Florida Senate - 2016                                     SB 968
       
       
        
       By Senator Legg
       
       
       
       
       
       17-00041-16                                            2016968__
    1                        A bill to be entitled                      
    2         An act relating to the sales and use tax; amending s.
    3         212.12, F.S.; revising the method for calculating the
    4         amount of tax and discretionary sales surtax; amending
    5         ss. 212.04, 212.05, 212.0506, and 213.015, F.S.;
    6         conforming provisions to changes made by the act;
    7         providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Present subsections (12) and (13) of section
   12  212.12, Florida Statutes, are redesignated as subsections (10)
   13  and (11), respectively, and present subsections (9), (10), (11),
   14  and (14) of that section are amended, to read:
   15         212.12 Dealer’s credit for collecting tax; penalties for
   16  noncompliance; powers of Department of Revenue in dealing with
   17  delinquents; calculations brackets applicable to taxable
   18  transactions; records required.—
   19         (9) Taxes imposed by this chapter upon the privilege of the
   20  use, consumption, storage for consumption, or sale of tangible
   21  personal property, admissions, license fees, rentals,
   22  communication services, and upon the sale or use of services as
   23  herein taxed shall be collected by adding upon the basis of an
   24  addition of the tax imposed by this chapter to the total price
   25  of such tangible personal property, admissions, license fees,
   26  rentals, communication or other services, or sale price of such
   27  article or articles that are purchased, sold, or leased at any
   28  one time by or to a customer or buyer.; The dealer, or person
   29  charged herein, shall is required to pay a privilege tax in the
   30  amount of the tax imposed by this chapter on the total of his or
   31  her gross sales of tangible personal property, admissions,
   32  license fees, rentals, and communication services or to collect
   33  the a tax upon the sale or use of services, and such person or
   34  dealer shall add the tax imposed by this chapter to the price,
   35  license fee, rental, or admissions, and communication or other
   36  services and collect the total sum from the purchaser, admittee,
   37  licensee, lessee, or consumer. The amount of tax to be paid or
   38  collected shall be calculated by multiplying the taxable
   39  transaction by the 6 percent tax rate or, for transactions
   40  pursuant to s. 212.05(1)(e)1.c., the 4.35 percent tax rate. In
   41  counties that have adopted a discretionary sales surtax, the
   42  amount of the surtax to be paid or collected shall be calculated
   43  by multiplying the taxable transaction by the applicable surtax
   44  rate. If either resulting product includes a fraction of a cent,
   45  the tax or surtax amount shall be rounded down to the nearest
   46  whole cent. The department shall make available in an electronic
   47  format or otherwise the tax amounts and the following brackets
   48  applicable to all transactions taxable at the rate of 6 percent:
   49         (a) On single sales of less than 10 cents, no tax shall be
   50  added.
   51         (b) On single sales in amounts from 10 cents to 16 cents,
   52  both inclusive, 1 cent shall be added for taxes.
   53         (c) On sales in amounts from 17 cents to 33 cents, both
   54  inclusive, 2 cents shall be added for taxes.
   55         (d) On sales in amounts from 34 cents to 50 cents, both
   56  inclusive, 3 cents shall be added for taxes.
   57         (e) On sales in amounts from 51 cents to 66 cents, both
   58  inclusive, 4 cents shall be added for taxes.
   59         (f) On sales in amounts from 67 cents to 83 cents, both
   60  inclusive, 5 cents shall be added for taxes.
   61         (g) On sales in amounts from 84 cents to $1, both
   62  inclusive, 6 cents shall be added for taxes.
   63         (h) On sales in amounts of more than $1, 6 percent shall be
   64  charged upon each dollar of price, plus the appropriate bracket
   65  charge upon any fractional part of a dollar.
   66         (10) In counties which have adopted a discretionary sales
   67  surtax at the rate of 1 percent, the department shall make
   68  available in an electronic format or otherwise the tax amounts
   69  and the following brackets applicable to all taxable
   70  transactions that would otherwise have been transactions taxable
   71  at the rate of 6 percent:
   72         (a) On single sales of less than 10 cents, no tax shall be
   73  added.
   74         (b) On single sales in amounts from 10 cents to 14 cents,
   75  both inclusive, 1 cent shall be added for taxes.
   76         (c) On sales in amounts from 15 cents to 28 cents, both
   77  inclusive, 2 cents shall be added for taxes.
   78         (d) On sales in amounts from 29 cents to 42 cents, both
   79  inclusive, 3 cents shall be added for taxes.
   80         (e) On sales in amounts from 43 cents to 57 cents, both
   81  inclusive, 4 cents shall be added for taxes.
   82         (f) On sales in amounts from 58 cents to 71 cents, both
   83  inclusive, 5 cents shall be added for taxes.
   84         (g) On sales in amounts from 72 cents to 85 cents, both
   85  inclusive, 6 cents shall be added for taxes.
   86         (h) On sales in amounts from 86 cents to $1, both
   87  inclusive, 7 cents shall be added for taxes.
   88         (i) On sales in amounts from $1 up to, and including, the
   89  first $5,000 in price, 7 percent shall be charged upon each
   90  dollar of price, plus the appropriate bracket charge upon any
   91  fractional part of a dollar.
   92         (j) On sales in amounts of more than $5,000 in price, 7
   93  percent shall be added upon the first $5,000 in price, and 6
   94  percent shall be added upon each dollar of price in excess of
   95  the first $5,000 in price, plus the bracket charges upon any
   96  fractional part of a dollar as provided for in subsection (9).
   97         (11) The department shall make available in an electronic
   98  format or otherwise the tax amounts and brackets applicable to
   99  all taxable transactions that occur in counties that have a
