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CS/HB 7081 — Tax Administration

by Appropriations Committee; Finance and Tax Subcommittee; and Rep. Caldwell (CS/SB 1654 by Commerce and Tourism Committee; and Appropriations Committee)

This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.

Prepared by: Appropriations Committee (AP)

This bill contains the Department of Revenue’s recommendations for changes to the tax administration statutes and some additional tax administration issues. The bill:

  • Revises the process used by counties to grant local government economic development property tax exemptions.
  • Clarifies that storage charges for towed vehicles are taxable unless the storage is a “lawful impoundment” by a law enforcement agency.
  • Amends statutes concerning criminal penalties to remove redundant and potentially confusing language. No new penalties are created.
  • Allows the department to require security deposits from certain sales tax dealers.
  • Clarifies that local governments can provide summary tourist development tax statistics as long as the information does not allow identification of individual taxpayers.
  • Changes the remittance date for state funds collected by the Clerks of the Court.
  • Makes an automated sales suppression device an unlawful contraband article.  These are devices or software programs used to falsify cash register records.
  • Requires an employer to produce records requested by the department or the Department of Economic Opportunity for audit purposes in order to continue to receive a reemployment tax rate below the standard rate.
  • Reduces the interest rateimposed on reemployment compensation tax deficiencies from 12 percent to the prime interest rate plus 4 percent.
  • Increases the number of days for an employer to protest a reemployment tax assessment.

If approved by the Governor, these provisions take effect upon becoming law.

Vote: Senate 38-0; House 116-0