Bill Text: FL S1654 | 2014 | Regular Session | Comm Sub


Bill Title: Tax Administration

Spectrum: Committee Bill

Status: (Introduced - Dead) 2014-04-23 - Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) [S1654 Detail]

Download: Florida-2014-S1654-Comm_Sub.html
       Florida Senate - 2014                             CS for SB 1654
       
       
        
       By the Committees on Commerce and Tourism; and Appropriations
       
       
       
       
       
       577-02740A-14                                         20141654c1
    1                        A bill to be entitled                      
    2         An act relating to tax administration; amending s.
    3         196.1995, F.S.; requiring certain real property
    4         improvements and tangible personal property additions
    5         to occur within a specified period in order to qualify
    6         for a specified ad valorem tax exemption; providing
    7         that certain local ordinances conveying ad valorem tax
    8         exemptions may not be invalidated if the local
    9         governing body acted in accordance with this act;
   10         amending s. 212.03, F.S.; providing that charges for
   11         the storage of towed vehicles that are impounded by a
   12         local, state, or federal law enforcement agency are
   13         not taxable; amending s. 212.07, F.S.; conforming a
   14         cross-reference to changes made by the act; providing
   15         monetary and criminal penalties for a dealer’s willful
   16         failure to collect certain taxes or fees after
   17         receiving notice of such duty to collect from the
   18         Department of Revenue; amending s. 212.12, F.S.;
   19         deleting provisions relating to the imposition of
   20         criminal penalties after Department of Revenue notice
   21         of requirements to register as a dealer or to collect
   22         taxes; making technical and grammatical changes to
   23         provisions specifying penalties for making a false or
   24         fraudulent return with the intent to evade payment of
   25         a tax or fee; amending s. 212.14, F.S.; modifying the
   26         definition of the term “person”; authorizing the
   27         department to adopt rules relating to requirements for
   28         a person to deposit cash, a bond, or other security
   29         with the department in order to ensure compliance with
   30         sales tax laws; making technical and grammatical
   31         changes; amending s. 212.18, F.S.; providing criminal
   32         penalties for a person who willfully fails to register
   33         as a dealer after receiving notice of such duty by the
   34         department; making technical and grammatical changes;
   35         reenacting s. 212.20, F.S., relating to the
   36         disposition of funds collected, to incorporate changes
   37         made by the act; amending s. 213.0535, F.S.;
   38         clarifying that confidential tax data may be published
   39         as statistics under certain circumstances; amending s.
   40         213.13, F.S.; revising the date for transmitting funds
   41         collected by the clerks of court to the department;
   42         amending s. 213.21, F.S.; increasing the compromise
   43         authority for closing agreements with taxpayers which
   44         can be delegated to and approved by the executive
   45         director; creating s. 213.295, F.S., relating to
   46         automated sales suppression devices; defining terms;
   47         subjecting a person to criminal penalties and monetary
   48         penalties for knowingly selling or engaging in certain
   49         other actions involving a sales suppression device or
   50         phantom-ware; providing that sales suppression devices
   51         and phantom-ware are contraband articles under the
   52         Florida Contraband Forfeiture Act; amending s.
   53         443.131, F.S.; imposing a requirement on employers to
   54         produce records for the Department of Economic
   55         Opportunity or its tax collection service provider as
   56         a prerequisite for a reduction in the rate of
   57         reemployment tax; amending s. 443.141, F.S.; providing
   58         a method to calculate the interest rate for past due
   59         employer contributions and reimbursements, and
   60         delinquent, erroneous, incomplete, or insufficient
   61         reports; increasing the number of days for an employer
   62         to protest an assessment; providing effective dates.
   63          
   64  Be It Enacted by the Legislature of the State of Florida:
   65  
   66         Section 1. Subsection (5) of section 196.1995, Florida
   67  Statutes, is amended to read:
   68         196.1995 Economic development ad valorem tax exemption.—
   69         (5) Upon a majority vote in favor of such authority, the
   70  board of county commissioners or the governing authority of the
   71  municipality, at its discretion, may, by ordinance, may exempt
   72  from ad valorem taxation up to 100 percent of the assessed value
   73  of all improvements to real property made by or for the use of a
   74  new business and of all tangible personal property of such new
   75  business, or up to 100 percent of the assessed value of all
   76  added improvements to real property made to facilitate the
   77  expansion of an existing business and of the net increase in all
   78  tangible personal property acquired to facilitate such expansion
   79  of an existing business. To qualify for the exemption, provided
   80  that the improvements to real property must be are made or the
   81  tangible personal property must be is added or increased after
   82  approval by motion or resolution of the local governing body,
   83  subject to the adoption of the ordinance, or on or after the day
   84  the ordinance is adopted. However, if the authority to grant
   85  exemptions is approved in a referendum in which the ballot
   86  question contained in subsection (3) appears on the ballot, the
   87  authority of the board of county commissioners or the governing
   88  authority of the municipality to grant exemptions is limited
   89  solely to new businesses and expansions of existing businesses
   90  that are located in an enterprise zone or brownfield area.
