, or letting of or granting licenses in
  317  living quarters or sleeping or housekeeping accommodations in
  318  hotels, apartment houses, roominghouses, tourist or trailer
  319  camps, or real property, or in selling as hereinbefore defined,
  320  nor shall any person sell or receiving receive anything of value
  321  by way of admissions, without a valid first having obtained such
  322  a certificate. A or after such certificate has been canceled; no
  323  person may not shall receive a any license from any authority
  324  within the state to engage in any such business without a valid
  325  certificate first having obtained such a certificate or after
  326  such certificate has been canceled. The engaging in the business
  327  of selling or leasing tangible personal property or services or
  328  as a dealer, as defined in this chapter, or the engaging in
  329  leasing, renting, or letting of or granting licenses in living
  330  quarters or sleeping or housekeeping accommodations in hotels,
  331  apartment houses, roominghouses, or tourist or trailer camps
  332  that are taxable under this chapter, or real property, or the
  333  engaging in the business of selling or receiving anything of
  334  value by way of admissions, without such certificate first being
  335  obtained or after such certificate has been canceled by the
  336  department, is prohibited.
  337         (c)1. A The failure or refusal of any person who engages in
  338  acts requiring a certificate of registration under this
  339  subsection who fails or refuses to register, commits, firm,
  340  copartnership, or corporation to so qualify when required
  341  hereunder is a misdemeanor of the first degree, punishable as
  342  provided in s. 775.082 or s. 775.083. Such acts are, or subject
  343  to injunctive proceedings as provided by law. A person who
  344  engages in acts requiring a certificate of registration and who
  345  fails or refuses to register is also subject Such failure or
  346  refusal also subjects the offender to a $100 initial
  347  registration fee in lieu of the $5 registration fee required by
  348  authorized in paragraph (a). However, the department may waive
  349  the increase in the registration fee if it finds is determined
  350  by the department that the failure to register was due to
  351  reasonable cause and not to willful negligence, willful neglect,
  352  or fraud.
  353         2. A person who willfully fails to register as a dealer
  354  after the department provides notice of the duty to register
  355  commits a felony of the third degree, punishable as provided in
  356  s. 775.082, s. 775.083, or s. 775.084. The department shall give
  357  written notice of the duty to register to the person by personal
  358  service, by sending notice by registered mail to the person’s
  359  last known address, or by both personal service and mail.
  360         (d)(c) In addition to the certificate of registration, the
  361  department shall provide to each newly registered dealer an
  362  initial resale certificate that is will be valid for the
  363  remainder of the period of issuance. The department shall
  364  provide each active dealer with an annual resale certificate. As
  365  used in For purposes of this section, the term “active dealer”
  366  means a person who is currently registered with the department
  367  and who is required to file at least once during each applicable
  368  reporting period.
  369         (e)(d) The department may revoke a any dealer’s certificate
  370  of registration if when the dealer fails to comply with this
  371  chapter. Before the Prior to revocation of a dealer’s
  372  certificate of registration, the department must schedule an
  373  informal conference at which the dealer may present evidence
  374  regarding the department’s intended revocation or enter into a
  375  compliance agreement with the department. The department must
  376  notify the dealer of its intended action and the time, place,
  377  and date of the scheduled informal conference by written notice
  378  notification sent by United States mail to the dealer’s last
  379  known address of record furnished by the dealer on a form
  380  prescribed by the department. The dealer is required to attend
  381  the informal conference and present evidence refuting the
  382  department’s intended revocation or enter into a compliance
  383  agreement with the department which resolves the dealer’s
  384  failure to comply with this chapter. The department shall issue
  385  an administrative complaint under s. 120.60 if the dealer fails
  386  to attend the department’s informal conference, fails to enter
  387  into a compliance agreement with the department resolving the
  388  dealer’s noncompliance with this chapter, or fails to comply
  389  with the executed compliance agreement.
  390         (f)(e) As used in this paragraph, the term “exhibitor”
  391  means a person who enters into an agreement authorizing the
  392  display of tangible personal property or services at a
  393  convention or a trade show. The following provisions apply to
  394  the registration of exhibitors as dealers under this chapter:
  395         1. An exhibitor whose agreement prohibits the sale of
  396  tangible personal property or services subject to the tax
  397  imposed in this chapter is not required to register as a dealer.
