CODING: Words stricken are deletions; words underlined are additions.





                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1

                            CHAMBER ACTION
              Senate                               House
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10                                                                

11  The Conference Committee on CS for SB 172, 1st Eng.

12  recommended the following amendment:

13

14         Conference Committee Amendment (with title amendment) 

15         Delete everything after the enacting clause,

16

17  and insert:

18         Section 1.  Subsections (3) and (4) of section 95.091,

19  Florida Statutes, are amended to read:

20         95.091  Limitation on actions to collect taxes.--

21         (3)(a)1.  With the exception of taxes levied under

22  chapter 198 and tax adjustments made pursuant to s. 220.23,

23  the Department of Revenue may determine and assess the amount

24  of any tax, penalty, or interest due under any tax enumerated

25  in s. 72.011 which it has authority to administer and the

26  Department of Business and Professional Regulation may

27  determine and assess the amount of any tax, penalty, or

28  interest due under any tax enumerated in s. 72.011 which it

29  has authority to administer:

30         1.a.  For taxes due before July 1, 1999, within 5 years

31  after the date the tax is due, any return with respect to the

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  tax is due, or such return is filed, whichever occurs later;

 2  and for taxes due on or after July 1, 1999, within 3 years

 3  after the date the tax is due, any return with respect to the

 4  tax is due, or such return is filed, whichever occurs later;

 5         2.b.  For taxes due before July 1, 1999, within 6 years

 6  after the date the taxpayer either makes a substantial

 7  underpayment of tax, or files a substantially incorrect

 8  return;

 9         3.c.  At any time while the right to a refund or credit

10  of the tax is available to the taxpayer;

11         4.  For taxes due before July 1, 1999, at any time

12  after the taxpayer has filed a grossly false return;

13         5.d.  At any time after the taxpayer has failed to make

14  any required payment of the tax, has failed to file a required

15  return, or has filed a grossly false or fraudulent return,

16  except that for taxes due on or after July 1, 1999, the

17  limitation prescribed in sub-subparagraph a. applies if the

18  taxpayer has disclosed in writing the tax liability to the

19  department before the department has contacted the taxpayer;

20  or

21         6.e.  In any case in which there has been a refund of

22  tax erroneously made for any reason:

23         a.  For refunds made before July 1, 1999, within 5

24  years after making such refund; and

25         b.  For refunds made on or after July 1, 1999, within 3

26  years after making such refund,

27

28  or at any time after making such refund if it appears that any

29  part of the refund was induced by fraud or the

30  misrepresentation of a material fact.

31         (b)2.  For the purpose of this paragraph, a tax return

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  filed before the last day prescribed by law, including any

 2  extension thereof, shall be deemed to have been filed on such

 3  last day, and payments made prior to the last day prescribed

 4  by law shall be deemed to have been paid on such last day.

 5         (b)  The limitations in this subsection shall be tolled

 6  for a period of 2 years if the Department of Revenue has

 7  issued a notice of intent to conduct an audit or investigation

 8  of the taxpayer's account within the applicable period of time

 9  as specified in this subsection.  The department shall

10  commence an audit within 120 days after it issues a notice of

11  intent to conduct an audit, unless the taxpayer requests a

12  delay.  If the taxpayer does not request a delay and the

13  department does not begin the audit within 120 days after

14  issuing the notice, the tolling period shall terminate.

15         (4)  If administrative or judicial proceedings for

16  review of the tax assessment or collection are initiated by a

17  taxpayer begun within the a period of limitation prescribed in

18  this section, the running of the period shall be tolled during

19  the pendency of the proceeding. Administrative proceedings

20  shall include taxpayer protest proceedings initiated under s.

21  213.21 and department rules.

22         Section 2.  Section 193.063, Florida Statutes, is

23  amended to read:

24         193.063  Extension of date for filing tangible personal

25  property tax returns.--The property appraiser shall grant an

26  extension for the filing of a tangible personal property tax

27  return for 30 days and may, at her or his discretion, grant an

28  additional extension for the filing of a tangible personal

29  property tax return for up to 15 additional 45 days. A request

30  for extension must be made in time for the property appraiser

31  to consider the request and act on it before the regular due

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  date of the return. However, a property appraiser may not

 2  require that a request for extension be made more than 10 days

 3  before the due date of the return. A request for extension, at

 4  the option of the property appraiser, shall must include any

 5  or all of the following: the name of the taxable entity, the

 6  tax identification number of the taxable entity, and the

 7  reason a discretionary an extension should be granted.