   91  Property acquired to replace existing property is shall not be
   92  considered to facilitate a business expansion. The exemption
   93  applies only to taxes levied by the respective unit of
   94  government granting the exemption. The exemption does not apply,
   95  however, to taxes levied for the payment of bonds or to taxes
   96  authorized by a vote of the electors pursuant to s. 9(b) or s.
   97  12, Art. VII of the State Constitution. Any such exemption shall
   98  remain in effect for up to 10 years with respect to any
   99  particular facility, regardless of any change in the authority
  100  of the county or municipality to grant such exemptions. The
  101  exemption may shall not be prolonged or extended by granting
  102  exemptions from additional taxes or by virtue of a any
  103  reorganization or sale of the business receiving the exemption.
  104         Section 2. A local ordinance enacted pursuant to s.
  105  196.1995, Florida Statutes, before the effective date of this
  106  act may not be invalidated on the ground that improvements to
  107  real property were made or that tangible personal property was
  108  added or increased before the date that such ordinance was
  109  adopted if the local governing body acted substantially in
  110  accordance with s. 196.1995(5), Florida Statutes, as amended by
  111  this act.
  112         Section 3. Subsection (6) of section 212.03, Florida
  113  Statutes, is amended to read:
  114         212.03 Transient rentals tax; rate, procedure, enforcement,
  115  exemptions.—
  116         (6) It is the legislative intent that a every person is
  117  engaging in a taxable privilege who leases or rents parking or
  118  storage spaces for motor vehicles in parking lots or garages,
  119  including storage facilities for towed vehicles, who leases or
  120  rents docking or storage spaces for boats in boat docks or
  121  marinas, or who leases or rents tie-down or storage space for
  122  aircraft at airports.
  123         (a) For the exercise of this privilege, a tax is hereby
  124  levied at the rate of 6 percent on the total rental charged.
  125         (b)Charges for parking, docking, tie-down, or storage
  126  arising from a lawful impoundment are not taxable. As used in
  127  this paragraph, the term “lawful impoundment” means the storing
  128  of or having custody over an aircraft, boat, or motor vehicle
  129  by, or at the direction of, a local, state, or federal law
  130  enforcement agency which the owner or the owner’s representative
  131  is not authorized to enter upon, have access to, or remove
  132  without the consent of the law enforcement agency.
  133         Section 4. Effective July 1, 2014, paragraph (b) of
  134  subsection (1) and subsection (3) of section 212.07, Florida
  135  Statutes, are amended to read:
  136         212.07 Sales, storage, use tax; tax added to purchase
  137  price; dealer not to absorb; liability of purchasers who cannot
  138  prove payment of the tax; penalties; general exemptions.—
  139         (1)
  140         (b) A resale must be in strict compliance with s. 212.18
  141  and the rules and regulations, and any dealer who makes a sale
  142  for resale which is not in strict compliance is with s. 212.18
  143  and the rules and regulations shall himself or herself be liable
  144  for and must pay the tax. Any dealer who makes a sale for resale
  145  shall document the exempt nature of the transaction, as
  146  established by rules adopted promulgated by the department, by
  147  retaining a copy of the purchaser’s resale certificate. In lieu
  148  of maintaining a copy of the certificate, a dealer may document,
  149  before prior to the time of sale, an authorization number
  150  provided telephonically or electronically by the department, or
  151  by such other means established by rule of the department. The
  152  dealer may rely on a resale certificate issued pursuant to s.
  153  212.18(3)(d) s. 212.18(3)(c), valid at the time of receipt from
  154  the purchaser, without seeking annual verification of the resale
  155  certificate if the dealer makes recurring sales to a purchaser
  156  in the normal course of business on a continual basis. For
  157  purposes of this paragraph, “recurring sales to a purchaser in
  158  the normal course of business” refers to a sale in which the
  159  dealer extends credit to the purchaser and records the debt as
  160  an account receivable, or in which the dealer sells to a
  161  purchaser who has an established cash or C.O.D. account, similar
  162  to an open credit account. For purposes of this paragraph,
  163  purchases are made from a selling dealer on a continual basis if
  164  the selling dealer makes, in the normal course of business,
  165  sales to the purchaser at least no less frequently than once in
  166  every 12-month period. A dealer may, through the informal
  167  protest provided for in s. 213.21 and the rules of the
  168  department of Revenue, provide the department with evidence of
  169  the exempt status of a sale. Consumer certificates of exemption
  170  executed by those exempt entities that were registered with the
  171  department at the time of sale, resale certificates provided by
  172  purchasers who were active dealers at the time of sale, and
  173  verification by the department of a purchaser’s active dealer
  174  status at the time of sale in lieu of a resale certificate shall
  175  be accepted by the department when submitted during the protest
  176  period, but may not be accepted in any proceeding under chapter
  177  120 or any circuit court action instituted under chapter 72.
