December 13, 2019
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       Florida Senate - 2010                                    SB 1976
       
       
       
       By Senator Altman
       
       
       
       
       24-01290B-10                                          20101976__
    1                        A bill to be entitled                      
    2         An act relating to the Department of Revenue; amending
    3         s. 55.204, F.S.; specifying the duration of liens
    4         securing the payment of unemployment compensation tax
    5         obligations; amending s. 95.091, F.S.; creating an
    6         exception to a limit on the duration of tax liens for
    7         certain tax liens relating to unemployment
    8         compensation taxes; amending s. 201.02, F.S.;
    9         providing that the tax on deeds and other instruments
   10         relating to real property does not apply to property
   11         sold pursuant to a short sale; defining the term
   12         “short sale”; authorizing the department to adopt
   13         rules; amending s. 202.125, F.S.; providing that an
   14         exemption from the communications services tax does
   15         not apply to transient public lodging establishments;
   16         amending s. 212.05, F.S.; specifying that the tax on
   17         sales, use, and other transactions applies to charges
   18         for nonresidential building cleaning and
   19         nonresidential building pest control; amending s.
   20         212.0515, F.S.; revising the contents of the notice
   21         that must be posted on vending machines; amending s.
   22         212.08, F.S.; providing criteria to determine whether
   23         the tax on sales, use, and other transactions applies
   24         to a package containing exempt food products and
   25         taxable nonfood products; providing that the tax
   26         exemption for building materials used in the
   27         rehabilitation of real property in an enterprise zone
   28         applies only while the property is being
   29         rehabilitated; providing that a single application for
   30         a tax refund of taxes paid on building materials used
   31         in the rehabilitation of real property may be used for
   32         certain contiguous parcels; revising the information
   33         that must be included in an application for a tax
   34         refund; providing that the tax exemption for building
   35         materials used in an enterprise zone may inure to a
   36         unit of government; revising the date by which an
   37         application for a tax refund for taxes paid on
   38         building materials used in an enterprise zone must be
   39         submitted to the department; amending s. 213.053,
   40         F.S.; authorizing the department to provide certain
   41         confidential taxpayer information to the Florida
   42         Energy and Climate Commission; providing for such
   43         authority to operate retroactively; providing that
   44         restrictions on disclosure of confidential taxpayer
   45         information do not prohibit the department from using
   46         certain methods of electronic communication for
   47         certain purposes; providing that the department may
   48         release confidential taxpayer information relating to
   49         a corporation having an outstanding tax warrant to the
   50         Department of Business and Professional Regulation;
   51         authorizing the department to share taxpayer names and
   52         identification numbers for purposes of information
   53         sharing agreements with financial institutions;
   54         authorizing the department to share certain
   55         information relating to the tax on sales, use, and
   56         other transactions with the Department of
   57         Environmental Protection; authorizing the department
   58         to publish a list of taxpayers against whom it has
   59         filed a warrant or judgment lien certificate;
   60         requiring the department to update the list at least
   61         monthly; authorizing the department to adopt rules;
   62         authorizing the department to provide confidential
   63         taxpayer information relating to collections from
   64         taxpayers against whom it has taken a collection
   65         action; creating s. 213.0532, F.S.; defining terms;
   66         requiring the department and certain financial
   67         institutions to enter into information-sharing
   68         agreements to enable the department to obtain the
   69         account balances and personally identifying
   70         information of taxpayers; authorizing the department
   71         and certain financial institutions to enter into
   72         information-sharing agreements to enable the
   73         department to obtain the account balances and
   74         personally identifying information of taxpayers;
   75         limiting the use of information gathered for the
   76         purpose of enforcing the collection of certain taxes
   77         and fees; requiring the department to pay a fee to the
   78         financial institutions for their services; limiting
   79         the liability for certain acts of financial
   80         institutions that enter into an information-sharing
   81         agreement; authorizing the department to adopt rules;
   82         amending s. 213.25, F.S.; authorizing the department
   83         to reduce a tax refund or credit owing to a taxpayer
   84         to the extent of liability for unemployment
   85         compensation taxes; amending s. 213.50, F.S.;
   86         authorizing the Department of Business and
   87         Professional Regulation to revoke or deny the renewal
   88         of a license for a hotel or restaurant having an
   89         outstanding tax warrant for a certain period of time;
   90         amending s. 213.67, F.S.; specifying additional
   91         methods by which the department may give notice of a
   92         tax delinquency; creating s. 213.758, F.S.; defining
   93         terms; providing for the transfer of tax liabilities
   94         to the transferee of a business or a stock of goods
   95         under certain circumstances; providing exceptions;
   96         requiring a taxpayer who quits a business to file a
   97         final tax return; authorizing the Department of Legal
   98         Affairs to seek injunctions to prevent business
   99         activities until taxes are paid; requiring the
  100         transferor of a business or stock of goods to file a
  101         final tax return and make a full tax payment after a
  102         transfer; authorizing a transferee of a business or
  103         stock of goods to withhold a portion of the
  104         consideration for the transfer for the payment of
  105         certain taxes; authorizing the Department of Legal
  106         Affairs to seek an injunction to prevent business
  107         activities by a transferee until the taxes are paid;
  108         providing that the transferees are jointly and
  109         severally liable with the transferor for the payment
  110         of taxes, interest, or penalties under certain
  111         circumstances; limiting the transferee’s liability to
  112         the value or purchase price of the transferred
  113         property; specifying a time period within which a
  114         transferee may file certain actions; authorizing the
  115         department to adopt rules; amending s. 220.192, F.S.;
  116         providing for the administration of certain portions
  117         of the renewable energy technologies tax credit
  118         program by the Florida Energy and Climate Commission;
  119         providing for retroactive application; amending s.
  120         336.021, F.S.; revising the distribution of the ninth
  121         cent fuel tax on motor fuel and diesel fuel; amending
  122         s. 443.036, F.S.; providing for the treatment of a
  123         single-member limited liability company as the
  124         employer for purposes of unemployment compensation;
  125         amending s. 443.1215, F.S.; correcting a cross
  126         reference; amending s. 443.1316, F.S.; conforming
  127         cross-references; amending s. 443.141, F.S.; providing
  128         penalties for erroneous, incomplete, or insufficient
  129         reports relating to unemployment compensation taxes;
  130         authorizing a waiver of the penalty under certain
  131         circumstances; defining a term; authorizing the Agency
  132         for Workforce Innovation and the state agency
  133         providing unemployment compensation tax collection
  134         services to adopt rules; providing an expiration date
  135         for liens for contributions and reimbursements;
  136         amending s. 443.163, F.S.; increasing penalties for
  137         failing to file Employers Quarterly Reports by means
  138         other than approved electronic means; revising the
  139         conditions under which the electronic filing
  140         requirement may be waived; creating s. 213.692, F.S.;
  141         authorizing the department to revoke all certificates
  142         of registration, permits, or licenses issued to a
  143         taxpayer against whose property the department has
  144         filed a warrant or tax lien; requiring the scheduling
  145         of an informal conference before revocation of the
  146         certificates of registration, permits, or licenses;
  147         prohibiting the department from issuing a certificate
  148         of registration, permit, or license to a taxpayer
  149         whose certificate of registration, permit, or license
  150         has been revoked; providing exceptions; requiring
  151         security as a condition of issuing a new certificate
  152         of registration to a person whose certificate of
  153         registration, permit, or license has been revoked
  154         after the filing of a warrant or tax lien certificate;
  155         authorizing the department to adopt rules, including
  156         emergency rules; repealing s. 195.095, F.S., relating
  157         to the authority of the Department of Revenue to
  158         develop lists of bidders that are approved to contract
  159         with property appraisers, tax collectors, or county
  160         commissions for assessment or collection services;
  161         repealing s. 213.054, F.S., relating to monitoring and
  162         reporting on the use of a tax deduction claimed by
  163         international banking institutions; providing
  164         effective dates.
  165  
  166  Be It Enacted by the Legislature of the State of Florida:
  167  
  168         Section 1. Section 55.204, Florida Statutes, is amended to
  169  read:
  170         55.204 Duration and continuation of judgment lien;
  171  destruction of records.—
  172         (1) Except as provided in this section, a judgment lien
  173  acquired under s. 55.202 lapses and becomes invalid 5 years
  174  after the date of filing the judgment lien certificate.
  175         (2) Liens securing the payment of child support or tax
  176  obligations under as set forth in s. 95.091(1)(b) shall not
  177  lapse until 20 years after the date of the original filing of
  178  the warrant or other document required by law to establish a
  179  lien. Liens securing the payment of unemployment tax obligations
  180  lapse 10 years after the date of the original filing of the
  181  notice of lien. A No second lien based on the original filing
  182  may not be obtained.
  183         (3) At any time within 6 months before or 6 months after
  184  the scheduled lapse of a judgment lien under subsection (1), the
  185  judgment creditor may acquire a second judgment lien by filing a
  186  new judgment lien certificate. The effective date of the second
  187  judgment lien is the date and time on which the judgment lien
  188  certificate is filed. The second judgment lien is a new judgment
  189  lien and not a continuation of the original judgment lien. The
  190  second judgment lien permanently lapses and becomes invalid 5
  191  years after its filing date, and no additional liens based on
  192  the original judgment or any judgment based on the original
  193  judgment may be acquired.
  194         (4) A judgment lien continues only as to itemized property
  195  for an additional 90 days after lapse of the lien. Such judgment
  196  lien will continue only if:
  197         (a) The property was had been itemized and its location
  198  described with sufficient particularity in the instructions for
  199  levy to permit the sheriff to act;
  200         (b) The instructions for the levy had been delivered to the
  201  sheriff before prior to the date of lapse of the lien; and
  202         (c) The property was located in the county in which the
  203  sheriff has jurisdiction at the time of delivery of the
  204  instruction for levy. Subsequent removal of the property does
  205  not defeat the lien. A court may order continuation of the lien
  206  beyond the 90-day period on a showing that extraordinary
  207  circumstances have prevented levy.
  208         (5) The date of lapse of a judgment lien whose
  209  enforceability has been temporarily stayed or enjoined as a
  210  result of any legal or equitable proceeding is tolled until 30
  211  days after the stay or injunction is terminated.
  212         (6) If a no second judgment lien is not filed, the
  213  Department of State shall maintain each judgment lien file and
  214  all information contained therein for a minimum of 1 year after
  215  the judgment lien lapses in accordance with this section. If a
  216  second judgment lien is filed, the department shall maintain
  217  both files and all information contained in such files for a
  218  minimum of 1 year after the second judgment lien lapses.
  219         (7) Nothing in This section does not shall be construed to
  220  extend the life of a judgment lien beyond the time that the
  221  underlying judgment, order, decree, or warrant otherwise expires
  222  or becomes invalid pursuant to law.
