House Bill 4413

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    Florida House of Representatives - 1998                HB 4413

        By the Committee on Finance & Taxation and Representative
    Starks





  1                      A bill to be entitled

  2         An act relating to administration of revenue

  3         laws; amending s. 68.082, F.S.; providing that

  4         the Florida False Claims Act does not apply to

  5         returns, claims, records, or statements

  6         relating to any tax administered by the

  7         Department of Revenue; amending s. 192.001,

  8         F.S.; restricting applicability of the

  9         definition of "computer software" for purposes

10         of imposing ad valorem taxes; amending s.

11         199.052, F.S.; requiring banks and financial

12         organizations filing annual intangible personal

13         property tax returns for their customers to

14         file information using machine-sensible media;

15         amending s. 212.0515, F.S.; eliminating the

16         requirement that persons selling food or

17         beverages to operators for resale through

18         vending machines report to the department

19         quarterly; amending s. 212.054, F.S.; removing

20         provisions which specify when a dealer outside

21         a county which adopts or revises a

22         discretionary sales surtax who makes sales

23         within that county must begin to collect the

24         surtax; prescribing the effective date of an

25         increase or decrease in the rate of any

26         discretionary sales surtax and revising the

27         termination date; providing requirements with

28         respect to notice to the department by a county

29         or school board imposing, terminating,

30         revising, or proposing to impose, terminate, or

31         revise, a surtax, and specifying effect of

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  1         failure to provide notice; amending s. 212.055,

  2         F.S.; removing provisions which allow a

  3         nonuniform effective date for the local

  4         government infrastructure surtax, small county

  5         surtax, indigent care surtax, small county

  6         indigent care surtax, and school capital outlay

  7         surtax; amending s. 125.2801, F.S.; correcting

  8         a reference; amending ss. 212.097 and 212.098,

  9         F.S.; redefining "new business" for purposes of

10         the urban high-crime area job tax credit and

11         the rural job tax credit; amending s. 212.11,

12         F.S.; providing requirements relating to sales

13         tax returns filed through electronic data

14         interchange; amending s. 212.12, F.S.; revising

15         provisions relating to the dealer's credit for

16         collecting sales tax; specifying that the

17         credit is also for the filing of timely

18         returns; authorizing the department to deny,

19         rather than reduce, the credit if an incomplete

20         return is filed; revising the definition of

21         "incomplete return"; amending s. 212.17, F.S.;

22         providing that the department shall prescribe

23         the format for filing returns through

24         electronic data interchange and specifying that

25         failure to use the format does not relieve a

26         dealer from the payment of tax; amending s.

27         213.755, F.S.; defining "payment" and "return"

28         for purposes of revenue laws administered by

29         the department; amending s. 213.053, F.S.,

30         relating to confidentiality of information

31         obtained by the department and sharing of such

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  1         information; revising provisions relating to

  2         applicability of said section; amending s.

  3         213.0535, F.S.; revising provisions relating to

  4         frequency of exchange of information by certain

  5         participants in the Registration Information

  6         Sharing and Exchange Program; amending s.

  7         213.21, F.S.; revising provisions that

  8         authorize the department to delegate to the

  9         executive director authority to approve a

10         settlement or compromise of tax liability, to

11         increase the limit on the amount of tax

12         reduction with respect to which such delegation

13         may be made; specifying a time period for which

14         the department may settle and compromise tax

15         and interest due when a taxpayer voluntarily

16         self-discloses a tax liability and authorizing

17         further settlement and compromise under certain

18         circumstances; amending s. 213.28, F.S.;

19         revising qualifications of certified public

20         accountants contracting with the department to

21         perform audits; amending s. 213.67, F.S.;

22         providing that a person who receives a notice

23         to withhold with respect to property of a

24         delinquent taxpayer and who disposes of such

25         property during the effective period of the

26         notice is liable for the taxpayer's

27         indebtedness under certain circumstances;

28         providing that such notice remains in effect

29         while a taxpayer's contest of an intended levy

30         is pending; providing that a financial

31         institution receiving such notice has a right

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  1         of setoff for certain debit card transactions;

  2         requiring persons who receive such notice to

  3         notify the department of assets of the

  4         delinquent taxpayer subsequently coming into

  5         their possession and prohibiting disposal of

  6         such assets; specifying that a notice of levy

  7         to such persons be by registered mail;

  8         authorizing the department to bring an action

  9         to compel compliance with notices issued under

10         said section; amending s. 220.03, F.S.;

11         updating references to the Internal Revenue

12         Code for corporate income tax purposes;

13         providing retroactive application; providing

14         effective dates.

15

16  Be It Enacted by the Legislature of the State of Florida:

17

18         Section 1.  Subsection (4) is added to section 68.082,

19  Florida Statutes, to read:

20         68.082  False claims against the state; definitions;

21  liability.--

22         (4)  This section does not apply to returns, claims,

23  records, or statements made in connection with any tax

24  administered by the Department of Revenue.

25         Section 2.  Effective upon this act becoming a law,

26  subsection (19) of section 192.001, Florida Statutes, is

27  amended to read:

28         192.001  Definitions.--All definitions set out in

29  chapters 1 and 200 that are applicable to this part are

30  included herein.  In addition, the following definitions shall

31  apply in the imposition of ad valorem taxes:

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  1         (19)  "Computer software" means any information,

  2  program, or routine, or any set of one or more programs,

  3  routines, or collections of information used or intended for

  4  use to convey information or to cause one or more computers or

  5  pieces of computer-related peripheral equipment, or any

  6  combination thereof, to perform a task or set of tasks.

  7  Without limiting the generality of the definition provided in

  8  this subsection, the term includes operating and applications

  9  programs and all related documentation. Computer software does

10  not include embedded software that resides permanently in the

11  internal memory of a computer or computer-related peripheral

12  equipment and that is not removable without terminating the

13  operation of the computer or equipment. Computer software

14  constitutes personal property only to the extent of the value

15  of the unmounted or uninstalled medium on or in which the

16  information, program, or routine is stored or transmitted,

17  and, after installation or mounting by any person, computer

18  software does not increase the value of the computer or

19  computer-related peripheral equipment, or any combination

20  thereof. Notwithstanding any other provision of law, this

21  subsection applies to the 1997 and subsequent tax rolls and to

22  any assessment in an administrative or judicial action pending

23  on July 1, 1997.

24         Section 3.  Subsection (15) is added to section

25  199.052, Florida Statutes, to read:

26         199.052  Annual tax returns; payment of annual tax.--

27         (15)  All banks and financial organizations filing

28  annual intangible tax returns for their customers shall file

29  return information for taxes due January 1, 1999, and

30  thereafter using machine-sensible media. The information

31  required by this subsection must be reported by banks or

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  1  financial organizations on machine-sensible media, using

  2  specifications and instructions of the department.  A bank or

  3  financial organization that demonstrates to the satisfaction

  4  of the department that a hardship exists is not required to

  5  file intangible tax returns for its customers using

  6  machine-sensible media.  The department shall adopt rules

  7  necessary to administer this subsection.

  8         Section 4.  Subsection (5) of section 212.0515, Florida

  9  Statutes, is amended to read:

10         212.0515  Sales from vending machines; sales to vending

11  machine operators; special provisions; registration; quarterly

12  reports; penalties.--

13         (5)(a)  Any person who sells food or beverages to an

14  operator for resale through vending machines shall submit to

15  the department on or before the 20th day of the month

16  following the close of each calendar quarter a report which

17  identifies by dealer registration number each operator

18  described in paragraph (b) who has purchased such items from

19  said person and states the net dollar amount of purchases made

20  by each operator from said person. In addition, the report

21  shall also include the purchaser's name, dealer registration

22  number, and sales price for any tax-free sale for resale of

23  canned soft drinks of 25 cases or more.

24         (a)(b)  Each operator who purchases food or beverages

25  for resale in vending machines shall annually provide to the

26  dealer from whom the items are purchased a certificate on a

27  form prescribed and issued by the department. The certificate

28  must affirmatively state that the purchaser is a vending

29  machine operator.  The certificate shall initially be provided

30  upon the first transaction between the parties and by November

31  1 of each year thereafter.

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  1         (b)(c)  A penalty of $250 is imposed on any person who

  2  is required to file the quarterly report required by this

  3  subsection who fails to do so or who files false information.

  4  A penalty of $250 is imposed on any operator who fails to

  5  comply with the requirements of this subsection or who

  6  provides the dealer with false information.  Penalties accrue

  7  interest as provided for delinquent taxes under this chapter

  8  and apply in addition to all other applicable taxes, interest,

  9  and penalties.

10         (d)  The department is authorized to adopt rules

11  regarding the form in which the quarterly report required by

12  this subsection is to be submitted, which form may include

13  magnetic tape or other means of electronic transmission.

14         Section 5.  Section 212.054, Florida Statutes, is

15  amended to read:

16         212.054  Discretionary sales surtax; limitations,

17  administration, and collection.--

18         (1)  No general excise tax on sales shall be levied by

19  the governing body of any county unless specifically

20  authorized in s. 212.055. Any general excise tax on sales

21  authorized pursuant to said section shall be administered and

22  collected exclusively as provided in this section.

23         (2)(a)  The tax imposed by the governing body of any

24  county authorized to so levy pursuant to s. 212.055 shall be a

25  discretionary surtax on all transactions occurring in the

26  county which transactions are subject to the state tax imposed

27  on sales, use, services, rentals, admissions, and other

28  transactions by this chapter.  The surtax, if levied, shall be

29  computed as the applicable rate or rates authorized pursuant

30  to s. 212.055 times the amount of taxable sales and taxable

31  purchases representing such transactions.  If the surtax is

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  1  levied on the sale of an item of tangible personal property or

  2  on the sale of a service, the surtax shall be computed by

  3  multiplying the rate imposed by the county within which the

  4  sale occurs by the amount of the taxable sale. The sale of an

  5  item of tangible personal property or the sale of a service is

  6  not subject to the surtax if the property, the service, or the

  7  tangible personal property representing the service is

  8  delivered within a county that does not impose a discretionary

  9  sales surtax.

