Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. SB 1112
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Commerce and Tourism (Taddeo) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 65 - 186
    4  and insert:
    5  business of extracting water from waters of the state and
    6  bottling or packaging the water for sale. The term does not
    7  include a person who extracts and bottles or packages water from
    8  a public water system as defined in s. 403.852(2).
    9         (2)“Department” means the Department of Revenue.
   10         (3)“Waters of the state” has the same meaning as the term
   11  “waters” as defined in s. 403.031(13).
   12         Section 4. Section 211.41, Florida Statutes, is created to
   13  read:
   14         211.41 Bottled water excise tax; distribution and use of
   15  tax proceeds.—
   16         (1)An excise tax is levied upon every person who acts as a
   17  bottled water operator at a rate of 12.5 cents per gallon of
   18  water extracted from waters of the state.
   19         (2)The proceeds of the tax imposed by this section must be
   20  deposited in the Wastewater Treatment and Stormwater Management
   21  Revolving Loan Trust Fund and must be accounted for separately
   22  within the fund. The tax proceeds must be used to provide grants
   23  and loans to local governmental agencies pursuant to s.
   24  403.1835, with priority to projects to connect existing onsite
   25  sewage treatment and disposal systems to central sewerage
   26  systems.
   27         Section 5. Section 211.42, Florida Statutes, is created to
   28  read:
   29         211.42 Returns; filing requirements.—
   30         (1)Each bottled water operator shall remit tax due and
   31  submit to the department a return on or before the 25th day of
   32  each month showing the total amount of water extracted from
   33  waters of the state during the previous month, the source and
   34  county of extraction, the location of all facilities from which
   35  taxable water was extracted, and other information required by
   36  department rule. The department shall prescribe the form of the
   37  return by rule. The return must be filed on or before the last
   38  day prescribed for payment of the tax and must be signed and
   39  verified under oath by the bottled water operator or the bottled
   40  water operator’s authorized representative.
   41         (a) The return must include a statement of the tax due
   42  under this part and such other information as the department may
   43  reasonably require.
   44         (b) A return must be filed even though no tax is due. Any
   45  tax, penalty, or interest due must be remitted with the return.
   46         (2) If any due date prescribed by this section falls on a
   47  Saturday, Sunday, or state or federal holiday, the last date
   48  prescribed for filing or payment is the next day that is not a
   49  Saturday, Sunday, or holiday. The date of receipt by the
   50  department, or the postmark date if mailed, determines the
   51  timeliness of payment or filing.
   52         (3) The department may grant an extension of time for
   53  payment or filing of a return upon written request submitted on
   54  or before the due date.
   55         Section 6. Section 211.43, Florida Statutes, is created to
   56  read:
   57         211.43 Interest and penalties; failure to pay tax or file
   58  return.—
   59         (1) If any part of the tax imposed by this part is not paid
   60  on or before the due date, interest must be added to the amount
   61  due at the rate of 12 percent per year from the due date until
   62  the date of payment.
   63         (2) A bottled water operator who fails to file the return
   64  required under s. 211.42 by the due date shall pay a delinquency
   65  penalty. If tax is due with the return, the delinquency penalty
   66  is 10 percent for each month, or portion thereof, of the amount
   67  of tax due with the return, not to exceed 50 percent. If no tax
   68  is due with the return, the delinquency penalty is $50 for each
   69  month, or portion thereof, during which the return was not
   70  filed, not to exceed $300 in aggregate. The amount of tax due
   71  with a return must be reduced by amounts properly creditable
   72  against the tax liability shown on the return on the date the
   73  return was due.
   74         (3) A bottled water operator who makes a substantial
   75  underpayment of the tax due under this part shall pay a penalty
   76  of 30 percent of the underpayment in addition to the delinquency
   77  penalty imposed under subsection (2). For purposes of this
   78  subsection, a substantial underpayment of tax is a deficiency of
   79  tax in an amount exceeding 35 percent of the total tax due for a
   80  month.
   81         (4) Any penalty or interest imposed under this section is
   82  deemed assessed upon the assessment of the tax and must be
   83  collected and paid in the same manner as the tax.
   84         (5) Any penalty imposed by this section may be settled or
   86  ================= T I T L E  A M E N D M E N T ================
   87  And the title is amended as follows:
   88         Delete lines 13 - 26
   89  and insert:
   90         monthly returns with the Department of Revenue;
   91         authorizing the department to grant extensions for
   92         filing and payment under certain circumstances;
   93         specifying the department’s rulemaking authority;
   94         creating s. 211.43, F.S.; specifying interest payable
   95         on unpaid taxes; specifying the delinquency penalty
   96         for failure to timely file a return; specifying the
   97         penalty for the substantial underpayment of taxes;
   98         providing construction;