  178         (3)(a)A Any dealer who fails, neglects, or refuses to
  179  collect the tax or fees imposed under this chapter herein
  180  provided, either by himself or herself or through the dealer’s
  181  agents or employees, is, in addition to the penalty of being
  182  liable for and paying the tax or fee himself or herself, commits
  183  guilty of a misdemeanor of the first degree, punishable as
  184  provided in s. 775.082 or s. 775.083.
  185         (b)A dealer who willfully fails to collect a tax or fee
  186  after the department provides notice of the duty to collect the
  187  tax or fee is liable for a specific penalty of 100 percent of
  188  the uncollected tax or fee. This penalty is in addition to any
  189  other penalty that may be imposed by law. A dealer who willfully
  190  fails to collect taxes or fees totaling:
  191         1.Less than $300:
  192         a.For a first offense, commits a misdemeanor of the second
  193  degree, punishable as provided in s. 775.082 or s. 775.083.
  194         b.For a second offense, commits a misdemeanor of the first
  195  degree, punishable as provided in s. 775.082 or s. 775.083.
  196         c.For a third or subsequent offense, commits a felony of
  197  the third degree, punishable as provided in s. 775.082, s.
  198  775.083, or s. 775.084.
  199         2.An amount equal to $300 or more, but less than $20,000,
  200  commits a felony of the third degree, punishable as provided in
  201  s. 775.082, s. 775.083, or s. 775.084.
  202         3.An amount equal to $20,000 or more, but less than
  203  $100,000, commits a felony of the second degree, punishable as
  204  provided in s. 775.082, s. 775.083, or s. 775.084.
  205         4.An amount equal to $100,000 or more, commits a felony of
  206  the first degree, punishable as provided in s. 775.082, s.
  207  775.083, or s. 775.084.
  208         (c)The department shall give written notice of the duty to
  209  collect taxes or fees to the dealer by personal service, by
  210  sending notice to the dealer’s last known address by registered
  211  mail, or both.
  212         Section 5. Effective July 1, 2014, paragraph (d) of
  213  subsection (2) of section 212.12, Florida Statutes, is amended
  214  to read:
  215         212.12 Dealer’s credit for collecting tax; penalties for
  216  noncompliance; powers of Department of Revenue in dealing with
  217  delinquents; brackets applicable to taxable transactions;
  218  records required.—
  219         (2)
  220         (d) A Any person who makes a false or fraudulent return and
  221  who has with a willful intent to evade payment of any tax or fee
  222  imposed under this chapter is; any person who, after the
  223  department’s delivery of a written notice to the person’s last
  224  known address specifically alerting the person of the
  225  requirement to register the person’s business as a dealer,
  226  intentionally fails to register the business; and any person
  227  who, after the department’s delivery of a written notice to the
  228  person’s last known address specifically alerting the person of
  229  the requirement to collect tax on specific transactions,
  230  intentionally fails to collect such tax, shall, in addition to
  231  the other penalties provided by law, be liable for a specific
  232  penalty of 100 percent of any unreported or any uncollected tax
  233  or fee. This penalty is in addition to any other penalty
  234  provided by law. A person who makes a false or fraudulent return
  235  with a willful intent to evade payment of taxes or fees
  236  totaling:
  237         1. Less than $300:
  238         a. For a first offense, commits a misdemeanor of the second
  239  degree, punishable as provided in s. 775.082 or s. 775.083.
  240         b. For a second offense, commits a misdemeanor of the first
  241  degree, punishable as provided in s. 775.082 or s. 775.083.
  242         c. For a third or subsequent offense, commits a felony of
  243  the third degree, punishable as provided in s. 775.082, s.
  244  775.083, or s. 775.084.
  245         2. An amount equal to $300 or more, but less than $20,000,
  246  commits a felony of the third degree, punishable as provided in
  247  s. 775.082, s. 775.083, or s. 775.084.
  248         3. An amount equal to $20,000 or more, but less than
  249  $100,000, commits a felony of the second degree, punishable as
  250  provided in s. 775.082, s. 775.083, or s. 775.084.
  251         4. An amount equal to $100,000 or more, commits a felony of
  252  the first degree, punishable and, upon conviction, for fine and
  253  punishment as provided in s. 775.082, s. 775.083, or s. 775.084.
