November 18, 2019
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Senate Bill 2218

Senate Bill sb2218e1

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    CS for SB 2218                                 First Engrossed



  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         198.29, F.S.; allowing refunds of taxes paid if

  4         taxes paid to another state will be credited

  5         against the Florida liability; amending s.

  6         198.32, F.S.; allowing the personal

  7         representative of an estate that is not subject

  8         to tax under ch. 198, F.S., to execute an

  9         affidavit attesting that the estate is not

10         taxable; amending s. 199.135, F.S.; providing

11         for taxation of sales of timeshare interests in

12         timeshare plans; amending s. 201.02, F.S.;

13         providing special provisions for the tax on

14         deeds and other instruments relating to real

15         property or interests in real property as

16         applied to the sales of timeshare interests in

17         timeshare plans; amending s. 201.08, F.S.;

18         providing special provisions for the tax on

19         notes as applied to the sales of timeshare

20         interests in timeshare plans; amending s.

21         202.11, F.S.; expanding the definition of the

22         term "service address"; amending s. 212.055,

23         F.S., relating to the local government

24         infrastructure surtax; deleting a limitation on

25         issuing bonds; amending s. 212.06, F.S.;

26         clarifying that sales tax is not due on any

27         vessel imported into this state for the sole

28         purpose of being offered for retail sale by a

29         registered Florida yacht broker-dealer under

30         certain conditions; amending s. 212.12, F.S.;

31         authorizing a dealer to elect to forego the


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    CS for SB 2218                                 First Engrossed



 1         collection allowance and direct that the

 2         collection allowance be deposited to the Local

 3         Government Half-cent Sales Tax Clearing Trust

 4         Fund; providing exceptions; providing for rules

 5         by the Department of Revenue; providing an

 6         appropriation; providing for costs recovery;

 7         amending s. 212.12, F.S.; providing that a

 8         person who willfully attempts in any manner to

 9         evade or defeat a tax or fee imposed under ch.

10         212, F.S., commits a felony of the third

11         degree; providing an additional penalty;

12         amending s. 213.21, F.S.; providing that taxes

13         imposed under ss. 124.0104 and 125.0108, F.S.,

14         qualify for the automatic penalty compromise or

15         settlement provided for in that section;

16         providing an exception; providing for

17         retroactivity; creating s. 213.758, F.S.;

18         providing the Department of Revenue direction

19         for the retention and destruction of unclaimed

20         evidence; providing for rulemaking; amending s.

21         365.171, F.S.; continuing the authorization for

22         certain counties to expend moneys derived from

23         the "911" fee for nonemergency

24         telecommunications; deleting the limitation

25         imposed under a pilot project; providing duties

26         and responsibilities of the Agency for

27         Workforce Innovation relating to providing

28         funding to qualified job training

29         organizations; providing a definition;

30         providing for agency certification of an

31         organization as a qualified job training


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    CS for SB 2218                                 First Engrossed



 1         organization; providing for distribution of

 2         certain funds to a certified organization;

 3         specifying uses of distributed funds;

 4         specifying the period during which the actual

 5         cost of operating a substitute communications

 6         system shall be exempt from specified taxes;

 7         amending s. 199.023, F.S., extending the

 8         documentary stamp tax exemption for

 9         international banking transactions to

10         out-of-state banks; amending s. 212.0305, F.S.;

11         expanding the uses of the convention

12         development taxes to include golf courses;

13         providing for severability; providing effective

14         dates.

15  

16  Be It Enacted by the Legislature of the State of Florida:

17  

18         Section 1.  Subsection (2) of section 198.29, Florida

19  Statutes, is amended to read:

20         198.29  Refunds of excess tax paid.--

21         (2)  Notwithstanding the foregoing provisions, no

22  refund of estate tax shall be made nor shall any personal

23  representative be entitled to bring any action for refund of

24  estate tax after the expiration of 4 years from the date of

25  payment of the tax to be refunded, unless there shall have

26  been filed with the department written notice of any

27  administrative or judicial determination of the federal estate

28  tax liability of the estate, whichever shall last occur, and

29  such notice shall have been so filed not later than 60 days

30  after the determination shall have become final. If a personal

31  representative will be required to pay to another state or


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    CS for SB 2218                                 First Engrossed



 1  states tax that will be credited against the Florida liability

 2  pursuant to s. 198.02, the personal representative shall

 3  notify the department in writing of such a requirement within

 4  4 years after the payment of Florida estate tax or within 60

 5  days following the date the administrative or judicial

 6  determination of the federal estate tax liability of the

 7  estate becomes final, whichever occurs later. The personal

 8  representative shall file the final determination and proof of

 9  payment from the other state or states within 60 days after

10  receipt of the last of such final determinations from the

11  other state or states in order to claim a refund.

