Florida Senate - 2012                             CS for SB 2068
       By the Committees on Budget Subcommittee on Finance and Tax; and
       Budget Subcommittee on Finance and Tax
       593-02760-12                                          20122068c1
    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.; changing the filing date for
   16         estimated tax under certain circumstances; providing
   17         for future expiration; authorizing the Department of
   18         Revenue to adopt emergency rules; reenacting s.
   19         723.008, F.S., relating to certain fees, penalties,
   20         and fines applicable to the “Florida Mobile Home Act,”
   21         to incorporate the amendment made to s. 212.12, F.S.,
   22         in a reference thereto; requiring the Department of
   23         Revenue to provide adequate notice to affected
   24         taxpayers relating to earlier due dates for making an
   25         estimated payment; providing effective dates.
   27  Be It Enacted by the Legislature of the State of Florida:
   29         Section 1. Effective July 1, 2012, and applicative to
   30  returns due on or after that date, subsection (1) of section
   31  212.12, Florida Statutes, is amended to read:
   32         212.12 Dealer’s credit for collecting tax; penalties for
   33  noncompliance; powers of Department of Revenue in dealing with
   34  delinquents; brackets applicable to taxable transactions;
   35  records required.—
   36         (1)(a)1. Notwithstanding any other provision of law and for
   37  the purpose of compensating persons granting licenses for and
   38  the lessors of real and personal property taxed hereunder, for
   39  the purpose of compensating dealers in tangible personal
   40  property, for the purpose of compensating dealers providing
   41  communication services and taxable services, for the purpose of
   42  compensating owners of places where admissions are collected,
   43  and for the purpose of compensating remitters of any taxes or
   44  fees reported on the same documents utilized for the sales and
   45  use tax, as compensation for the keeping of prescribed records,
   46  filing timely tax returns, and the proper accounting and
   47  remitting of taxes by them, such seller, person, lessor, dealer,
   48  owner, and remitter (except dealers who make mail order sales)
   49  who files the return required pursuant to s. 212.11 only by
   50  electronic means and who pays the amount due on such return only
   51  by electronic means shall be allowed 2.5 percent of the amount
   52  of the tax due, and accounted for, and remitted to the
   53  department, in the form of a deduction in submitting his or her
   54  report and paying the amount due by him or her; the department
   55  shall allow such deduction of 2.5 percent of the amount of the
   56  tax to the person paying the same for remitting the tax and
   57  making of tax returns in the manner herein provided, for paying
   58  the amount due to be paid by him or her, and as further
   59  compensation to dealers in tangible personal property for the
   60  keeping of prescribed records and for collection of taxes and
   61  remitting the same. However, if the amount of the tax due and
   62  remitted to the department by electronic means for the reporting
   63  period exceeds $1,200, an no allowance is not shall be allowed
   64  for all amounts in excess of $1,200. For purposes of this
   65  subparagraph, the term “electronic means” has the same meaning
   66  as provided in s. 213.755(2)(c).
   67         2. The executive director of the department is authorized
   68  to negotiate a collection allowance, pursuant to rules
   69  promulgated by the department, with a dealer who makes mail
   70  order sales. The rules of the department shall provide
   71  guidelines for establishing the collection allowance based upon
   72  the dealer’s estimated costs of collecting the tax, the volume
   73  and value of the dealer’s mail order sales to purchasers in this
   74  state, and the administrative and legal costs and likelihood of
   75  achieving collection of the tax absent the cooperation of the
   76  dealer. However, in no event shall the collection allowance
   77  negotiated by the executive director exceed 10 percent of the
   78  tax remitted for a reporting period.
   79         (b)(a) The Department of Revenue may deny the collection
   80  allowance if a taxpayer files an incomplete return or if the
   81  required tax return or tax is delinquent at the time of payment.
   82         1. An “incomplete return” is, for purposes of this chapter,
   83  a return which is lacking such uniformity, completeness, and
   84  arrangement that the physical handling, verification, review of
   85  the return, or determination of other taxes and fees reported on
   86  the return may not be readily accomplished.
   87         2. The department shall adopt rules requiring such
   88  information as it may deem necessary to ensure that the tax
   89  levied hereunder is properly collected, reviewed, compiled,
   90  reported, and enforced, including, but not limited to: the
   91  amount of gross sales; the amount of taxable sales; the amount
   92  of tax collected or due; the amount of lawful refunds,
   93  deductions, or credits claimed; the amount claimed as the
   94  dealer’s collection allowance; the amount of penalty and
   95  interest; the amount due with the return; and such other
   96  information as the Department of Revenue may specify. The
   97  department shall require that transient rentals and agricultural
   98  equipment transactions be separately shown. Sales made through
   99  vending machines as defined in s. 212.0515 must be separately
  100  shown on the return. Sales made through coin-operated amusement
  101  machines as defined by s. 212.02 and the number of machines
  102  operated must be separately shown on the return or on a form
  103  prescribed by the department. If a separate form is required,
  104  the same penalties for late filing, incomplete filing, or
  105  failure to file as provided for the sales tax return shall apply
  106  to the said form.
  107         (c)(b) The collection allowance and other credits or
  108  deductions provided in this chapter shall be applied
  109  proportionally to any taxes or fees reported on the same
  110  documents used for the sales and use tax.
  111         (d)(c)1. A dealer entitled to the collection allowance
  112  provided in this section may elect to forego the collection
  113  allowance and direct that the said amount be transferred into
  114  the Educational Enhancement Trust Fund. Such an election must be
  115  made with the timely filing of a return and may not be rescinded
  116  once made. If a dealer who makes such an election files a
  117  delinquent return, underpays the tax, or files an incomplete
  118  return, the amount transferred into the Educational Enhancement
  119  Trust Fund shall be the amount of the collection allowance
  120  remaining after resolution of liability for all of the tax,
  121  interest, and penalty due on that return or underpayment of tax.
