| 1 | Representative Carroll offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 240-333 and insert: |
| 5 | in sub-subparagraph f., from the state within 90 days after the |
| 6 | date of purchase or extension or the purchaser removes a |
| 7 | nonqualifying boat or an aircraft from this state within 10 days |
| 8 | after the date of purchase or, when the boat or aircraft is |
| 9 | repaired or altered, within 20 days after completion of the |
| 10 | repairs or alterations; |
| 11 | b. The purchaser, within 30 days from the date of |
| 12 | departure, shall provide the department with written proof that |
| 13 | the purchaser licensed, registered, titled, or documented the |
| 14 | boat or aircraft outside the state. If such written proof is |
| 15 | unavailable, within 30 days the purchaser shall provide proof |
| 16 | that the purchaser applied for such license, title, |
| 17 | registration, or documentation. The purchaser shall forward to |
| 18 | the department proof of title, license, registration, or |
| 19 | documentation upon receipt. |
| 20 | c. The purchaser, within 10 days of removing the boat or |
| 21 | aircraft from Florida, shall furnish the department with proof |
| 22 | of removal in the form of receipts for fuel, dockage, slippage, |
| 23 | tie-down, or hangaring from outside of Florida. The information |
| 24 | so provided must clearly and specifically identify the boat or |
| 25 | aircraft; |
| 26 | d. The selling dealer, within 5 days of the date of sale, |
| 27 | shall provide to the department a copy of the sales invoice, |
| 28 | closing statement, bills of sale, and the original affidavit |
| 29 | signed by the purchaser attesting that he or she has read the |
| 30 | provisions of this section; |
| 31 | e. The seller makes a copy of the affidavit a part of his |
| 32 | or her record for as long as required by s. 213.35; and |
| 33 | f. Unless the nonresident purchaser of a boat of 5 net |
| 34 | tons of admeasurement or larger intends to remove the boat from |
| 35 | this state within 10 days after the date of purchase or when the |
| 36 | boat is repaired or altered, within 20 days after completion of |
| 37 | the repairs or alterations, the nonresident purchaser shall |
| 38 | apply to the selling dealer for a decal which authorizes 90 days |
| 39 | after the date of purchase for removal of the boat. The |
| 40 | nonresident purchaser of a qualifying boat may apply to the |
| 41 | selling dealer within 60 days after the date of purchase for an |
| 42 | extension decal that authorizes the boat to remain in this state |
| 43 | for an additional 90 days, but not more than a total of 180 |
| 44 | days, before the nonresident purchaser is required to pay the |
| 45 | tax imposed by this chapter. The department is authorized to |
| 46 | issue decals in advance to dealers. The number of decals issued |
| 47 | in advance to a dealer shall be consistent with the volume of |
| 48 | the dealer's past sales of boats which qualify under this sub- |
| 49 | subparagraph. The selling dealer or his or her agent shall mark |
| 50 | and affix the decals to qualifying boats in the manner |
| 51 | prescribed by the department, prior to delivery of the boat. |
| 52 | (I) The department is hereby authorized to charge dealers |
| 53 | a fee sufficient to recover the costs of decals issued, except |
| 54 | the extension decal shall cost $350. |
| 55 | (II) The proceeds from the sale of decals will be |
| 56 | deposited into the administrative trust fund. |
| 57 | (III) Decals shall display information to identify the |
| 58 | boat as a qualifying boat under this sub-subparagraph, |
| 59 | including, but not limited to, the decal's date of expiration. |
| 60 | (IV) The department is authorized to require dealers who |
| 61 | purchase decals to file reports with the department and may |
| 62 | prescribe all necessary records by rule. All such records are |
| 63 | subject to inspection by the department. |
| 64 | (V) Any dealer or his or her agent who issues a decal |
| 65 | falsely, fails to affix a decal, mismarks the expiration date of |
| 66 | a decal, or fails to properly account for decals will be |
| 67 | considered prima facie to have committed a fraudulent act to |
| 68 | evade the tax and will be liable for payment of the tax plus a |
| 69 | mandatory penalty of 200 percent of the tax, and shall be liable |
| 70 | for fine and punishment as provided by law for a conviction of a |
| 71 | misdemeanor of the first degree, as provided in s. 775.082 or s. |
| 72 | 775.083. |
| 73 | (VI) Any nonresident purchaser of a boat who removes a |
| 74 | decal prior to permanently removing the boat from the state, or |
| 75 | defaces, changes, modifies, or alters a decal in a manner |
| 76 | affecting its expiration date prior to its expiration, or who |
| 77 | causes or allows the same to be done by another, will be |
| 78 | considered prima facie to have committed a fraudulent act to |
| 79 | evade the tax and will be liable for payment of the tax plus a |
| 80 | mandatory penalty of 200 percent of the tax, and shall be liable |
| 81 | for fine and punishment as provided by law for a conviction of a |
| 82 | misdemeanor of the first degree, as provided in s. 775.082 or s. |
| 83 | 775.083. |
| 84 | (VII) The department is authorized to adopt rules |
| 85 | necessary to administer and enforce this subparagraph and to |
| 86 | publish the necessary forms and instructions. |
| 87 | (VIII) The department is hereby authorized to adopt |
| 88 | emergency rules pursuant to s. 120.54(4) to administer and |
| 89 | enforce the provisions of this subparagraph. |
| 90 |
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| 91 | If the purchaser fails to remove the qualifying boat from this |
| 92 | state within the maximum 180 90 days after purchase or a |
| 93 | nonqualifying boat or an aircraft from this state within 10 days |
| 94 | after purchase or, when the boat or aircraft is repaired or |
| 95 | altered, within 20 days after completion of such repairs or |
| 96 | alterations, or permits the boat or aircraft to return to this |
| 97 | state within 6 months from the date of departure, or if the |
| 98 | purchaser fails to furnish the department with any of the |
| 99 | documentation required by this subparagraph within the |
| 100 | prescribed time period, the purchaser shall be liable for use |
| 101 | tax on the cost price of the boat or aircraft and, in addition |
| 102 | thereto, payment of a penalty to the Department of Revenue equal |
| 103 | to the tax payable. This penalty shall be in lieu of the penalty |
| 104 | imposed by s. 212.12(2) and is mandatory and shall not be waived |
| 105 | by the department. The maximum 180-day |
| 106 |
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| 107 | ----------------------------------------------------- |
| 108 | T I T L E A M E N D M E N T |
| 109 | Remove lines 11-13 and insert: |
| 110 | definition; amending s. 212.05, F.S.; extending the time |
| 111 | nonresident purchasers have to remove a boat from the state |
| 112 | after purchase; providing for an extension decal to be issued by |
| 113 | a dealer; imposing a decal cost; revising industry code |
| 114 | designations; amending s. |