December 13, 2019
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HB 1991

1
A bill to be entitled
2An act relating to taxation; amending s. 198.32, F.S.;
3specifying application to all estates of provisions
4allowing the personal representative of an estate that is
5not subject to tax to execute an affidavit attesting that
6the estate is not taxable; amending ss. 199.135 and
7201.08, F.S.; specifying the due date of taxes on certain
8securities related to timeshare interests in timeshare
9plans; requiring recordation of payment of certain taxes
10to the Department of Revenue; specifying a due date for
11payment to the department of certain taxes from escrow;
12authorizing the department to adopt rules; amending s.
13201.02, F.S.; specifying the due date of taxes on certain
14deeds or other instruments related to timeshare interests
15in timeshare plans; requiring recordation of payment of
16certain taxes to the department; specifying a due date for
17payment to the department of certain taxes from escrow;
18authorizing the department to adopt rules; amending s.
19202.11, F.S.; revising the definition of the term "service
20address"; amending s. 212.12, F.S.; providing that any
21person who willfully attempts in any manner to evade a tax
22or fee imposed under ch. 212, F.S., commits a felony of
23the third degree; providing an additional penalty;
24amending s. 213.21, F.S.; including taxes imposed under
25ss. 125.0104 and 125.0108, F.S., under automatic penalty
26compromise or settlement provisions; providing an
27exception; providing for retroactive operation; creating
28s. 213.758, F.S.; providing for vesting in the department
29title to certain evidence or unclaimed tangible personal
30property; authorizing the department to retain, transfer,
31or destroy such evidence or property under certain
32circumstances; requiring the department to prescribe
33rules; providing application; amending s. 212.054, F.S.;
34prohibiting counties and school boards from holding a
35discretionary sales surtax referendum on the day of any
36primary election; preserving authority to hold a special
37referendum election; amending s. 212.06, F.S.; prohibiting
38imposition of a tax on certain vessels imported into the
39state for certain purposes; providing limitations;
40creating s. 213.016, F.S.; defining the term "new state
41tax or fee" for certain purposes; specifying the
42imposition of a new state tax or fee by constitutional
43amendment; amending s. 288.1162, F.S.; increasing the
44number of facilities the Office of Tourism, Trade, and
45Economic Development may certify as a facility for a new
46professional sports franchise or as a facility for a
47retained professional sports franchise; providing
48circumstances under which a franchise can serve as the
49basis for more that one certification; prohibiting
50payments to a certified applicant beyond the period for
51which original certification was issued; providing that
52certain applicants certified after a certain date may not
53receive certain disbursements until a time certain;
54providing effective dates.
55
56Be It Enacted by the Legislature of the State of Florida:
57
58     Section 1.  Subsection (2) of section 198.32, Florida
59Statutes, is amended to read:
60     198.32  Prima facie liability for tax.--
61     (2)  Whenever an estate is not subject to tax under this
62chapter and is not required to file a return, the personal
63representative may execute an affidavit attesting that the
64estate is not taxable. The form of the affidavit shall be
65prescribed by the department, and shall include, but not be
66limited to, statements regarding the decedent's domicile and
67whether a federal estate tax return will be filed, and
68acknowledgment of the personal representative's personal
69liability under s. 198.23. This affidavit shall be subject to
70record and admissible in evidence to show nonliability for tax.
71This subsection applies to all estates, regardless of the date
72of death of the decedent.
73     Section 2.  Subsection (5) is added to section 199.135,
74Florida Statutes, to read:
75     199.135  Due date and payment of nonrecurring tax.--The
76nonrecurring tax imposed on notes, bonds, and other obligations
77for payment of money secured by a mortgage, deed of trust, or
78other lien evidenced by a written instrument presented for
79recordation shall be due and payable when the instrument is
80presented for recordation. If there is no written instrument or
81if it is not so presented within 30 days following creation of
82the obligation, then the tax shall be due and payable within 30
83days following creation of the obligation.
84     (5)(a)  In recognition of the special escrow requirements
85that apply to sales of timeshare interests in timeshare plans
86pursuant to s. 721.08, taxes on notes or other obligations
87secured by a mortgage or other lien upon real property situated
88in this state executed in conjunction with the sale by a
89developer of a timeshare interest in a timeshare plan are due on
90the earlier of the date on which:
91     1.  The mortgage or other lien is recorded; or
92     2.  All of the conditions precedent to the release of the
93purchaser's escrowed funds or other property pursuant to s.