10         (b)  However:

11         1.  The tax on any sales amount above $5,000 on any

12  item of tangible personal property and on long-distance

13  telephone service shall not be subject to the surtax.  For

14  purposes of administering the $5,000 limitation on an item of

15  tangible personal property, if two or more taxable items of

16  tangible personal property are sold to the same purchaser at

17  the same time and, under generally accepted business practice

18  or industry standards or usage, are normally sold in bulk or

19  are items that, when assembled, comprise a working unit or

20  part of a working unit, such items must be considered a single

21  item for purposes of the $5,000 limitation when supported by a

22  charge ticket, sales slip, invoice, or other tangible evidence

23  of a single sale or rental. The limitation provided in this

24  subparagraph does not apply to the sale of any other service.

25         2.  In the case of utility, telecommunication, or

26  television system program services billed on or after the

27  effective date of any such surtax, the entire amount of the

28  tax for utility, telecommunication, or television system

29  program services shall be subject to the surtax.  In the case

30  of utility, telecommunication, or television system program

31  services billed after the last day the surtax is in effect,

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  1  the entire amount of the tax on said items shall not be

  2  subject to the surtax.

  3         3.  In the case of written contracts which are signed

  4  prior to the effective date of any such surtax for the

  5  construction of improvements to real property or for

  6  remodeling of existing structures, the surtax shall be paid by

  7  the contractor responsible for the performance of the

  8  contract.  However, the contractor may apply for one refund of

  9  any such surtax paid on materials necessary for the completion

10  of the contract.  Any application for refund shall be made no

11  later than 15 months following initial imposition of the

12  surtax in that county.  The application for refund shall be in

13  the manner prescribed by the department by rule.  A complete

14  application shall include proof of the written contract and of

15  payment of the surtax.  The application shall contain a sworn

16  statement, signed by the applicant or its representative,

17  attesting to the validity of the application.  The department

18  shall, within 30 days after approval of a complete

19  application, certify to the county information necessary for

20  issuance of a refund to the applicant. Counties are hereby

21  authorized to issue refunds for this purpose and shall set

22  aside from the proceeds of the surtax a sum sufficient to pay

23  any refund lawfully due.  Any person who fraudulently obtains

24  or attempts to obtain a refund pursuant to this subparagraph,

25  in addition to being liable for repayment of any refund

26  fraudulently obtained plus a mandatory penalty of 100 percent

27  of the refund, is guilty of a felony of the third degree,

28  punishable as provided in s. 775.082, s. 775.083, or s.

29  775.084.

30

31

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  1         (3)  For the purpose of this section, a transaction

  2  shall be deemed to have occurred in a county imposing the

  3  surtax when:

  4         (a)1.  The sale includes an item of tangible personal

  5  property, a service, or tangible personal property

  6  representing a service, and the item of tangible personal

  7  property, the service, or the tangible personal property

  8  representing the service is delivered within the county.  If

  9  there is no reasonable evidence of delivery of a service, the

10  sale of a service is deemed to occur in the county in which

11  the purchaser accepts the bill of sale.

12         2.  However, a dealer selling tangible personal

13  property, or delivering a service or tangible personal

14  property representing a service, into a county which, before

15  November 9 of any year, adopts or revises any surtax

16  authorized in s. 212.055, from outside such a county, is not

17  required to collect the surtax at the new or revised rate on

18  such transaction until February 1 of the year following the

19  year of the adoption or revision of the surtax. However, if

20  the surtax is adopted or revised between November 9 and

21  December 31 of any year, such dealer is not required to

22  collect such surtax at the new or revised rate until February

23  1 of the year after the subsequent year.  The department shall

24  notify all dealers of all surtax rates in effect on November 9

25  no later than February 1 of the subsequent year.

26         2.3.  The sale of any motor vehicle or mobile home of a

27  class or type which is required to be registered in this state

28  or in any other state shall be deemed to have occurred only in

29  the county identified as the residence address of the

30  purchaser on the registration or title document for such

31  property.

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  1         (b)  The event for which an admission is charged is

  2  located in the county.

  3         (c)  The consumer of utility or television system

  4  program services is located in the county, or the

  5  telecommunication services are provided to a location within

  6  the county.

  7         (d)1.  The user of any aircraft or boat of a class or

  8  type which is required to be registered, licensed, titled, or

  9  documented in this state or by the United States Government

10  imported into the county for use, consumption, distribution,

11  or storage to be used or consumed in the county is located in

12  the county.

13         2.  However, it shall be presumed that such items used

14  outside the county for 6 months or longer before being

15  imported into the county were not purchased for use in the

16  county, except as provided in s. 212.06(8)(b).

17         3.  This paragraph does not apply to the use or

18  consumption of items upon which a like tax of equal or greater

19  amount has been lawfully imposed and paid outside the county.

20         (e)  The purchaser of any motor vehicle or mobile home

21  of a class or type which is required to be registered in this

22  state is a resident of the taxing county as determined by the

23  address appearing on or to be reflected on the registration

24  document for such property.

25         (f)1.  Any motor vehicle or mobile home of a class or

26  type which is required to be registered in this state is

27  imported from another state into the taxing county by a user

28  residing therein for the purpose of use, consumption,

29  distribution, or storage in the taxing county.

30         2.  However, it shall be presumed that such items used

31  outside the taxing county for 6 months or longer before being

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  1  imported into the county were not purchased for use in the

  2  county.

  3         (g)  The real property which is leased or rented is

  4  located in the county.

  5         (h)  The transient rental transaction occurs in the

  6  county.

  7         (i)  The delivery of any aircraft or boat of a class or

  8  type which is required to be registered, licensed, titled, or

  9  documented in this state or by the United States Government is

10  to a location in the county. However, this paragraph does not

11  apply to the use or consumption of items upon which a like tax

12  of equal or greater amount has been lawfully imposed and paid

13  outside the county.

14         (j)  The dealer owing a use tax on purchases or leases

15  is located in the county.

16         (k)  The delivery of tangible personal property other

17  than that described in paragraph (d), paragraph (e), or

18  paragraph (f) is made to a location outside the county, but

19  the property is brought into the county within 6 months after

20  delivery, in which event, the owner must pay the surtax as a

21  use tax.

22         (l)  The coin-operated amusement or vending machine is

23  located in the county.

24         (m)  The florist taking the original order to sell

25  tangible personal property is located in the county,

26  notwithstanding any other provision of this section.

27         (4)(a)  The department shall administer, collect, and

28  enforce the tax authorized under s. 212.055 pursuant to the

29  same procedures used in the administration, collection, and

30  enforcement of the general state sales tax imposed under the

31  provisions of this chapter, except as provided in this

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  1  section.  The provisions of this chapter regarding interest

  2  and penalties on delinquent taxes shall apply to the surtax.

  3  Discretionary sales surtaxes shall not be included in the

  4  computation of estimated taxes pursuant to s. 212.11.

  5  Notwithstanding any other provision of law, a dealer need not

  6  separately state the amount of the surtax on the charge

  7  ticket, sales slip, invoice, or other tangible evidence of

  8  sale.  For the purposes of this section and s. 212.055, the

  9  "proceeds" of any surtax means all funds collected and

10  received by the department pursuant to a specific

11  authorization and levy under s. 212.055, including any

12  interest and penalties on delinquent surtaxes.

13         (b)  The proceeds of a discretionary sales surtax

14  collected by the selling dealer located in a county which

15  imposes the surtax shall be returned, less the cost of

16  administration, to the county where the selling dealer is

17  located. The proceeds shall be transferred to the

18  Discretionary Sales Surtax Clearing Trust Fund. A separate

19  account shall be established in such trust fund for each

20  county imposing a discretionary surtax.  The amount deducted

21  for the costs of administration shall not exceed 3 percent of

22  the total revenue generated for all counties levying a surtax

23  authorized in s. 212.055.  The amount deducted for the costs

24  of administration shall be used only for those costs which are

25  solely and directly attributable to the surtax.  The total

26  cost of administration shall be prorated among those counties

27  levying the surtax on the basis of the amount collected for a

28  particular county to the total amount collected for all

29  counties.  No later than March 1 of each year, the department

30  shall submit a written report which details the expenses and

31  amounts deducted for the costs of administration to the

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  1  President of the Senate, the Speaker of the House of

  2  Representatives, and the governing authority of each county

  3  levying a surtax.  The department shall distribute the moneys

  4  in the trust fund each month to the appropriate counties,

  5  unless otherwise provided in s. 212.055.

  6         (c)1.  Any dealer located in a county that does not

  7  impose a discretionary sales surtax but who collects the

  8  surtax due to sales of tangible personal property or services

  9  delivered outside the county shall remit monthly the proceeds

10  of the surtax to the department to be deposited into an

11  account in the Discretionary Sales Surtax Clearing Trust Fund

12  which is separate from the county surtax collection accounts.

13  The department shall distribute funds in this account using a

14  distribution factor determined for each county that levies a

15  surtax and multiplied by the amount of funds in the account

16  and available for distribution.  The distribution factor for

17  each county equals the product of:

18         a.  The county's latest official population determined

19  pursuant to s. 186.901;

20         b.  The county's rate of surtax; and

21         c.  The number of months the county has levied a surtax

22  during the most recent distribution period;

23

24  divided by the sum of all such products of the counties

25  levying the surtax during the most recent distribution period.

26         2.  The department shall compute distribution factors

27  for eligible counties once each quarter and make appropriate

28  quarterly distributions.

