Bill Text: FL S0050 | 2021 | Regular Session | Enrolled


Bill Title: Taxation

Spectrum: Bipartisan Bill

Status: (Passed) 2021-04-20 - Chapter No. 2021-2 [S0050 Detail]

Download: Florida-2021-S0050-Enrolled.html
       ENROLLED
       2021 Legislature              CS for CS for SB 50, 2nd Engrossed
       
       
       
       
       
       
                                                               202150er
    1  
    2         An act relating to taxation; providing a short title;
    3         amending s. 212.02, F.S.; revising the definition of
    4         the term “retail sale” to include sales facilitated
    5         through a marketplace; conforming a provision to
    6         changes made by the act; amending s. 212.05, F.S.;
    7         conforming provisions to changes made by the act;
    8         amending s. 212.054, F.S.; requiring marketplace
    9         providers and persons located outside of this state to
   10         remit discretionary sales surtax when delivering
   11         tangible personal property to a county imposing a
   12         surtax; amending s. 212.0596, F.S.; replacing
   13         provisions relating to the taxation of mail order
   14         sales with provisions relating to the taxation of
   15         remote sales; defining the terms “remote sale” and
   16         “substantial number of remote sales”; providing that
   17         every person making a substantial number of remote
   18         sales is a dealer for purposes of the sales and use
   19         tax; authorizing the Department of Revenue to adopt
   20         rules for collecting use taxes from unregistered
   21         persons; requiring marketplace providers and persons
   22         required to report remote sales to remit discretionary
   23         sales surtax when delivering tangible personal
   24         property to a county imposing a surtax; creating s.
   25         212.05965, F.S.; defining terms; providing that
   26         certain marketplace providers are dealers for purposes
   27         of the sales and use tax; requiring certain
   28         marketplace providers to provide a certain
   29         certification to their marketplace sellers; specifying
   30         requirements for marketplace sellers; requiring
   31         certain marketplace providers to allow the Department
   32         of Revenue to examine and audit their books and
   33         records; specifying the examination and audit
   34         authority of the Department of Revenue; providing that
   35         a marketplace seller, rather than the marketplace
   36         provider, is liable for sales tax collection and
   37         remittance under certain circumstances; authorizing
   38         marketplace providers and marketplace sellers to enter
   39         into agreements for the recovery of certain taxes,
   40         interest, and penalties; providing construction and
   41         applicability; amending s. 212.05965, F.S.; requiring
   42         marketplace providers to collect and remit certain
   43         additional fees at the time of sale; authorizing
   44         marketplace providers and marketplace sellers to
   45         contractually agree for marketplace sellers to collect
   46         applicable taxes and fees; specifying requirements for
   47         marketplace sellers who collect such taxes and fees;
   48         providing for liability of sellers who fail to collect
   49         or remit such taxes and fees; amending s. 212.06,
   50         F.S.; revising the definition of the term “dealer”;
   51         conforming provisions to changes made by the act;
   52         amending s. 212.07, F.S.; conforming a cross
   53         reference; amending s. 212.11, F.S.; requiring certain
   54         marketplace providers or persons required to report
   55         remote sales to file returns and pay taxes
   56         electronically; amending s. 212.12, F.S.; deleting the
   57         authority of the Department of Revenue’s executive
   58         director to negotiate a collection allowance with
   59         certain dealers; deleting the requirement that certain
   60         sales and use taxes on communications services be
   61         collected on the basis of a certain addition;
   62         requiring that certain sales and use taxes be
   63         calculated based on a specified rounding algorithm,
   64         rather than specified brackets; conforming provisions
   65         to changes made by the act; amending s. 212.18, F.S.;
   66         requiring certain marketplace providers or persons
   67         required to report remote sales to file a registration
   68         application electronically; conforming a provision to
   69         changes made by the act; amending s. 212.20, F.S.;
   70         providing applicability of requirements for refund of
   71         taxes adjudicated unconstitutionally collected to
   72         taxes levied or collected pursuant to marketplace
   73         provisions; requiring certain amounts to be deposited
   74         into the Unemployment Compensation Trust Fund during
   75         specified periods; specifying requirements for the
   76         Department of Revenue in reducing distributions by
   77         certain refund amounts paid out of the General Revenue
   78         Fund; requiring the Office of Economic and Demographic
   79         Research to certify to the Department of Revenue
   80         whether the trust fund balance exceeds a certain
   81         amount; providing for contingent future repeal;
   82         amending s. 212.031, F.S.; reducing the tax rate on
   83         the rental or license fee for use of real property
   84         effective upon the cessation of distributions to a
   85         specified trust fund; amending s. 443.1216, F.S.;
   86         conforming a cross-reference; amending s. 443.131,
   87         F.S.; specifying, at certain periods, multipliers to
   88         be applied to employer chargeable benefits for
   89         purposes of calculating employer reemployment
   90         assistance contribution rates; excluding reemployment
   91         benefits paid during a certain timeframe and certain
   92         COVID-19-related benefits paid from being included in
   93         a variable rate calculation; requiring that
   94         contribution rates in certain years be calculated
   95         without applying a trust fund positive adjustment
   96         factor; excluding reemployment benefits paid during a
   97         certain timeframe and certain COVID-19-related
   98         benefits paid from being calculated in the noncharge
   99         benefits and excess payments adjustment factors;
  100         requiring the tax collection service provider to
  101         reissue rates for a certain year; specifying
  102         requirements for employers and the Department of
  103         Revenue; requiring a refund of excess paid amounts
  104         under certain circumstances; specifying requirements
  105         for calculating and assigning contribution rates for
  106         certain years; specifying requirements for the
  107         Department of Economic Opportunity and the tax
  108         collection service provider; providing for contingent
  109         future repeal of modified rate calculations;
  110         specifying requirements for calculating adjustments to
  111         a benefit ratio multiplier; conforming a cross
  112         reference; providing retroactive applicability;
  113         amending s. 443.191, F.S.; adding a specified source
  114         of revenues to the Unemployment Compensation Trust
  115         Fund; amending ss. 212.04 and 212.0506, F.S.;
  116         conforming provisions to changes made by the act;
  117         amending s. 213.015, F.S.; conforming a cross
  118         reference; authorizing taxpayers to use one of two
  119         methods for calculating sales tax for a specified
  120         timeframe; providing construction; amending s. 213.27,
  121         F.S.; conforming provisions to changes made by the
  122         act; reenacting s. 212.055(2)(c), (3)(c), (8)(c), and
  123         (9)(c), F.S., relating to discretionary sales
  124         surtaxes, to incorporate the amendment made to s.
  125         212.054, F.S., in references thereto; providing
  126         applicability; providing relief to certain persons for
  127         liability for tax, penalty, and interest due on
  128         certain remote sales and owed on certain purchases
  129         that occurred before a certain date; providing
  130         applicability; prohibiting the department from using
  131         data received from marketplace providers or persons
  132         making remote sales for certain purposes; providing
  133         applicability; providing construction; authorizing the
  134         department to adopt emergency rules; providing for
  135         expiration of that authority; authorizing the
  136         department to contract with a qualified vendor for
  137         certain purposes without using a competitive
  138         solicitation process; providing an appropriation;
  139         providing for severability; providing effective dates.
  140  
  141         WHEREAS, during the 2020 calendar year, the United States
  142  economy was significantly strained by the COVID-19 pandemic, and
  143  such economic stress is continuing in the 2021 calendar year and
  144  may have impacts in later years, and
  145         WHEREAS, the State of Florida was in full lockdown during
  146  April 2020 and then began to reopen the Florida economy in a
  147  measured manner thereafter, and
  148         WHEREAS, the financial strain of lockdowns and reduced
  149  economic activity caused some Florida businesses to close
  150  permanently and others to terminate portions of their workforce,
  151  and
  152         WHEREAS, in the 6-month period before April 2020, Florida’s
  153  average monthly reemployment assistance benefits expense was
  154  $27.2 million, and
  155         WHEREAS, beginning in April 2020, Florida’s monthly
  156  reemployment assistance benefits expense increased by 800
  157  percent over the prior 6-month average, and at times, the
  158  increase exceeded 2,000 percent, and
  159         WHEREAS, in the current time of recovery, Florida’s
  160  reemployment assistance benefits expense remains 473 percent
  161  over the 6-month average benefit amount before April 2020, and
  162  is estimated to continue at elevated levels for the foreseeable
  163  future, and
  164         WHEREAS, to the fullest extent possible, the Legislature
  165  intends to relieve individual Florida businesses of increases in
  166  the Reemployment Assistance Tax which are due to increased
  167  reemployment assistance benefits resulting from the pandemic,
  168  and
  169         WHEREAS, the Legislature intends to ensure that the
  170  Unemployment Compensation Trust Fund remains solvent for the
  171  purposes of providing benefits to Floridians impacted by these
  172  extraordinary events, and
  173         WHEREAS, the Legislature intends to equalize the tax
  174  collection responsibilities of retailers both inside and outside
  175  Florida who make sales of taxable items to Florida residents,
  176  NOW, THEREFORE,
  177  
  178  Be It Enacted by the Legislature of the State of Florida:
  179  
  180         Section 1. This act may be cited as the “Park Randall
  181  ‘Randy’ Miller Act.”
  182         Section 2. Paragraph (e) of subsection (14) of section
  183  212.02, Florida Statutes, is amended, and paragraph (f) is added
  184  to that subsection, to read:
  185         212.02 Definitions.—The following terms and phrases when
  186  used in this chapter have the meanings ascribed to them in this
  187  section, except where the context clearly indicates a different
  188  meaning:
  189         (14)
  190         (e) The term “retail sale” includes a remote mail order
  191  sale, as defined in s. 212.0596(1).
  192         (f)The term “retail sale” includes a sale facilitated
  193  through a marketplace as defined in s. 212.05965(1).
  194         Section 3. Section 212.05, Florida Statutes, is amended to
  195  read:
  196         212.05 Sales, storage, use tax.—It is hereby declared to be
  197  the legislative intent that every person is exercising a taxable
  198  privilege who engages in the business of selling tangible
  199  personal property at retail in this state, including the
  200  business of making or facilitating remote mail order sales;, or
  201  who rents or furnishes any of the things or services taxable
  202  under this chapter;, or who stores for use or consumption in
  203  this state any item or article of tangible personal property as
  204  defined herein and who leases or rents such property within the
  205  state.
  206         (1) For the exercise of such privilege, a tax is levied on
  207  each taxable transaction or incident, which tax is due and
  208  payable as follows:
  209         (a)1.a. At the rate of 6 percent of the sales price of each
  210  item or article of tangible personal property when sold at
  211  retail in this state, computed on each taxable sale for the
  212  purpose of remitting the amount of tax due the state, and
  213  including each and every retail sale.
  214         b. Each occasional or isolated sale of an aircraft, boat,
  215  mobile home, or motor vehicle of a class or type which is
  216  required to be registered, licensed, titled, or documented in
  217  this state or by the United States Government shall be subject
  218  to tax at the rate provided in this paragraph. The department
  219  shall by rule adopt any nationally recognized publication for
  220  valuation of used motor vehicles as the reference price list for
  221  any used motor vehicle which is required to be licensed pursuant
  222  to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
  223  party to an occasional or isolated sale of such a vehicle
  224  reports to the tax collector a sales price which is less than 80
  225  percent of the average loan price for the specified model and
  226  year of such vehicle as listed in the most recent reference
  227  price list, the tax levied under this paragraph shall be
  228  computed by the department on such average loan price unless the
  229  parties to the sale have provided to the tax collector an
  230  affidavit signed by each party, or other substantial proof,
  231  stating the actual sales price. Any party to such sale who
  232  reports a sales price less than the actual sales price is guilty
  233  of a misdemeanor of the first degree, punishable as provided in
  234  s. 775.082 or s. 775.083. The department shall collect or
  235  attempt to collect from such party any delinquent sales taxes.
  236  In addition, such party shall pay any tax due and any penalty
  237  and interest assessed plus a penalty equal to twice the amount
  238  of the additional tax owed. Notwithstanding any other provision
  239  of law, the Department of Revenue may waive or compromise any
  240  penalty imposed pursuant to this subparagraph.
  241         2. This paragraph does not apply to the sale of a boat or
  242  aircraft by or through a registered dealer under this chapter to
  243  a purchaser who, at the time of taking delivery, is a
  244  nonresident of this state, does not make his or her permanent
  245  place of abode in this state, and is not engaged in carrying on
  246  in this state any employment, trade, business, or profession in
  247  which the boat or aircraft will be used in this state, or is a
  248  corporation none of the officers or directors of which is a
  249  resident of, or makes his or her permanent place of abode in,
  250  this state, or is a noncorporate entity that has no individual
  251  vested with authority to participate in the management,
  252  direction, or control of the entity’s affairs who is a resident
  253  of, or makes his or her permanent abode in, this state. For
  254  purposes of this exemption, either a registered dealer acting on
  255  his or her own behalf as seller, a registered dealer acting as
  256  broker on behalf of a seller, or a registered dealer acting as
  257  broker on behalf of the purchaser may be deemed to be the
  258  selling dealer. This exemption shall not be allowed unless:
  259         a. The purchaser removes a qualifying boat, as described in
  260  sub-subparagraph f., from the state within 90 days after the
  261  date of purchase or extension, or the purchaser removes a
  262  nonqualifying boat or an aircraft from this state within 10 days
  263  after the date of purchase or, when the boat or aircraft is
  264  repaired or altered, within 20 days after completion of the
  265  repairs or alterations; or if the aircraft will be registered in
  266  a foreign jurisdiction and:
  267         (I) Application for the aircraft’s registration is properly
  268  filed with a civil airworthiness authority of a foreign
  269  jurisdiction within 10 days after the date of purchase;
  270         (II) The purchaser removes the aircraft from the state to a
  271  foreign jurisdiction within 10 days after the date the aircraft
  272  is registered by the applicable foreign airworthiness authority;
  273  and
  274         (III) The aircraft is operated in the state solely to
  275  remove it from the state to a foreign jurisdiction.
  276  
  277  For purposes of this sub-subparagraph, the term “foreign
  278  jurisdiction” means any jurisdiction outside of the United
  279  States or any of its territories;
  280         b. The purchaser, within 90 days from the date of
  281  departure, provides the department with written proof that the
  282  purchaser licensed, registered, titled, or documented the boat
  283  or aircraft outside the state. If such written proof is
  284  unavailable, within 90 days the purchaser shall provide proof
  285  that the purchaser applied for such license, title,
  286  registration, or documentation. The purchaser shall forward to
  287  the department proof of title, license, registration, or
  288  documentation upon receipt;
  289         c. The purchaser, within 30 days after removing the boat or
  290  aircraft from Florida, furnishes the department with proof of
  291  removal in the form of receipts for fuel, dockage, slippage,
  292  tie-down, or hangaring from outside of Florida. The information
  293  so provided must clearly and specifically identify the boat or
  294  aircraft;
  295         d. The selling dealer, within 30 days after the date of
  296  sale, provides to the department a copy of the sales invoice,
  297  closing statement, bills of sale, and the original affidavit
  298  signed by the purchaser attesting that he or she has read the
  299  provisions of this section;
  300         e. The seller makes a copy of the affidavit a part of his
  301  or her record for as long as required by s. 213.35; and
  302         f. Unless the nonresident purchaser of a boat of 5 net tons
  303  of admeasurement or larger intends to remove the boat from this
  304  state within 10 days after the date of purchase or when the boat
  305  is repaired or altered, within 20 days after completion of the
  306  repairs or alterations, the nonresident purchaser applies to the
  307  selling dealer for a decal which authorizes 90 days after the
  308  date of purchase for removal of the boat. The nonresident
  309  purchaser of a qualifying boat may apply to the selling dealer
  310  within 60 days after the date of purchase for an extension decal
  311  that authorizes the boat to remain in this state for an
  312  additional 90 days, but not more than a total of 180 days,
  313  before the nonresident purchaser is required to pay the tax
  314  imposed by this chapter. The department is authorized to issue
  315  decals in advance to dealers. The number of decals issued in
  316  advance to a dealer shall be consistent with the volume of the
  317  dealer’s past sales of boats which qualify under this sub
  318  subparagraph. The selling dealer or his or her agent shall mark
  319  and affix the decals to qualifying boats in the manner
  320  prescribed by the department, before delivery of the boat.