  122  The Department of Education shall distribute the remaining
  123  amount from the trust fund to the school districts that have
  124  adopted resolutions stating that those funds will be used to
  125  ensure that up-to-date technology is purchased for the
  126  classrooms in the district and that teachers are trained in the
  127  use of that technology. Revenues collected in districts that do
  128  not adopt such a resolution shall be equally distributed to
  129  districts that have adopted such resolutions.
  130         2. This paragraph applies to all taxes, surtaxes, and any
  131  local option taxes administered under this chapter and remitted
  132  directly to the department. This paragraph does not apply to a
  133  any locally imposed and self-administered convention development
  134  tax, tourist development tax, or tourist impact tax administered
  135  under this chapter.
  136         3. Revenues from the dealer-collection allowances shall be
  137  transferred quarterly from the General Revenue Fund to the
  138  Educational Enhancement Trust Fund. The Department of Revenue
  139  shall provide to the Department of Education quarterly
  140  information about such revenues by county to which the
  141  collection allowance was attributed.
  143  Notwithstanding any provision of chapter 120 to the contrary,
  144  the Department of Revenue may adopt rules to carry out the
  145  amendment made by chapter 2006-52, Laws of Florida, to this
  146  section.
  147         Section 2. Effective upon this act becoming a law and
  148  operating retroactively to January 1, 2012, paragraph (n) of
  149  subsection (1) and subsection (2) of section 220.03, Florida
  150  Statutes, are amended to read:
  151         220.03 Definitions.—
  152         (1) SPECIFIC TERMS.—When used in this code, and when not
  153  otherwise distinctly expressed or manifestly incompatible with
  154  the intent thereof, the following terms shall have the following
  155  meanings:
  156         (n) “Internal Revenue Code” means the United States
  157  Internal Revenue Code of 1986, as amended and in effect on
  158  January 1, 2012 2011, except as provided in subsection (3).
  159         (2) DEFINITIONAL RULES.—When used in this code and neither
  160  otherwise distinctly expressed nor manifestly incompatible with
  161  the intent thereof:
  162         (a) The word “corporation” or “taxpayer” shall be deemed to
  163  include the words “and its successors and assigns” as if these
  164  words, or words of similar import, were expressed;
  165         (b) Any term used in any section of this code with respect
  166  to the application of, or in connection with, the provisions of
  167  any other section of this code shall have the same meaning as in
  168  such other section; and
  169         (c) Any term used in this code shall have the same meaning
  170  as when used in a comparable context in the Internal Revenue
  171  Code and other statutes of the United States relating to federal
  172  income taxes, as such code and statutes are in effect on January
  173  1, 2012 2011. However, if subsection (3) is implemented, the
  174  meaning of any term shall be taken at the time the term is
  175  applied under this code.
  176         Section 3. Present subsection (7) of section 220.33,
  177  Florida Statutes, is renumbered as subsection (8), and a new
  178  subsection (7) is added to that section, to read:
  179         220.33 Payments of estimated tax.—A taxpayer required to
  180  file a declaration of estimated tax pursuant to s. 220.24 shall
  181  pay such estimated tax as follows:
  182         (7) Notwithstanding any administrative rule or
  183  determination of the department which allows estimated payments
  184  otherwise due on a Saturday, Sunday, or legal holiday to be paid
  185  on the next succeeding day that is not a Saturday, Sunday, or
  186  legal holiday, any estimated tax payment required under this
  187  section which would otherwise be due no later than Sunday, June
  188  30, 2013, shall be paid on or before June 28, 2013. This
  189  subsection expires July 1, 2014.
  190         Section 4. (1) The executive director of the Department of
  191  Revenue is authorized to adopt emergency rules pursuant to ss.
  192  120.536(1) and 120.54(4), Florida Statutes, for the purpose of
  193  implementing section 3 of this act.
  194         (2) Notwithstanding any other law, the emergency rules
  195  adopted pursuant to this section shall remain in effect for 6
  196  months after adoption and may be renewed during the pendency of
  197  procedures to adopt permanent rules addressing the subject of
  198  the emergency rules.
  199         Section 5. For the purpose of incorporating the amendments
  200  made by this act to section 212.12, Florida Statutes, in a
  201  reference thereto, section 723.008, Florida Statutes, is
  202  reenacted to read:
  203         723.008 Applicability of chapter 212 to fees, penalties,
  204  and fines under this chapter.—The same duties and privileges
  205  imposed by chapter 212 upon dealers in tangible property
  206  respecting the collection and remission of tax; the making of
  207  returns; the keeping of books, records, and accounts; and the
  208  compliance with the rules of the enforcing agency in the
  209  administration of that chapter apply to and are binding upon all
  210  persons who are subject to the fee, penalty, and fine provisions
  211  of this chapter. However, the provisions of s. 212.12(1) do not
  212  apply to this chapter.
  213         Section 6. The Department of Revenue shall provide adequate
  214  notice to affected taxpayers of the earlier due date for making
  215  an estimated payment established by this act. The department may
  216  satisfy this requirement by revising its corporate income tax
  217  return forms, creating a Tax Information Publication, and
  218  revising the due dates provided on its electronic filing
  219  calendar.
  220         Section 7. Except as otherwise expressly provided in this
  221  act and except for this section, which shall take effect upon
  222  this act becoming a law, this act shall take effect July 1,
  223  2012.