 8         Section 3.  Effective February 1, 2000, paragraph (b)

 9  of subsection (1) of section 212.07, Florida Statutes, 1998

10  Supplement, is amended to read:

11         212.07  Sales, storage, use tax; tax added to purchase

12  price; dealer not to absorb; liability of purchasers who

13  cannot prove payment of the tax; penalties; general

14  exemptions.--

15         (1)

16         (b)  A resale must be in strict compliance with s.

17  212.18 and the rules and regulations, and any dealer who makes

18  a sale for resale which is not in strict compliance with s.

19  212.18 and the rules and regulations shall himself or herself

20  be liable for and pay the tax. A dealer who makes a sale for

21  resale shall document the exempt status of the transaction, as

22  established by rules adopted by the department, by retaining a

23  copy of the purchaser's resale certificate. In lieu of

24  maintaining a copy of the certificate, a dealer may document,

25  before the sale, an authorization number provided by the

26  department electronically or telephonically, or by other means

27  established by the department by rule. The department may

28  adopt rules that provide that, for purchasers who continually

29  purchase on account from a dealer, the dealer may rely on a

30  resale certificate issued under s. 212.18(3)(c) which is valid

31  at the time of receipt from the purchaser, without seeking

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  annual verification of the resale certificate. A dealer may,

 2  through the informal protest provided for in s. 213.21 and the

 3  rules of the Department of Revenue, provide the department

 4  with evidence of the exempt status of a sale.  The Department

 5  of Revenue shall adopt rules which provide that valid resale

 6  certificates and Consumer certificates of exemption executed

 7  by those dealers or exempt entities that which were registered

 8  with the department at the time of sale, resale certificates

 9  provided by purchasers who were active dealers at the time of

10  sale, and verification by the department of a purchaser's

11  active dealer status at the time of sale in lieu of a resale

12  certificate shall be accepted by the department when submitted

13  during the protest period, but may not be accepted in any

14  proceeding under chapter 120 or any circuit court action

15  instituted under chapter 72.

16         Section 4.  Effective January 1, 2000, subsection (3)

17  of section 212.18, Florida Statutes, 1998 Supplement, is

18  amended to read:

19         212.18  Administration of law; registration of dealers;

20  rules.--

21         (3)(a)  Every person desiring to engage in or conduct

22  business in this state as a dealer, as defined in this

23  chapter, or to lease, rent, or let or grant licenses in living

24  quarters or sleeping or housekeeping accommodations in hotels,

25  apartment houses, roominghouses, or tourist or trailer camps

26  that are subject to tax under s. 212.03, or to lease, rent, or

27  let or grant licenses in real property, as defined in this

28  chapter, and every person who sells or receives anything of

29  value by way of admissions, must file with the department an

30  application for a certificate of registration for each place

31  of business, showing the names of the persons who have

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  interests in such business and their residences, the address

 2  of the business, and such other data as the department may

 3  reasonably require. However, owners and operators of vending

 4  machines or newspaper rack machines are required to obtain

 5  only one certificate of registration for each county in which

 6  such machines are located. The department, by rule, may

 7  authorize a dealer that uses independent sellers to sell its

 8  merchandise to remit tax on the retail sales price charged to

 9  the ultimate consumer in lieu of having the independent seller

10  register as a dealer and remit the tax. The department may

11  appoint the county tax collector as the department's agent to

12  accept applications for registrations. The application must be

13  made to the department before the person, firm, copartnership,

14  or corporation may engage in such business, and it must be

15  accompanied by a registration fee of $5. However, a

16  registration fee is not required to accompany an application

17  to engage in or conduct business to make mail order sales.

18         (b)  The department, upon receipt of such application,

19  will grant to the applicant a separate certificate of

20  registration for each place of business, which certificate may

21  be canceled by the department or its designated assistants for

22  any failure by the certificateholder to comply with any of the

23  provisions of this chapter. The certificate is not assignable

24  and is valid only for the person, firm, copartnership, or

25  corporation to which issued. The certificate must be placed in

26  a conspicuous place in the business or businesses for which it

27  is issued and must be displayed at all times. Except as

28  provided in this subsection paragraph, no person shall engage

29  in business as a dealer or in leasing, renting, or letting of

30  or granting licenses in living quarters or sleeping or

31  housekeeping accommodations in hotels, apartment houses,

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  roominghouses, tourist or trailer camps, or real property as

