Bill Text: FL S7066 | 2014 | Regular Session | Introduced
Bill Title: Tax Administration
Spectrum: Committee Bill
Status: (N/A - Dead) 2014-03-10 - Submit as committee bill by Appropriations (SB 1654) [S7066 Detail]
Download: Florida-2014-S7066-Introduced.html
Florida Senate - 2014 (PROPOSED COMMITTEE BILL) SPB 7066
FOR CONSIDERATION By the Committee on Appropriations
576-00885A-14 20147066__
1 A bill to be entitled
2 An act relating to tax administration; amending s.
3 195.096, F.S.; removing the requirement that the
4 department review the level of assessment of use
5 valued properties in its reviews of county assessment
6 rolls; amending s. 212.07, F.S.; conforming a cross
7 reference to changes made by the act; providing
8 monetary and criminal penalties for a dealer’s willful
9 failure to collect certain taxes or fees after
10 receiving notice of such duty to collect from the
11 Department of Revenue; amending s. 212.12, F.S.;
12 deleting provisions relating to the imposition of
13 criminal penalties after Department of Revenue notice
14 of requirements to register as a dealer or to collect
15 taxes; making technical and grammatical changes to
16 provisions specifying penalties for making a false or
17 fraudulent return with the intent to evade payment of
18 a tax or fee; amending s. 212.14, F.S.; modifying the
19 definition of the term “person”; authorizing the
20 department to adopt rules relating to requirements for
21 a person to deposit cash, a bond, or other security
22 with the department in order to ensure compliance with
23 sales tax laws; making technical and grammatical
24 changes; amending s. 212.18, F.S.; providing criminal
25 penalties for a person who willfully fails to register
26 as a dealer after receiving notice of such duty by the
27 department; making technical and grammatical changes;
28 reenacting s. 212.20, F.S., relating to the
29 disposition of funds collected, to incorporate changes
30 made by the act; amending s. 213.13, F.S.; revising
31 the date for transmitting funds collected by the
32 clerks of court to the department; amending s. 213.21,
33 F.S.; increasing the compromise authority for closing
34 agreements with taxpayers which can be delegated to
35 and approved by the executive director; creating s.
36 213.295, F.S., relating to automated sales suppression
37 devices; defining terms; subjecting a person to
38 criminal penalties and monetary penalties for
39 knowingly selling or engaging in certain other actions
40 involving a sales suppression device or phantom-ware;
41 providing that sales suppression devices and phantom
42 ware are contraband articles under the Florida
43 Contraband Forfeiture Act; amending s. 443.131, F.S.;
44 imposing a requirement on employers to produce records
45 for the Department of Economic Opportunity or its tax
46 collection service provider as a prerequisite for a
47 reduction in the rate of reemployment tax; amending s.
48 443.141, F.S.; providing a method to calculate the
49 interest rate for past due employer contributions and
50 reimbursements, and delinquent, erroneous, incomplete,
51 or insufficient reports; increasing the number of days
52 for an employer to protest an assessment; providing
53 effective dates.
54
55 Be It Enacted by the Legislature of the State of Florida:
56
57 Section 1. Paragraph (a) of subsection (3) of section
58 195.096, Florida Statutes, is amended to read:
59 195.096 Review of assessment rolls.—
60 (3)(a) Upon completing the reviews completion of review
61 pursuant to paragraph (2)(f), the department shall publish the
62 results of reviews conducted under this section. The results
63 must include all statistical and analytical measures computed
64 under this section for the real property assessment roll as a
65 whole, the personal property assessment roll as a whole, and
66 independently for the following real property classes if the
67 classes constituted 5 percent or more of the total assessed
68 value of real property in a county on the previous tax roll:
69 1. Residential property that consists of one primary living
70 unit, including, but not limited to, single-family residences,
71 condominiums, cooperatives, and mobile homes.
72 2. Residential property that consists of two or more
73 primary living units.
74 3. Agricultural, high-water recharge, historic property
75 used for commercial or certain nonprofit purposes, and other
76 use-valued property.
77 3.4. Vacant lots.
