Florida Senate - 2021 SB 1918 By Senator Bracy 11-00506-21 20211918__ 1 A bill to be entitled 2 An act relating to taxes and fees; creating s. 3 566.801, F.S.; specifying fees under ch. 566, F.S., 4 for various applications, renewals, and other 5 purposes; creating s. 566.802, F.S.; providing 6 contributions for early approval adult use dispensing 7 organization licenses; creating s. 566.803, F.S.; 8 providing that the Department of Business and 9 Professional Regulation may revise fees after a 10 specified date; creating s. 566.804, F.S.; providing 11 for certain mandatory contributions for obtaining 12 early approval adult use dispensing organization 13 licenses; creating s. 566.805, F.S.; levying a tax on 14 the cultivation of cannabis; specifying the amount of 15 the tax; providing for the collection, payment, and 16 administration of the tax; providing for rulemaking; 17 creating s. 566.806, F.S.; defining terms; levying a 18 tax on cannabis purchases; providing exceptions; 19 providing for the collection, payment, and 20 administration of the tax; requiring recordkeeping; 21 prohibiting specified offenses concerning the tax; 22 providing criminal penalties; defining terms; 23 providing the department with enforcement authority; 24 authorizing the department to adopt rules; providing a 25 contingent effective date. 26 27 Be It Enacted by the Legislature of the State of Florida: 28 29 Section 1. Section 566.801, Florida Statutes, is created to 30 read: 31 566.801 Fees.—Licensing and registration fees under this 32 chapter are as follows: 33 (1) Early approval adult use dispensing organization 34 license fees: 35 (a) Application under s. 566.202(2)(a), $30,000. 36 (b) Renewal under s. 566.202(11)(a), $30,000. 37 (c) Secondary location application under s. 38 566.202(15)(d)1., $30,000. 39 (d) Secondary location renewal under s. 566.202(15)(p)1., 40 $30,000. 41 (2) Conditional adult use dispensing organization licenses: 42 (a) Under s. 566.203(4)(a), $5,000. 43 (b) Under s. 566.203(7)(b), $60,000. 44 (3) Adult use dispensing organization licenses: 45 (a) Initial license under s. 566.2032(2)(b), $60,000. 46 (b) Renewal under s. 566.20331(3), $60,000. 47 (4) Adult use dispensing organization agent: 48 (a) Identification card fees: 49 1. Initial card under s. 566.2033(1)(e), $100. 50 2. Renewal card under s. 566.20331(3), $100. 51 (b) Applicants for training approval: 52 1. Under s. 566.2033(1)(e), $2,000. 53 2. Under s. 566.2033(16), $2,000. 54 (5) Changes in ownership of a dispensing organization under 55 s. 566.20334(10)(b), $5,000. 56 (6) Early approval of adult use cultivation center 57 licenses: 58 (a) Application fee under s. 566.3011(2)(a), $100,000. 59 (b) Cannabis business development fee under s. 60 566.3011(2)(h), $250,000. 61 (c) Required contribution under s. 566.3011(2)(i), 62 $100,000. 63 (d) Renewal fee under s. 566.3011(3)(a), $100,000. 64 (7) Conditional adult use license under s. 566.3013(4), 65 $100,000. 66 (8) Conditional adult use cultivation center license 67 registration fee under s. 566.3014(2)(b), $100,000. 68 (9) Cultivation center license renewal under s. 69 566.3019(1)(a), $100,000. 70 (10) Craft grower: 71 (a) Application fee under s. 566.401(2)(a)1., $5,000. 72 (b) License fee under s. 566.401(3)(d), $40,000. 73 (c) License renewal under s. 566.401(9)(a)1., $40,000. 74 (11) Infuser organization: 75 (a) Application fee under s. 566.405(2)(a)1., $5,000. 76 (b) License fee under s. 566.401(3)(d), $5,000. 77 (c) Renewal application fee under s. 566.405(9)(a)1., 78 $20,000. 79 (12) Transporting organizations: 80 (a) Application fee under s. 566.4501(2)(a)1., $5,000. 81 (b) License fee under s. 566.4501(3)(e), $10,000. 82 (c) Renewal fee under s. 566.4501(8)(a)1., $10,000. 83 Section 2. Section 566.802, Florida Statutes, is created to 84 read: 85 566.802 Contributions for early approval adult use 86 dispensing organization licenses.— 87 (1) As provided in s. 566.202(2)(g), $100,000. 88 (2) As provided in s. 566.202(2)(h)1., 2., or 3., $100,000. 89 (3) As provided in s. 566.202(2)(h)5., $200,000. 90 Section 3. Section 566.803, Florida Statutes, is created to 91 read: 92 566.803 Department fee revisions.—After January 1, 2021, 93 the department may by rule modify any fee established under this 94 chapter. 95 Section 4. Section 566.804, Florida Statutes, is created to 96 read: 97 566.804 Mandatory contributions for early approval adult 98 use dispensing organization licenses.— 99 (1) As provided in s. 566.202(2)(g), $100,000. 100 (2) As provided in s. 566.202(2)(h)1., 2., or 3., $100,000. 101 (3) As provided in s. 566.202(2)(h)5., $200,000. 102 (4) As provided in s. 566.202(15)(d)15., $200,000. 103 Section 5. Present subsections (1) through (4) of section 104 566.805, Florida Statutes, as created by SB ___, are 105 redesignated as subsections (9) through (12), respectively, and 106 new subsections (1) through (8) are added to that section, to 107 read: 108 566.805 Cannabis cultivation.— 109 (1) CULTIVATING CANNABIS PRIVILEGE.