House Bill 4413e1
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CS/HB 4413, First Engrossed
1 A bill to be entitled
2 An act relating to administration of revenue
3 laws; amending s. 125.2801, F.S.; conforming a
4 reference; amending s. 192.001, F.S.;
5 restricting applicability of the definition of
6 the term "computer software"; amending s.
7 199.052, F.S.; requiring banks and financial
8 organizations filing annual intangible personal
9 property tax returns for their customers to
10 file information using machine-sensible media;
11 amending s. 212.02, F.S.; excluding materials
12 purchased by certain repair facilities which
13 are incorporated in the repair from the
14 definition of the term "retail sales"; amending
15 s. 212.0606, F.S.; providing an exemption to
16 the rental car surcharge for certain motor
17 vehicles; amending s. 212.0515, F.S.; modifying
18 requirements relating to quarterly records
19 required to be submitted to the Department of
20 Revenue by certain persons selling food or
21 beverages to operators for resale through
22 vending machines; eliminating a penalty for
23 failure to file such reports; eliminating the
24 department's authority to adopt rules relating
25 to such reports; amending s. 212.054, F.S.;
26 eliminating a requirement that certain dealers
27 collect the surtax on tangible personal
28 property or specified service under certain
29 conditions; prescribing the effective date of
30 an increase or decrease in the rate of any
31 discretionary sales surtax; requiring the
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1 governing body of any county levying a
2 discretionary sales surtax and a county school
3 board levying the school capital outlay surtax
4 to provide notice to the department; amending
5 s. 212.055, F.S.; providing an effective date
6 for any change in the distribution formula of a
7 local government infrastructure surtax or a
8 small county surtax; authorizing counties to
9 use a specified percentage of surtax proceeds
10 for economic development projects; amending ss.
11 212.097, 212.098, F.S.; redefining the term
12 "new business"; amending s. 212.11, F.S.;
13 providing requirements relating to sales tax
14 returns filed through electronic data
15 interchange; amending s. 212.12, F.S.; revising
16 provisions relating to the dealer's credit for
17 collecting sales tax; specifying that the
18 credit is also for the filing of timely
19 returns; authorizing the department to deny,
20 rather than reduce, the credit if an incomplete
21 return is filed; revising the definition of
22 "incomplete return"; amending s. 212.17, F.S.;
23 providing that the department shall prescribe
24 the format for filing returns through
25 electronic data interchange and specifying that
26 failure to use the format does not relieve a
27 dealer from the payment of tax; amending s.
28 213.053, F.S., relating to information sharing;
29 amending s. 213.0535, F.S.; providing for
30 participation in RISE; amending s. 213.21,
31 F.S.; revising provisions that authorize the
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1 department to delegate to the executive
2 director authority to approve a settlement or
3 compromise of tax liability, in order to
4 increase the limit on the amount of tax
5 reduction with respect to which such delegation
6 may be made; specifying a time period for which
7 the department may settle and compromise tax
8 and interest due when a taxpayer voluntarily
9 self-discloses a tax liability and authorizing
10 further settlement and compromise under certain
11 circumstances; amending s. 213.28, F.S.;
12 prescribing qualifications of certified public
13 accountants contracting with the department to
14 perform audits; amending s. 213.67, F.S.;
15 subjecting the garnishee to liability in the
16 event that property subject to the freeze is
17 transferred or disposed of by the garnishee;
18 prohibiting disposition of assets of a
19 delinquent taxpayer which come into the
20 possession of another person after that person
21 receives garnishment notice from the department
22 for a specified period; requiring the garnishee
23 to notify the department of such assets;
24 providing that the garnishment notice remains
25 in effect while a taxpayer's contest of an
26 intended levy is pending; providing a financial
27 institution receiving notice with a right of
28 setoff; amending s. 213.755, F.S.; defining
29 terms for use in any revenue law administered
30 by the department; amending s. 220.03, F.S.;
31 revising definitions; amending s. 212.0601,
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1 F.S.; providing a use tax for motor vehicle
2 dealers who loan a vehicle at no charge unless
3 otherwise exempted; prohibiting a sales or use
4 tax and a rental car surcharge on a motor
5 vehicle provided at no charge to a person whose
6 vehicle is being repaired; amending s. 220.02,
7 F.S.; providing legislative intent regarding
8 qualified subchapter S subsidiaries; requiring
9 a study and a report; amending s. 72.011, F.S.;
10 providing for adoption of procedures for
11 notifying a taxpayer of an assessment or denial
12 of a refund; amending s. 199.052, F.S.;
13 prescribing conditions under which a trust will
14 be considered a Florida-situs trust; amending
15 s. 213.21, F.S.; providing for conferences
16 relating to denial of refunds; providing for
17 closing agreements; amending s. 220.222, F.S.;
18 prescribing conditions under which a taxpayer
19 will be considered not in compliance with s.
20 220.32, F.S., for purposes of granting
21 extensions; amending s. 624.515, F.S.;
22 providing for determination of the percentage
23 of fire insurance within an insurance line;
24 amending s. 896.102, F.S.; authorizing the
25 Department of Revenue to adopt rules for
26 reporting certain business transactions;
27 providing effective dates, including a
28 retroactive effective date.
29
30 Be It Enacted by the Legislature of the State of Florida:
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1 Section 1. Section 125.2801, Florida Statutes, is
2 amended to read:
3 125.2801 County qualification retention.--Once a
4 county qualifies for authorization to create a jury district
5 under s. 40.015(1), and once a county qualifies for small
6 county technical assistance pursuant to s. 163.05(3), and once
7 a county qualifies to be required to include optional elements
8 in their comprehensive plans pursuant to s. 163.3177(6)(i),
9 and once a county qualifies to enter into a written agreement
10 with the state land planning agency pursuant to s.
11 163.3191(12)(a), and once a county qualifies under s.
12 212.055(2)(d)1. to use local government infrastructure surtax
13 proceeds or any interest accrued thereto for long-term
14 maintenance costs associated with landfill closure, and once a
15 county qualifies under s. 212.055(2)(h) s. 212.055(2)(j) to
16 use local government infrastructure surtax proceeds and
17 interest for operation and maintenance of parks and recreation
18 programs and facilities established with proceeds of the
19 surtax, and once a county qualifies for reduction or waiver of
20 permit processing fees pursuant to s. 218.075, and once a
21 county qualifies for emergency distribution pursuant to s.
22 218.65, and once a county qualifies for funds from the
23 Emergency Management, Preparedness, and Assistance Trust Fund
24 pursuant to s. 252.373(3)(a), and once a county qualifies for
25 priority State Touring Program grants under s. 265.2861(1)(c),
26 and once a county qualifies under s. 403.706(4)(d) to provide
27 its residents with the opportunity to recycle, and once a
28 county qualifies for receipt of annual solid waste and
29 recycling grants pursuant to s. 403.7095(7)(a), the county
30 shall retain such qualification until it exceeds a population
31 of 75,000.
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1 Section 2. Subsection (19) of section 192.001, Florida
2 Statutes, is amended to read:
3 192.001 Definitions.--All definitions set out in
4 chapters 1 and 200 that are applicable to this part are
5 included herein. In addition, the following definitions shall
6 apply in the imposition of ad valorem taxes:
7 (19) "Computer software" means any information,
8 program, or routine, or any set of one or more programs,
9 routines, or collections of information used or intended for
10 use to convey information or to cause one or more computers or
11 pieces of computer-related peripheral equipment, or any
12 combination thereof, to perform a task or set of tasks.
13 Without limiting the generality of the definition provided in
14 this subsection, the term includes operating and applications
15 programs and all related documentation. Computer software does
16 not include embedded software that resides permanently in the
17 internal memory of a computer or computer-related peripheral
18 equipment and that is not removable without terminating the
19 operation of the computer or equipment. Computer software
20 constitutes personal property only to the extent of the value
21 of the unmounted or uninstalled medium on or in which the
22 information, program, or routine is stored or transmitted,
23 and, after installation or mounting by any person, computer
24 software does not increase the value of the computer or
25 computer-related peripheral equipment, or any combination
26 thereof. Notwithstanding any other provision of law, this
27 subsection applies to the 1997 and subsequent tax rolls and to
28 any assessment in an administrative or judicial action pending
29 on June 1, 1997.
30 Section 3. Subsection (15) is added to section
31 199.052, Florida Statutes, to read:
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1 199.052 Annual tax returns; payment of annual tax.--
2 (15) All banks and financial organizations filing
3 annual intangible tax returns for their customers shall file
4 return information for taxes due January 1, 1999, and
5 thereafter using machine-sensible media. The information
6 required by this subsection must be reported by banks or
7 financial organizations on machine-sensible media, using
8 specifications and instructions of the department. A bank or
9 financial organization that demonstrates to the satisfaction
10 of the department that a hardship exists is not required to
11 file intangible tax returns for its customers using
12 machine-sensible media. The department shall adopt rules
13 necessary to administer this subsection.