12         Section 2.  Subsection (2) of section 198.32, Florida

13  Statutes, is amended to read:

14         198.32  Prima facie liability for tax.--

15         (2)  Whenever an estate is not subject to tax under

16  this chapter and is not required to file a return, the

17  personal representative may execute an affidavit attesting

18  that the estate is not taxable. The form of the affidavit

19  shall be prescribed by the department, and shall include, but

20  not be limited to, statements regarding the decedent's

21  domicile and whether a federal estate tax return will be

22  filed, and acknowledgment of the personal representative's

23  personal liability under s. 198.23. This affidavit shall be

24  subject to record and admissible in evidence to show

25  nonliability for tax. This subsection applies to all estates,

26  regardless of the date of death of the decedent.

27         Section 3.  Subsection (5) is added to section 199.135,

28  Florida Statutes, to read:

29         199.135  Due date and payment of nonrecurring tax.--The

30  nonrecurring tax imposed on notes, bonds, and other

31  obligations for payment of money secured by a mortgage, deed


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    CS for SB 2218                                 First Engrossed



 1  of trust, or other lien evidenced by a written instrument

 2  presented for recordation shall be due and payable when the

 3  instrument is presented for recordation.  If there is no

 4  written instrument or if it is not so presented within 30 days

 5  following creation of the obligation, then the tax shall be

 6  due and payable within 30 days following creation of the

 7  obligation.

 8         (5)(a)  In recognition of the special escrow

 9  requirements that apply to sales of timeshare interests in

10  timeshare plans pursuant to s. 721.08, taxes on notes or other

11  obligations secured by a mortgage or other lien upon real

12  property situated in this state executed in conjunction with

13  the sale by a developer of a timeshare interest in a timeshare

14  plan are due on the earlier of the date on which:

15         1.  The mortgage or other lien is recorded; or

16         2.  All of the conditions precedent to the release of

17  the purchaser's escrowed funds or other property pursuant to

18  s. 721.08(2)(c) have been complied with, regardless of whether

19  the developer has posted an alternative assurance. Taxes due

20  under this subparagraph shall be paid on or before the 20th

21  day of the month following the month in which they become due.

22         (b)1.  If tax has been paid to the department by the

23  taxpayer under subparagraph (a)2., and the mortgage or other

24  lien with respect to which the tax is remitted is subsequently

25  recorded, a notation reflecting the prior payment of the tax

26  must be made upon the mortgage or other lien.

27         2.  Notwithstanding paragraph (a), if moneys are

28  designated on a closing statement as taxes collected from the

29  purchaser, but the mortgage or other lien with respect to

30  which the tax was collected has not been recorded, the tax

31  moneys shall be paid to the department on or before the 20th


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    CS for SB 2218                                 First Engrossed



 1  day of the month following the month in which the funds are

 2  available for release from escrow, unless the moneys are

 3  refunded to the purchaser before that date.

 4         3.  The department may adopt rules to implement the

 5  method for reporting taxes due under this subsection.

 6         Section 4.  Subsection (10) is added to section 201.02,

 7  Florida Statutes, to read:

 8         201.02  Tax on deeds and other instruments relating to

 9  real property or interests in real property.--

10         (10)(a)  In recognition of the special escrow

11  requirements that apply to sales of timeshare interests in

12  timeshare plans pursuant to s. 721.08, taxes on deeds or other

13  instruments conveying interest in Florida real property which

14  are executed in conjunction with the sale by a developer of a

15  timeshare interest in a timeshare plan shall be due on the

16  earlier of the date on which:

17         1.  The deed or other instrument conveying interest in

18  Florida real property is recorded; or

19         2.  All of the conditions precedent to the release of

20  the purchaser's escrowed funds or other property pursuant to

21  the requirements of s. 721.08(2)(c) have been complied with,

22  regardless of whether the developer has posted an alternative

23  assurance. Taxes due under this subparagraph shall be paid on

24  or before the 20th day of the month following the month in

25  which they become due.

26         (b)1.  If tax has been paid to the department pursuant

27  to subparagraph (a)2., and the deed or other instrument

28  conveying interest in Florida real property with respect to

29  which the tax was remitted is subsequently recorded, a

30  notation reflecting the prior payment of the tax must be made

31  


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    CS for SB 2218                                 First Engrossed



 1  upon the deed or other instrument conveying interest in

 2  Florida real property moneys.

 3         2.  Notwithstanding paragraph (a), if moneys are

 4  designated on a closing statement as taxes collected from the

 5  purchaser, but a default or cancellation occurs and no deed or

 6  other instrument conveying interest in Florida real property

 7  has been recorded or delivered to the purchaser, the tax

 8  moneys shall be paid to the department on or before the 20th

 9  day of the month following the month in which such funds are

10  available for release from escrow pursuant to s. 721.08(2)(a)

11  or s. 721.08(2)(b), unless such moneys are refunded to the

12  purchaser before that date.