— 110 (a) Beginning January 1, 2022, a tax is imposed upon the 111 privilege of cultivating cannabis at the rate of 7 percent of 112 the gross receipts from the first sale of cannabis by a 113 cultivator. The sale of any product that contains any amount of 114 cannabis or any derivative thereof is subject to the tax under 115 this section on the full selling price of the product. The 116 department may determine the selling price of the cannabis when 117 the seller and purchaser are affiliated persons, when the sale 118 and purchase of cannabis is not an arm’s length transaction, or 119 when cannabis is transferred by a craft grower to the craft 120 grower’s dispensing organization or infuser or processing 121 organization and a value is not established for the cannabis. 122 The value determined by the department shall be commensurate 123 with the actual price received for products of like quality, 124 character, and use in the area. If there are no sales of 125 cannabis of like quality, character, and use in the same area, 126 the department shall establish a reasonable value based on sales 127 of products of like quality, character, and use in other areas 128 of this state, taking into consideration any other relevant 129 factors. 130 (b) The cannabis cultivation privilege tax imposed under 131 this section is solely the responsibility of the cultivator who 132 makes the first sale and is not the responsibility of a 133 subsequent purchaser, a dispensing organization, or an infuser. 134 Persons subject to the tax imposed under this section may 135 reimburse themselves for their tax liability hereunder by 136 separately stating reimbursement for their tax liability as an 137 additional charge. 138 (c) The tax imposed under this section shall be in addition 139 to all other occupation, privilege, or excise taxes imposed by 140 the state or by any unit of local government. 141 (2) REGISTRATION OF CULTIVATORS.—Every cultivator and craft 142 grower subject to the tax under this section shall apply to the 143 Department of Revenue for a certificate of registration under 144 this section. All applications for registration under this 145 section shall be made by electronic means in the form and manner 146 required by the department. For that purpose, the provisions of 147 chapter 212 are incorporated into this section to the extent not 148 inconsistent with this section. In addition, a certificate of 149 registration may not be issued under this section unless the 150 applicant is licensed under this chapter. 151 (3)(a) RETURN AND PAYMENT.—Each person who is required to 152 pay the tax imposed by this section shall make a return to the 153 department on or before the 20th day of each month for the 154 preceding calendar month stating the following: 155 1. The taxpayer’s name. 156 2. The address of the taxpayer’s principal place of 157 business and the address of the principal place of business, if 158 that address is different from where the taxpayer engaged in the 159 business of cultivating cannabis subject to tax under this 160 section. 161 3. The total amount of receipts received by the taxpayer 162 during the preceding calendar month from sales of cannabis 163 subject to tax under this section by the taxpayer during the 164 preceding calendar month. 165 4. The total amount received by the taxpayer during the 166 preceding calendar month on charge and time sales of cannabis 167 subject to tax imposed under this section by the taxpayer before 168 the month for which the return is filed. 169 5. Deductions allowed by law. 170 6. Gross receipts that were received by the taxpayer during 171 the preceding calendar month and upon the basis of which the tax 172 is imposed. 173 7. The amount of tax due. 174 8. The signature of the taxpayer. 175 9. Any other information as the department may reasonably 176 require. 177 (b) All returns required to be filed and payments required 178 to be made under this section shall be by electronic means. 179 Taxpayers who demonstrate hardship in paying electronically may 180 petition the department to waive the electronic payment 181 requirement. 182 (c) The taxpayer making the return provided for in this 183 section shall also pay to the department, in accordance with 184 this section, the amount of tax imposed by this section, less a 185 discount of 1.75 percent, but not to exceed $1,000 per return 186 period, which is allowed to reimburse the taxpayer for the 187 expenses incurred in keeping records, collecting tax, preparing 188 and filing returns, remitting the tax, and supplying data to the 189 department upon request. A discount may not be claimed by a 190 taxpayer on returns not timely filed and for taxes not timely 191 remitted. A discount may not be claimed by a taxpayer for any 192 return that is not filed electronically. A discount may not be 193 claimed by a taxpayer for any payment that is not made 194 electronically, unless a waiver has been granted under this 195 section. Any amount that is required to be shown or reported on 196 any