94721.08(2)(c) have been complied with, regardless of whether the
95developer has posted an alternative assurance. Taxes due under
96this subparagraph shall be paid on or before the 20th day of the
97month following the month in which they become due.
98     (b)1.  If tax has been paid to the department by the
99taxpayer under subparagraph (a)2. and the mortgage or other lien
100with respect to which the tax is remitted is subsequently
101recorded, a notation reflecting the prior payment of the tax
102must be made upon the mortgage or other lien.
103     2.  Notwithstanding paragraph (a), if moneys are designated
104on a closing statement as taxes collected from the purchaser but
105the mortgage or other lien with respect to which the tax was
106collected has not been recorded, the tax moneys shall be paid to
107the department on or before the 20th day of the month following
108the month in which the funds are available for release from
109escrow, unless such moneys are refunded to the purchaser before
110that date.
111     (c)  The department may adopt rules to implement the method
112for reporting taxes due under this subsection.
113     Section 3.  Subsection (10) is added to section 201.02,
114Florida Statutes, to read:
115     201.02  Tax on deeds and other instruments relating to real
116property or interests in real property.--
117     (10)(a)  In recognition of the special escrow requirements
118that apply to sales of timeshare interests in timeshare plans
119pursuant to s. 721.08, taxes on deeds or other instruments
120conveying interest in real property in this state which are
121executed in conjunction with the sale by a developer of a
122timeshare interest in a timeshare plan shall be due on the
123earlier of the date on which:
124     1.  The deed or other instrument conveying interest in real
125property in this state is recorded; or
126     2.  All of the conditions precedent to the release of the
127purchaser's escrowed funds or other property pursuant to the
128requirements of s. 721.08(2)(c) have been complied with,
129regardless of whether the developer has posted an alternative
130assurance. Taxes due under this subparagraph shall be paid on or
131before the 20th day of the month following the month in which
132they become due.
133     (b)1.  If tax has been paid to the department pursuant to
134subparagraph(a)2. and the deed or other instrument conveying
135interest in real property in this state with respect to which
136the tax was remitted is subsequently recorded, a notation
137reflecting the prior payment of the tax must be made upon the
138deed or other instrument conveying interest in real property in
139this state.
140     2.  Notwithstanding paragraph (a), if moneys are designated
141on a closing statement as taxes collected from the purchaser but
142a default or cancellation occurs and no deed or other instrument
143conveying interest in real property in this state has been
144recorded or delivered to the purchaser, the tax moneys shall be
145paid to the department on or before the 20th day of the month
146following the month in which such funds are available for
147release from escrow pursuant to s. 721.08(2)(a) or (b), unless
148such moneys are refunded to the purchaser before that date.
149     (c)  The department may adopt rules to implement the method
150for reporting taxes due pursuant to this subsection.
151     Section 4.  Subsection (8) is added to section 201.08,
152Florida Statutes, to read:
153     201.08  Tax on promissory or nonnegotiable notes, written
154obligations to pay money, or assignments of wages or other
155compensation; exception.--
156     (8)(a)  In recognition of the special escrow requirements
157that apply to sales of timeshare interests in timeshare plans
158pursuant to s. 721.08, taxes on notes or other written
159obligations and mortgages or other evidences of indebtedness
160executed in conjunction with the sale by a developer of a
161timeshare interest in a timeshare plan shall be due on the
162earlier date on which:
163     1.  The mortgage or other evidence of indebtedness is
164recorded or filed in this state; or
165     2.  All of the conditions precedent to the release of the
166purchaser's escrowed funds or other property pursuant to the
167requirements of s. 721.08(2)(c) have been complied with,
168regardless of whether the developer has posted an alternative
169assurance. Taxes due pursuant to this subparagraph shall be paid
170on or before the 20th day of the month following the month in
171which they become due.
172     (b)1.  If tax has been paid to the department pursuant to
173subparagraph (a)2. and the mortgage or other evidence of
174indebtedness with respect to which the tax was remitted is
175subsequently recorded or filed in this state, a notation
176reflecting the prior payment of the tax must be made upon the
177mortgage or filed in this state or other evidence of
178indebtedness recorded.