13         3.  The department may adopt rules to implement the

14  method for reporting taxes due pursuant to this subsection.

15         Section 5.  Subsection (8) is added to section 201.08,

16  Florida Statutes, to read:

17         201.08  Tax on promissory or nonnegotiable notes,

18  written obligations to pay money, or assignments of wages or

19  other compensation; exception.--

20         (8)(a)  In recognition of the special escrow

21  requirements that apply to sales of timeshare interests in

22  timeshare plans pursuant to s. 721.08, taxes on notes or other

23  written obligations and mortgages or other evidences of

24  indebtedness executed in conjunction with the sale by a

25  developer of a timeshare interest in a timeshare plan shall be

26  due on the earlier of the date on which:

27         1.  The mortgage or other evidence of indebtedness is

28  recorded or filed in Florida; or

29         2.  All of the conditions precedent to the release of

30  the purchaser's escrowed funds or other property pursuant to

31  the requirements of s. 721.08(2)(c) have been complied with,


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    CS for SB 2218                                 First Engrossed



 1  regardless of whether the developer has posted an alternative

 2  assurance. Taxes due pursuant to this subparagraph shall be

 3  paid on or before the 20th day of the month following the

 4  month in which they become due.

 5         (b)1.  If tax has been paid to the department pursuant

 6  to subparagraph (a)2., and the mortgage or other evidence of

 7  indebtedness with respect to which the tax was remitted is

 8  subsequently recorded or filed in Florida, a notation

 9  reflecting the prior payment of the tax must be made upon the

10  mortgage.

11         2.  Notwithstanding paragraph (a), if moneys are

12  designated on a closing statement as taxes collected from the

13  purchaser, but the mortgage or other evidence of indebtedness

14  with respect to which the tax is collected has not been

15  recorded, the tax moneys shall be paid to the department on or

16  before the 20th day of the month following the month in which

17  the funds are available for release from escrow, unless the

18  moneys are refunded to the purchaser before that date.

19         3.  The department may adopt rules to implement the

20  method for reporting taxes due pursuant to this subsection.

21         Section 6.  Effective July 1, 2004, paragraph (a) of

22  subsection (15) of section 202.11, Florida Statutes, is

23  amended to read:

24         202.11  Definitions.--As used in this chapter:

25         (15)  "Service address" means:

26         (a)  Except as otherwise provided in this section:,

27         1.  The location of the communications equipment from

28  which communications services originate or at which

29  communications services are received by the customer.

30         2.  In the case of a communications service paid

31  through a credit or payment mechanism that does not relate to


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    CS for SB 2218                                 First Engrossed



 1  a service address, such as a bank, travel, debit, or credit

 2  card, and in the case of third-number and calling-card calls,

 3  the service address is the address of the central office, as

 4  determined by the area code and the first three digits of the

 5  seven-digit originating telephone number.

 6         3.  If the location of the equipment applicant

 7  described in subparagraph 1. is not known and if subparagraph

 8  2. does not apply, the service address is the location of the

 9  customer's primary use of the communications service. For

10  purposes of this subparagraph, the location of the customer's

11  primary use of a communications service is the residential

12  street address or the business street address of the customer.

13         Section 7.  Paragraph (e) of subsection (2) of section

14  212.055, Florida Statutes, as amended by section 91 of chapter

15  2003-402, Laws of Florida, is amended to read:

16         212.055  Discretionary sales surtaxes; legislative

17  intent; authorization and use of proceeds.--It is the

18  legislative intent that any authorization for imposition of a

19  discretionary sales surtax shall be published in the Florida

20  Statutes as a subsection of this section, irrespective of the

21  duration of the levy. Each enactment shall specify the types

22  of counties authorized to levy; the rate or rates which may be

23  imposed; the maximum length of time the surtax may be imposed,

24  if any; the procedure which must be followed to secure voter

25  approval, if required; the purpose for which the proceeds may

26  be expended; and such other requirements as the Legislature

27  may provide. Taxable transactions and administrative

28  procedures shall be as provided in s. 212.054.

29         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

30         (e)  School districts, counties, and municipalities

31  receiving proceeds under the provisions of this subsection may


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    CS for SB 2218                                 First Engrossed



 1  pledge such proceeds for the purpose of servicing new bond

 2  indebtedness incurred pursuant to law. Local governments may

 3  use the services of the Division of Bond Finance of the State

 4  Board of Administration pursuant to the State Bond Act to

 5  issue any bonds through the provisions of this subsection. In

 6  no case may a jurisdiction issue bonds pursuant to this

 7  subsection more frequently than once per year. Counties and

 8  municipalities may join together for the issuance of bonds

 9  authorized by this subsection.