  223         Section 2. Section 95.091, Florida Statutes, is amended to
  224  read:
  225         95.091 Limitation on actions to collect taxes.—
  226         (1)(a) Except in the case of taxes for which certificates
  227  have been sold, taxes enumerated in s. 72.011, or tax liens
  228  issued under s. 196.161 or s. 443.141, any tax lien granted by
  229  law to the state or any of its political subdivisions, any
  230  municipality, any public corporation or body politic, or any
  231  other entity having authority to levy and collect taxes shall
  232  expire 5 years after the date the tax is assessed or becomes
  233  delinquent, whichever is later. An No action may be begun to
  234  collect any tax may not be commenced after the expiration of the
  235  lien securing the payment of the tax.
  236         (b) Any tax lien granted by law to the state or any of its
  237  political subdivisions for any tax enumerated in s. 72.011 or
  238  any tax lien imposed under s. 196.161 expires shall expire 20
  239  years after the last date the tax may be assessed, after the tax
  240  becomes delinquent, or after the filing of a tax warrant,
  241  whichever is later. An action to collect any tax enumerated in
  242  s. 72.011 may not be commenced after the expiration of the lien
  243  securing the payment of the tax.
  244         (2) If a no lien to secure the payment of a tax is not
  245  provided by law, an no action may be begun to collect the tax
  246  may not be commenced after 5 years following from the date the
  247  tax is assessed or becomes delinquent, whichever is later.
  248         (3)(a) With the exception of taxes levied under chapter 198
  249  and tax adjustments made pursuant to ss. 220.23 and 624.50921,
  250  the Department of Revenue may determine and assess the amount of
  251  any tax, penalty, or interest due under any tax enumerated in s.
  252  72.011 which it has authority to administer and the Department
  253  of Business and Professional Regulation may determine and assess
  254  the amount of any tax, penalty, or interest due under any tax
  255  enumerated in s. 72.011 which it has authority to administer:
  256         1.a. For taxes due before July 1, 1999, within 5 years
  257  after the date the tax is due, any return with respect to the
  258  tax is due, or such return is filed, whichever occurs later; and
  259  for taxes due on or after July 1, 1999, within 3 years after the
  260  date the tax is due, any return with respect to the tax is due,
  261  or such return is filed, whichever occurs later;
  262         b. Effective July 1, 2002, notwithstanding sub-subparagraph
  263  a., within 3 years after the date the tax is due, any return
  264  with respect to the tax is due, or such return is filed,
  265  whichever occurs later;
  266         2. For taxes due before July 1, 1999, within 6 years after
  267  the date the taxpayer either makes a substantial underpayment of
  268  tax, or files a substantially incorrect return;
  269         3. At any time while the right to a refund or credit of the
  270  tax is available to the taxpayer;
  271         4. For taxes due before July 1, 1999, at any time after the
  272  taxpayer has filed a grossly false return;
  273         5. At any time after the taxpayer has failed to make any
  274  required payment of the tax, has failed to file a required
  275  return, or has filed a fraudulent return, except that for taxes
  276  due on or after July 1, 1999, the limitation prescribed in
  277  subparagraph 1. applies if the taxpayer has disclosed in writing
  278  the tax liability to the department before the department has
  279  contacted the taxpayer; or
  280         6. In any case in which there has been a refund of tax
  281  erroneously made for any reason:
  282         a. For refunds made before July 1, 1999, within 5 years
  283  after making such refund; and
  284         b. For refunds made on or after July 1, 1999, within 3
  285  years after making such refund,
  286  
  287  or at any time after making such refund if it appears that any
  288  part of the refund was induced by fraud or the misrepresentation
  289  of a material fact.
  290         (b) For the purpose of this paragraph, a tax return filed
  291  before the last day prescribed by law, including any extension
  292  thereof, shall be deemed to have been filed on such last day,
  293  and payments made prior to the last day prescribed by law shall
  294  be deemed to have been paid on such last day.
  295         (4) If administrative or judicial proceedings for review of
  296  the tax assessment or collection are initiated by a taxpayer
  297  within the period of limitation prescribed in this section, the
  298  running of the period is shall be tolled during the pendency of
  299  the proceeding. Administrative proceedings shall include
  300  taxpayer protest proceedings initiated under s. 213.21 and
  301  department rules.
  302         Section 3. Effective July 1, 2010, subsection (11) is added
  303  to section 201.02, Florida Statutes, to read:
  304         201.02 Tax on deeds and other instruments relating to real
  305  property or interests in real property.—
  306         (11)(a)The tax imposed by this section applies to any
  307  deed, instrument, or writing that transfers any interest in real
  308  property pursuant to a short sale. The taxable consideration for
  309  a short sale transfer does not include unpaid indebtedness that
  310  is forgiven or released by a mortgagee holding a mortgage on the
  311  grantor’s interest in the property. For purposes of this
  312  subsection, the term “short sale” means a purchase and sale of
  313  real property in which all of the following apply:
  314         1. The grantor’s interest is encumbered by a mortgage or
  315  mortgages securing indebtedness in an aggregate amount greater
  316  than the consideration paid or given by the grantee.
  317         2. A mortgagee releases the real property from its mortgage
  318  in exchange for a payment of less than the total of the
  319  outstanding mortgage indebtedness owed to the releasing
  320  mortgagee.
  321         3. The releasing mortgagee does not receive, directly or
  322  indirectly, any interest in the property transferred.
  323         4. The releasing mortgagee, grantor, and grantee are
  324  dealing with each other at arm’s length.
  325         (b) The Department of Revenue may adopt rules establishing
  326  criteria that indicate whether the parties to a short sale are
  327  dealing with each other at arm’s length.
  328         Section 4. Subsection (1) of section 202.125, Florida
  329  Statutes, is amended to read:
  330         202.125 Sales of communications services; specified
  331  exemptions.—
  332         (1) The separately stated sales price of communications
  333  services sold to residential households is exempt from the tax
  334  imposed by s. 202.12. This exemption does shall not apply to any
  335  residence that constitutes all or part of a transient public
  336  lodging establishment as defined in chapter 509, any mobile
  337  communications service, any cable service, or any direct-to-home
  338  satellite service.
  339         Section 5. Paragraph (i) of subsection (1) of section
  340  212.05, Florida Statutes, is amended to read:
  341         212.05 Sales, storage, use tax.—It is hereby declared to be
  342  the legislative intent that every person is exercising a taxable
  343  privilege who engages in the business of selling tangible
  344  personal property at retail in this state, including the
  345  business of making mail order sales, or who rents or furnishes
  346  any of the things or services taxable under this chapter, or who
  347  stores for use or consumption in this state any item or article
  348  of tangible personal property as defined herein and who leases
  349  or rents such property within the state.
  350         (1) For the exercise of such privilege, a tax is levied on
  351  each taxable transaction or incident, which tax is due and
  352  payable as follows:
  353         (i)1. At the rate of 6 percent on charges for all:
  354         a. Detective, burglar protection, and other protection
  355  services (NAICS National Numbers 561611, 561612, 561613, and
  356  561621). Any law enforcement officer, as defined in s. 943.10,
  357  who is performing approved duties as determined by his or her
  358  local law enforcement agency in his or her capacity as a law
  359  enforcement officer, and who is subject to the direct and
  360  immediate command of his or her law enforcement agency, and in
  361  the law enforcement officer’s uniform as authorized by his or
  362  her law enforcement agency, is performing law enforcement and
  363  public safety services and is not performing detective, burglar
  364  protection, or other protective services, if the law enforcement
  365  officer is performing his or her approved duties in a
  366  geographical area in which the law enforcement officer has
  367  arrest jurisdiction. Such law enforcement and public safety
  368  services are not subject to tax irrespective of whether the duty
  369  is characterized as “extra duty,” “off-duty,” or “secondary
  370  employment,” and irrespective of whether the officer is paid
  371  directly or through the officer’s agency by an outside source.
  372  The term “law enforcement officer” includes full-time or part
  373  time law enforcement officers, and any auxiliary law enforcement
  374  officer, when such auxiliary law enforcement officer is working
  375  under the direct supervision of a full-time or part-time law
  376  enforcement officer.
  377         b. Nonresidential cleaning, excluding cleaning of the
  378  interiors of transportation equipment, and nonresidential
  379  building pest control services (NAICS National Numbers 561710
  380  and 561720).
  381         2. As used in this paragraph, “NAICS” means those
  382  classifications contained in the North American Industry
  383  Classification System, as published in 2007 by the Office of
  384  Management and Budget, Executive Office of the President.
  385         3. Charges for detective, burglar protection, and other
  386  protection security services performed in this state but used
  387  outside this state are exempt from taxation. Charges for
  388  detective, burglar protection, and other protection security
  389  services performed outside this state and used in this state are
  390  subject to tax.
  391         4. If a transaction involves both the sale or use of a
  392  service taxable under this paragraph and the sale or use of a
  393  service or any other item not taxable under this chapter, the
  394  consideration paid must be separately identified and stated with
  395  respect to the taxable and exempt portions of the transaction or
  396  the entire transaction shall be presumed taxable. The burden
  397  shall be on the seller of the service or the purchaser of the
  398  service, whichever applicable, to overcome this presumption by
  399  providing documentary evidence as to which portion of the
  400  transaction is exempt from tax. The department is authorized to
  401  adjust the amount of consideration identified as the taxable and
  402  exempt portions of the transaction.; However, a determination
  403  that the taxable and exempt portions are inaccurately stated and
  404  that the adjustment is applicable must be supported by
  405  substantial competent evidence.
  406         5. Each seller of services subject to sales tax pursuant to
  407  this paragraph shall maintain a monthly log showing each
  408  transaction for which sales tax was not collected because the
  409  services meet the requirements of subparagraph 3. for out-of
  410  state use. The log must identify the purchaser’s name, location
  411  and mailing address, and federal employer identification number,
  412  if a business, or the social security number, if an individual,
  413  the service sold, the price of the service, the date of sale,
  414  the reason for the exemption, and the sales invoice number. The
  415  monthly log shall be maintained pursuant to the same
  416  requirements and subject to the same penalties imposed for the
  417  keeping of similar records pursuant to this chapter.
  418         Section 6. Paragraph (a) of subsection (3) of section
  419  212.0515, Florida Statutes, is amended to read:
  420         212.0515 Sales from vending machines; sales to vending
  421  machine operators; special provisions; registration; penalties.—
  422         (3)(a) An operator of a vending machine may not operate or
  423  cause to be operated in this state any vending machine until the
  424  operator has registered with the department, has obtained a
  425  separate registration certificate for each county in which such
  426  machines are located, and has affixed a notice to each vending
  427  machine selling food or beverages which states the operator’s
  428  name, address, and Federal Employer Identification (FEI) number.
  429  If the operator is not required to have an FEI number, the
  430  notice shall include the operator’s sales tax registration
  431  number. The notice must be conspicuously displayed on the
  432  vending machine when it is being operated in this state and
  433  shall contain the following language in conspicuous type: NOTICE
  434  TO CUSTOMER: FLORIDA LAW REQUIRES THIS NOTICE TO BE POSTED ON
  435  ALL FOOD AND BEVERAGE VENDING MACHINES. REPORT ANY MACHINE
  436  WITHOUT A NOTICE TO (TOLL-FREE NUMBER). YOU MAY BE ELIGIBLE FOR
  437  A CASH REWARD. DO NOT USE THIS NUMBER TO REPORT PROBLEMS WITH
  438  THE VENDING MACHINE SUCH AS LOST MONEY OR OUT-OF-DATE PRODUCTS.
  439         Section 7. Subsection (1) and paragraph (g) of subsection
  440  (5) of section 212.08, Florida Statutes, is amended to read:
  441         212.08 Sales, rental, use, consumption, distribution, and
  442  storage tax; specified exemptions.—The sale at retail, the
  443  rental, the use, the consumption, the distribution, and the
  444  storage to be used or consumed in this state of the following
  445  are hereby specifically exempt from the tax imposed by this
  446  chapter.