14 Section 4. Paragraph (c) of subsection (14) of section
15 212.02, Florida Statutes, is amended to read:
16 212.02 Definitions.--The following terms and phrases
17 when used in this chapter have the meanings ascribed to them
18 in this section, except where the context clearly indicates a
19 different meaning:
20 (14)
21 (c) "Retail sales," "sale at retail," "use,"
22 "storage," and "consumption" do not include materials,
23 containers, labels, sacks, or bags intended to be used one
24 time only for packaging tangible personal property for sale or
25 for packaging in the process of providing a service taxable
26 under this chapter and do not include the sale, use, storage,
27 or consumption of industrial materials, including chemicals
28 and fuels except as provided herein, for future processing,
29 manufacture, or conversion into articles of tangible personal
30 property for resale when such industrial materials, including
31 chemicals and fuels except as provided herein, become a
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1 component or ingredient of the finished product and do not
2 include the sale, use, storage, or consumption of materials
3 for use in repairing a motor vehicle, airplane, or boat, when
4 such materials are incorporated into the repaired vehicle,
5 airplane, or boat. However, said terms include the sale, use,
6 storage, or consumption of tangible personal property,
7 including machinery and equipment or parts thereof, purchased
8 electricity, and fuels used to power machinery, when said
9 items are used and dissipated in fabricating, converting, or
10 processing tangible personal property for sale, even though
11 they may become ingredients or components of the tangible
12 personal property for sale through accident, wear, tear,
13 erosion, corrosion, or similar means.
14 Section 5. Subsections (3) and (4) are added to
15 section 212.0601, Florida Statutes, to read:
16 212.0601 Use taxes of vehicle dealers.--
17 (3) Unless otherwise exempted by law, a motor vehicle
18 dealer who loans a vehicle to any person at no charge shall
19 accrue use tax based on the annual lease value as determined
20 by the United States Interval Revenue Service's Automobile
21 Annual Lease Value Table.
22 (4) Notwithstanding the provisions of a motor vehicle
23 rental agreement, no sales or use tax and no rental car
24 surcharge pursuant to s. 212.0606 shall accrue to the use of a
25 motor vehicle provided at no charge to a person whose motor
26 vehicle is being repaired, adjusted, or serviced by the entity
27 providing the replacement motor vehicle.
28 Section 6. Subsection (4) is added to section
29 212.0606, Florida Statutes, to read:
30 212.0606 Rental car surcharge.--
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1 (4) The surcharge imposed by this section does not
2 apply to a motor vehicle provided at no charge to a person
3 whose motor vehicle is being repaired, adjusted, or serviced
4 by the entity providing the replacement motor vehicle.
5 Section 7. Subsection (5) of section 212.0515, Florida
6 Statutes, is amended to read:
7 212.0515 Sales from vending machines; special
8 provisions; registration; penalties.--
9 (5)(a) Any person who sells food or beverages to an
10 operator for resale through vending machines shall submit to
11 the department on or before the 20th day of the month
12 following the close of each calendar quarter a report which
13 identifies by dealer registration number each operator
14 described in paragraph (b) who has purchased such items from
15 said person and states the net dollar amount of purchases made
16 by each operator from said person. In addition, the report
17 shall also include the purchaser's name, dealer registration
18 number, and sales price for any tax-free sale for resale of
19 canned soft drinks of 25 cases or more.
20 (a)(b) Each operator who purchases food or beverages
21 for resale in vending machines shall annually provide to the
22 dealer from whom the items are purchased a certificate on a
23 form prescribed and issued by the department. The certificate
24 must affirmatively state that the purchaser is a vending
25 machine operator. The certificate shall initially be provided
26 upon the first transaction between the parties and by November
27 1 of each year thereafter.
28 (b)(c) A penalty of $250 is imposed on any person who
29 is required to file the quarterly report required by this
30 subsection who fails to do so or who files false information.
31 A penalty of $250 is imposed on any operator who fails to
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1 comply with the requirements of this subsection or who
2 provides the dealer with false information. Penalties accrue
3 interest as provided for delinquent taxes under this chapter
4 and apply in addition to all other applicable taxes, interest,
5 and penalties.
6 (d) The department is authorized to adopt rules
7 regarding the form in which the quarterly report required by
8 this subsection is to be submitted, which form may include
9 magnetic tape or other means of electronic transmission.
10 Section 8. Section 212.054, Florida Statutes, is
11 amended to read:
12 212.054 Discretionary sales surtax; limitations,
13 administration, and collection.--
14 (1) No general excise tax on sales shall be levied by
15 the governing body of any county unless specifically
16 authorized in s. 212.055. Any general excise tax on sales
17 authorized pursuant to said section shall be administered and
18 collected exclusively as provided in this section.
19 (2)(a) The tax imposed by the governing body of any
20 county authorized to so levy pursuant to s. 212.055 shall be a
21 discretionary surtax on all transactions occurring in the
22 county which transactions are subject to the state tax imposed
23 on sales, use, services, rentals, admissions, and other
24 transactions by this chapter. The surtax, if levied, shall be
25 computed as the applicable rate or rates authorized pursuant
26 to s. 212.055 times the amount of taxable sales and taxable
27 purchases representing such transactions. If the surtax is
28 levied on the sale of an item of tangible personal property or
29 on the sale of a service, the surtax shall be computed by
30 multiplying the rate imposed by the county within which the
31 sale occurs by the amount of the taxable sale. The sale of an
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1 item of tangible personal property or the sale of a service is
2 not subject to the surtax if the property, the service, or the
3 tangible personal property representing the service is
4 delivered within a county that does not impose a discretionary
5 sales surtax.
6 (b) However:
7 1. The tax on any sales amount above $5,000 on any
8 item of tangible personal property and on long-distance
9 telephone service shall not be subject to the surtax. For
10 purposes of administering the $5,000 limitation on an item of
11 tangible personal property, if two or more taxable items of
12 tangible personal property are sold to the same purchaser at
13 the same time and, under generally accepted business practice
14 or industry standards or usage, are normally sold in bulk or
15 are items that, when assembled, comprise a working unit or
16 part of a working unit, such items must be considered a single
17 item for purposes of the $5,000 limitation when supported by a
18 charge ticket, sales slip, invoice, or other tangible evidence
19 of a single sale or rental. The limitation provided in this
20 subparagraph does not apply to the sale of any other service.
21 2. In the case of utility, telecommunication, or
22 television system program services billed on or after the
23 effective date of any such surtax, the entire amount of the
24 tax for utility, telecommunication, or television system
25 program services shall be subject to the surtax. In the case
26 of utility, telecommunication, or television system program
27 services billed after the last day the surtax is in effect,
28 the entire amount of the tax on said items shall not be
29 subject to the surtax.
30 3. In the case of written contracts which are signed
31 prior to the effective date of any such surtax for the
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1 construction of improvements to real property or for
2 remodeling of existing structures, the surtax shall be paid by
3 the contractor responsible for the performance of the
4 contract. However, the contractor may apply for one refund of
5 any such surtax paid on materials necessary for the completion
6 of the contract. Any application for refund shall be made no
7 later than 15 months following initial imposition of the
8 surtax in that county. The application for refund shall be in
9 the manner prescribed by the department by rule. A complete
10 application shall include proof of the written contract and of
11 payment of the surtax. The application shall contain a sworn
12 statement, signed by the applicant or its representative,
13 attesting to the validity of the application. The department
14 shall, within 30 days after approval of a complete
15 application, certify to the county information necessary for
16 issuance of a refund to the applicant. Counties are hereby
17 authorized to issue refunds for this purpose and shall set
18 aside from the proceeds of the surtax a sum sufficient to pay
19 any refund lawfully due. Any person who fraudulently obtains
20 or attempts to obtain a refund pursuant to this subparagraph,
21 in addition to being liable for repayment of any refund
22 fraudulently obtained plus a mandatory penalty of 100 percent
23 of the refund, is guilty of a felony of the third degree,
24 punishable as provided in s. 775.082, s. 775.083, or s.
25 775.084.
26 (3) For the purpose of this section, a transaction
27 shall be deemed to have occurred in a county imposing the
28 surtax when:
29 (a)1. The sale includes an item of tangible personal
30 property, a service, or tangible personal property
31 representing a service, and the item of tangible personal
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1 property, the service, or the tangible personal property
2 representing the service is delivered within the county. If
3 there is no reasonable evidence of delivery of a service, the
4 sale of a service is deemed to occur in the county in which
5 the purchaser accepts the bill of sale.
6 2. However, a dealer selling tangible personal
7 property, or delivering a service or tangible personal
8 property representing a service, into a county which, before
9 November 9 of any year, adopts or revises any surtax
10 authorized in s. 212.055, from outside such a county, is not
11 required to collect the surtax at the new or revised rate on
12 such transaction until February 1 of the year following the
13 year of the adoption or revision of the surtax. However, if
14 the surtax is adopted or revised between November 9 and
15 December 31 of any year, such dealer is not required to
16 collect such surtax at the new or revised rate until February
17 1 of the year after the subsequent year. The department shall
18 notify all dealers of all surtax rates in effect on November 9
19 no later than February 1 of the subsequent year.
20 2.3. The sale of any motor vehicle or mobile home of a
21 class or type which is required to be registered in this state
22 or in any other state shall be deemed to have occurred only in
23 the county identified as the residence address of the
24 purchaser on the registration or title document for such
25 property.
26 (b) The event for which an admission is charged is
27 located in the county.
28 (c) The consumer of utility or television system
29 program services is located in the county, or the
30 telecommunication services are provided to a location within
31 the county.
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1 (d)1. The user of any aircraft or boat of a class or
2 type which is required to be registered, licensed, titled, or
3 documented in this state or by the United States Government
4 imported into the county for use, consumption, distribution,
5 or storage to be used or consumed in the county is located in
6 the county.
7 2. However, it shall be presumed that such items used
8 outside the county for 6 months or longer before being
9 imported into the county were not purchased for use in the
10 county, except as provided in s. 212.06(8)(b).
11 3. This paragraph does not apply to the use or
12 consumption of items upon which a like tax of equal or greater
13 amount has been lawfully imposed and paid outside the county.