179     2.  Notwithstanding paragraph (a), if moneys are designated
180on a closing statement as taxes collected from the purchaser but
181the mortgage or other evidence of indebtedness with respect to
182which the tax is collected has not been recorded, the tax moneys
183shall be paid to the department on or before the 20th day of the
184month following the month in which the funds are available for
185release from escrow, unless such moneys are refunded to the
186purchaser before that date.
187     (c)  The department may adopt rules to implement the method
188for reporting taxes due pursuant to this subsection.
189     Section 5.  Effective July 1, 2004, paragraph (a) of
190subsection (15) of section 202.11, Florida Statutes, is amended
191to read:
192     202.11  Definitions.--As used in this chapter:
193     (15)  "Service address" means:
194     (a)  Except as otherwise provided in this section:,
195     1.  The location of the communications equipment from which
196communications services originate or at which communications
197services are received by the customer.
198     2.  In the case of a communications service paid through a
199credit or payment mechanism that does not relate to a service
200address, such as a bank, travel, debit, or credit card, and in
201the case of third-number and calling-card calls, the service
202address is the address of the central office, as determined by
203the area code and the first three digits of the seven-digit
204originating telephone number.
205     3.  If the location of the equipment described in
206subparagraph 1. is not known and if subparagraph 2. does not
207apply, the service address is the location of the customer's
208primary use of the communications service. For purposes of this
209subparagraph, the location of the customer's primary use of a
210communications service is the residential street address or the
211business street address of the customer.
212     Section 6.  Effective July 1, 2004, paragraph (g) is added
213to subsection (2) of section 212.12, Florida Statutes, to read:
214     212.12  Dealer's credit for collecting tax; penalties for
215noncompliance; powers of Department of Revenue in dealing with
216delinquents; brackets applicable to taxable transactions;
217records required.--
218     (2)
219     (g)  Any person who willfully attempts in any manner to
220evade any tax or fee imposed under this chapter or the payment
221thereof commits a felony of the third degree, punishable as
222provided in s. 775.082, s. 775.083, or s. 775.084 and, in
223addition to other penalties provided by law, is liable for a
224specific penalty of 100 percent of the tax bill or fee.
225     Section 7.  Effective upon this act becoming a law and
226operating retroactively to July January 1, 2003, subsection (10)
227of section 213.21, Florida Statutes, is amended to read:
228     213.21  Informal conferences; compromises.--
229     (10)(a)  Effective July 1, 2003, Notwithstanding any other
230provision of law and solely for the purpose of administering the
231taxes tax imposed by ss. 125.0104 and 125.0108 and chapter 212,
232except s. 212.0606, under the circumstances set forth in this
233subsection, the department shall settle or compromise a
234taxpayer's liability for penalty without requiring the taxpayer
235to submit a written request for compromise or settlement.
236     (b)  For taxpayers who file returns and remit tax on a
237monthly basis:
238     1.  Any penalty related to a noncompliant filing event
239shall be settled or compromised if the taxpayer has:
240     a.  No noncompliant filing event in the immediately
241preceding 12-month period and no unresolved chapter 212
242liability under ss. 125.0104 and 125.0108 and chapter 212
243resulting from a noncompliant filing event; or
244     b.  One noncompliant filing event in the immediately
245preceding 12-month period, resolution of the current
246noncompliant filing event through payment of tax and interest
247and the filing of a return within 30 days after notification by
248the department, and no unresolved chapter 212 liability under
249ss. 125.0104 and 125.0108 and chapter 212 resulting from a
250noncompliant filing event.
251     2.  If a taxpayer has two or more noncompliant filing
252events in the immediately preceding 12-month period, the
253taxpayer shall be liable, absent a showing by the taxpayer that
254the noncompliant filing event was due to extraordinary
255circumstances, for the penalties provided in s. 125.0104 or s.
256125.0108 and s. 212.12, including loss of collection allowance,
257and shall be reported to a credit bureau.
258     (c)  For taxpayers who file returns and remit tax on a
259quarterly basis, any penalty related to a noncompliant filing
260event shall be settled or compromised if the taxpayer has no
261noncompliant filing event in the immediately preceding 12-month
262period and no unresolved chapter 212 liability under s.