return or other document under this section shall, if the 197 amount is not a whole-dollar amount, be increased to the nearest 198 whole-dollar amount if the fractional part of a dollar is $0.50 199 or more and decreased to the nearest whole-dollar amount if the 200 fractional part of a dollar is less than $0.50. If a total 201 amount of less than $1 is payable, refundable, or creditable, 202 the amount shall be disregarded if it is less than $0.50 and 203 shall be increased to $1 if it is $0.50 or more. Notwithstanding 204 any other provision of this section concerning the time within 205 which a taxpayer may file a return, any such taxpayer who ceases 206 to engage in the kind of business that makes the person 207 responsible for filing returns under this section shall file a 208 final return under this section with the department within 1 209 month after discontinuing such business. Each taxpayer under 210 this section shall make estimated payments to the department on 211 or before the 7th, 15th, 22nd, and last day of the month during 212 which tax liability to the department is incurred. The payments 213 shall be in an amount not less than the lower of either 22.5 214 percent of the taxpayer’s actual tax liability for the month or 215 25 percent of the taxpayer’s actual tax liability for the same 216 calendar month of the preceding year. The amount of the quarter 217 monthly payments shall be credited against the final tax 218 liability of the taxpayer’s return for that month. If any 219 quarter-monthly payment is not paid at the time or in the amount 220 required by this section, the taxpayer shall be liable for 221 penalties and interest on the difference between the minimum 222 amount due as a payment and the amount of the quarter-monthly 223 payment actually and timely paid, except insofar as the taxpayer 224 has previously made payments for that month to the department in 225 excess of the minimum payments previously due as provided in 226 this section. If any payment provided for in this section 227 exceeds the taxpayer’s liabilities under this section, as shown 228 on an original monthly return, the department shall, if 229 requested by the taxpayer, issue to the taxpayer a credit 230 memorandum no later than 30 days after the date of payment. The 231 credit evidenced by the credit memorandum may be assigned by the 232 taxpayer to a similar taxpayer under this chapter, in accordance 233 with reasonable rules to be prescribed by the department. If no 234 such request is made, the taxpayer may credit the excess payment 235 against tax liability subsequently to be remitted to the 236 department under this chapter, in accordance with reasonable 237 rules prescribed by the department. If the department 238 subsequently determines that all or any part of the credit taken 239 was not actually due to the taxpayer, the taxpayer’s discount 240 shall be reduced, if necessary, to reflect the difference 241 between the credit taken and that actually due, and the taxpayer 242 shall be liable for penalties and interest on the difference. 243 (d) If a taxpayer fails to sign a return within 30 days 244 after the proper notice and demand for signature by the 245 department is received by the taxpayer, the return shall be 246 considered valid and any amount shown to be due on the return 247 shall be deemed assessed. 248 (4) INFUSER INFORMATION RETURNS.—If it is deemed necessary 249 for the administration of this section, the department may adopt 250 rules that require infusers to file information returns 251 regarding the sale of cannabis by infusers to dispensaries. The 252 department may require infusers to file all information returns 253 by electronic means. 254 (5) DEPOSIT OF PROCEEDS.—All moneys received by the 255 department under this section shall be deposited into the 256 Alcoholic Beverage, Marijuana, and Tobacco Trust Fund. 257 (6) ADMINISTRATION AND ENFORCEMENT.—The department shall 258 have full power to administer and enforce this section; to 259 collect all taxes, penalties, and interest due hereunder; to 260 dispose of taxes, penalties and interest so collected in the 261 manner hereinafter provided; and to determine all rights to 262 credit memoranda arising on account of the erroneous payment of 263 tax, penalty, or interest hereunder. In the administration of, 264 and compliance with, this section, the department and persons 265 who are subject to this section shall have the same rights, 266 remedies, privileges, immunities, powers, and duties; be subject 267 to the same conditions, restrictions, limitations, penalties, 268 and definitions of terms; and employ the same procedures as are 269 prescribed in chapter 212 which are not inconsistent with this 270 section, as fully as if those provisions were set forth herein. 271 (7) INVOICES.