 2  hereinbefore defined, nor shall any person sell or receive

 3  anything of value by way of admissions, without first having

 4  obtained such a certificate or after such certificate has been

 5  canceled; no person shall receive any license from any

 6  authority within the state to engage in any such business

 7  without first having obtained such a certificate or after such

 8  certificate has been canceled. The engaging in the business of

 9  selling or leasing tangible personal property or services or

10  as a dealer, as defined in this chapter, or the engaging in

11  leasing, renting, or letting of or granting licenses in living

12  quarters or sleeping or housekeeping accommodations in hotels,

13  apartment houses, roominghouses, or tourist or trailer camps

14  that are taxable under this chapter, or real property, or the

15  engaging in the business of selling or receiving anything of

16  value by way of admissions, without such certificate first

17  being obtained or after such certificate has been canceled by

18  the department, is prohibited. The failure or refusal of any

19  person, firm, copartnership, or corporation to so qualify when

20  required hereunder is a misdemeanor of the first degree,

21  punishable as provided in s. 775.082 or s. 775.083, or subject

22  to injunctive proceedings as provided by law. Such failure or

23  refusal also subjects the offender to a $100 initial

24  registration fee in lieu of the $5 registration fee authorized

25  in this paragraph (a).  However, the department may waive the

26  increase in the registration fee if it is determined by the

27  department that the failure to register was due to reasonable

28  cause and not to willful negligence, willful neglect, or

29  fraud.

30         (c)  In addition to the certificate of registration,

31  the department shall provide to each newly registered dealer

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  an initial resale certificate that is valid for the remainder

 2  of the period of issuance. The department shall provide each

 3  active dealer with an annual resale certificate. As used in

 4  this section, the term "active dealer" means a person who is

 5  currently registered with the department and who complies with

 6  the requirement to file at least once during each applicable

 7  reporting period.

 8         (d)(b)  The department may revoke any dealer's

 9  certificate of registration when the dealer fails to comply

10  with this chapter. Prior to revocation of a dealer's

11  certificate of registration, the department must schedule an

12  informal conference at which the dealer may present evidence

13  regarding the department's intended revocation or enter into a

14  compliance agreement with the department. The department must

15  notify the dealer of its intended action and the time, place,

16  and date of the scheduled informal conference by written

17  notification sent by United States mail to the dealer's last

18  known address of record furnished by the dealer on a form

19  prescribed by the department. The dealer is required to attend

20  the informal conference and present evidence refuting the

21  department's intended revocation or enter into a compliance

22  agreement with the department which resolves the dealer's

23  failure to comply with this chapter. The department shall

24  issue an administrative complaint under s. 120.60 if the

25  dealer fails to attend the department's informal conference,

26  fails to enter into a compliance agreement with the department

27  resolving the dealer's noncompliance with this chapter, or

28  fails to comply with the executed compliance agreement.

29         (e)(c)  As used in this paragraph, the term "exhibitor"

30  means a person who enters into an agreement authorizing the

31  display of tangible personal property or services at a

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  convention or a trade show.  The following provisions apply to

 2  the registration of exhibitors as dealers under this chapter:

 3         1.  An exhibitor whose agreement prohibits the sale of

 4  tangible personal property or services subject to the tax

 5  imposed in this chapter is not required to register as a

 6  dealer.

 7         2.  An exhibitor whose agreement provides for the sale

 8  at wholesale only of tangible personal property or services

 9  subject to the tax imposed in this chapter must obtain a

10  resale certificate from the purchasing dealer but is not

11  required to register as a dealer.

12         3.  An exhibitor whose agreement authorizes the retail

13  sale of tangible personal property or services subject to the

14  tax imposed in this chapter must register as a dealer and

15  collect the tax imposed under this chapter on such sales.

16         4.  Any exhibitor who makes a mail order sale pursuant

17  to s. 212.0596 must register as a dealer.

18

19  Any person who conducts a convention or a trade show must make

20  their exhibitor's agreements available to the department for

21  inspection and copying.

22         Section 5.  Effective January 1, 2000, paragraph (a) of

23  subsection (1) and subsection (4) of section 212.11, Florida

24  Statutes, 1998 Supplement, are amended to read:

25         212.11  Tax returns and regulations.--

26         (1)(a)  Each dealer shall calculate his or her

27  estimated tax liability for any month by one of the following

28  methods:

29         1.  Sixty Sixty-six percent of the current month's

30  liability pursuant to this chapter as shown on the tax return;

31         2.  Sixty Sixty-six percent of the tax reported on the

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  tax return pursuant to this chapter by a dealer for the

 2  taxable transactions occurring during the corresponding month

 3  of the preceding calendar year; or

 4         3.  Sixty Sixty-six percent of the average tax

 5  liability pursuant to this chapter for those months during the

 6  preceding calendar year in which the dealer reported taxable

 7  transactions.