  321         (I) The department is hereby authorized to charge dealers a
  322  fee sufficient to recover the costs of decals issued, except the
  323  extension decal shall cost $425.
  324         (II) The proceeds from the sale of decals will be deposited
  325  into the administrative trust fund.
  326         (III) Decals shall display information to identify the boat
  327  as a qualifying boat under this sub-subparagraph, including, but
  328  not limited to, the decal’s date of expiration.
  329         (IV) The department is authorized to require dealers who
  330  purchase decals to file reports with the department and may
  331  prescribe all necessary records by rule. All such records are
  332  subject to inspection by the department.
  333         (V) Any dealer or his or her agent who issues a decal
  334  falsely, fails to affix a decal, mismarks the expiration date of
  335  a decal, or fails to properly account for decals will be
  336  considered prima facie to have committed a fraudulent act to
  337  evade the tax and will be liable for payment of the tax plus a
  338  mandatory penalty of 200 percent of the tax, and shall be liable
  339  for fine and punishment as provided by law for a conviction of a
  340  misdemeanor of the first degree, as provided in s. 775.082 or s.
  341  775.083.
  342         (VI) Any nonresident purchaser of a boat who removes a
  343  decal before permanently removing the boat from the state, or
  344  defaces, changes, modifies, or alters a decal in a manner
  345  affecting its expiration date before its expiration, or who
  346  causes or allows the same to be done by another, will be
  347  considered prima facie to have committed a fraudulent act to
  348  evade the tax and will be liable for payment of the tax plus a
  349  mandatory penalty of 200 percent of the tax, and shall be liable
  350  for fine and punishment as provided by law for a conviction of a
  351  misdemeanor of the first degree, as provided in s. 775.082 or s.
  352  775.083.
  353         (VII) The department is authorized to adopt rules necessary
  354  to administer and enforce this subparagraph and to publish the
  355  necessary forms and instructions.
  356         (VIII) The department is hereby authorized to adopt
  357  emergency rules pursuant to s. 120.54(4) to administer and
  358  enforce the provisions of this subparagraph.
  359  
  360  If the purchaser fails to remove the qualifying boat from this
  361  state within the maximum 180 days after purchase or a
  362  nonqualifying boat or an aircraft from this state within 10 days
  363  after purchase or, when the boat or aircraft is repaired or
  364  altered, within 20 days after completion of such repairs or
  365  alterations, or permits the boat or aircraft to return to this
  366  state within 6 months from the date of departure, except as
  367  provided in s. 212.08(7)(fff), or if the purchaser fails to
  368  furnish the department with any of the documentation required by
  369  this subparagraph within the prescribed time period, the
  370  purchaser shall be liable for use tax on the cost price of the
  371  boat or aircraft and, in addition thereto, payment of a penalty
  372  to the Department of Revenue equal to the tax payable. This
  373  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
  374  The maximum 180-day period following the sale of a qualifying
  375  boat tax-exempt to a nonresident may not be tolled for any
  376  reason.
  377         (b) At the rate of 6 percent of the cost price of each item
  378  or article of tangible personal property when the same is not
  379  sold but is used, consumed, distributed, or stored for use or
  380  consumption in this state; however, for tangible property
  381  originally purchased exempt from tax for use exclusively for
  382  lease and which is converted to the owner’s own use, tax may be
  383  paid on the fair market value of the property at the time of
  384  conversion. If the fair market value of the property cannot be
  385  determined, use tax at the time of conversion shall be based on
  386  the owner’s acquisition cost. Under no circumstances may the
  387  aggregate amount of sales tax from leasing the property and use
  388  tax due at the time of conversion be less than the total sales
  389  tax that would have been due on the original acquisition cost
  390  paid by the owner.
  391         (c) At the rate of 6 percent of the gross proceeds derived
  392  from the lease or rental of tangible personal property, as
  393  defined herein; however, the following special provisions apply
  394  to the lease or rental of motor vehicles:
  395         1. When a motor vehicle is leased or rented for a period of
  396  less than 12 months:
  397         a. If the motor vehicle is rented in Florida, the entire
  398  amount of such rental is taxable, even if the vehicle is dropped
  399  off in another state.
  400         b. If the motor vehicle is rented in another state and
  401  dropped off in Florida, the rental is exempt from Florida tax.
  402         2. Except as provided in subparagraph 3., for the lease or
  403  rental of a motor vehicle for a period of not less than 12
  404  months, sales tax is due on the lease or rental payments if the
  405  vehicle is registered in this state; provided, however, that no
  406  tax shall be due if the taxpayer documents use of the motor
  407  vehicle outside this state and tax is being paid on the lease or
  408  rental payments in another state.
  409         3. The tax imposed by this chapter does not apply to the
  410  lease or rental of a commercial motor vehicle as defined in s.
  411  316.003(13)(a) to one lessee or rentee for a period of not less
  412  than 12 months when tax was paid on the purchase price of such
  413  vehicle by the lessor. To the extent tax was paid with respect
  414  to the purchase of such vehicle in another state, territory of
  415  the United States, or the District of Columbia, the Florida tax
  416  payable shall be reduced in accordance with the provisions of s.
  417  212.06(7). This subparagraph shall only be available when the
  418  lease or rental of such property is an established business or
  419  part of an established business or the same is incidental or
  420  germane to such business.
  421         (d) At the rate of 6 percent of the lease or rental price
  422  paid by a lessee or rentee, or contracted or agreed to be paid
  423  by a lessee or rentee, to the owner of the tangible personal
  424  property.
  425         (e)1. At the rate of 6 percent on charges for:
  426         a. Prepaid calling arrangements. The tax on charges for
  427  prepaid calling arrangements shall be collected at the time of
  428  sale and remitted by the selling dealer.
  429         (I) “Prepaid calling arrangement” has the same meaning as
  430  provided in s. 202.11.
  431         (II) If the sale or recharge of the prepaid calling
  432  arrangement does not take place at the dealer’s place of
  433  business, it shall be deemed to have taken place at the
  434  customer’s shipping address or, if no item is shipped, at the
  435  customer’s address or the location associated with the
  436  customer’s mobile telephone number.
  437         (III) The sale or recharge of a prepaid calling arrangement
  438  shall be treated as a sale of tangible personal property for
  439  purposes of this chapter, regardless of whether a tangible item
  440  evidencing such arrangement is furnished to the purchaser, and
  441  such sale within this state subjects the selling dealer to the
  442  jurisdiction of this state for purposes of this subsection.
  443         (IV) No additional tax under this chapter or chapter 202 is
  444  due or payable if a purchaser of a prepaid calling arrangement
  445  who has paid tax under this chapter on the sale or recharge of
  446  such arrangement applies one or more units of the prepaid
  447  calling arrangement to obtain communications services as
  448  described in s. 202.11(9)(b)3., other services that are not
  449  communications services, or products.
  450         b. The installation of telecommunication and telegraphic
  451  equipment.
  452         c. Electrical power or energy, except that the tax rate for
  453  charges for electrical power or energy is 4.35 percent. Charges
  454  for electrical power and energy do not include taxes imposed
  455  under ss. 166.231 and 203.01(1)(a)3.
  456         2. Section 212.17(3), regarding credit for tax paid on
  457  charges subsequently found to be worthless, is equally
  458  applicable to any tax paid under this section on charges for
  459  prepaid calling arrangements, telecommunication or telegraph
  460  services, or electric power subsequently found to be
  461  uncollectible. As used in this paragraph, the term “charges”
  462  does not include any excise or similar tax levied by the Federal
  463  Government, a political subdivision of this state, or a
  464  municipality upon the purchase, sale, or recharge of prepaid
  465  calling arrangements or upon the purchase or sale of
  466  telecommunication, television system program, or telegraph
  467  service or electric power, which tax is collected by the seller
  468  from the purchaser.
  469         (f) At the rate of 6 percent on the sale, rental, use,
  470  consumption, or storage for use in this state of machines and
  471  equipment, and parts and accessories therefor, used in
  472  manufacturing, processing, compounding, producing, mining, or
  473  quarrying personal property for sale or to be used in furnishing
  474  communications, transportation, or public utility services.
  475         (g)1. At the rate of 6 percent on the retail price of
  476  newspapers and magazines sold or used in Florida.
  477         2. Notwithstanding other provisions of this chapter,
  478  inserts of printed materials which are distributed with a
  479  newspaper or magazine are a component part of the newspaper or
  480  magazine, and neither the sale nor use of such inserts is
  481  subject to tax when:
  482         a. Printed by a newspaper or magazine publisher or
  483  commercial printer and distributed as a component part of a
  484  newspaper or magazine, which means that the items after being
  485  printed are delivered directly to a newspaper or magazine
  486  publisher by the printer for inclusion in editions of the
  487  distributed newspaper or magazine;
  488         b. Such publications are labeled as part of the designated
  489  newspaper or magazine publication into which they are to be
  490  inserted; and
  491         c. The purchaser of the insert presents a resale
  492  certificate to the vendor stating that the inserts are to be
  493  distributed as a component part of a newspaper or magazine.
  494         (h)1. A tax is imposed at the rate of 4 percent on the
  495  charges for the use of coin-operated amusement machines. The tax
  496  shall be calculated by dividing the gross receipts from such
  497  charges for the applicable reporting period by a divisor,
  498  determined as provided in this subparagraph, to compute gross
  499  taxable sales, and then subtracting gross taxable sales from
  500  gross receipts to arrive at the amount of tax due. For counties
  501  that do not impose a discretionary sales surtax, the divisor is
  502  equal to 1.04; for counties that impose a 0.5 percent
  503  discretionary sales surtax, the divisor is equal to 1.045; for
  504  counties that impose a 1 percent discretionary sales surtax, the
  505  divisor is equal to 1.050; and for counties that impose a 2
  506  percent sales surtax, the divisor is equal to 1.060. If a county
  507  imposes a discretionary sales surtax that is not listed in this
  508  subparagraph, the department shall make the applicable divisor
  509  available in an electronic format or otherwise. Additional
  510  divisors shall bear the same mathematical relationship to the
  511  next higher and next lower divisors as the new surtax rate bears
  512  to the next higher and next lower surtax rates for which
  513  divisors have been established. When a machine is activated by a
  514  slug, token, coupon, or any similar device which has been
  515  purchased, the tax is on the price paid by the user of the
  516  device for such device.
  517         2. As used in this paragraph, the term “operator” means any
  518  person who possesses a coin-operated amusement machine for the
  519  purpose of generating sales through that machine and who is
  520  responsible for removing the receipts from the machine.
  521         a. If the owner of the machine is also the operator of it,
  522  he or she shall be liable for payment of the tax without any
  523  deduction for rent or a license fee paid to a location owner for
  524  the use of any real property on which the machine is located.
  525         b. If the owner or lessee of the machine is also its
  526  operator, he or she shall be liable for payment of the tax on
  527  the purchase or lease of the machine, as well as the tax on
  528  sales generated through the machine.
  529         c. If the proprietor of the business where the machine is
  530  located does not own the machine, he or she shall be deemed to
  531  be the lessee and operator of the machine and is responsible for
  532  the payment of the tax on sales, unless such responsibility is
  533  otherwise provided for in a written agreement between him or her
  534  and the machine owner.
  535         3.a. An operator of a coin-operated amusement machine may
  536  not operate or cause to be operated in this state any such
  537  machine until the operator has registered with the department
  538  and has conspicuously displayed an identifying certificate
  539  issued by the department. The identifying certificate shall be
  540  issued by the department upon application from the operator. The
  541  identifying certificate shall include a unique number, and the
  542  certificate shall be permanently marked with the operator’s
  543  name, the operator’s sales tax number, and the maximum number of
  544  machines to be operated under the certificate. An identifying
  545  certificate shall not be transferred from one operator to
  546  another. The identifying certificate must be conspicuously
  547  displayed on the premises where the coin-operated amusement
  548  machines are being operated.
  549         b. The operator of the machine must obtain an identifying
  550  certificate before the machine is first operated in the state
  551  and by July 1 of each year thereafter. The annual fee for each
  552  certificate shall be based on the number of machines identified
  553  on the application times $30 and is due and payable upon
  554  application for the identifying device. The application shall
  555  contain the operator’s name, sales tax number, business address
  556  where the machines are being operated, and the number of
  557  machines in operation at that place of business by the operator.
  558  No operator may operate more machines than are listed on the
  559  certificate. A new certificate is required if more machines are
  560  being operated at that location than are listed on the
  561  certificate. The fee for the new certificate shall be based on
  562  the number of additional machines identified on the application
  563  form times $30.
  564         c. A penalty of $250 per machine is imposed on the operator
  565  for failing to properly obtain and display the required
  566  identifying certificate. A penalty of $250 is imposed on the
  567  lessee of any machine placed in a place of business without a
  568  proper current identifying certificate. Such penalties shall
  569  apply in addition to all other applicable taxes, interest, and
  570  penalties.
  571         d. Operators of coin-operated amusement machines must
  572  obtain a separate sales and use tax certificate of registration
  573  for each county in which such machines are located. One sales
  574  and use tax certificate of registration is sufficient for all of
  575  the operator’s machines within a single county.
  576         4. The provisions of this paragraph do not apply to coin
  577  operated amusement machines owned and operated by churches or
  578  synagogues.
  579         5. In addition to any other penalties imposed by this
  580  chapter, a person who knowingly and willfully violates any
  581  provision of this paragraph commits a misdemeanor of the second
  582  degree, punishable as provided in s. 775.082 or s. 775.083.
  583         6. The department may adopt rules necessary to administer
  584  the provisions of this paragraph.
  585         (i)1. At the rate of 6 percent on charges for all:
  586         a. Detective, burglar protection, and other protection
  587  services (NAICS National Numbers 561611, 561612, 561613, and
  588  561621). Fingerprint services required under s. 790.06 or s.
  589  790.062 are not subject to the tax. Any law enforcement officer,
  590  as defined in s. 943.10, who is performing approved duties as
  591  determined by his or her local law enforcement agency in his or
  592  her capacity as a law enforcement officer, and who is subject to
  593  the direct and immediate command of his or her law enforcement
  594  agency, and in the law enforcement officer’s uniform as
  595  authorized by his or her law enforcement agency, is performing
  596  law enforcement and public safety services and is not performing
  597  detective, burglar protection, or other protective services, if
  598  the law enforcement officer is performing his or her approved
  599  duties in a geographical area in which the law enforcement
  600  officer has arrest jurisdiction. Such law enforcement and public
  601  safety services are not subject to tax irrespective of whether
  602  the duty is characterized as “extra duty,” “off-duty,” or
  603  “secondary employment,” and irrespective of whether the officer
  604  is paid directly or through the officer’s agency by an outside
  605  source. The term “law enforcement officer” includes full-time or
  606  part-time law enforcement officers, and any auxiliary law
  607  enforcement officer, when such auxiliary law enforcement officer
  608  is working under the direct supervision of a full-time or part
  609  time law enforcement officer.