—Every sales invoice for cannabis issued by a 272 cultivator to a cannabis business establishment must contain the 273 cultivator’s certificate of registration number assigned under 274 this section; the date; the invoice number; the purchaser’s name 275 and address; the selling price; the amount of cannabis, 276 concentrate, or cannabis-infused product; and any other 277 reasonable information as the department may provide by rule is 278 necessary for the administration of this section. Cultivators 279 shall retain the invoices for inspection by the department. 280 (8) RULES.—The department may adopt rules related to the 281 enforcement of this section. 282 Section 6. Section 566.806, Florida Statutes, is created to 283 read: 284 566.806 Cannabis purchaser excise tax.— 285 (1) DEFINITIONS.—As used in his section, the term: 286 (a) “Adjusted delta-9-tetrahydrocannabinol level” means, 287 for a delta-9-tetrahydrocannabinol-dominant product, the sum of 288 the percentage of delta-9-tetrahydrocannabinol plus .877 289 multiplied by the percentage of tetrahydrocannabinolic acid. 290 (b) “Cannabis-infused product” means beverages, food, oils, 291 ointments, tinctures, topical formulations, or other products 292 containing cannabis that is not intended to be smoked. 293 (c) “Cannabis retailer” means a dispensing organization 294 that sells cannabis for use and not for resale. 295 (d) “Department” means the Department of Revenue. 296 (e) “Infuser organization” or “infuser” means a facility 297 operated by an organization or a business that is licensed by 298 the Department of Business and Professional Regulation to 299 directly incorporate cannabis or cannabis concentrate into a 300 product formulation to produce a cannabis-infused product. 301 (f) “Purchase price” means the consideration paid for a 302 purchase of cannabis, valued in money, whether received in money 303 or otherwise, including cash, gift cards, credits, and property, 304 and shall be determined without any deduction on account of the 305 cost of materials used, labor or service costs, or any other 306 expense whatsoever. However, the term does not include 307 consideration paid for: 308 1. Any charge for a payment that is not honored by a 309 financial institution; 310 2. Any finance or credit charge, penalty or charge for 311 delayed payment, or discount for prompt payment; or 312 3. Any amount added to a purchaser’s bill because of 313 charges made under the tax imposed by this section or any other 314 sales or use tax. 315 (g) “Purchaser” means a person who acquires cannabis for a 316 valuable consideration. 317 (h) “Taxpayer” means a cannabis retailer who is required to 318 collect the tax imposed under this section. 319 (2) TAX IMPOSED.— 320 (a) Beginning January 1, 2022, a tax is imposed upon 321 purchasers for the privilege of using cannabis at the following 322 rates: 323 1. Any cannabis, other than a cannabis-infused product, 324 with an adjusted delta-9-tetrahydrocannabinol level at or below 325 35 percent shall be taxed at a rate of 10 percent of the 326 purchase price. 327 2. Any cannabis, other than a cannabis-infused product, 328 with an adjusted delta-9-tetrahydrocannabinol level above 35 329 percent shall be taxed at a rate of 25 percent of the purchase 330 price. 331 3. A cannabis-infused product shall be taxed at a rate of 332 20 percent of the purchase price. 333 (b) The purchase of any product that contains any amount of 334 cannabis or any derivative thereof is subject to the tax under 335 paragraph (a) on the full purchase price of the product. 336 (c) The tax imposed under this section may not be imposed 337 on cannabis that is sold for medical use as defined in s. 338 381.986 and purchased by a person listed on the Medical 339 Marijuana Use Registry. The tax imposed by this section may not 340 be imposed with respect to any transaction in interstate 341 commerce, to the extent the transaction may not, under the 342 Constitution and statutes of the United States, be made the 343 subject of taxation by the state. 344 (d) The tax imposed under this section shall be in addition 345 to all other occupation, privilege, or excise taxes imposed by 346 the state or by any political subdivision. 347 (e) The tax imposed under this section may not be imposed 348 on any purchase by a purchaser if the cannabis retailer is 349 prohibited by federal or State Constitution, treaty, convention, 350 statute, or court decision from collecting the tax from the 351 purchaser. 352 (3) BUNDLING OF TAXABLE AND NONTAXABLE ITEMS; PROHIBITION; 353 TAXATION.—If a cannabis retailer sells cannabis, concentrate, or 354 cannabis-infused products in combination or bundled with items 355 that are not subject to tax under this section for one price, 356 the tax under this section is imposed on the purchase price of 357 the entire bundled product. 358 (4) COLLECTION OF TAX.