10         Section 8.  Paragraph (e) of subsection (1) and

11  subsection (12) of section 212.06, Florida Statutes, are

12  amended to read:

13         212.06  Sales, storage, use tax; collectible from

14  dealers; "dealer" defined; dealers to collect from purchasers;

15  legislative intent as to scope of tax.--

16         (1)

17         (e)1.  Notwithstanding any other provision of this

18  chapter, tax shall not be imposed on any vessel registered

19  under pursuant to s. 328.52 by a vessel dealer or vessel

20  manufacturer with respect to a vessel used solely for

21  demonstration, sales promotional, or testing purposes. The

22  term "promotional purposes" shall include, but not be limited

23  to, participation in fishing tournaments.  For the purposes of

24  this paragraph, "promotional purposes" means the entry of the

25  vessel in a marine-related event where prospective purchasers

26  would be in attendance, where the vessel is entered in the

27  name of the dealer or manufacturer, and where the vessel is

28  clearly marked as for sale, on which vessel the name of the

29  dealer or manufacturer is clearly displayed, and which vessel

30  has never been transferred into the dealer's or manufacturer's

31  


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    CS for SB 2218                                 First Engrossed



 1  accounting books from an inventory item to a capital asset for

 2  depreciation purposes.

 3         2.  The provisions of this paragraph do not apply to

 4  any vessel when used for transporting persons or goods for

 5  compensation; when offered, let, or rented to another for

 6  consideration; when offered for rent or hire as a means of

 7  transportation for compensation; or when offered or used to

 8  provide transportation for persons solicited through personal

 9  contact or through advertisement on a "share expense" basis.

10         3.  Notwithstanding any other provision of this

11  chapter, tax may not be imposed on any vessel imported into

12  this state for the sole purpose of being offered for sale at

13  retail by a yacht broker or yacht dealer registered in this

14  state if the vessel remains under the care, custody, and

15  control of the registered broker or dealer and the owner of

16  the vessel does not make personal use of the vessel during

17  that time. The provisions of this chapter govern the

18  taxability of any sale or use of the vessel subsequent to its

19  importation under this provision.

20         (12)  In lieu of any other facts which may indicate

21  commingling, any boat which remains in this state for more

22  than an aggregate of 183 days in any 1-year period, except as

23  provided in subparagraph (1)(e)3., subsection (8), or s.

24  212.08(7)(t), shall be presumed to be commingled with the

25  general mass of property of this state.

26         Section 9.  Effective January 1, 2005, subsection (1)

27  of section 212.12, Florida Statutes, is amended to read:

28         212.12  Dealer's credit for collecting tax; penalties

29  for noncompliance; powers of Department of Revenue in dealing

30  with delinquents; brackets applicable to taxable transactions;

31  records required.--


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    CS for SB 2218                                 First Engrossed



 1         (1)  Notwithstanding any other provision of law and for

 2  the purpose of compensating persons granting licenses for and

 3  the lessors of real and personal property taxed hereunder, for

 4  the purpose of compensating dealers in tangible personal

 5  property, for the purpose of compensating dealers providing

 6  communication services and taxable services, for the purpose

 7  of compensating owners of places where admissions are

 8  collected, and for the purpose of compensating remitters of

 9  any taxes or fees reported on the same documents utilized for

10  the sales and use tax, as compensation for the keeping of

11  prescribed records, filing timely tax returns, and the proper

12  accounting and remitting of taxes by them, such seller,

13  person, lessor, dealer, owner, and remitter (except dealers

14  who make mail order sales) shall be allowed 2.5 percent of the

15  amount of the tax due and accounted for and remitted to the

16  department, in the form of a deduction in submitting his or

17  her report and paying the amount due by him or her; the

18  department shall allow such deduction of 2.5 percent of the

19  amount of the tax to the person paying the same for remitting

20  the tax and making of tax returns in the manner herein

21  provided, for paying the amount due to be paid by him or her,

22  and as further compensation to dealers in tangible personal

23  property for the keeping of prescribed records and for

24  collection of taxes and remitting the same. However, if the

25  amount of the tax due and remitted to the department for the

26  reporting period exceeds $1,200, no allowance shall be allowed

27  for all amounts in excess of $1,200. The executive director of

28  the department is authorized to negotiate a collection

29  allowance, pursuant to rules promulgated by the department,

30  with a dealer who makes mail order sales.  The rules of the

31  department shall provide guidelines for establishing the


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    CS for SB 2218                                 First Engrossed



 1  collection allowance based upon the dealer's estimated costs

 2  of collecting the tax, the volume and value of the dealer's

 3  mail order sales to purchasers in this state, and the

 4  administrative and legal costs and likelihood of achieving

 5  collection of the tax absent the cooperation of the dealer.