  100  surtax at a rate other than 1 percent which would otherwise have
  101  been transactions taxable at the rate of 6 percent. Likewise,
  102  the department shall make available in an electronic format or
  103  otherwise the tax amounts and brackets applicable to
  104  transactions taxable at 4.35 percent pursuant to s.
  105  212.05(1)(e)1.c. and on transactions which would otherwise have
  106  been so taxable in counties which have adopted a discretionary
  107  sales surtax.
  108         (14) If it is determined upon audit that a dealer has
  109  collected and remitted taxes by applying the applicable tax rate
  110  to each transaction as described in subsection (9) and rounding
  111  the tax due to the nearest whole cent rather than applying the
  112  appropriate bracket system provided by law or department rule,
  113  the dealer shall not be held liable for additional tax, penalty,
  114  and interest resulting from such failure if:
  115         (a) The dealer acted in a good faith belief that rounding
  116  to the nearest whole cent was the proper method of determining
  117  the amount of tax due on each taxable transaction.
  118         (b) The dealer timely reported and remitted all taxes
  119  collected on each taxable transaction.
  120         (c) The dealer agrees in writing to future compliance with
  121  the laws and rules concerning brackets applicable to the
  122  dealer’s transactions.
  123         Section 2. Paragraph (b) of subsection (1) of section
  124  212.04, Florida Statutes, is amended to read:
  125         212.04 Admissions tax; rate, procedure, enforcement.—
  126         (1)
  127         (b) For the exercise of such privilege, a tax is levied at
  128  the rate of 6 percent of sales price, or the actual value
  129  received from such admissions, which 6 percent shall be added to
  130  and collected with all such admissions from the purchaser
  131  thereof, and such tax shall be paid for the exercise of the
  132  privilege as defined in the preceding paragraph. Each ticket
  133  must show on its face the actual sales price of the admission,
  134  or each dealer selling the admission must prominently display at
  135  the box office or other place where the admission charge is made
  136  a notice disclosing the price of the admission, and the tax
  137  shall be computed and collected on the basis of the actual price
  138  of the admission charged by the dealer. The sale price or actual
  139  value of admission shall, for the purpose of this chapter, be
  140  that price remaining after deduction of federal taxes and state
  141  or locally imposed or authorized seat surcharges, taxes, or
  142  fees, if any, imposed upon such admission. The sale price or
  143  actual value does not include separately stated ticket service
  144  charges that are imposed by a facility ticket office or a
  145  ticketing service and added to a separately stated, established
  146  ticket price. The rate of tax on each admission shall be
  147  calculated as provided in according to the brackets established
  148  by s. 212.12(9).
  149         Section 3. Subsection (4) of section 212.05, Florida
  150  Statutes, is amended to read:
  151         212.05 Sales, storage, use tax.—It is hereby declared to be
  152  the legislative intent that every person is exercising a taxable
  153  privilege who engages in the business of selling tangible
  154  personal property at retail in this state, including the
  155  business of making mail order sales, or who rents or furnishes
  156  any of the things or services taxable under this chapter, or who
  157  stores for use or consumption in this state any item or article
  158  of tangible personal property as defined herein and who leases
  159  or rents such property within the state.
  160         (4) The tax imposed pursuant to this chapter shall be due
  161  and payable as calculated according to the brackets set forth in
  162  s. 212.12.
  163         Section 4. Subsection (6) of section 212.0506, Florida
  164  Statutes, is amended to read:
  165         212.0506 Taxation of service warranties.—
  166         (6) This tax shall be due and payable as calculated
  167  according to the brackets set forth in s. 212.12.
  168         Section 5. Subsection (3) of section 213.015, Florida
  169  Statutes, is amended to read:
  170         213.015 Taxpayer rights.—There is created a Florida
  171  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
  172  and property of Florida taxpayers are adequately safeguarded and
  173  protected during tax assessment, collection, and enforcement
  174  processes administered under the revenue laws of this state. The
  175  Taxpayer’s Bill of Rights compiles, in one document, brief but
  176  comprehensive statements which explain, in simple, nontechnical
  177  terms, the rights and obligations of the Department of Revenue
  178  and taxpayers. Section 192.0105 provides additional rights
  179  afforded to payors of property taxes and assessments. The rights
  180  afforded taxpayers to ensure that their privacy and property are
  181  safeguarded and protected during tax assessment and collection
  182  are available only insofar as they are implemented in other
  183  parts of the Florida Statutes or rules of the Department of
  184  Revenue. The rights so guaranteed Florida taxpayers in the
  185  Florida Statutes and the departmental rules are:
  186         (3) The right to be represented or advised by counsel or
  187  other qualified representatives at any time in administrative
  188  interactions with the department, the right to procedural
  189  safeguards with respect to recording of interviews during tax
  190  determination or collection processes conducted by the
  191  department, the right to be treated in a professional manner by
  192  department personnel, and the right to have audits, inspections
  193  of records, and interviews conducted at a reasonable time and
  194  place except in criminal and internal investigations (see ss.
  195  198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
  196  211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (11) (13),
  197  212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
  198         Section 6. This act shall take effect July 1, 2016.