  610         b. Nonresidential cleaning, excluding cleaning of the
  611  interiors of transportation equipment, and nonresidential
  612  building pest control services (NAICS National Numbers 561710
  613  and 561720).
  614         2. As used in this paragraph, “NAICS” means those
  615  classifications contained in the North American Industry
  616  Classification System, as published in 2007 by the Office of
  617  Management and Budget, Executive Office of the President.
  618         3. Charges for detective, burglar protection, and other
  619  protection security services performed in this state but used
  620  outside this state are exempt from taxation. Charges for
  621  detective, burglar protection, and other protection security
  622  services performed outside this state and used in this state are
  623  subject to tax.
  624         4. If a transaction involves both the sale or use of a
  625  service taxable under this paragraph and the sale or use of a
  626  service or any other item not taxable under this chapter, the
  627  consideration paid must be separately identified and stated with
  628  respect to the taxable and exempt portions of the transaction or
  629  the entire transaction shall be presumed taxable. The burden
  630  shall be on the seller of the service or the purchaser of the
  631  service, whichever applicable, to overcome this presumption by
  632  providing documentary evidence as to which portion of the
  633  transaction is exempt from tax. The department is authorized to
  634  adjust the amount of consideration identified as the taxable and
  635  exempt portions of the transaction; however, a determination
  636  that the taxable and exempt portions are inaccurately stated and
  637  that the adjustment is applicable must be supported by
  638  substantial competent evidence.
  639         5. Each seller of services subject to sales tax pursuant to
  640  this paragraph shall maintain a monthly log showing each
  641  transaction for which sales tax was not collected because the
  642  services meet the requirements of subparagraph 3. for out-of
  643  state use. The log must identify the purchaser’s name, location
  644  and mailing address, and federal employer identification number,
  645  if a business, or the social security number, if an individual,
  646  the service sold, the price of the service, the date of sale,
  647  the reason for the exemption, and the sales invoice number. The
  648  monthly log shall be maintained pursuant to the same
  649  requirements and subject to the same penalties imposed for the
  650  keeping of similar records pursuant to this chapter.
  651         (j)1. Notwithstanding any other provision of this chapter,
  652  there is hereby levied a tax on the sale, use, consumption, or
  653  storage for use in this state of any coin or currency, whether
  654  in circulation or not, when such coin or currency:
  655         a. Is not legal tender;
  656         b. If legal tender, is sold, exchanged, or traded at a rate
  657  in excess of its face value; or
  658         c. Is sold, exchanged, or traded at a rate based on its
  659  precious metal content.
  660         2. Such tax shall be at a rate of 6 percent of the price at
  661  which the coin or currency is sold, exchanged, or traded, except
  662  that, with respect to a coin or currency which is legal tender
  663  of the United States and which is sold, exchanged, or traded,
  664  such tax shall not be levied.
  665         3. There are exempt from this tax exchanges of coins or
  666  currency which are in general circulation in, and legal tender
  667  of, one nation for coins or currency which are in general
  668  circulation in, and legal tender of, another nation when
  669  exchanged solely for use as legal tender and at an exchange rate
  670  based on the relative value of each as a medium of exchange.
  671         4. With respect to any transaction that involves the sale
  672  of coins or currency taxable under this paragraph in which the
  673  taxable amount represented by the sale of such coins or currency
  674  exceeds $500, the entire amount represented by the sale of such
  675  coins or currency is exempt from the tax imposed under this
  676  paragraph. The dealer must maintain proper documentation, as
  677  prescribed by rule of the department, to identify that portion
  678  of a transaction which involves the sale of coins or currency
  679  and is exempt under this subparagraph.
  680         (k) At the rate of 6 percent of the sales price of each
  681  gallon of diesel fuel not taxed under chapter 206 purchased for
  682  use in a vessel, except dyed diesel fuel that is exempt pursuant
  683  to s. 212.08(4)(a)4.
  684         (l) Florists located in this state are liable for sales tax
  685  on sales to retail customers regardless of where or by whom the
  686  items sold are to be delivered. Florists located in this state
  687  are not liable for sales tax on payments received from other
  688  florists for items delivered to customers in this state.
  689         (m) Operators of game concessions or other concessionaires
  690  who customarily award tangible personal property as prizes may,
  691  in lieu of paying tax on the cost price of such property, pay
  692  tax on 25 percent of the gross receipts from such concession
  693  activity.
  694         (2) The tax shall be collected by the dealer, as defined
  695  herein, and remitted by the dealer to the state at the time and
  696  in the manner as hereinafter provided.
  697         (3) The tax so levied is in addition to all other taxes,
  698  whether levied in the form of excise, license, or privilege
  699  taxes, and in addition to all other fees and taxes levied.
  700         (4) The tax imposed pursuant to this chapter shall be due
  701  and payable according to the algorithm provided brackets set
  702  forth in s. 212.12.
  703         (5) Notwithstanding any other provision of this chapter,
  704  the maximum amount of tax imposed under this chapter and
  705  collected on each sale or use of a boat in this state may not
  706  exceed $18,000 and on each repair of a boat in this state may
  707  not exceed $60,000.
  708         Section 4. Paragraph (c) of subsection (4) of section
  709  212.054, Florida Statutes, is amended to read:
  710         212.054 Discretionary sales surtax; limitations,
  711  administration, and collection.—
  712         (4)
  713         (c)1. Any dealer located in a county that does not impose a
  714  discretionary sales surtax, any marketplace provider that is a
  715  dealer under this chapter, or any person located outside this
  716  state who is required to collect and remit sales tax on remote
  717  sales but who collects the surtax due to sales of tangible
  718  personal property or services delivered to a county imposing a
  719  surtax outside the county shall remit monthly the proceeds of
  720  the surtax to the department to be deposited into an account in
  721  the Discretionary Sales Surtax Clearing Trust Fund which is
  722  separate from the county surtax collection accounts. The
  723  department shall distribute funds in this account using a
  724  distribution factor determined for each county that levies a
  725  surtax and multiplied by the amount of funds in the account and
  726  available for distribution. The distribution factor for each
  727  county equals the product of:
  728         a. The county’s latest official population determined
  729  pursuant to s. 186.901;
  730         b. The county’s rate of surtax; and
  731         c. The number of months the county has levied a surtax
  732  during the most recent distribution period;
  733  
  734  divided by the sum of all such products of the counties levying
  735  the surtax during the most recent distribution period.
  736         2. The department shall compute distribution factors for
  737  eligible counties once each quarter and make appropriate
  738  quarterly distributions.
  739         3. A county that fails to timely provide the information
  740  required by this section to the department authorizes the
  741  department, by such action, to use the best information
  742  available to it in distributing surtax revenues to the county.
  743  If this information is unavailable to the department, the
  744  department may partially or entirely disqualify the county from
  745  receiving surtax revenues under this paragraph. A county that
  746  fails to provide timely information waives its right to
  747  challenge the department’s determination of the county’s share,
  748  if any, of revenues provided under this paragraph.
  749         Section 5. Section 212.0596, Florida Statutes, is amended
  750  to read:
  751         (Substantial rewording of section. See
  752         s. 212.0596, F.S., for present text.)
  753         212.0596Taxation of remote sales.
  754         (1) As used in this chapter, the term:
  755         (a) “Remote sale” means a retail sale of tangible personal
  756  property ordered by mail, telephone, the Internet, or other
  757  means of communication from a person who receives the order
  758  outside of this state and transports the property or causes the
  759  property to be transported from any jurisdiction, including this
  760  state, to a location in this state. For purposes of this
  761  paragraph, tangible personal property delivered to a location
  762  within this state is presumed to be used, consumed, distributed,
  763  or stored to be used or consumed in this state.
  764         (b) “Substantial number of remote sales” means any number
  765  of taxable remote sales in the previous calendar year in which
  766  the sum of the sales prices, as defined in s. 212.02(16),
  767  exceeded $100,000.
  768         (2) Every person making a substantial number of remote
  769  sales is a dealer for purposes of this chapter.
  770         (3) The department may establish by rule procedures for
  771  collecting the use tax from unregistered persons who but for
  772  their remote purchases would not be required to remit sales or
  773  use tax directly to the department. The procedures may provide
  774  for waiver of registration, provisions for irregular remittance
  775  of tax, elimination of the collection allowance, and
  776  nonapplication of local option surtaxes.
  777         (4)A marketplace provider that is a dealer under this
  778  chapter or a person who is required to collect and remit sales
  779  tax on remote sales is required to collect surtax when the
  780  taxable item of tangible personal property is delivered within a
  781  county imposing a surtax as provided in s. 212.054(3)(a).
  782         Section 6. Section 212.05965, Florida Statutes, is created
  783  to read:
  784         212.05965Taxation of marketplace sales.—
  785         (1) As used in this chapter, the term:
  786         (a)Marketplace” means any physical place or electronic
  787  medium through which tangible personal property is offered for
  788  sale.
  789         (b)Marketplace provider” means a person who facilitates a
  790  retail sale by a marketplace seller by listing or advertising
  791  for sale by the marketplace seller tangible personal property in
  792  a marketplace and who directly, or indirectly through agreements
  793  or arrangements with third parties, collects payment from the
  794  customer and transmits all or part of the payment to the
  795  marketplace seller, regardless of whether the marketplace
  796  provider receives compensation or other consideration in
  797  exchange for its services.
  798         1.The term does not include a person who solely provides
  799  travel agency services. As used in this subparagraph, the term
  800  “travel agency services” means arranging, booking, or otherwise
  801  facilitating for a commission, fee, or other consideration
  802  vacation or travel packages, rental cars, or other travel
  803  reservations; tickets for domestic or foreign travel by air,
  804  rail, ship, bus, or other mode of transportation; or hotel or
  805  other lodging accommodations.
  806         2.The term does not include a person who is a delivery
  807  network company unless the delivery network company is a
  808  registered dealer for purposes of this chapter and the delivery
  809  network company notifies all local merchants that sell through
  810  the delivery network company’s website or mobile application
  811  that the delivery network company is subject to the requirements
  812  of a marketplace provider under this section. As used in this
  813  subparagraph, the term:
  814         a.“Delivery network company” means a person who maintains
  815  a website or mobile application used to facilitate delivery
  816  services, the sale of local products, or both.
  817         b.“Delivery network courier” means a person who provides
  818  delivery services through a delivery network company website or
  819  mobile application using a personal means of transportation,
  820  such as a motor vehicle as defined in s. 320.01(1), bicycle,
  821  scooter, or other similar means of transportation; using public
  822  transportation; or by walking.
  823         c.Delivery services” means the pickup and delivery by a
  824  delivery network courier of one or more local products from a
  825  local merchant to a customer, which may include the selection,
  826  collection, and purchase of the local product in connection with
  827  the delivery. The term does not include any delivery requiring
  828  more than 75 miles of travel from the local merchant to the
  829  customer.
  830         d.“Local merchant” means a kitchen, a restaurant, or a
  831  third-party merchant, including a grocery store, retail store,
  832  convenience store, or business of another type, which is not
  833  under common ownership or control of the delivery network
  834  company.
  835         e.Local product” means any tangible personal property,
  836  including food but excluding freight, mail, or a package to
  837  which postage has been affixed.
  838         3. The term does not include a payment processor business
  839  that processes payment transactions from various channels, such
  840  as charge cards, credit cards, or debit cards, and whose sole
  841  activity with respect to marketplace sales is to process payment
  842  transactions between two or more parties.
  843         (c) “Marketplace seller” means a person who has an
  844  agreement with a marketplace provider that is a dealer under
  845  this chapter and who makes retail sales of tangible personal
  846  property through a marketplace owned, operated, or controlled by
  847  the marketplace provider.
  848         (2)A marketplace provider that has a physical presence in
  849  this state or who is making or facilitating through a
  850  marketplace a substantial number of remote sales as defined in
  851  s. 212.0596(1) is a dealer for purposes of this chapter.
  852         (3)A marketplace provider that is a dealer under this
  853  chapter shall certify to its marketplace sellers that it will
  854  collect and remit the tax imposed under this chapter on taxable
  855  retail sales made through the marketplace. Such certification
  856  may be included in the agreement between the marketplace
  857  provider and the marketplace seller.
  858         (4)(a)A marketplace seller may not collect and remit the
  859  tax under this chapter on a taxable retail sale when the sale is
  860  made through the marketplace and the marketplace provider
  861  certifies, as required under subsection (3), that it will
  862  collect and remit such tax. A marketplace seller shall exclude
  863  such sales made through the marketplace from the marketplace
  864  seller’s tax return under s. 212.11.
  865         (b)1.A marketplace seller who has a physical presence in
  866  this state shall register and shall collect and remit the tax
  867  imposed under this chapter on all taxable retail sales made
  868  outside of the marketplace.
  869         2. A marketplace seller who is not described under
  870  subparagraph 1. but who makes a substantial number of remote
  871  sales as defined in s. 212.0596(1) shall register and shall
  872  collect and remit the tax imposed under this chapter on all
  873  taxable retail sales made outside of the marketplace. For the
  874  purpose of determining whether a marketplace seller made a
  875  substantial number of remote sales, the marketplace seller shall
  876  consider only those sales made outside of a marketplace.
  877         (5)(a)A marketplace provider that is a dealer under this
  878  chapter shall allow the department to examine and audit its
  879  books and records pursuant to s. 212.13. For retail sales
  880  facilitated through a marketplace, the department may not
  881  examine or audit the books and records of marketplace sellers,
  882  nor may the department assess marketplace sellers except to the
  883  extent that the marketplace provider seeks relief under
  884  paragraph (b). The department may examine, audit, and assess a
  885  marketplace seller for retail sales made outside of a
  886  marketplace under paragraph (4)(b). This paragraph does not
  887  provide relief to a marketplace seller who is under audit; has
  888  been issued a bill, notice, or demand for payment; or is under
  889  an administrative or judicial proceeding before July 1, 2021.
  890         (b)The marketplace provider is relieved of liability for
  891  the tax on the retail sale and the marketplace seller or
  892  customer is liable for the tax imposed under this chapter if the
  893  marketplace provider demonstrates to the department’s
  894  satisfaction that the marketplace provider made a reasonable
  895  effort to obtain accurate information related to the retail
  896  sales facilitated through the marketplace from the marketplace
  897  seller, but that the failure to collect and remit the correct
  898  amount of tax imposed under this chapter was due to the
  899  provision of incorrect or incomplete information to the
  900  marketplace provider by the marketplace seller. This paragraph
  901  does not apply to a retail sale for which the marketplace
  902  provider is the seller if the marketplace provider and the
  903  marketplace seller are related parties or if transactions
  904  between a marketplace seller and marketplace buyer are not
  905  conducted at arm’s length.
  906         (6)For purposes of registration pursuant to s. 212.18, a
  907  marketplace is deemed a separate place of business.