78 4.5. Nonagricultural acreage and other undeveloped parcels.
79 5.6. Improved commercial and industrial property.
80 6.7. Taxable institutional or governmental, utility,
81 locally assessed railroad, oil, gas and mineral land, subsurface
82 rights, and other real property.
83
84 If one of the above classes constituted less than 5 percent of
85 the total assessed value of all real property in a county on the
86 previous assessment roll, the department may combine it with one
87 or more other classes of real property for purposes of
88 assessment ratio studies or use the weighted average of the
89 other classes for purposes of calculating the level of
90 assessment for all real property in a county. The department
91 shall also publish such results for any subclassifications of
92 the classes or assessment rolls it may have chosen to study.
93 Section 2. Effective July 1, 2014, paragraph (b) of
94 subsection (1) and subsection (3) of section 212.07, Florida
95 Statutes, are amended to read:
96 212.07 Sales, storage, use tax; tax added to purchase
97 price; dealer not to absorb; liability of purchasers who cannot
98 prove payment of the tax; penalties; general exemptions.—
99 (1)
100 (b) A resale must be in strict compliance with s. 212.18
101 and the rules and regulations, and any dealer who makes a sale
102 for resale which is not in strict compliance is with s. 212.18
103 and the rules and regulations shall himself or herself be liable
104 for and must pay the tax. Any dealer who makes a sale for resale
105 shall document the exempt nature of the transaction, as
106 established by rules adopted promulgated by the department, by
107 retaining a copy of the purchaser’s resale certificate. In lieu
108 of maintaining a copy of the certificate, a dealer may document,
109 before prior to the time of sale, an authorization number
110 provided telephonically or electronically by the department, or
111 by such other means established by rule of the department. The
112 dealer may rely on a resale certificate issued pursuant to s.
113 212.18(3)(d) s. 212.18(3)(c), valid at the time of receipt from
114 the purchaser, without seeking annual verification of the resale
115 certificate if the dealer makes recurring sales to a purchaser
116 in the normal course of business on a continual basis. For
117 purposes of this paragraph, “recurring sales to a purchaser in
118 the normal course of business” refers to a sale in which the
119 dealer extends credit to the purchaser and records the debt as
120 an account receivable, or in which the dealer sells to a
121 purchaser who has an established cash or C.O.D. account, similar
122 to an open credit account. For purposes of this paragraph,
123 purchases are made from a selling dealer on a continual basis if
124 the selling dealer makes, in the normal course of business,
125 sales to the purchaser at least no less frequently than once in
126 every 12-month period. A dealer may, through the informal
127 protest provided for in s. 213.21 and the rules of the
128 department of Revenue, provide the department with evidence of
129 the exempt status of a sale. Consumer certificates of exemption
130 executed by those exempt entities that were registered with the
131 department at the time of sale, resale certificates provided by
132 purchasers who were active dealers at the time of sale, and
133 verification by the department of a purchaser’s active dealer
134 status at the time of sale in lieu of a resale certificate shall
135 be accepted by the department when submitted during the protest
136 period, but may not be accepted in any proceeding under chapter
137 120 or any circuit court action instituted under chapter 72.
138 (3)(a) A Any dealer who fails, neglects, or refuses to
139 collect the tax or fees imposed under this chapter herein
140 provided, either by himself or herself or through the dealer’s
141 agents or employees, is, in addition to the penalty of being
142 liable for and paying the tax or fee himself or herself, commits
143 guilty of a misdemeanor of the first degree, punishable as
144 provided in s. 775.082 or s. 775.083.
145 (b) A dealer who willfully fails to collect a tax or fee
146 after the department provides notice of the duty to collect the
147 tax or fee is liable for a specific penalty of 100 percent of
148 the uncollected tax or fee. This penalty is in addition to any
149 other penalty that may be imposed by law. A dealer who willfully
150 fails to collect taxes or fees totaling:
151 1. Less than $300:
152 a. For a first offense, commits a misdemeanor of the second
153 degree, punishable as provided in s. 775.082 or s. 775.083.