 6  However, in no event shall the collection allowance negotiated

 7  by the executive director exceed 10 percent of the tax

 8  remitted for a reporting period.

 9         (a)  The Department of Revenue may deny the collection

10  allowance if a taxpayer files an incomplete return or if the

11  required tax return or tax is delinquent at the time of

12  payment.

13         1.  An "incomplete return" is, for purposes of this

14  chapter, a return which is lacking such uniformity,

15  completeness, and arrangement that the physical handling,

16  verification, review of the return, or determination of other

17  taxes and fees reported on the return may not be readily

18  accomplished.

19         2.  The department shall adopt rules requiring such

20  information as it may deem necessary to ensure that the tax

21  levied hereunder is properly collected, reviewed, compiled,

22  reported, and enforced, including, but not limited to: the

23  amount of gross sales; the amount of taxable sales; the amount

24  of tax collected or due; the amount of lawful refunds,

25  deductions, or credits claimed; the amount claimed as the

26  dealer's collection allowance; the amount of penalty and

27  interest; the amount due with the return; and such other

28  information as the Department of Revenue may specify. The

29  department shall require that transient rentals and

30  agricultural equipment transactions be separately shown. Sales

31  made through vending machines as defined in s. 212.0515 must


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    CS for SB 2218                                 First Engrossed



 1  be separately shown on the return. Sales made through

 2  coin-operated amusement machines as defined by s. 212.02 and

 3  the number of machines operated must be separately shown on

 4  the return or on a form prescribed by the department. If a

 5  separate form is required, the same penalties for late filing,

 6  incomplete filing, or failure to file as provided for the

 7  sales tax return shall apply to said form.

 8         (b)  The collection allowance and other credits or

 9  deductions provided in this chapter shall be applied

10  proportionally to any taxes or fees reported on the same

11  documents used for the sales and use tax.

12         (c)  A dealer entitled to the collection allowance

13  provided in this section may elect to forego the collection

14  allowance and direct that the said amount be deposited into

15  the Local Government Half-cent Sales Tax Clearing Trust Fund.

16  Such election must be made with the timely filing of a return

17  and cannot be rescinded once made. When a dealer who makes

18  such election files a delinquent return, underpays the tax, or

19  files an incomplete return, the amount deposited into the

20  Local Government Half-cent Sales Tax Clearing Trust Fund shall

21  be the collection allowance remaining after resolution of

22  liability for all of the tax, interest, and penalty due on

23  that return or underpayment of tax. The provisions of this

24  paragraph shall not apply to s. 212.0305 and to any other tax,

25  fee, or levy that is administered, collected, and enforced

26  pursuant to the procedures under chapter 212.

27         Section 10.  Notwithstanding the provisions of chapter

28  120, Florida Statutes, to the contrary, the Department of

29  Revenue may adopt rules to carry out the amendments made by

30  this act to section 212.12, Florida Statutes.

31  


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    CS for SB 2218                                 First Engrossed



 1         Section 11.  The initial proceeds in the amount of

 2  $244,000 will be retained in the General Revenue Fund. Amounts

 3  reported above the $244,000 will be transferred on a monthly

 4  basis into the Local Government Half-cent Sales Tax Clearing

 5  Trust Fund. Money attributed to the dealer collection

 6  allowance will be earmarked for distribution to the county

 7  school board for the county in which the sales tax dealer is

 8  located. The Department of Revenue will distribute these

 9  proceeds monthly. In the month the revenues attributed to this

10  program exceeds the appropriated sum of $244,000, such revenue

11  will be distributed to the respective county school boards in

12  proportion to the revenue attributed to this program in that

13  period.

14         Section 12.  Effective July 1, 2004, subsection (2) of

15  section 212.12, Florida Statutes, is amended to read:

16         212.12  Dealer's credit for collecting tax; penalties

17  for noncompliance; powers of Department of Revenue in dealing

18  with delinquents; brackets applicable to taxable transactions;

19  records required.--

20         (2)(a)  When any person required hereunder to make any

21  return or to pay any tax or fee imposed by this chapter either

22  fails to timely file such return or fails to pay the tax or

23  fee shown due on the return within the time required

24  hereunder, in addition to all other penalties provided herein

25  and by the laws of this state in respect to such taxes or

26  fees, a specific penalty shall be added to the tax or fee in

27  the amount of 10 percent of either the tax or fee shown on the

28  return that is not timely filed or any tax or fee not paid

29  timely. The penalty may not be less than $50 for failure to

30  timely file a tax return required by s. 212.11(1) or timely

31  pay the tax or fee shown due on the return except as provided


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    CS for SB 2218                                 First Engrossed



 1  in s. 213.21(10). If a person fails to timely file a return

 2  required by s. 212.11(1) and to timely pay the tax or fee

 3  shown due on the return, only one penalty of 10 percent, which

 4  may not be less than $50, shall be imposed.