14 (e) The purchaser of any motor vehicle or mobile home
15 of a class or type which is required to be registered in this
16 state is a resident of the taxing county as determined by the
17 address appearing on or to be reflected on the registration
18 document for such property.
19 (f)1. Any motor vehicle or mobile home of a class or
20 type which is required to be registered in this state is
21 imported from another state into the taxing county by a user
22 residing therein for the purpose of use, consumption,
23 distribution, or storage in the taxing county.
24 2. However, it shall be presumed that such items used
25 outside the taxing county for 6 months or longer before being
26 imported into the county were not purchased for use in the
27 county.
28 (g) The real property which is leased or rented is
29 located in the county.
30 (h) The transient rental transaction occurs in the
31 county.
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1 (i) The delivery of any aircraft or boat of a class or
2 type which is required to be registered, licensed, titled, or
3 documented in this state or by the United States Government is
4 to a location in the county. However, this paragraph does not
5 apply to the use or consumption of items upon which a like tax
6 of equal or greater amount has been lawfully imposed and paid
7 outside the county.
8 (j) The dealer owing a use tax on purchases or leases
9 is located in the county.
10 (k) The delivery of tangible personal property other
11 than that described in paragraph (d), paragraph (e), or
12 paragraph (f) is made to a location outside the county, but
13 the property is brought into the county within 6 months after
14 delivery, in which event, the owner must pay the surtax as a
15 use tax.
16 (l) The coin-operated amusement or vending machine is
17 located in the county.
18 (m) The florist taking the original order to sell
19 tangible personal property is located in the county,
20 notwithstanding any other provision of this section.
21 (4)(a) The department shall administer, collect, and
22 enforce the tax authorized under s. 212.055 pursuant to the
23 same procedures used in the administration, collection, and
24 enforcement of the general state sales tax imposed under the
25 provisions of this chapter, except as provided in this
26 section. The provisions of this chapter regarding interest
27 and penalties on delinquent taxes shall apply to the surtax.
28 Discretionary sales surtaxes shall not be included in the
29 computation of estimated taxes pursuant to s. 212.11.
30 Notwithstanding any other provision of law, a dealer need not
31 separately state the amount of the surtax on the charge
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1 ticket, sales slip, invoice, or other tangible evidence of
2 sale. For the purposes of this section and s. 212.055, the
3 "proceeds" of any surtax means all funds collected and
4 received by the department pursuant to a specific
5 authorization and levy under s. 212.055, including any
6 interest and penalties on delinquent surtaxes.
7 (b) The proceeds of a discretionary sales surtax
8 collected by the selling dealer located in a county which
9 imposes the surtax shall be returned, less the cost of
10 administration, to the county where the selling dealer is
11 located. The proceeds shall be transferred to the
12 Discretionary Sales Surtax Clearing Trust Fund. A separate
13 account shall be established in such trust fund for each
14 county imposing a discretionary surtax. The amount deducted
15 for the costs of administration shall not exceed 3 percent of
16 the total revenue generated for all counties levying a surtax
17 authorized in s. 212.055. The amount deducted for the costs
18 of administration shall be used only for those costs which are
19 solely and directly attributable to the surtax. The total
20 cost of administration shall be prorated among those counties
21 levying the surtax on the basis of the amount collected for a
22 particular county to the total amount collected for all
23 counties. No later than March 1 of each year, the department
24 shall submit a written report which details the expenses and
25 amounts deducted for the costs of administration to the
26 President of the Senate, the Speaker of the House of
27 Representatives, and the governing authority of each county
28 levying a surtax. The department shall distribute the moneys
29 in the trust fund each month to the appropriate counties,
30 unless otherwise provided in s. 212.055.
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1 (c)1. Any dealer located in a county that does not
2 impose a discretionary sales surtax but who collects the
3 surtax due to sales of tangible personal property or services
4 delivered outside the county shall remit monthly the proceeds
5 of the surtax to the department to be deposited into an
6 account in the Discretionary Sales Surtax Clearing Trust Fund
7 which is separate from the county surtax collection accounts.
8 The department shall distribute funds in this account using a
9 distribution factor determined for each county that levies a
10 surtax and multiplied by the amount of funds in the account
11 and available for distribution. The distribution factor for
12 each county equals the product of:
13 a. The county's latest official population determined
14 pursuant to s. 186.901;
15 b. The county's rate of surtax; and
16 c. The number of months the county has levied a surtax
17 during the most recent distribution period;
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19 divided by the sum of all such products of the counties
20 levying the surtax during the most recent distribution period.
21 2. The department shall compute distribution factors
22 for eligible counties once each quarter and make appropriate
23 quarterly distributions.
24 3. A county that fails to timely provide the
25 information required by this section to the department
26 authorizes the department, by such action, to use the best
27 information available to it in distributing surtax revenues to
28 the county. If this information is unavailable to the
29 department, the department may partially or entirely
30 disqualify the county from receiving surtax revenues under
31 this paragraph. A county that fails to provide timely
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1 information waives its right to challenge the department's
2 determination of the county's share, if any, of revenues
3 provided under this paragraph.
4 (5) No discretionary sales surtax or increase or
5 decrease in the rate of any discretionary sales surtax shall
6 take effect on a date other than January 1. No discretionary
7 sales surtax shall terminate on a day other than December 31
8 the last day of a calendar quarter.
9 (6) The governing body of any county levying a
10 discretionary sales surtax shall enact an ordinance levying
11 the surtax in accordance with the procedures described in s.
12 125.66(2) and shall notify the department within 10 days after
13 adoption of the ordinance. The notice shall include the time
14 period during which the surtax will be in effect, the rate, a
15 copy of the ordinance, and such other information as the
16 department may prescribe by rule. Notification and final
17 adoption of the surtax shall occur no later than 45 days prior
18 to initial imposition of the surtax.
19 (7)(a) The governing body of any county levying a
20 discretionary sales surtax or the school board of any county
21 levying the school capital outlay surtax authorized by s.
22 212.055(7) shall notify the department within 10 days after
23 final adoption by ordinance or referendum of an imposition,
24 termination, or rate change of the surtax, but no later than
25 November 16 prior to the effective date. The notice must
26 specify the time period during which the surtax will be in
27 effect and the rate and must include a copy of the ordinance
28 and such other information as the department requires by rule.
29 Failure to timely provide such notification to the department
30 shall result in the delay of the effective date for a period
31 of 1 year.
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1 (b) In addition to the notification required by
2 paragraph (a), the governing body of any county proposing to
3 levy a discretionary sales surtax or the school board of any
4 county proposing to levy the school capital outlay surtax
5 authorized by s. 212.055(7) shall notify the department by
6 October 1 if the referendum or consideration of the ordinance
7 that would result in imposition, termination, or rate change
8 of the surtax is scheduled to occur on or after October 1 of
9 that year. Failure to timely provide such notification to the
10 department shall result in the delay of the effective date for
11 a period of 1 year.
12 (8)(7) With respect to any motor vehicle or mobile
13 home of a class or type which is required to be registered in
14 this state, the tax due on a transaction occurring in the
15 taxing county as herein provided shall be collected from the
16 purchaser or user incident to the titling and registration of
17 such property, irrespective of whether such titling or
18 registration occurs in the taxing county.
19 Section 9. Section 212.055, Florida Statutes, as
20 amended by section 17 of chapter 97-384, Laws of Florida, is
21 amended to read:
22 212.055 Discretionary sales surtaxes; legislative
23 intent; authorization and use of proceeds.--It is the
24 legislative intent that any authorization for imposition of a
25 discretionary sales surtax shall be published in the Florida
26 Statutes as a subsection of this section, irrespective of the
27 duration of the levy. Each enactment shall specify the types
28 of counties authorized to levy; the rate or rates which may be
29 imposed; the maximum length of time the surtax may be imposed,
30 if any; the procedure which must be followed to secure voter
31 approval, if required; the purpose for which the proceeds may
19
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CS/HB 4413, First Engrossed
1 be expended; and such other requirements as the Legislature
2 may provide. Taxable transactions and administrative
3 procedures shall be as provided in s. 212.054.
4 (1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.--
5 (a) Each charter county which adopted a charter prior
6 to June 1, 1976, and each county the government of which is
7 consolidated with that of one or more municipalities, may levy
8 a discretionary sales surtax, subject to approval by a
9 majority vote of the electorate of the county or by a charter
10 amendment approved by a majority vote of the electorate of the
11 county.
12 (b) The rate shall be up to 1 percent.
13 (c) The proposal to adopt a discretionary sales surtax
14 as provided in this subsection and to create a trust fund
15 within the county accounts shall be placed on the ballot in
16 accordance with law at a time to be set at the discretion of
17 the governing body.
18 (d) Proceeds from the surtax shall be:
19 1. Deposited by the county in the trust fund and shall
20 be used only for the purposes of development, construction,
21 equipment, maintenance, operation, supportive services,
22 including a countywide bus system, and related costs of a
23 fixed guideway rapid transit system;
24 2. Remitted by the governing body of the county to an
25 expressway or transportation authority created by law to be
26 used, at the discretion of such authority, for the
27 development, construction, operation, or maintenance of roads
28 or bridges in the county, for the operation and maintenance of
29 a bus system, or for the payment of principal and interest on
30 existing bonds issued for the construction of such roads or
31 bridges, and, upon approval by the county commission, such
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CS/HB 4413, First Engrossed
1 proceeds may be pledged for bonds issued to refinance existing
2 bonds or new bonds issued for the construction of such roads
3 or bridges; or
4 3. For each county, as defined in s. 125.011(1), used
5 for the development, construction, operation, or maintenance
6 of roads and bridges in the county; for the expansion,
7 operation, and maintenance of an existing bus system; or for
8 the payment of principal and interest on existing bonds issued
9 for the construction of fixed guideway rapid transit systems,
10 roads, or bridges; and such proceeds may be pledged by the
11 governing body of the county for bonds issued to refinance
12 existing bonds or new bonds issued for the construction of
13 such fixed guideway rapid transit systems, roads, or bridges.
