Florida Senate - 2009 CS for SB 1748
By the Committee on General Government Appropriations; and
Senator Baker
601-03907-09 20091748c1
1 A bill to be entitled
2 An act relating to the Department of Revenue; amending
3 s. 195.022, F.S.; requiring county property
4 appraisers, tax collectors, clerks of the circuit
5 court, and value adjustment boards to bear the expense
6 of reproducing forms prescribed by the Department of
7 Revenue to administer and collect ad valorem taxes;
8 amending s. 213.34, F.S.; defining terms; imposing an
9 administrative collection processing fee on a taxpayer
10 who fails to pay the amount of tax or penalty due
11 within a certain period after a noncompliant filing
12 event; specifying the amount of the administrative
13 collection processing fee; specifying circumstances
14 under which the Department of Revenue may waive or
15 reduce the fee; providing for the distribution of
16 administrative collection processing fees; amending s.
17 213.75, F.S.; revising the priority order against
18 which payments by a taxpayer apply to amounts owed to
19 the Department of Revenue; providing for application
20 of the administrative collection processing fees to
21 certain noncompliant filing events; amending s.
22 213.755, F.S.; requiring any taxpayer who does not
23 electronically file a certain tax return to pay a
24 specified fee; requiring the fee to be deposited into
25 the Operations Trust Fund of the Department of
26 Revenue; providing that the fee is subject to a
27 service charge; amending s. 220.21, F.S.; conforming a
28 cross-reference; providing for application of
29 specified provisions of the act; providing effective
30 dates.
31
32 Be It Enacted by the Legislature of the State of Florida:
33
34 Section 1. Effective July 1, 2009, section 195.022, Florida
35 Statutes, is amended to read:
36 195.022 Forms to be prescribed by Department of Revenue.
37 The Department of Revenue shall prescribe all forms to be used
38 by property appraisers, tax collectors, clerks of the circuit
39 court, and value adjustment boards in administering and
40 collecting ad valorem taxes. The department shall prescribe a
41 form for each purpose. For counties with a population of 100,000
42 or fewer, the Department of Revenue shall furnish the forms. For
43 counties with a population greater than 100,000, The county
44 officer shall reproduce forms for distribution at the expense of
45 his or her office. A county officer may use a form other than
46 the form prescribed by the department upon obtaining written
47 permission from the executive director of the department;
48 however, a no county officer may not shall use a form if the
49 substantive content of the form varies from which is at variance
50 with the form prescribed by the department for the same or a
51 similar purpose. If the executive director finds good cause to
52 grant such permission he or she may do so. The county officer
53 may continue to use such approved form until the law that which
54 specifies the form is amended or repealed or until the officer
55 receives written disapproval from the executive director.
56 Otherwise, all such officers and their employees shall use the
57 forms, and follow the instructions applicable to the forms,
58 which are prescribed by the department. The department, upon
59 request of any property appraiser or, in any event, at least
60 once every 3 years, shall prescribe and furnish such aerial
61 photographs and nonproperty ownership maps to the property
62 appraisers as are necessary to ensure that all real property
63 within the state is properly listed on the roll. All photographs
64 and maps furnished to counties with a population of 25,000 or
65 fewer shall be paid for by the department as provided by law.
66 For counties with a population greater than 25,000, The
67 department shall furnish such items at the property appraiser’s
68 expense. The department may incur reasonable expenses for
69 procuring aerial photographs and nonproperty ownership maps and
70 may charge a fee to the respective property appraiser equal to
71 the cost incurred. The department shall deposit such fees into
72 the Certification Program Trust Fund created pursuant to s.
73 195.002. There shall be a separate account in the trust fund for
74 the aid and assistance activity of providing aerial photographs
75 and nonproperty ownership maps to property appraisers. The
76 department shall use money in the fund to pay such expenses. All
77 forms furnished by the department shall be paid for by the
78 department as provided by law. All forms and maps and
79 instructions relating to their use shall be substantially
80 uniform throughout the state. An officer may employ supplemental
81 forms and maps, at the expense of his or her office, which he or
82 she deems expedient for the purpose of administering and
83 collecting ad valorem taxes. The forms required in ss.