— 359 (a) The tax imposed by this section shall be collected from 360 the purchaser by the cannabis retailer at the rate stated in 361 subsection (2) with respect to cannabis sold by the cannabis 362 retailer to the purchaser and shall be remitted to the 363 department as provided in this section. All sales to a purchaser 364 who is not a cardholder under s. 381.986 are presumed subject to 365 tax collection. Cannabis retailers shall collect the tax from 366 purchasers by adding the tax to the amount of the purchase price 367 received from the purchaser for selling cannabis to the 368 purchaser. The tax imposed by this section shall, when 369 collected, be stated as a distinct item separate and apart from 370 the purchase price of the cannabis. 371 (b) If a cannabis retailer collects cannabis purchaser 372 excise tax measured by a purchase price that is not subject to 373 cannabis purchaser excise tax, or if a cannabis retailer, in 374 collecting cannabis purchaser excise tax measured by a purchase 375 price that is subject to tax under this section, collects more 376 from the purchaser than the required amount of the cannabis 377 purchaser excise tax on the transaction, the purchaser shall 378 have a legal right to claim a refund of that amount from the 379 cannabis retailer. If that amount is not refunded to the 380 purchaser for any reason, the cannabis retailer is liable to pay 381 that amount to the department. 382 (c) Any person purchasing cannabis subject to tax under 383 this section who has not been charged the tax imposed by 384 subsection (2) shall make payment of the tax imposed by 385 subsection (2) in the form and manner provided by the department 386 not later than the 20th day of the month following the month of 387 purchase of the cannabis. 388 (5) REGISTRATION OF RETAILERS.—Every cannabis retailer 389 required to collect the tax under this section shall apply to 390 the department for a certificate of registration under this 391 section. All applications for registration under this section 392 shall be made by electronic means in the form and manner 393 required by the department. For that purpose, the provisions of 394 chapter 212 are incorporated into this section to the extent not 395 inconsistent with this section. In addition, no certificate of 396 registration shall be issued under this section unless the 397 applicant is licensed under this chapter. 398 (6) TAX COLLECTED AS DEBT OWED TO STATE.—Any cannabis 399 retailer required to collect the tax imposed by this section 400 shall be liable to the department for the tax, whether or not 401 the tax has been collected by the cannabis retailer, and any 402 such tax shall constitute a debt owed by the cannabis retailer 403 to the state. To the extent that a cannabis retailer required to 404 collect the tax imposed by this section has actually collected 405 that tax, the tax is held in trust for the benefit of the 406 department. 407 (7) RETURN AND PAYMENT.— 408 (a) Each cannabis retailer that is required or authorized 409 to collect the tax imposed by this section shall make a return 410 to the department, by electronic means, on or before the 20th 411 day of each month for the preceding calendar month stating the 412 following: 413 1. The cannabis retailer’s name. 414 2. The address of the cannabis retailer’s principal place 415 of business and the address of the principal place of business, 416 if that address is different from where the cannabis retailer 417 engaged in the business of selling cannabis subject to tax under 418 this section. 419 3. The total purchase price received by the cannabis 420 retailer for cannabis subject to tax under this section. 421 4. The amount of tax due at each rate. 422 5. The signature of the cannabis retailer. 423 6. Any other information as the department may reasonably 424 require. 425 (b) All returns required to be filed and payments required 426 to be made under this section shall be by electronic means. 427 Cannabis retailers who demonstrate hardship in paying 428 electronically may petition the department to waive the 429 electronic payment requirement. 430 (c) Any amount that is required to be shown or reported on 431 any return or other document under this section shall, if the 432 amount is not a whole-dollar amount, be increased to the nearest 433 whole-dollar amount if the fractional part of a dollar is $0.50 434 or more and decreased to the nearest whole-dollar amount if the 435 fractional part of a dollar is less than $0.50. If a total 436 amount of less than $1 is payable, refundable, or creditable, 437 the amount shall be disregarded if it is less than $0.50 and 438 shall be increased to $1 if it is $0.50 or more. 439 (d) The cannabis retailer making the return provided for in 440 this section shall also pay to the department, in accordance 441 with this section, the amount of tax imposed by this section, 442 less a discount of 1.75 percent, but not to exceed $1,000 per 443 return period, which is allowed to reimburse the cannabis 444 retailer for the expenses incurred in keeping records, 445 collecting tax, preparing and filing returns, remitting the tax, 446 and supplying data to the department upon request. A discount 447 may not be claimed by a cannabis retailer on returns not timely 448 filed and for taxes not timely remitted. A discount may not be 449 claimed by a taxpayer for any return that is not filed 450 electronically. A discount may not be claimed by a taxpayer for 451 any payment that is not made electronically, unless a waiver has 452 been granted under this section. 