 8         (4)(a)  Each dealer who is subject to the tax imposed

 9  by this chapter and who paid such tax for the preceding state

10  fiscal year in an amount greater than or equal to $200,000

11  $100,000 shall calculate the amount of estimated tax due

12  pursuant to this section for any month as provided in

13  paragraph (1)(a).

14         (b)  The amount of any estimated tax shall be due,

15  payable, and remitted by electronic funds transfer by the 20th

16  day of the month for which it is estimated.  The difference

17  between the amount of estimated tax paid and the actual amount

18  of tax due under this chapter for such month shall be due and

19  payable by the first day of the following month and remitted

20  by electronic funds transfer by the 20th day thereof.

21         (c)  Any dealer who is eligible to file a consolidated

22  return and who paid the tax imposed by this chapter for the

23  immediately preceding state fiscal year in an amount greater

24  than or equal to $200,000 $100,000 or would have paid the tax

25  in such amount if he or she had filed a consolidated return

26  shall be subject to the provisions of this subsection

27  notwithstanding an election by the dealer in any month to file

28  a separate return.

29         (d)  A dealer engaged in the business of selling boats,

30  motor vehicles, or aircraft who made at least one sale of a

31  boat, motor vehicle, or aircraft with a sales price of

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  $200,000 $100,000 or greater in the previous state fiscal year

 2  may qualify for payment of estimated sales tax pursuant to the

 3  provisions of this paragraph.  To qualify, a dealer must apply

 4  annually to the department prior to October 1, and, if

 5  qualified, the department must grant the application for

 6  payment of estimated sales tax pursuant to this paragraph for

 7  the following calendar year.  In lieu of the method for

 8  calculating estimated sales tax liability pursuant to

 9  subparagraph (1)(a)3., a qualified dealer must calculate that

10  option as 60 66 percent of the average tax liability pursuant

11  to this chapter for all sales excluding the sale of each boat,

12  motor vehicle, or aircraft with a sales price of $200,000

13  $100,000 or greater during the state fiscal year ending the

14  year in which the application is made.  A qualified dealer

15  must also remit the sales tax for each sale of a boat, motor

16  vehicle, or aircraft with a sales price of $200,000 $100,000

17  or greater by either electronic funds transfer on the date of

18  the sale or on a form prescribed by the department and

19  postmarked on the date of the sale.

20         (e)  The penalty provisions of this chapter, except s.

21  212.12(2)(c), apply to the provisions of this subsection.

22         Section 6.  Effective January 1, 2000, subsection (10)

23  of section 213.053, Florida Statutes, 1998 Supplement, is

24  amended to read:

25         213.053  Confidentiality and information sharing.--

26         (10)  Notwithstanding any other provision of this

27  section, with respect to a request for verification of a

28  certificate of registration issued pursuant to s. 212.18 to a

29  specified dealer or taxpayer or with respect to a request by a

30  law enforcement officer for verification of a certificate of

31  registration issued pursuant to s. 538.09 to a specified

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  secondhand dealer or pursuant to s. 538.25 to a specified

 2  secondary metals recycler, the department may disclose whether

 3  the specified person holds a valid certificate or whether a

 4  specified certificate number is valid, canceled, inactive, or

 5  invalid and the name of the holder of the such certificate.

 6  This subsection shall not be construed to create a duty to

 7  request verification of any certificate of registration.

 8         Section 7.  Effective January 1, 2000, section 213.235,

 9  Florida Statutes, is created to read:

10         213.235  Determination of interest on deficiencies.--

11         (1)  Notwithstanding any other provision of law, the

12  annual rate of interest applicable to tax payment deficiencies

13  that arise on or after January 1, 2000, shall be the adjusted

14  rate established by the executive director of the department

15  under subsection (2), unless a lower rate for the particular

16  tax is specifically provided for in law, in which case the

17  lower rate applies. This annual rate of interest applies to

18  all taxes enumerated in s. 213.05.