  254  Delivery of written notice may be made by certified mail, or by
  255  the use of such other method as is documented as being necessary
  256  and reasonable under the circumstances. The civil and criminal
  257  penalties imposed herein for failure to comply with a written
  258  notice alerting the person of the requirement to register the
  259  person’s business as a dealer or to collect tax on specific
  260  transactions shall not apply if the person timely files a
  261  written challenge to such notice in accordance with procedures
  262  established by the department by rule or the notice fails to
  263  clearly advise that failure to comply with or timely challenge
  264  the notice will result in the imposition of the civil and
  265  criminal penalties imposed herein.
  266         1. If the total amount of unreported or uncollected taxes
  267  or fees is less than $300, the first offense resulting in
  268  conviction is a misdemeanor of the second degree, the second
  269  offense resulting in conviction is a misdemeanor of the first
  270  degree, and the third and all subsequent offenses resulting in
  271  conviction is a misdemeanor of the first degree, and the third
  272  and all subsequent offenses resulting in conviction are felonies
  273  of the third degree.
  274         2. If the total amount of unreported or uncollected taxes
  275  or fees is $300 or more but less than $20,000, the offense is a
  276  felony of the third degree.
  277         3. If the total amount of unreported or uncollected taxes
  278  or fees is $20,000 or more but less than $100,000, the offense
  279  is a felony of the second degree.
  280         4. If the total amount of unreported or uncollected taxes
  281  or fees is $100,000 or more, the offense is a felony of the
  282  first degree.
  283         Section 6. Effective July 1, 2014, subsection (4) of
  284  section 212.14, Florida Statutes, is amended to read:
  285         212.14 Departmental powers; hearings; distress warrants;
  286  bonds; subpoenas and subpoenas duces tecum.—
  287         (4) In all cases where it is necessary to ensure compliance
  288  with the provisions of this chapter, the department shall
  289  require a cash deposit, bond, or other security as a condition
  290  to a person obtaining or retaining a dealer’s certificate of
  291  registration under this chapter. Such bond must shall be in the
  292  form and such amount as the department deems appropriate under
  293  the particular circumstances. A Every person failing to produce
  294  such cash deposit, bond, or other security is as provided for
  295  herein shall not be entitled to obtain or retain a dealer’s
  296  certificate of registration under this chapter, and the
  297  Department of Legal Affairs is hereby authorized to proceed by
  298  injunction, if when so requested by the Department of Revenue,
  299  to prevent such person from doing business subject to the
  300  provisions of this chapter until such cash deposit, bond, or
  301  other security is posted with the department, and any temporary
  302  injunction for this purpose may be granted by any judge or
  303  chancellor authorized by law to grant injunctions. Any security
  304  required to be deposited may be sold by the department at public
  305  sale if it becomes necessary so to do in order to recover any
  306  tax, interest, or penalty due. Notice of such sale may be served
  307  personally or by mail upon the person who deposited the such
  308  security. If by mail, notice sent to the last known address as
  309  it the same appears on the records of the department is shall be
  310  sufficient for the purpose of this requirement. Upon such sale,
  311  the surplus, if any, above the amount due under this chapter
  312  shall be returned to the person who deposited the security. The
  313  department may adopt rules necessary to administer this
  314  subsection. For the purpose of the cash deposit, bond, or other
  315  security required by this subsection, the term “person” includes
  316  those entities defined in s. 212.02(12), as well as:
  317         (a)An individual or entity owning a controlling interest
  318  in a business;
  319         (b)An individual or entity that acquired an ownership
  320  interest or a controlling interest in a business that would
  321  otherwise be liable for posting a cash deposit, bond, or other
  322  security, unless the department has determined that the
  323  individual or entity is not liable for the taxes, interest, or
  324  penalties described in s. 213.758; or
  325         (c)An individual or entity seeking to obtain a dealer’s
  326  certificate of registration for a business that will be operated
  327  at the same location as a previous business that would otherwise
  328  have been liable for posting a cash deposit, bond, or other
  329  security, if the individual or entity fails to provide evidence
  330  that the business was acquired for consideration in an arms
  331  length transaction.