263125.0104, s. 125.0108, or chapter 212 resulting from a
264noncompliant filing event.
265     (d)  For purposes of this subsection:
266     1.  "Noncompliant filing event" means a failure to timely
267file a complete and accurate return required under s. 125.0104,
268s. 125.0108, or chapter 212 or a failure to timely pay the
269amount of tax reported on a return required by s. 125.0104, s.
270125.0108, or chapter 212.
271     2.  "Extraordinary circumstances" means the occurrence of
272events beyond the control of the taxpayer, such as, but not
273limited to, the death of the taxpayer, acts of war or terrorism,
274natural disasters, fire, or other casualty, or the nonfeasance
275or misfeasance of the taxpayer's employees or representatives
276responsible for compliance with s. 125.0104, s. 125.0108, or the
277provisions of chapter 212. With respect to the acts of an
278employee or representative, the taxpayer must show that the
279principals of the business lacked actual knowledge of the
280noncompliance and that the noncompliance was resolved within 30
281days after actual knowledge.
282     Section 8.  Effective July 1, 2004, section 213.758,
283Florida Statutes, is created to read:
284     213.758  Procedure regarding unclaimed evidence.--
285     (1)  Title to unclaimed evidence or unclaimed tangible
286personal property lawfully seized pursuant to an investigation,
287obtained for use as evidence in a proceeding, or held as
288evidence by the department shall vest permanently in the
289department 60 days after the conclusion of the related legal
290proceeding.
291     (a)  If the property is of appreciable value, the
292department may:
293     1.  Retain the property for the department's own use; or
294     2.  Transfer the property to another unit of state or local
295government.
296     (b)  If the property is not of appreciable value, the
297agency may destroy it.
298     (2)  The department shall prescribe by rule procedures to
299be followed when transferring title or record of ownership of
300property of appreciable value or when destroying property not of
301appreciable value. The rule must also set forth criteria
302regarding treatment of unclaimed evidence or unclaimed tangible
303personal property, including, but not limited to, notice and
304timing requirements.
305     (3)  This section applies to all unclaimed evidence or
306unclaimed tangible personal property possessed by the department
307on the date this section takes effect.
308     Section 9.  Subsection (9) is added to section 212.054,
309Florida Statutes, to read:
310     212.054  Discretionary sales surtax; limitations,
311administration, and collection.--
312     (9)  Notwithstanding any other provision of law, a county
313or school board shall not hold any discretionary sales surtax
314referendum required by s. 212.055 on the day of any federal,
315state, or local primary election. This does not prohibit a
316county from calling a special election for the purpose of
317holding the referendum.
318     Section 10.  Paragraph (e) of subsection (1) and subsection
319(12) of section 212.06, Florida Statutes, are amended to read:
320     212.06  Sales, storage, use tax; collectible from dealers;
321"dealer" defined; dealers to collect from purchasers;
322legislative intent as to scope of tax.--
323     (1)
324     (e)1.  Notwithstanding any other provision of this chapter,
325tax shall not be imposed on any vessel registered pursuant to s.
326328.52 by a vessel dealer or vessel manufacturer with respect to
327a vessel used solely for demonstration, sales promotional, or
328testing purposes. The term "promotional purposes" shall include,
329but not be limited to, participation in fishing tournaments. For
330the purposes of this paragraph, "promotional purposes" means the
331entry of the vessel in a marine-related event where prospective
332purchasers would be in attendance, where the vessel is entered
333in the name of the dealer or manufacturer, and where the vessel
334is clearly marked as for sale, on which vessel the name of the
335dealer or manufacturer is clearly displayed, and which vessel
336has never been transferred into the dealer's or manufacturer's
337accounting books from an inventory item to a capital asset for
338depreciation purposes.
339     2.  The provisions of this paragraph do not apply to any
340vessel when used for transporting persons or goods for
341compensation; when offered, let, or rented to another for
342consideration; when offered for rent or hire as a means of
343transportation for compensation; or when offered or used to
344provide transportation for persons solicited through personal
345contact or through advertisement on a "share expense" basis.