29         3.  A county that fails to timely provide the

30  information required by this section to the department

31  authorizes the department, by such action, to use the best

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  1  information available to it in distributing surtax revenues to

  2  the county.  If this information is unavailable to the

  3  department, the department may partially or entirely

  4  disqualify the county from receiving surtax revenues under

  5  this paragraph.  A county that fails to provide timely

  6  information waives its right to challenge the department's

  7  determination of the county's share, if any, of revenues

  8  provided under this paragraph.

  9         (5)  No discretionary sales surtax or increase or

10  decrease in the rate of any discretionary sales surtax shall

11  take effect on a date other than January 1.  No discretionary

12  sales surtax shall terminate on a day other than December 31

13  the last day of a calendar quarter.

14         (6)  The governing body of any county levying a

15  discretionary sales surtax shall enact an ordinance levying

16  the surtax in accordance with the procedures described in s.

17  125.66(2) and shall notify the department within 10 days after

18  adoption of the ordinance.  The notice shall include the time

19  period during which the surtax will be in effect, the rate, a

20  copy of the ordinance, and such other information as the

21  department may prescribe by rule. Notification and final

22  adoption of the surtax shall occur no later than 45 days prior

23  to initial imposition of the surtax.

24         (7)(a)  The governing body of any county levying a

25  discretionary sales surtax or the school board of any county

26  levying the school capital outlay surtax authorized by s.

27  212.055(7) shall notify the department within 10 days after

28  final adoption by ordinance or referendum of an imposition,

29  termination, or rate change of the surtax, but no later than

30  November 16 prior to the effective date of the surtax.  The

31  notice must specify the time period during which the surtax

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  1  will be in effect and the rate and must include a copy of the

  2  ordinance and such other information as the department

  3  requires by rule.  Failure to timely provide such notification

  4  to the department shall result in the delay of the effective

  5  date of the surtax for a period of 1 year.

  6         (b)  In addition to the notification required by

  7  paragraph (a), the governing body of any county proposing to

  8  levy a discretionary sales surtax or the school board of any

  9  county proposing to levy the school capital outlay surtax

10  authorized by s. 212.055(7) shall notify the department by

11  October 1 if the referendum or consideration of the ordinance

12  that would result in imposition, termination, or rate change

13  of the surtax is scheduled to occur on or after October 1 of

14  that year.  Failure to timely provide such notification to the

15  department shall result in the delay of the effective date of

16  the surtax for a period of 1 year.

17         (8)(7)  With respect to any motor vehicle or mobile

18  home of a class or type which is required to be registered in

19  this state, the tax due on a transaction occurring in the

20  taxing county as herein provided shall be collected from the

21  purchaser or user incident to the titling and registration of

22  such property, irrespective of whether such titling or

23  registration occurs in the taxing county.

24         Section 6.  Section 212.055, Florida Statutes, as

25  amended by chapter 97-384, Laws of Florida, is amended to

26  read:

27         212.055  Discretionary sales surtaxes; legislative

28  intent; authorization and use of proceeds.--It is the

29  legislative intent that any authorization for imposition of a

30  discretionary sales surtax shall be published in the Florida

31  Statutes as a subsection of this section, irrespective of the

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  1  duration of the levy.  Each enactment shall specify the types

  2  of counties authorized to levy; the rate or rates which may be

  3  imposed; the maximum length of time the surtax may be imposed,

  4  if any; the procedure which must be followed to secure voter

  5  approval, if required; the purpose for which the proceeds may

  6  be expended; and such other requirements as the Legislature

  7  may provide.  Taxable transactions and administrative

  8  procedures shall be as provided in s. 212.054.

  9         (1)  CHARTER COUNTY TRANSIT SYSTEM SURTAX.--

10         (a)  Each charter county which adopted a charter prior

11  to June 1, 1976, and each county the government of which is

12  consolidated with that of one or more municipalities, may levy

13  a discretionary sales surtax, subject to approval by a

14  majority vote of the electorate of the county or by a charter

15  amendment approved by a majority vote of the electorate of the

16  county.

17         (b)  The rate shall be up to 1 percent.

18         (c)  The proposal to adopt a discretionary sales surtax

19  as provided in this subsection and to create a trust fund

20  within the county accounts shall be placed on the ballot in

21  accordance with law at a time to be set at the discretion of

22  the governing body.

23         (d)  Proceeds from the surtax shall be:

24         1.  Deposited by the county in the trust fund and shall

25  be used only for the purposes of development, construction,

26  equipment, maintenance, operation, supportive services,

27  including a countywide bus system, and related costs of a

28  fixed guideway rapid transit system;

29         2.  Remitted by the governing body of the county to an

30  expressway or transportation authority created by law to be

31  used, at the discretion of such authority, for the

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  1  development, construction, operation, or maintenance of roads

  2  or bridges in the county, for the operation and maintenance of

  3  a bus system, or for the payment of principal and interest on

  4  existing bonds issued for the construction of such roads or

  5  bridges, and, upon approval by the county commission, such

  6  proceeds may be pledged for bonds issued to refinance existing

  7  bonds or new bonds issued for the construction of such roads

  8  or bridges; or

  9         3.  For each county, as defined in s. 125.011(1), used

10  for the development, construction, operation, or maintenance

11  of roads and bridges in the county; for the expansion,

12  operation, and maintenance of an existing bus system; or for

13  the payment of principal and interest on existing bonds issued

14  for the construction of fixed guideway rapid transit systems,

15  roads, or bridges; and such proceeds may be pledged by the

16  governing body of the county for bonds issued to refinance

17  existing bonds or new bonds issued for the construction of

18  such fixed guideway rapid transit systems, roads, or bridges.

19         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

20         (a)1.  The governing authority in each county may levy

21  a discretionary sales surtax of 0.5 percent or 1 percent.  The

22  levy of the surtax shall be pursuant to ordinance enacted by a

23  majority of the members of the county governing authority and

24  approved by a majority of the electors of the county voting in

25  a referendum on the surtax.  If the governing bodies of the

26  municipalities representing a majority of the county's

27  population adopt uniform resolutions establishing the rate of

28  the surtax and calling for a referendum on the surtax, the

29  levy of the surtax shall be placed on the ballot and shall

30  take effect if approved by a majority of the electors of the

31  county voting in the referendum on the surtax.

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  1         2.  If the surtax was levied pursuant to a referendum

  2  held before July 1, 1993, the surtax may not be levied beyond

  3  the time established in the ordinance, or, if the ordinance

  4  did not limit the period of the levy, the surtax may not be

  5  levied for more than 15 years. The levy of such surtax may be

  6  extended only by approval of a majority of the electors of the

  7  county voting in a referendum on the surtax.

  8         (b)  A statement which includes a brief general

  9  description of the projects to be funded by the surtax and

10  which conforms to the requirements of s. 101.161 shall be

11  placed on the ballot by the governing authority of any county

12  which enacts an ordinance calling for a referendum on the levy

13  of the surtax or in which the governing bodies of the

14  municipalities representing a majority of the county's

15  population adopt uniform resolutions calling for a referendum

16  on the surtax.  The following question shall be placed on the

17  ballot:

18

19        ....FOR the               ....-cent sales tax

20        ....AGAINST the           ....-cent sales tax

21

22         (c)  Pursuant to s. 212.054(4), the proceeds of the

23  surtax levied under this subsection shall be distributed to

24  the county and the municipalities within such county in which

25  the surtax was collected, according to:

26         1.  An interlocal agreement between the county

27  governing authority and the governing bodies of the

28  municipalities representing a majority of the county's

29  municipal population, which agreement may include a school

30  district with the consent of the county governing authority

31

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  1  and the governing bodies of the municipalities representing a

  2  majority of the county's municipal population; or

  3         2.  If there is no interlocal agreement, according to

  4  the formula provided in s. 218.62.

  5

  6  Any change in the distribution formula must take effect on the

  7  first day of any month that begins at least 60 days after

  8  written notification of that change has been made to the

  9  department.

10         (d)1.  The proceeds of the surtax authorized by this

11  subsection and any interest accrued thereto shall be expended

12  by the school district or within the county and municipalities

13  within the county, or, in the case of a negotiated joint

14  county agreement, within another county, to finance, plan, and

15  construct infrastructure and to acquire land for public

16  recreation or conservation or protection of natural resources

17  and to finance the closure of county-owned or municipally

18  owned solid waste landfills that are already closed or are

19  required to close by order of the Department of Environmental

20  Protection. Any use of such proceeds or interest for purposes

21  of landfill closure prior to July 1, 1993, is ratified.

22  Neither the proceeds nor any interest accrued thereto shall be

23  used for operational expenses of any infrastructure, except

24  that any county with a population of less than 50,000 that is

25  required to close a landfill by order of the Department of

26  Environmental Protection may use the proceeds or any interest

27  accrued thereto for long-term maintenance costs associated

28  with landfill closure. Counties, as defined in s. 125.011(1),

29  may, in addition, use the proceeds to retire or service

30  indebtedness incurred for bonds issued prior to July 1, 1987,

31  for infrastructure purposes.

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  1         2.  For the purposes of this paragraph,

  2  "infrastructure" means:

  3         a.  Any fixed capital expenditure or fixed capital

  4  outlay associated with the construction, reconstruction, or

  5  improvement of public facilities which have a life expectancy

  6  of 5 or more years and any land acquisition, land improvement,

  7  design, and engineering costs related thereto.

  8         b.  A fire department vehicle, an emergency medical

  9  service vehicle, a sheriff's office vehicle, a police

10  department vehicle, or any other vehicle, and such equipment

11  necessary to outfit the vehicle for its official use or

12  equipment that has a life expectancy of at least 5 years.

13         (e)  School districts, counties, and municipalities

14  receiving proceeds under the provisions of this subsection may

15  pledge such proceeds for the purpose of servicing new bond

16  indebtedness incurred pursuant to law. Local governments may

17  use the services of the Division of Bond Finance of the State

18  Board of Administration pursuant to the State Bond Act to

19  issue any bonds through the provisions of this subsection.  In

20  no case may a jurisdiction issue bonds pursuant to this

21  subsection more frequently than once per year. Counties and

22  municipalities may join together for the issuance of bonds

23  authorized by this subsection.