 5         (b)  When any person required under this section to

 6  make a return or to pay a tax or fee imposed by this chapter

 7  fails to disclose the tax or fee on the return within the time

 8  required, excluding a noncompliant filing event generated by

 9  situations covered in paragraph (a), in addition to all other

10  penalties provided in this section and by the laws of this

11  state in respect to such taxes or fees, a specific penalty

12  shall be added to the additional tax or fee owed in the amount

13  of 10 percent of any such unpaid tax or fee not paid timely if

14  the failure is for not more than 30 days, with an additional

15  10 percent of any such unpaid tax or fee for each additional

16  30 days, or fraction thereof, while the failure continues, not

17  to exceed a total penalty of 50 percent, in the aggregate, of

18  any unpaid tax or fee.

19         (c)  Any person who knowingly and with a willful intent

20  to evade any tax imposed under this chapter fails to file six

21  consecutive returns as required by law commits a felony of the

22  third degree, punishable as provided in s. 775.082 or s.

23  775.083.

24         (d)  Any person who makes a false or fraudulent return

25  with a willful intent to evade payment of any tax or fee

26  imposed under this chapter shall, in addition to the other

27  penalties provided by law, be liable for a specific penalty of

28  100 percent of the tax bill or fee and, upon conviction, for

29  fine and punishment as provided in s. 775.082, s. 775.083, or

30  s. 775.084.

31  


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    CS for SB 2218                                 First Engrossed



 1         1.  If the total amount of unreported taxes or fees is

 2  less than $300, the first offense resulting in conviction is a

 3  misdemeanor of the second degree, the second offense resulting

 4  in conviction is a misdemeanor of the first degree, and the

 5  third and all subsequent offenses resulting in conviction is a

 6  misdemeanor of the first degree, and the third and all

 7  subsequent offenses resulting in conviction are felonies of

 8  the third degree.

 9         2.  If the total amount of unreported taxes or fees is

10  $300 or more but less than $20,000, the offense is a felony of

11  the third degree.

12         3.  If the total amount of unreported taxes or fees is

13  $20,000 or more but less than $100,000, the offense is a

14  felony of the second degree.

15         4.  If the total amount of unreported taxes or fees is

16  $100,000 or more, the offense is a felony of the first degree.

17         (e)  Any person who willfully attempts in any manner to

18  evade any tax or fee imposed under this chapter or the payment

19  thereof commits a felony of the third degree and, in addition

20  to other penalties provided by law, is liable for a specific

21  penalty of 100 percent of the tax bill or fee and, upon

22  conviction, for fine and punishment as provided in s. 775.082,

23  s. 775.083, or s. 775.084.

24         (f)(e)  When any person, firm, or corporation fails to

25  timely remit the proper estimated payment required under s.

26  212.11, a specific penalty shall be added in an amount equal

27  to 10 percent of any unpaid estimated tax. Beginning with

28  January 1, 1985, returns, the department, upon a showing of

29  reasonable cause, is authorized to waive or compromise

30  penalties imposed by this paragraph. However, other penalties

31  and interest shall be due and payable if the return on which


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    CS for SB 2218                                 First Engrossed



 1  the estimated payment was due was not timely or properly

 2  filed.

 3         (g)(f)  Dealers filing a consolidated return pursuant

 4  to s. 212.11(1)(e) shall be subject to the penalty established

 5  in paragraph (e) unless the dealer has paid the required

 6  estimated tax for his or her consolidated return as a whole

 7  without regard to each location.  If the dealer fails to pay

 8  the required estimated tax for his or her consolidated return

 9  as a whole, each filing location shall stand on its own with

10  respect to calculating penalties pursuant to paragraph (e).

11         Section 13.  Subsection (10) of section 213.21, Florida

12  Statutes, is amended to read:

13         213.21  Informal conferences; compromises.--

14         (10)(a)  Effective July 1, 2003, Notwithstanding any

15  other provision of law and solely for the purpose of

16  administering the taxes tax imposed by ss. 125.0104 and

17  125.0108 and chapter 212, except s. 212.0606, under the

18  circumstances set forth in this subsection, the department

19  shall settle or compromise a taxpayer's liability for penalty

20  without requiring the taxpayer to submit a written request for

21  compromise or settlement.

22         (b)  For taxpayers who file returns and remit tax on a

23  monthly basis:

24         1.  Any penalty related to a noncompliant filing event

25  shall be settled or compromised if the taxpayer has:

26         a.  No noncompliant filing event in the immediately

27  preceding 12-month period and no unresolved chapter 212

28  liability under s. 125.0104, s. 125.0108, or chapter 212

29  resulting from a noncompliant filing event; or

30         b.  One noncompliant filing event in the immediately

31  preceding 12-month period, resolution of the current


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    CS for SB 2218                                 First Engrossed



 1  noncompliant filing event through payment of tax and interest

 2  and the filing of a return within 30 days after notification

 3  by the department, and no unresolved chapter 212 liability

 4  under s. 125.0104, s. 125.0108, or chapter 212 resulting from

 5  a noncompliant filing event.

