Florida Senate - 2020                                     SB 930
       
       
        
       By Senator Gainer
       
       
       
       
       
       2-00616-20                                             2020930__
    1                        A bill to be entitled                      
    2         An act relating to public records; amending s.
    3         119.0713, F.S.; exempting from public records
    4         requirements certain financial and taxpayer personal
    5         identifying information held by a county or
    6         municipality in connection with the collection or
    7         administration of a local business tax; authorizing
    8         such information to be divulged under specified
    9         conditions; providing for future legislative review
   10         and repeal of the exemptions; providing statements of
   11         public necessity; providing an effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Subsection (6) is added to section 119.0713,
   16  Florida Statutes, to read:
   17         119.0713 Local government agency exemptions from inspection
   18  or copying of public records.—
   19         (6)(a) The following information held by a county or
   20  municipality is confidential except for official purposes and is
   21  exempt from s. 119.07(1) and s. 24(a), Art. I of the State
   22  Constitution:
   23         1. Financial information about an entity which is not
   24  publicly available and which is provided to a county or
   25  municipality in connection with the collection or administration
   26  of a local business tax under chapter 205.
   27         2. Personal identifying information of a taxpayer which is
   28  provided to a county or municipality in connection with the
   29  collection or administration of a local business tax under
   30  chapter 205.
   31         (b) The information in paragraph (a) may be divulged under
   32  the same conditions as for confidential information held by the
   33  Department of Revenue under s. 213.053.
   34         (c) This subsection is subject to the Open Government
   35  Sunset Review Act in accordance with s. 119.15 and shall stand
   36  repealed on October 2, 2025, unless reviewed and saved from
   37  repeal through reenactment by the Legislature.
   38         Section 2. (1) The Legislature finds that it is a public
   39  necessity to exempt from s. 119.07(1), Florida Statutes, and s.
   40  24(a), Article I of the State Constitution financial information
   41  about an entity which is not publicly available and which is
   42  provided to a county or municipality in connection with the
   43  collection or administration of a local business tax under
   44  chapter 205, Florida Statutes. The release of such information
   45  could harm the business operations of entities obligated to
   46  comply with local business tax ordinances. This information is
   47  already confidential and exempt from disclosure when produced in
   48  connection with taxes covered by the Florida Taxpayer’s Bill of
   49  Rights. As a result, the effective and efficient collection and
   50  administration of local business taxes is significantly impaired
   51  without maintaining the confidentiality of such financial
   52  information. For these reasons, the Legislature finds that it is
   53  a public necessity to maintain the confidential and exempt
   54  status of such information. Maintaining the effective and
   55  efficient collection and administration of local business taxes
   56  and protecting the confidential information of taxpaying
   57  entities are sufficiently compelling purposes to override the
   58  strong public policy of open government and cannot be
   59  accomplished without this exemption.
   60         (2) The Legislature further finds that it is a public
   61  necessity to exempt from s. 119.07(1), Florida Statutes, and s.
   62  24(a), Article I of the State Constitution personal identifying
   63  information of a taxpayer which is provided to a county or
   64  municipality in connection with the collection or administration
   65  of a local business tax under chapter 205, Florida Statutes. The
   66  release of such information is inconsistent with the Florida
   67  Taxpayer’s Bill of Rights and the equal and fair treatment of
   68  taxpayers guaranteed by s. 25, Article I of the State
   69  Constitution. The release of such sensitive personal information
   70  could cause financial harm to an individual and his or her
   71  family, cause unwarranted harassment of private individuals, and
   72  increase the risk of identity theft. Without the exemption,
   73  current and potential taxpayers may be punished for full and
   74  faithful compliance with local business tax ordinances, and the
   75  collection and administration of those local taxes would be
   76  significantly impaired. For these reasons, the Legislature finds
   77  that it is a public necessity to maintain the confidential and
   78  exempt nature of such information to the same degree that the
   79  information is protected by the Florida Taxpayer’s Bill of
   80  Rights. Maintaining the effective and efficient administration
   81  of local business taxes and protecting sensitive personal
   82  information concerning individuals are sufficiently compelling
   83  purposes to override the strong public policy of open government
   84  and cannot be accomplished without this exemption.
   85         Section 3. This act shall take effect July 1, 2020.