Florida Senate - 2012                                    SB 2068
       By the Committee on Budget Subcommittee on Finance and Tax
       593-02321-12                                          20122068__
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 212.12, F.S.;
    3         providing for the collection of allowances of the
    4         amount of tax due by persons who file returns only by
    5         electronic means and pay the amount due on such
    6         returns only by electronic means; deleting provisions
    7         that provide for the collection of such allowances by
    8         persons who file paper returns; defining the term
    9         “electronic means” for purposes of collecting
   10         allowances of the amount of tax due by persons who
   11         file sales and use tax returns; providing for
   12         applicability; amending s. 220.03, F.S.; adopting the
   13         2012 version of the Internal Revenue Code for purposes
   14         of ch. 220, F.S.; providing for retroactive operation;
   15         amending s. 220.33, F.S.; specifying the date by which
   16         estimated tax payments must be made when the due date
   17         is a Saturday, Sunday, or legal holiday; authorizing
   18         the Department of Revenue to adopt emergency rules;
   19         reenacting s. 723.008, F.S., relating to certain fees,
   20         penalties, and fines applicable to the “Florida Mobile
   21         Home Act,” to incorporate the amendment made to s.
   22         212.12, F.S., in a reference thereto; providing
   23         effective dates.
   25  Be It Enacted by the Legislature of the State of Florida:
   27         Section 1. Effective July 1, 2012, and applicative to
   28  returns due on or after that date, subsection (1) of section
   29  212.12, Florida Statutes, is amended to read:
   30         212.12 Dealer’s credit for collecting tax; penalties for
   31  noncompliance; powers of Department of Revenue in dealing with
   32  delinquents; brackets applicable to taxable transactions;
   33  records required.—
   34         (1)(a)1. Notwithstanding any other provision of law and for
   35  the purpose of compensating persons granting licenses for and
   36  the lessors of real and personal property taxed hereunder, for
   37  the purpose of compensating dealers in tangible personal
   38  property, for the purpose of compensating dealers providing
   39  communication services and taxable services, for the purpose of
   40  compensating owners of places where admissions are collected,
   41  and for the purpose of compensating remitters of any taxes or
   42  fees reported on the same documents utilized for the sales and
   43  use tax, as compensation for the keeping of prescribed records,
   44  filing timely tax returns, and the proper accounting and
   45  remitting of taxes by them, such seller, person, lessor, dealer,
   46  owner, and remitter (except dealers who make mail order sales)
   47  who files the return required pursuant to s. 212.11 only by
   48  electronic means and who pays the amount due on such return only
   49  by electronic means shall be allowed 2.5 percent of the amount
   50  of the tax due, and accounted for, and remitted to the
   51  department, in the form of a deduction in submitting his or her
   52  report and paying the amount due by him or her; the department
   53  shall allow such deduction of 2.5 percent of the amount of the
   54  tax to the person paying the same for remitting the tax and
   55  making of tax returns in the manner herein provided, for paying
   56  the amount due to be paid by him or her, and as further
   57  compensation to dealers in tangible personal property for the
   58  keeping of prescribed records and for collection of taxes and
   59  remitting the same. However, if the amount of the tax due and
   60  remitted to the department by electronic means for the reporting
   61  period exceeds $1,200, an no allowance is not shall be allowed
   62  for all amounts in excess of $1,200. For purposes of this
   63  subparagraph, the term “electronic means” has the same meaning
   64  as provided in s. 213.755(2)(c).
   65         2. The executive director of the department is authorized
   66  to negotiate a collection allowance, pursuant to rules
   67  promulgated by the department, with a dealer who makes mail
   68  order sales. The rules of the department shall provide
   69  guidelines for establishing the collection allowance based upon
   70  the dealer’s estimated costs of collecting the tax, the volume
   71  and value of the dealer’s mail order sales to purchasers in this
   72  state, and the administrative and legal costs and likelihood of
   73  achieving collection of the tax absent the cooperation of the
   74  dealer. However, in no event shall the collection allowance
   75  negotiated by the executive director exceed 10 percent of the
   76  tax remitted for a reporting period.
   77         (b)(a) The Department of Revenue may deny the collection
   78  allowance if a taxpayer files an incomplete return or if the
   79  required tax return or tax is delinquent at the time of payment.
   80         1. An “incomplete return” is, for purposes of this chapter,
   81  a return which is lacking such uniformity, completeness, and
   82  arrangement that the physical handling, verification, review of
   83  the return, or determination of other taxes and fees reported on
   84  the return may not be readily accomplished.
   85         2. The department shall adopt rules requiring such
   86  information as it may deem necessary to ensure that the tax
   87  levied hereunder is properly collected, reviewed, compiled,
   88  reported, and enforced, including, but not limited to: the
   89  amount of gross sales; the amount of taxable sales; the amount
   90  of tax collected or due; the amount of lawful refunds,
   91  deductions, or credits claimed; the amount claimed as the
   92  dealer’s collection allowance; the amount of penalty and
   93  interest; the amount due with the return; and such other
   94  information as the Department of Revenue may specify. The
   95  department shall require that transient rentals and agricultural
   96  equipment transactions be separately shown. Sales made through
   97  vending machines as defined in s. 212.0515 must be separately
   98  shown on the return. Sales made through coin-operated amusement
   99  machines as defined by s. 212.02 and the number of machines
  100  operated must be separately shown on the return or on a form
  101  prescribed by the department. If a separate form is required,
  102  the same penalties for late filing, incomplete filing, or
  103  failure to file as provided for the sales tax return shall apply
  104  to the said form.