 6         2.  If a taxpayer has two or more noncompliant filing

 7  events in the immediately preceding 12-month period, the

 8  taxpayer shall be liable, absent a showing by the taxpayer

 9  that the noncompliant filing event was due to extraordinary

10  circumstances, for the penalties provided in s. 125.0104 or s.

11  125.0108 and s. 212.12, including loss of collection

12  allowance, and shall be reported to a credit bureau.

13         (c)  For taxpayers who file returns and remit tax on a

14  quarterly basis, any penalty related to a noncompliant filing

15  event shall be settled or compromised if the taxpayer has no

16  noncompliant filing event in the immediately preceding

17  12-month period and no unresolved chapter 212 liability under

18  s. 125.0104, s. 125.0108, or chapter 212 resulting from a

19  noncompliant filing event.

20         (d)  For purposes of this subsection:

21         1.  "Noncompliant filing event" means a failure to

22  timely file a complete and accurate return required under s.

23  125.0104, s. 125.0108, or chapter 212 or a failure to timely

24  pay the amount of tax reported on a return required by s.

25  125.0104, s. 125.0108, or chapter 212.

26         2.  "Extraordinary circumstances" means the occurrence

27  of events beyond the control of the taxpayer, such as, but not

28  limited to, the death of the taxpayer, acts of war or

29  terrorism, natural disasters, fire, or other casualty, or the

30  nonfeasance or misfeasance of the taxpayer's employees or

31  representatives responsible for compliance with s. 125.0104,


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    CS for SB 2218                                 First Engrossed



 1  s. 125.0108, or the provisions of chapter 212. With respect to

 2  the acts of an employee or representative, the taxpayer must

 3  show that the principals of the business lacked actual

 4  knowledge of the noncompliance and that the noncompliance was

 5  resolved within 30 days after actual knowledge.

 6         Section 14.  Section 15 of this act, which amends

 7  section 213.21, Florida Statutes, shall operate retroactively

 8  to July 1, 2003.

 9         Section 15.  Effective July 1, 2004, section 213.758,

10  Florida Statutes, is created to read:

11         213.758  Procedure regarding unclaimed evidence.--

12         (1)  Title to unclaimed evidence or unclaimed tangible

13  personal property lawfully seized pursuant to an

14  investigation, obtained for use as evidence in a proceeding,

15  or held as evidence by the department shall vest permanently

16  in the department 60 days after the conclusion of the related

17  legal proceeding.

18         (a)  If the property is of appreciable value, the

19  department may elect to:

20         1.  Retain the property for the department's own use;

21  or

22         2.  Transfer the property to another unit of state or

23  local government.

24         (b)  If the property is not of appreciable value, the

25  agency may elect to destroy it.

26         (2)  The department shall prescribe by rule procedures

27  to be followed when transferring title or record of ownership

28  of property of appreciable value or when destroying property

29  not of appreciable value. The rule must also set forth

30  criteria regarding treatment of unclaimed evidence or

31  


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    CS for SB 2218                                 First Engrossed



 1  unclaimed tangible personal property, including, but not

 2  limited to, notice and timing requirements.

 3         (3)  This section applies to all unclaimed evidence or

 4  unclaimed tangible personal property possessed by the

 5  department on the date this section takes effect.

 6         Section 16.  Effective July 1, 2004, paragraph (a) of

 7  subsection (13) of section 365.171, Florida Statutes, is

 8  amended to read:

 9         365.171  Emergency telephone number "911."--

10         (13)  "911" FEE.--

11         (a)  Following approval by referendum as set forth in

12  paragraph (b), or following approval by a majority vote of its

13  board of county commissioners, a county may impose a "911" fee

14  to be paid by the local exchange subscribers within its

15  boundaries served by the "911" service.  Proceeds from the

16  "911" fee shall be used only for "911" expenditures as set

17  forth in subparagraph 6.  The manner of imposing and

18  collecting said payment shall be as follows:

19         1.  At the request of the county subscribing to "911"

20  service, the telephone company shall, insofar as is

21  practicable, bill the "911" fee to the local exchange

22  subscribers served by the "911" service, on an individual

23  access line basis, at a rate not to exceed 50 cents per month

24  per line (up to a maximum of 25 access lines per account bill

25  rendered).  However, the fee may not be assessed on any pay

26  telephone in this state.  A county collecting the fee for the

27  first time may collect the fee for no longer than 36 months

28  without initiating the acquisition of its "911" equipment.