14 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--
15 (a)1. The governing authority in each county may levy
16 a discretionary sales surtax of 0.5 percent or 1 percent. The
17 levy of the surtax shall be pursuant to ordinance enacted by a
18 majority of the members of the county governing authority and
19 approved by a majority of the electors of the county voting in
20 a referendum on the surtax. If the governing bodies of the
21 municipalities representing a majority of the county's
22 population adopt uniform resolutions establishing the rate of
23 the surtax and calling for a referendum on the surtax, the
24 levy of the surtax shall be placed on the ballot and shall
25 take effect if approved by a majority of the electors of the
26 county voting in the referendum on the surtax.
27 2. If the surtax was levied pursuant to a referendum
28 held before July 1, 1993, the surtax may not be levied beyond
29 the time established in the ordinance, or, if the ordinance
30 did not limit the period of the levy, the surtax may not be
31 levied for more than 15 years. The levy of such surtax may be
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CS/HB 4413, First Engrossed
1 extended only by approval of a majority of the electors of the
2 county voting in a referendum on the surtax.
3 (b) A statement which includes a brief general
4 description of the projects to be funded by the surtax and
5 which conforms to the requirements of s. 101.161 shall be
6 placed on the ballot by the governing authority of any county
7 which enacts an ordinance calling for a referendum on the levy
8 of the surtax or in which the governing bodies of the
9 municipalities representing a majority of the county's
10 population adopt uniform resolutions calling for a referendum
11 on the surtax. The following question shall be placed on the
12 ballot:
13
14 ....FOR the ....-cent sales tax
15 ....AGAINST the ....-cent sales tax
16
17 (c) Pursuant to s. 212.054(4), the proceeds of the
18 surtax levied under this subsection shall be distributed to
19 the county and the municipalities within such county in which
20 the surtax was collected, according to:
21 1. An interlocal agreement between the county
22 governing authority and the governing bodies of the
23 municipalities representing a majority of the county's
24 municipal population, which agreement may include a school
25 district with the consent of the county governing authority
26 and the governing bodies of the municipalities representing a
27 majority of the county's municipal population; or
28 2. If there is no interlocal agreement, according to
29 the formula provided in s. 218.62.
30
31
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CS/HB 4413, First Engrossed
1 Any change in the distribution formula must take effect on the
2 first day of any month that begins at least 60 days after
3 written notification of that change has been made to the
4 department.
5 (d)1. The proceeds of the surtax authorized by this
6 subsection and any interest accrued thereto shall be expended
7 by the school district or within the county and municipalities
8 within the county, or, in the case of a negotiated joint
9 county agreement, within another county, to finance, plan, and
10 construct infrastructure and to acquire land for public
11 recreation or conservation or protection of natural resources
12 and to finance the closure of county-owned or municipally
13 owned solid waste landfills that are already closed or are
14 required to close by order of the Department of Environmental
15 Protection. Any use of such proceeds or interest for purposes
16 of landfill closure prior to July 1, 1993, is ratified.
17 Neither the proceeds nor any interest accrued thereto shall be
18 used for operational expenses of any infrastructure, except
19 that any county with a population of less than 50,000 that is
20 required to close a landfill by order of the Department of
21 Environmental Protection may use the proceeds or any interest
22 accrued thereto for long-term maintenance costs associated
23 with landfill closure. Counties, as defined in s. 125.011(1),
24 may, in addition, use the proceeds to retire or service
25 indebtedness incurred for bonds issued prior to July 1, 1987,
26 for infrastructure purposes.
27 2. For the purposes of this paragraph,
28 "infrastructure" means:
29 a. Any fixed capital expenditure or fixed capital
30 outlay associated with the construction, reconstruction, or
31 improvement of public facilities which have a life expectancy
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CS/HB 4413, First Engrossed
1 of 5 or more years and any land acquisition, land improvement,
2 design, and engineering costs related thereto.
3 b. A fire department vehicle, an emergency medical
4 service vehicle, a sheriff's office vehicle, a police
5 department vehicle, or any other vehicle, and such equipment
6 necessary to outfit the vehicle for its official use or
7 equipment that has a life expectancy of at least 5 years.
8 3. Notwithstanding any other provision of this
9 subsection, a discretionary sales surtax imposed or extended
10 after the effective date of this act may provide for an amount
11 not to exceed 15 percent of the local option sales surtax
12 proceeds to be allocated for deposit to a trust fund within
13 the county's accounts created for the purpose of funding
14 economic development projects of a general public purpose
15 targeted to improve local economies, including the funding of
16 operational costs and incentives related to such economic
17 development. The ballot statement must indicate the intention
18 to make an allocation under the authority of this
19 subparagraph.
20 (e) School districts, counties, and municipalities
21 receiving proceeds under the provisions of this subsection may
22 pledge such proceeds for the purpose of servicing new bond
23 indebtedness incurred pursuant to law. Local governments may
24 use the services of the Division of Bond Finance of the State
25 Board of Administration pursuant to the State Bond Act to
26 issue any bonds through the provisions of this subsection. In
27 no case may a jurisdiction issue bonds pursuant to this
28 subsection more frequently than once per year. Counties and
29 municipalities may join together for the issuance of bonds
30 authorized by this subsection.
31
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CS/HB 4413, First Engrossed
1 (f) Counties and municipalities shall not use the
2 surtax proceeds to supplant or replace user fees or to reduce
3 ad valorem taxes existing prior to the levy of the surtax
4 authorized by this subsection.
5 (g) Notwithstanding s. 212.054(5), the surtax must
6 take effect on the first day of a month, as fixed by the
7 ordinance adopted pursuant to paragraph (a), and may not take
8 effect until at least 60 days after the date that the
9 referendum approving the levy is held.
10 (g)(h)1. Notwithstanding paragraph (d), a county that
11 has a population of 50,000 or less on April 1, 1992, or any
12 county designated as an area of critical state concern on the
13 effective date of this act, and that imposed the surtax before
14 July 1, 1992, may use the proceeds and interest of the surtax
15 for any public purpose if:
16 a. The debt service obligations for any year are met;
17 b. The county's comprehensive plan has been determined
18 to be in compliance with part II of chapter 163; and
19 c. The county has adopted an amendment to the surtax
20 ordinance pursuant to the procedure provided in s. 125.66
21 authorizing additional uses of the surtax proceeds and
22 interest.
23 2. A municipality located within a county that has a
24 population of 50,000 or less on April 1, 1992, or within a
25 county designated as an area of critical state concern on the
26 effective date of this act, and that imposed the surtax before
27 July 1, 1992, may not use the proceeds and interest of the
28 surtax for any purpose other than an infrastructure purpose
29 authorized in paragraph (d) unless the municipality's
30 comprehensive plan has been determined to be in compliance
31 with part II of chapter 163 and the municipality has adopted
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CS/HB 4413, First Engrossed
1 an amendment to its surtax ordinance or resolution pursuant to
2 the procedure provided in s. 166.041 authorizing additional
3 uses of the surtax proceeds and interest. Such municipality
4 may expend the surtax proceeds and interest for any public
5 purpose authorized in the amendment.
6 3. Those counties designated as an area of critical
7 state concern which qualify to use the surtax for any public
8 purpose may use only up to 10 percent of the surtax proceeds
9 for any public purpose other than for infrastructure purposes
10 authorized by this section.
11 (h)(i) Notwithstanding paragraph (d), a county in
12 which 40 percent or more of the just value of real property is
13 exempt or immune from ad valorem taxation, and the
14 municipalities within such a county, may use the proceeds and
15 interest of the surtax for operation and maintenance of parks
16 and recreation programs and facilities established with the
17 proceeds of the surtax.
18 (i)(j) Notwithstanding any other provision of this
19 section, a county shall not levy local option sales surtaxes
20 authorized in this subsection and subsections (3), (4), (5),
21 and (6) in excess of a combined rate of 1 percent.
22 (3) SMALL COUNTY SURTAX.--
23 (a) The governing authority in each county that has a
24 population of 50,000 or less on April 1, 1992, may levy a
25 discretionary sales surtax of 0.5 percent or 1 percent. The
26 levy of the surtax shall be pursuant to ordinance enacted by
27 an extraordinary vote of the members of the county governing
28 authority if the surtax revenues are expended for operating
29 purposes. If the surtax revenues are expended for the purpose
30 of servicing bond indebtedness, the surtax shall be approved
31
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CS/HB 4413, First Engrossed
1 by a majority of the electors of the county voting in a
2 referendum on the surtax.
3 (b) A statement that includes a brief general
4 description of the projects to be funded by the surtax and
5 conforms to the requirements of s. 101.161 shall be placed on
6 the ballot by the governing authority of any county that
7 enacts an ordinance calling for a referendum on the levy of
8 the surtax for the purpose of servicing bond indebtedness.