  105         (c)(b) The collection allowance and other credits or
  106  deductions provided in this chapter shall be applied
  107  proportionally to any taxes or fees reported on the same
  108  documents used for the sales and use tax.
  109         (d)(c)1. A dealer entitled to the collection allowance
  110  provided in this section may elect to forego the collection
  111  allowance and direct that the said amount be transferred into
  112  the Educational Enhancement Trust Fund. Such an election must be
  113  made with the timely filing of a return and may not be rescinded
  114  once made. If a dealer who makes such an election files a
  115  delinquent return, underpays the tax, or files an incomplete
  116  return, the amount transferred into the Educational Enhancement
  117  Trust Fund shall be the amount of the collection allowance
  118  remaining after resolution of liability for all of the tax,
  119  interest, and penalty due on that return or underpayment of tax.
  120  The Department of Education shall distribute the remaining
  121  amount from the trust fund to the school districts that have
  122  adopted resolutions stating that those funds will be used to
  123  ensure that up-to-date technology is purchased for the
  124  classrooms in the district and that teachers are trained in the
  125  use of that technology. Revenues collected in districts that do
  126  not adopt such a resolution shall be equally distributed to
  127  districts that have adopted such resolutions.
  128         2. This paragraph applies to all taxes, surtaxes, and any
  129  local option taxes administered under this chapter and remitted
  130  directly to the department. This paragraph does not apply to a
  131  any locally imposed and self-administered convention development
  132  tax, tourist development tax, or tourist impact tax administered
  133  under this chapter.
  134         3. Revenues from the dealer-collection allowances shall be
  135  transferred quarterly from the General Revenue Fund to the
  136  Educational Enhancement Trust Fund. The Department of Revenue
  137  shall provide to the Department of Education quarterly
  138  information about such revenues by county to which the
  139  collection allowance was attributed.
  141  Notwithstanding any provision of chapter 120 to the contrary,
  142  the Department of Revenue may adopt rules to carry out the
  143  amendment made by chapter 2006-52, Laws of Florida, to this
  144  section.
  145         Section 2. Effective upon this act becoming a law and
  146  operating retroactively to January 1, 2012, paragraph (n) of
  147  subsection (1) and subsection (2) of section 220.03, Florida
  148  Statutes, are amended to read:
  149         220.03 Definitions.—
  150         (1) SPECIFIC TERMS.—When used in this code, and when not
  151  otherwise distinctly expressed or manifestly incompatible with
  152  the intent thereof, the following terms shall have the following
  153  meanings:
  154         (n) “Internal Revenue Code” means the United States
  155  Internal Revenue Code of 1986, as amended and in effect on
  156  January 1, 2012 2011, except as provided in subsection (3).
  157         (2) DEFINITIONAL RULES.—When used in this code and neither
  158  otherwise distinctly expressed nor manifestly incompatible with
  159  the intent thereof:
  160         (a) The word “corporation” or “taxpayer” shall be deemed to
  161  include the words “and its successors and assigns” as if these
  162  words, or words of similar import, were expressed;
  163         (b) Any term used in any section of this code with respect
  164  to the application of, or in connection with, the provisions of
  165  any other section of this code shall have the same meaning as in
  166  such other section; and
  167         (c) Any term used in this code shall have the same meaning
  168  as when used in a comparable context in the Internal Revenue
  169  Code and other statutes of the United States relating to federal
  170  income taxes, as such code and statutes are in effect on January
  171  1, 2012 2011. However, if subsection (3) is implemented, the
  172  meaning of any term shall be taken at the time the term is
  173  applied under this code.
  174         Section 3. Present subsection (7) of section 220.33,
  175  Florida Statutes, is redesignated as subsection (8), and a new
  176  subsection (7) is added to that section, to read:
  177         220.33 Payments of estimated tax.—A taxpayer required to
  178  file a declaration of estimated tax pursuant to s. 220.24 shall
  179  pay such estimated tax as follows:
  180         (7) If an estimated tax payment required under this section
  181  is due on a Saturday, Sunday, or legal holiday, the estimated
  182  tax payment shall be made on or before the preceding day that is
  183  not a Saturday, Sunday, or legal holiday.
  184         Section 4. (1) The executive director of the Department of
  185  Revenue is authorized to adopt emergency rules pursuant to ss.
  186  120.536(1) and 120.54(4), Florida Statutes, for the purpose of
  187  implementing section 3 of this act.
  188         (2) Notwithstanding any other law, the emergency rules
  189  adopted pursuant to this section shall remain in effect for 6
  190  months after adoption and may be renewed during the pendency of
  191  procedures to adopt permanent rules addressing the subject of
  192  the emergency rules.
  193         Section 5. For the purpose of incorporating the amendments
  194  made by this act to section 212.12, Florida Statutes, in a
  195  reference thereto, section 723.008, Florida Statutes, is
  196  reenacted to read:
  197         723.008 Applicability of chapter 212 to fees, penalties,
  198  and fines under this chapter.—The same duties and privileges
  199  imposed by chapter 212 upon dealers in tangible property
  200  respecting the collection and remission of tax; the making of
  201  returns; the keeping of books, records, and accounts; and the
  202  compliance with the rules of the enforcing agency in the
  203  administration of that chapter apply to and are binding upon all
  204  persons who are subject to the fee, penalty, and fine provisions
  205  of this chapter. However, the provisions of s. 212.12(1) do not
  206  apply to this chapter.
  207         Section 6. Except as otherwise expressly provided in this
  208  act and except for this section, which shall take effect upon
  209  this act becoming a law, this act shall take effect July 1,
  210  2012.