  908         (7)A marketplace provider and a marketplace seller may
  909  agree by contract or otherwise that if a marketplace provider
  910  pays the tax imposed under this chapter on a retail sale
  911  facilitated through a marketplace for a marketplace seller as a
  912  result of an audit or otherwise, the marketplace provider has
  913  the right to recover such tax and any associated interest and
  914  penalties from the marketplace seller.
  915         (8)This section may not be construed to authorize the
  916  state to collect sales tax from both the marketplace provider
  917  and the marketplace seller on the same retail sale.
  918         (9)Chapter 213 applies to the administration of this
  919  section to the extent that chapter does not conflict with this
  920  section.
  921         Section 7. Effective April 1, 2022, subsections (10) and
  922  (11) are added to section 212.05965, Florida Statutes, as
  923  created by this act, to read:
  924         212.05965 Taxation of marketplace sales.—
  925         (10) Notwithstanding any other law, the marketplace
  926  provider is also responsible for collecting and remitting any
  927  prepaid wireless E911 fee under s. 365.172, waste tire fee under
  928  s. 403.718, and lead-acid battery fee under s. 403.7185 at the
  929  time of sale for taxable retail sales made through its
  930  marketplace.
  931         (11) Notwithstanding paragraph (4)(a), the marketplace
  932  provider and the marketplace seller may contractually agree to
  933  have the marketplace seller collect and remit all applicable
  934  taxes and fees if the marketplace seller:
  935         (a) Has annual United States gross sales of more than $1
  936  billion, including the gross sales of any related entities, and
  937  in the case of franchised entities, including the combined sales
  938  of all franchisees of a single franchisor;
  939         (b) Provides evidence to the marketplace provider that it
  940  is registered under s. 212.18; and
  941         (c) Notifies the department in a manner prescribed by the
  942  department that the marketplace seller will collect and remit
  943  all applicable taxes and fees on its sales through the
  944  marketplace and is liable for failure to collect or remit
  945  applicable taxes and fees on its sales.
  946         Section 8. Paragraph (c) of subsection (2) and paragraph
  947  (a) of subsection (5) of section 212.06, Florida Statutes, are
  948  amended to read:
  949         212.06 Sales, storage, use tax; collectible from dealers;
  950  “dealer” defined; dealers to collect from purchasers;
  951  legislative intent as to scope of tax.—
  952         (2)
  953         (c) The term “dealer” is further defined to mean every
  954  person, as used in this chapter, who sells at retail or who
  955  offers for sale at retail, or who has in his or her possession
  956  for sale at retail; or for use, consumption, or distribution; or
  957  for storage to be used or consumed in this state, tangible
  958  personal property as defined herein, including a retailer who
  959  transacts a substantial number of remote sales or a marketplace
  960  provider that has a physical presence in this state or that
  961  makes or facilitates through its marketplace a substantial
  962  number of remote sales mail order sale.
  963         (5)(a)1. Except as provided in subparagraph 2., it is not
  964  the intention of this chapter to levy a tax upon tangible
  965  personal property imported, produced, or manufactured in this
  966  state for export, provided that tangible personal property may
  967  not be considered as being imported, produced, or manufactured
  968  for export unless the importer, producer, or manufacturer
  969  delivers the same to a licensed exporter for exporting or to a
  970  common carrier for shipment outside the state or mails the same
  971  by United States mail to a destination outside the state; or, in
  972  the case of aircraft being exported under their own power to a
  973  destination outside the continental limits of the United States,
  974  by submission to the department of a duly signed and validated
  975  United States customs declaration, showing the departure of the
  976  aircraft from the continental United States; and further with
  977  respect to aircraft, the canceled United States registry of said
  978  aircraft; or in the case of parts and equipment installed on
  979  aircraft of foreign registry, by submission to the department of
  980  documentation, the extent of which shall be provided by rule,
  981  showing the departure of the aircraft from the continental
  982  United States; nor is it the intention of this chapter to levy a
  983  tax on any sale which the state is prohibited from taxing under
  984  the Constitution or laws of the United States. Every retail sale
  985  made to a person physically present at the time of sale shall be
  986  presumed to have been delivered in this state.
  987         2.a. Notwithstanding subparagraph 1., a tax is levied on
  988  each sale of tangible personal property to be transported to a
  989  cooperating state as defined in sub-subparagraph c., at the rate
  990  specified in sub-subparagraph d. However, a Florida dealer will
  991  be relieved from the requirements of collecting taxes pursuant
  992  to this subparagraph if the Florida dealer obtains from the
  993  purchaser an affidavit setting forth the purchaser’s name,
  994  address, state taxpayer identification number, and a statement
  995  that the purchaser is aware of his or her state’s use tax laws,
  996  is a registered dealer in Florida or another state, or is
  997  purchasing the tangible personal property for resale or is
  998  otherwise not required to pay the tax on the transaction. The
  999  department may, by rule, provide a form to be used for the
 1000  purposes set forth herein.
 1001         b. For purposes of this subparagraph, “a cooperating state”
 1002  is one determined by the executive director of the department to
 1003  cooperate satisfactorily with this state in collecting taxes on
 1004  remote mail order sales. No state shall be so determined unless
 1005  it meets all the following minimum requirements:
 1006         (I) It levies and collects taxes on remote mail order sales
 1007  of property transported from that state to persons in this
 1008  state, as described in s. 212.0596, upon request of the
 1009  department.
 1010         (II) The tax so collected shall be at the rate specified in
 1011  s. 212.05, not including any local option or tourist or
 1012  convention development taxes collected pursuant to s. 125.0104
 1013  or this chapter.
 1014         (III) Such state agrees to remit to the department all
 1015  taxes so collected no later than 30 days from the last day of
 1016  the calendar quarter following their collection.
 1017         (IV) Such state authorizes the department to audit dealers
 1018  within its jurisdiction who make remote mail order sales that
 1019  are the subject of s. 212.0596, or makes arrangements deemed
 1020  adequate by the department for auditing them with its own
 1021  personnel.
 1022         (V) Such state agrees to provide to the department records
 1023  obtained by it from retailers or dealers in such state showing
 1024  delivery of tangible personal property into this state upon
 1025  which no sales or use tax has been paid in a manner similar to
 1026  that provided in sub-subparagraph g.
 1027         c. For purposes of this subparagraph, “sales of tangible
 1028  personal property to be transported to a cooperating state”
 1029  means remote mail order sales to a person who is in the
 1030  cooperating state at the time the order is executed, from a
 1031  dealer who receives that order in this state.
 1032         d. The tax levied by sub-subparagraph a. shall be at the
 1033  rate at which such a sale would have been taxed pursuant to the
 1034  cooperating state’s tax laws if consummated in the cooperating
 1035  state by a dealer and a purchaser, both of whom were physically
 1036  present in that state at the time of the sale.
 1037         e. The tax levied by sub-subparagraph a., when collected,
 1038  shall be held in the State Treasury in trust for the benefit of
 1039  the cooperating state and shall be paid to it at a time agreed
 1040  upon between the department, acting for this state, and the
 1041  cooperating state or the department or agency designated by it
 1042  to act for it; however, such payment shall in no event be made
 1043  later than 30 days from the last day of the calendar quarter
 1044  after the tax was collected. Funds held in trust for the benefit
 1045  of a cooperating state shall not be subject to the service
 1046  charges imposed by s. 215.20.
 1047         f. The department is authorized to perform such acts and to
 1048  provide such cooperation to a cooperating state with reference
 1049  to the tax levied by sub-subparagraph a. as is required of the
 1050  cooperating state by sub-subparagraph b.
 1051         g. In furtherance of this act, dealers selling tangible
 1052  personal property for delivery in another state shall make
 1053  available to the department, upon request of the department,
 1054  records of all tangible personal property so sold. Such records
 1055  shall include a description of the property, the name and
 1056  address of the purchaser, the name and address of the person to
 1057  whom the property was sent, the purchase price of the property,
 1058  information regarding whether sales tax was paid in this state
 1059  on the purchase price, and such other information as the
 1060  department may by rule prescribe.
 1061         Section 9. Paragraph (b) of subsection (1) of section
 1062  212.07, Florida Statutes, is amended to read:
 1063         212.07 Sales, storage, use tax; tax added to purchase
 1064  price; dealer not to absorb; liability of purchasers who cannot
 1065  prove payment of the tax; penalties; general exemptions.—
 1066         (1)
 1067         (b) A resale must be in strict compliance with s. 212.18
 1068  and the rules and regulations adopted thereunder. A dealer who
 1069  makes a sale for resale that is not in strict compliance with s.
 1070  212.18 and the rules and regulations adopted thereunder is
 1071  liable for and must pay the tax. A dealer who makes a sale for
 1072  resale shall document the exempt nature of the transaction, as
 1073  established by rules adopted by the department, by retaining a
 1074  copy of the purchaser’s resale certificate. In lieu of
 1075  maintaining a copy of the certificate, a dealer may document,
 1076  before the time of sale, an authorization number provided
 1077  telephonically or electronically by the department, or by such
 1078  other means established by rule of the department. The dealer
 1079  may rely on a resale certificate issued pursuant to s.
 1080  212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
 1081  the purchaser, without seeking annual verification of the resale
 1082  certificate if the dealer makes recurring sales to a purchaser
 1083  in the normal course of business on a continual basis. For
 1084  purposes of this paragraph, “recurring sales to a purchaser in
 1085  the normal course of business” refers to a sale in which the
 1086  dealer extends credit to the purchaser and records the debt as
 1087  an account receivable, or in which the dealer sells to a
 1088  purchaser who has an established cash or C.O.D. account, similar
 1089  to an open credit account. For purposes of this paragraph,
 1090  purchases are made from a selling dealer on a continual basis if
 1091  the selling dealer makes, in the normal course of business,
 1092  sales to the purchaser at least once in every 12-month period. A
 1093  dealer may, through the informal protest provided for in s.
 1094  213.21 and the rules of the department, provide the department
 1095  with evidence of the exempt status of a sale. Consumer
 1096  certificates of exemption executed by those exempt entities that
 1097  were registered with the department at the time of sale, resale
 1098  certificates provided by purchasers who were active dealers at
 1099  the time of sale, and verification by the department of a
 1100  purchaser’s active dealer status at the time of sale in lieu of
 1101  a resale certificate shall be accepted by the department when
 1102  submitted during the protest period, but may not be accepted in
 1103  any proceeding under chapter 120 or any circuit court action
 1104  instituted under chapter 72.
 1105         Section 10. Paragraph (f) is added to subsection (4) of
 1106  section 212.11, Florida Statutes, to read:
 1107         212.11 Tax returns and regulations.—
 1108         (4)
 1109         (f)A marketplace provider that is a dealer under this
 1110  chapter or a person who is required to collect and remit sales
 1111  tax on remote sales shall file returns and pay taxes by
 1112  electronic means under s. 213.755.
 1113         Section 11. Paragraph (a) of subsection (1), paragraph (a)
 1114  of subsection (5), and subsections (9), (10), (11), and (14) of
 1115  section 212.12, Florida Statutes, are amended to read:
 1116         212.12 Dealer’s credit for collecting tax; penalties for
 1117  noncompliance; powers of Department of Revenue in dealing with
 1118  delinquents; rounding brackets applicable to taxable
 1119  transactions; records required.—
 1120         (1)(a)1. Notwithstanding any other law and for the purpose
 1121  of compensating persons granting licenses for and the lessors of
 1122  real and personal property taxed hereunder, for the purpose of
 1123  compensating dealers in tangible personal property, for the
 1124  purpose of compensating dealers providing communication services
 1125  and taxable services, for the purpose of compensating owners of
 1126  places where admissions are collected, and for the purpose of
 1127  compensating remitters of any taxes or fees reported on the same
 1128  documents utilized for the sales and use tax, as compensation
 1129  for the keeping of prescribed records, filing timely tax
 1130  returns, and the proper accounting and remitting of taxes by
 1131  them, such seller, person, lessor, dealer, owner, and remitter
 1132  (except dealers who make mail order sales) who files the return
 1133  required pursuant to s. 212.11 only by electronic means and who
 1134  pays the amount due on such return only by electronic means
 1135  shall be allowed 2.5 percent of the amount of the tax due,
 1136  accounted for, and remitted to the department in the form of a
 1137  deduction. However, if the amount of the tax due and remitted to
 1138  the department by electronic means for the reporting period
 1139  exceeds $1,200, an allowance is not allowed for all amounts in
 1140  excess of $1,200. For purposes of this paragraph subparagraph,
 1141  the term “electronic means” has the same meaning as provided in
 1142  s. 213.755(2)(c).
 1143         2. The executive director of the department is authorized
 1144  to negotiate a collection allowance, pursuant to rules
 1145  promulgated by the department, with a dealer who makes mail
 1146  order sales. The rules of the department shall provide
 1147  guidelines for establishing the collection allowance based upon
 1148  the dealer’s estimated costs of collecting the tax, the volume
 1149  and value of the dealer’s mail order sales to purchasers in this
 1150  state, and the administrative and legal costs and likelihood of
 1151  achieving collection of the tax absent the cooperation of the
 1152  dealer. However, in no event shall the collection allowance
 1153  negotiated by the executive director exceed 10 percent of the
 1154  tax remitted for a reporting period.
 1155         (5)(a) The department is authorized to audit or inspect the
 1156  records and accounts of dealers defined herein, including audits
 1157  or inspections of dealers who make remote mail order sales to
 1158  the extent permitted by another state, and to correct by credit
 1159  any overpayment of tax, and, in the event of a deficiency, an
 1160  assessment shall be made and collected. No administrative
 1161  finding of fact is necessary prior to the assessment of any tax
 1162  deficiency.
 1163         (9) Taxes imposed by this chapter upon the privilege of the
 1164  use, consumption, storage for consumption, or sale of tangible
 1165  personal property, admissions, license fees, rentals,
 1166  communication services, and upon the sale or use of services as
 1167  herein taxed shall be collected upon the basis of an addition of
 1168  the tax imposed by this chapter to the total price of such
 1169  admissions, license fees, rentals, communication or other
 1170  services, or sale price of such article or articles that are
 1171  purchased, sold, or leased at any one time by or to a customer
 1172  or buyer; the dealer, or person charged herein, is required to
 1173  pay a privilege tax in the amount of the tax imposed by this
 1174  chapter on the total of his or her gross sales of tangible
 1175  personal property, admissions, license fees, and rentals, and
 1176  communication services or to collect a tax upon the sale or use
 1177  of services, and such person or dealer shall add the tax imposed
 1178  by this chapter to the price, license fee, rental, or
 1179  admissions, and communication or other services and collect the
 1180  total sum from the purchaser, admittee, licensee, lessee, or
 1181  consumer. The department shall make available in an electronic
 1182  format or otherwise the tax amounts and the following brackets
 1183  applicable to all transactions taxable at the rate of 6 percent:
 1184         (a) On single sales of less than 10 cents, no tax shall be
 1185  added.
 1186         (b) On single sales in amounts from 10 cents to 16 cents,
 1187  both inclusive, 1 cent shall be added for taxes.
 1188         (c) On sales in amounts from 17 cents to 33 cents, both
 1189  inclusive, 2 cents shall be added for taxes.
 1190         (d) On sales in amounts from 34 cents to 50 cents, both
 1191  inclusive, 3 cents shall be added for taxes.