154 b. For a second offense, commits a misdemeanor of the first
155 degree, punishable as provided in s. 775.082 or s. 775.083.
156 c. For a third or subsequent offense, commits a felony of
157 the third degree, punishable as provided in s. 775.082, s.
158 775.083, or s. 775.084.
159 2. An amount equal to $300 or more, but less than $20,000,
160 commits a felony of the third degree, punishable as provided in
161 s. 775.082, s. 775.083, or s. 775.084.
162 3. An amount equal to $20,000 or more, but less than
163 $100,000, commits a felony of the second degree, punishable as
164 provided in s. 775.082, s. 775.083, or s. 775.084.
165 4. An amount equal to $100,000 or more, commits a felony of
166 the first degree, punishable as provided in s. 775.082, s.
167 775.083, or s. 775.084.
168 (c) The department shall give written notice of the duty to
169 collect taxes or fees to the dealer by personal service, by
170 sending notice to the dealer’s last known address by registered
171 mail, or both.
172 Section 3. effective July 1, 2014, paragraph (d) of
173 subsection (2) of section 212.12, Florida Statutes, is amended
174 to read:
175 212.12 Dealer’s credit for collecting tax; penalties for
176 noncompliance; powers of Department of Revenue in dealing with
177 delinquents; brackets applicable to taxable transactions;
178 records required.—
179 (2)
180 (d) A Any person who makes a false or fraudulent return and
181 who has with a willful intent to evade payment of any tax or fee
182 imposed under this chapter is; any person who, after the
183 department’s delivery of a written notice to the person’s last
184 known address specifically alerting the person of the
185 requirement to register the person’s business as a dealer,
186 intentionally fails to register the business; and any person
187 who, after the department’s delivery of a written notice to the
188 person’s last known address specifically alerting the person of
189 the requirement to collect tax on specific transactions,
190 intentionally fails to collect such tax, shall, in addition to
191 the other penalties provided by law, be liable for a specific
192 penalty of 100 percent of any unreported or any uncollected tax
193 or fee. This penalty is in addition to any other penalty
194 provided by law. A person who makes a false or fraudulent return
195 with a willful intent to evade payment of taxes or fees
196 totaling:
197 1. Less than $300:
198 a. For a first offense, commits a misdemeanor of the second
199 degree, punishable as provided in s. 775.082 or s. 775.083.
200 b. For a second offense, commits a misdemeanor of the first
201 degree, punishable as provided in s. 775.082 or s. 775.083.
202 c. For a third or subsequent offense, commits a felony of
203 the third degree, punishable as provided in s. 775.082, s.
204 775.083, or s. 775.084.
205 2. An amount equal to $300 or more, but less than $20,000,
206 commits a felony of the third degree, punishable as provided in
207 s. 775.082, s. 775.083, or s. 775.084.
208 3. An amount equal to $20,000 or more, but less than
209 $100,000, commits a felony of the second degree, punishable as
210 provided in s. 775.082, s. 775.083, or s. 775.084.
211 4. An amount equal to $100,000 or more, commits a felony of
212 the first degree, punishable and, upon conviction, for fine and
213 punishment as provided in s. 775.082, s. 775.083, or s. 775.084.
214 Delivery of written notice may be made by certified mail, or by
215 the use of such other method as is documented as being necessary
216 and reasonable under the circumstances. The civil and criminal
217 penalties imposed herein for failure to comply with a written
218 notice alerting the person of the requirement to register the
219 person’s business as a dealer or to collect tax on specific
220 transactions shall not apply if the person timely files a
221 written challenge to such notice in accordance with procedures
222 established by the department by rule or the notice fails to
223 clearly advise that failure to comply with or timely challenge
224 the notice will result in the imposition of the civil and
225 criminal penalties imposed herein.
226 1. If the total amount of unreported or uncollected taxes
227 or fees is less than $300, the first offense resulting in
228 conviction is a misdemeanor of the second degree, the second
229 offense resulting in conviction is a misdemeanor of the first
230 degree, and the third and all subsequent offenses resulting in
231 conviction is a misdemeanor of the first degree, and the third
232 and all subsequent offenses resulting in conviction are felonies
233 of the third degree.
