Florida Senate - 2011                                    SB 2124
       By the Committee on Budget
       576-03495-11                                          20112124__
    1                        A bill to be entitled                      
    2         An act relating to the Department of Revenue; amending
    3         s. 195.096, F.S.; extending from once every 2 years to
    4         once every 3 years the requirement that the department
    5         conduct an in-depth review of the assessment roll of
    6         each county; providing for a study of certain
    7         classifications constituting 5 percent or more of the
    8         total assessed value of real property on the previous
    9         assessment roll; replacing assessed value with just
   10         value of all real property that the department may
   11         combine for purposes of assessment ration studies;
   12         amending s. 212.05, F.S.; imposing a tax on the
   13         charges for the use of coin-operated amusement
   14         machines operated on the licensed premises of a pari
   15         mutuel facility located in certain cities or counties;
   16         amending s. 213.69, F.S.; exempting the department
   17         from paying charges imposed by the clerks of the court
   18         for recording tax liens; providing an effective date.
   20  Be It Enacted by the Legislature of the State of Florida:
   22         Section 1. Subsection (2) and paragraph (a) of subsection
   23  (3) of section 195.096, Florida Statutes, are amended to read:
   24         195.096 Review of assessment rolls.—
   25         (2) The department shall conduct, at least no less
   26  frequently than once every 3 2 years, an in-depth review of the
   27  assessment rolls of each county. The department need not
   28  individually study every use-class of property set forth in s.
   29  195.073, but shall at a minimum study the level of assessment in
   30  relation to just value of each classification specified in
   31  subsection (3) if the classification constitutes 5 percent or
   32  more of the total assessed value of real property in a county on
   33  the previous assessment roll. Such in-depth review may include
   34  proceedings of the value adjustment board and the audit or
   35  review of procedures used by the counties to appraise property.
   36         (a) The department shall, at least 30 days before prior to
   37  the beginning of an in-depth review in any county, notify the
   38  property appraiser in the county of the pending review. At the
   39  request of the property appraiser, the department shall consult
   40  with the property appraiser regarding the classifications and
   41  strata to be studied, in order that the review will be useful to
   42  the property appraiser in evaluating his or her procedures.
   43         (b) Every property appraiser whose upcoming roll is subject
   44  to an in-depth review shall, if requested by the department on
   45  or before January 1, deliver upon completion of the assessment
   46  roll a list of the parcel numbers of all parcels that did not
   47  appear on the assessment roll of the previous year, indicating
   48  the parcel number of the parent parcel from which each new
   49  parcel was created or “cut out.”
   50         (c) In conducting assessment ratio studies, the department
   51  shall must use all practicable steps, including stratified
   52  statistical and analytical reviews and sale-qualification
   53  studies, to maximize the representativeness or statistical
   54  reliability of samples of properties in tests of each
   55  classification, stratum, or roll made the subject of a ratio
   56  study published by it. The department shall document and retain
   57  records of the measures of representativeness of the properties
   58  studied in compliance with this section. Such documentation must
   59  include a record of findings used as the basis for the approval
   60  or disapproval of the tax roll in each county pursuant to s.
   61  193.1142. In addition, to the greatest extent practicable, the
   62  department shall study assessment roll strata by
   63  subclassifications such as value groups and market areas for
   64  each classification or stratum to be studied, to maximize the
   65  representativeness of ratio study samples. For purposes of this
   66  section, the department shall rely primarily on an assessment
   67  to-sales-ratio study in conducting assessment ratio studies in
   68  those classifications of property specified in subsection (3)
   69  for which there are adequate market sales. The department shall
   70  compute the median and the value-weighted mean for each
   71  classification or subclassification studied and for the roll as
   72  a whole.
   73         (d) In the conduct of these reviews, the department shall
   74  adhere to all standards to which the property appraisers are
   75  required to adhere.
   76         (e) The department and each property appraiser shall
   77  cooperate in the conduct of these reviews, and each shall make
   78  available to the other all matters and records bearing on the
   79  preparation and computation of the reviews. The property
   80  appraisers shall provide any and all data requested by the
   81  department in the conduct of the studies, including electronic
   82  data processing tapes. Any and all data and samples developed or
   83  obtained by the department in the conduct of the studies shall
   84  be confidential and exempt from the provisions of s. 119.07(1)
   85  until a presentation of the findings of the study is made to the
   86  property appraiser. After the presentation of the findings, the
   87  department shall provide any and all data requested by a
   88  property appraiser developed or obtained in the conduct of the
   89  studies, including tapes. Direct reimbursable costs of providing
   90  the data shall be borne by the party who requested it. Copies of
   91  existing data or records, whether maintained or required
   92  pursuant to law or rule, or data or records otherwise
   93  maintained, shall be submitted within 30 days from the date
   94  requested, in the case of written or printed information, and
   95  within 14 days from the date requested, in the case of
   96  computerized information.