9 The following question shall be placed on the ballot:
10
11 ....FOR the ....-cent sales tax
12 ....AGAINST the ....-cent sales tax
13
14 (c) Pursuant to s. 212.054(4), the proceeds of the
15 surtax levied under this subsection shall be distributed to
16 the county and the municipalities within the county in which
17 the surtax was collected, according to:
18 1. An interlocal agreement between the county
19 governing authority and the governing bodies of the
20 municipalities representing a majority of the county's
21 municipal population, which agreement may include a school
22 district with the consent of the county governing authority
23 and the governing bodies of the municipalities representing a
24 majority of the county's municipal population; or
25 2. If there is no interlocal agreement, according to
26 the formula provided in s. 218.62.
27
28 Any change in the distribution formula shall take effect on
29 the first day of any month that begins at least 60 days after
30 written notification of that change has been made to the
31 department.
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CS/HB 4413, First Engrossed
1 (d)1. If the surtax is levied pursuant to a
2 referendum, the proceeds of the surtax and any interest
3 accrued thereto may be expended by the school district or
4 within the county and municipalities within the county, or, in
5 the case of a negotiated joint county agreement, within
6 another county, for the purpose of servicing bond indebtedness
7 to finance, plan, and construct infrastructure and to acquire
8 land for public recreation or conservation or protection of
9 natural resources. However, if the surtax is levied pursuant
10 to an ordinance approved by an extraordinary vote of the
11 members of the county governing authority, the proceeds and
12 any interest accrued thereto may be used for operational
13 expenses of any infrastructure or for any public purpose
14 authorized in the ordinance under which the surtax is levied.
15 2. For the purposes of this paragraph,
16 "infrastructure" means any fixed capital expenditure or fixed
17 capital costs associated with the construction,
18 reconstruction, or improvement of public facilities that have
19 a life expectancy of 5 or more years and any land acquisition,
20 land improvement, design, and engineering costs related
21 thereto.
22 (e) A school district, county, or municipality that
23 receives proceeds under this subsection following a referendum
24 may pledge the proceeds for the purpose of servicing new bond
25 indebtedness incurred pursuant to law. Local governments may
26 use the services of the Division of Bond Finance pursuant to
27 the State Bond Act to issue any bonds through the provisions
28 of this subsection. A jurisdiction may not issue bonds
29 pursuant to this subsection more frequently than once per
30 year. A county and municipality may join together to issue
31 bonds authorized by this subsection.
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CS/HB 4413, First Engrossed
1 (f) Notwithstanding s. 212.054(5), the surtax shall
2 take effect on the first day of a month, as fixed by the
3 ordinance adopted pursuant to paragraph (a). A surtax levied
4 pursuant to a referendum shall not take effect until at least
5 60 days after the date that the referendum approving the levy
6 is held.
7 (f)(g) Notwithstanding any other provision of this
8 section, a county shall not levy local option sales surtaxes
9 authorized in this subsection and subsections (2), (4), (5),
10 and (6) in excess of a combined rate of 1 percent.
11 (4) INDIGENT CARE SURTAX.--
12 (a) The governing body in each county the government
13 of which is not consolidated with that of one or more
14 municipalities, which has a population of at least 800,000
15 residents and is not authorized to levy a surtax under
16 subsection (5) or subsection (6), may levy, pursuant to an
17 ordinance either approved by an extraordinary vote of the
18 governing body or conditioned to take effect only upon
19 approval by a majority vote of the electors of the county
20 voting in a referendum, a discretionary sales surtax at a rate
21 that may not exceed 0.5 percent.
22 (b) If the ordinance is conditioned on a referendum, a
23 statement that includes a brief and general description of the
24 purposes to be funded by the surtax and that conforms to the
25 requirements of s. 101.161 shall be placed on the ballot by
26 the governing body of the county. The following questions
27 shall be placed on the ballot:
28
29 FOR THE. . . .CENTS TAX
30 AGAINST THE. . . .CENTS TAX
31
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CS/HB 4413, First Engrossed
1 (c) Notwithstanding s. 212.054(5), the sales surtax
2 may take effect on the first day of any month, as fixed by the
3 ordinance adopted pursuant to paragraph (a), but may not take
4 effect until at least 60 days after the date of adoption of
5 the ordinance adopted pursuant to paragraph (a) or, if the
6 surtax is made subject to a referendum, at least 60 days after
7 the date of approval by the electors of the ordinance adopted
8 pursuant to paragraph (a).
9 (c)(d) The ordinance adopted by the governing body
10 providing for the imposition of the surtax shall set forth a
11 plan for providing health care services to qualified
12 residents, as defined in paragraph (d)(e). Such plan and
13 subsequent amendments to it shall fund a broad range of health
14 care services for both indigent persons and the medically
15 poor, including, but not limited to, primary care and
16 preventive care as well as hospital care. It shall emphasize
17 a continuity of care in the most cost-effective setting,
18 taking into consideration both a high quality of care and
19 geographic access. Where consistent with these objectives, it
20 shall include, without limitation, services rendered by
21 physicians, clinics, community hospitals, mental health
22 centers, and alternative delivery sites, as well as at least
23 one regional referral hospital where appropriate. It shall
24 provide that agreements negotiated between the county and
25 providers will include reimbursement methodologies that take
26 into account the cost of services rendered to eligible
27 patients, recognize hospitals that render a disproportionate
28 share of indigent care, provide other incentives to promote
29 the delivery of charity care, and require cost containment
30 including, but not limited to, case management. It must also
31 provide that any hospitals that are owned and operated by
30
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CS/HB 4413, First Engrossed
1 government entities on May 21, 1991, must, as a condition of
2 receiving funds under this subsection, afford public access
3 equal to that provided under s. 286.011 as to meetings of the
4 governing board, the subject of which is budgeting resources
5 for the rendition of charity care as that term is defined in
6 the Florida Hospital Uniform Reporting System (FHURS) manual
7 referenced in s. 408.07. The plan shall also include
8 innovative health care programs that provide cost-effective
9 alternatives to traditional methods of service delivery and
10 funding.
11 (d)(e) For the purpose of this subsection, the term
12 "qualified resident" means residents of the authorizing county
13 who are:
14 1. Qualified as indigent persons as certified by the
15 authorizing county;
16 2. Certified by the authorizing county as meeting the
17 definition of the medically poor, defined as persons having
18 insufficient income, resources, and assets to provide the
19 needed medical care without using resources required to meet
20 basic needs for shelter, food, clothing, and personal
21 expenses; or not being eligible for any other state or federal
22 program, or having medical needs that are not covered by any
23 such program; or having insufficient third-party insurance
24 coverage. In all cases, the authorizing county is intended to
25 serve as the payor of last resort; or
26 3. Participating in innovative, cost-effective
27 programs approved by the authorizing county.
28 (e)(f) Moneys collected pursuant to this subsection
29 remain the property of the state and shall be distributed by
30 the Department of Revenue on a regular and periodic basis to
31 the clerk of the circuit court as ex officio custodian of the
31
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CS/HB 4413, First Engrossed
1 funds of the authorizing county. The clerk of the circuit
2 court shall:
3 1. Maintain the moneys in an indigent health care
4 trust fund;
5 2. Invest any funds held on deposit in the trust fund
6 pursuant to general law; and
7 3. Disburse the funds, including any interest earned,
8 to any provider of health care services, as provided in
9 paragraphs (c)(d) and (d)(e), upon directive from the
10 authorizing county.
11 (f)(g) Notwithstanding any other provision of this
12 section, a county shall not levy local option sales surtaxes
13 authorized in this subsection and subsections (2) and (3) in
14 excess of a combined rate of 1 percent.
15 (g)(h) This subsection expires October 1, 2005.
16 (5) COUNTY PUBLIC HOSPITAL SURTAX.--Any county as
17 defined in s. 125.011(1) may levy the surtax authorized in
18 this subsection pursuant to an ordinance either approved by
19 extraordinary vote of the county commission or conditioned to
20 take effect only upon approval by a majority vote of the
21 electors of the county voting in a referendum. In a county as
22 defined in s. 125.011(1), for the purposes of this subsection,
23 "county public general hospital" means a general hospital as
24 defined in s. 395.002 which is owned, operated, maintained, or
25 governed by the county or its agency, authority, or public
26 health trust.
27 (a) The rate shall be 0.5 percent.
28 (b) If the ordinance is conditioned on a referendum,
29 the proposal to adopt the county public hospital surtax shall
30 be placed on the ballot in accordance with law at a time to be
31 set at the discretion of the governing body. The referendum
32
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CS/HB 4413, First Engrossed
1 question on the ballot shall include a brief general
2 description of the health care services to be funded by the
3 surtax.
4 (c) Proceeds from the surtax shall be:
5 1. Deposited by the county in a special fund, set
6 aside from other county funds, to be used only for the
7 operation, maintenance, and administration of the county
8 public general hospital; and
9 2. Remitted promptly by the county to the agency,
10 authority, or public health trust created by law which
11 administers or operates the county public general hospital.
12 (d) The county shall continue to contribute each year
13 at least 80 percent of that percentage of the total county
14 budget appropriated for the operation, administration, and
15 maintenance of the county public general hospital from the
16 county's general revenues in the fiscal year of the county
17 ending September 30, 1991.
18 (e) Notwithstanding any other provision of this
19 section, a county may not levy local option sales surtaxes
20 authorized in this subsection and subsections (2) and (3) in
21 excess of a combined rate of 1 percent.