 1192         (e) On sales in amounts from 51 cents to 66 cents, both
 1193  inclusive, 4 cents shall be added for taxes.
 1194         (f) On sales in amounts from 67 cents to 83 cents, both
 1195  inclusive, 5 cents shall be added for taxes.
 1196         (g) On sales in amounts from 84 cents to $1, both
 1197  inclusive, 6 cents shall be added for taxes.
 1198         (h) On sales in amounts of more than $1, 6 percent shall be
 1199  charged upon each dollar of price, plus the appropriate bracket
 1200  charge upon any fractional part of a dollar.
 1201         (10)(a) A dealer must calculate the tax due on the
 1202  privilege of the use, consumption, storage for consumption, or
 1203  sale of tangible personal property, admissions, license fees,
 1204  rentals, and upon the sale or use of services, based on a
 1205  rounding algorithm that meets the following criteria:
 1206         1. The computation of the tax must be carried to the third
 1207  decimal place.
 1208         2. The tax must be rounded to the whole cent using a method
 1209  that rounds up to the next cent whenever the third decimal place
 1210  is greater than four.
 1211         (b) A dealer may apply the rounding algorithm to the
 1212  aggregate tax amount computed on all taxable items on an invoice
 1213  or to the taxable amount on each individual item on the invoice
 1214  In counties which have adopted a discretionary sales surtax at
 1215  the rate of 1 percent, the department shall make available in an
 1216  electronic format or otherwise the tax amounts and the following
 1217  brackets applicable to all taxable transactions that would
 1218  otherwise have been transactions taxable at the rate of 6
 1219  percent:
 1220         (a)On single sales of less than 10 cents, no tax shall be
 1221  added.
 1222         (b) On single sales in amounts from 10 cents to 14 cents,
 1223  both inclusive, 1 cent shall be added for taxes.
 1224         (c) On sales in amounts from 15 cents to 28 cents, both
 1225  inclusive, 2 cents shall be added for taxes.
 1226         (d) On sales in amounts from 29 cents to 42 cents, both
 1227  inclusive, 3 cents shall be added for taxes.
 1228         (e) On sales in amounts from 43 cents to 57 cents, both
 1229  inclusive, 4 cents shall be added for taxes.
 1230         (f) On sales in amounts from 58 cents to 71 cents, both
 1231  inclusive, 5 cents shall be added for taxes.
 1232         (g) On sales in amounts from 72 cents to 85 cents, both
 1233  inclusive, 6 cents shall be added for taxes.
 1234         (h) On sales in amounts from 86 cents to $1, both
 1235  inclusive, 7 cents shall be added for taxes.
 1236         (i) On sales in amounts from $1 up to, and including, the
 1237  first $5,000 in price, 7 percent shall be charged upon each
 1238  dollar of price, plus the appropriate bracket charge upon any
 1239  fractional part of a dollar.
 1240         (j) On sales in amounts of more than $5,000 in price, 7
 1241  percent shall be added upon the first $5,000 in price, and 6
 1242  percent shall be added upon each dollar of price in excess of
 1243  the first $5,000 in price, plus the bracket charges upon any
 1244  fractional part of a dollar as provided for in subsection (9).
 1245         (11) The department shall make available in an electronic
 1246  format or otherwise the tax amounts and brackets applicable to
 1247  all taxable transactions that occur in counties that have a
 1248  surtax at a rate other than 1 percent which would otherwise have
 1249  been transactions taxable at the rate of 6 percent. Likewise,
 1250  the department shall make available in an electronic format or
 1251  otherwise the tax amounts and brackets applicable to
 1252  transactions taxable at 4.35 percent pursuant to s.
 1253  212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
 1254  212.031(1) and on transactions which would otherwise have been
 1255  so taxable in counties which have adopted a discretionary sales
 1256  surtax.
 1257         (14) If it is determined upon audit that a dealer has
 1258  collected and remitted taxes by applying the applicable tax rate
 1259  to each transaction as described in subsection (9) and rounding
 1260  the tax due to the nearest whole cent rather than applying the
 1261  appropriate bracket system provided by law or department rule,
 1262  the dealer shall not be held liable for additional tax, penalty,
 1263  and interest resulting from such failure if:
 1264         (a) The dealer acted in a good faith belief that rounding
 1265  to the nearest whole cent was the proper method of determining
 1266  the amount of tax due on each taxable transaction.
 1267         (b) The dealer timely reported and remitted all taxes
 1268  collected on each taxable transaction.
 1269         (c) The dealer agrees in writing to future compliance with
 1270  the laws and rules concerning brackets applicable to the
 1271  dealer’s transactions.
 1272         Section 12. Present paragraphs (c) through (f) of
 1273  subsection (3) of section 212.18, Florida Statutes, are
 1274  redesignated as paragraphs (d) through (g), respectively, a new
 1275  paragraph (c) is added to that subsection, and present paragraph
 1276  (f) of that subsection is amended, to read:
 1277         212.18 Administration of law; registration of dealers;
 1278  rules.—
 1279         (3)
 1280         (c) A marketplace provider that is a dealer under this
 1281  chapter or a person who is required to collect and remit sales
 1282  tax on remote sales must file with the department an application
 1283  for a certificate of registration electronically.
 1284         (g)(f) As used in this paragraph, the term “exhibitor”
 1285  means a person who enters into an agreement authorizing the
 1286  display of tangible personal property or services at a
 1287  convention or a trade show. The following provisions apply to
 1288  the registration of exhibitors as dealers under this chapter:
 1289         1. An exhibitor whose agreement prohibits the sale of
 1290  tangible personal property or services subject to the tax
 1291  imposed in this chapter is not required to register as a dealer.
 1292         2. An exhibitor whose agreement provides for the sale at
 1293  wholesale only of tangible personal property or services subject
 1294  to the tax imposed by this chapter must obtain a resale
 1295  certificate from the purchasing dealer but is not required to
 1296  register as a dealer.
 1297         3. An exhibitor whose agreement authorizes the retail sale
 1298  of tangible personal property or services subject to the tax
 1299  imposed by this chapter must register as a dealer and collect
 1300  the tax on such sales.
 1301         4. An exhibitor who makes a remote mail order sale pursuant
 1302  to s. 212.0596 must register as a dealer.
 1303  
 1304  A person who conducts a convention or a trade show must make his
 1305  or her exhibitor’s agreements available to the department for
 1306  inspection and copying.
 1307         Section 13. Subsection (4) and paragraph (d) of subsection
 1308  (6) of section 212.20, Florida Statutes, are amended to read:
 1309         212.20 Funds collected, disposition; additional powers of
 1310  department; operational expense; refund of taxes adjudicated
 1311  unconstitutionally collected.—
 1312         (4) When there has been a final adjudication that any tax
 1313  pursuant to s. 212.0596 or s. 212.05965 was levied, collected,
 1314  or both, contrary to the Constitution of the United States or
 1315  the State Constitution, the department shall, in accordance with
 1316  rules, determine, based upon claims for refund and other
 1317  evidence and information, who paid such tax or taxes, and refund
 1318  to each such person the amount of tax paid. For purposes of this
 1319  subsection, a “final adjudication” is a decision of a court of
 1320  competent jurisdiction from which no appeal can be taken or from
 1321  which the official or officials of this state with authority to
 1322  make such decisions has or have decided not to appeal.
 1323         (6) Distribution of all proceeds under this chapter and ss.
 1324  202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
 1325         (d) The proceeds of all other taxes and fees imposed
 1326  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 1327  and (2)(b) shall be distributed as follows:
 1328         1. In any fiscal year, the greater of $500 million, minus
 1329  an amount equal to 4.6 percent of the proceeds of the taxes
 1330  collected pursuant to chapter 201, or 5.2 percent of all other
 1331  taxes and fees imposed pursuant to this chapter or remitted
 1332  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 1333  monthly installments into the General Revenue Fund.
 1334         2. After the distribution under subparagraph 1., 8.9744
 1335  percent of the amount remitted by a sales tax dealer located
 1336  within a participating county pursuant to s. 218.61 shall be
 1337  transferred into the Local Government Half-cent Sales Tax
 1338  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 1339  transferred shall be reduced by 0.1 percent, and the department
 1340  shall distribute this amount to the Public Employees Relations
 1341  Commission Trust Fund less $5,000 each month, which shall be
 1342  added to the amount calculated in subparagraph 3. and
 1343  distributed accordingly.
 1344         3. After the distribution under subparagraphs 1. and 2.,
 1345  0.0966 percent shall be transferred to the Local Government
 1346  Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
 1347  to s. 218.65.
 1348         4. After the distributions under subparagraphs 1., 2., and
 1349  3., 2.0810 percent of the available proceeds shall be
 1350  transferred monthly to the Revenue Sharing Trust Fund for
 1351  Counties pursuant to s. 218.215.
 1352         5. After the distributions under subparagraphs 1., 2., and
 1353  3., 1.3653 percent of the available proceeds shall be
 1354  transferred monthly to the Revenue Sharing Trust Fund for
 1355  Municipalities pursuant to s. 218.215. If the total revenue to
 1356  be distributed pursuant to this subparagraph is at least as
 1357  great as the amount due from the Revenue Sharing Trust Fund for
 1358  Municipalities and the former Municipal Financial Assistance
 1359  Trust Fund in state fiscal year 1999-2000, no municipality shall
 1360  receive less than the amount due from the Revenue Sharing Trust
 1361  Fund for Municipalities and the former Municipal Financial
 1362  Assistance Trust Fund in state fiscal year 1999-2000. If the
 1363  total proceeds to be distributed are less than the amount
 1364  received in combination from the Revenue Sharing Trust Fund for
 1365  Municipalities and the former Municipal Financial Assistance
 1366  Trust Fund in state fiscal year 1999-2000, each municipality
 1367  shall receive an amount proportionate to the amount it was due
 1368  in state fiscal year 1999-2000.
 1369         6. Of the remaining proceeds:
 1370         a. In each fiscal year, the sum of $29,915,500 shall be
 1371  divided into as many equal parts as there are counties in the
 1372  state, and one part shall be distributed to each county. The
 1373  distribution among the several counties must begin each fiscal
 1374  year on or before January 5th and continue monthly for a total
 1375  of 4 months. If a local or special law required that any moneys
 1376  accruing to a county in fiscal year 1999-2000 under the then
 1377  existing provisions of s. 550.135 be paid directly to the
 1378  district school board, special district, or a municipal
 1379  government, such payment must continue until the local or
 1380  special law is amended or repealed. The state covenants with
 1381  holders of bonds or other instruments of indebtedness issued by
 1382  local governments, special districts, or district school boards
 1383  before July 1, 2000, that it is not the intent of this
 1384  subparagraph to adversely affect the rights of those holders or
 1385  relieve local governments, special districts, or district school
 1386  boards of the duty to meet their obligations as a result of
 1387  previous pledges or assignments or trusts entered into which
 1388  obligated funds received from the distribution to county
 1389  governments under then-existing s. 550.135. This distribution
 1390  specifically is in lieu of funds distributed under s. 550.135
 1391  before July 1, 2000.
 1392         b. The department shall distribute $166,667 monthly to each
 1393  applicant certified as a facility for a new or retained
 1394  professional sports franchise pursuant to s. 288.1162. Up to
 1395  $41,667 shall be distributed monthly by the department to each
 1396  certified applicant as defined in s. 288.11621 for a facility
 1397  for a spring training franchise. However, not more than $416,670
 1398  may be distributed monthly in the aggregate to all certified
 1399  applicants for facilities for spring training franchises.
 1400  Distributions begin 60 days after such certification and
 1401  continue for not more than 30 years, except as otherwise
 1402  provided in s. 288.11621. A certified applicant identified in
 1403  this sub-subparagraph may not receive more in distributions than
 1404  expended by the applicant for the public purposes provided in s.
 1405  288.1162(5) or s. 288.11621(3).
 1406         c. Beginning 30 days after notice by the Department of
 1407  Economic Opportunity to the Department of Revenue that an
 1408  applicant has been certified as the professional golf hall of
 1409  fame pursuant to s. 288.1168 and is open to the public, $166,667
 1410  shall be distributed monthly, for up to 300 months, to the
 1411  applicant.
 1412         d. Beginning 30 days after notice by the Department of
 1413  Economic Opportunity to the Department of Revenue that the
 1414  applicant has been certified as the International Game Fish
 1415  Association World Center facility pursuant to s. 288.1169, and
 1416  the facility is open to the public, $83,333 shall be distributed
 1417  monthly, for up to 168 months, to the applicant. This
 1418  distribution is subject to reduction pursuant to s. 288.1169.
 1419         e. The department shall distribute up to $83,333 monthly to
 1420  each certified applicant as defined in s. 288.11631 for a
 1421  facility used by a single spring training franchise, or up to
 1422  $166,667 monthly to each certified applicant as defined in s.
 1423  288.11631 for a facility used by more than one spring training
 1424  franchise. Monthly distributions begin 60 days after such
 1425  certification or July 1, 2016, whichever is later, and continue
 1426  for not more than 20 years to each certified applicant as
 1427  defined in s. 288.11631 for a facility used by a single spring
 1428  training franchise or not more than 25 years to each certified
 1429  applicant as defined in s. 288.11631 for a facility used by more
 1430  than one spring training franchise. A certified applicant
 1431  identified in this sub-subparagraph may not receive more in
 1432  distributions than expended by the applicant for the public
 1433  purposes provided in s. 288.11631(3).
 1434         f. Beginning 45 days after notice by the Department of
 1435  Economic Opportunity to the Department of Revenue that an
 1436  applicant has been approved by the Legislature and certified by
 1437  the Department of Economic Opportunity under s. 288.11625 or
 1438  upon a date specified by the Department of Economic Opportunity
 1439  as provided under s. 288.11625(6)(d), the department shall
 1440  distribute each month an amount equal to one-twelfth of the
 1441  annual distribution amount certified by the Department of
 1442  Economic Opportunity for the applicant. The department may not
 1443  distribute more than $13 million annually under this sub
 1444  subparagraph.
 1445         g. The department shall distribute $15,333 monthly to the
 1446  State Transportation Trust Fund.
 1447         h.(I)On or before July 25, 2021, August 25, 2021, and
 1448  September 25, 2021, the department shall distribute $324,533,334
 1449  in each of those months to the Unemployment Compensation Trust
 1450  Fund, less an adjustment for refunds issued from the General
 1451  Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
 1452  distribution. The adjustments made by the department to the
 1453  total distributions shall be equal to the total refunds made
 1454  pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
 1455  subtracted from any single distribution exceeds the
 1456  distribution, the department may not make that distribution and
 1457  must subtract the remaining balance from the next distribution.
 1458         (II)Beginning July 2022, and on or before the 25th day of
 1459  each month, the department shall distribute $90 million monthly
 1460  to the Unemployment Compensation Trust Fund.
 1461         (III)If the ending balance of the Unemployment
 1462  Compensation Trust Fund exceeds $4,071,519,600 on the last day
 1463  of any month, as determined from United States Department of the
 1464  Treasury data, the Office of Economic and Demographic Research
 1465  shall certify to the department that the ending balance of the
 1466  trust fund exceeds such amount.
 1467         (IV)This sub-subparagraph is repealed, and the department
 1468  shall end monthly distributions under sub-sub-subparagraph (II),
 1469  on the date the department receives certification under sub-sub
 1470  subparagraph (III).