  332         Section 7. Effective July 1, 2014, subsection (3) of
  333  section 212.18, Florida Statutes, is amended to read:
  334         212.18 Administration of law; registration of dealers;
  335  rules.—
  336         (3)(a) A Every person desiring to engage in or conduct
  337  business in this state as a dealer, as defined in this chapter,
  338  or to lease, rent, or let or grant licenses in living quarters
  339  or sleeping or housekeeping accommodations in hotels, apartment
  340  houses, roominghouses, or tourist or trailer camps that are
  341  subject to tax under s. 212.03, or to lease, rent, or let or
  342  grant licenses in real property, as defined in this chapter, and
  343  a every person who sells or receives anything of value by way of
  344  admissions, must file with the department an application for a
  345  certificate of registration for each place of business. The
  346  application must include, showing the names of the persons who
  347  have interests in such business and their residences, the
  348  address of the business, and such other data reasonably required
  349  by as the department may reasonably require. However, owners and
  350  operators of vending machines or newspaper rack machines are
  351  required to obtain only one certificate of registration for each
  352  county in which such machines are located. The department, by
  353  rule, may authorize a dealer that uses independent sellers to
  354  sell its merchandise to remit tax on the retail sales price
  355  charged to the ultimate consumer in lieu of having the
  356  independent seller register as a dealer and remit the tax. The
  357  department may appoint the county tax collector as the
  358  department’s agent to accept applications for registrations. The
  359  application must be submitted made to the department before the
  360  person, firm, copartnership, or corporation may engage in such
  361  business, and it must be accompanied by a registration fee of
  362  $5. However, a registration fee is not required to accompany an
  363  application to engage in or conduct business to make mail order
  364  sales. The department may waive the registration fee for
  365  applications submitted through the department’s Internet
  366  registration process.
  367         (b) The department, upon receipt of such application, shall
  368  will grant to the applicant a separate certificate of
  369  registration for each place of business, which certificate may
  370  be canceled by the department or its designated assistants for
  371  any failure by the certificateholder to comply with any of the
  372  provisions of this chapter. The certificate is not assignable
  373  and is valid only for the person, firm, copartnership, or
  374  corporation to which issued. The certificate must be placed in a
  375  conspicuous place in the business or businesses for which it is
  376  issued and must be displayed at all times. Except as provided in
  377  this subsection, a no person may not shall engage in business as
  378  a dealer or in leasing, renting, or letting of or granting
  379  licenses in living quarters or sleeping or housekeeping
  380  accommodations in hotels, apartment houses, roominghouses,
  381  tourist or trailer camps, or real property, or as hereinbefore
  382  defined, nor shall any person sell or receive anything of value
  383  by way of admissions, without a valid first having obtained such
  384  a certificate. A or after such certificate has been canceled; no
  385  person may not shall receive a any license from any authority
  386  within the state to engage in any such business without a valid
  387  certificate first having obtained such a certificate or after
  388  such certificate has been canceled. A person may not engage The
  389  engaging in the business of selling or leasing tangible personal
  390  property or services or as a dealer; engage, as defined in this
  391  chapter, or the engaging in leasing, renting, or letting of or
  392  granting licenses in living quarters or sleeping or housekeeping
  393  accommodations in hotels, apartment houses, roominghouses, or
  394  tourist or trailer camps that are taxable under this chapter, or
  395  real property;, or engage the engaging in the business of
  396  selling or receiving anything of value by way of admissions,
  397  without a valid such certificate first being obtained or after
  398  such certificate has been canceled by the department, is
  399  prohibited.
  400         (c)1.A The failure or refusal of any person who engages in
  401  acts requiring a certificate of registration under this
  402  subsection and who fails or refuses to register commits, firm,
  403  copartnership, or corporation to so qualify when required
  404  hereunder is a misdemeanor of the first degree, punishable as
  405  provided in s. 775.082 or s. 775.083. Such acts are, or subject
  406  to injunctive proceedings as provided by law. A person who
  407  engages in acts requiring a certificate of registration and who
  408  fails or refuses to register is also subject Such failure or
  409  refusal also subjects the offender to a $100 initial
  410  registration fee in lieu of the $5 registration fee required by
  411  authorized in paragraph (a). However, the department may waive
  412  the increase in the registration fee if it finds is determined
  413  by the department that the failure to register was due to
  414  reasonable cause and not to willful negligence, willful neglect,
  415  or fraud.
  416         2.a.A person who willfully fails to register after the
  417  department provides notice of the duty to register as a dealer
  418  commits a felony of the third degree, punishable as provided in
  419  s. 775.082, s. 775.083, or s. 775.084.
  420         b.The department shall provide written notice of the duty
  421  to register to the person by personal service, by sending notice
  422  by registered mail to the person’s last known address, or both.
  423         (d)(c) In addition to the certificate of registration, the
  424  department shall provide to each newly registered dealer an
  425  initial resale certificate that will be valid for the remainder
  426  of the period of issuance. The department shall provide each
  427  active dealer with an annual resale certificate. For purposes of
  428  this section, the term “active dealer” means a person who is
  429  currently registered with the department and who is required to
  430  file at least once during each applicable reporting period.