234 2. If the total amount of unreported or uncollected taxes
235 or fees is $300 or more but less than $20,000, the offense is a
236 felony of the third degree.
237 3. If the total amount of unreported or uncollected taxes
238 or fees is $20,000 or more but less than $100,000, the offense
239 is a felony of the second degree.
240 4. If the total amount of unreported or uncollected taxes
241 or fees is $100,000 or more, the offense is a felony of the
242 first degree.
243 Section 4. Effective July 1, 2014, subsection (4) of
244 section 212.14, Florida Statutes, is amended to read:
245 212.14 Departmental powers; hearings; distress warrants;
246 bonds; subpoenas and subpoenas duces tecum.—
247 (4) In all cases where it is necessary to ensure compliance
248 with the provisions of this chapter, the department shall
249 require a cash deposit, bond, or other security as a condition
250 to a person obtaining or retaining a dealer’s certificate of
251 registration under this chapter. Such bond must shall be in the
252 form and such amount as the department deems appropriate under
253 the particular circumstances. A Every person failing to produce
254 such cash deposit, bond, or other security is as provided for
255 herein shall not be entitled to obtain or retain a dealer’s
256 certificate of registration under this chapter, and the
257 Department of Legal Affairs is hereby authorized to proceed by
258 injunction, if when so requested by the Department of Revenue,
259 to prevent such person from doing business subject to the
260 provisions of this chapter until such cash deposit, bond, or
261 other security is posted with the department, and any temporary
262 injunction for this purpose may be granted by any judge or
263 chancellor authorized by law to grant injunctions. Any security
264 required to be deposited may be sold by the department at public
265 sale if it becomes necessary so to do in order to recover any
266 tax, interest, or penalty due. Notice of such sale may be served
267 personally or by mail upon the person who deposited the such
268 security. If by mail, notice sent to the last known address as
269 it the same appears on the records of the department is shall be
270 sufficient for the purpose of this requirement. Upon such sale,
271 the surplus, if any, above the amount due under this chapter
272 shall be returned to the person who deposited the security. The
273 department may adopt rules necessary to administer this
274 subsection. For the purpose of the cash deposit, bond, or other
275 security required by this subsection, the term “person” includes
276 those entities defined in s. 212.02(12), as well as:
277 (a) An individual or entity owning a controlling interest
278 in a business;
279 (b) An individual or entity that acquired an ownership
280 interest or a controlling interest in a business that would
281 otherwise be liable for posting a cash deposit, bond, or other
282 security, unless the department has determined that the
283 individual or entity is not liable for the taxes, interest, or
284 penalties described in s. 213.758; or
285 (c) An individual or entity seeking to obtain a dealer’s
286 certificate of registration for a business that will be operated
287 at the same location as a previous business that would otherwise
288 have been liable for posting a cash deposit, bond, or other
289 security, if the individual or entity fails to provide evidence
290 that the business was acquired for consideration in an arms
291 length transaction.
292 Section 5. Effective July 1, 2014, subsection (3) of
293 section 212.18, Florida Statutes, is amended to read:
294 212.18 Administration of law; registration of dealers;
295 rules.—
296 (3)(a) A Every person desiring to engage in or conduct
297 business in this state as a dealer, as defined in this chapter,
298 or to lease, rent, or let or grant licenses in living quarters
299 or sleeping or housekeeping accommodations in hotels, apartment
300 houses, roominghouses, or tourist or trailer camps that are
301 subject to tax under s. 212.03, or to lease, rent, or let or
302 grant licenses in real property, as defined in this chapter, and
303 a every person who sells or receives anything of value by way of
304 admissions, must file with the department an application for a
305 certificate of registration for each place of business. The
306 application must include, showing the names of the persons who
307 have interests in such business and their residences, the
308 address of the business, and such other data reasonably required
309 by as the department may reasonably require. However, owners and
310 operators of vending machines or newspaper rack machines are
311 required to obtain only one certificate of registration for each
312 county in which such machines are located. The department, by
313 rule, may authorize a dealer that uses independent sellers to
314 sell its merchandise to remit tax on the retail sales price
315 charged to the ultimate consumer in lieu of having the
316 independent seller register as a dealer and remit the tax. The
317 department may appoint the county tax collector as the
318 department’s agent to accept applications for registrations. The
319 application must be submitted made to the department before the
320 person, firm, copartnership, or corporation may engage in such
321 business, and it must be accompanied by a registration fee of
322 $5. However, a registration fee is not required to accompany an
323 application to engage in or conduct business to make mail order
324 sales. The department may waive the registration fee for
325 applications submitted through the department’s Internet
326 registration process.