19         (2)  If the adjusted prime rate charged by banks,

20  rounded to the nearest full percent, during either:

21         (a)  The 6-month period ending on September 30 of any

22  calendar year, or

23         (b)  The 6-month period ending on March 31 of any

24  calendar year

25

26  differs from the interest rate in effect on either such date,

27  the executive director of the department shall, within 20

28  days, establish an adjusted rate of interest equal to such

29  adjusted prime rate.

30         (3)  An adjusted rate of interest established under

31  this section becomes effective:

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1         (a)  On January 1 of the succeeding year, if based upon

 2  the adjusted prime rate for the 6-month period ending on

 3  September 30; or

 4         (b)  On July 1 of the same calendar year, if based upon

 5  the adjusted prime rate for the 6-month period ending on March

 6  31.

 7         (4)  As used in this section, the term "adjusted prime

 8  rate charged by banks" means the average predominant prime

 9  rate quoted by commercial banks to large businesses, as

10  determined by the Board of Governors of the Federal Reserve

11  System.

12         (5)  Once established, an adjusted rate of interest

13  remains in effect until further adjusted under subsection (2).

14         (6)  The interest rate determined for the 6-month

15  period pursuant to this section shall apply only to taxes,

16  returns, and information reports due during the same 6-month

17  period, regardless of the interest rate that is in effect at

18  the time an audit or other taxpayer review is conducted.

19         Section 8.  Section 213.345, Florida Statutes, is

20  created to read:

21         213.345  Tolling of periods during an audit.--The

22  limitations in s. 95.091(3) and the period for filing a claim

23  for refund as required by s. 215.26(2) shall be tolled for a

24  period of 1 year if the Department of Revenue has, on or after

25  July 1, 1999, issued a notice of intent to conduct an audit or

26  investigation of the taxpayer's account within the applicable

27  period of time. The department must commence an audit within

28  120 days after it issues a notice of intent to conduct an

29  audit, unless the taxpayer requests a delay. If the taxpayer

30  does not request a delay and the department does not begin the

31  audit within 120 days after issuing the notice, the tolling

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  period shall terminate unless the taxpayer and the department

 2  enter into an agreement to extend the period pursuant to s.

 3  213.23.

 4         Section 9.  Effective January 1, 2000, section 213.255,

 5  Florida Statutes, is created to read:

 6         213.255  Interest.--Interest shall be paid on

 7  overpayments of taxes, payment of taxes not due, or taxes paid

 8  in error, subject to the following conditions:

 9         (1)  A refund application must be filed with the

10  department within the time specified by s. 215.26.

11         (2)  A refund application shall not be processed until

12  it is determined complete.  A refund application is complete

13  if it is filed on a permitted form and contains:

14         (a)  The taxpayer's name, address, identifying number,

15  and signature.

16         (b)  Sufficient information, whether on the application

17  or attachments, to permit mathematical verification of the

18  amount of the refund.

19         (c)  The amount claimed.

20         (d)  The specific grounds upon which the refund is

21  claimed.

22         (e)  The taxable years or periods involved.

23         (3)  Within 30 days after receipt of the refund

24  application, the department shall examine the application and

25  notify the applicant of any apparent errors or omissions and

26  request any additional information the department is permitted

27  by law to require.  An application shall be considered

28  complete upon receipt of all requested information and

29  correction of any error or omission for which the applicant

30  was timely notified, or when the time for such notification

31  has expired, whichever is later.

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1         (4)  Interest shall not commence until 90 days after a

 2  complete refund application has been filed and the amount of

 3  overpayment has not been refunded to the taxpayer or applied

 4  as a credit to the taxpayer's account.  If the department and

 5  the taxpayer mutually agree that an audit or verification is

 6  necessary in order to determine the taxpayer's entitlement to

 7  the refund, interest shall not commence until the audit or

 8  verification of the claim is final.

 9         (5)  If a tax is adjudicated unconstitutional and

10  refunds are ordered by the court, interest shall not commence

11  on complete applications until 90 days after the adjudication

12  becomes final and unappealable or 90 days after a complete

13  application has been filed, whichever is later.

14         (6)  Interest shall be paid until a date determined by

15  the department which shall be no more than 7 days prior to the

16  date of the issuance of the refund warrant by the Comptroller.