  447         (1) EXEMPTIONS; GENERAL GROCERIES.—
  448         (a) Food products for human consumption are exempt from the
  449  tax imposed by this chapter.
  450         (b) For the purpose of this chapter, as used in this
  451  subsection, the term “food products” means edible commodities,
  452  whether processed, cooked, raw, canned, or in any other form,
  453  which are generally regarded as food. This includes, but is not
  454  limited to, all of the following:
  455         1. Cereals and cereal products, baked goods, oleomargarine,
  456  meat and meat products, fish and seafood products, frozen foods
  457  and dinners, poultry, eggs and egg products, vegetables and
  458  vegetable products, fruit and fruit products, spices, salt,
  459  sugar and sugar products, milk and dairy products, and products
  460  intended to be mixed with milk.
  461         2. Natural fruit or vegetable juices or their concentrates
  462  or reconstituted natural concentrated fruit or vegetable juices,
  463  whether frozen or unfrozen, dehydrated, powdered, granulated,
  464  sweetened or unsweetened, seasoned with salt or spice, or
  465  unseasoned; coffee, coffee substitutes, or cocoa; and tea,
  466  unless it is sold in a liquid form.
  467         3. Bakery products sold by bakeries, pastry shops, or like
  468  establishments that do not have eating facilities.
  469         (c) The exemption provided by this subsection does not
  470  apply to:
  471         1. When the Food products that are sold as meals for
  472  consumption on or off the premises of the dealer.
  473         2. When the Food products that are furnished, prepared, or
  474  served for consumption at tables, chairs, or counters or from
  475  trays, glasses, dishes, or other tableware, whether provided by
  476  the dealer or by a person with whom the dealer contracts to
  477  furnish, prepare, or serve food products to others.
  478         3. When the Food products that are ordinarily sold for
  479  immediate consumption on the seller’s premises or near a
  480  location at which parking facilities are provided primarily for
  481  the use of patrons in consuming the products purchased at the
  482  location, even though such products are sold on a “take out” or
  483  “to go” order and are actually packaged or wrapped and taken
  484  from the premises of the dealer.
  485         4. To Sandwiches sold ready for immediate consumption on or
  486  off the seller’s premises.
  487         5. When the Food products that are sold ready for immediate
  488  consumption within a place, the entrance to which is subject to
  489  an admission charge.
  490         6. When the Food products that are sold as hot prepared
  491  food products.
  492         7. To Soft drinks, which include, but are not limited to,
  493  any nonalcoholic beverage, any preparation or beverage commonly
  494  referred to as a “soft drink,” or any noncarbonated drink made
  495  from milk derivatives or tea, if when sold in cans or similar
  496  containers.
  497         8. To Ice cream, frozen yogurt, and similar frozen dairy or
  498  nondairy products in cones, small cups, or pints, popsicles,
  499  frozen fruit bars, or other novelty items, whether or not sold
  500  separately.
  501         9. To Food that is prepared, whether on or off the
  502  premises, and sold for immediate consumption. This does not
  503  apply to food prepared off the premises and sold in the original
  504  sealed container, or the slicing of products into smaller
  505  portions.
  506         10. When the Food products that are sold through a vending
  507  machine, pushcart, motor vehicle, or any other form of vehicle.
  508         11. To Candy and any similar product that is regarded as
  509  candy or confection, based on its normal use, as indicated on
  510  the label or advertising thereof.
  511         12. To Bakery products that are sold by bakeries, pastry
  512  shops, or like establishments having that have eating
  513  facilities, except if when sold for consumption off the seller’s
  514  premises.
  515         13. When Food products that are served, prepared, or sold
  516  in or by restaurants, lunch counters, cafeterias, hotels,
  517  taverns, or other like places of business.
  518         (d) As used in this subsection, the term:
  519         1. “For consumption off the seller’s premises” means that
  520  the food or drink is intended by the customer to be consumed at
  521  a place away from the dealer’s premises.
  522         2. “For consumption on the seller’s premises” means that
  523  the food or drink sold may be immediately consumed on the
  524  premises where the dealer conducts his or her business. In
  525  determining whether an item of food is sold for immediate
  526  consumption, there shall be considered the customary consumption
  527  practices prevailing at the selling facility shall be
  528  considered.
  529         3. “Premises” shall be construed broadly, and means, but is
  530  not limited to, the lobby, aisle, or auditorium of a theater;
  531  the seating, aisle, or parking area of an arena, rink, or
  532  stadium; or the parking area of a drive-in or outdoor theater.
  533  The premises of a caterer with respect to catered meals or
  534  beverages shall be the place where such meals or beverages are
  535  served.
  536         4. “Hot prepared food products” means those products,
  537  items, or components which have been prepared for sale in a
  538  heated condition and which are sold at any temperature that is
  539  higher than the air temperature of the room or place where they
  540  are sold. “Hot prepared food products,” for the purposes of this
  541  subsection, includes a combination of hot and cold food items or
  542  components where a single price has been established for the
  543  combination and the food products are sold in such combination,
  544  such as a hot meal, a hot specialty dish or serving, or a hot
  545  sandwich or hot pizza, including cold components or side items.
  546         (e)1. Food or drinks not exempt under paragraphs (a), (b),
  547  (c), and (d) are shall be exempt, notwithstanding those
  548  paragraphs, if when purchased with food coupons or Special
  549  Supplemental Food Program for Women, Infants, and Children
  550  vouchers issued under authority of federal law.
  551         2. This paragraph is effective only while federal law
  552  prohibits a state’s participation in the federal food coupon
  553  program or Special Supplemental Food Program for Women, Infants,
  554  and Children if there is an official determination that state or
  555  local sales taxes are collected within that state on purchases
  556  of food or drinks with such coupons.
  557         3. This paragraph does shall not apply to any food or
  558  drinks on which federal law shall permit sales taxes without
  559  penalty, such as termination of the state’s participation.
  560         (f) The application of the tax on a package that contains
  561  exempt food products and taxable nonfood products depends upon
  562  the essential character of the complete package.
  563         1.If the taxable items represent more than 25 percent of
  564  the cost of the complete package and a single charge is made,
  565  the entire sales price of the package is taxable. If the taxable
  566  items are separately stated, the separate charge for the taxable
  567  items is subject to tax.
  568         2.If the taxable items represent 25 percent or less of the
  569  cost of the complete package and a single charge is made, the
  570  entire sales price of the package is exempt from tax. The person
  571  preparing the package is liable for the tax on the cost of the
  572  taxable items going into the complete package. If the taxable
  573  items are separately stated, the separate charge is subject to
  574  tax.
  575         (5) EXEMPTIONS; ACCOUNT OF USE.—
  576         (g) Building materials used in the rehabilitation of real
  577  property located in an enterprise zone.—
  578         1. Building materials used in the rehabilitation of real
  579  property located in an enterprise zone are shall be exempt from
  580  the tax imposed by this chapter upon an affirmative showing to
  581  the satisfaction of the department that the items have been used
  582  for the rehabilitation of real property located in an enterprise
  583  zone. Except as provided in subparagraph 2., this exemption
  584  inures to the owner, lessee, or lessor at the time of the
  585  rehabilitated real property is rehabilitated, but located in an
  586  enterprise zone only through a refund of previously paid taxes.
  587  To receive a refund pursuant to this paragraph, the owner,
  588  lessee, or lessor of the rehabilitated real property located in
  589  an enterprise zone must file an application under oath with the
  590  governing body or enterprise zone development agency having
  591  jurisdiction over the enterprise zone where the business is
  592  located, as applicable. A single application for a refund may be
  593  submitted for multiple, contiguous parcels that were part of a
  594  single parcel that was divided as part of the rehabilitation of
  595  the property. All other requirements of this paragraph apply to
  596  each parcel on an individual basis. The application must
  597  include, which includes:
  598         a. The name and address of the person claiming the refund.
  599         b. An address and assessment roll parcel number of the
  600  rehabilitated real property in an enterprise zone for which a
  601  refund of previously paid taxes is being sought.
  602         c. A description of the improvements made to accomplish the
  603  rehabilitation of the real property.
  604         d. A copy of a valid the building permit issued by the
  605  county or municipal building department for the rehabilitation
  606  of the real property.
  607         e. A sworn statement, under the penalty of perjury, from
  608  the general contractor licensed in this state with whom the
  609  applicant contracted to make the improvements necessary to
  610  rehabilitate accomplish the rehabilitation of the real property,
  611  which statement lists the building materials used to
  612  rehabilitate in the rehabilitation of the real property, the
  613  actual cost of the building materials, and the amount of sales
  614  tax paid in this state on the building materials. If In the
  615  event that a general contractor was has not been used, the
  616  applicant, rather than the general contractor, must make the
  617  sworn statement, required by this sub-subparagraph shall provide
  618  this information in a sworn statement, under the penalty of
  619  perjury. Copies of the invoices that which evidence the purchase
  620  of the building materials used in the such rehabilitation and
  621  the payment of sales tax on the building materials must shall be
  622  attached to the sworn statement provided by the general
  623  contractor or by the applicant. Unless the actual cost of
  624  building materials used in the rehabilitation of real property
  625  and the payment of sales taxes due thereon is documented by a
  626  general contractor or by the applicant in this manner, the cost
  627  of the such building materials is deemed to shall be an amount
  628  equal to 40 percent of the increase in assessed value for ad
  629  valorem tax purposes.
  630         f. The identifying number assigned pursuant to s. 290.0065
  631  to the enterprise zone in which the rehabilitated real property
  632  is located.
  633         g. A certification by the local building code inspector
  634  that the improvements necessary to rehabilitate accomplish the
  635  rehabilitation of the real property are substantially completed.
  636         h. A statement of whether the business is a small business
  637  as defined by s. 288.703(1).
  638         i. If applicable, the name and address of each permanent
  639  employee of the business, including, for each employee who is a
  640  resident of an enterprise zone, the identifying number assigned
  641  pursuant to s. 290.0065 to the enterprise zone in which the
  642  employee resides.