   97         (f) Within 120 days following the receipt of a county
   98  assessment roll by the executive director of the department
   99  pursuant to s. 193.1142(1), or within 10 days after approval of
  100  the assessment roll, whichever is later, the department shall
  101  complete the review for that county and forward its findings,
  102  including a statement of the confidence interval for the median
  103  and such other measures as may be appropriate for each
  104  classification or subclassification studied and for the roll as
  105  a whole, employing a 95-percent level of confidence, and related
  106  statistical and analytical details to the Senate and the House
  107  of Representatives committees with oversight responsibilities
  108  for taxation, and the appropriate property appraiser. Upon
  109  releasing its findings, the department shall notify the
  110  chairperson of the appropriate county commission or the
  111  corresponding official under a consolidated charter that the
  112  department’s findings are available upon request. The department
  113  shall, within 90 days after receiving a written request from the
  114  chairperson of the appropriate county commission or the
  115  corresponding official under a consolidated charter, forward a
  116  copy of its findings, including the confidence interval for the
  117  median and such other measures of each classification or
  118  subclassification studied and for all the roll as a whole, and
  119  related statistical and analytical details, to the requesting
  120  party.
  121         (3)(a) Upon completion of review pursuant to paragraph
  122  (2)(f), the department shall publish the results of reviews
  123  conducted under this section. The results must include all
  124  statistical and analytical measures computed under this section
  125  for the real property assessment roll as a whole, the personal
  126  property assessment roll as a whole, and independently for the
  127  following real property classes whenever the classes constituted
  128  5 percent or more of the total assessed value of real property
  129  in a county on the previous tax roll:
  130         1. Residential property that consists of one primary living
  131  unit, including, but not limited to, single-family residences,
  132  condominiums, cooperatives, and mobile homes.
  133         2. Residential property that consists of two or more
  134  primary living units.
  135         3. Agricultural, high-water recharge, historic property
  136  used for commercial or certain nonprofit purposes, and other
  137  use-valued property.
  138         4. Vacant lots.
  139         5. Nonagricultural acreage and other undeveloped parcels.
  140         6. Improved commercial and industrial property.
  141         7. Taxable institutional or governmental, utility, locally
  142  assessed railroad, oil, gas and mineral land, subsurface rights,
  143  and other real property.
  145  When one of the above classes constituted less than 5 percent of
  146  the total just assessed value of all real property in a county
  147  on the previous assessment roll, the department may combine it
  148  with one or more other classes of real property for purposes of
  149  assessment ratio studies or use the weighted average of the
  150  other classes for purposes of calculating the level of
  151  assessment for all real property in a county. The department
  152  shall also publish such results for any subclassifications of
  153  the classes or assessment rolls it may have chosen to study.
  154         Section 2. Paragraph (h) of subsection (1) of section
  155  212.05, Florida Statutes, is amended to read:
  156         212.05 Sales, storage, use tax.—It is hereby declared to be
  157  the legislative intent that every person is exercising a taxable
  158  privilege who engages in the business of selling tangible
  159  personal property at retail in this state, including the
  160  business of making mail order sales, or who rents or furnishes
  161  any of the things or services taxable under this chapter, or who
  162  stores for use or consumption in this state any item or article
  163  of tangible personal property as defined herein and who leases
  164  or rents such property within the state.
  165         (1) For the exercise of such privilege, a tax is levied on
  166  each taxable transaction or incident, which tax is due and
  167  payable as follows:
  168         (h)1.a.Except as provided in subparagraph b., a tax is
  169  imposed at the rate of 4 percent on the charges for the use of
  170  coin-operated amusement machines. The tax shall be calculated by
  171  dividing the gross receipts from such charges for the applicable
  172  reporting period by a divisor, determined as provided in this
  173  subparagraph, to compute gross taxable sales, and then
  174  subtracting gross taxable sales from gross receipts to arrive at
  175  the amount of tax due. For counties that do not impose a
  176  discretionary sales surtax, the divisor is equal to 1.04; for
  177  counties that impose a 0.5 percent discretionary sales surtax,
  178  the divisor is equal to 1.045; for counties that impose a 1
  179  percent discretionary sales surtax, the divisor is equal to
  180  1.050; and for counties that impose a 2 percent sales surtax,
  181  the divisor is equal to 1.060. If a county imposes a
  182  discretionary sales surtax that is not listed in this
  183  subparagraph, the department shall make the applicable divisor
  184  available in an electronic format or otherwise. Additional
  185  divisors shall bear the same mathematical relationship to the
  186  next higher and next lower divisors as the new surtax rate bears
  187  to the next higher and next lower surtax rates for which
  188  divisors have been established. When a machine is activated by a
  189  slug, token, coupon, or any similar device which has been
  190  purchased, the tax is on the price paid by the user of the
  191  device for such device.
  192         b. A tax is imposed at the rate of 1 percent on the charges
  193  for the use of coin-operated amusement machines operated on the
  194  licensed premises of a pari-mutuel facility located in a city or
  195  county that chooses to license the use of such machines and
  196  imposes an additional licensing fee or other fees on the
  197  operator or the machines located at pari-mutuel facilities
  198  within the jurisdiction of the county or city. The tax shall be
  199  calculated by dividing the gross receipts from such charges for
  200  the applicable reporting period by a divisor, determined as
  201  provided in this sub-subparagraph, to compute gross taxable
  202  sales, and then subtracting gross taxable sales from gross
  203  receipts to arrive at the amount of tax due. For this sub
  204  subparagraph, the divisor is equal to 1.01.