327 (b) The department, upon receipt of such application, shall
328 will grant to the applicant a separate certificate of
329 registration for each place of business, which certificate may
330 be canceled by the department or its designated assistants for
331 any failure by the certificateholder to comply with any of the
332 provisions of this chapter. The certificate is not assignable
333 and is valid only for the person, firm, copartnership, or
334 corporation to which issued. The certificate must be placed in a
335 conspicuous place in the business or businesses for which it is
336 issued and must be displayed at all times. Except as provided in
337 this subsection, a no person may not shall engage in business as
338 a dealer or in leasing, renting, or letting of or granting
339 licenses in living quarters or sleeping or housekeeping
340 accommodations in hotels, apartment houses, roominghouses,
341 tourist or trailer camps, or real property, or as hereinbefore
342 defined, nor shall any person sell or receive anything of value
343 by way of admissions, without a valid first having obtained such
344 a certificate. A or after such certificate has been canceled; no
345 person may not shall receive a any license from any authority
346 within the state to engage in any such business without a valid
347 certificate first having obtained such a certificate or after
348 such certificate has been canceled. A person may not engage The
349 engaging in the business of selling or leasing tangible personal
350 property or services or as a dealer; engage, as defined in this
351 chapter, or the engaging in leasing, renting, or letting of or
352 granting licenses in living quarters or sleeping or housekeeping
353 accommodations in hotels, apartment houses, roominghouses, or
354 tourist or trailer camps that are taxable under this chapter, or
355 real property;, or engage the engaging in the business of
356 selling or receiving anything of value by way of admissions,
357 without a valid such certificate first being obtained or after
358 such certificate has been canceled by the department, is
359 prohibited.
360 (c)1. A The failure or refusal of any person who engages in
361 acts requiring a certificate of registration under this
362 subsection and who fails or refuses to register commits, firm,
363 copartnership, or corporation to so qualify when required
364 hereunder is a misdemeanor of the first degree, punishable as
365 provided in s. 775.082 or s. 775.083. Such acts are, or subject
366 to injunctive proceedings as provided by law. A person who
367 engages in acts requiring a certificate of registration and who
368 fails or refuses to register is also subject Such failure or
369 refusal also subjects the offender to a $100 initial
370 registration fee in lieu of the $5 registration fee required by
371 authorized in paragraph (a). However, the department may waive
372 the increase in the registration fee if it finds is determined
373 by the department that the failure to register was due to
374 reasonable cause and not to willful negligence, willful neglect,
375 or fraud.
376 2.a. A person who willfully fails to register after the
377 department provides notice of the duty to register as a dealer
378 commits a felony of the third degree, punishable as provided in
379 s. 775.082, s. 775.083, or s. 775.084.
380 b. The department shall provide written notice of the duty
381 to register to the person by personal service, by sending notice
382 by registered mail to the person’s last known address, or both.
383 (d)(c) In addition to the certificate of registration, the
384 department shall provide to each newly registered dealer an
385 initial resale certificate that will be valid for the remainder
386 of the period of issuance. The department shall provide each
387 active dealer with an annual resale certificate. For purposes of
388 this section, the term “active dealer” means a person who is
389 currently registered with the department and who is required to
390 file at least once during each applicable reporting period.