  431         (e)(d) The department may revoke a any dealer’s certificate
  432  of registration if when the dealer fails to comply with this
  433  chapter. Before Prior to revocation of a dealer’s certificate of
  434  registration, the department must schedule an informal
  435  conference at which the dealer may present evidence regarding
  436  the department’s intended revocation or enter into a compliance
  437  agreement with the department. The department must notify the
  438  dealer of its intended action and the time, place, and date of
  439  the scheduled informal conference by written notification sent
  440  by United States mail to the dealer’s last known address of
  441  record furnished by the dealer on a form prescribed by the
  442  department. The dealer is required to attend the informal
  443  conference and present evidence refuting the department’s
  444  intended revocation or enter into a compliance agreement with
  445  the department which resolves the dealer’s failure to comply
  446  with this chapter. The department shall issue an administrative
  447  complaint under s. 120.60 if the dealer fails to attend the
  448  department’s informal conference, fails to enter into a
  449  compliance agreement with the department resolving the dealer’s
  450  noncompliance with this chapter, or fails to comply with the
  451  executed compliance agreement.
  452         (f)(e) As used in this paragraph, the term “exhibitor”
  453  means a person who enters into an agreement authorizing the
  454  display of tangible personal property or services at a
  455  convention or a trade show. The following provisions apply to
  456  the registration of exhibitors as dealers under this chapter:
  457         1. An exhibitor whose agreement prohibits the sale of
  458  tangible personal property or services subject to the tax
  459  imposed in this chapter is not required to register as a dealer.
  460         2. An exhibitor whose agreement provides for the sale at
  461  wholesale only of tangible personal property or services subject
  462  to the tax imposed under in this chapter must obtain a resale
  463  certificate from the purchasing dealer but is not required to
  464  register as a dealer.
  465         3. An exhibitor whose agreement authorizes the retail sale
  466  of tangible personal property or services subject to the tax
  467  imposed under in this chapter must register as a dealer and
  468  collect the tax imposed under this chapter on such sales.
  469         4. An Any exhibitor who makes a mail order sale pursuant to
  470  s. 212.0596 must register as a dealer.
  471  
  472  A Any person who conducts a convention or a trade show must make
  473  his or her their exhibitor’s agreements available to the
  474  department for inspection and copying.
  475         Section 8. Effective July 1, 2014, for the purpose of
  476  incorporating the amendment made by this act to subsection (3)
  477  of section 212.18, Florida Statutes, in a reference thereto,
  478  paragraph (c) of subsection (6) of section 212.20, Florida
  479  Statutes, is reenacted to read:
  480         212.20 Funds collected, disposition; additional powers of
  481  department; operational expense; refund of taxes adjudicated
  482  unconstitutionally collected.—
  483         (6) Distribution of all proceeds under this chapter and s.
  484  202.18(1)(b) and (2)(b) shall be as follows:
  485         (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
  486  and 212.18(3) shall remain with the General Revenue Fund.
  487         Section 9. Subsection (5) of section 213.0535, Florida
  488  Statutes, is amended to read:
  489         213.0535 Registration Information Sharing and Exchange
  490  Program.—
  491         (5) Any provision of law imposing confidentiality upon data
  492  shared under this section, including, but not limited to, a any
  493  provision imposing penalties for disclosure, applies to
  494  recipients of this data and their employees. Data exchanged
  495  under this section may not be provided to any person or entity
  496  other than a person or entity administering the tax or licensing
  497  provisions of those provisions of law enumerated in paragraph
  498  (4)(a), and such data may not be used for any purpose other than
  499  for enforcing those tax or licensing provisions. This section
  500  does not prevent a level-two participant from publishing
  501  statistics classified so as to prevent the identification of
  502  particular accounts, reports, declarations, or returns. However,
  503  statistics may not be published if the statistics contain data
  504  pertaining to fewer than three taxpayers or if the statistics
  505  are prepared for geographic areas below the county level and
  506  contain data pertaining to fewer than ten taxpayers. Statistics
  507  published under this subsection must relate only to tourist
  508  development taxes imposed under s. 125.0104, the tourist impact
  509  tax imposed under s. 125.0108, convention development taxes
  510  imposed under s. 212.0305, or the municipal resort tax
  511  authorized under chapter 67-930, Laws of Florida.
  512         Section 10. Subsection (5) of section 213.13, Florida
  513  Statutes, is amended to read:
  514         213.13 Electronic remittance and distribution of funds
  515  collected by clerks of the court.—
  516         (5) All court-related collections, including fees, fines,
  517  reimbursements, court costs, and other court-related funds that
  518  the clerks must remit to the state pursuant to law, must be
  519  transmitted electronically by the 10th 20th day of the month
  520  immediately following the month in which the funds are
  521  collected.