346     3.  Notwithstanding any other provision of this chapter,
347tax shall not be imposed on any vessel imported into this state
348for the sole purpose of being offered for sale at retail by a
349yacht broker or yacht dealer registered in this state, provided
350the vessel remains under the care, custody, and control of the
351registered broker or dealer and the owner of the vessel makes no
352personal use of the vessel during that time. The provisions of
353this chapter govern the taxability of any sale or use of the
354vessel subsequent to its importation under this provision.
355     (12)  In lieu of any other facts which may indicate
356commingling, any boat which remains in this state for more than
357an aggregate of 183 days in any 1-year period, except as
358provided in subparagraph (1)(e)3., subsection (8), or s.
359212.08(7)(t), shall be presumed to be commingled with the
360general mass of property of this state.
361     Section 11.  Section 213.016, Florida Statutes, is created
362to read:
363     213.016  Constitutionally imposed new state taxes or fees;
364definition; effect.--
365     (1)  For purposes of s. 7, Art. XI of the State
366Constitution, the term "new state tax or fee" means any tax or
367fee which would produce revenue subject to lump sum or other
368appropriation by the Legislature, for the state General Revenue
369Fund or for any trust fund, which tax or fee was not in effect
370on November 7, 1994, and shall include, but is not limited to,
371the elimination, sunset, or repeal of any exemption or exclusion
372from a state tax or fee or the increase in the rate of levy of a
373state tax or fee.
374     (2)  A new state tax or fee shall be deemed imposed if,
375upon approval of such tax or fee by an amendment to the State
376Constitution by the requisite number of voters, no further
377legislative action is required, except for implementing
378legislation, in order for the new state tax or fee to take
379effect.
380     Section 12.  Effective July 1, 2004, subsections (7) and
381(9) of section 288.1162, Florida Statutes, are amended to read:
382     288.1162  Professional sports franchises; spring training
383franchises; duties.--
384     (7)  The Office of Tourism, Trade, and Economic Development
385shall notify the Department of Revenue of any facility certified
386as a facility for a new professional sports franchise or a
387facility for a retained professional sports franchise or as a
388facility for a retained spring training franchise. The Office of
389Tourism, Trade, and Economic Development shall certify no more
390than nine eight facilities as facilities for a new professional
391sports franchise or as facilities for a retained professional
392sports franchise and shall certify at least five as facilities
393for retained spring training franchises, including in such total
394any facilities certified by the Department of Commerce before
395July 1, 1996. The office may make no more than one certification
396for any facility. The office may not certify funding for less
397than the requested amount to any applicant certified as a
398facility for a retained spring training franchise.
399     (9)(a)  An applicant is not qualified for certification
400under this section if the franchise formed the basis for a
401previous certification, unless:
402     1.  The previous certification was withdrawn by the
403facility or invalidated by the Office of Tourism, Trade, and
404Economic Development or the Department of Commerce before any
405funds were distributed pursuant to s. 212.20; or
406     2.  The previous certification was for an applicant that
407served as the home facility for two professional sports
408franchises and the franchise used as the basis for the previous
409certification is used as the basis for the certification of a
410new applicant. Notwithstanding any other provision of this
411section, the franchise continuing to use the original applicant
412shall be deemed the franchise forming the basis of the previous
413certification and the previous certification shall continue to
414apply for the time period permitted from the original date of
415certification.
416     (b)  This subsection does not disqualify an applicant if
417the previous certification occurred between May 23, 1993, and
418May 25, 1993; however, any funds to be distributed pursuant to
419s. 212.20 for the second certification shall be offset by the
420amount distributed to the previous certified facility.
421Distribution of funds for the second certification shall not be
422made until all amounts payable for the first certification have
423been distributed.
424     (c)  Payments to a certified applicant may not extend beyond
425the period for which the original certification was issued.
426     Section 13.  Notwithstanding any other provision of law, an
427applicant that is certified after the effective date of this act
428pursuant to s. 288.1162, Florida Statutes, by the Office of
429Tourism, Trade, and Economic Development as a facility for a new
430professional sports franchise or a facility for a retained
431professional sports franchise may not receive disbursements
432pursuant to s. 212.20(6)(d)7.b., Florida Statutes, until July 1,
4332005.
434     Section 14.  Except as otherwise expressly provided in this
435act, this act shall take effect upon becoming a law.


CODING: Words stricken are deletions; words underlined are additions.
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