453 (e) Notwithstanding any other provision of this section 454 concerning the time within which a cannabis retailer may file a 455 return, any such cannabis retailer who ceases to engage in the 456 kind of business that makes the person responsible for filing 457 returns under this section shall file a final return under this 458 section with the department within 1 month after discontinuing 459 the business. 460 (f) Each cannabis retailer shall make estimated payments to 461 the department on or before the 7th, 15th, 22nd, and last day of 462 the month during which tax liability to the department is 463 incurred. The payments shall be in an amount not less than the 464 lower of either 22.5 percent of the cannabis retailer’s actual 465 tax liability for the month or 25 percent of the cannabis 466 retailer’s actual tax liability for the same calendar month of 467 the preceding year. The amount of the quarter-monthly payments 468 shall be credited against the final tax liability of the 469 cannabis retailer’s return for that month. If any such quarter 470 monthly payment is not paid at the time or in the amount 471 required by this section, the cannabis retailer shall be liable 472 for penalties and interest on the difference between the minimum 473 amount due as a payment and the amount of the quarter-monthly 474 payment actually and timely paid, except insofar as the cannabis 475 retailer has previously made payments for that month to the 476 department in excess of the minimum payments previously due as 477 provided in this section. If any payment provided for in this 478 section exceeds the taxpayer’s liabilities under this section, 479 as shown on an original monthly return, the department shall, if 480 requested by the taxpayer, issue to the taxpayer a credit 481 memorandum no later than 30 days after the date of payment. The 482 credit evidenced by the credit memorandum may be assigned by the 483 taxpayer to a similar taxpayer under this section, in accordance 484 with reasonable rules to be prescribed by the department. If no 485 such request is made, the taxpayer may credit the excess payment 486 against tax liability subsequently to be remitted to the 487 department under this section, in accordance with reasonable 488 rules prescribed by the department. If the department 489 subsequently determines that all or any part of the credit taken 490 was not actually due to the taxpayer, the taxpayer’s discount 491 shall be reduced, if necessary, to reflect the difference 492 between the credit taken and that actually due, and that 493 taxpayer shall be liable for penalties and interest on the 494 difference. 495 (g) If a cannabis retailer fails to sign a return within 30 496 days after the proper notice and demand for signature by the 497 department is received by the cannabis retailer, the return 498 shall be considered valid and any amount shown to be due on the 499 return shall be deemed assessed. 500 (8) DEPOSIT OF PROCEEDS.—All moneys received by the 501 department under this section shall be paid into the Cannabis 502 Regulation Fund. 503 (9) RECORDKEEPING; BOOKS AND RECORDS.— 504 (a) Every retailer of cannabis, whether or not the retailer 505 has obtained a certificate of registration under subsection (5), 506 shall keep complete and accurate records of cannabis held, 507 purchased, sold, or otherwise disposed of and shall preserve and 508 keep all invoices, bills of lading, sales records, and copies of 509 bills of sale, returns, and other pertinent papers and documents 510 relating to the purchase, sale, or disposition of cannabis. Such 511 records need not be maintained on the licensed premises but must 512 be maintained in this state. However, all original invoices or 513 copies thereof covering purchases of cannabis must be retained 514 on the licensed premises for a period of 90 days after such 515 purchase, unless the department has granted a waiver in response 516 to a written request in cases where records are kept at a 517 central business location within this state. The department 518 shall adopt rules regarding the eligibility for a waiver, 519 revocation of a waiver, and requirements and standards for 520 maintenance and accessibility of records located at a central 521 location under a waiver provided under this section. 522 (b) Books, records, papers, and documents that are required 523 by this section to be kept shall, at all times during the usual 524 business hours of the day, be subject to inspection by the 525 department or its duly authorized agents and employees. The 526 books, records, papers, and documents for any period with 527 respect to which the department is authorized to issue a notice 528 of tax liability shall be preserved until the expiration of that 529 period. 530 (10) VIOLATIONS AND PENALTIES.