Bill Text: FL S7182 | 2012 | Regular Session | Introduced
Bill Title: Taxation
Spectrum: Committee Bill
Status: (N/A - Dead) 2012-01-25 - Submit as committee bill by Budget Subcommittee on Finance and Tax (SB 2068) [S7182 Detail]
Download: Florida-2012-S7182-Introduced.html
Florida Senate - 2012 (PROPOSED COMMITTEE BILL) SPB 7182 FOR CONSIDERATION By the Committee on Budget Subcommittee on Finance and Tax 593-01931-12 20127182__ 1 A bill to be entitled 2 An act relating to taxation; amending s. 212.12, F.S.; 3 providing for the collection of allowances of the 4 amount of tax due by persons who file returns only by 5 electronic means and pay the amount due on such 6 returns only by electronic means; deleting provisions 7 that provide for the collection of such allowances by 8 persons who file paper returns; defining the term 9 “electronic means” for purposes of collecting 10 allowances of the amount of tax due by persons who 11 file sales and use tax returns; providing for 12 applicability; amending s. 220.03, F.S.; adopting the 13 2012 version of the Internal Revenue Code for purposes 14 of ch. 220, F.S.; providing for retroactive operation; 15 amending s. 220.33, F.S.; specifying the date by which 16 estimated tax payments must be made when the due date 17 is a Saturday, Sunday, or legal holiday; authorizing 18 the Department of Revenue to adopt emergency rules; 19 reenacting s. 723.008, F.S., relating to certain fees, 20 penalties, and fines applicable to the “Florida Mobile 21 Home Act,” to incorporate the amendment made to s. 22 212.12, F.S., in a reference thereto; providing 23 effective dates. 24 25 Be It Enacted by the Legislature of the State of Florida: 26 27 Section 1. Effective July 1, 2012, and applicative to 28 returns due on or after that date, subsection (1) of section 29 212.12, Florida Statutes, is amended to read: 30 212.12 Dealer’s credit for collecting tax; penalties for 31 noncompliance; powers of Department of Revenue in dealing with 32 delinquents; brackets applicable to taxable transactions; 33 records required.— 34 (1)(a)1. Notwithstanding any otherprovision oflaw and for 35 the purpose of compensating persons granting licenses for and 36 the lessors of real and personal property taxed hereunder, for 37 the purpose of compensating dealers in tangible personal 38 property, for the purpose of compensating dealers providing 39 communication services and taxable services, for the purpose of 40 compensating owners of places where admissions are collected, 41 and for the purpose of compensating remitters of any taxes or 42 fees reported on the same documents utilized for the sales and 43 use tax, as compensation for the keeping of prescribed records, 44 filing timely tax returns, and the proper accounting and 45 remitting of taxes by them, such seller, person, lessor, dealer, 46 owner, and remitter (except dealers who make mail order sales) 47 who files the return required pursuant to s. 212.11 only by 48 electronic means and who pays the amount due on such return only 49 by electronic means shall be allowed 2.5 percent of the amount 50 of the tax due,andaccounted for, and remitted to the 51 department,in the form of a deductionin submitting his or her52report and paying the amount due by him or her; the department53shall allow such deduction of 2.5 percent of the amount of the54tax to the person paying the same for remitting the tax and55making of tax returns in the manner herein provided, for paying56the amount due to be paid by him or her, and as further57compensation to dealers in tangible personal property for the58keeping of prescribed records and for collection of taxes and59remitting the same. However, if the amount of the tax due and 60 remitted to the department by electronic means for the reporting 61 period exceeds $1,200, annoallowance is notshall beallowed 62 for all amounts in excess of $1,200. For purposes of this 63 subparagraph, the term “electronic means” has the same meaning 64 as provided in s. 213.755(2)(c). 65 2. The executive director of the department is authorized 66 to negotiate a collection allowance, pursuant to rules 67 promulgated by the department, with a dealer who makes mail 68 order sales. The rules of the department shall provide 69 guidelines for establishing the collection allowance based upon 70 the dealer’s estimated costs of collecting the tax, the volume 71 and value of the dealer’s mail order sales to purchasers in this 72 state, and the administrative and legal costs and likelihood of 73 achieving collection of the tax absent the cooperation of the 74 dealer. However, in no event shall the collection allowance 75 negotiated by the executive director exceed 10 percent of the 76 tax remitted for a reporting period. 77 (b)(a)The Department of Revenue may deny the collection 78 allowance if a taxpayer files an incomplete return or if the 79 required tax return or tax is delinquent at the time of payment. 80 1. An “incomplete return” is, for purposes of this chapter, 81 a return which is lacking such uniformity, completeness, and 82 arrangement that the physical handling, verification, review of 83 the return, or determination of other taxes and fees reported on 84 the return may not be readily accomplished. 85 2. The department shall adopt rules requiring such 86 information as it may deem necessary to ensure that the tax 87 levied hereunder is properly collected, reviewed, compiled, 88 reported, and enforced, including, but not limited to: the 89 amount of gross sales; the amount of taxable sales; the amount 90 of tax collected or due; the amount of lawful refunds, 91 deductions, or credits claimed; the amount claimed as the 92 dealer’s collection allowance; the amount of penalty and 93 interest; the amount due with the return; and such other 94 information as the Department of Revenue may specify. The 95 department shall require that transient rentals and agricultural 96 equipment transactions be separately shown. Sales made through 97 vending machines as defined in s. 212.0515 must be separately 98 shown on the return. Sales made through coin-operated amusement 99 machines as defined by s. 212.02 and the number of machines 100 operated must be separately shown on the return or on a form 101 prescribed by the department. If a separate form is required, 102 the same penalties for late filing, incomplete filing, or 103 failure to file as provided for the sales tax return shall apply 104 to thesaidform. 