 1471         7. All other proceeds must remain in the General Revenue
 1472  Fund.
 1473         Section 14. Effective on the first day of the second month
 1474  following the repeal of s. 212.20(6)(d)6.h., Florida Statutes,
 1475  by its terms, paragraphs (c) and (d) of subsection (1) of
 1476  section 212.031, Florida Statutes, are amended to read:
 1477         212.031 Tax on rental or license fee for use of real
 1478  property.—
 1479         (1)
 1480         (c) For the exercise of such privilege, a tax is levied at
 1481  the rate of 2.0 5.5 percent of and on the total rent or license
 1482  fee charged for such real property by the person charging or
 1483  collecting the rental or license fee. The total rent or license
 1484  fee charged for such real property shall include payments for
 1485  the granting of a privilege to use or occupy real property for
 1486  any purpose and shall include base rent, percentage rents, or
 1487  similar charges. Such charges shall be included in the total
 1488  rent or license fee subject to tax under this section whether or
 1489  not they can be attributed to the ability of the lessor’s or
 1490  licensor’s property as used or operated to attract customers.
 1491  Payments for intrinsically valuable personal property such as
 1492  franchises, trademarks, service marks, logos, or patents are not
 1493  subject to tax under this section. In the case of a contractual
 1494  arrangement that provides for both payments taxable as total
 1495  rent or license fee and payments not subject to tax, the tax
 1496  shall be based on a reasonable allocation of such payments and
 1497  shall not apply to that portion which is for the nontaxable
 1498  payments.
 1499         (d) If the rental or license fee of any such real property
 1500  is paid by way of property, goods, wares, merchandise, services,
 1501  or other thing of value, the tax shall be at the rate of 2.0 5.5
 1502  percent of the value of the property, goods, wares, merchandise,
 1503  services, or other thing of value.
 1504         Section 15. Paragraph (a) of subsection (1) of section
 1505  443.1216, Florida Statutes, is amended to read:
 1506         443.1216 Employment.—Employment, as defined in s. 443.036,
 1507  is subject to this chapter under the following conditions:
 1508         (1)(a) The employment subject to this chapter includes a
 1509  service performed, including a service performed in interstate
 1510  commerce, by:
 1511         1. An officer of a corporation.
 1512         2. An individual who, under the usual common-law rules
 1513  applicable in determining the employer-employee relationship, is
 1514  an employee. However, whenever a client, as defined in s.
 1515  443.036(18), which would otherwise be designated as an employing
 1516  unit has contracted with an employee leasing company to supply
 1517  it with workers, those workers are considered employees of the
 1518  employee leasing company. An employee leasing company may lease
 1519  corporate officers of the client to the client and other workers
 1520  to the client, except as prohibited by regulations of the
 1521  Internal Revenue Service. Employees of an employee leasing
 1522  company must be reported under the employee leasing company’s
 1523  tax identification number and contribution rate for work
 1524  performed for the employee leasing company.
 1525         a. However, except for the internal employees of an
 1526  employee leasing company, each employee leasing company may make
 1527  a separate one-time election to report and pay contributions
 1528  under the tax identification number and contribution rate for
 1529  each client of the employee leasing company. Under the client
 1530  method, an employee leasing company choosing this option must
 1531  assign leased employees to the client company that is leasing
 1532  the employees. The client method is solely a method to report
 1533  and pay unemployment contributions, and, whichever method is
 1534  chosen, such election may not impact any other aspect of state
 1535  law. An employee leasing company that elects the client method
 1536  must pay contributions at the rates assigned to each client
 1537  company.
 1538         (I) The election applies to all of the employee leasing
 1539  company’s current and future clients.
 1540         (II) The employee leasing company must notify the
 1541  Department of Revenue of its election by July 1, 2012, and such
 1542  election applies to reports and contributions for the first
 1543  quarter of the following calendar year. The notification must
 1544  include:
 1545         (A) A list of each client company and the unemployment
 1546  account number or, if one has not yet been issued, the federal
 1547  employment identification number, as established by the employee
 1548  leasing company upon the election to file by client method;
 1549         (B) A list of each client company’s current and previous
 1550  employees and their respective social security numbers for the
 1551  prior 3 state fiscal years or, if the client company has not
 1552  been a client for the prior 3 state fiscal years, such portion
 1553  of the prior 3 state fiscal years that the client company has
 1554  been a client must be supplied;
 1555         (C) The wage data and benefit charges associated with each
 1556  client company for the prior 3 state fiscal years or, if the
 1557  client company has not been a client for the prior 3 state
 1558  fiscal years, such portion of the prior 3 state fiscal years
 1559  that the client company has been a client must be supplied. If
 1560  the client company’s employment record is chargeable with
 1561  benefits for less than 8 calendar quarters while being a client
 1562  of the employee leasing company, the client company must pay
 1563  contributions at the initial rate of 2.7 percent; and
 1564         (D) The wage data and benefit charges for the prior 3 state
 1565  fiscal years that cannot be associated with a client company
 1566  must be reported and charged to the employee leasing company.
 1567         (III) Subsequent to choosing the client method, the
 1568  employee leasing company may not change its reporting method.
 1569         (IV) The employee leasing company shall file a Florida
 1570  Department of Revenue Employer’s Quarterly Report for each
 1571  client company by approved electronic means, and pay all
 1572  contributions by approved electronic means.
 1573         (V) For the purposes of calculating experience rates when
 1574  the client method is chosen, each client’s own benefit charges
 1575  and wage data experience while with the employee leasing company
 1576  determines each client’s tax rate where the client has been a
 1577  client of the employee leasing company for at least 8 calendar
 1578  quarters before the election. The client company shall continue
 1579  to report the nonleased employees under its tax rate.
 1580         (VI) The election is binding on each client of the employee
 1581  leasing company for as long as a written agreement is in effect
 1582  between the client and the employee leasing company pursuant to
 1583  s. 468.525(3)(a). If the relationship between the employee
 1584  leasing company and the client terminates, the client retains
 1585  the wage and benefit history experienced under the employee
 1586  leasing company.
 1587         (VII) Notwithstanding which election method the employee
 1588  leasing company chooses, the applicable client company is an
 1589  employing unit for purposes of s. 443.071. The employee leasing
 1590  company or any of its officers or agents are liable for any
 1591  violation of s. 443.071 engaged in by such persons or entities.
 1592  The applicable client company or any of its officers or agents
 1593  are liable for any violation of s. 443.071 engaged in by such
 1594  persons or entities. The employee leasing company or its
 1595  applicable client company is not liable for any violation of s.
 1596  443.071 engaged in by the other party or by the other party’s
 1597  officers or agents.
 1598         (VIII) If an employee leasing company fails to select the
 1599  client method of reporting not later than July 1, 2012, the
 1600  entity is required to report under the employee leasing
 1601  company’s tax identification number and contribution rate.
 1602         (IX) After an employee leasing company is licensed pursuant
 1603  to part XI of chapter 468, each newly licensed entity has 30
 1604  days after the date the license is granted to notify the tax
 1605  collection service provider in writing of their selection of the
 1606  client method. A newly licensed employee leasing company that
 1607  fails to timely select reporting pursuant to the client method
 1608  of reporting must report under the employee leasing company’s
 1609  tax identification number and contribution rate.
 1610         (X) Irrespective of the election, each transfer of trade or
 1611  business, including workforce, or a portion thereof, between
 1612  employee leasing companies is subject to the provisions of s.
 1613  443.131(3)(h) s. 443.131(3)(g) if, at the time of the transfer,
 1614  there is common ownership, management, or control between the
 1615  entities.
 1616         b. In addition to any other report required to be filed by
 1617  law, an employee leasing company shall submit a report to the
 1618  Labor Market Statistics Center within the Department of Economic
 1619  Opportunity which includes each client establishment and each
 1620  establishment of the leasing company, or as otherwise directed
 1621  by the department. The report must include the following
 1622  information for each establishment:
 1623         (I) The trade or establishment name;
 1624         (II) The former reemployment assistance account number, if
 1625  available;
 1626         (III) The former federal employer’s identification number,
 1627  if available;
 1628         (IV) The industry code recognized and published by the
 1629  United States Office of Management and Budget, if available;
 1630         (V) A description of the client’s primary business activity
 1631  in order to verify or assign an industry code;
 1632         (VI) The address of the physical location;
 1633         (VII) The number of full-time and part-time employees who
 1634  worked during, or received pay that was subject to reemployment
 1635  assistance taxes for, the pay period including the 12th of the
 1636  month for each month of the quarter;
 1637         (VIII) The total wages subject to reemployment assistance
 1638  taxes paid during the calendar quarter;
 1639         (IX) An internal identification code to uniquely identify
 1640  each establishment of each client;
 1641         (X) The month and year that the client entered into the
 1642  contract for services; and
 1643         (XI) The month and year that the client terminated the
 1644  contract for services.
 1645         c. The report must be submitted electronically or in a
 1646  manner otherwise prescribed by the Department of Economic
 1647  Opportunity in the format specified by the Bureau of Labor
 1648  Statistics of the United States Department of Labor for its
 1649  Multiple Worksite Report for Professional Employer
 1650  Organizations. The report must be provided quarterly to the
 1651  Labor Market Statistics Center within the department, or as
 1652  otherwise directed by the department, and must be filed by the
 1653  last day of the month immediately after the end of the calendar
 1654  quarter. The information required in sub-sub-subparagraphs b.(X)
 1655  and (XI) need be provided only in the quarter in which the
 1656  contract to which it relates was entered into or terminated. The
 1657  sum of the employment data and the sum of the wage data in this
 1658  report must match the employment and wages reported in the
 1659  reemployment assistance quarterly tax and wage report.
 1660         d. The department shall adopt rules as necessary to
 1661  administer this subparagraph, and may administer, collect,
 1662  enforce, and waive the penalty imposed by s. 443.141(1)(b) for
 1663  the report required by this subparagraph.
 1664         e. For the purposes of this subparagraph, the term
 1665  “establishment” means any location where business is conducted
 1666  or where services or industrial operations are performed.
 1667         3. An individual other than an individual who is an
 1668  employee under subparagraph 1. or subparagraph 2., who performs
 1669  services for remuneration for any person:
 1670         a. As an agent-driver or commission-driver engaged in
 1671  distributing meat products, vegetable products, fruit products,
 1672  bakery products, beverages other than milk, or laundry or
 1673  drycleaning services for his or her principal.
 1674         b. As a traveling or city salesperson engaged on a full
 1675  time basis in the solicitation on behalf of, and the
 1676  transmission to, his or her principal of orders from
 1677  wholesalers, retailers, contractors, or operators of hotels,
 1678  restaurants, or other similar establishments for merchandise for
 1679  resale or supplies for use in the business operations. This sub
 1680  subparagraph does not apply to an agent-driver or a commission
 1681  driver and does not apply to sideline sales activities performed
 1682  on behalf of a person other than the salesperson’s principal.
 1683         4. The services described in subparagraph 3. are employment
 1684  subject to this chapter only if:
 1685         a. The contract of service contemplates that substantially
 1686  all of the services are to be performed personally by the
 1687  individual;
 1688         b. The individual does not have a substantial investment in
 1689  facilities used in connection with the services, other than
 1690  facilities used for transportation; and
 1691         c. The services are not in the nature of a single
 1692  transaction that is not part of a continuing relationship with
 1693  the person for whom the services are performed.
 1694         Section 16. Effective upon becoming a law and applying
 1695  retroactively to April 1, 2020, present paragraphs (f) through
 1696  (k) of subsection (3) of section 443.131, Florida Statutes, are
 1697  redesignated as paragraphs (g) through (l), respectively, a new
 1698  paragraph (f) is added to that subsection, and paragraphs (b)
 1699  and (e) of that subsection are amended, to read:
 1700         443.131 Contributions.—
 1701         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
 1702  EXPERIENCE.—
 1703         (b) Benefit ratio.—
 1704         1. As used in this paragraph, the term “annual payroll”
 1705  means the calendar quarter taxable payroll reported to the tax
 1706  collection service provider for the quarters used in computing
 1707  the benefit ratio. The term does not include a penalty resulting
 1708  from the untimely filing of required wage and tax reports. All
 1709  of the taxable payroll reported to the tax collection service
 1710  provider by the end of the quarter preceding the quarter for
 1711  which the contribution rate is to be computed must be used in
 1712  the computation.
 1713         2. As used in this paragraph, the term “benefits charged to
 1714  the employer’s employment record” means the amount of benefits
 1715  paid to individuals multiplied by:
 1716         a. For benefits paid prior to July 1, 2007, 1.
 1717         b. For benefits paid during the period beginning on July 1,
 1718  2007, and ending March 31, 2011, 0.90.
 1719         c. For benefits paid after March 31, 2011, 1.
 1720         d.For benefits paid during the period beginning April 1,
 1721  2020, and ending December 31, 2020, 0.
 1722         e.For benefits paid during the period beginning January 1,
 1723  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1724  in accordance with paragraph (f).
 1725         3. For each calendar year, the tax collection service
 1726  provider shall compute a benefit ratio for each employer whose
 1727  employment record was chargeable for benefits during the 12
 1728  consecutive quarters ending June 30 of the calendar year
 1729  preceding the calendar year for which the benefit ratio is
 1730  computed. An employer’s benefit ratio is the quotient obtained
 1731  by dividing the total benefits charged to the employer’s
 1732  employment record during the 3-year period ending June 30 of the
 1733  preceding calendar year by the total of the employer’s annual
 1734  payroll for the 3-year period ending June 30 of the preceding
 1735  calendar year. The benefit ratio shall be computed to the fifth
 1736  decimal place and rounded to the fourth decimal place.
 1737         4. The tax collection service provider shall compute a
 1738  benefit ratio for each employer who was not previously eligible
 1739  under subparagraph 3., whose contribution rate is set at the
 1740  initial contribution rate in paragraph (2)(a), and whose
 1741  employment record was chargeable for benefits during at least 8
 1742  calendar quarters immediately preceding the calendar quarter for
 1743  which the benefit ratio is computed. The employer’s benefit
 1744  ratio is the quotient obtained by dividing the total benefits
 1745  charged to the employer’s employment record during the first 6
 1746  of the 8 completed calendar quarters immediately preceding the
 1747  calendar quarter for which the benefit ratio is computed by the
 1748  total of the employer’s annual payroll during the first 7 of the
 1749  9 completed calendar quarters immediately preceding the calendar
 1750  quarter for which the benefit ratio is computed. The benefit
 1751  ratio shall be computed to the fifth decimal place and rounded
 1752  to the fourth decimal place and applies for the remainder of the
 1753  calendar year. The employer must subsequently be rated on an
 1754  annual basis using up to 12 calendar quarters of benefits
 1755  charged and up to 12 calendar quarters of annual payroll. That
 1756  employer’s benefit ratio is the quotient obtained by dividing
 1757  the total benefits charged to the employer’s employment record
 1758  by the total of the employer’s annual payroll during the
 1759  quarters used in his or her first computation plus the
 1760  subsequent quarters reported through June 30 of the preceding
 1761  calendar year. Each subsequent calendar year, the rate shall be
 1762  computed under subparagraph 3. The tax collection service
 1763  provider shall assign a variation from the standard rate of
 1764  contributions in paragraph (c) on a quarterly basis to each
 1765  eligible employer in the same manner as an assignment for a
 1766  calendar year under paragraph (e).