24         (f)  Counties and municipalities shall not use the

25  surtax proceeds to supplant or replace user fees or to reduce

26  ad valorem taxes existing prior to the levy of the surtax

27  authorized by this subsection.

28         (g)  Notwithstanding s. 212.054(5), the surtax must

29  take effect on the first day of a month, as fixed by the

30  ordinance adopted pursuant to paragraph (a), and may not take

31

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  1  effect until at least 60 days after the date that the

  2  referendum approving the levy is held.

  3         (g)(h)1.  Notwithstanding paragraph (d), a county that

  4  has a population of 50,000 or less on April 1, 1992, or any

  5  county designated as an area of critical state concern on the

  6  effective date of this act, and that imposed the surtax before

  7  July 1, 1992, may use the proceeds and interest of the surtax

  8  for any public purpose if:

  9         a.  The debt service obligations for any year are met;

10         b.  The county's comprehensive plan has been determined

11  to be in compliance with part II of chapter 163; and

12         c.  The county has adopted an amendment to the surtax

13  ordinance pursuant to the procedure provided in s. 125.66

14  authorizing additional uses of the surtax proceeds and

15  interest.

16         2.  A municipality located within a county that has a

17  population of 50,000 or less on April 1, 1992, or within a

18  county designated as an area of critical state concern on the

19  effective date of this act, and that imposed the surtax before

20  July 1, 1992, may not use the proceeds and interest of the

21  surtax for any purpose other than an infrastructure purpose

22  authorized in paragraph (d) unless the municipality's

23  comprehensive plan has been determined to be in compliance

24  with part II of chapter 163 and the municipality has adopted

25  an amendment to its surtax ordinance or resolution pursuant to

26  the procedure provided in s. 166.041 authorizing additional

27  uses of the surtax proceeds and interest.  Such municipality

28  may expend the surtax proceeds and interest for any public

29  purpose authorized in the amendment.

30         3.  Those counties designated as an area of critical

31  state concern which qualify to use the surtax for any public

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  1  purpose may use only up to 10 percent of the surtax proceeds

  2  for any public purpose other than for infrastructure purposes

  3  authorized by this section.

  4         (h)(i)  Notwithstanding paragraph (d), a county in

  5  which 40 percent or more of the just value of real property is

  6  exempt or immune from ad valorem taxation, and the

  7  municipalities within such a county, may use the proceeds and

  8  interest of the surtax for operation and maintenance of parks

  9  and recreation programs and facilities established with the

10  proceeds of the surtax.

11         (i)(j)  Notwithstanding any other provision of this

12  section, a county shall not levy local option sales surtaxes

13  authorized in this subsection and subsections (3), (4), (5),

14  and (6) in excess of a combined rate of 1 percent.

15         (3)  SMALL COUNTY SURTAX.--

16         (a)  The governing authority in each county that has a

17  population of 50,000 or less on April 1, 1992, may levy a

18  discretionary sales surtax of 0.5 percent or 1 percent.  The

19  levy of the surtax shall be pursuant to ordinance enacted by

20  an extraordinary vote of the members of the county governing

21  authority if the surtax revenues are expended for operating

22  purposes.  If the surtax revenues are expended for the purpose

23  of servicing bond indebtedness, the surtax shall be approved

24  by a majority of the electors of the county voting in a

25  referendum on the surtax.

26         (b)  A statement that includes a brief general

27  description of the projects to be funded by the surtax and

28  conforms to the requirements of s. 101.161 shall be placed on

29  the ballot by the governing authority of any county that

30  enacts an ordinance calling for a referendum on the levy of

31

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  1  the surtax for the purpose of servicing bond indebtedness.

  2  The following question shall be placed on the ballot:

  3

  4        ....FOR the               ....-cent sales tax

  5        ....AGAINST the           ....-cent sales tax

  6

  7         (c)  Pursuant to s. 212.054(4), the proceeds of the

  8  surtax levied under this subsection shall be distributed to

  9  the county and the municipalities within the county in which

10  the surtax was collected, according to:

11         1.  An interlocal agreement between the county

12  governing authority and the governing bodies of the

13  municipalities representing a majority of the county's

14  municipal population, which agreement may include a school

15  district with the consent of the county governing authority

16  and the governing bodies of the municipalities representing a

17  majority of the county's municipal population; or

18         2.  If there is no interlocal agreement, according to

19  the formula provided in s. 218.62.

20

21  Any change in the distribution formula shall take effect on

22  the first day of any month that begins at least 60 days after

23  written notification of that change has been made to the

24  department.

25         (d)1.  If the surtax is levied pursuant to a

26  referendum, the proceeds of the surtax and any interest

27  accrued thereto may be expended by the school district or

28  within the county and municipalities within the county, or, in

29  the case of a negotiated joint county agreement, within

30  another county, for the purpose of servicing bond indebtedness

31  to finance, plan, and construct infrastructure and to acquire

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  1  land for public recreation or conservation or protection of

  2  natural resources.  However, if the surtax is levied pursuant

  3  to an ordinance approved by an extraordinary vote of the

  4  members of the county governing authority, the proceeds and

  5  any interest accrued thereto may be used for operational

  6  expenses of any infrastructure or for any public purpose

  7  authorized in the ordinance under which the surtax is levied.

  8         2.  For the purposes of this paragraph,

  9  "infrastructure" means any fixed capital expenditure or fixed

10  capital costs associated with the construction,

11  reconstruction, or improvement of public facilities that have

12  a life expectancy of 5 or more years and any land acquisition,

13  land improvement, design, and engineering costs related

14  thereto.

15         (e)  A school district, county, or municipality that

16  receives proceeds under this subsection following a referendum

17  may pledge the proceeds for the purpose of servicing new bond

18  indebtedness incurred pursuant to law. Local governments may

19  use the services of the Division of Bond Finance pursuant to

20  the State Bond Act to issue any bonds through the provisions

21  of this subsection.  A jurisdiction may not issue bonds

22  pursuant to this subsection more frequently than once per

23  year.  A county and municipality may join together to issue

24  bonds authorized by this subsection.

25         (f)  Notwithstanding s. 212.054(5), the surtax shall

26  take effect on the first day of a month, as fixed by the

27  ordinance adopted pursuant to paragraph (a).  A surtax levied

28  pursuant to a referendum shall not take effect until at least

29  60 days after the date that the referendum approving the levy

30  is held.

31

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  1         (f)(g)  Notwithstanding any other provision of this

  2  section, a county shall not levy local option sales surtaxes

  3  authorized in this subsection and subsections (2), (4), (5),

  4  and (6) in excess of a combined rate of 1 percent.

  5         (4)  INDIGENT CARE SURTAX.--

  6         (a)  The governing body in each county the government

  7  of which is not consolidated with that of one or more

  8  municipalities, which has a population of at least 800,000

  9  residents and is not authorized to levy a surtax under

10  subsection (5) or subsection (6), may levy, pursuant to an

11  ordinance either approved by an extraordinary vote of the

12  governing body or conditioned to take effect only upon

13  approval by a majority vote of the electors of the county

14  voting in a referendum, a discretionary sales surtax at a rate

15  that may not exceed 0.5 percent.

16         (b)  If the ordinance is conditioned on a referendum, a

17  statement that includes a brief and general description of the

18  purposes to be funded by the surtax and that conforms to the

19  requirements of s. 101.161 shall be placed on the ballot by

20  the governing body of the county.  The following questions

21  shall be placed on the ballot:

22

23                     FOR THE. . . .CENTS TAX

24                   AGAINST THE. . . .CENTS TAX

25

26         (c)  Notwithstanding s. 212.054(5), the sales surtax

27  may take effect on the first day of any month, as fixed by the

28  ordinance adopted pursuant to paragraph (a), but may not take

29  effect until at least 60 days after the date of adoption of

30  the ordinance adopted pursuant to paragraph (a) or, if the

31  surtax is made subject to a referendum, at least 60 days after

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  1  the date of approval by the electors of the ordinance adopted

  2  pursuant to paragraph (a).

  3         (c)(d)  The ordinance adopted by the governing body

  4  providing for the imposition of the surtax shall set forth a

  5  plan for providing health care services to qualified

  6  residents, as defined in paragraph (d)(e).  Such plan and

  7  subsequent amendments to it shall fund a broad range of health

  8  care services for both indigent persons and the medically

  9  poor, including, but not limited to, primary care and

10  preventive care as well as hospital care.  It shall emphasize

11  a continuity of care in the most cost-effective setting,

12  taking into consideration both a high quality of care and

13  geographic access.  Where consistent with these objectives, it

14  shall include, without limitation, services rendered by

15  physicians, clinics, community hospitals, mental health

16  centers, and alternative delivery sites, as well as at least

17  one regional referral hospital where appropriate.  It shall

18  provide that agreements negotiated between the county and

19  providers will include reimbursement methodologies that take

20  into account the cost of services rendered to eligible

21  patients, recognize hospitals that render a disproportionate

22  share of indigent care, provide other incentives to promote

23  the delivery of charity care, and require cost containment

24  including, but not limited to, case management. It must also

25  provide that any hospitals that are owned and operated by

26  government entities on May 21, 1991, must, as a condition of

27  receiving funds under this subsection, afford public access

28  equal to that provided under s. 286.011 as to meetings of the

29  governing board, the subject of which is budgeting resources

30  for the rendition of charity care as that term is defined in

31  the Florida Hospital Uniform Reporting System (FHURS) manual

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  1  referenced in s. 408.07.  The plan shall also include

  2  innovative health care programs that provide cost-effective

  3  alternatives to traditional methods of service delivery and

  4  funding.