391 (e)(d) The department may revoke a any dealer’s certificate
392 of registration if when the dealer fails to comply with this
393 chapter. Before Prior to revocation of a dealer’s certificate of
394 registration, the department must schedule an informal
395 conference at which the dealer may present evidence regarding
396 the department’s intended revocation or enter into a compliance
397 agreement with the department. The department must notify the
398 dealer of its intended action and the time, place, and date of
399 the scheduled informal conference by written notification sent
400 by United States mail to the dealer’s last known address of
401 record furnished by the dealer on a form prescribed by the
402 department. The dealer is required to attend the informal
403 conference and present evidence refuting the department’s
404 intended revocation or enter into a compliance agreement with
405 the department which resolves the dealer’s failure to comply
406 with this chapter. The department shall issue an administrative
407 complaint under s. 120.60 if the dealer fails to attend the
408 department’s informal conference, fails to enter into a
409 compliance agreement with the department resolving the dealer’s
410 noncompliance with this chapter, or fails to comply with the
411 executed compliance agreement.
412 (f)(e) As used in this paragraph, the term “exhibitor”
413 means a person who enters into an agreement authorizing the
414 display of tangible personal property or services at a
415 convention or a trade show. The following provisions apply to
416 the registration of exhibitors as dealers under this chapter:
417 1. An exhibitor whose agreement prohibits the sale of
418 tangible personal property or services subject to the tax
419 imposed in this chapter is not required to register as a dealer.
420 2. An exhibitor whose agreement provides for the sale at
421 wholesale only of tangible personal property or services subject
422 to the tax imposed under in this chapter must obtain a resale
423 certificate from the purchasing dealer but is not required to
424 register as a dealer.
425 3. An exhibitor whose agreement authorizes the retail sale
426 of tangible personal property or services subject to the tax
427 imposed under in this chapter must register as a dealer and
428 collect the tax imposed under this chapter on such sales.
429 4. An Any exhibitor who makes a mail order sale pursuant to
430 s. 212.0596 must register as a dealer.
431
432 A Any person who conducts a convention or a trade show must make
433 his or her their exhibitor’s agreements available to the
434 department for inspection and copying.
435 Section 6. Effective July 1, 2014, for the purpose of
436 incorporating the amendment made by this act to subsection (3)
437 of section 212.18, Florida Statutes, in a reference thereto,
438 paragraph (c) of subsection (6) of section 212.20, Florida
439 Statutes, is reenacted to read:
440 212.20 Funds collected, disposition; additional powers of
441 department; operational expense; refund of taxes adjudicated
442 unconstitutionally collected.—
443 (6) Distribution of all proceeds under this chapter and s.
444 202.18(1)(b) and (2)(b) shall be as follows:
445 (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
446 and 212.18(3) shall remain with the General Revenue Fund.
447 Section 7. Subsection (5) of section 213.13, Florida
448 Statutes, is amended to read:
449 213.13 Electronic remittance and distribution of funds
450 collected by clerks of the court.—
451 (5) All court-related collections, including fees, fines,
452 reimbursements, court costs, and other court-related funds that
453 the clerks must remit to the state pursuant to law, must be
454 transmitted electronically by the 10th 20th day of the month
455 immediately following the month in which the funds are
456 collected.
457 Section 8. Paragraph (a) of subsection (2) of section
458 213.21, Florida Statutes, is amended to read:
459 213.21 Informal conferences; compromises.—
460 (2)(a) The executive director of the department or his or
461 her designee is authorized to enter into closing agreements with
462 any taxpayer settling or compromising the taxpayer’s liability
463 for any tax, interest, or penalty assessed under any of the
464 chapters specified in s. 72.011(1). Such agreements must shall
465 be in writing if when the amount of tax, penalty, or interest
466 compromised exceeds $30,000, or for lesser amounts, if when the
467 department deems it appropriate or if when requested by the
468 taxpayer. When a written closing agreement has been approved by
469 the department and signed by the executive director or his or
470 her designee and the taxpayer, it shall be final and conclusive;
471 and, except upon a showing of fraud or misrepresentation of
472 material fact or except as to adjustments pursuant to ss. 198.16
473 and 220.23, no additional assessment may be made by the
474 department against the taxpayer for the tax, interest, or
475 penalty specified in the closing agreement for the time period
476 specified in the closing agreement, and the taxpayer is shall
477 not be entitled to institute any judicial or administrative
478 proceeding to recover any tax, interest, or penalty paid
479 pursuant to the closing agreement. The department is authorized
480 to delegate to the executive director the authority to approve
481 any such closing agreement resulting in a tax reduction of
482 $500,000 $250,000 or less.