 1767         (e) Assignment of variations from the standard rate.—
 1768         1. As used in this paragraph, the terms “total benefit
 1769  payments,” “benefits paid to an individual,” and “benefits
 1770  charged to the employment record of an employer” mean the amount
 1771  of benefits paid to individuals multiplied by:
 1772         a. For benefits paid prior to July 1, 2007, 1.
 1773         b. For benefits paid during the period beginning on July 1,
 1774  2007, and ending March 31, 2011, 0.90.
 1775         c. For benefits paid after March 31, 2011, 1.
 1776         d.For benefits paid during the period beginning April 1,
 1777  2020, and ending December 31, 2020, 0.
 1778         e.For benefits paid during the period beginning January 1,
 1779  2021, and ending June 30, 2021, 1, except as otherwise adjusted
 1780  in accordance with paragraph (f).
 1781         2. For the calculation of contribution rates effective
 1782  January 1, 2012, and thereafter:
 1783         a. The tax collection service provider shall assign a
 1784  variation from the standard rate of contributions for each
 1785  calendar year to each eligible employer. In determining the
 1786  contribution rate, varying from the standard rate to be assigned
 1787  each employer, adjustment factors computed under sub-sub
 1788  subparagraphs (I)-(IV) are added to the benefit ratio. This
 1789  addition shall be accomplished in two steps by adding a variable
 1790  adjustment factor and a final adjustment factor. The sum of
 1791  these adjustment factors computed under sub-sub-subparagraphs
 1792  (I)-(IV) shall first be algebraically summed. The sum of these
 1793  adjustment factors shall next be divided by a gross benefit
 1794  ratio determined as follows: Total benefit payments for the 3
 1795  year period described in subparagraph (b)3. are charged to
 1796  employers eligible for a variation from the standard rate, minus
 1797  excess payments for the same period, divided by taxable payroll
 1798  entering into the computation of individual benefit ratios for
 1799  the calendar year for which the contribution rate is being
 1800  computed. The ratio of the sum of the adjustment factors
 1801  computed under sub-sub-subparagraphs (I)-(IV) to the gross
 1802  benefit ratio is multiplied by each individual benefit ratio
 1803  that is less than the maximum contribution rate to obtain
 1804  variable adjustment factors; except that if the sum of an
 1805  employer’s individual benefit ratio and variable adjustment
 1806  factor exceeds the maximum contribution rate, the variable
 1807  adjustment factor is reduced in order for the sum to equal the
 1808  maximum contribution rate. The variable adjustment factor for
 1809  each of these employers is multiplied by his or her taxable
 1810  payroll entering into the computation of his or her benefit
 1811  ratio. The sum of these products is divided by the taxable
 1812  payroll of the employers who entered into the computation of
 1813  their benefit ratios. The resulting ratio is subtracted from the
 1814  sum of the adjustment factors computed under sub-sub
 1815  subparagraphs (I)-(IV) to obtain the final adjustment factor.
 1816  The variable adjustment factors and the final adjustment factor
 1817  must be computed to five decimal places and rounded to the
 1818  fourth decimal place. This final adjustment factor is added to
 1819  the variable adjustment factor and benefit ratio of each
 1820  employer to obtain each employer’s contribution rate. An
 1821  employer’s contribution rate may not, however, be rounded to
 1822  less than 0.1 percent. In determining the contribution rate,
 1823  varying from the standard rate to be assigned, the computation
 1824  shall exclude any benefit that is excluded by the multipliers
 1825  under subparagraph (b)2. and subparagraph 1. The computation of
 1826  the contribution rate, varying from the standard rate to be
 1827  assigned, shall also exclude any benefit paid as a result of a
 1828  governmental order related to COVID-19 to close or reduce
 1829  capacity of a business. In addition, the contribution rate for
 1830  the 2021 and 2022 calendar years shall be calculated without the
 1831  application of the positive adjustment factor in sub-sub
 1832  subparagraph (III).
 1833         (I) An adjustment factor for noncharge benefits is computed
 1834  to the fifth decimal place and rounded to the fourth decimal
 1835  place by dividing the amount of noncharge benefits during the 3
 1836  year period described in subparagraph (b)3. by the taxable
 1837  payroll of employers eligible for a variation from the standard
 1838  rate who have a benefit ratio for the current year which is less
 1839  than the maximum contribution rate. For purposes of computing
 1840  this adjustment factor, the taxable payroll of these employers
 1841  is the taxable payrolls for the 3 years ending June 30 of the
 1842  current calendar year as reported to the tax collection service
 1843  provider by September 30 of the same calendar year. As used in
 1844  this sub-sub-subparagraph, the term “noncharge benefits” means
 1845  benefits paid to an individual, as adjusted pursuant to
 1846  subparagraph (b)2. and subparagraph 1., from the Unemployment
 1847  Compensation Trust Fund, but which were not charged to the
 1848  employment record of any employer, but excluding any benefit
 1849  paid as a result of a governmental order related to COVID-19 to
 1850  close or reduce capacity of a business.
 1851         (II) An adjustment factor for excess payments is computed
 1852  to the fifth decimal place, and rounded to the fourth decimal
 1853  place by dividing the total excess payments during the 3-year
 1854  period described in subparagraph (b)3. by the taxable payroll of
 1855  employers eligible for a variation from the standard rate who
 1856  have a benefit ratio for the current year which is less than the
 1857  maximum contribution rate. For purposes of computing this
 1858  adjustment factor, the taxable payroll of these employers is the
 1859  same figure used to compute the adjustment factor for noncharge
 1860  benefits under sub-sub-subparagraph (I). As used in this sub
 1861  subparagraph, the term “excess payments” means the amount of
 1862  benefits charged to the employment record of an employer, as
 1863  adjusted pursuant to subparagraph (b)2. and subparagraph 1.,
 1864  during the 3-year period described in subparagraph (b)3., but
 1865  excluding any benefit paid as a result of a governmental order
 1866  related to COVID-19 to close or reduce capacity of a business,
 1867  less the product of the maximum contribution rate and the
 1868  employer’s taxable payroll for the 3 years ending June 30 of the
 1869  current calendar year as reported to the tax collection service
 1870  provider by September 30 of the same calendar year. As used in
 1871  this sub-sub-subparagraph, the term “total excess payments”
 1872  means the sum of the individual employer excess payments for
 1873  those employers that were eligible for assignment of a
 1874  contribution rate different from the standard rate.
 1875         (III) With respect to computing a positive adjustment
 1876  factor:
 1877         (A) Beginning January 1, 2012, if the balance of the
 1878  Unemployment Compensation Trust Fund on September 30 of the
 1879  calendar year immediately preceding the calendar year for which
 1880  the contribution rate is being computed is less than 4 percent
 1881  of the taxable payrolls for the year ending June 30 as reported
 1882  to the tax collection service provider by September 30 of that
 1883  calendar year, a positive adjustment factor shall be computed.
 1884  The positive adjustment factor is computed annually to the fifth
 1885  decimal place and rounded to the fourth decimal place by
 1886  dividing the sum of the total taxable payrolls for the year
 1887  ending June 30 of the current calendar year as reported to the
 1888  tax collection service provider by September 30 of that calendar
 1889  year into a sum equal to one-fifth of the difference between the
 1890  balance of the fund as of September 30 of that calendar year and
 1891  the sum of 5 percent of the total taxable payrolls for that
 1892  year. The positive adjustment factor remains in effect for
 1893  subsequent years until the balance of the Unemployment
 1894  Compensation Trust Fund as of September 30 of the year
 1895  immediately preceding the effective date of the contribution
 1896  rate equals or exceeds 4 percent of the taxable payrolls for the
 1897  year ending June 30 of the current calendar year as reported to
 1898  the tax collection service provider by September 30 of that
 1899  calendar year.
 1900         (B) Beginning January 1, 2018, and for each year
 1901  thereafter, the positive adjustment shall be computed by
 1902  dividing the sum of the total taxable payrolls for the year
 1903  ending June 30 of the current calendar year as reported to the
 1904  tax collection service provider by September 30 of that calendar
 1905  year into a sum equal to one-fourth of the difference between
 1906  the balance of the fund as of September 30 of that calendar year
 1907  and the sum of 5 percent of the total taxable payrolls for that
 1908  year. The positive adjustment factor remains in effect for
 1909  subsequent years until the balance of the Unemployment
 1910  Compensation Trust Fund as of September 30 of the year
 1911  immediately preceding the effective date of the contribution
 1912  rate equals or exceeds 4 percent of the taxable payrolls for the
 1913  year ending June 30 of the current calendar year as reported to
 1914  the tax collection service provider by September 30 of that
 1915  calendar year.
 1916         (IV) If, beginning January 1, 2015, and each year
 1917  thereafter, the balance of the Unemployment Compensation Trust
 1918  Fund as of September 30 of the year immediately preceding the
 1919  calendar year for which the contribution rate is being computed
 1920  exceeds 5 percent of the taxable payrolls for the year ending
 1921  June 30 of the current calendar year as reported to the tax
 1922  collection service provider by September 30 of that calendar
 1923  year, a negative adjustment factor must be computed. The
 1924  negative adjustment factor shall be computed annually beginning
 1925  on January 1, 2015, and each year thereafter, to the fifth
 1926  decimal place and rounded to the fourth decimal place by
 1927  dividing the sum of the total taxable payrolls for the year
 1928  ending June 30 of the current calendar year as reported to the
 1929  tax collection service provider by September 30 of the calendar
 1930  year into a sum equal to one-fourth of the difference between
 1931  the balance of the fund as of September 30 of the current
 1932  calendar year and 5 percent of the total taxable payrolls of
 1933  that year. The negative adjustment factor remains in effect for
 1934  subsequent years until the balance of the Unemployment
 1935  Compensation Trust Fund as of September 30 of the year
 1936  immediately preceding the effective date of the contribution
 1937  rate is less than 5 percent, but more than 4 percent of the
 1938  taxable payrolls for the year ending June 30 of the current
 1939  calendar year as reported to the tax collection service provider
 1940  by September 30 of that calendar year. The negative adjustment
 1941  authorized by this section is suspended in any calendar year in
 1942  which repayment of the principal amount of an advance received
 1943  from the federal Unemployment Compensation Trust Fund under 42
 1944  U.S.C. s. 1321 is due to the Federal Government.
 1945         (V) The maximum contribution rate that may be assigned to
 1946  an employer is 5.4 percent, except employers participating in an
 1947  approved short-time compensation plan may be assigned a maximum
 1948  contribution rate that is 1 percent greater than the maximum
 1949  contribution rate for other employers in any calendar year in
 1950  which short-time compensation benefits are charged to the
 1951  employer’s employment record.
 1952         (VI) As used in this subsection, “taxable payroll” shall be
 1953  determined by excluding any part of the remuneration paid to an
 1954  individual by an employer for employment during a calendar year
 1955  in excess of the first $7,000. Beginning January 1, 2012,
 1956  “taxable payroll” shall be determined by excluding any part of
 1957  the remuneration paid to an individual by an employer for
 1958  employment during a calendar year as described in s.
 1959  443.1217(2). For the purposes of the employer rate calculation
 1960  that will take effect in January 1, 2012, and in January 1,
 1961  2013, the tax collection service provider shall use the data
 1962  available for taxable payroll from 2009 based on excluding any
 1963  part of the remuneration paid to an individual by an employer
 1964  for employment during a calendar year in excess of the first
 1965  $7,000, and from 2010 and 2011, the data available for taxable
 1966  payroll based on excluding any part of the remuneration paid to
 1967  an individual by an employer for employment during a calendar
 1968  year in excess of the first $8,500.
 1969         b. If the transfer of an employer’s employment record to an
 1970  employing unit under paragraph (g) (f) which, before the
 1971  transfer, was an employer, the tax collection service provider
 1972  shall recompute a benefit ratio for the successor employer based
 1973  on the combined employment records and reassign an appropriate
 1974  contribution rate to the successor employer effective on the
 1975  first day of the calendar quarter immediately after the
 1976  effective date of the transfer.
 1977         3.The tax collection service provider shall reissue rates
 1978  for the 2021 calendar year. However, an employer shall continue
 1979  to timely file its employer’s quarterly reports and pay the
 1980  contributions due in a timely manner in accordance with the
 1981  rules of the Department of Economic Opportunity. The Department
 1982  of Revenue shall post the revised rates on its website to enable
 1983  employers to securely review the revised rates. For
 1984  contributions for the first quarter of the 2021 calendar year,
 1985  if any employer remits to the tax collection service provider an
 1986  amount in excess of the amount that would be due as calculated
 1987  pursuant to this paragraph, the tax collection service provider
 1988  shall refund the excess amount from the amount erroneously
 1989  collected. Notwithstanding s. 443.141(6), refunds issued through
 1990  August 31, 2021, for first quarter 2021 contributions must be
 1991  paid from the General Revenue Fund.
 1992         4.The tax collection service provider shall calculate and
 1993  assign contribution rates effective January 1, 2022, through
 1994  December 31, 2022, excluding any benefit charge that is excluded
 1995  by the multipliers under subparagraph (b)2. and subparagraph 1.;
 1996  without the application of the positive adjustment factor in
 1997  sub-sub-subparagraph 2.a.(III); and without the inclusion of any
 1998  benefit charge directly related to COVID-19 as a result of a
 1999  governmental order to close or reduce capacity of a business, as
 2000  determined by the Department of Economic Opportunity, for each
 2001  employer who is eligible for a variation from the standard rate
 2002  pursuant to paragraph (d). The Department of Economic
 2003  Opportunity shall provide the tax collection service provider
 2004  with all necessary benefit charge information by August 1, 2021,
 2005  including specific information for adjustments related to COVID
 2006  19 charges resulting from a governmental order to close or
 2007  reduce capacity of a business, to enable the tax collection
 2008  service provider to calculate and issue tax rates effective
 2009  January 1, 2022. The tax collection service provider shall
 2010  calculate and post rates for the 2022 calendar year by March 1,
 2011  2022.
 2012         5.Subject to subparagraph 6., the tax collection service
 2013  provider shall calculate and assign contribution rates effective
 2014  January 1, 2023, through December 31, 2025, excluding any
 2015  benefit charge that is excluded by the multipliers under
 2016  subparagraph (b)2. and subparagraph 1.; without the application
 2017  of the positive adjustment factor in sub-sub-subparagraph
 2018  2.a.(III); and without the inclusion of any benefit charge
 2019  directly related to COVID-19 as a result of a governmental order
 2020  to close or reduce capacity of a business, as determined by the
 2021  Department of Economic Opportunity, for each employer who is
 2022  eligible for a variation from the standard rate pursuant to
 2023  paragraph (d). The Department of Economic Opportunity shall
 2024  provide the tax collection service provider with all necessary
 2025  benefit charge information by August 1 of each year, including
 2026  specific information for adjustments related to COVID-19 charges
 2027  resulting from a governmental order to close or reduce capacity
 2028  of a business, to enable the tax collection service provider to
 2029  calculate and issue tax rates effective the following January.
 2030         6.If the balance of the Unemployment Compensation Trust
 2031  Fund on June 30 of any year exceeds $4,071,519,600, subparagraph
 2032  5. is repealed for rates effective the following years. The
 2033  Office of Economic and Demographic Research shall advise the tax
 2034  collection service provider of the balance of the trust fund on
 2035  June 30 by August 1 of that year. After the repeal of
 2036  subparagraph 5. and notwithstanding the dates specified in that
 2037  subparagraph, the tax collection service provider shall
 2038  calculate and assign contribution rates for each subsequent
 2039  calendar year as otherwise provided in this section.