  643         2. This exemption inures to a municipality city, county,
  644  other governmental unit or agency, or nonprofit community-based
  645  organization through a refund of previously paid taxes if the
  646  building materials used in the rehabilitation of real property
  647  located in an enterprise zone are paid for from the funds of a
  648  community development block grant, State Housing Initiatives
  649  Partnership Program, or similar grant or loan program. To
  650  receive a refund pursuant to this paragraph, a municipality
  651  city, county, other governmental unit or agency, or nonprofit
  652  community-based organization must file an application that which
  653  includes the same information required to be provided in
  654  subparagraph 1. by an owner, lessee, or lessor of rehabilitated
  655  real property. In addition, the application must include a sworn
  656  statement signed by the chief executive officer of the
  657  municipality city, county, other governmental unit or agency, or
  658  nonprofit community-based organization seeking a refund which
  659  states that the building materials for which a refund is sought
  660  were funded by paid for from the funds of a community
  661  development block grant, State Housing Initiatives Partnership
  662  Program, or similar grant or loan program.
  663         3. Within 10 working days after receipt of an application,
  664  the governing body or enterprise zone development agency shall
  665  review the application to determine if it contains all the
  666  information required by pursuant to subparagraph 1. or
  667  subparagraph 2. and meets the criteria set out in this
  668  paragraph. The governing body or agency shall certify all
  669  applications that contain the required information required
  670  pursuant to subparagraph 1. or subparagraph 2. and are meet the
  671  criteria set out in this paragraph as eligible to receive a
  672  refund. If applicable, the governing body or agency shall also
  673  certify if 20 percent of the employees of the business are
  674  residents of an enterprise zone, excluding temporary and part
  675  time employees. The certification must shall be in writing, and
  676  a copy of the certification shall be transmitted to the
  677  executive director of the Department of Revenue. The applicant
  678  is shall be responsible for forwarding a certified application
  679  to the department within the time specified in subparagraph 4.
  680         4. An application for a refund pursuant to this paragraph
  681  must be submitted to the department within 6 months after the
  682  rehabilitation of the property is deemed to be substantially
  683  completed by the local building code inspector or by November 1
  684  September 1 after the rehabilitated property is first subject to
  685  assessment.
  686         5. Only Not more than one exemption through a refund of
  687  previously paid taxes for the rehabilitation of real property is
  688  shall be permitted for any single parcel of property unless
  689  there is a change in ownership, a new lessor, or a new lessee of
  690  the real property. A No refund may not shall be granted pursuant
  691  to this paragraph unless the amount to be refunded exceeds $500.
  692  A No refund may not granted pursuant to this paragraph shall
  693  exceed the lesser of 97 percent of the Florida sales or use tax
  694  paid on the cost of the building materials used in the
  695  rehabilitation of the real property as determined pursuant to
  696  sub-subparagraph 1.e. or $5,000, or, if at least no less than 20
  697  percent of the employees of the business are residents of an
  698  enterprise zone, excluding temporary and part-time employees,
  699  the amount of refund may granted pursuant to this paragraph
  700  shall not exceed the lesser of 97 percent of the sales tax paid
  701  on the cost of the such building materials or $10,000. A refund
  702  approved pursuant to this paragraph shall be made within 30 days
  703  after of formal approval by the department of the application
  704  for the refund. This subparagraph shall apply retroactively to
  705  July 1, 2005.
  706         6. The department shall adopt rules governing the manner
  707  and form of refund applications and may establish guidelines as
  708  to the requisites for an affirmative showing of qualification
  709  for exemption under this paragraph.
  710         7. The department shall deduct an amount equal to 10
  711  percent of each refund granted under the provisions of this
  712  paragraph from the amount transferred into the Local Government
  713  Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20
  714  for the county area in which the rehabilitated real property is
  715  located and shall transfer that amount to the General Revenue
  716  Fund.
  717         8. For the purposes of the exemption provided in this
  718  paragraph, the term:
  719         a. “Building materials” means tangible personal property
  720  which becomes a component part of improvements to real property.
  721         b. “Real property” has the same meaning as provided in s.
  722  192.001(12).
  723         c. “Rehabilitation of real property” means the
  724  reconstruction, renovation, restoration, rehabilitation,
  725  construction, or expansion of improvements to real property.
  726         d. “Substantially completed” has the same meaning as
  727  provided in s. 192.042(1).
  728         9. This paragraph expires on the date specified in s.
  729  290.016 for the expiration of the Florida Enterprise Zone Act.
  730         Section 8. Effective upon this act becoming a law and
  731  operating retroactively to July 1, 2008, paragraph (y) of
  732  subsection (8) of section 213.053, Florida Statutes, is amended
  733  to read:
  734         213.053 Confidentiality and information sharing.—
  735         (8) Notwithstanding any other provision of this section,
  736  the department may provide:
  737         (y) Information relative to ss. 212.08(7)(ccc) and 220.192
  738  to the Florida Energy and Climate Commission Department of
  739  Environmental Protection for use in the conduct of its official
  740  business.
  741  
  742  Disclosure of information under this subsection shall be
  743  pursuant to a written agreement between the executive director
  744  and the agency. Such agencies, governmental or nongovernmental,
  745  shall be bound by the same requirements of confidentiality as
  746  the Department of Revenue. Breach of confidentiality is a
  747  misdemeanor of the first degree, punishable as provided by s.
  748  775.082 or s. 775.083.
  749         Section 9. Effective July 1, 2010, subsection (5) and
  750  paragraph (d) of subsection (8) of section 213.053, Florida
  751  Statutes, are amended, paragraphs (z) and (aa) are added to
  752  subsection (8), and subsections (19) and (20) are added to that
  753  section, to read:
  754         213.053 Confidentiality and information sharing.—
  755         (5) Nothing contained in This section does not shall
  756  prevent the department from:
  757         (a) Publishing statistics so classified as to prevent the
  758  identification of particular accounts, reports, declarations, or
  759  returns; or
  760         (b) Using telephones, electronic mail, facsimile machines,
  761  or other electronic means to:
  762         1.Distribute information relating to changes in law, tax
  763  rates, or interest rates, or other information that is not
  764  specific to a particular taxpayer;
  765         2.Remind taxpayers of due dates;
  766         3.Respond to a taxpayer to an electronic mail address that
  767  does not support encryption if the use of that address is
  768  authorized by the taxpayer; or
  769         4.Notify taxpayers to contact the department Disclosing to
  770  the Chief Financial Officer the names and addresses of those
  771  taxpayers who have claimed an exemption pursuant to former s.
  772  199.185(1)(i) or a deduction pursuant to s. 220.63(5).
  773         (8) Notwithstanding any other provision of this section,
  774  the department may provide:
  775         (d) Names, addresses, and sales tax registration
  776  information, and information relating to a hotel or restaurant
  777  having an outstanding tax warrant, notice of lien, or judgment
  778  lien certificate to the Division of Hotels and Restaurants of
  779  the Department of Business and Professional Regulation in the
  780  conduct of its official duties.
  781         (z) Taxpayer names and identification numbers for the
  782  purposes of information-sharing agreements with financial
  783  institutions pursuant to s. 213.0532.
  784         (aa) Information relative to chapter 212 to the Department
  785  of Environmental Protection in the conduct of its official
  786  duties in the administration of s. 253.03(7)(b) and (11).
  787  
  788  Disclosure of information under this subsection shall be
  789  pursuant to a written agreement between the executive director
  790  and the agency. Such agencies, governmental or nongovernmental,
  791  shall be bound by the same requirements of confidentiality as
  792  the Department of Revenue. Breach of confidentiality is a
  793  misdemeanor of the first degree, punishable as provided by s.
  794  775.082 or s. 775.083.
  795         (19)(a) The department may publish a list of taxpayers
  796  against whom it has filed a warrant, notice of lien, or judgment
  797  lien certificate. The list may include the name and address of
  798  each taxpayer; the amounts and types of delinquent taxes, fees
  799  or surcharges, penalties, or interest; and the employer
  800  identification number or other taxpayer identification number.
  801         (b) The department shall update the list at least monthly
  802  to reflect payments for resolution of deficiencies and to
  803  otherwise add or remove taxpayers from the list.
  804         (c) The department may adopt rules to administer this
  805  subsection.
  806         (20) The department may disclose information relating to
  807  taxpayers against whom it has filed a warrant, notice of lien or
  808  judgment lien certificate. Such information includes the name
  809  and address of the taxpayer; the actions taken; the amounts and
  810  types of liabilities; and the amount of any collections made.
  811         Section 10. Effective July 1, 2010, section 213.0532,
  812  Florida Statutes, is created to read:
  813         213.0532Information-sharing agreements with financial
  814  institutions.—
  815         (1) As used in this section, the term:
  816         (a)“Account” means a demand deposit account, checking or
  817  negotiable withdrawal order account, savings account, time
  818  deposit account, or money-market mutual fund account.
  819         (b) “Department” means the Department of Revenue.
  820         (c)“Financial institution” means:
  821         1. A depository institution as defined in 12 U.S.C. s.
  822  1813(c);
  823         2. An institution-affiliated party as defined in 12 U.S.C.
  824  s. 1813(u);
  825         3. A federal credit union or state credit union as defined
  826  in 12 U.S.C. s. 1752, including an institution-affiliated party
  827  of such a credit union as defined in 12 U.S.C. s. 1786(r); or
  828         4. A benefit association, insurance company, safe-deposit
  829  company, money-market mutual fund, or similar entity authorized
  830  to do business in this state.
  831         (d) “Obligor” means any person against whose property the
  832  department has filed a warrant or judgment lien certificate.
  833         (e) “Person” has the same meaning as provided in s. 212.02.
  834         (2) The department shall request information and assistance
  835  from a financial institution as necessary to enforce the tax
  836  laws of the state. Pursuant to this subsection, financial
  837  institutions doing business in the state and having deposits of
  838  at least $50 million shall enter into agreements with the
  839  department to develop and operate a data match system, using an
  840  automated data exchange to the maximum extent feasible, in which
  841  the financial institution must provide, to the extent allowable
  842  by law, for each calendar quarter the name, record address,
  843  social security number or other taxpayer identification number,
  844  average daily account balance, and other identifying information
  845  for:
  846         (a) Each obligor who maintains an account at the financial
  847  institution as identified to the institution by the department
  848  by name and social security number or other taxpayer
  849  identification number; or
  850         (b) At the financial institution’s option, each person who
  851  maintains an account at the institution.
  852         (3)The department may enter into agreements to operate an
  853  automated data exchange with financial institutions having
  854  deposits that do not exceed $50 million.
  855         (4) The department may use the information received
  856  pursuant to this section only for the purpose of enforcing the
  857  collection of taxes and fees administered by the department.
  858         (5) The department shall, to the extent possible and in
  859  compliance with state and federal law, administer this section
  860  in conjunction with s. 409.25657 in order to avoid duplication
  861  and reduce the burden on financial institutions.
  862         (6) The department shall pay a reasonable fee to the
  863  financial institution for conducting the data match provided for
  864  in this section, which may not exceed actual costs incurred by
  865  the financial institution.
  866         (7) A financial institution is not required to provide
  867  notice to its customers and is not liable to any person for:
  868         (a) Disclosing to the department any information required
  869  under this section.
  870         (b) Encumbering or surrendering any assets held by the
  871  financial institution in response to a notice of lien or levy
  872  issued by the department.
  873         (c) Disclosing any information in connection with a data
  874  match.
  875         (d) Taking any other action in good faith to comply with
  876  the requirements of this section.