483 Section 9. Effective July 1, 2014, section 213.295, Florida
484 Statutes, is created to read:
485 213.295 Automated sales suppression devices.—
486 (1) As used in this section, the term:
487 (a) “Automated sales suppression device” or “zapper” means
488 a software program that falsifies the electronic records of
489 electronic cash registers or other point-of-sale systems,
490 including, but not limited to, transaction data and transaction
491 reports. The term includes the software program, any device that
492 carries the software program, or an Internet link to the
493 software program.
494 (b) “Electronic cash register” means a device that keeps a
495 register or supporting documents through the use of an
496 electronic device or computer system designed to record
497 transaction data for the purpose of computing, compiling, or
498 processing retail sales transaction data in whatever manner.
499 (c) “Phantom-ware” means a hidden programming option
500 embedded in the operating system of an electronic cash register
501 or hardwired into the electronic cash register which may be used
502 to create a second set of records or eliminate or manipulate
503 transaction records, which may or may not be preserved in
504 digital formats, to represent the true or manipulated record of
505 transactions in the electronic cash register.
506 (d) “Transaction data” includes the identification of items
507 purchased by a customer; the price for each item; a taxability
508 determination for each item; a segregated tax amount for each of
509 the taxed items; the amount of cash or credit tendered; the net
510 amount returned to the customer in change; the date and time of
511 the purchase; the name, address, and identification number of
512 the vendor; and the receipt or invoice number of the
513 transaction.
514 (e) “Transaction report” means a report that documents, but
515 is not limited to documenting, the sales, taxes, or fees
516 collected, media totals, and discount voids at an electronic
517 cash register and is printed on a cash register tape at the end
518 of a day or a shift, or a report that documents every action at
519 an electronic cash register and is stored electronically.
520 (2) A person may not knowingly sell, purchase, install,
521 transfer, possess, use, or access an automated sales suppression
522 device, a zapper, or phantom-ware.
523 (3) A person who violates this section:
524 (a) Commits a felony of the third degree, punishable as
525 provided in s. 775.082, s. 775.083, or s. 775.084.
526 (b) Is liable for all taxes, fees, penalties, and interest
527 due the state which result from the use of an automated sales
528 suppression device, a zapper, or phantom-ware and shall forfeit
529 to the state as an additional penalty all profits associated
530 with the sale or use of an automated sales suppression device, a
531 zapper, or phantom-ware.
532 (4) An automated sales suppression device, a zapper,
533 phantom-ware, or any device containing such device or software
534 is a contraband article under ss. 932.701-932.706, the Florida
535 Contraband Forfeiture Act.
536 Section 10. Paragraph (h) of subsection (3) of section
537 443.131, Florida Statutes, is amended to read:
538 443.131 Contributions.—
539 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
540 EXPERIENCE.—
541 (h) Additional conditions for variation from the standard
542 rate.—An employer’s contribution rate may not be reduced below
543 the standard rate under this section unless:
544 1. All contributions, reimbursements, interest, and
545 penalties incurred by the employer for wages paid by him or her
546 in all previous calendar quarters, except the 4 calendar
547 quarters immediately preceding the calendar quarter or calendar
548 year for which the benefit ratio is computed, are paid; and
549 2. The employer has produced for inspection and copying all
550 work records in his or her possession, custody, or control which
551 were requested by the Department of Economic Opportunity or its
552 tax collection service provider pursuant to s. 443.171(5). An
553 employer shall have at least 60 days to provide the requested
554 work records before the employer is assigned the standard rate;
555 and
556 3.2. The employer entitled to a rate reduction must have at
557 least one annual payroll as defined in subparagraph (b)1. unless
558 the employer is eligible for additional credit under the Federal
559 Unemployment Tax Act. If the Federal Unemployment Tax Act is
560 amended or repealed in a manner affecting credit under the
561 federal act, this section applies only to the extent that
562 additional credit is allowed against the payment of the tax
563 imposed by the Federal Unemployment Tax act.