  398         2. An exhibitor whose agreement provides for the sale at
  399  wholesale only of tangible personal property or services subject
  400  to the tax imposed in this chapter must obtain a resale
  401  certificate from the purchasing dealer but is not required to
  402  register as a dealer.
  403         3. An exhibitor whose agreement authorizes the retail sale
  404  of tangible personal property or services subject to the tax
  405  imposed in this chapter must register as a dealer and collect
  406  the tax imposed under this chapter on such sales.
  407         4. Any exhibitor who makes a mail order sale pursuant to s.
  408  212.0596 must register as a dealer.
  409  
  410  Any person who conducts a convention or a trade show must make
  411  his or her their exhibitor’s agreements available to the
  412  department for inspection and copying.
  413         Section 5. Effective upon this act becoming a law,
  414  subsection (5) of section 213.13, Florida Statutes, is amended
  415  to read:
  416         213.13 Electronic remittance and distribution of funds
  417  collected by clerks of the court.—
  418         (5) All court-related collections, including fees, fines,
  419  reimbursements, court costs, and other court-related funds that
  420  the clerks must remit to the state pursuant to law, must be
  421  transmitted electronically by the 10th 20th day of the month
  422  immediately following the month in which the funds are
  423  collected.
  424         Section 6. Effective upon this act becoming a law, section
  425  213.295, Florida Statutes, is created to read:
  426         213.295Automated sales suppression devices.—
  427         (1) As used in this section, the term:
  428         (a)“Automated sales suppression device” or “zapper” means
  429  a software program that is carried on a memory stick or
  430  removable compact disc and accessed through an Internet link or
  431  through any other means and that falsifies the electronic
  432  records of electronic cash registers and other point-of-sale
  433  systems, including, but not limited to, transaction data and
  434  transaction reports.
  435         (b)“Electronic cash register” means a device that keeps a
  436  register or supporting documents through the use of an
  437  electronic device or computer system designed to record
  438  transaction data for the purpose of computing, compiling, or
  439  processing retail sales transaction data.
  440         (c)“Phantom-ware” means a hidden programming option
  441  embedded in the operating system of an electronic cash register
  442  or hardwired into the electronic cash register which can be used
  443  to create a second set of records or to eliminate or manipulate
  444  transaction records, which records may or may not be preserved
  445  in a digital format, in order to represent the true or
  446  manipulated record of a transaction in the electronic cash
  447  register.
  448         (d)“Transaction data” includes data identifying an item
  449  purchased by a customer; the price for an item; a taxability
  450  determination for an item; a segregated tax amount for each
  451  taxed item; the amount of cash or credit tendered; the net
  452  amount returned to the customer in change; the date and time of
  453  the purchase; the name, address, and identification number of
  454  the vendor; and the receipt or invoice number of the
  455  transaction.
  456         (e)“Transaction report” means:
  457         1. A report that contains, but is not limited to,
  458  documentation of the sales, taxes, or fees collected; media
  459  totals; and discount voids at an electronic cash register, and
  460  that is printed on a cash register tape at the end of a day or a
  461  shift; or
  462         2. A report that documents every action at an electronic
  463  cash register and that is stored electronically.
  464         (2)A person may not knowingly sell, purchase, install,
  465  transfer, or possess in this state any automated sales
  466  suppression device, zapper, or phantom-ware.
  467         (3)(a)A person who violates this section commits a felony
  468  of the third degree, punishable as provided in s. 775.082, s.
  469  775.083, or s. 775.084.
  470         (b)A person who violates this section is liable for all
  471  taxes, fees, penalties, and interest due the state as a result
  472  of the use of an automated sales suppression device, zapper, or
  473  phantom-ware and shall forfeit to the state as an additional
  474  penalty all profits associated with the sale or use of an
  475  automated sales suppression device, zapper, or phantom-ware.
  476         (4)An automated sales suppression device, zapper, phantom
  477  ware, or any device containing such device or software is a
  478  contraband article under ss. 932.701-932.706, the Florida
  479  Contraband Forfeiture Act.
  480         Section 7. Subsection (4) of section 322.142, Florida
  481  Statutes, is amended to read:
  482         322.142 Color photographic or digital imaged licenses.—
  483         (4) The department may maintain a film negative or print
  484  file. The department shall maintain a record of the digital
  485  image and signature of the licensees, together with other data
  486  required by the department for identification and retrieval.