  877         (8) Any financial records obtained pursuant to this section
  878  may be disclosed only for the purpose of, and to the extent
  879  necessary, to administer and enforce the tax laws of this state.
  880         (9) The department may adopt rules establishing the
  881  procedures and requirements for conducting automated data
  882  matches with financial institutions pursuant to this section.
  883         Section 11. Effective July 1, 2010, section 213.25, Florida
  884  Statutes, is amended to read:
  885         213.25 Refunds; credits; right of setoff.—If In any
  886  instance that a taxpayer has a tax refund or tax credit is due
  887  to a taxpayer for an overpayment of taxes assessed under any of
  888  the chapters specified in s. 72.011(1), the department may
  889  reduce the such refund or credit to the extent of any billings
  890  not subject to protest under s. 213.21 or chapter 443 for the
  891  same or any other tax owed by the same taxpayer.
  892         Section 12. Effective July 1, 2010, section 213.50, Florida
  893  Statutes, is amended to read:
  894         213.50 Failure to comply; revocation of corporate charter
  895  or hotel or restaurant license; refusal to reinstate charter or
  896  license.—
  897         (1) Any corporation of this state which has an outstanding
  898  tax warrant that has existed for more than 3 consecutive months
  899  is subject to the revocation of its charter as provided in s.
  900  607.1420.
  901         (2) A request for reinstatement of a corporate charter may
  902  not be granted by the Division of Corporations of the Department
  903  of State if an outstanding tax warrant has existed for that
  904  corporation for more than 3 consecutive months.
  905         (3) The Department of Business and Professional Regulation
  906  may revoke the hotel or restaurant license of a licenseholder if
  907  a tax warrant has been outstanding against the licenseholder for
  908  more than 3 months.
  909         (4) The Department of Business and Professional Regulation
  910  may deny an application to renew the hotel or restaurant license
  911  of a licenseholder if a tax warrant has been outstanding against
  912  the licenseholder for more than 3 months.
  913         Section 13. Effective July 1, 2010, subsection (1) of
  914  section 213.67, Florida Statutes, is amended to read:
  915         213.67 Garnishment.—
  916         (1) If a person is delinquent in the payment of any taxes,
  917  penalties, and interest owed to the department, the executive
  918  director or his or her designee may give notice of the amount of
  919  such delinquency by registered mail, personal service, or by
  920  electronic means, including, but not limited to, facsimile
  921  transmissions, electronic data interchange, or use of the
  922  Internet, to all persons having in their possession or under
  923  their control any credits or personal property, exclusive of
  924  wages, belonging to the delinquent taxpayer, or owing any debts
  925  to such delinquent taxpayer at the time of receipt by them of
  926  such notice. Thereafter, any person who has been notified may
  927  not transfer or make any other disposition of such credits,
  928  other personal property, or debts until the executive director
  929  or his or her designee consents to a transfer or disposition or
  930  until 60 days after the receipt of such notice. However, except
  931  that the credits, other personal property, or debts that which
  932  exceed the delinquent amount stipulated in the notice are shall
  933  not be subject to the provisions of this section, wherever held,
  934  if in any case in which the taxpayer does not have a prior
  935  history of tax delinquencies. If during the effective period of
  936  the notice to withhold, any person so notified makes any
  937  transfer or disposition of the property or debts required to be
  938  withheld under this section hereunder, he or she is liable to
  939  the state for any indebtedness owed to the department by the
  940  person with respect to whose obligation the notice was given to
  941  the extent of the value of the property or the amount of the
  942  debts thus transferred or paid if, solely by reason of such
  943  transfer or disposition, the state is unable to recover the
  944  indebtedness of the person with respect to whose obligation the
  945  notice was given. If the delinquent taxpayer contests the
  946  intended levy in circuit court or under chapter 120, the notice
  947  under this section remains effective until that final resolution
  948  of the contest. Any financial institution receiving such notice
  949  will maintain a right of setoff for any transaction involving a
  950  debit card occurring on or before the date of receipt of such
  951  notice.
  952         Section 14. Section 213.758, Florida Statutes, is created
  953  to read:
  954         213.758 Transfer of tax liabilities.—
  955         (1) As used in this section, the term:
  956         (a)“Involuntary transfer” means a transfer of a business
  957  or stock of goods made without the consent of the transferor,
  958  including, but not limited to, a transfer:
  959         1.That occurs due to the foreclosure of a security
  960  interest issued to a person who is not an insider as defined in
  961  s. 726.102;
  962         2.That results from an eminent domain or condemnation
  963  action;
  964         3.Pursuant to chapter 61, chapter 702, or the United
  965  States Bankruptcy Code;
  966         4.To a financial institution, as defined in s. 655.005, if
  967  the transfer is made to satisfy the transferor’s debt to the
  968  financial institution; or
  969         5.To a third party to the extent that the proceeds are
  970  used to satisfy the transferor’s indebtedness to a financial
  971  institution as defined in s. 655.005. If the third party
  972  receives assets worth more than the indebtedness, the transfer
  973  of the excess may not be deemed an involuntary transfer.
  974         (b)“Transfer” means every mode, direct or indirect, with
  975  or without consideration, of disposing of or parting with a
  976  business or stock of goods, and includes, but is not limited to,
  977  assigning, conveying, demising, gifting, granting, or selling.
  978         (2)A taxpayer who is liable for any tax, interest,
  979  penalty, surcharge, or fee administered by the department
  980  pursuant to chapter 443 or described in s. 72.011(1), excluding
  981  corporate income tax, and who quits a business without the
  982  benefit of a purchaser, successor, or assignee, or without
  983  transferring the business or stock of goods to a transferee,
  984  must file a final return and make full payment within 15 days
  985  after quitting the business. A taxpayer who fails to file a
  986  final return and make payment may not engage in any business in
  987  this state until the final return has been filed and all taxes,
  988  interest, or penalties due have been paid. The Department of
  989  Legal Affairs may seek an injunction at the request of the
  990  department to prevent further business activity until such tax,
  991  interest, or penalties are paid. A temporary injunction
  992  enjoining further business activity may be granted by a court
  993  without notice.
  994         (3)A taxpayer who is liable for taxes, interest, or
  995  penalties levied under chapter 443 or any of the chapters
  996  specified in s. 213.05, excluding corporate income tax, who
  997  transfers the taxpayer’s business or stock of goods, must file a
  998  final return and make full payment within 15 days after the date
  999  of transfer.
 1000         (4)(a)A transferee, or a group of transferees acting in
 1001  concert, of more than 50 percent of a business or stock of goods
 1002  is liable for any tax, interest, or penalties owed by the
 1003  transferor unless:
 1004         1.The transferor provides a receipt or certificate from
 1005  the department to the transferee showing that the transferor is
 1006  not liable for taxes, interest, or penalties from the operation
 1007  of the business; and
 1008         2.The department finds that the transferor is not liable
 1009  for taxes, interest, or penalties after an audit of the
 1010  transferor’s books and records. The audit may be requested by
 1011  the transferee or the transferor. The department may charge a
 1012  fee for the cost of the audit if it has not issued a notice of
 1013  intent to audit by the time the request for the audit is
 1014  received.
 1015         (b)A transferee may withhold a portion of the
 1016  consideration for a business or stock of goods to pay the taxes,
 1017  interest, or penalties owed to the state from the operation of
 1018  the business. The transferee shall pay the withheld
 1019  consideration to the state within 30 days after the date of the
 1020  transfer. If the consideration withheld is less than the
 1021  transferor’s liability, the transferor remains liable for the
 1022  deficiency.
 1023         (c)A transferee who acquires the business or stock of
 1024  goods and fails to pay the taxes, interest, or penalties due,
 1025  may not engage in any business in the state until the taxes,
 1026  interest, or penalties are paid. The Department of Legal Affairs
 1027  may seek an injunction at the request of the department to
 1028  prevent further business activity until such tax, interest, or
 1029  penalties are paid. A temporary injunction enjoining further
 1030  business activity may be granted by a court without notice.
 1031         (5)The transferee, or transferees acting in concert, of
 1032  more than 50 percent of a business or stock of goods are jointly
 1033  and severally liable with the transferor for the payment of the
 1034  taxes, interest, or penalties owed to the state from the
 1035  operation of the business by the transferor.
 1036         (6)The maximum liability of a transferee pursuant to this
 1037  section is equal to the fair market value of the property
 1038  transferred or the total purchase price, whichever is greater.
 1039         (7)After notice by the department of transferee liability
 1040  under this section, the transferee has 60 days within which to
 1041  file an action as provided in chapter 72.
 1042         (8)This section does not impose liability on a transferee
 1043  of a business or stock of goods pursuant to an involuntary
 1044  transfer.
 1045         (9)The department may adopt rules necessary to administer
 1046  and enforce this section.
 1047         Section 15. Effective upon this act becoming a law and
 1048  operating retroactively to July 1, 2008, subsections (4) and (5)
 1049  of section 220.192, Florida Statutes, are amended to read:
 1050         220.192 Renewable energy technologies investment tax
 1051  credit.—
 1052         (4) TAXPAYER APPLICATION PROCESS.—To claim a credit under
 1053  this section, each taxpayer must apply to the Florida Energy and
 1054  Climate Commission Department of Environmental Protection for an
 1055  allocation of each type of annual credit by the date established
 1056  by the Florida Energy and Climate Commission Department of
 1057  Environmental Protection. The application form may be
 1058  established by the Florida Energy and Climate Commission. The
 1059  form must Department of Environmental Protection and shall
 1060  include an affidavit from each taxpayer certifying that all
 1061  information contained in the application, including all records
 1062  of eligible costs claimed as the basis for the tax credit, are
 1063  true and correct. Approval of the credits under this section
 1064  shall be accomplished on a first-come, first-served basis, based
 1065  upon the date complete applications are received by the Florida
 1066  Energy and Climate Commission Department of Environmental
 1067  Protection. A taxpayer shall submit only one complete
 1068  application based upon eligible costs incurred within a
 1069  particular state fiscal year. Incomplete placeholder
 1070  applications will not be accepted and will not secure a place in
 1071  the first-come, first-served application line. If a taxpayer
 1072  does not receive a tax credit allocation due to the exhaustion
 1073  of the annual tax credit authorizations, then such taxpayer may
 1074  reapply in the following year for those eligible costs and will
 1075  have priority over other applicants for the allocation of
 1076  credits.
 1077         (5) ADMINISTRATION; AUDIT AUTHORITY; RECAPTURE OF CREDITS.—
 1078         (a) In addition to its existing audit and investigation
 1079  authority, the Department of Revenue may perform any additional
 1080  financial and technical audits and investigations, including
 1081  examining the accounts, books, and records of the tax credit
 1082  applicant, which that are necessary to verify the eligible costs
 1083  included in the tax credit return and to ensure compliance with
 1084  this section. The Florida Energy and Climate Commission
 1085  Department of Environmental Protection shall provide technical
 1086  assistance when requested by the Department of Revenue on any
 1087  technical audits or examinations performed pursuant to this
 1088  section.