22 (6) SMALL COUNTY INDIGENT CARE SURTAX.--
23 (a) The governing body in each county that has a
24 population of 50,000 or less on April 1, 1992, may levy,
25 pursuant to an ordinance approved by an extraordinary vote of
26 the governing body, a discretionary sales surtax at a rate of
27 0.5 percent. Any county that levies the surtax authorized by
28 this subsection shall continue to expend county funds for the
29 medically poor and related health services in an amount equal
30 to the amount that it expended for the medically poor and
31
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CS/HB 4413, First Engrossed
1 related health services in the fiscal year preceding the
2 adoption of the authorizing ordinance.
3 (b) Notwithstanding s. 212.054(5), the sales surtax
4 may take effect on the first day of any month, as fixed by the
5 ordinance adopted pursuant to paragraph (a), but may not take
6 effect until at least 60 days after the date of adoption of
7 the ordinance.
8 (b)(c) The ordinance adopted by the governing body
9 providing for the imposition of the surtax shall set forth a
10 brief plan for providing health care services to qualified
11 residents, as defined in paragraph (c)(d). Such plan and
12 subsequent amendments to it shall fund a broad range of health
13 care services for both indigent persons and the medically
14 poor, including, but not limited to, primary care and
15 preventive care as well as hospital care. It shall emphasize
16 a continuity of care in the most cost-effective setting,
17 taking into consideration both a high quality of care and
18 geographic access. Where consistent with these objectives, it
19 shall include, without limitation, services rendered by
20 physicians, clinics, community hospitals, mental health
21 centers, and alternative delivery sites, as well as at least
22 one regional referral hospital where appropriate. It shall
23 provide that agreements negotiated between the county and
24 providers will include reimbursement methodologies that take
25 into account the cost of services rendered to eligible
26 patients, recognize hospitals that render a disproportionate
27 share of indigent care, provide other incentives to promote
28 the delivery of charity care, and require cost containment
29 including, but not limited to, case management. It shall also
30 provide that any hospitals that are owned and operated by
31 government entities on May 21, 1991, must, as a condition of
34
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CS/HB 4413, First Engrossed
1 receiving funds under this subsection, afford public access
2 equal to that provided under s. 286.011 as to meetings of the
3 governing board, the subject of which is budgeting resources
4 for the rendition of charity care as that term is defined in
5 the rules of the Health Care Cost Containment Board. The plan
6 shall also include innovative health care programs that
7 provide cost-effective alternatives to traditional methods of
8 service delivery and funding.
9 (c)(d) For the purpose of this subsection, "qualified
10 resident" means residents of the authorizing county who are:
11 1. Qualified as indigent persons as certified by the
12 authorizing county;
13 2. Certified by the authorizing county as meeting the
14 definition of the medically poor, defined as persons having
15 insufficient income, resources, and assets to provide the
16 needed medical care without using resources required to meet
17 basic needs for shelter, food, clothing, and personal
18 expenses; or not being eligible for any other state or federal
19 program, or having medical needs that are not covered by any
20 such program; or having insufficient third-party insurance
21 coverage. In all cases, the authorizing county is intended to
22 serve as the payor of last resort; or
23 3. Participating in innovative, cost-effective
24 programs approved by the authorizing county.
25 (d)(e) Moneys collected pursuant to this subsection
26 remain the property of the state and shall be distributed by
27 the Department of Revenue on a regular and periodic basis to
28 the clerk of the circuit court as ex officio custodian of the
29 funds of the authorizing county. The clerk of the circuit
30 court shall:
31
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CS/HB 4413, First Engrossed
1 1. Maintain the moneys in an indigent health care
2 trust fund;
3 2. Invest any funds held on deposit in the trust fund
4 pursuant to general law; and
5 3. Disburse the funds, including any interest earned,
6 to any provider of health care services, as provided in
7 paragraphs (b)(c) and (c)(d), upon directive from the
8 authorizing county.
9 (e)(f) Notwithstanding any other provision of this
10 section, a county shall not levy local option sales surtaxes
11 authorized in this subsection and subsections (2) and (3) in
12 excess of a combined rate of 1 percent.
13 (f)(g) This subsection expires October 1, 1998.
14 (7) SCHOOL CAPITAL OUTLAY SURTAX.--
15 (a) The school board in each county may levy, pursuant
16 to resolution conditioned to take effect only upon approval by
17 a majority vote of the electors of the county voting in a
18 referendum, a discretionary sales surtax at a rate that may
19 not exceed 0.5 percent.
20 (b) The resolution shall include a statement that
21 provides a brief and general description of the school capital
22 outlay projects to be funded by the surtax. If applicable, the
23 resolution must state that the district school board has been
24 recognized by the State Board of Education as having a Florida
25 Frugal Schools Program. The statement shall conform to the
26 requirements of s. 101.161 and shall be placed on the ballot
27 by the governing body of the county. The following question
28 shall be placed on the ballot:
29
30 ....FOR THE ....CENTS TAX
31 ....AGAINST THE ....CENTS TAX
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CS/HB 4413, First Engrossed
1
2 (c) Notwithstanding s. 212.054(5), the sales surtax
3 may take effect on the first day of any month, as fixed by the
4 resolution adopted pursuant to paragraph (a), but may not take
5 effect until at least 60 days after the date of approval by
6 the electors of the resolution adopted pursuant to paragraph
7 (a).
8 (c)(d) The resolution providing for the imposition of
9 the surtax shall set forth a plan for use of the surtax
10 proceeds for fixed capital expenditures or fixed capital costs
11 associated with the construction, reconstruction, or
12 improvement of school facilities and campuses which have a
13 useful life expectancy of 5 or more years, and any land
14 acquisition, land improvement, design, and engineering costs
15 related thereto. Additionally, the plan shall include the
16 costs of retrofitting and providing for technology
17 implementation, including hardware and software, for the
18 various sites within the school district. Surtax revenues may
19 be used for the purpose of servicing bond indebtedness to
20 finance projects authorized by this subsection, and any
21 interest accrued thereto may be held in trust to finance such
22 projects. Neither the proceeds of the surtax nor any interest
23 accrued thereto shall be used for operational expenses. If the
24 district school board has been recognized by the State Board
25 of Education as having a Florida Frugal Schools Program, the
26 district's plan for use of the surtax proceeds must be
27 consistent with this subsection and with uses assured under
28 the Florida Frugal Schools Program.
29 (d)(e) Any school board imposing the surtax shall
30 implement a freeze on noncapital local school property taxes,
31 at the millage rate imposed in the year prior to the
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1 implementation of the surtax, for a period of at least 3 years
2 from the date of imposition of the surtax. This provision
3 shall not apply to existing debt service or required state
4 taxes.
5 (e)(f) Surtax revenues collected by the Department of
6 Revenue pursuant to this subsection shall be distributed to
7 the school board imposing the surtax in accordance with law.
8 Section 10. Paragraph (c) of subsection (2) of section
9 212.097, Florida Statutes, is amended to read:
10 212.097 Urban High-Crime Area Job Tax Credit
11 Program.--
12 (2) As used in this section, the term:
13 (c) "New business" means any eligible business first
14 beginning operation on a site in a qualified high-crime area
15 and clearly separate from any other commercial or business
16 operation of the business entity within a qualified high-crime
17 area. A business entity that operated an eligible business
18 within a qualified high-crime area within the 48 months before
19 the period provided for application by subsection (3) is date
20 shall not be considered a new business.
21 Section 11. Paragraph (d) of subsection (2) of section
22 212.098, Florida Statutes, is amended to read:
23 212.098 Rural Job Tax Credit Program.--
24 (2) As used in this section, the term:
25 (d) "New business" means any eligible business first
26 beginning operation on a site in a qualified county and
27 clearly separate from any other commercial or business
28 operation of the business entity within a qualified county. A
29 business entity that operated an eligible business within a
30 qualified county within the 48 months before the period
31
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1 provided for application by subsection (3) is date shall not
2 be considered a new business.
3 Section 12. Subsection (1) of section 212.11, Florida
4 Statutes, is amended to read:
5 212.11 Tax returns and regulations.--
6 (1)(a) Each dealer shall calculate his or her
7 estimated tax liability for any month by one of the following
8 methods:
9 1. Sixty-six percent of the current month's liability
10 pursuant to this part as shown on the tax return;
11 2. Sixty-six percent of the tax reported on the tax
12 return pursuant to this part by a dealer for the taxable
13 transactions occurring during the corresponding month of the
14 preceding calendar year; or
15 3. Sixty-six percent of the average tax liability
16 pursuant to this part for those months during the preceding
17 calendar year in which the dealer reported taxable
18 transactions.
19 (b) For the purpose of ascertaining the amount of tax
20 payable under this chapter, it shall be the duty of all
21 dealers to file make a return and remit the tax, on or before
22 the 20th day of the month, to the department, upon forms
23 prepared and furnished by it or in a format prescribed by it.
24 Such return must show, showing the rentals, admissions, gross
25 sales, or purchases, as the case may be, arising from all
26 leases, rentals, admissions, sales, or purchases taxable under
27 this chapter during the preceding calendar month.
28 (c) However, the department may require:
29 1. A quarterly return and payment when the tax
30 remitted by the dealer for the preceding four calendar
31 quarters did not exceed $1,000.
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1 2. A semiannual return and payment when the tax
2 remitted by the dealer for the preceding four calendar
3 quarters did not exceed $500.
4 3. An annual return and payment when the tax remitted
5 by the dealer for the preceding four calendar quarters did not
6 exceed $100.
7 4. A quarterly return and monthly payment when the tax
8 remitted by the dealer for the preceding four calendar
9 quarters exceeded $1,000 but did not exceed $12,000.
