Florida Senate - 2014 SB 1390
By Senator Brandes
22-00419A-14 20141390__
1 A bill to be entitled
2 An act relating to bail bond premiums; amending s.
3 624.4094, F.S., and reenacting subsection (1);
4 specifying the amount of direct written premiums for
5 bail bonds for the purpose of calculating specified
6 taxes; providing an effective date.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
10 Section 1. Subsection (5) of section 624.4094, Florida
11 Statutes, is amended, and subsection (1) of that section is
12 reenacted, to read:
13 624.4094 Bail bond premiums.—
14 (1) The Legislature finds that a significant portion of
15 bail bond premiums is retained by the licensed bail bond agents
16 or licensed managing general agents. For purposes of reporting
17 in financial statements required to be filed with the office
18 pursuant to s. 624.424, direct written premiums for bail bonds
19 by a domestic insurer in this state shall be reported net of any
20 amounts retained by licensed bail bond agents or licensed
21 managing general agents. However, in no case shall the direct
22 written premiums for bail bonds be less than 6.5 percent of the
23 total consideration received by the agent for all bail bonds
24 written by the agent. This subsection also applies to any
25 determination of compliance with s. 624.4095.
26 (5) This section applies to does not affect the reporting
27 and or payment of insurance premium taxes under ss. 624.509,
28 624.5091, and 624.5092, and the insurance premium tax and
29 related excise taxes shall continue to be calculated using the
30 amount of direct written premiums for bail bonds as determined
31 pursuant to subsection (1) gross bail bond premiums.
32 Section 2. This act shall take effect upon becoming a law.