 2040         (f)Adjustment in benefit ratio multiplier.For purposes of
 2041  calculating the benefits charged for the period beginning
 2042  January 1, 2021, and ending June 30, 2021, pursuant to sub
 2043  subparagraphs (b)2.e. and (e)1.e., the amount of benefits paid
 2044  to individuals shall be multiplied by 1, unless such calculation
 2045  results in estimated total contributions of more than $475.5
 2046  million for calendar year 2022 as estimated by the Office of
 2047  Economic and Demographic Research, based on the preliminary 2022
 2048  computed rate. If the estimated total contributions calculated
 2049  are more than $475.5 million, the multiplier in sub
 2050  subparagraphs (b)2.e. and (e)1.e. shall be reduced by increments
 2051  of 0.05 until the estimated total contributions are $475.5
 2052  million or less. The Office of Economic and Demographic Research
 2053  shall provide the incremental reduction, if any, to the tax
 2054  collection service provider by January 1, 2022.
 2055         Section 17. Subsection (1) of section 443.191, Florida
 2056  Statutes, is amended to read:
 2057         443.191 Unemployment Compensation Trust Fund; establishment
 2058  and control.—
 2059         (1) There is established, as a separate trust fund apart
 2060  from all other public funds of this state, an Unemployment
 2061  Compensation Trust Fund, which shall be administered by the
 2062  Department of Economic Opportunity exclusively for the purposes
 2063  of this chapter. The fund must consist of:
 2064         (a) All contributions and reimbursements collected under
 2065  this chapter;
 2066         (b) Interest earned on any moneys in the fund;
 2067         (c) Any property or securities acquired through the use of
 2068  moneys belonging to the fund;
 2069         (d) All earnings of these properties or securities;
 2070         (e) All money credited to this state’s account in the
 2071  federal Unemployment Compensation Trust Fund under 42 U.S.C. s.
 2072  1103;
 2073         (f) All money collected for penalties imposed pursuant to
 2074  s. 443.151(6)(a); and
 2075         (g) Advances on the amount in the federal Unemployment
 2076  Compensation Trust Fund credited to the state under 42 U.S.C. s.
 2077  1321, as requested by the Governor or the Governor’s designee;
 2078  and
 2079         (h) All money deposited in this account as a distribution
 2080  pursuant to s. 212.20(6)(d)6.h.
 2081  
 2082  Except as otherwise provided in s. 443.1313(4), all moneys in
 2083  the fund must be mingled and undivided.
 2084         Section 18. Paragraph (b) of subsection (1) of section
 2085  212.04, Florida Statutes, is amended to read:
 2086         212.04 Admissions tax; rate, procedure, enforcement.—
 2087         (1)
 2088         (b) For the exercise of such privilege, a tax is levied at
 2089  the rate of 6 percent of sales price, or the actual value
 2090  received from such admissions, which 6 percent shall be added to
 2091  and collected with all such admissions from the purchaser
 2092  thereof, and such tax shall be paid for the exercise of the
 2093  privilege as defined in the preceding paragraph. Each ticket
 2094  must show on its face the actual sales price of the admission,
 2095  or each dealer selling the admission must prominently display at
 2096  the box office or other place where the admission charge is made
 2097  a notice disclosing the price of the admission, and the tax
 2098  shall be computed and collected on the basis of the actual price
 2099  of the admission charged by the dealer. The sale price or actual
 2100  value of admission shall, for the purpose of this chapter, be
 2101  that price remaining after deduction of federal taxes and state
 2102  or locally imposed or authorized seat surcharges, taxes, or
 2103  fees, if any, imposed upon such admission. The sale price or
 2104  actual value does not include separately stated ticket service
 2105  charges that are imposed by a facility ticket office or a
 2106  ticketing service and added to a separately stated, established
 2107  ticket price. The rate of tax on each admission shall be
 2108  according to the algorithm provided in s. 212.12 brackets
 2109  established by s. 212.12(9).
 2110         Section 19. Subsection (6) of section 212.0506, Florida
 2111  Statutes, is amended to read:
 2112         212.0506 Taxation of service warranties.—
 2113         (6) This tax shall be due and payable according to the
 2114  algorithm provided brackets set forth in s. 212.12.
 2115         Section 20. Subsection (3) of section 213.015, Florida
 2116  Statutes, is amended to read:
 2117         213.015 Taxpayer rights.—There is created a Florida
 2118  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
 2119  and property of Florida taxpayers are adequately safeguarded and
 2120  protected during tax assessment, collection, and enforcement
 2121  processes administered under the revenue laws of this state. The
 2122  Taxpayer’s Bill of Rights compiles, in one document, brief but
 2123  comprehensive statements which explain, in simple, nontechnical
 2124  terms, the rights and obligations of the Department of Revenue
 2125  and taxpayers. Section 192.0105 provides additional rights
 2126  afforded to payors of property taxes and assessments. The rights
 2127  afforded taxpayers to ensure that their privacy and property are
 2128  safeguarded and protected during tax assessment and collection
 2129  are available only insofar as they are implemented in other
 2130  parts of the Florida Statutes or rules of the Department of
 2131  Revenue. The rights so guaranteed Florida taxpayers in the
 2132  Florida Statutes and the departmental rules are:
 2133         (3) The right to be represented or advised by counsel or
 2134  other qualified representatives at any time in administrative
 2135  interactions with the department, the right to procedural
 2136  safeguards with respect to recording of interviews during tax
 2137  determination or collection processes conducted by the
 2138  department, the right to be treated in a professional manner by
 2139  department personnel, and the right to have audits, inspections
 2140  of records, and interviews conducted at a reasonable time and
 2141  place except in criminal and internal investigations (see ss.
 2142  198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
 2143  211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (12) (13),
 2144  212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
 2145         Section 21. (1) For the period of July 1, 2021, through
 2146  September 30, 2021, a taxpayer may calculate the tax due under
 2147  chapter 212, Florida Statutes, by applying s. 212.12, Florida
 2148  Statutes, as amended by this act, or by applying the appropriate
 2149  bracket system pursuant to former s. 212.12, Florida Statutes
 2150  2020.
 2151         (2) This section does not establish a right to a refund or
 2152  credit of taxes already paid.
 2153         (3) This section is repealed October 1, 2021.
 2154         Section 22. Subsection (5) of section 213.27, Florida
 2155  Statutes, is amended to read:
 2156         213.27 Contracts with debt collection agencies and certain
 2157  vendors.—
 2158         (5) The department may, for the purpose of ascertaining the
 2159  amount of or collecting any taxes due from a person making or
 2160  facilitating remote sales under s. 212.0596 or s. 212.05965
 2161  doing mail order business in this state, contract with any
 2162  auditing agency doing business within or without this state for
 2163  the purpose of conducting an audit of such person mail order
 2164  business; however, such audit agency may not conduct an audit on
 2165  behalf of the department of any person domiciled in this state,
 2166  person registered for sales and use tax purposes in this state,
 2167  or corporation filing a Florida corporate tax return, if any
 2168  such person or corporation objects to such audit in writing to
 2169  the department and the auditing agency. The department shall
 2170  notify the taxpayer by mail at least 30 days before the
 2171  department assigns the collection of such taxes.
 2172         Section 23. For the purpose of incorporating the amendment
 2173  made by this act to section 212.054, Florida Statutes, in
 2174  references thereto, paragraph (c) of subsection (2), paragraph
 2175  (c) of subsection (3), paragraph (c) of subsection (8), and
 2176  paragraph (c) of subsection (9) of section 212.055, Florida
 2177  Statutes, are reenacted to read:
 2178         212.055 Discretionary sales surtaxes; legislative intent;
 2179  authorization and use of proceeds.—It is the legislative intent
 2180  that any authorization for imposition of a discretionary sales
 2181  surtax shall be published in the Florida Statutes as a
 2182  subsection of this section, irrespective of the duration of the
 2183  levy. Each enactment shall specify the types of counties
 2184  authorized to levy; the rate or rates which may be imposed; the
 2185  maximum length of time the surtax may be imposed, if any; the
 2186  procedure which must be followed to secure voter approval, if
 2187  required; the purpose for which the proceeds may be expended;
 2188  and such other requirements as the Legislature may provide.
 2189  Taxable transactions and administrative procedures shall be as
 2190  provided in s. 212.054.
 2191         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
 2192         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 2193  levied under this subsection shall be distributed to the county
 2194  and the municipalities within such county in which the surtax
 2195  was collected, according to:
 2196         1. An interlocal agreement between the county governing
 2197  authority and the governing bodies of the municipalities
 2198  representing a majority of the county’s municipal population,
 2199  which agreement may include a school district with the consent
 2200  of the county governing authority and the governing bodies of
 2201  the municipalities representing a majority of the county’s
 2202  municipal population; or
 2203         2. If there is no interlocal agreement, according to the
 2204  formula provided in s. 218.62.
 2205  
 2206  Any change in the distribution formula must take effect on the
 2207  first day of any month that begins at least 60 days after
 2208  written notification of that change has been made to the
 2209  department.
 2210         (3) SMALL COUNTY SURTAX.—
 2211         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 2212  levied under this subsection shall be distributed to the county
 2213  and the municipalities within the county in which the surtax was
 2214  collected, according to:
 2215         1. An interlocal agreement between the county governing
 2216  authority and the governing bodies of the municipalities
 2217  representing a majority of the county’s municipal population,
 2218  which agreement may include a school district with the consent
 2219  of the county governing authority and the governing bodies of
 2220  the municipalities representing a majority of the county’s
 2221  municipal population; or
 2222         2. If there is no interlocal agreement, according to the
 2223  formula provided in s. 218.62.
 2224  
 2225  Any change in the distribution formula shall take effect on the
 2226  first day of any month that begins at least 60 days after
 2227  written notification of that change has been made to the
 2228  department.
 2229         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 2230         (c) Pursuant to s. 212.054(4), the proceeds of the
 2231  discretionary sales surtax collected under this subsection, less
 2232  an administrative fee that may be retained by the Department of
 2233  Revenue, shall be distributed by the department to the county.
 2234  The county shall distribute the proceeds it receives from the
 2235  department to each local government entity providing emergency
 2236  fire rescue services in the county. The surtax proceeds, less an
 2237  administrative fee not to exceed 2 percent of the surtax
 2238  collected, shall be distributed by the county based on each
 2239  entity’s average annual expenditures for fire control and
 2240  emergency fire rescue services in the 5 fiscal years preceding
 2241  the fiscal year in which the surtax takes effect in proportion
 2242  to the average annual total of the expenditures for such
 2243  entities in the 5 fiscal years preceding the fiscal year in
 2244  which the surtax takes effect. The county shall revise the
 2245  distribution proportions to reflect a change in the service area
 2246  of an entity receiving a distribution of the surtax proceeds. If
 2247  an entity declines its share of surtax revenue, such revenue
 2248  shall be redistributed proportionally to the entities that are
 2249  participating in the sharing of such revenue based on each
 2250  participating entity’s average annual expenditures for fire
 2251  control and emergency fire rescue services in the preceding 5
 2252  fiscal years in proportion to the average annual total of the
 2253  expenditures for the participating entities in the preceding 5
 2254  fiscal years.
 2255         (9) PENSION LIABILITY SURTAX.—
 2256         (c) Pursuant to s. 212.054(4), the proceeds of the surtax
 2257  collected under this subsection, less an administrative fee that
 2258  may be retained by the department, shall be distributed by the
 2259  department to the local government.
 2260         Section 24. This act first applies to remote sales made or
 2261  facilitated on or after July 1, 2021, by a person who made or
 2262  facilitated a substantial number of remote sales in calendar
 2263  year 2020. A marketplace seller shall consider only those sales
 2264  made outside of a marketplace to determine whether it made a
 2265  substantial number of remote sales in calendar year 2020.
 2266         Section 25. (1)A person subject to the requirements of
 2267  this act to collect and remit the tax under chapter 212, Florida
 2268  Statutes, on remote sales is relieved of liability for tax,
 2269  penalty, and interest due on remote sales that occurred before
 2270  July 1, 2021, provided that the person registers with the
 2271  department before October 1, 2021. This subsection is also
 2272  intended to provide relief to a marketplace seller for remote
 2273  sales made before July 1, 2021, which were facilitated by a
 2274  marketplace provider. For a marketplace provider with a physical
 2275  presence in this state, this subsection is intended to provide
 2276  relief only for sales facilitated by the marketplace provider on
 2277  behalf of a marketplace seller. This subsection does not apply
 2278  to a person who is under audit; has been issued a bill, notice,
 2279  or demand for payment; or is under an administrative or judicial
 2280  proceeding as of July 1, 2021.
 2281         (2)The department may not use data received from
 2282  registered marketplace providers or persons making remote sales
 2283  for the purposes of identifying use tax liabilities occurring
 2284  before July 1, 2021, from unregistered persons who but for their
 2285  purchases from the registered taxpayer would not be required to
 2286  remit sales or use tax directly to the department. This
 2287  subsection does not apply to a person who is under audit; has
 2288  been issued a bill, notice, or demand for payment; or is under
 2289  an administrative or judicial proceeding as of July 1, 2021.
 2290         (3)This section does not establish a right to a refund or
 2291  credit of taxes already paid.
 2292         Section 26. (1) The Department of Revenue is authorized,
 2293  and all conditions are deemed met, to adopt emergency rules
 2294  pursuant to s. 120.54(4), Florida Statutes, for the purpose of
 2295  administering this act.
 2296         (2) Notwithstanding any other law, emergency rules adopted
 2297  pursuant to subsection (1) are effective for 6 months after
 2298  adoption and may be renewed during the pendency of procedures to
 2299  adopt permanent rules addressing the subject of the emergency
 2300  rules.
 2301         (3) This section shall take effect upon this act becoming a
 2302  law and expires July 1, 2023.
 2303         Section 27. Notwithstanding s. 287.057, Florida Statutes,
 2304  the Department of Revenue is authorized to contract with a
 2305  qualified vendor to provide services necessary to administer
 2306  this act without using a competitive solicitation process. The
 2307  authority granted to the Department of Revenue by this section
 2308  applies solely to the implementation and administration of this
 2309  act and may not be used for any other purpose. Such authority
 2310  ends, and any contract entered into pursuant to this section
 2311  still in force becomes void, upon the expiration of this
 2312  section. This section expires June 30, 2023.
 2313         Section 28. For the 2020-2021 fiscal year, the sum of
 2314  $353,000 in nonrecurring funds is appropriated from the General
 2315  Revenue Fund to the Department of Revenue for the purpose of
 2316  implementing this act. Funds remaining unexpended or
 2317  unencumbered from this appropriation as of June 30, 2021, shall
 2318  revert and be reappropriated for the same purpose in the 2021
 2319  2022 fiscal year.
 2320         Section 29. If any provision of this act or its application
 2321  to any person or circumstance is held invalid, the invalidity
 2322  does not affect other provisions or applications of the act
 2323  which can be given effect without the invalid provision or
 2324  application, and to this end the provisions of this act are
 2325  severable.
 2326         Section 30. Except as otherwise expressly provided in this
 2327  act and except for this section, which shall take effect upon
 2328  this act becoming a law, this act shall take effect July 1,
 2329  2021.

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