84 193.461(3)(a) and 196.011(1) for renewal purposes shall require
85 sufficient information for the property appraiser to evaluate
86 the changes in use since the prior year. If the property
87 appraiser determines, in the case of a taxpayer, that he or she
88 has insufficient current information upon which to approve the
89 exemption, or if the information on the renewal form is
90 inadequate for him or her to evaluate the taxable status of the
91 property, he or she may require the resubmission of an original
92 application.
93 Section 2. Section 213.24, Florida Statutes, is amended to
94 read:
95 213.24 Accrual of penalties and interest on deficiencies;
96 deficiency billing costs.—
97 (1) If notice and demand is made for the payment of any
98 amount due under laws made applicable to this chapter and if
99 such amount is paid within 30 days after the date of such
100 billing or notice and demand, no additional penalties or
101 interest under this section on the amount so paid shall be
102 imposed for the period after the date of such notice and demand.
103 (2)(a) Billings for deficiencies or automated refunds of
104 tax, penalty, or interest may shall not be issued for any amount
105 less than the actual costs incurred to produce a billing or
106 automated refund.
107 (b) The cost of issuing billings or automated refunds for
108 any tax or fee enumerated in s. 213.05 or chapter 443 shall be
109 computed in a study performed by the inspector general of the
110 department. The study shall be conducted every 3 years and at
111 such other times as deemed necessary by the inspector general. A
112 minimum billing and automated refund amount shall be established
113 and adjusted in accordance with the results of such study.
114 (c) Any change in minimum billing or automated refund
115 amounts shall be made effective on July 1 following the
116 completion of the study.
117 (3)(a) For purposes of this subsection, the term:
118 1. “Noncompliant filing event” means when a taxpayer fails
119 to timely file a complete and accurate return or fails to timely
120 pay the amount of tax reported on a return required for those
121 taxes or fees enumerated listed in s. 213.05 or chapter 443.
122 2. “Extraordinary circumstance” means the occurrence of an
123 event beyond the control of the taxpayer, including, but not
124 limited to, the taxpayer’s death; an act of war or terrorism,
125 natural disaster, fire, or other casualty; or the nonfeasance or
126 misfeasance of the taxpayer’s employee or representative
127 responsible for complying with the taxes and fees enumerated in
128 s. 213.05 or chapter 443. With respect to acts of the taxpayer’s
129 employee or representative, the taxpayer must show that the
130 principals of the business lacked actual knowledge of the
131 noncompliant filing event.
132 (b) An administrative collection processing fee shall be
133 assessed to offset payment processing and administrative costs
134 incurred by the state due to noncompliant filing events. The
135 department shall collect the administrative collection
136 processing fee from any taxpayer who fails to pay the amount of
137 tax or penalty due within 90 days following the date that the
138 initial notice of the noncompliant filing event is sent to the
139 taxpayer.
140 (c) The amount of the administrative collection processing
141 fee for each noncompliant filing event shall equal 10 percent of
142 the amount of tax or penalty that is not paid within 90 days
143 after the initial notice of the noncompliant filing event is
144 sent to the taxpayer, or $10, whichever is greater. The
145 administrative collection processing fee shall be imposed in
146 addition to the taxes, fees, penalties, and interest prescribed
147 by law. The department may waive or reduce the administrative
148 collection processing fee if the taxpayer demonstrates that the
149 noncompliant filing event was due to an extraordinary
150 circumstance.
151 (d) Administrative collection processing fees collected
152 pursuant to this subsection shall be distributed each fiscal
153 year of the state as follows:
154 1. The first $12 million collected shall be deposited into
155 the department’s Operations Trust Fund.
156 2. Any amount collected above $12 million shall be
157 deposited into the General Revenue Fund.
158 Section 3. Section 213.75, Florida Statutes, is amended to
159 read:
160 213.75 Application of payments.—
161 (1) Except for any payment made pursuant to s. 213.21, or
162 as otherwise specified by the taxpayer at the time he or she
163 makes a payment, whenever any payment is made to the department
164 with respect to any of the revenue laws of this state, such
165 payment shall be applied in descending order of priority against
166 the following as follows:
167 (a) First, against The accrued interest., if any;
168 (b) The amount, if any, remaining after the application to
169 interest shall be credited against Any accrued penalty.; and
170 (c) The administrative collection processing fee.