 1089         (b) It is grounds for forfeiture of previously claimed and
 1090  received tax credits if the Department of Revenue determines, as
 1091  a result of either an audit or examination or from information
 1092  received from the Florida Energy and Climate Commission
 1093  Department of Environmental Protection, that a taxpayer received
 1094  tax credits pursuant to this section to which the taxpayer was
 1095  not entitled. The taxpayer is responsible for returning
 1096  forfeited tax credits to the Department of Revenue, and such
 1097  funds shall be paid into the General Revenue Fund of the state.
 1098         (c) The Florida Energy and Climate Commission Department of
 1099  Environmental Protection may revoke or modify any written
 1100  decision granting eligibility for tax credits under this section
 1101  if it is discovered that the tax credit applicant submitted any
 1102  false statement, representation, or certification in any
 1103  application, record, report, plan, or other document filed in an
 1104  attempt to receive tax credits under this section. The Florida
 1105  Energy and Climate Commission Department of Environmental
 1106  Protection shall immediately notify the Department of Revenue of
 1107  any revoked or modified orders affecting previously granted tax
 1108  credits. Additionally, the taxpayer must notify the Department
 1109  of Revenue of any change in its tax credit claimed.
 1110         (d) The taxpayer shall file with the Department of Revenue
 1111  an amended return or such other report as the Department of
 1112  Revenue prescribes by rule and shall pay any required tax and
 1113  interest within 60 days after the taxpayer receives notification
 1114  from the Florida Energy and Climate Commission Department of
 1115  Environmental Protection that previously approved tax credits
 1116  have been revoked or modified. If the revocation or modification
 1117  order is contested, the taxpayer shall file an amended return or
 1118  other report as provided in this paragraph within 60 days after
 1119  a final order is issued following proceedings.
 1120         (e) A notice of deficiency may be issued by the Department
 1121  of Revenue at any time within 3 years after the taxpayer
 1122  receives formal notification from the Florida Energy and Climate
 1123  Commission Department of Environmental Protection that
 1124  previously approved tax credits have been revoked or modified.
 1125  If a taxpayer fails to notify the Department of Revenue of any
 1126  changes to its tax credit claimed, a notice of deficiency may be
 1127  issued at any time.
 1128         Section 16. Effective July 1, 2010, paragraph (c) of
 1129  subsection (1) of section 336.021, Florida Statutes, is amended
 1130  to read:
 1131         336.021 County transportation system; levy of ninth-cent
 1132  fuel tax on motor fuel and diesel fuel.—
 1133         (1)
 1134         (c) Local option taxes collected on sales or use of diesel
 1135  fuel in this state shall be distributed in the following manner:
 1136         1. The fiscal year of July 1, 1995, through June 30, 1996,
 1137  shall be the base year for all distributions.
 1138         2. Each year the tax collected, less the service and
 1139  administrative charges enumerated in s. 215.20 and the
 1140  allowances allowed under s. 206.91, on the number of gallons
 1141  reported, up to the total number of gallons reported in the base
 1142  year, shall be distributed to each county using the distribution
 1143  percentage calculated for the base year.
 1144         3. After the distribution of taxes pursuant to subparagraph
 1145  4. 2., additional taxes available for distribution shall first
 1146  be distributed pursuant to this subparagraph. A distribution
 1147  shall be made to each county in which a qualified new retail
 1148  station is located. A qualified new retail station is a retail
 1149  station that began operation after June 30, 1996, and that has
 1150  sales of diesel fuel exceeding 50 percent of the sales of diesel
 1151  fuel reported in the county in which it is located during the
 1152  1995-1996 state fiscal year. The determination of whether a new
 1153  retail station is qualified shall be based on the total gallons
 1154  of diesel fuel sold at the station during each full month of
 1155  operation during the 12-month period ending January 31, divided
 1156  by the number of full months of operation during those 12
 1157  months, and the result multiplied by 12. The amount distributed
 1158  pursuant to this subparagraph to each county in which a
 1159  qualified new retail station is located shall equal the local
 1160  option taxes due on the gallons of diesel fuel sold by the new
 1161  retail station during the year ending January 31, less the
 1162  service charges enumerated in s. 215.20 and the dealer allowance
 1163  provided for by s. 206.91. Gallons of diesel fuel sold at the
 1164  qualified new retail station shall be certified to the
 1165  department by the county requesting the additional distribution
 1166  by June 15, 1997, and by March 1 in each subsequent year. The
 1167  certification shall include the beginning inventory, fuel
 1168  purchases and sales, and the ending inventory for the new retail
 1169  station for each month of operation during the year, the
 1170  original purchase invoices for the period, and any other
 1171  information the department deems reasonable and necessary to
 1172  establish the certified gallons. The department may review and
 1173  audit the retail dealer’s records provided to a county to
 1174  establish the gallons sold by the new retail station.
 1175  Notwithstanding the provisions of this subparagraph, when more
 1176  than one county qualifies for a distribution pursuant to this
 1177  subparagraph and the requested distributions exceed the total
 1178  taxes available for distribution, each county shall receive a
 1179  prorated share of the moneys available for distribution.
 1180         4. After the distribution of taxes pursuant to subparagraph
 1181  2. 3., all additional taxes available for distribution, except
 1182  the taxes described in subparagraph 3., shall be distributed
 1183  based on vehicular diesel fuel storage capacities in each county
 1184  pursuant to this subparagraph. The total vehicular diesel fuel
 1185  storage capacity shall be established for each fiscal year based
 1186  on the registration of facilities with the Department of
 1187  Environmental Protection as required by s. 376.303 for the
 1188  following facility types: retail stations, fuel user/nonretail,
 1189  state government, local government, and county government. Each
 1190  county shall receive a share of the total taxes available for
 1191  distribution pursuant to this subparagraph equal to a fraction,
 1192  the numerator of which is the storage capacity located within
 1193  the county for vehicular diesel fuel in the facility types
 1194  listed in this subparagraph and the denominator of which is the
 1195  total statewide storage capacity for vehicular diesel fuel in
 1196  those facility types. The vehicular diesel fuel storage capacity
 1197  for each county and facility type shall be that established by
 1198  the Department of Environmental Protection by June 1, 1997, for
 1199  the 1996-1997 fiscal year, and by January 31 for each succeeding
 1200  fiscal year. The storage capacities so established shall be
 1201  final. The storage capacity for any new retail station for which
 1202  a county receives a distribution pursuant to subparagraph 3.
 1203  shall not be included in the calculations pursuant to this
 1204  subparagraph.
 1205         Section 17. Subsection (20) of section 443.036, Florida
 1206  Statutes, is amended to read:
 1207         443.036 Definitions.—As used in this chapter, the term:
 1208         (20) “Employing unit” means an individual or type of
 1209  organization, including a partnership, limited liability
 1210  company, association, trust, estate, joint-stock company,
 1211  insurance company, or corporation, whether domestic or foreign;
 1212  the receiver, trustee in bankruptcy, trustee, or successor of
 1213  any of the foregoing; or the legal representative of a deceased
 1214  person, which has or had in its employ one or more individuals
 1215  performing services for it within this state.
 1216         (a) Each individual employed to perform or to assist in
 1217  performing the work of any agent or employee of an employing
 1218  unit is deemed to be employed by the employing unit for the
 1219  purposes of this chapter, regardless of whether the individual
 1220  was hired or paid directly by the employing unit or by an agent
 1221  or employee of the employing unit, if the employing unit had
 1222  actual or constructive knowledge of the work.
 1223         (b) Each individual performing services in this state for
 1224  an employing unit maintaining at least two separate
 1225  establishments in this state is deemed to be performing services
 1226  for a single employing unit for the purposes of this chapter.
 1227         (c) A person who is an officer of a corporation, or a
 1228  member of a limited liability company classified as a
 1229  corporation for federal income tax purposes, and who performs
 1230  services for the corporation or limited liability company in
 1231  this state, regardless of whether those services are continuous,
 1232  is deemed an employee of the corporation or the limited
 1233  liability company during all of each week of his or her tenure
 1234  of office, regardless of whether he or she is compensated for
 1235  those services. Services are presumed to be rendered for the
 1236  corporation in cases in which the officer is compensated by
 1237  means other than dividends upon shares of stock of the
 1238  corporation owned by him or her.
 1239         (d) A limited liability company shall be treated as having
 1240  the same status as it is classified for federal income tax
 1241  purposes. However, a single-member limited liability company
 1242  shall be treated as the employer.
 1243         Section 18. Paragraph (b) of subsection (2) of section
 1244  443.1215, Florida Statutes, is amended to read:
 1245         443.1215 Employers.—
 1246         (2)
 1247         (b) In determining whether an employing unit for which
 1248  service, other than agricultural labor, is also performed is an
 1249  employer under paragraph (1)(a), paragraph (1)(b), paragraph
 1250  (1)(c), or subparagraph (1)(d)2., the wages earned or the
 1251  employment of an employee performing service in agricultural
 1252  labor may not be taken into account. If an employing unit is
 1253  determined to be an employer of agricultural labor, the
 1254  employing unit is considered an employer for purposes of
 1255  paragraph (1)(a) subsection (1).
 1256         Section 19. Subsection (2) of section 443.1316, Florida
 1257  Statutes, is amended to read:
 1258         443.1316 Unemployment tax collection services; interagency
 1259  agreement.—
 1260         (2)(a) The Department of Revenue is considered to be
 1261  administering a revenue law of this state when the department
 1262  implements this chapter, or otherwise provides unemployment tax
 1263  collection services, under contract with the Agency for
 1264  Workforce Innovation through the interagency agreement.
 1265         (b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and (21);
 1266  213.018; 213.025; 213.051; 213.053; 213.0532; 213.0535; 213.055;
 1267  213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
 1268  213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37;
 1269  213.50; 213.67; 213.69; 213.692; 213.73; 213.733; 213.74; and
 1270  213.757; and 213.758 apply to the collection of unemployment
 1271  contributions and reimbursements by the Department of Revenue
 1272  unless prohibited by federal law.
 1273         Section 20. Subsections (1) through (3) of section 443.141,
 1274  Florida Statutes, is amended to read:
 1275         443.141 Collection of contributions and reimbursements.—
 1276         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
 1277  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
 1278         (a) Interest.—Contributions or reimbursements unpaid on the
 1279  date due shall bear interest at the rate of 1 percent per month
 1280  from and after that date until payment plus accrued interest is
 1281  received by the tax collection service provider, unless the
 1282  service provider finds that the employing unit has or had good
 1283  reason for failure to pay the contributions or reimbursements
 1284  when due. Interest collected under this subsection must be paid
 1285  into the Special Employment Security Administration Trust Fund.
 1286         (b) Penalty for delinquent, erroneous, incomplete, or
 1287  insufficient reports.—
 1288         1. An employing unit that fails to file any report required
 1289  by the Agency for Workforce Innovation or its tax collection
 1290  service provider, in accordance with rules for administering
 1291  this chapter, shall pay to the tax collection service provider
 1292  for each delinquent report the sum of $25 for each 30 days or
 1293  fraction thereof that the employing unit is delinquent, unless
 1294  the agency or its service provider, whichever required the
 1295  report, finds that the employing unit has or had good reason for
 1296  failure to file the report. The agency or its service provider
 1297  may assess penalties only through the date of the issuance of
 1298  the final assessment notice. However, additional penalties
 1299  accrue if the delinquent report is subsequently filed.