  487  Reproductions from the file or digital record are exempt from
  488  the provisions of s. 119.07(1) and shall be made and issued only
  489  for departmental administrative purposes; for the issuance of
  490  duplicate licenses; in response to law enforcement agency
  491  requests; to the Department of Business and Professional
  492  Regulation pursuant to an interagency agreement for the purpose
  493  of accessing digital images for reproduction of licenses issued
  494  by the Department of Business and Professional Regulation; to
  495  the Department of State pursuant to an interagency agreement to
  496  facilitate determinations of eligibility of voter registration
  497  applicants and registered voters in accordance with ss. 98.045
  498  and 98.075; to the Department of Revenue pursuant to an
  499  interagency agreement for use in establishing paternity and
  500  establishing, modifying, or enforcing support obligations in
  501  Title IV-D cases; to the Department of Revenue for use in
  502  establishing positive identification for tax administration
  503  purposes; to the Department of Children and Family Services
  504  pursuant to an interagency agreement to conduct protective
  505  investigations under part III of chapter 39 and chapter 415; to
  506  the Department of Children and Family Services pursuant to an
  507  interagency agreement specifying the number of employees in each
  508  of that department’s regions to be granted access to the records
  509  for use as verification of identity to expedite the
  510  determination of eligibility for public assistance and for use
  511  in public assistance fraud investigations; or to the Department
  512  of Financial Services pursuant to an interagency agreement to
  513  facilitate the location of owners of unclaimed property, the
  514  validation of unclaimed property claims, and the identification
  515  of fraudulent or false claims.
  516         Section 8. Effective upon this act becoming a law,
  517  paragraph (h) of subsection (3) of section 443.131, Florida
  518  Statutes, is amended to read:
  519         443.131 Contributions.—
  520         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
  521  EXPERIENCE.—
  522         (h) Additional conditions for variation from the standard
  523  rate.—An employer’s contribution rate may not be reduced below
  524  the standard rate under this section unless:
  525         1. All contributions, reimbursements, interest, and
  526  penalties incurred by the employer for wages paid by him or her
  527  in all previous calendar quarters, except the 4 calendar
  528  quarters immediately preceding the calendar quarter or calendar
  529  year for which the benefit ratio is computed, are paid; and
  530         2.The employer has produced for inspection and copying all
  531  work records in his or her possession, custody, or control which
  532  were requested by the Department of Economic Opportunity or its
  533  tax collection service provider pursuant to s. 443.171(5); and
  534         3.2. The employer has entitled to a rate reduction must
  535  have at least one annual payroll as defined in subparagraph
  536  (b)1. unless the employer is eligible for additional credit
  537  under the Federal Unemployment Tax Act. If the Federal
  538  Unemployment Tax Act is amended or repealed in a manner
  539  affecting credit under the federal act, this section applies
  540  only to the extent that additional credit is allowed against the
  541  payment of the tax imposed by the Federal Unemployment Tax Act.
  542  
  543  The tax collection service provider shall assign an earned
  544  contribution rate to an employer under subparagraph 1. the
  545  quarter immediately after the quarter in which all
  546  contributions, reimbursements, interest, and penalties are paid
  547  in full and all work records requested pursuant to s. 443.171(5)
  548  have been produced for inspection and copying to the Department
  549  of Economic Opportunity or the tax collection service provider.
  550         Section 9. Effective January 1, 2013, and applicable to
  551  contributions or reimbursements made on or after that date,
  552  paragraph (a) of subsection (1) of section 443.141, Florida
  553  Statutes, is amended to read:
  554         443.141 Collection of contributions and reimbursements.—
  555         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
  556  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
  557         (a) Interest.—Contributions or reimbursements unpaid on the
  558  date due bear interest at the rate calculated pursuant to s.
  559  213.235. However, the rate may not exceed of 1 percent per
  560  month. Interest shall accrue from and after that date until
  561  payment plus accrued interest is received by the tax collection
  562  service provider, unless the service provider finds that the
  563  employing unit has good reason for failing to pay the
  564  contributions or reimbursements when due. Interest collected
  565  under this subsection must be paid into the Special Employment
  566  Security Administration Trust Fund.
  567         Section 10. Except as otherwise expressly provided in this
  568  act and except for this section, which shall take effect upon
  569  this act becoming a law, this act shall take effect July 1,
  570  2012.