17         (7)  If the department intends to pay a refund claim

18  prior to completion of an audit, the department may condition

19  its payment of the refund claim upon the person filing a cash

20  bond or surety bond in the amount of the refund claimed or

21  making such other security arrangements satisfactory to

22  protect the state's interests.  The department may impose this

23  condition only when it has reasonable cause to believe that it

24  could not recover the amount of any refund paid in error from

25  the person claiming the refund.  The cash or surety bond shall

26  be endorsed by a surety company authorized to do business in

27  this state and shall be conditioned upon payment in full of

28  the amount of any refund paid in error for any reason.  The

29  department shall provide a written notice of its determination

30  that a cash or surety bond is required as a condition of

31  payment prior to audit, in which event interest shall not

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  commence until the person filing the claim satisfies this

 2  requirement.  Such bond shall remain in place while the

 3  department retains a right pursuant to s. 95.091(3) to audit

 4  the refund claim.  Upon completion of an audit of the claim,

 5  the department shall agree to a reduction in the bond amount

 6  equal to the portion of the refund claim approved by the

 7  department.

 8         (8)  Nothing in this section is intended to alter the

 9  department's right to audit or verify refund claims either

10  before or after they are paid.

11         (9)  In the event that the department pays a refund

12  claim that is later determined to have been paid in error, the

13  person to whom the refund was paid shall be assessed interest

14  on the amount of the erroneous refund payment, commencing with

15  the date of the erroneous payment and continuing until the

16  erroneous payment amount is repaid to the department.  If the

17  department determines that the erroneous refund claim was not

18  due to reasonable cause, there shall be added a penalty in the

19  amount of 10 percent of the erroneously refunded tax.  If the

20  department determines that the erroneous refund claim was due

21  to fraud, there shall be added a penalty in the amount of 100

22  percent of the erroneously refunded tax.

23         (10)  The provisions of this section shall apply with

24  regard to refund claims filed on or after January 1, 2000, and

25  beginning July 1, 2000, shall apply with regard to any then

26  pending refund claims that were filed with the department

27  prior to January 1, 2000.

28         (11)  The department is authorized to adopt such rules,

29  not inconsistent with the provisions of this section, as are

30  necessary for the implemention of this section including, but

31  not limited to, rules establishing the information necessary

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  for a complete refund application, the procedures for denying

 2  an incomplete application, and the standards and guidelines to

 3  be applied in determining when to require a bond under the

 4  provisions of subsection (7).

 5         (12)  The rate of interest shall be the adjusted rate

 6  established pursuant to s. 213.235, except that the annual

 7  rate of interest shall never be greater than 11 percent.  This

 8  annual rate of interest shall be applied to all refunds of

 9  taxes administered by the department except for corporate

10  income taxes and emergency excise taxes governed by ss.

11  220.721 and 220.723.

12         Section 10.  Subsection (2) of section 215.26, Florida

13  Statutes, is amended to read:

14         215.26  Repayment of funds paid into State Treasury

15  through error.--

16         (2)  Application for refunds as provided by this

17  section must be filed with the Comptroller, except as

18  otherwise provided in this subsection, within 3 years after

19  the right to the refund has accrued or else the right is

20  barred. Except as provided in chapter 198 and s. 220.23, an

21  application for a refund of a tax enumerated in s. 72.011,

22  which tax was paid after September 30, 1994, and before July

23  1, 1999, must be filed with the Comptroller within 5 years

24  after the date the tax is paid, and within 3 years after the

25  date the tax was paid for taxes paid on or after July 1, 1999.

26  The Comptroller may delegate the authority to accept an

27  application for refund to any state agency, or the judicial

28  branch, vested by law with the responsibility for the

29  collection of any tax, license, or account due. The

30  application for refund must be on a form approved by the

31  Comptroller and must be supplemented with additional proof the

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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  Comptroller deems necessary to establish the claim; provided,

 2  the claim is not otherwise barred under the laws of this

 3  state. Upon receipt of an application for refund, the judicial

 4  branch or the state agency to which the funds were paid shall

 5  make a determination of the amount due. If an application for

 6  refund is denied, in whole or in part, the judicial branch or

 7  such state agency shall notify the applicant stating the

 8  reasons therefor. Upon approval of an application for refund,

 9  the judicial branch or such state agency shall furnish the

10  Comptroller with a properly executed voucher authorizing

11  payment.

12         Section 11.  Effective January 1, 2000, the Department

13  of Revenue shall establish a toll-free number for the

14  verification of valid registration numbers and resale

15  certificates. The system must be adequate to guarantee a low

16  busy rate, must respond to keypad inquiries, and must provide

17  data that is updated daily.

18         Section 12.  The Department of Revenue shall establish

19  a system, effective January 1, 2000, for receiving information

20  from dealers regarding certificate numbers of those who are

21  seeking to make purchases for resale. The department must

22  provide such dealers, free of charge, with verification of

23  those numbers that are canceled or invalid.