564
565 The tax collection service provider shall assign an earned
566 contribution rate to an employer for under subparagraph 1. the
567 quarter immediately after the quarter in which all
568 contributions, reimbursements, interest, and penalties are paid
569 in full and all work records requested pursuant to s. 443.171(5)
570 have been produced for inspection and copying by the Department
571 of Economic Opportunity or the tax collection service provider.
572 Section 11. Effective January 1, 2015, paragraph (a) of
573 subsection (1) and paragraph (b) of subsection (2) of section
574 443.141, Florida Statutes, are amended to read:
575 443.141 Collection of contributions and reimbursements.—
576 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
577 ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
578 (a) Interest.—Contributions or reimbursements unpaid on the
579 date due bear interest at the rate of 1 percent per month
580 through December 31, 2014. Beginning January 1, 2015, the
581 interest rate shall be calculated in accordance with s. 213.235,
582 except that the rate of interest may not exceed 1 percent per
583 month from and after the that date due until payment plus
584 accrued interest is received by the tax collection service
585 provider, unless the service provider finds that the employing
586 unit has good reason for failing to pay the contributions or
587 reimbursements when due. Interest collected under this
588 subsection must be paid into the Special Employment Security
589 Administration Trust Fund.
590 (2) REPORTS, CONTRIBUTIONS, APPEALS.—
591 (b) Hearings.—The determination and assessment are final 20
592 15 days after the date the assessment is mailed unless the
593 employer files with the tax collection service provider within
594 the 20 15 days a written protest and petition for hearing
595 specifying the objections thereto. The tax collection service
596 provider shall promptly review each petition and may reconsider
597 its determination and assessment in order to resolve the
598 petitioner’s objections. The tax collection service provider
599 shall forward each unresolved petition remaining unresolved to
600 the department for a hearing on the objections. Upon receipt of
601 a petition, the department shall schedule a hearing and notify
602 the petitioner of the time and place of the hearing. The
603 department may appoint special deputies to conduct hearings who
604 shall and to submit their findings together with a transcript of
605 the proceedings before them and their recommendations to the
606 department for its final order. Special deputies are subject to
607 the prohibition against ex parte communications in s. 120.66. At
608 any hearing conducted by the department or its special deputy,
609 evidence may be offered to support the determination and
610 assessment or to prove it is incorrect. In order to prevail,
611 however, the petitioner must either prove that the determination
612 and assessment are incorrect or file full and complete corrected
613 reports. Evidence may also be submitted at the hearing to rebut
614 the determination by the tax collection service provider that
615 the petitioner is an employer under this chapter. Upon evidence
616 taken before it or upon the transcript submitted to it with the
617 findings and recommendation of its special deputy, the
618 department shall either set aside the tax collection service
619 provider’s determination that the petitioner is an employer
620 under this chapter or reaffirm the determination. The amounts
621 assessed under the final order, together with interest and
622 penalties, must be paid within 15 days after notice of the final
623 order is mailed to the employer, unless judicial review is
624 instituted in a case of status determination. Amounts due when
625 the status of the employer is in dispute are payable within 15
626 days after the entry of an order by the court affirming the
627 determination. However, a any determination that an employing
628 unit is not an employer under this chapter does not affect the
629 benefit rights of an any individual as determined by an appeals
630 referee or the commission unless:
631 1. The individual is made a party to the proceedings before
632 the special deputy; or
633 2. The decision of the appeals referee or the commission
634 has not become final or the employing unit and the department
635 were not made parties to the proceedings before the appeals
636 referee or the commission.
637 Section 12. Except as otherwise expressly provided in this
638 act, this act shall take effect upon becoming a law.