171 (d)(c) The amount, if any, remaining after application to
172 interest and penalty shall be credited to Any tax due.
173 (2) If a warrant or lien has been filed and recorded by the
174 department, a payment shall be applied in descending order of
175 priority against the following as follows:
176 (a) First, against The costs to record of recordation of
177 the warrant or lien., if any;
178 (b) The amount, if any, remaining shall be applied to
179 accrued interest.;
180 (c) The amount, if any, remaining after the application to
181 interest shall be credited against Any accrued penalty.; and
182 (d) The administrative collection processing fee.
183 (e)(d) The amount, if any, remaining after application to
184 costs, interest, and penalty shall be credited to Any tax due.
185 (3) If a levy has been made by the department, a payment
186 shall be applied in descending order of priority against the
187 following as follows:
188 (a) First, against The costs to execute of execution of the
189 levy., if any;
190 (b) The amount, if any, remaining shall be applied to
191 accrued interest.;
192 (c) The amount, if any, remaining after the application to
193 interest shall be credited against Any accrued penalty.; and
194 (d) The administrative collection processing fee.
195 (e)(d) The amount, if any, remaining after application to
196 costs, interest, and penalty shall be credited to Any tax due.
197 (4) Any surplus proceeds remaining after the application of
198 subsection (3) shall, upon application and satisfactory proof
199 thereof, be refunded by the Chief Financial Officer to the
200 person or persons legally entitled thereto pursuant to s.
201 215.26.
202 Section 4. Effective July 1, 2009, present subsections (6),
203 (7), (8), and (9) of section 213.755, Florida Statutes, are
204 renumbered as subsections (7), (8), (9), and (10), respectively,
205 and a new subsection (6) is added to that section, to read:
206 213.755 Filing of returns and payment of taxes by
207 electronic means.—
208 (6) Any taxpayer who files a sales and use tax return, form
209 DR-15, or form DR-15EZ by any method other than by electronic
210 means must pay a $5 fee for each filed return. This fee is in
211 addition to any other applicable fee or penalty. This fee shall
212 be deposited into the department’s Operations Trust Fund and is
213 not subject to the service charge imposed in s. 215.20. The
214 proceeds of the fee shall be used to offset the costs of the
215 department’s general tax administration program.
216 Section 5. Effective July 1, 2009, subsection (2) of
217 section 220.21, Florida Statutes, is amended to read:
218 220.21 Returns and records; regulations.—
219 (2) A taxpayer who is required to file its federal income
220 tax return by electronic means on a separate or consolidated
221 basis shall file returns required by this chapter by electronic
222 means. For the reasons described in s. 213.755(10) s.
223 213.755(9), the department may waive the requirement to file a
224 return by electronic means for taxpayers that are unable to
225 comply despite good faith efforts or due to circumstances beyond
226 the taxpayer’s reasonable control. The provisions of this
227 subsection are in addition to the requirements of s. 213.755 to
228 electronically file returns and remit payments required under
229 this chapter. The department may prescribe by rule the format
230 and instructions necessary for electronic filing to ensure a
231 full collection of taxes due. In addition to the authority
232 granted under s. 213.755, the acceptable method of transfer, the
233 method, form, and content of the electronic data interchange,
234 and the means, if any, by which the taxpayer will be provided
235 with an acknowledgment may be prescribed by the department. In
236 the case of any failure to comply with the electronic filing
237 requirements of this subsection, a penalty shall be added to the
238 amount of tax due with such return equal to 5 percent of the
239 amount of such tax for the first 30 days the return is not filed
240 electronically, with an additional 5 percent of such tax for
241 each additional month or fraction thereof, not to exceed $250 in
242 the aggregate. The department may settle or compromise the
243 penalty pursuant to s. 213.21. This penalty is in addition to
244 any other penalty that may be applicable and shall be assessed,
245 collected, and paid in the same manner as taxes.
246 Section 6. Except as otherwise expressly provided in this
247 act, this act shall take effect upon becoming a law, and
248 sections 2 and 3 of this act apply to taxes or penalties due
249 before, on, or after the date that this act becomes law and for
250 which notice of a noncompliant filing event is sent on or after
251 the date that this act becomes law.