  5         (d)(e)  For the purpose of this subsection, the term

  6  "qualified resident" means residents of the authorizing county

  7  who are:

  8         1.  Qualified as indigent persons as certified by the

  9  authorizing county;

10         2.  Certified by the authorizing county as meeting the

11  definition of the medically poor, defined as persons having

12  insufficient income, resources, and assets to provide the

13  needed medical care without using resources required to meet

14  basic needs for shelter, food, clothing, and personal

15  expenses; or not being eligible for any other state or federal

16  program, or having medical needs that are not covered by any

17  such program; or having insufficient third-party insurance

18  coverage.  In all cases, the authorizing county is intended to

19  serve as the payor of last resort; or

20         3.  Participating in innovative, cost-effective

21  programs approved by the authorizing county.

22         (e)(f)  Moneys collected pursuant to this subsection

23  remain the property of the state and shall be distributed by

24  the Department of Revenue on a regular and periodic basis to

25  the clerk of the circuit court as ex officio custodian of the

26  funds of the authorizing county.  The clerk of the circuit

27  court shall:

28         1.  Maintain the moneys in an indigent health care

29  trust fund;

30         2.  Invest any funds held on deposit in the trust fund

31  pursuant to general law; and

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  1         3.  Disburse the funds, including any interest earned,

  2  to any provider of health care services, as provided in

  3  paragraphs (c)(d) and (d)(e), upon directive from the

  4  authorizing county.

  5         (f)(g)  Notwithstanding any other provision of this

  6  section, a county shall not levy local option sales surtaxes

  7  authorized in this subsection and subsections (2) and (3) in

  8  excess of a combined rate of 1 percent.

  9         (g)(h)  This subsection expires October 1, 2005.

10         (5)  COUNTY PUBLIC HOSPITAL SURTAX.--Any county as

11  defined in s. 125.011(1) may levy the surtax authorized in

12  this subsection pursuant to an ordinance either approved by

13  extraordinary vote of the county commission or conditioned to

14  take effect only upon approval by a majority vote of the

15  electors of the county voting in a referendum.  In a county as

16  defined in s. 125.011(1), for the purposes of this subsection,

17  "county public general hospital" means a general hospital as

18  defined in s. 395.002 which is owned, operated, maintained, or

19  governed by the county or its agency, authority, or public

20  health trust.

21         (a)  The rate shall be 0.5 percent.

22         (b)  If the ordinance is conditioned on a referendum,

23  the proposal to adopt the county public hospital surtax shall

24  be placed on the ballot in accordance with law at a time to be

25  set at the discretion of the governing body.  The referendum

26  question on the ballot shall include a brief general

27  description of the health care services to be funded by the

28  surtax.

29         (c)  Proceeds from the surtax shall be:

30         1.  Deposited by the county in a special fund, set

31  aside from other county funds, to be used only for the

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  1  operation, maintenance, and administration of the county

  2  public general hospital; and

  3         2.  Remitted promptly by the county to the agency,

  4  authority, or public health trust created by law which

  5  administers or operates the county public general hospital.

  6         (d)  The county shall continue to contribute each year

  7  at least 80 percent of that percentage of the total county

  8  budget appropriated for the operation, administration, and

  9  maintenance of the county public general hospital from the

10  county's general revenues in the fiscal year of the county

11  ending September 30, 1991.

12         (e)  Notwithstanding any other provision of this

13  section, a county may not levy local option sales surtaxes

14  authorized in this subsection and subsections (2) and (3) in

15  excess of a combined rate of 1 percent.

16         (6)  SMALL COUNTY INDIGENT CARE SURTAX.--

17         (a)  The governing body in each county that has a

18  population of 50,000 or less on April 1, 1992, may levy,

19  pursuant to an ordinance approved by an extraordinary vote of

20  the governing body, a discretionary sales surtax at a rate of

21  0.5 percent.  Any county that levies the surtax authorized by

22  this subsection shall continue to expend county funds for the

23  medically poor and related health services in an amount equal

24  to the amount that it expended for the medically poor and

25  related health services in the fiscal year preceding the

26  adoption of the authorizing ordinance.

27         (b)  Notwithstanding s. 212.054(5), the sales surtax

28  may take effect on the first day of any month, as fixed by the

29  ordinance adopted pursuant to paragraph (a), but may not take

30  effect until at least 60 days after the date of adoption of

31  the ordinance.

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  1         (b)(c)  The ordinance adopted by the governing body

  2  providing for the imposition of the surtax shall set forth a

  3  brief plan for providing health care services to qualified

  4  residents, as defined in paragraph (c)(d).  Such plan and

  5  subsequent amendments to it shall fund a broad range of health

  6  care services for both indigent persons and the medically

  7  poor, including, but not limited to, primary care and

  8  preventive care as well as hospital care.  It shall emphasize

  9  a continuity of care in the most cost-effective setting,

10  taking into consideration both a high quality of care and

11  geographic access. Where consistent with these objectives, it

12  shall include, without limitation, services rendered by

13  physicians, clinics, community hospitals, mental health

14  centers, and alternative delivery sites, as well as at least

15  one regional referral hospital where appropriate.  It shall

16  provide that agreements negotiated between the county and

17  providers will include reimbursement methodologies that take

18  into account the cost of services rendered to eligible

19  patients, recognize hospitals that render a disproportionate

20  share of indigent care, provide other incentives to promote

21  the delivery of charity care, and require cost containment

22  including, but not limited to, case management. It shall also

23  provide that any hospitals that are owned and operated by

24  government entities on May 21, 1991, must, as a condition of

25  receiving funds under this subsection, afford public access

26  equal to that provided under s. 286.011 as to meetings of the

27  governing board, the subject of which is budgeting resources

28  for the rendition of charity care as that term is defined in

29  the rules of the Health Care Cost Containment Board.  The plan

30  shall also include innovative health care programs that

31

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  1  provide cost-effective alternatives to traditional methods of

  2  service delivery and funding.

  3         (c)(d)  For the purpose of this subsection, "qualified

  4  resident" means residents of the authorizing county who are:

  5         1.  Qualified as indigent persons as certified by the

  6  authorizing county;

  7         2.  Certified by the authorizing county as meeting the

  8  definition of the medically poor, defined as persons having

  9  insufficient income, resources, and assets to provide the

10  needed medical care without using resources required to meet

11  basic needs for shelter, food, clothing, and personal

12  expenses; or not being eligible for any other state or federal

13  program, or having medical needs that are not covered by any

14  such program; or having insufficient third-party insurance

15  coverage. In all cases, the authorizing county is intended to

16  serve as the payor of last resort; or

17         3.  Participating in innovative, cost-effective

18  programs approved by the authorizing county.

19         (d)(e)  Moneys collected pursuant to this subsection

20  remain the property of the state and shall be distributed by

21  the Department of Revenue on a regular and periodic basis to

22  the clerk of the circuit court as ex officio custodian of the

23  funds of the authorizing county.  The clerk of the circuit

24  court shall:

25         1.  Maintain the moneys in an indigent health care

26  trust fund;

27         2.  Invest any funds held on deposit in the trust fund

28  pursuant to general law; and

29         3.  Disburse the funds, including any interest earned,

30  to any provider of health care services, as provided in

31

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  1  paragraphs (b)(c) and (c)(d), upon directive from the

  2  authorizing county.

  3         (e)(f)  Notwithstanding any other provision of this

  4  section, a county shall not levy local option sales surtaxes

  5  authorized in this subsection and subsections (2) and (3) in

  6  excess of a combined rate of 1 percent.

  7         (f)(g)  This subsection expires October 1, 1998.

  8         (7)  SCHOOL CAPITAL OUTLAY SURTAX.--

  9         (a)  The school board in each county may levy, pursuant

10  to resolution conditioned to take effect only upon approval by

11  a majority vote of the electors of the county voting in a

12  referendum, a discretionary sales surtax at a rate that may

13  not exceed 0.5 percent.

14         (b)  The resolution shall include a statement that

15  provides a brief and general description of the school capital

16  outlay projects to be funded by the surtax.  If applicable,

17  the resolution must state that the district school board has

18  been recognized by the State Board of Education as having a

19  Florida Frugal Schools Program. The statement shall conform to

20  the requirements of s. 101.161 and shall be placed on the

21  ballot by the governing body of the county.  The following

22  question shall be placed on the ballot:

23

24        ....FOR THE               ....CENTS TAX

25        ....AGAINST THE           ....CENTS TAX

26

27         (c)  Notwithstanding s. 212.054(5), the sales surtax

28  may take effect on the first day of any month, as fixed by the

29  resolution adopted pursuant to paragraph (a), but may not take

30  effect until at least 60 days after the date of approval by

31

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  1  the electors of the resolution adopted pursuant to paragraph

  2  (a).

  3         (c)(d)  The resolution providing for the imposition of

  4  the surtax shall set forth a plan for use of the surtax

  5  proceeds for fixed capital expenditures or fixed capital costs

  6  associated with the construction, reconstruction, or

  7  improvement of school facilities and campuses which have a

  8  useful life expectancy of 5 or more years, and any land

  9  acquisition, land improvement, design, and engineering costs

10  related thereto.  Additionally, the plan shall include the

11  costs of retrofitting and providing for technology

12  implementation, including hardware and software, for the

13  various sites within the school district.  Surtax revenues may

14  be used for the purpose of servicing bond indebtedness to

15  finance projects authorized by this subsection, and any

16  interest accrued thereto may be held in trust to finance such

17  projects. Neither the proceeds of the surtax nor any interest

18  accrued thereto shall be used for operational expenses. If the

19  district school board has been recognized by the State Board

20  of Education as having a Florida Frugal Schools Program, the

21  district's plan for use of the surtax proceeds must be

22  consistent with this subsection and with uses assured under

23  the Florida Frugal Schools Program.

24         (d)(e)  Any school board imposing the surtax shall

25  implement a freeze on noncapital local school property taxes,

26  at the millage rate imposed in the year prior to the

27  implementation of the surtax, for a period of at least 3 years

28  from the date of imposition of the surtax.  This provision

29  shall not apply to existing debt service or required state

30  taxes.