10 (d) The department may authorize dealers who are newly
11 required to file returns and pay tax quarterly to file returns
12 and remit the tax for the 3-month periods ending in February,
13 May, August, and November, and may authorize dealers who are
14 newly required to file returns and pay tax semiannually to
15 file returns and remit the tax for the 6-month periods ending
16 in May and November.
17 (e) The department shall accept returns, except those
18 required to be initiated through an electronic data
19 interchange, as timely if postmarked on or before the 20th day
20 of the month; if the 20th day falls on a Saturday, Sunday, or
21 federal or state legal holiday, returns shall be accepted as
22 timely if postmarked on the next succeeding workday. Any
23 dealer who operates two or more places of business for which
24 returns are required to be filed with the department and
25 maintains records for such places of business in a central
26 office or place shall have the privilege on each reporting
27 date of filing a consolidated return for all such places of
28 business in lieu of separate returns for each such place of
29 business; however, such consolidated returns must clearly
30 indicate the amounts collected within each county of the
31 state. Any dealer who files a consolidated return shall
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1 calculate his or her estimated tax liability for each county
2 by the same method the dealer uses to calculate his or her
3 estimated tax liability on the consolidated return as a whole.
4 Each dealer shall file a return for each tax period even
5 though no tax is due for such period.
6 (f)1. A taxpayer who is required to remit taxes by
7 electronic funds transfer shall make a return in a manner form
8 that is initiated through an electronic data interchange. The
9 acceptable method of transfer, the method, form, and content
10 of the electronic data interchange, giving due regard to
11 developing uniform standards for formats as adopted by the
12 American National Standards Institute, the circumstances under
13 which an electronic data interchange shall serve as a
14 substitute for the filing of another form of return, and the
15 means, if any, by which taxpayers will be provided with
16 acknowledgments, shall be as prescribed by the department. The
17 department must accept such returns as timely if initiated and
18 accepted on or before the 20th day of the month. If the 20th
19 day falls on a Saturday, Sunday, or federal or state legal
20 holiday, returns must be accepted as timely if initiated and
21 accepted on the next succeeding workday.
22 2. The department may waive the requirement to make a
23 return through an electronic data interchange due to problems
24 arising from the taxpayer's computer capabilities, data
25 systems changes, and taxpayer operating procedures. To obtain
26 a waiver, the taxpayer shall demonstrate in writing to the
27 department that such circumstances exist.
28 Section 13. Subsection (1) of section 212.12, Florida
29 Statutes, is amended to read:
30 212.12 Dealer's credit for collecting tax; penalties
31 for noncompliance; powers of Department of Revenue in dealing
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1 with delinquents; brackets applicable to taxable transactions;
2 records required.--
3 (1) Notwithstanding any other provision of law and for
4 the purpose of compensating persons granting licenses for and
5 the lessors of real and personal property taxed hereunder, for
6 the purpose of compensating dealers in tangible personal
7 property, for the purpose of compensating dealers providing
8 communication services and taxable services, for the purpose
9 of compensating owners of places where admissions are
10 collected, and for the purpose of compensating remitters of
11 any taxes or fees reported on the same documents utilized for
12 the sales and use tax, as compensation for the keeping of
13 prescribed records, filing timely tax returns, and the proper
14 accounting and remitting of taxes by them, such seller,
15 person, lessor, dealer, owner, and remitter (except dealers
16 who make mail order sales) shall be allowed 2.5 percent of the
17 amount of the tax due and accounted for and remitted to the
18 department, in the form of a deduction in submitting his or
19 her report and paying the amount due by him or her; the
20 department shall allow such deduction of 2.5 percent of the
21 amount of the tax to the person paying the same for remitting
22 the tax and making of tax returns in the manner herein
23 provided, for paying the amount due to be paid by him or her,
24 and as further compensation to dealers in tangible personal
25 property for the keeping of prescribed records and for
26 collection of taxes and remitting the same. However, if the
27 amount of the tax due and remitted to the department for the
28 reporting period exceeds $1,200, no allowance shall be allowed
29 for all amounts in excess of $1,200. The executive director
30 of the department is authorized to negotiate a collection
31 allowance, pursuant to rules promulgated by the department,
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1 with a dealer who makes mail order sales. The rules of the
2 department shall provide guidelines for establishing the
3 collection allowance based upon the dealer's estimated costs
4 of collecting the tax, the volume and value of the dealer's
5 mail order sales to purchasers in this state, and the
6 administrative and legal costs and likelihood of achieving
7 collection of the tax absent the cooperation of the dealer.
8 However, in no event shall the collection allowance negotiated
9 by the executive director exceed 10 percent of the tax
10 remitted for a reporting period.
11 (a) The collection allowance may not be granted, nor
12 may any deduction be permitted, if the required tax return or
13 tax is delinquent at the time of payment.
14 (b) The Department of Revenue may deny reduce the
15 collection allowance by 10 percent or $50, whichever is less,
16 if a taxpayer files an incomplete return.
17 1. An "incomplete return" is, for purposes of this
18 chapter, a return which is lacking such uniformity,
19 completeness, and arrangement that the physical handling,
20 verification, or review of the return, or determination of
21 other taxes and fees reported on the return may not be readily
22 accomplished.
23 2. The department shall adopt rules requiring such
24 information as it may deem necessary to ensure that the tax
25 levied hereunder is properly collected, reviewed, compiled,
26 reported, and enforced, including, but not limited to: the
27 amount of gross sales; the amount of taxable sales; the amount
28 of tax collected or due; the amount of lawful refunds,
29 deductions, or credits claimed; the amount claimed as the
30 dealer's collection allowance; the amount of penalty and
31 interest; the amount due with the return; and such other
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1 information as the Department of Revenue may specify. The
2 department shall require that transient rentals and
3 agricultural equipment transactions be separately shown. For
4 returns remitted on or after February 1, 1992, the department
5 shall also require that Sales made through vending machines as
6 defined in s. 212.0515 must be separately shown on the return.
7 For returns remitted on or after February 1, 1995, Sales made
8 through coin-operated amusement machines as defined by s.
9 212.02 and the number of machines operated must be separately
10 shown on the return or on a form prescribed by the department.
11 If a separate form is required, the same penalties for late
12 filing, incomplete filing, or failure to file as provided for
13 the sales tax return shall apply to said form.
14 (c) The collection allowance and other credits or
15 deductions provided in this chapter shall be applied
16 proportionally to any taxes or fees reported on the same
17 documents used for the sales and use tax.
18 Section 14. Subsection (4) of section 212.17, Florida
19 Statutes, is amended to read:
20 212.17 Credits for returned goods, rentals, or
21 admissions; additional powers of department.--
22 (4)(a) The department shall design, prepare, print and
23 furnish to all dealers, except dealers filing through
24 electronic data interchange, or make available or prescribe to
25 the said dealers, all necessary forms for filing returns and
26 instructions to ensure a full collection from dealers and an
27 accounting for the taxes due, but failure of any dealer to
28 secure such forms does shall not relieve the such dealer from
29 the payment of the said tax at the time and in the manner
30 herein provided.
31
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1 (b) The department shall prescribe the format and
2 instructions necessary for filing returns in a manner that is
3 initiated through an electronic data interchange to ensure a
4 full collection from dealers and an accounting for the taxes
5 due. The failure of any dealer to use such format does not
6 relieve the dealer from the payment of the tax at the time and
7 in the manner provided.
8 Section 15. Effective January 1, 1999, subsection (1)
9 of section 213.053, Florida Statutes, is amended to read:
10 213.053 Confidentiality and information sharing.--
11 (1) The provisions of this section apply to s.
12 125.0104, county government; s. 125.0108, tourist impact tax;
13 chapter 175, municipal firefighters' pension trust funds;
14 chapter 185, municipal police officers' retirement trust
15 funds; chapter 198, estate taxes; chapter 199, intangible
16 personal property taxes; chapter 201, excise tax on documents;
17 chapter 203, gross receipts taxes; chapter 211, tax on
18 severance and production of minerals; chapter 212, tax on
19 sales, use, and other transactions; chapter 220, income tax
20 code; chapter 221, emergency excise tax; s. 252.372, emergency
21 management, preparedness, and assistance surcharge; s.
22 370.07(3), Apalachicola Bay oyster surcharge; chapter 376,
23 pollutant spill prevention and control; s. 403.718, waste tire
24 fees; s. 403.7185, lead-acid battery fees; s. 403.7195, waste
25 newsprint disposal fees; s. 403.7197, advance disposal fees;
26 s. 538.09, registration of secondhand dealers; s. 538.25,
27 registration of secondary metals recyclers; ss. 624.501 and
28 624.509-624.515 ss. 624.509-624.514, insurance code:
29 administration and general provisions; s. 681.117, motor
30 vehicle warranty enforcement; and s. 896.102, reports of
31 financial transactions in trade or business.
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1 Section 16. 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 17. 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, the term
28 "years" means tax years or calendar years, whichever is
29 applicable to the tax that is voluntarily self-disclosed. A
30 voluntary self-disclosure does not occur if the department has
31 contacted or informed the taxpayer that the department is
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1 inquiring into the taxpayer's liability for tax or whether the
2 taxpayer is 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 18. 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 19. 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 that final resolution of the
10 contest. Any financial institution receiving such notice will
11 maintain a right of set-off 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
22 designee within 5 days after coming into possession or control
23 of any subsequent credits, personal property, or debts owed
24 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 20. Section 213.755, Florida Statutes, is
11 amended to read:
12 213.755 Payment of taxes by electronic funds
13 transfer.--
14 (1) The executive director of the Department of
15 Revenue shall have authority to require a taxpayer to remit
16 taxes by electronic funds transfer where the taxpayer,
17 including consolidated filers, is subject to tax and has paid
18 that tax in the prior state fiscal year in an amount of
19 $50,000 or more.