  205         2. As used in this paragraph, the term “operator” means any
  206  person who possesses a coin-operated amusement machine for the
  207  purpose of generating sales through that machine and who is
  208  responsible for removing the receipts from the machine.
  209         a. If the owner of the machine is also the operator of it,
  210  he or she shall be liable for payment of the tax without any
  211  deduction for rent or a license fee paid to a location owner for
  212  the use of any real property on which the machine is located.
  213         b. If the owner or lessee of the machine is also its
  214  operator, he or she shall be liable for payment of the tax on
  215  the purchase or lease of the machine, as well as the tax on
  216  sales generated through the machine.
  217         c. If the proprietor of the business where the machine is
  218  located does not own the machine, he or she shall be deemed to
  219  be the lessee and operator of the machine and is responsible for
  220  the payment of the tax on sales, unless such responsibility is
  221  otherwise provided for in a written agreement between him or her
  222  and the machine owner.
  223         3.a. An operator of a coin-operated amusement machine may
  224  not operate or cause to be operated in this state any such
  225  machine until the operator has registered with the department
  226  and has conspicuously displayed an identifying certificate
  227  issued by the department. The identifying certificate shall be
  228  issued by the department upon application from the operator. The
  229  identifying certificate shall include a unique number, and the
  230  certificate shall be permanently marked with the operator’s
  231  name, the operator’s sales tax number, and the maximum number of
  232  machines to be operated under the certificate. An identifying
  233  certificate shall not be transferred from one operator to
  234  another. The identifying certificate must be conspicuously
  235  displayed on the premises where the coin-operated amusement
  236  machines are being operated.
  237         b. The operator of the machine must obtain an identifying
  238  certificate before the machine is first operated in the state
  239  and by July 1 of each year thereafter. The annual fee for each
  240  certificate shall be based on the number of machines identified
  241  on the application times $30 and is due and payable upon
  242  application for the identifying device. The application shall
  243  contain the operator’s name, sales tax number, business address
  244  where the machines are being operated, and the number of
  245  machines in operation at that place of business by the operator.
  246  No operator may operate more machines than are listed on the
  247  certificate. A new certificate is required if more machines are
  248  being operated at that location than are listed on the
  249  certificate. The fee for the new certificate shall be based on
  250  the number of additional machines identified on the application
  251  form times $30.
  252         c. A penalty of $250 per machine is imposed on the operator
  253  for failing to properly obtain and display the required
  254  identifying certificate. A penalty of $250 is imposed on the
  255  lessee of any machine placed in a place of business without a
  256  proper current identifying certificate. Such penalties shall
  257  apply in addition to all other applicable taxes, interest, and
  258  penalties.
  259         d. Operators of coin-operated amusement machines must
  260  obtain a separate sales and use tax certificate of registration
  261  for each county in which such machines are located. One sales
  262  and use tax certificate of registration is sufficient for all of
  263  the operator’s machines within a single county.
  264         4. The provisions of this paragraph do not apply to coin
  265  operated amusement machines owned and operated by churches or
  266  synagogues.
  267         5. In addition to any other penalties imposed by this
  268  chapter, a person who knowingly and willfully violates any
  269  provision of this paragraph commits a misdemeanor of the second
  270  degree, punishable as provided in s. 775.082 or s. 775.083.
  271         6. The department may adopt rules necessary to administer
  272  the provisions of this paragraph.
  273         Section 3. Section 213.69, Florida Statutes, is amended to
  274  read:
  275         213.69 Authority to issue warrants.—
  276         (1) Upon a final determination of unpaid taxes, interest,
  277  or penalties due under the revenue laws of this state, the
  278  department may issue warrants for those taxes listed in s.
  279  213.05 or placed under the control of the department by law.
  280  Such warrants may direct:
  281         (a)(1) The sheriff of any county within the state to levy
  282  upon and sell the goods of such person which are found within
  283  the sheriff’s jurisdiction for the payment of the amount of the
  284  delinquency, plus the penalties, interest, and cost of executing
  285  the warrant and conducting the sale, and to return the warrant
  286  and the money collected to the department. However, any surplus
  287  resulting from the sale after the costs, penalties, and
  288  delinquent taxes have been accounted for must be returned to the
  289  person in default; or
  290         (b)(2) A deputy, agent, or employee of the department or of
  291  the Department of Law Enforcement, after receiving written
  292  designation by the executive director, to execute that warrant
  293  in the same manner as a sheriff.
  294         (2) The Department of Revenue is not required to pay any
  295  charge imposed by s. 28.24 in connection with recording any
  296  warrant, lien, or notice of lien issued by the department
  297  pertaining to any tax enumerated in s. 72.011, s. 213.05, or
  298  chapter 443, or any modification, amendment, satisfaction, or
  299  cancellation thereof.
  300         Section 4. This act shall take effect July 1, 2011.