Florida Senate - 2022             CONFERENCE COMMITTEE AMENDMENT
       Bill No. SB 2514
       
       
       
       
       
       
                                Ì8962801Î896280                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: AD/CR          .           Floor: AD            
             03/14/2022 12:16 PM       .      03/14/2022 12:47 PM       
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       The Conference Committee on SB 2514 recommended the following:
       
    1         Senate Conference Committee Amendment (with title
    2  amendment)
    3  
    4         Delete everything after the enacting clause
    5  and insert:
    6         Section 1. Subsection (1) of section 202.30, Florida
    7  Statutes, is amended to read:
    8         202.30 Payment of taxes by electronic funds transfer;
    9  filing of returns by electronic data interchange.—
   10         (1) A dealer of communications services is required to
   11  remit taxes by electronic funds transfer, in the manner
   12  prescribed by the department, when the amount of tax paid by the
   13  dealer under this chapter, chapter 203, or chapter 212 in the
   14  previous state fiscal year was greater than or equal to the
   15  amount provided in s. 213.755(1) $20,000 or more.
   16         Section 2. Subsection (1) of section 213.755, Florida
   17  Statutes, is amended to read:
   18         213.755 Filing of returns and payment of taxes by
   19  electronic means.—
   20         (1) The executive director of the Department of Revenue
   21  shall have authority to require a taxpayer to file returns and
   22  remit payments by electronic means where the taxpayer is subject
   23  to tax and has paid that tax in the prior state fiscal year in
   24  an amount greater than or equal to $5,000 of $20,000 or more.
   25  Any taxpayer who operates two or more places of business for
   26  which returns are required to be filed with the department shall
   27  combine the tax payments for all such locations in order to
   28  determine whether they are obligated under this section. This
   29  subsection does not override additional requirements in any
   30  provision of a revenue law which the department has the
   31  responsibility for regulating, controlling, and administering.
   32         Section 3. This act shall take effect January 1, 2023.
   33  
   34  ================= T I T L E  A M E N D M E N T ================
   35  And the title is amended as follows:
   36         Delete everything before the enacting clause
   37  and insert:
   38                        A bill to be entitled                      
   39         An act relating to electronic filing of taxes;
   40         amending s. 202.30, F.S.; conforming a provision to
   41         changes made by the act; amending s. 213.755, F.S.;
   42         reducing the threshold at which the executive director
   43         of the Department of Revenue may require a taxpayer to
   44         electronically file returns and remit payments;
   45         providing an effective date.