Florida Senate - 2015                        COMMITTEE AMENDMENT
       Bill No. CS for SB 118
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/06/2015           .                                

       Appropriations Subcommittee on Education (Stargel) recommended
       the following:
    1         Senate Amendment (with title amendment)
    3         Delete lines 84 - 86
    4  and insert:
    5         (6) The provisions of chapter 212 regarding the authority
    6  to audit and make assessments and the maintenance of books and
    7  records apply to the collection and remittance of voluntary
    8  contributions by participating businesses under this section.
    9  The provisions of chapters 212 and 213 regarding interest and
   10  penalties, estimated tax liability, and a dealer’s credit for
   11  collecting taxes or fees do not apply to such collections and
   12  remittances, except as provided in paragraphs (a) and (b). The
   13  department may not conduct an audit of voluntary contributions
   14  or undertake enforcement proceedings under this subsection
   15  unless the participating business is otherwise undergoing an
   16  audit for another area of tax.
   17         (a) If the department engages in an audit of a
   18  participating business under this subsection and finds that
   19  voluntary contributions received by the participating business
   20  were not remitted to the department, the department shall
   21  provide written notification to the participating business of
   22  the deficiency. The participating business may remit the
   23  unremitted contributions to the department at any time up to 90
   24  days after the department provides written notification of the
   25  deficiency without incurring any penalty or interest on the
   26  unremitted contributions. If the unremitted contributions are
   27  not provided to the department for deposit within the 90-day
   28  period, the unremitted amount is subject to the penalty imposed
   29  under s. 212.12 and interest imposed under s. 213.235, beginning
   30  with the 91st day and continuing until the collected amounts are
   31  remitted. For purposes of this subsection, the administrative
   32  collection processing fee imposed under s. 213.24 does not
   33  apply.
   34         (b) For the purpose of compensating participating
   35  businesses for the maintenance of books and records, the filing
   36  of returns, and the proper accounting and remitting of
   37  contributions, participating businesses collecting voluntary
   38  contributions under this section may deduct 2.5 percent of the
   39  amount of voluntary contributions remitted to the department.
   41  ================= T I T L E  A M E N D M E N T ================
   42  And the title is amended as follows:
   43         Delete lines 17 - 19
   44  and insert:
   45         forms and procedures; providing that certain
   46         provisions of law regarding the authority to audit and
   47         make assessments and the maintenance of books and
   48         records apply to the collection and remittance of
   49         voluntary contributions; providing that certain
   50         provisions of law regarding interest and penalties,
   51         estimated tax liability, and a dealer’s credit for
   52         collections do not apply to such collections and
   53         remittances; authorizing the department to conduct an
   54         audit of voluntary contributions or undertake
   55         enforcement proceedings under certain circumstances;
   56         requiring the department to provide written
   57         notification to a participating business if the
   58         department finds during an audit that voluntary
   59         contributions were not remitted; providing for the
   60         remittance of unremitted contributions without penalty
   61         or interest within a specified period; providing for
   62         penalties and interest on contributions that are not
   63         remitted within the specified period; authorizing
   64         participating businesses to deduct a specified
   65         percentage of the voluntary contributions collected to
   66         compensate themselves for certain expenses; amending
   67         s. 1013.65, F.S.; including