  522         Section 11. Paragraph (a) of subsection (2) of section
  523  213.21, Florida Statutes, is amended to read:
  524         213.21 Informal conferences; compromises.—
  525         (2)(a) The executive director of the department or his or
  526  her designee is authorized to enter into closing agreements with
  527  any taxpayer settling or compromising the taxpayer’s liability
  528  for any tax, interest, or penalty assessed under any of the
  529  chapters specified in s. 72.011(1). Such agreements must shall
  530  be in writing if when the amount of tax, penalty, or interest
  531  compromised exceeds $30,000, or for lesser amounts, if when the
  532  department deems it appropriate or if when requested by the
  533  taxpayer. When a written closing agreement has been approved by
  534  the department and signed by the executive director or his or
  535  her designee and the taxpayer, it shall be final and conclusive;
  536  and, except upon a showing of fraud or misrepresentation of
  537  material fact or except as to adjustments pursuant to ss. 198.16
  538  and 220.23, no additional assessment may be made by the
  539  department against the taxpayer for the tax, interest, or
  540  penalty specified in the closing agreement for the time period
  541  specified in the closing agreement, and the taxpayer is shall
  542  not be entitled to institute any judicial or administrative
  543  proceeding to recover any tax, interest, or penalty paid
  544  pursuant to the closing agreement. The department is authorized
  545  to delegate to the executive director the authority to approve
  546  any such closing agreement resulting in a tax reduction of
  547  $500,000 $250,000 or less.
  548         Section 12. Effective July 1, 2014, section 213.295,
  549  Florida Statutes, is created to read:
  550         213.295Automated sales suppression devices.—
  551         (1) As used in this section, the term:
  552         (a) “Automated sales suppression device” or “zapper” means
  553  a software program that falsifies the electronic records of
  554  electronic cash registers or other point-of-sale systems,
  555  including, but not limited to, transaction data and transaction
  556  reports. The term includes the software program, any device that
  557  carries the software program, or an Internet link to the
  558  software program.
  559         (b) “Electronic cash register” means a device that keeps a
  560  register or supporting documents through the use of an
  561  electronic device or computer system designed to record
  562  transaction data for the purpose of computing, compiling, or
  563  processing retail sales transaction data in whatever manner.
  564         (c) “Phantom-ware” means a hidden programming option
  565  embedded in the operating system of an electronic cash register
  566  or hardwired into the electronic cash register which may be used
  567  to create a second set of records or eliminate or manipulate
  568  transaction records, which may or may not be preserved in
  569  digital formats, to represent the true or manipulated record of
  570  transactions in the electronic cash register.
  571         (d) “Transaction data” includes the identification of items
  572  purchased by a customer; the price for each item; a taxability
  573  determination for each item; a segregated tax amount for each of
  574  the taxed items; the amount of cash or credit tendered; the net
  575  amount returned to the customer in change; the date and time of
  576  the purchase; the name, address, and identification number of
  577  the vendor; and the receipt or invoice number of the
  578  transaction.
  579         (e) “Transaction report” means a report that documents, but
  580  is not limited to documenting, the sales, taxes, or fees
  581  collected, media totals, and discount voids at an electronic
  582  cash register and is printed on a cash register tape at the end
  583  of a day or a shift, or a report that documents every action at
  584  an electronic cash register and is stored electronically.
  585         (2) A person may not knowingly sell, purchase, install,
  586  transfer, possess, use, or access an automated sales suppression
  587  device, a zapper, or phantom-ware.
  588         (3) A person who violates this section:
  589         (a) Commits a felony of the third degree, punishable as
  590  provided in s. 775.082, s. 775.083, or s. 775.084.
  591         (b) Is liable for all taxes, fees, penalties, and interest
  592  due the state which result from the use of an automated sales
  593  suppression device, a zapper, or phantom-ware and shall forfeit
  594  to the state as an additional penalty all profits associated
  595  with the sale or use of an automated sales suppression device, a
  596  zapper, or phantom-ware.