20 (2) As used in any revenue law administered by the
21 department, the term:
22 (a) "Payment" means any payment or remittance required
23 to be made or paid within a prescribed period or on or before
24 a prescribed date under the authority of any provision of a
25 revenue law which the department has the responsibility for
26 regulating, controlling, and administering. The term does not
27 include any remittance unless the amount of the remittance is
28 actually received by the department.
29 (b) "Return" means any report, claim, statement,
30 notice, application, affidavit, or other document required to
31 be filed within a prescribed period or on or before a
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1 prescribed date under the authority of any provision of a
2 revenue law which the department has the responsibility of
3 regulating, controlling, and administering.
4 (3) Solely for the purposes of administering this
5 section:
6 (a)(1) Taxes levied under parts I and II of chapter
7 206 shall be considered a single tax.
8 (b)(2) A person required to remit a tax acting as a
9 collection agent or dealer for the state shall nonetheless be
10 considered the taxpayer.
11 Section 21. Effective retroactively to January 1,
12 1998, paragraph (n) of subsection (1) and paragraph (c) of
13 subsection (2) of section 220.03, Florida Statutes, are
14 amended to read:
15 220.03 Definitions.--
16 (1) SPECIFIC TERMS.--When used in this code, and when
17 not otherwise distinctly expressed or manifestly incompatible
18 with the intent thereof, the following terms shall have the
19 following meanings:
20 (n) "Internal Revenue Code" means the United States
21 Internal Revenue Code of 1986, as amended and in effect on
22 January 1, 1998 1997, except as provided in subsection (3).
23 (2) DEFINITIONAL RULES.--When used in this code and
24 neither otherwise distinctly expressed nor manifestly
25 incompatible with the intent thereof:
26 (c) Any term used in this code shall have the same
27 meaning as when used in a comparable context in the Internal
28 Revenue Code and other statutes of the United States relating
29 to federal income taxes, as such code and statutes are in
30 effect on January 1, 1998 1997. However, if subsection (3) is
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1 implemented, the meaning of any term shall be taken at the
2 time the term is applied under this code.
3 Section 22. Subsection (11) is added to section
4 220.02, Florida Statutes, to read:
5 220.02 Legislative intent.--
6 (11) Notwithstanding any other provision of this
7 chapter, it is the intent of the Legislature that, except as
8 otherwise provided under the Internal Revenue Code, for the
9 purposes of this chapter, the term "qualified subchapter S
10 subsidiary," as that term is defined in s. 1361(b)(3) of the
11 Internal Revenue Code, shall not be treated as a separate
12 corporation or entity from the S corporation parent to which
13 the subsidiary's assets, liabilities, income, deductions, and
14 credits are attributed under s. 1361(b)(3) of the Internal
15 Revenue Code.
16 Section 23. The Department of Revenue, in consultation
17 with the Division of Economic and Demographic Research, shall
18 conduct a study on the equity of the refund provisions for
19 diesel fuel taxes pursuant to section 206.8745, Florida
20 Statutes, with regard to their applicability to commercial
21 carriers using fuel in a similar manner. The department shall
22 issue a report on its findings to the President of the Senate
23 and the Speaker of the House of Representatives before
24 December 31, 1998.
25 Section 24. Paragraph (b) of subsection (2) of section
26 72.011, Florida Statutes, is amended to read:
27 72.011 Jurisdiction of circuit courts in specific tax
28 matters; administrative hearings and appeals; time for
29 commencing action; parties; deposits.--
30 (2)
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1 (b) The date on which an assessment or a denial of
2 refund becomes final and procedures a procedure by which a
3 taxpayer must be notified of the assessment or of the denial
4 of refund must be established:
5 1. By rule adopted by the Department of Revenue;
6 2. With respect to assessments or refund denials under
7 chapter 207, by rule adopted by the Department of Highway
8 Safety and Motor Vehicles;
9 3. With respect to assessments or refund denials under
10 chapters 210, 550, 561, 562, 563, 564, and 565, by rule
11 adopted by the Department of Business and Professional
12 Regulation; or
13 4. With respect to taxes that a county collects or
14 enforces under s. 125.0104(10) or s. 212.0305(5), by an
15 ordinance that may additionally provide for informal dispute
16 resolution procedures in accordance with s. 213.21.
17 Section 25. Subsection (5) of section 199.052, Florida
18 Statutes, is amended to read:
19 199.052 Annual tax returns; payment of annual tax.--
20 (5) The trustee of a Florida-situs trust is primarily
21 responsible for returning the trust's intangible personal
22 property and paying the annual tax on it.
23 (a) A trust has a Florida situs when:
24 1. All trustees are residents of the state;
25 2. There are three or more trustees sharing equally in
26 the ownership, management, or control of the trust's
27 intangible property, and the majority of the trustees are
28 residents of this state; or
29 3. Trustees consist of both residents and nonresidents
30 and management or control of the trust is with a resident
31 trustee.
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1 (b) When trustees consist of both residents and
2 nonresidents and management or control is with a nonresident
3 trustee, the trust does not have Florida situs and no return
4 is necessary by any resident trustee.
5 (c) A portion of the trust has Florida situs when
6 there are two trustees, one a resident of this state and one a
7 nonresident, and they share equally in the ownership,
8 management, or control of the trust's intangible property. The
9 tax on such property shall be based on the value apportioned
10 between them.
11 (d) If there is more than one trustee in the state,
12 only one tax return for the trust must be filed.
13 (e) The trust's beneficiaries, however, may
14 individually return their equitable shares of the trust's
15 intangible personal property and pay the tax on such shares,
16 in which case the trustee need not return such property or pay
17 such tax, although the department may require the trustee to
18 file an informational return.
19 Section 26. Paragraph (a) of subsection (1) and
20 paragraph (a) of subsection (2) of section 213.21, Florida
21 Statutes, are amended to read:
22 213.21 Informal conferences; compromises.--
23 (1)(a) The Department of Revenue may adopt rules for
24 establishing informal conference procedures within the
25 department for resolution of disputes relating to assessment
26 of taxes, interest, and penalties and the denial of refunds,
27 and for informal hearings under ss. 120.569 and 120.57(2).
28 (2)(a) The executive director of the department or his
29 or her designee is authorized to enter into a written closing
30 agreements agreement with any taxpayer settling or
31 compromising the taxpayer's liability for any tax, interest,
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1 or penalty assessed under any of the chapters specified in s.
2 72.011(1). Such agreements shall be in writing when the amount
3 of tax, penalty, or interest compromised exceeds $30,000 or
4 for lesser amounts when the department deems it appropriate or
5 when requested by the taxpayer. When such a written closing
6 agreement has been approved by the department and signed by
7 the executive director or his or her designee and the
8 taxpayer, it shall be final and conclusive; and, except upon a
9 showing of fraud or misrepresentation of material fact or
10 except as to adjustments pursuant to ss. 198.16 and 220.23, no
11 additional assessment may be made by the department against
12 the taxpayer for the tax, interest, or penalty specified in
13 the closing agreement for the time period specified in the
14 closing agreement, and the taxpayer shall not be entitled to
15 institute any judicial or administrative proceeding to recover
16 any tax, interest, or penalty paid pursuant to the closing
17 agreement. The department is authorized to delegate to the
18 executive director the authority to approve any such closing
19 agreement resulting in a tax reduction of $100,000 or less.
20 Section 27. Paragraph (c) is added to subsection (2)
21 of section 220.222, Florida Statutes, to read:
22 220.222 Returns; time and place for filing.--
23 (2)
24 (c) For purposes of this subsection, a taxpayer is not
25 in compliance with the requirements of s. 220.32 if the
26 taxpayer underpays the required payment by more than the
27 greater of $2000 or 30 percent of the tax shown on the return
28 when filed.
29 Section 28. Subsection (1) of section 624.515, Florida
30 Statutes, is amended to read:
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1 624.515 State Fire Marshal regulatory assessment and
2 surcharge; levy and amount.--
3 (1)(a) In addition to any other license or excise tax
4 now or hereafter imposed, and such taxes as may be imposed
5 under other statutes, there is hereby assessed and imposed
6 upon every domestic, foreign, and alien insurer authorized to
7 engage in this state in the business of issuing policies of
8 fire insurance, a regulatory assessment in an amount equal to
9 1 percent of the gross amount of premiums collected by each
10 such insurer on policies of fire insurance issued by it and
11 insuring property in this state. The assessment shall be
12 payable annually on or before March 1 to the Department of
13 Revenue by the insurer on such premiums collected by it during
14 the preceding calendar year.
15 (b) When it is impractical, due to the nature of the
16 business practices within the insurance industry, to determine
17 the percentage of fire insurance contained within a line of
18 insurance written by an insurer on risks located or resident
19 in Florida, the Department of Revenue may establish by rule
20 such percentages for the industry. The Department of Revenue
21 may also amend the percentages as the insurance industry
22 changes its practices concerning the portion of fire insurance
23 within a line of insurance.
24 Section 29. Subsection (3) of section 896.102, Florida
25 Statutes, is amended to read:
26 896.102 Currency more than $10,000 received in trade
27 or business; report required; noncompliance penalties.--
28 (3) The Department of Revenue may adopt rules and
29 guidelines to administer and enforce these reporting
30 requirements.
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1 Section 30. Except as otherwise expressly provided by
2 this act, this act shall take effect July 1, 1998.
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