Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 2044
                                Barcode 786280                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Budget Subcommittee on Finance and Tax
       (Bogdanoff) recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete lines 113 - 151
    4  and insert:
    5         Section 3. Effective upon this act becoming a law, section
    6  212.131, Florida Statutes, is created to read:
    7         212.131 Information reports required for sales of alcoholic
    8  beverages and tobacco products.—
    9         (1)(a) For the sole purpose of enforcing the collection of
   10  the tax levied by this chapter on retail sales, the department
   11  shall require every seller of alcoholic beverages or tobacco
   12  products to file an information report of any sales of those
   13  products to any retailer in this state.
   14         (b) As used in this section, the term:
   15         1. “Seller” means any manufacturer, wholesaler, or
   16  distributor of alcoholic beverages or tobacco products who sells
   17  to a retailer in this state.
   18         2. “Retailer” means a person engaged in the business of
   19  making sales at retail and who holds a license pursuant to
   20  chapters 561 through 565 or a permit pursuant to chapters 210
   21  and 569.
   22         (2)(a) The information report must be filed electronically
   23  by using the department’s e-filing website or secure FTP or EDI
   24  files with the department’s e-filing provider. The information
   25  report must contain:
   26         1. The seller’s name;
   27         2. The seller’s beverage license or tobacco permit number;
   28         3. The retailer’s name;
   29         4. The retailer’s beverage license or tobacco permit
   30  number;
   31         5. The retailer’s address, including street address,
   32  municipality, state, and five-digit ZIP code;
   33         6. The general item type, such as cigarettes, cigars,
   34  tobacco, beer, wine, spirits, or any combination of those items;
   35  and
   36         7. The net monthly sales total, in dollars sold to each
   37  retailer.
   38         (b) The department may annually waive the requirement to
   39  submit the information report through an electronic data
   40  interchange due to problems arising from the seller’s computer
   41  capabilities, data system changes, or operating procedures. The
   42  annual request for a waiver must be in writing and the seller
   43  must demonstrate that such circumstances exist. A waiver under
   44  this paragraph does not operate to relieve the seller from the
   45  obligation to file an information report.
   46         (3) The information report must contain the required
   47  information for the period from July 1 through June 30. The
   48  information report is due annually on July 1 for the preceding
   49  reporting period and is delinquent if not received by the
   50  department by September 30.
   51         (4) Any seller who fails to provide the information report
   52  by September 30 is subject to a penalty of $1,000 for every
   53  month, or part thereof, the report is not provided, up to a
   54  maximum amount of $10,000. This penalty must be settled or
   55  compromised if it is determined by the department that the
   56  noncompliance is due to reasonable cause and not to willful
   57  negligence, willful neglect, or fraud.
   59  ================= T I T L E  A M E N D M E N T ================
   60         And the title is amended as follows:
   61         Delete lines 8 - 16
   62  and insert:
   63         directing the Department of Revenue to require that
   64         sellers of alcoholic beverages or tobacco products
   65         file information reports of sales of those products to
   66         retailers in the state; defining terms; requiring that
   67         the report be filed electronically; providing for the
   68         content of each report; providing for certain
   69         exceptions to the electronic filing requirement;
   70         specifying the period for reporting information;
   71         providing a penalty for failure of a seller to provide
   72         the information report when due; amending s. 212.14,
   73         F.S.; authorizing the