  597         (4) An automated sales suppression device, a zapper,
  598  phantom-ware, or any device containing such device or software
  599  is a contraband article under ss. 932.701-932.706, the Florida
  600  Contraband Forfeiture Act.
  601         Section 13. Paragraph (h) of subsection (3) of section
  602  443.131, Florida Statutes, is amended to read:
  603         443.131 Contributions.—
  604         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
  605  EXPERIENCE.—
  606         (h) Additional conditions for variation from the standard
  607  rate.—An employer’s contribution rate may not be reduced below
  608  the standard rate under this section unless:
  609         1. All contributions, reimbursements, interest, and
  610  penalties incurred by the employer for wages paid by him or her
  611  in all previous calendar quarters, except the 4 calendar
  612  quarters immediately preceding the calendar quarter or calendar
  613  year for which the benefit ratio is computed, are paid; and
  614         2. The employer has produced for inspection and copying all
  615  work records in his or her possession, custody, or control which
  616  were requested by the Department of Economic Opportunity or its
  617  tax collection service provider pursuant to s. 443.171(5). An
  618  employer shall have at least 60 days to provide the requested
  619  work records before the employer is assigned the standard rate;
  620  and
  621         3.2. The employer entitled to a rate reduction must have at
  622  least one annual payroll as defined in subparagraph (b)1. unless
  623  the employer is eligible for additional credit under the Federal
  624  Unemployment Tax Act. If the Federal Unemployment Tax Act is
  625  amended or repealed in a manner affecting credit under the
  626  federal act, this section applies only to the extent that
  627  additional credit is allowed against the payment of the tax
  628  imposed by the Federal Unemployment Tax act.
  629  
  630  The tax collection service provider shall assign an earned
  631  contribution rate to an employer for under subparagraph 1. the
  632  quarter immediately after the quarter in which all
  633  contributions, reimbursements, interest, and penalties are paid
  634  in full and all work records requested pursuant to s. 443.171(5)
  635  have been produced for inspection and copying by the Department
  636  of Economic Opportunity or the tax collection service provider.
  637         Section 14. Effective January 1, 2015, paragraph (a) of
  638  subsection (1) and paragraph (b) of subsection (2) of section
  639  443.141, Florida Statutes, are amended to read:
  640         443.141 Collection of contributions and reimbursements.—
  641         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
  642  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
  643         (a) Interest.—Contributions or reimbursements unpaid on the
  644  date due bear interest at the rate of 1 percent per month
  645  through December 31, 2014. Beginning January 1, 2015, the
  646  interest rate shall be calculated in accordance with s. 213.235,
  647  except that the rate of interest may not exceed 1 percent per
  648  month from and after the that date due until payment plus
  649  accrued interest is received by the tax collection service
  650  provider, unless the service provider finds that the employing
  651  unit has good reason for failing to pay the contributions or
  652  reimbursements when due. Interest collected under this
  653  subsection must be paid into the Special Employment Security
  654  Administration Trust Fund.
  655         (2) REPORTS, CONTRIBUTIONS, APPEALS.—
  656         (b) Hearings.—The determination and assessment are final 20
  657  15 days after the date the assessment is mailed unless the
  658  employer files with the tax collection service provider within
  659  the 20 15 days a written protest and petition for hearing
  660  specifying the objections thereto. The tax collection service
  661  provider shall promptly review each petition and may reconsider
  662  its determination and assessment in order to resolve the
  663  petitioner’s objections. The tax collection service provider
  664  shall forward each unresolved petition remaining unresolved to
  665  the department for a hearing on the objections. Upon receipt of
  666  a petition, the department shall schedule a hearing and notify
  667  the petitioner of the time and place of the hearing. The
  668  department may appoint special deputies to conduct hearings who
  669  shall and to submit their findings together with a transcript of
  670  the proceedings before them and their recommendations to the
  671  department for its final order. Special deputies are subject to
  672  the prohibition against ex parte communications in s. 120.66. At
  673  any hearing conducted by the department or its special deputy,
  674  evidence may be offered to support the determination and
  675  assessment or to prove it is incorrect. In order to prevail,
  676  however, the petitioner must either prove that the determination
  677  and assessment are incorrect or file full and complete corrected
  678  reports. Evidence may also be submitted at the hearing to rebut
  679  the determination by the tax collection service provider that
  680  the petitioner is an employer under this chapter. Upon evidence
  681  taken before it or upon the transcript submitted to it with the
  682  findings and recommendation of its special deputy, the
  683  department shall either set aside the tax collection service
  684  provider’s determination that the petitioner is an employer
  685  under this chapter or reaffirm the determination. The amounts
  686  assessed under the final order, together with interest and
  687  penalties, must be paid within 15 days after notice of the final
  688  order is mailed to the employer, unless judicial review is
  689  instituted in a case of status determination. Amounts due when
  690  the status of the employer is in dispute are payable within 15
  691  days after the entry of an order by the court affirming the
  692  determination. However, a any determination that an employing
  693  unit is not an employer under this chapter does not affect the
  694  benefit rights of an any individual as determined by an appeals
  695  referee or the commission unless:
  696         1. The individual is made a party to the proceedings before
  697  the special deputy; or
  698         2. The decision of the appeals referee or the commission
  699  has not become final or the employing unit and the department
  700  were not made parties to the proceedings before the appeals
  701  referee or the commission.
  702         Section 15. Except as otherwise expressly provided in this
  703  act, this act shall take effect upon becoming a law.

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