31

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  1         (e)(f)  Surtax revenues collected by the Department of

  2  Revenue pursuant to this subsection shall be distributed to

  3  the school board imposing the surtax in accordance with law.

  4         Section 7.  Section 125.2801, Florida Statutes, is

  5  amended to read:

  6         125.2801  County qualification retention.--Once a

  7  county qualifies for authorization to create a jury district

  8  under s. 40.015(1), and once a county qualifies for small

  9  county technical assistance pursuant to s. 163.05(3), and once

10  a county qualifies to be required to include optional elements

11  in their comprehensive plans pursuant to s. 163.3177(6)(i),

12  and once a county qualifies to enter into a written agreement

13  with the state land planning agency pursuant to s.

14  163.3191(12)(a), and once a county qualifies under s.

15  212.055(2)(d)1. to use local government infrastructure surtax

16  proceeds or any interest accrued thereto for long-term

17  maintenance costs associated with landfill closure, and once a

18  county qualifies under s. 212.055(2)(h)(j) to use local

19  government infrastructure surtax proceeds and interest for

20  operation and maintenance of parks and recreation programs and

21  facilities established with proceeds of the surtax, and once a

22  county qualifies for reduction or waiver of permit processing

23  fees pursuant to s. 218.075, and once a county qualifies for

24  emergency distribution pursuant to s. 218.65, and once a

25  county qualifies for funds from the Emergency Management,

26  Preparedness, and Assistance Trust Fund pursuant to s.

27  252.373(3)(a), and once a county qualifies for priority State

28  Touring Program grants under s. 265.2861(1)(c), and once a

29  county qualifies under s. 403.706(4)(d) to provide its

30  residents with the opportunity to recycle, and once a county

31  qualifies for receipt of annual solid waste and recycling

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  1  grants pursuant to s. 403.7095(7)(a), the county shall retain

  2  such qualification until it exceeds a population of 75,000.

  3         Section 8.  Paragraph (c) of subsection (2) of section

  4  212.097, Florida Statutes, is amended to read:

  5         212.097  Urban High-Crime Area Job Tax Credit

  6  Program.--

  7         (2)  As used in this section, the term:

  8         (c)  "New business" means any eligible business first

  9  beginning operation on a site in a qualified high-crime area

10  and clearly separate from any other commercial or business

11  operation of the business entity within a qualified high-crime

12  area. A business entity that operated an eligible business

13  within a qualified high-crime area within the 48 months before

14  the period provided for application by subsection (3) is date

15  shall not be considered a new business.

16         Section 9.  Paragraph (d) of subsection (2) of section

17  212.098, Florida Statutes, is amended to read:

18         212.098  Rural Job Tax Credit Program.--

19         (2)  As used in this section, the term:

20         (d)  "New business" means any eligible business first

21  beginning operation on a site in a qualified county and

22  clearly separate from any other commercial or business

23  operation of the business entity within a qualified county. A

24  business entity that operated an eligible business within a

25  qualified county within the 48 months before the period

26  provided for application by subsection (3) is date shall not

27  be considered a new business.

28         Section 10.  Subsection (1) of section 212.11, Florida

29  Statutes, is amended to read:

30         212.11  Tax returns and regulations.--

31

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

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

  3  methods:

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

  5  pursuant to this part as shown on the tax return;

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

  7  return pursuant to this part by a dealer for the taxable

  8  transactions occurring during the corresponding month of the

  9  preceding calendar year; or

10         3.  Sixty-six percent of the average tax liability

11  pursuant to this part for those months during the preceding

12  calendar year in which the dealer reported taxable

13  transactions.

14         (b)  For the purpose of ascertaining the amount of tax

15  payable under this chapter, it shall be the duty of all

16  dealers to file make a return and remit the tax, on or before

17  the 20th day of the month, to the department, upon forms

18  prepared and furnished by it or in a format prescribed by it.

19  Such return must show, showing the rentals, admissions, gross

20  sales, or purchases, as the case may be, arising from all

21  leases, rentals, admissions, sales, or purchases taxable under

22  this chapter during the preceding calendar month.

23         (c)  However, the department may require:

24         1.  A quarterly return and payment when the tax

25  remitted by the dealer for the preceding four calendar

26  quarters did not exceed $1,000.

27         2.  A semiannual return and payment when the tax

28  remitted by the dealer for the preceding four calendar

29  quarters did not exceed $500.

30

31

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  1         3.  An annual return and payment when the tax remitted

  2  by the dealer for the preceding four calendar quarters did not

  3  exceed $100.

  4         4.  A quarterly return and monthly payment when the tax

  5  remitted by the dealer for the preceding four calendar

  6  quarters exceeded $1,000 but did not exceed $12,000.

  7         (d)  The department may authorize dealers who are newly

  8  required to file returns and pay tax quarterly to file returns

  9  and remit the tax for the 3-month periods ending in February,

10  May, August, and November, and may authorize dealers who are

11  newly required to file returns and pay tax semiannually to

12  file returns and remit the tax for the 6-month periods ending

13  in May and November.

14         (e)  The department shall accept returns, except those

15  required to be initiated through an electronic data

16  interchange, as timely if postmarked on or before the 20th day

17  of the month; if the 20th day falls on a Saturday, Sunday, or

18  federal or state legal holiday, returns shall be accepted as

19  timely if postmarked on the next succeeding workday.  Any

20  dealer who operates two or more places of business for which

21  returns are required to be filed with the department and

22  maintains records for such places of business in a central

23  office or place shall have the privilege on each reporting

24  date of filing a consolidated return for all such places of

25  business in lieu of separate returns for each such place of

26  business; however, such consolidated returns must clearly

27  indicate the amounts collected within each county of the

28  state. Any dealer who files a consolidated return shall

29  calculate his or her estimated tax liability for each county

30  by the same method the dealer uses to calculate his or her

31  estimated tax liability on the consolidated return as a whole.

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  1  Each dealer shall file a return for each tax period even

  2  though no tax is due for such period.

  3         (f)1.  A taxpayer who is required to remit taxes by

  4  electronic funds transfer shall make a return in a manner form

  5  that is initiated through an electronic data interchange.  The

  6  acceptable method of transfer, the method, form, and content

  7  of the electronic data interchange, giving due regard to

  8  developing uniform standards for formats as adopted by the

  9  American National Standards Institute, the circumstances under

10  which an electronic data interchange shall serve as a

11  substitute for the filing of another form of return, and the

12  means, if any, by which taxpayers will be provided with

13  acknowledgments, shall be as prescribed by the department. The

14  department must accept such returns as timely if initiated and

15  accepted on or before the 20th day of the month. If the 20th

16  day falls on a Saturday, Sunday, or federal or state legal

17  holiday, returns must be accepted as timely if initiated and

18  accepted on the next succeeding workday.

19         2.  The department may waive the requirement to make a

20  return through an electronic data interchange due to problems

21  arising from the taxpayer's computer capabilities, data

22  systems changes, and taxpayer operating procedures.  To obtain

23  a waiver, the taxpayer shall demonstrate in writing to the

24  department that such circumstances exist.

25         Section 11.  Subsection (1) of section 212.12, Florida

26  Statutes, is amended to read:

27         212.12  Dealer's credit for collecting tax; penalties

28  for noncompliance; powers of Department of Revenue in dealing

29  with delinquents; brackets applicable to taxable transactions;

30  records required.--

31

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  1         (1)  Notwithstanding any other provision of law and for

  2  the purpose of compensating persons granting licenses for and

  3  the lessors of real and personal property taxed hereunder, for

  4  the purpose of compensating dealers in tangible personal

  5  property, for the purpose of compensating dealers providing

  6  communication services and taxable services, for the purpose

  7  of compensating owners of places where admissions are

  8  collected, and for the purpose of compensating remitters of

  9  any taxes or fees reported on the same documents utilized for

10  the sales and use tax, as compensation for the keeping of

11  prescribed records, filing timely tax returns, and the proper

12  accounting and remitting of taxes by them, such seller,

13  person, lessor, dealer, owner, and remitter (except dealers

14  who make mail order sales) shall be allowed 2.5 percent of the

15  amount of the tax due and accounted for and remitted to the

16  department, in the form of a deduction in submitting his or

17  her report and paying the amount due by him or her; the

18  department shall allow such deduction of 2.5 percent of the

19  amount of the tax to the person paying the same for remitting

20  the tax and making of tax returns in the manner herein

21  provided, for paying the amount due to be paid by him or her,

22  and as further compensation to dealers in tangible personal

23  property for the keeping of prescribed records and for

24  collection of taxes and remitting the same. However, if the

25  amount of the tax due and remitted to the department for the

26  reporting period exceeds $1,200, no allowance shall be allowed

27  for all amounts in excess of $1,200.  The executive director

28  of the department is authorized to negotiate a collection

29  allowance, pursuant to rules promulgated by the department,

30  with a dealer who makes mail order sales.  The rules of the

31  department shall provide guidelines for establishing the

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  1  collection allowance based upon the dealer's estimated costs

  2  of collecting the tax, the volume and value of the dealer's

  3  mail order sales to purchasers in this state, and the

  4  administrative and legal costs and likelihood of achieving

  5  collection of the tax absent the cooperation of the dealer.

  6  However, in no event shall the collection allowance negotiated

  7  by the executive director exceed 10 percent of the tax

  8  remitted for a reporting period.

  9         (a)  The collection allowance may not be granted, nor

10  may any deduction be permitted, if the required tax return or

11  tax is delinquent at the time of payment.

12         (b)  The Department of Revenue may deny reduce the

13  collection allowance by 10 percent or $50, whichever is less,

14  if a taxpayer files an incomplete return.

15         1.  An "incomplete return" is, for purposes of this

16  chapter, a return which is lacking such uniformity,

17  completeness, and arrangement that the physical handling,

18  verification, or review of the return, or determination of

19  other taxes and fees reported on the return may not be readily

20  accomplished.