24         Section 13.  Effective July 1, 1999, the Department of

25  Revenue shall expand its dealer education program regarding

26  the proper use of resale certificates. The expansion must

27  include, but need not be limited to, revision of the

28  registration application for clarity, development of

29  industry-specific brochures, development of a media campaign

30  to heighten awareness of resale fraud and its consequences,

31  outreach to business and professional organizations, and

                                  18
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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  creation of seminars and continuing-education programs for

 2  taxpayers and licensed professionals.

 3         Section 14.  Effective September 1, 1999, subsection

 4  (1) of section 561.501, Florida Statutes, is amended to read:

 5         561.501  Surcharge on sale of alcoholic beverages for

 6  consumption on the premises; penalty.--

 7         (1)  Notwithstanding s. 561.50 or any other provision

 8  of the Beverage Law, a surcharge of 6.67 10 cents is imposed

 9  upon each ounce of liquor and each 4 ounces of wine, a

10  surcharge of 4 6 cents is imposed on each 12 ounces of cider,

11  and a surcharge of 2.67 4 cents is imposed on each 12 ounces

12  of beer sold at retail for consumption on premises licensed by

13  the division as an alcoholic beverage vendor.

14         Section 15.  Effective September 1, 1999, paragraph (a)

15  of subsection (4) of section 561.121, Florida Statutes, is

16  amended to read:

17         561.121  Deposit of revenue.--

18         (4)  State funds collected pursuant to s. 561.501 shall

19  be paid into the State Treasury and credited to the following

20  accounts:

21         (a)  Thirteen and six-tenths percent Nine and

22  eight-tenths of the surcharge on the sale of alcoholic

23  beverages for consumption on premises shall be transferred to

24  the Children and Adolescents Substance Abuse Trust Fund, which

25  shall remain with the Department of Children and Family Health

26  and Rehabilitative Services for the purpose of funding

27  programs directed at reducing and eliminating substance abuse

28  problems among children and adolescents.

29         Section 16.  A school impact fee or an increase in a

30  school impact fee shall take effect as scheduled where the

31  ordinance was adopted prior to May 1, 1999. However, a new

                                  19
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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  impact fee or an increase to an existing school impact fee

 2  adopted by a county ordinance subsequent to May 1, 1999, shall

 3  not take effect until July 1, 2000.

 4         Section 17.

 5         (1)  Effective upon this act becoming a law, the

 6  Florida School Construction Finance Commission is created, to

 7  serve through June 30, 2000.

 8         (2)(a)  The Commission is to be composed of the

 9  following 15 members, who must be appointed within 30 days

10  after the effective date of this section:

11         1.  Six members selected by the Governor, none of whom

12  may be a member of the Legislature at the time of appointment,

13  as follows: one member of a local school board, and five

14  members at large.

15         2.  Four members selected by the President of the

16  Senate as follows: one member of the majority party and one

17  member of the minority party of the Senate, one member of a

18  local school board, and one member at large.

19         3.  Four members selected by the Speaker of the House

20  of Representatives, as follows: one member of the majority

21  party and one member of the minority party of the House of

22  Representatives, one member of a local school board, and one

23  member at large.

24         4.  The Commissioner of Education or the Commissioner's

25  designee.

26         (b)  Vacancies in the membership of the commission are

27  to be filled in the same manner as the original appointments.

28         (c)  All state agencies are directed to cooperate with

29  and assist the commission to the fullest extent possible. All

30  local governments are encouraged to assist and cooperate with

31  the commission as necessary.

                                  20
    5:47 PM   04/15/99                                   c0172c-01




                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1         (d)  The Legislative Committee on Intergovernmental

 2  Relations is authorized to employ technical support and to

 3  expend funds appropriated to the committee for carrying out

 4  the official duties of the commission.

 5         (e)  Commission members shall not receive remuneration

 6  for their services, but are entitled to be reimbursed by the

 7  Legislative Committee on Intergovernmental Relations for

 8  travel and per diem expenses in accordance with section

 9  112.061, Florida Statutes.

10         (3)(a)  The commission shall act as an advisory and

11  recommendatory body to the Governor and the Legislature.

12         (b)  The commission shall convene its initial meeting

13  within 60 days after the effective date of this section. At

14  its initial meeting, the commission shall select a chair and

15  shall adopted rules of procedure. Thereafter, the commission

16  shall convene at the call of its chair.