— 531 (a) When the amount due is under $300, any retailer of 532 cannabis who fails to file a return, willfully fails or refuses 533 to make any payment to the department of the tax imposed by this 534 section, or files a fraudulent return; any officer or agent of a 535 corporation engaged in the business of selling cannabis to 536 purchasers located in this state who signs a fraudulent return 537 filed on behalf of the corporation; or any accountant or other 538 agent who knowingly enters false information on the return of 539 any taxpayer under this section commits a felony of the third 540 degree, punishable as provided in s. 775.082, s. 775.083, or s. 541 775.084. 542 (b) When the amount due is $300 or more, any retailer of 543 cannabis who files or causes to be filed a fraudulent return; 544 any officer or agent of a corporation engaged in the business of 545 selling cannabis to purchasers located in this state who files 546 or causes to be filed or signs or causes to be signed a 547 fraudulent return filed on behalf of the corporation; or any 548 accountant or other agent who knowingly enters false information 549 on the return of any taxpayer under this section commits a 550 felony of the second degree, punishable as provided in s. 551 775.082, s. 775.083, or s. 775.084. 552 (c) Any person who violates any provision of subsection 553 (5), fails to keep books and records as required under this 554 section, or willfully violates a rule of the department for the 555 administration and enforcement of this section commits a felony 556 of the third degree, punishable as provided in s. 775.082, s. 557 775.083, or s. 775.084. A person commits a separate offense on 558 each day that he or she engages in business in violation of 559 subsection (5) or a rule of the department for the 560 administration and enforcement of this section. If a person 561 fails to produce the books and records for inspection by the 562 department upon request, a prima facie presumption shall arise 563 that the person has failed to keep books and records as required 564 under this section. A person who is unable to rebut this 565 presumption is in violation of this section and is subject to 566 the penalties provided in this section. 567 (d) Any person who violates any provision of subsection 568 (5), fails to keep books and records as required under this 569 section, or willfully violates a rule of the department for the 570 administration and enforcement of this section commits a civil 571 violation and may be fined up to $5,000. If a person fails to 572 produce books and records for inspection by the department upon 573 request, a prima facie presumption shall arise that the person 574 has failed to keep books and records as required under this 575 section. A person who is unable to rebut this presumption is in 576 violation of this section and is subject to the penalties 577 provided in this section. A person commits a separate offense on 578 each day that he or she engages in business in violation of 579 subsection (5). 580 (e) Any person who fails to keep books and records or fails 581 to produce books and records for inspection, as required by 582 subsection (9), is liable to pay to the department a penalty of 583 $1,000 for the first failure to keep books and records or 584 failure to produce books and records for inspection, as required 585 by subsection (9), and $3,000 for each subsequent failure to 586 keep books and records or failure to produce books and records 587 for inspection, as required by subsection (9). 588 (f) A person who knowingly acts as a retailer of cannabis 589 in this state without first having obtained a certificate of 590 registration to do so in compliance with subsection (5) commits 591 a felony of the third degree, punishable as provided in s. 592 775.082, s. 775.083, or s. 775.084. 593 (g)1. A person commits the offense of tax evasion under 594 this section when he or she knowingly attempts in any manner to 595 evade or defeat the tax imposed on him or her or on any other 596 person, or the payment thereof, and he or she commits an 597 affirmative act in furtherance of the evasion. As used in this 598 paragraph, “affirmative act in furtherance of the evasion” means 599 an act designed in whole or in part to conceal, misrepresent, 600 falsify, or manipulate any material fact or tamper with or 601 destroy documents or materials related to a person’s tax 602 liability under this section. Two or more acts of sales tax 603 evasion may be charged as a single count in any indictment, 604 information, or complaint. The amount of tax deficiency may be 605 aggregated for purposes of determining the amount of tax that is 606 attempted to be or is evaded, and the period between the first 607 and last acts may be alleged as the date of the offense. 608 a. When the amount of tax, the assessment or payment of 609 which is attempted to be or is evaded, is less than $500, a 610 person commits a felony of the third degree, punishable as 611 provided in s. 775.082, s. 775.083, or s. 775.084. 