21         2.  The department shall adopt rules requiring such

22  information as it may deem necessary to ensure that the tax

23  levied hereunder is properly collected, reviewed, compiled,

24  reported, and enforced, including, but not limited to: the

25  amount of gross sales; the amount of taxable sales; the amount

26  of tax collected or due; the amount of lawful refunds,

27  deductions, or credits claimed; the amount claimed as the

28  dealer's collection allowance; the amount of penalty and

29  interest; the amount due with the return; and such other

30  information as the Department of Revenue may specify. The

31  department shall require that transient rentals and

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  1  agricultural equipment transactions be separately shown. For

  2  returns remitted on or after February 1, 1992, the department

  3  shall also require that Sales made through vending machines as

  4  defined in s. 212.0515 must be separately shown on the return.

  5  For returns remitted on or after February 1, 1995, Sales made

  6  through coin-operated amusement machines as defined by s.

  7  212.02 and the number of machines operated must be separately

  8  shown on the return or on a form prescribed by the department.

  9  If a separate form is required, the same penalties for late

10  filing, incomplete filing, or failure to file as provided for

11  the sales tax return shall apply to said form.

12         (c)  The collection allowance and other credits or

13  deductions provided in this chapter shall be applied

14  proportionally to any taxes or fees reported on the same

15  documents used for the sales and use tax.

16         Section 12.  Subsection (4) of section 212.17, Florida

17  Statutes, is amended to read:

18         212.17  Credits for returned goods, rentals, or

19  admissions; additional powers of department.--

20         (4)(a)  The department shall design, prepare, print and

21  furnish to all dealers, except dealers filing through

22  electronic data interchange, or make available or prescribe to

23  the said dealers, all necessary forms for filing returns and

24  instructions to ensure a full collection from dealers and an

25  accounting for the taxes due, but failure of any dealer to

26  secure such forms does shall not relieve the such dealer from

27  the payment of the said tax at the time and in the manner

28  herein provided.

29         (b)  The department shall prescribe the format and

30  instructions necessary for filing returns in a manner that is

31  initiated through an electronic data interchange to ensure a

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  1  full collection from dealers and an accounting for the taxes

  2  due. The failure of any dealer to use such format does not

  3  relieve the dealer from the payment of the tax at the time and

  4  in the manner provided.

  5         Section 13.  Section 213.755, Florida Statutes, is

  6  amended to read:

  7         213.755  Payment of taxes by electronic funds

  8  transfer.--

  9         (1)  The executive director of the Department of

10  Revenue shall have authority to require a taxpayer to remit

11  taxes by electronic funds transfer where the taxpayer,

12  including consolidated filers, is subject to tax and has paid

13  that tax in the prior state fiscal year in an amount of

14  $50,000 or more.

15         (2)  As used in any revenue law administered by the

16  department, the term:

17         (a)  "Payment" means any payment or remittance required

18  to be made or paid within a prescribed period or on or before

19  a prescribed date under the authority of any provision of a

20  revenue law which the department has the responsibility for

21  regulating, controlling, and administering. The term does not

22  include any remittance unless the amount of the remittance is

23  actually received by the department.

24         (b)  "Return" means any report, claim, statement,

25  notice, application, affidavit, or other document required to

26  be filed within a prescribed period or on or before a

27  prescribed date under the authority of any provision of a

28  revenue law which the department has the responsibility of

29  regulating, controlling, and administering.

30         (3)  Solely for the purposes of administering this

31  section:

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  1         (a)(1)  Taxes levied under parts I and II of chapter

  2  206 shall be considered a single tax.

  3         (b)(2)  A person required to remit a tax acting as a

  4  collection agent or dealer for the state shall nonetheless be

  5  considered the taxpayer.

  6         Section 14.  Subsection (1) of section 213.053, Florida

  7  Statutes, is amended to read:

  8         213.053  Confidentiality and information sharing.--

  9         (1)  The provisions of this section apply to s.

10  125.0104, county government; s. 125.0108, tourist impact tax;

11  chapter 175, municipal firefighters' pension trust funds;

12  chapter 185, municipal police officers' retirement trust

13  funds; chapter 198, estate taxes; chapter 199, intangible

14  personal property taxes; chapter 201, excise tax on documents;

15  chapter 203, gross receipts taxes; chapter 211, tax on

16  severance and production of minerals; chapter 212, tax on

17  sales, use, and other transactions; chapter 220, income tax

18  code; chapter 221, emergency excise tax; s. 252.372, emergency

19  management, preparedness, and assistance surcharge; s.

20  370.07(3), Apalachicola Bay oyster surcharge; chapter 376,

21  pollutant spill prevention and control; s. 403.718, waste tire

22  fees; s. 403.7185, lead-acid battery fees; s. 403.7195, waste

23  newsprint disposal fees; s. 403.7197, advance disposal fees;

24  s. 538.09, registration of secondhand dealers; s. 538.25,

25  registration of secondary metals recyclers; ss. 624.501 and

26  624.509-624.515 ss. 624.509-624.514, insurance code:

27  administration and general provisions; s. 681.117, motor

28  vehicle warranty enforcement; and s. 896.102, reports of

29  financial transactions in trade or business.

30

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  1         Section 15.  Effective October 1, 1998, paragraph (a)

  2  of subsection (4) of section 213.0535, Florida Statutes, is

  3  amended to read:

  4         213.0535  Registration Information Sharing and Exchange

  5  Program.--

  6         (4)  There are two levels of participation:

  7         (a)  Each unit of state or local government responsible

  8  for administering one or more of the provisions specified in

  9  subparagraphs 1.-7. is a level-one participant. Level-one

10  participants shall exchange, monthly or quarterly, as

11  determined jointly by each participant and the department, the

12  data enumerated in subsection (2) for each new registrant, new

13  filer, or initial reporter, permittee, or licensee, with

14  respect to the following taxes, licenses, or permits:

15         1.  The sales and use tax imposed under chapter 212.

16         2.  The tourist development tax imposed under s.

17  125.0104.

18         3.  The tourist impact tax imposed under s. 125.0108.

19         4.  Local occupational license taxes imposed under

20  chapter 205.

21         5.  Convention development taxes imposed under s.

22  212.0305.

23         6.  Public lodging and food service establishment

24  licenses issued pursuant to chapter 509.

25         7.  Beverage law licenses issued pursuant to chapter

26  561.

27         Section 16.  Paragraph (a) of subsection (2) of section

28  213.21, Florida Statutes, is amended, and subsection (7) is

29  added to that section, to read:

30         213.21  Informal conferences; compromises.--

31

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  1         (2)(a)  The executive director of the department or his

  2  or her designee is authorized to enter into a written closing

  3  agreement with any taxpayer settling or compromising the

  4  taxpayer's liability for any tax, interest, or penalty

  5  assessed under any of the chapters specified in s. 72.011(1).

  6  When such a closing agreement has been approved by the

  7  department and signed by the executive director or his or her

  8  designee and the taxpayer, it shall be final and conclusive;

  9  and, except upon a showing of fraud or misrepresentation of

10  material fact or except as to adjustments pursuant to ss.

11  198.16 and 220.23, no additional assessment may be made by the

12  department against the taxpayer for the tax, interest, or

13  penalty specified in the closing agreement for the time period

14  specified in the closing agreement, and the taxpayer shall not

15  be entitled to institute any judicial or administrative

16  proceeding to recover any tax, interest, or penalty paid

17  pursuant to the closing agreement.  The department is

18  authorized to delegate to the executive director the authority

19  to approve any such closing agreement resulting in a tax

20  reduction of $250,000 $100,000 or less.

21         (7)(a)  When a taxpayer voluntarily self-discloses a

22  liability for tax to the department, the department may settle

23  and compromise the tax and interest due under the voluntary

24  self-disclosure to those amounts due for the 5 years

25  immediately preceding the date that the taxpayer initially

26  contacted the department concerning the voluntary

27  self-disclosure. For purposes of this paragraph, "years" means

28  tax years or calendar years, whichever is applicable to the

29  tax that is voluntarily self-disclosed. A voluntary

30  self-disclosure does not occur if the department has contacted

31  or informed the taxpayer that the department is inquiring into

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  1  the taxpayer's liability for tax or whether the taxpayer is

  2  subject to tax in this state.

  3         (b)  The department may further settle and compromise

  4  the tax and interest due under a voluntary self-disclosure

  5  when the department is able to determine that such further

  6  settlement and compromise is in the best interests of this

  7  state. When making this determination the department shall

  8  consider, but is not limited to, the following:

  9         1.  The amount of tax and interest that will be

10  collected and compromised under the voluntary self-disclosure;

11         2.  The financial ability of the taxpayer and the

12  future outlook of the taxpayer's business and the industry

13  involved;

14         3.  Whether the taxpayer has paid or will be paying

15  other taxes to the state;

16         4.  The future voluntary compliance of the taxpayer;

17  and

18         5.  Any other factor that the department considers

19  relevant to this determination.

20         (c)  This subsection does not limit the department's

21  ability to enter into further settlement and compromise of the

22  liability that is voluntarily self-disclosed based on any

23  other provision of this section.

24         (d)  This subsection does not apply to a voluntary

25  self-disclosure when the taxpayer collected, but failed to

26  remit, the tax to the state.

27         Section 17.  Subsection (6) of section 213.28, Florida

28  Statutes, is amended to read:

29         213.28  Contracts with private auditors.--

30         (6)  Certified public accountants entering into such

31  contracts must be in good standing under the laws of the state

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  1  in which they are licensed and in which the work is performed.

  2  They shall be bound by the same confidentiality requirements

  3  and subject to the same penalties as the department under s.