 1300         2.a.An employing unit that files an erroneous, incomplete,
 1301  or insufficient report with the Agency for Workforce Innovation
 1302  or its tax collection service provider, shall pay a penalty. The
 1303  amount of the penalty is $50 or 10 percent of any tax due,
 1304  whichever is greater, but no more than $300 per report. The
 1305  penalty shall be added to any tax, penalty, or interest
 1306  otherwise due.
 1307         b.The agency or its tax collection service provider shall
 1308  waive the penalty if the employing unit files an accurate,
 1309  complete, and sufficient report within 30 days after a penalty
 1310  notice is issued to the employing unit. The penalty may not be
 1311  waived pursuant to this subparagraph more than one time during a
 1312  12-month period.
 1313         c.As used in this subsection, the term “erroneous,
 1314  incomplete, or insufficient report” means a report so lacking in
 1315  information, completeness, or arrangement that the report cannot
 1316  be readily understood, verified, or reviewed. Such reports
 1317  include, but are not limited to, reports having missing wage or
 1318  employee information, missing or incorrect social security
 1319  numbers, or illegible entries; reports submitted in a format
 1320  that is not approved by the agency or its tax collection service
 1321  provider; and reports showing gross wages that do not equal the
 1322  total of the wages of each employee. However, the term does not
 1323  include a report that merely contains inaccurate data that was
 1324  supplied to the employer by the employee, if the employer was
 1325  unaware of the inaccuracy.
 1326         3.2.Sums collected as Penalties imposed pursuant to this
 1327  paragraph shall under subparagraph 1. must be deposited in the
 1328  Special Employment Security Administration Trust Fund.
 1329         4.3. The penalty and interest for a delinquent, erroneous,
 1330  incomplete, or insufficient report may be waived if when the
 1331  penalty or interest is inequitable. The provisions of s.
 1332  213.24(1) apply to any penalty or interest that is imposed under
 1333  this section.
 1334         5.The Agency for Workforce Innovation and the state agency
 1335  providing unemployment tax collection services may adopt rules
 1336  to administer this subsection.
 1337         (c) Application of partial payments.If When a delinquency
 1338  exists in the employment record of an employer not in
 1339  bankruptcy, a partial payment less than the total delinquency
 1340  amount shall be applied to the employment record as the payor
 1341  directs. In the absence of specific direction, the partial
 1342  payment shall be applied to the payor’s employment record as
 1343  prescribed in the rules of the Agency for Workforce Innovation
 1344  or the state agency providing tax collection services.
 1345         (2) REPORTS, CONTRIBUTIONS, APPEALS.—
 1346         (a) Failure to make reports and pay contributions.—If an
 1347  employing unit determined by the tax collection service provider
 1348  to be an employer subject to this chapter fails to make and file
 1349  any report as and when required by this chapter or by any rule
 1350  of the Agency for Workforce Innovation or the state agency
 1351  providing tax collection services, for the purpose of
 1352  determining the amount of contributions due by the employer
 1353  under this chapter, or if any filed report is found by the
 1354  service provider to be incorrect or insufficient, and the
 1355  employer, after being notified in writing by the service
 1356  provider to file the report, or a corrected or sufficient
 1357  report, as applicable, fails to file the report within 15 days
 1358  after the date of the mailing of the notice, the tax collection
 1359  service provider may:
 1360         1. Determine the amount of contributions due from the
 1361  employer based on the information readily available to it, which
 1362  determination is deemed to be prima facie correct;
 1363         2. Assess the employer the amount of contributions
 1364  determined to be due; and
 1365         3. Immediately notify the employer by mail of the
 1366  determination and assessment including penalties as provided in
 1367  this chapter, if any, added and assessed, and demand payment
 1368  together with interest on the amount of contributions from the
 1369  date that amount was due and payable.
 1370         (b) Hearings.—The determination and assessment are final 15
 1371  days after the date the assessment is mailed unless the employer
 1372  files with the tax collection service provider within the 15
 1373  days a written protest and petition for hearing specifying the
 1374  objections thereto. The tax collection service provider shall
 1375  promptly review each petition and may reconsider its
 1376  determination and assessment in order to resolve the
 1377  petitioner’s objections. The tax collection service provider
 1378  shall forward each petition remaining unresolved to the Agency
 1379  for Workforce Innovation for a hearing on the objections. Upon
 1380  receipt of a petition, the Agency for Workforce Innovation shall
 1381  schedule a hearing and notify the petitioner of the time and
 1382  place of the hearing. The Agency for Workforce Innovation may
 1383  appoint special deputies to conduct hearings and to submit their
 1384  findings together with a transcript of the proceedings before
 1385  them and their recommendations to the agency for its final
 1386  order. Special deputies are subject to the prohibition against
 1387  ex parte communications in s. 120.66. At any hearing conducted
 1388  by the Agency for Workforce Innovation or its special deputy,
 1389  evidence may be offered to support the determination and
 1390  assessment or to prove it is incorrect. In order to prevail,
 1391  however, the petitioner must either prove that the determination
 1392  and assessment are incorrect or file full and complete corrected
 1393  reports. Evidence may also be submitted at the hearing to rebut
 1394  the determination by the tax collection service provider that
 1395  the petitioner is an employer under this chapter. Upon evidence
 1396  taken before it or upon the transcript submitted to it with the
 1397  findings and recommendation of its special deputy, the Agency
 1398  for Workforce Innovation shall either set aside the tax
 1399  collection service provider’s determination that the petitioner
 1400  is an employer under this chapter or reaffirm the determination.
 1401  The amounts assessed under the final order, together with
 1402  interest and penalties, must be paid within 15 days after notice
 1403  of the final order is mailed to the employer, unless judicial
 1404  review is instituted in a case of status determination. Amounts
 1405  due when the status of the employer is in dispute are payable
 1406  within 15 days after the entry of an order by the court
 1407  affirming the determination. However, any determination that an
 1408  employing unit is not an employer under this chapter does not
 1409  affect the benefit rights of any individual as determined by an
 1410  appeals referee or the commission unless:
 1411         1. The individual is made a party to the proceedings before
 1412  the special deputy; or
 1413         2. The decision of the appeals referee or the commission
 1414  has not become final or the employing unit and the Agency for
 1415  Workforce Innovation were not made parties to the proceedings
 1416  before the appeals referee or the commission.
 1417         (c) Appeals.—The Agency for Workforce Innovation and the
 1418  state agency providing unemployment tax collection services
 1419  shall adopt rules prescribing the procedures for an employing
 1420  unit determined to be an employer to file an appeal and be
 1421  afforded an opportunity for a hearing on the determination.
 1422  Pending a hearing, the employing unit must file reports and pay
 1423  contributions in accordance with s. 443.131.
 1424         (3) COLLECTION PROCEEDINGS.—
 1425         (a) Lien for payment of contributions or reimbursements.—
 1426         1. There is created A lien exists in favor of the tax
 1427  collection service provider upon all the property, both real and
 1428  personal, of any employer liable for payment of any contribution
 1429  or reimbursement levied and imposed under this chapter for the
 1430  amount of the contributions or reimbursements due, together with
 1431  any interest, costs, and penalties. If any contribution or
 1432  reimbursement imposed under this chapter or any portion of that
 1433  contribution, reimbursement, interest, or penalty is not paid
 1434  within 60 days after becoming delinquent, the tax collection
 1435  service provider may file subsequently issue a notice of lien
 1436  that may be filed in the office of the clerk of the circuit
 1437  court of any county in which the delinquent employer owns
 1438  property or conducts or has conducted business. The notice of
 1439  lien must include the periods for which the contributions,
 1440  reimbursements, interest, or penalties are demanded and the
 1441  amounts due. A copy of the notice of lien must be mailed to the
 1442  employer at the employer’s her or his last known address. The
 1443  notice of lien may not be filed issued and recorded until 15
 1444  days after the date the assessment becomes final under
 1445  subsection (2). Upon filing presentation of the notice of lien,
 1446  the clerk of the circuit court shall record the notice of lien
 1447  it in a book maintained for that purpose, and the amount of the
 1448  notice of lien, together with the cost of recording and interest
 1449  accruing upon the amount of the contribution or reimbursement,
 1450  becomes a lien upon the title to and interest, whether legal or
 1451  equitable, in any real property, chattels real, or personal
 1452  property of the employer against whom the notice of lien is
 1453  issued, in the same manner as a judgment of the circuit court
 1454  docketed in the office of the circuit court clerk, with
 1455  execution issued to the sheriff for levy. This lien is prior,
 1456  preferred, and superior to all mortgages or other liens filed,
 1457  recorded, or acquired after the notice of lien is filed. Upon
 1458  the payment of the amounts due, or upon determination by the tax
 1459  collection service provider that the notice of lien was
 1460  erroneously issued, the lien is satisfied when the service
 1461  provider acknowledges in writing that the lien is fully
 1462  satisfied. A lien’s satisfaction does not need to be
 1463  acknowledged before any notary or other public officer, and the
 1464  signature of the director of the tax collection service provider
 1465  or his or her designee is conclusive evidence of the
 1466  satisfaction of the lien, which satisfaction shall be recorded
 1467  by the clerk of the circuit court who receives the fees for
 1468  those services.
 1469         2. The tax collection service provider may subsequently
 1470  issue a warrant directed to any sheriff in this state,
 1471  commanding him or her to levy upon and sell any real or personal
 1472  property of the employer liable for any amount under this
 1473  chapter within his or her jurisdiction, for payment, with the
 1474  added penalties and interest and the costs of executing the
 1475  warrant, together with the costs of the clerk of the circuit
 1476  court in recording and docketing the notice of lien, and to
 1477  return the warrant to the service provider with payment. The
 1478  warrant may only be issued and enforced for all amounts due to
 1479  the tax collection service provider on the date the warrant is
 1480  issued, together with interest accruing on the contribution or
 1481  reimbursement due from the employer to the date of payment at
 1482  the rate provided in this section. In the event of sale of any
 1483  assets of the employer, however, priorities under the warrant
 1484  shall be determined in accordance with the priority established
 1485  by any notices of lien filed by the tax collection service
 1486  provider and recorded by the clerk of the circuit court. The
 1487  sheriff shall execute the warrant in the same manner prescribed
 1488  by law for executions issued by the clerk of the circuit court
 1489  for judgments of the circuit court. The sheriff is entitled to
 1490  the same fees for executing the warrant as for a writ of
 1491  execution out of the circuit court, and these fees must be
 1492  collected in the same manner.
 1493         3. The lien expires 10 years after the filing of a notice
 1494  of lien with the clerk of court. An action to collect amounts
 1495  due under this chapter may not be commenced after the expiration
 1496  of the lien securing the payment of the amounts owed.
