Florida Senate - 2024                                    SB 1770
       
       
        
       By Senator Gruters
       
       
       
       
       
       22-00616-24                                           20241770__
    1                        A bill to be entitled                      
    2         An act relating to tax-filing extensions; amending ss.
    3         212.11 and 220.222, F.S.; authorizing an automatic
    4         extension for filing returns and remitting taxes on
    5         sales, use, and other transactions and for filing
    6         state income tax returns, respectively, when specified
    7         states of emergency are declared; making technical
    8         changes; providing an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (b) of subsection (1) and paragraph
   13  (b) of subsection (4) of section 212.11, Florida Statutes, are
   14  amended to read:
   15         212.11 Tax returns and regulations.—
   16         (1)
   17         (b) For the purpose of ascertaining the amount of tax
   18  payable under this chapter, it is shall be the duty of all
   19  dealers to file a return and remit the tax, on or before the
   20  20th day of the month, to the department, upon forms prepared
   21  and furnished by it or in a format prescribed by it. Such return
   22  must show the rentals, admissions, gross sales, or purchases, as
   23  the case may be, arising from all leases, rentals, admissions,
   24  sales, or purchases taxable under this chapter during the
   25  preceding calendar month. Notwithstanding this paragraph, when a
   26  state of emergency is declared pursuant to s. 252.36 within 5
   27  business days before the 20th day of the month, a dealer located
   28  in a county to which such emergency declaration applies is
   29  granted an automatic 10-day extension from the due date for
   30  filing a return and remitting the tax.
   31         (4)
   32         (b) The amount of any estimated tax is shall be due and,
   33  payable, and must be remitted by electronic funds transfer by
   34  the 20th day of the month for which it is estimated. The
   35  difference between the amount of estimated tax paid and the
   36  actual amount of tax due under this chapter for such month is
   37  shall be due and payable by the first day of the following month
   38  and must be remitted by electronic funds transfer by the 20th
   39  day thereof. Notwithstanding this paragraph, when a state of
   40  emergency is declared pursuant to s. 252.36 within 5 business
   41  days before the 20th day of the month, a dealer located in a
   42  county to which such emergency declaration applies is granted an
   43  automatic 10-day extension from the due date for filing a return
   44  and remitting the tax.
   45         Section 2. Present paragraphs (c) and (d) of subsection (2)
   46  of section 220.222, Florida Statutes, are redesignated as
   47  paragraphs (d) and (e), respectively, and paragraph (c) is added
   48  to that subsection, to read:
   49         220.222 Returns; time and place for filing.—
   50         (2)
   51         (c) When a taxpayer has been granted an extension or
   52  extensions of time within which to file its federal income tax
   53  return for any taxable year due to a federally declared
   54  disaster, and if the requirements of s. 220.32 are met, the
   55  department shall automatically extend the due date of the return
   56  required under this code until the 15th day after the due date,
   57  including any extensions provided for such federally declared
   58  disaster.
   59         Section 3. This act shall take effect July 1, 2024.