17         (c)  The commission shall study alternative methods of

18  funding school construction and the pros and cons of each

19  method of funding.

20         (d)  The commission shall formulate revenue policies

21  that consider such construction revenue needs, the

22  availability of alternative funding mechanisms, and other

23  accepted policy goals, including fairness and ease of

24  administration.

25         (e)  The commission shall issue a report to the

26  Governor, the President of the Senate, and The Speaker of the

27  House of Representatives by February 1, 2000, summarizing its

28  findings, stating its conclusions, and presenting its

29  recommendations.

30         Section 18.  The sum of $150,000 is appropriated to the

31  Legislative Committee on Intergovernmental Relations from the

                                  21
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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  General Revenue Fund to be used for the Florida School

 2  Construction Financing Commission.

 3         Section 19.  (1)  There is appropriated from the

 4  General Revenue Fund to the Department of Revenue in fiscal

 5  year 1999-2000, to be used in implementing the changes to the

 6  resale certificate and related provisions of this act:

 7         (2)  One and one-half full-time-equivalent positions

 8  and the sum of $211,065 to be used for salaries, benefits, and

 9  expenses; and

10         (3)  The sum of $23,455 to be used for operating

11  capital outlay.

12         Section 20.    Section 218.251, Florida Statutes, is

13  created to read:

14         218.251  Revenue sharing with consolidated

15  governments.--

16         (1)  Beginning in state fiscal year 1999-2000, an

17  additional distribution in the amount of $6.24 times the

18  population shall be annually appropriated to any consolidated

19  government, as provided by s. 3, Article VIII of the State

20  Constitution. In order to be eligible for this distribution,

21  such consolidation must have occurred prior to January 1,

22  1999. This distribution shall be subject to annual

23  appropriation.

24         (2)  As used in this section, the term "population"

25  refers to the latest official population of the consolidated

26  government determined pursuant to s. 186.901.

27         Section 21.  Except as otherwise expressly provided in

28  this act, this act shall take effect July 1, 1999.

29

30

31

                                  22
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                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1  ================ T I T L E   A M E N D M E N T ===============

 2  And the title is amended as follows:

 3         Delete everything before the enacting clause, delete

 4

 5  and insert:

 6                      A bill to be entitled

 7         An act relating to taxation; amending ss.

 8         95.091, 193.063, 212.07, 212.11, 212.18,

 9         213.053, 215.26, 561.501, 561.121, F.S.;

10         creating ss. 213.235, 213.245, 213.255,

11         213.251, F.S.; amending certain statutes of

12         limitations; reducing the period for tolling of

13         the statute of limitations; prescribing

14         circumstances for the tolling of the statute of

15         limitations as a result of administrative or

16         judicial proceedings; providing for an

17         extension for filing tangible personal property

18         tax returns; providing for the annual issuance

19         of resale certificates to active accounts;

20         prescribing the methods by which dealers are to

21         calculate their estimated tax liability;

22         increasing the minimum threshold for requiring

23         payment of estimated taxes; authorizing the

24         Department of Revenue to disclose to a dealer

25         or taxpayer whether a specified certificate is

26         active, canceled, inactive, or invalid;

27         providing for periodic adjustment of the rate

28         of interest to be charged on certain tax

29         deficiencies; providing circumstances under

30         which the Department of Revenue is to pay

31         interest to the taxpayer; specifying when

                                  23
    5:47 PM   04/15/99                                   c0172c-01




                                    CONFERENCE COMMITTEE AMENDMENT

    Bill No. CS for SB 172, 1st Eng.

    Amendment No. 1





 1         applications for refunds must be filed;

 2         directing the Department of Revenue to

 3         establish a toll-free number for the

 4         verification of valid registration numbers and

 5         resale certificates; directing the Department

 6         of Revenue to establish a system for receiving

 7         information from dealers regarding certificate

 8         numbers; directing the Department of Revenue to

 9         expand its dealer education program regarding

10         the proper use of resale certificates; reducing

11         the surcharges on liquor, wine, cider, and beer

12         sold for consumption on the premises;

13         increasing the portion of the surcharge which

14         is transferred to the Children and Adolescents

15         Substance Abuse Trust Fund; creating the

16         Florida School Construction Financing

17         Commission; providing appropriations;

18         authorizing an annual distribution to

19         consolidated governments; providing effective

20         dates.

21

22

23

24

25

26

27

28

29

30

31

                                  24
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