 1497         (b) Injunctive procedures to contest warrants after
 1498  issuance.—An injunction or restraining order to stay the
 1499  execution of a warrant may not be issued until a motion is
 1500  filed; reasonable notice of a hearing on the motion for the
 1501  injunction is served on the tax collection service provider; and
 1502  the party seeking the injunction either pays into the custody of
 1503  the court the full amount of contributions, reimbursements,
 1504  interests, costs, and penalties claimed in the warrant or enters
 1505  into and files with the court a bond with two or more good and
 1506  sufficient sureties approved by the court in a sum at least
 1507  twice the amount of the contributions, reimbursements,
 1508  interests, costs, and penalties, payable to the tax collection
 1509  service provider. The bond must also be conditioned to pay the
 1510  amount of the warrant, interest, and any damages resulting from
 1511  the wrongful issuing of the injunction, if the injunction is
 1512  dissolved, or the motion for the injunction is dismissed. Only
 1513  one surety is required when the bond is executed by a lawfully
 1514  authorized surety company.
 1515         (c) Attachment and garnishment.—Upon the filing of notice
 1516  of lien as provided in subparagraph (a)1., the tax collection
 1517  service provider is entitled to remedy by attachment or
 1518  garnishment as provided in chapters 76 and 77, as for a debt
 1519  due. Upon application by the tax collection service provider,
 1520  these writs shall be issued by the clerk of the circuit court as
 1521  upon a judgment of the circuit court duly docketed and recorded.
 1522  These writs shall be returnable to the circuit court. A bond may
 1523  not be required of the tax collection service provider as a
 1524  condition required for the issuance of these writs of attachment
 1525  or garnishment. Issues raised under proceedings by attachment or
 1526  garnishment shall be tried by the circuit court in the same
 1527  manner as a judgment under chapters 76 and 77. Further, the
 1528  notice of lien filed by the tax collection service provider is
 1529  valid for purposes of all remedies under this chapter until
 1530  satisfied under this chapter, and revival by scire facias or
 1531  other proceedings are not necessary before pursuing any remedy
 1532  authorized by law. Proceedings authorized upon a judgment of the
 1533  circuit court do not make the lien a judgment of the circuit
 1534  court upon a debt for any purpose other than as are specifically
 1535  provided by law as procedural remedies.
 1536         (d) Third-party claims.—Upon any levy made by the sheriff
 1537  under a writ of attachment or garnishment as provided in
 1538  paragraph (c), the circuit court shall try third-party claims to
 1539  property involved as upon a judgment thereof and all proceedings
 1540  authorized on third-party claims in ss. 56.16, 56.20, 76.21, and
 1541  77.16 shall apply.
 1542         (e) Proceedings supplementary to execution.—At any time
 1543  after a warrant provided for in subparagraph (a)2. is returned
 1544  unsatisfied by any sheriff of this state, the tax collection
 1545  service provider may file an affidavit in the circuit court
 1546  affirming the warrant was returned unsatisfied and remains valid
 1547  and outstanding. The affidavit must also state the residence of
 1548  the party or parties against whom the warrant is issued. The tax
 1549  collection service provider is subsequently entitled to have
 1550  other and further proceedings in the circuit court as upon a
 1551  judgment thereof as provided in s. 56.29.
 1552         (f) Reproductions.—In any proceedings in any court under
 1553  this chapter, reproductions of the original records of the
 1554  Agency for Workforce Innovation, its tax collection service
 1555  provider, the former Department of Labor and Employment
 1556  Security, or the commission, including, but not limited to,
 1557  photocopies or microfilm, are primary evidence in lieu of the
 1558  original records or of the documents that were transcribed into
 1559  those records.
 1560         (g) Jeopardy assessment and warrant.—If the tax collection
 1561  service provider reasonably believes that the collection of
 1562  contributions or reimbursements from an employer will be
 1563  jeopardized by delay, the service provider may assess the
 1564  contributions or reimbursements immediately, together with
 1565  interest or penalties when due, regardless of whether the
 1566  contributions or reimbursements accrued are due, and may
 1567  immediately issue a notice of lien and jeopardy warrant upon
 1568  which proceedings may be conducted as provided in this section
 1569  for notice of lien and warrant of the service provider. Within
 1570  15 days after mailing the notice of lien by registered mail, the
 1571  employer may protest the issuance of the lien in the same manner
 1572  provided in paragraph (2)(a). The protest does not operate as a
 1573  supersedeas or stay of enforcement unless the employer files
 1574  with the sheriff seeking to enforce the warrant a good and
 1575  sufficient surety bond in twice the amount demanded by the
 1576  notice of lien or warrant. The bond must be conditioned upon
 1577  payment of the amount subsequently found to be due from the
 1578  employer to the tax collection service provider in the final
 1579  order of the Agency for Workforce Innovation upon protest of
 1580  assessment. The jeopardy warrant and notice of lien are
 1581  satisfied in the manner provided in this section upon payment of
 1582  the amount finally determined to be due from the employer. If
 1583  enforcement of the jeopardy warrant is not superseded as
 1584  provided in this section, the employer is entitled to a refund
 1585  from the fund of all amounts paid as contributions or
 1586  reimbursements in excess of the amount finally determined to be
 1587  due by the employer upon application being made as provided in
 1588  this chapter.
 1589         Section 21. Effective July 1, 2010, subsection (2) of
 1590  section 443.163, Florida Statutes, is amended to read:
 1591         443.163 Electronic reporting and remitting of contributions
 1592  and reimbursements.—
 1593         (2)(a) An employer who is required by law to file an
 1594  Employers Quarterly Report (UCT-6) by approved electronic means,
 1595  but who files the report by a means other than approved
 1596  electronic means, is liable for a penalty of $50 $10 for that
 1597  report and $1 for each employee. This penalty, which is in
 1598  addition to any other applicable penalty provided by this
 1599  chapter. However, unless the penalty does not apply if employer
 1600  first obtains a waiver of this requirement from the tax
 1601  collection service provider waives the electronic filing
 1602  requirement in advance. An employer who fails to remit
 1603  contributions or reimbursements by approved electronic means as
 1604  required by law is liable for a penalty of $50 $10 for each
 1605  remittance submitted by a means other than approved electronic
 1606  means. This penalty, which is in addition to any other
 1607  applicable penalty provided by this chapter.
 1608         (b) A person who prepared and reported for 100 or more
 1609  employers in any quarter during the preceding state fiscal year,
 1610  but who fails to file an Employers Quarterly Report (UCT-6) for
 1611  each calendar quarter in the current calendar year by approved
 1612  electronic means as required by law, is liable for a penalty of
 1613  $50 $10 for that report and $1 for each employee. This penalty,
 1614  which is in addition to any other applicable penalty provided by
 1615  this chapter. However, unless the penalty does not apply if
 1616  person first obtains a waiver of this requirement from the tax
 1617  collection service provider waives the electronic filing
 1618  requirement in advance.
 1619         Section 22. Subsection (3) of section 443.163, Florida
 1620  Statutes, is amended to read:
 1621         443.163 Electronic reporting and remitting of contributions
 1622  and reimbursements.—
 1623         (3) The tax collection service provider may waive the
 1624  requirement to file an Employers Quarterly Report (UCT-6) by
 1625  electronic means for employers that are unable to comply despite
 1626  good faith efforts or due to circumstances beyond the employer’s
 1627  reasonable control.
 1628         (a) As prescribed by the Agency for Workforce Innovation or
 1629  its tax collection service provider, grounds for approving the
 1630  waiver include, but are not limited to, circumstances in which
 1631  the employer does not:
 1632         1. Currently file information or data electronically with
 1633  any business or government agency; or
 1634         2. Have a compatible computer that meets or exceeds the
 1635  standards prescribed by the Agency for Workforce Innovation or
 1636  its tax collection service provider.
 1637         (b) The tax collection service provider shall accept other
 1638  reasons for requesting a waiver from the requirement to submit
 1639  the Employers Quarterly Report (UCT-6) by electronic means,
 1640  including, but not limited to:
 1641         1. That the employer needs additional time to program his
 1642  or her computer;
 1643         2. That complying with this requirement causes the employer
 1644  financial hardship; or
 1645         3. That complying with this requirement conflicts with the
 1646  employer’s business procedures.
 1647         (c) The Agency for Workforce Innovation or the state agency
 1648  providing unemployment tax collection services may establish by
 1649  rule the length of time a waiver is valid and may determine
 1650  whether subsequent waivers will be authorized, based on this
 1651  subsection; however, the tax collection service provider may
 1652  only grant a waiver from electronic reporting if the employer
 1653  timely files the Employers Quarterly Report (UCT-6) by telefile,
 1654  unless the employer wage detail exceeds the service provider’s
 1655  telefile system capabilities.
 1656         Section 23. Effective July 1, 2010, section 213.692,
 1657  Florida Statutes, is created to read:
 1658         213.692Integrated enforcement authority.—
 1659         (1) If the department files a warrant, notice of lien, or
 1660  judgment lien certificate against the property of a taxpayer,
 1661  the department may also revoke all certificates of registration,
 1662  permits, or licenses issued by the department to that taxpayer.
 1663         (a)Before the department may revoke the certificates of
 1664  registration, permits, or licenses, the department must schedule
 1665  an informal conference that the taxpayer is required to attend.
 1666  At the conference, the taxpayer may present evidence regarding
 1667  the department’s intended action or enter into a compliance
 1668  agreement. The department must provide written notice to the
 1669  taxpayer of the department’s intended action and the time, date,
 1670  and place of the conference. The department shall issue an
 1671  administrative complaint to revoke the certificates of
 1672  registration, permits, or licenses if the taxpayer does not
 1673  attend the conference, enter into a compliance agreement, or
 1674  comply with the compliance agreement.
 1675         (b)The department may not issue a certificate of
 1676  registration, permit, or license to a taxpayer whose certificate
 1677  of registration, permit, or license has been revoked unless:
 1678         1.The outstanding liabilities of the taxpayer have been
 1679  satisfied; or
 1680         2.The department enters into a written agreement with the
 1681  taxpayer regarding any outstanding liabilities and, as part of
 1682  such agreement, agrees to issue a certificate of registration,
 1683  permit, or license.
 1684         (c)The department shall require a cash deposit, bond, or
 1685  other security as a condition of issuing a new certificate of
 1686  registration pursuant to the requirements of s. 212.14(4).
 1687         (2)If the department files a warrant or a judgment lien
 1688  certificate in connection with a jeopardy assessment, the
 1689  department must comply with the procedures in s. 213.732 before
 1690  or in conjunction with those provided in this section.
 1691         (3)The department may adopt rules to administer this
 1692  section.
 1693         Section 24. Effective July 1, 2010, the Department of
 1694  Revenue is authorized to adopt emergency rules to administer s.
 1695  213.692, Florida Statutes. The emergency rules shall remain in
 1696  effect for 6 months after adoption and may be renewed during the
 1697  pendency of procedures to adopt rules addressing the subject of
 1698  the emergency rules.
 1699         Section 25. Section 195.095, Florida Statutes, is repealed.
 1700         Section 26. Section 213.054, Florida Statutes, is repealed.
 1701         Section 27. Except as otherwise expressly provided in this
 1702  act, this act shall take effect upon becoming a law.

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