612 b. When the amount of tax, the assessment or payment of 613 which is attempted to be or is evaded, is $500 or more but less 614 than $10,000, a person commits a felony of the second degree, 615 punishable as provided in s. 775.082, s. 775.083, or s. 775.084. 616 c. When the amount of tax, the assessment or payment of 617 which is attempted to be or is evaded, is $10,000 or more but 618 less than $100,000, a person commits a felony of the second 619 degree, punishable as provided in s. 775.082, s. 775.083, or s. 620 775.084. 621 d. When the amount of tax, the assessment or payment of 622 which is attempted to be or is evaded, is $100,000 or more, a 623 person commits a felony of the first degree, punishable as 624 provided in s. 775.082, s. 775.083, or s. 775.084. 625 2.a. A person who knowingly sells, purchases, installs, 626 transfers, possesses, uses, or accesses any automated sales 627 suppression device, zapper, or phantom-ware in this state 628 commits a felony of the second degree, punishable as provided in 629 s. 775.082, s. 775.083, or s. 775.084. 630 b. As used in this subparagraph, the term: 631 (I) “Automated sales suppression device” or “zapper” means 632 a software program that falsifies the electronic records of an 633 electronic cash register or other point-of-sale system, 634 including, but not limited to, transaction data and transaction 635 reports. The term includes the software program, any device that 636 carries the software program, or an Internet link to the 637 software program. 638 (II) “Electronic cash register” means a device that keeps a 639 register or supporting documents through the use of an 640 electronic device or computer system designed to record 641 transaction data for the purpose of computing, compiling, or 642 processing retail sales transaction data in any manner. 643 (III) “Phantom-ware” means a hidden programming option 644 embedded in the operating system of an electronic cash register 645 or hardwired into an electronic cash register which can be used 646 to create a second set of records or which can eliminate or 647 manipulate transaction records in an electronic cash register. 648 (IV) “Transaction data” includes items purchased by a 649 purchaser; the price of each item; a taxability determination 650 for each item; a segregated tax amount for each taxed item; the 651 amount of cash or credit tendered; the net amount returned to 652 the customer in change; the date and time of the purchase; the 653 name, address, and identification number of the vendor; and the 654 receipt or invoice number of the transaction. 655 (V) “Transaction report” means a report that documents, 656 without limitation, the sales, taxes, or fees collected and the 657 media and discount voids at an electronic cash register and that 658 is printed on a cash register tape at the end of a day or shift, 659 or a report that documents every action at an electronic cash 660 register and is stored electronically. 661 c. A prosecution for any act in violation of this 662 subparagraph may be commenced at any time within 5 years of the 663 commission of that act. 664 (h) The department may adopt rules to administer the 665 penalties under this section. 666 (i) A person whose principal place of business is in this 667 state and who is charged with a violation under this section 668 shall be tried in the county where his or her principal place of 669 business is located unless he or she asserts a right to be tried 670 in another venue. 671 (j) Except as otherwise provided in paragraph (h), a 672 prosecution for a violation described in this subsection may be 673 commenced within 3 years after the commission of the act 674 constituting the violation. 675 (11) ADMINISTRATION AND ENFORCEMENT.—The department shall 676 have full power to administer and enforce this section, to 677 collect all taxes and penalties due hereunder, to dispose of 678 taxes and penalties so collected in the manner hereinafter 679 provided, and to determine all rights to credit memoranda 680 arising on account of the erroneous payment of tax or penalty 681 hereunder. In the administration of and compliance with this 682 section, the department and persons who are subject to this 683 section shall have the same rights, remedies, privileges, 684 immunities, powers, and duties; be subject to the same 685 conditions, restrictions, limitations, penalties, and 686 definitions of terms; and employ the same modes of procedure as 687 are prescribed in chapter 212 which are not inconsistent with 688 this section, as fully as if those provisions were set forth 689 herein. 690 (12) RULEMAKING.—The department may adopt rules and 691 prescribe forms relating to the administration and enforcement 692 of this section. 693 Section 7. Except as otherwise expressly provided in this 694 act, this act shall take effect on the same date that SB ____ or 695 similar legislation takes effect, if such legislation is adopted 696 in the same legislative session or an extension thereof and 697 becomes a law.