105 (c)(b)The collection allowance and other credits or 106 deductions provided in this chapter shall be applied 107 proportionally to any taxes or fees reported on the same 108 documents used for the sales and use tax. 109 (d)(c)1. A dealer entitled to the collection allowance 110 provided in this section may elect to forego the collection 111 allowance and direct that thesaidamount be transferred into 112 the Educational Enhancement Trust Fund. Such an election must be 113 made with the timely filing of a return and may not be rescinded 114 once made. If a dealer who makes such an election files a 115 delinquent return, underpays the tax, or files an incomplete 116 return, the amount transferred into the Educational Enhancement 117 Trust Fund shall be the amount of the collection allowance 118 remaining after resolution of liability for all of the tax, 119 interest, and penalty due on that return or underpayment of tax. 120 The Department of Education shall distribute the remaining 121 amount from the trust fund to the school districts that have 122 adopted resolutions stating that those funds will be used to 123 ensure that up-to-date technology is purchased for the 124 classrooms in the district and that teachers are trained in the 125 use of that technology. Revenues collected in districts that do 126 not adopt such a resolution shall be equally distributed to 127 districts that have adopted such resolutions. 128 2. This paragraph applies to all taxes, surtaxes, and any 129 local option taxes administered under this chapter and remitted 130 directly to the department. This paragraph does not apply to a 131anylocally imposed and self-administered convention development 132 tax, tourist development tax, or tourist impact tax administered 133 under this chapter. 134 3. Revenues from the dealer-collection allowances shall be 135 transferred quarterly from the General Revenue Fund to the 136 Educational Enhancement Trust Fund. The Department of Revenue 137 shall provide to the Department of Education quarterly 138 information about such revenues by county to which the 139 collection allowance was attributed. 140 141 Notwithstanding any provision of chapter 120 to the contrary, 142 the Department of Revenue may adopt rules to carry out the 143 amendment made by chapter 2006-52, Laws of Florida, to this 144 section. 145 Section 2. Effective upon this act becoming a law and 146 operating retroactively to January 1, 2012, paragraph (n) of 147 subsection (1) and subsection (2) of section 220.03, Florida 148 Statutes, are amended to read: 149 220.03 Definitions.— 150 (1) SPECIFIC TERMS.—When used in this code, and when not 151 otherwise distinctly expressed or manifestly incompatible with 152 the intent thereof, the following terms shall have the following 153 meanings: 154 (n) “Internal Revenue Code” means the United States 155 Internal Revenue Code of 1986, as amended and in effect on 156 January 1, 20122011, except as provided in subsection (3). 157 (2) DEFINITIONAL RULES.—When used in this code and neither 158 otherwise distinctly expressed nor manifestly incompatible with 159 the intent thereof: 160 (a) The word “corporation” or “taxpayer” shall be deemed to 161 include the words “and its successors and assigns” as if these 162 words, or words of similar import, were expressed; 163 (b) Any term used in any section of this code with respect 164 to the application of, or in connection with, the provisions of 165 any other section of this code shall have the same meaning as in 166 such other section; and 167 (c) Any term used in this code shall have the same meaning 168 as when used in a comparable context in the Internal Revenue 169 Code and other statutes of the United States relating to federal 170 income taxes, as such code and statutes are in effect on January 171 1, 20122011. However, if subsection (3) is implemented, the 172 meaning of any term shall be taken at the time the term is 173 applied under this code. 174 Section 3. Present subsection (7) of section 220.33, 175 Florida Statutes, is redesignated as subsection (8), and a new 176 subsection (7) is added to that section, to read: 177 220.33 Payments of estimated tax.—A taxpayer required to 178 file a declaration of estimated tax pursuant to s. 220.24 shall 179 pay such estimated tax as follows: 180 (7) If an estimated tax payment required under this section 181 is due on a Saturday, Sunday, or legal holiday, the estimated 182 tax payment shall be made on or before the preceding day that is 183 not a Saturday, Sunday, or legal holiday. 184 Section 4. (1) The executive director of the Department of 185 Revenue is authorized to adopt emergency rules pursuant to ss. 186 120.536(1) and 120.54(4), Florida Statutes, for the purpose of 187 implementing section 3 of this act. 188 (2) Notwithstanding any other law, the emergency rules 189 adopted pursuant to this section shall remain in effect for 6 190 months after adoption and may be renewed during the pendency of 191 procedures to adopt permanent rules addressing the subject of 192 the emergency rules. 193 Section 5. For the purpose of incorporating the amendments 194 made by this act to section 212.12, Florida Statutes, in a 195 reference thereto, section 723.008, Florida Statutes, is 196 reenacted to read: 197 723.008 Applicability of chapter 212 to fees, penalties, 198 and fines under this chapter.—The same duties and privileges 199 imposed by chapter 212 upon dealers in tangible property 200 respecting the collection and remission of tax; the making of 201 returns; the keeping of books, records, and accounts; and the 202 compliance with the rules of the enforcing agency in the 203 administration of that chapter apply to and are binding upon all 204 persons who are subject to the fee, penalty, and fine provisions 205 of this chapter. However, the provisions of s. 212.12(1) do not 206 apply to this chapter. 207 Section 6. Except as otherwise expressly provided in this 208 act and except for this section, which shall take effect upon 209 this act becoming a law, this act shall take effect July 1, 210 2012.