  4  213.053. Any return, return information, or documentation

  5  obtained from the Internal Revenue Service under an

  6  information-sharing agreement is confidential and exempt from

  7  the provisions of s. 119.07(1) and s. 24(a), Art. I of the

  8  State Constitution and shall not be divulged or disclosed in

  9  any manner by an officer or employee of the department to any

10  certified public accountant under a contract authorized by

11  this section, unless the department and the Internal Revenue

12  Service mutually agree to such disclosure.

13         Section 18.  Section 213.67, Florida Statutes, is

14  amended to read:

15         213.67  Garnishment.--

16         (1)  If a person is delinquent in the payment of any

17  taxes, penalties, and interest owed to the department, the

18  executive director or his or her designee may give notice of

19  the amount of such delinquency by registered mail to all

20  persons having in their possession or under their control any

21  credits or personal property, exclusive of wages, belonging to

22  the delinquent taxpayer, or owing any debts to such delinquent

23  taxpayer at the time of receipt by them of such notice.

24  Thereafter, any person who has been notified may not transfer

25  or make any other disposition of such credits, other personal

26  property, or debts until the executive director or his or her

27  designee consents to a transfer or disposition or until 60

28  days after the receipt of such notice. If during the effective

29  period of the notice to withhold, any person so notified makes

30  any transfer or disposition of the property or debts required

31  to be withheld hereunder, he or she is liable to the state for

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  1  any indebtedness owed to the department by the person with

  2  respect to whose obligation the notice was given to the extent

  3  of the value of the property or the amount of the debts thus

  4  transferred or paid if, solely by reason of such transfer or

  5  disposition, the state is unable to recover the indebtedness

  6  of the person with respect to whose obligation the notice was

  7  given. If the delinquent taxpayer contests the intended levy

  8  in circuit court or under chapter 120, the notice under this

  9  section remains effective until final resolution of the

10  contest. Any financial institution receiving such notice shall

11  maintain a right of setoff for any transaction involving a

12  debit card occurring on or before the date of receipt of such

13  notice. The notice provided for in this section may be renewed

14  when the taxpayer contests the intended levy in circuit court

15  or under chapter 120, pending the final resolution of that

16  action.

17         (2)  All persons who have been notified must, within 5

18  days after receipt of the notice, advise the executive

19  director or his or her designee of the credits, other personal

20  property, or debts in their possession, under their control,

21  or owing them, and must advise the executive director or his

22  or her designee within 5 days after coming into possession or

23  control of any subsequent credits, personal property, or debts

24  owed during the time prescribed by the notice. Any such person

25  coming into possession or control of such subsequent credits,

26  personal property, or debts may not transfer or dispose of

27  them during the time prescribed by the notice or before the

28  department consents to a transfer.

29         (3)  During the last 30 days of the 60-day period set

30  forth in subsection (1), the executive director or his or her

31  designee may levy upon such credits, other personal property,

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  1  or debts.  The levy must be accomplished by delivery of a

  2  notice of levy by registered mail, upon receipt of which the

  3  person possessing the credits, other personal property, or

  4  debts shall transfer them to the department or pay to the

  5  department the amount owed to the delinquent taxpayer.

  6         (4)  A notice that is delivered under this section is

  7  effective at the time of delivery against all credits, other

  8  personal property, or debts of the delinquent taxpayer which

  9  are not at the time of such notice subject to an attachment,

10  garnishment, or execution issued through a judicial process.

11         (5)  Any person acting in accordance with the terms of

12  the notice or levy issued by the executive director or his or

13  her designee is expressly discharged from any obligation or

14  liability to the delinquent taxpayer with respect to such

15  credits, other personal property, or debts of the delinquent

16  taxpayer affected by compliance with the notice of freeze or

17  levy.

18         (6)(a)  Levy may be made under subsection (3) upon

19  credits, other personal property, or debt of any person with

20  respect to any unpaid tax, penalties, and interest only after

21  the executive director or his or her designee has notified

22  such person in writing of the intention to make such levy.

23         (b)  No less than 30 days before the day of the levy,

24  the notice of intent to levy required under paragraph (a)

25  shall be given in person or sent by certified or registered

26  mail to the person's last known address.

27         (c)  The notice required in paragraph (a) must include

28  a brief statement that sets forth in simple and nontechnical

29  terms:

30         1.  The provisions of this section relating to levy and

31  sale of property;

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  1         2.  The procedures applicable to the levy under this

  2  section;

  3         3.  The administrative and judicial appeals available

  4  to the taxpayer with respect to such levy and sale, and the

  5  procedures relating to such appeals; and

  6         4.  The alternatives, if any, available to taxpayers

  7  which could prevent levy on the property.

  8         (7)  A taxpayer may contest the notice of intent to

  9  levy provided for under subsection (6) by filing an action in

10  circuit court. Alternatively, the taxpayer may file a petition

11  under the applicable provisions of chapter 120.  After an

12  action has been initiated under chapter 120 to contest the

13  notice of intent to levy, an action relating to the same levy

14  may not be filed by the taxpayer in circuit court, and

15  judicial review is exclusively limited to appellate review

16  pursuant to s. 120.68. Also, after an action has been

17  initiated in circuit court, an action may not be brought under

18  chapter 120.

19         (8)  An action may not be brought to contest a notice

20  of intent to levy under chapter 120 or in circuit court, later

21  than 21 days after the date of receipt of the notice of intent

22  to levy.

23         (9)  The department shall provide notice to the

24  Comptroller, in electronic or other form specified by the

25  Comptroller, listing the taxpayers for which tax warrants are

26  outstanding. Pursuant to subsection (1), the Comptroller

27  shall, upon notice from the department, withhold all payments

28  to any person or business, as defined in s. 212.02, which

29  provides commodities or services to the state, leases real

30  property to the state, or constructs a public building or

31  public work for the state. The department may levy upon the

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  1  withheld payments in accordance with subsection (3). The

  2  provisions of s. 215.422 do not apply from the date the notice

  3  is filed with the Comptroller until the date the department

  4  notifies the Comptroller of its consent to make payment to the

  5  person or 60 days after receipt of the department's notice in

  6  accordance with subsection (1), whichever occurs earlier.

  7         (10)  The department may bring an action in circuit

  8  court for an order compelling compliance with any notice

  9  issued under this section.

10         Section 19.  (1)  Paragraph (n) of subsection (1) and

11  paragraph (c) of subsection (2) of section 220.03, Florida

12  Statutes, are amended to read:

13         220.03  Definitions.--

14         (1)  SPECIFIC TERMS.--When used in this code, and when

15  not otherwise distinctly expressed or manifestly incompatible

16  with the intent thereof, the following terms shall have the

17  following meanings:

18         (n)  "Internal Revenue Code" means the United States

19  Internal Revenue Code of 1986, as amended and in effect on

20  January 1, 1998 1997, except as provided in subsection (3).

21         (2)  DEFINITIONAL RULES.--When used in this code and

22  neither otherwise distinctly expressed nor manifestly

23  incompatible with the intent thereof:

24         (c)  Any term used in this code shall have the same

25  meaning as when used in a comparable context in the Internal

26  Revenue Code and other statutes of the United States relating

27  to federal income taxes, as such code and statutes are in

28  effect on January 1, 1998 1997. However, if subsection (3) is

29  implemented, the meaning of any term shall be taken at the

30  time the term is applied under this code.

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  1         (2)  This section shall take effect upon this act

  2  becoming a law, and shall operate retroactively to January 1,

  3  1998.

  4         Section 20.  Except as otherwise provided herein, this

  5  act shall take effect July 1 of the year in which enacted.

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  1            *****************************************

  2                          HOUSE SUMMARY

  3
      Revises various provisions relating to administration of
  4    revenue laws by the Department of Revenue as follows:
           1.  Ad valorem taxes: Restricts the applicability of
  5    the definition of "computer software."
           2.  Intangible taxes: Requires banks and financial
  6    organizations filing annual intangible tax returns for
      their customers to file information using
  7    machine-sensible media.
           3.  Sales tax: Eliminates the quarterly report
  8    required of persons selling food or beverages to
      operators for resale in vending machines. Removes a
  9    provision which specifies when a dealer outside a county
      which adopts or revises a discretionary sales surtax who
10    makes sales within that county must begin to collect the
      surtax. Specifies the required effective date for
11    increases, decreases, or termination of such surtaxes,
      provides for notice to the Department of Revenue, and
12    removes nonuniform provisions for certain surtaxes.
      Provides requirements relating to sales tax returns filed
13    through electronic data interchange. Authorizes the
      department to deny, rather than reduce, the dealer's
14    credit if an incomplete return is filed. Redefines "new
      business" for purposes of the urban high-crime area job
15    tax credit and rural job tax credit.
           4.  Corporate income tax: Updates references to the
16    Internal Revenue Code.
           5.  General administration: Revises provisions
17    relating to confidentiality of tax information received
      by the department. Revises provisions relating to
18    frequency of information exchange under the RISE program.
      Increases the limit on settlements or compromises which
19    the executive director may delegate authority to approve.
      Specifies a time period for which the department may
20    settle and compromise tax and interest due when a
      taxpayer voluntarily self-discloses a tax liability and
21    authorizes further settlement and compromise under
      certain circumstances. Revises qualifications of
22    certified public accountants contracting with the
      department to perform audits.
23         6.  Enforcement: Provides that the Florida False
      Claims Act does not apply to documentation relating to
24    taxes administered by the department. Provides that a
      person who receives a notice to withhold with respect to
25    property of a delinquent taxpayer and who disposes of
      such property during the effective period of the notice
26    is liable for the taxpayer's indebtedness under certain
      circumstances. Requires persons who receive such notice
27    to notify the department of assets of the delinquent
      taxpayer subsequently coming into their possession and
28    prohibits disposal of such assets. Revises provisions
      relating to effectiveness of such notice. Provides a
29    right of setoff for financial institutions for certain
      debit card transactions. Authorizes the department to
30    bring an action to compel compliance with garnishment
      notices.
31

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