29         2.  Fees collected by the telephone company pursuant to

30  subparagraph 1. shall be returned to the county, less the

31  costs of administration retained pursuant to paragraph (c).


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    CS for SB 2218                                 First Engrossed



 1  The county shall provide a minimum of 90 days' written notice

 2  to the telephone company prior to the collection of any "911"

 3  fees.

 4         3.  Any county that currently has an operational "911"

 5  system or that is actively pursuing the implementation of a

 6  "911" system shall establish a fund to be used exclusively for

 7  receipt and expenditure of "911" fee revenues collected

 8  pursuant to this section.  All fees placed in said fund, and

 9  any interest accrued thereupon, shall be used solely for "911"

10  costs described in subparagraph 6.  The money collected and

11  interest earned in this fund shall be appropriated for "911"

12  purposes by the county commissioners and incorporated into the

13  annual county budget. Such fund shall be included within the

14  financial audit performed in accordance with s. 218.39. A

15  report of the audit shall be forwarded to the office within 60

16  days of its completion.  A county may carry forward on an

17  annual basis unspent moneys in the fund for expenditures

18  allowed by this section, or it may reduce its fee. However, in

19  no event shall a county carry forward more than 10 percent of

20  the "911" fee billed for the prior year. The amount of moneys

21  carried forward each year may be accumulated in order to allow

22  for capital improvements described in this subsection.  The

23  carryover shall be documented by resolution of the board of

24  county commissioners expressing the purpose of the carryover

25  or by an adopted capital improvement program identifying

26  projected expansion or replacement expenditures for "911"

27  equipment and service features, or both. In no event shall the

28  "911" fee carryover surplus moneys be used for any purpose

29  other than for the "911" equipment, service features, and

30  installation charges authorized in subparagraph 6. Nothing in

31  this section shall prohibit a county from using other sources


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    CS for SB 2218                                 First Engrossed



 1  of revenue for improvements, replacements, or expansions of

 2  its "911" system. A county may increase its fee for purposes

 3  authorized in this section. However, in no case shall the fee

 4  exceed 50 cents per month per line.  All current "911" fees

 5  shall be reported to the office within 30 days of the start of

 6  each county's fiscal period. Any fee adjustment made by a

 7  county shall be reported to the office. A county shall give

 8  the telephone company a 90-day written notice of such fee

 9  adjustment.

10         4.  The telephone company shall have no obligation to

11  take any legal action to enforce collection of the "911" fee.

12  The telephone company shall provide quarterly to the county a

13  list of the names, addresses, and telephone numbers of any and

14  all subscribers who have identified to the telephone company

15  their refusal to pay the "911" fee.

16         5.  The county subscribing to "911" service shall

17  remain liable to the telephone company for any "911" service,

18  equipment, operation, or maintenance charge owed by the county

19  to the telephone company.

20  

21  As used in this paragraph, "telephone company" means an

22  exchange telephone service provider of "911" service or

23  equipment to any county within its certificated area.

24         6.  It is the intent of the Legislature that the "911"

25  fee authorized by this section to be imposed by counties will

26  not necessarily provide the total funding required for

27  establishing or providing the "911" service.  For purposes of

28  this section, "911" service includes the functions of database

29  management, call taking, location verification, and call

30  transfer.  The following costs directly attributable to the

31  establishment and/or provision of "911" service are eligible


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    CS for SB 2218                                 First Engrossed



 1  for expenditure of moneys derived from imposition of the "911"

 2  fee authorized by this section:  the acquisition,

 3  implementation, and maintenance of Public Safety Answering

 4  Point (PSAP) equipment and "911" service features, as defined

 5  in the Florida Public Service Commission's lawfully approved

 6  "911" and related tariffs and/or the acquisition,

 7  installation, and maintenance of other "911" equipment,

 8  including call answering equipment, call transfer equipment,

 9  ANI controllers, ALI controllers, ANI displays, ALI displays,

10  station instruments, "911" telecommunications systems,

11  teleprinters, logging recorders, instant playback recorders,

12  telephone devices for the deaf (TDD) used in the "911" system,

13  PSAP backup power systems, consoles, automatic call

14  distributors, and interfaces (hardware and software) for

15  computer-aided dispatch (CAD) systems; salary and associated

16  expenses for "911" call takers for that portion of their time

17  spent taking and transferring "911" calls; salary and

18  associated expenses for a county to employ a full-time

19  equivalent "911" coordinator position and a full-time

20  equivalent staff assistant position per county for the portion

21  of their time spent administrating the "911" system; training

22  costs for PSAP call takers in the proper methods and

23  techniques used in taking and transferring "911" calls;

24  expenses required to develop and maintain all information (ALI

25  and ANI databases and other information source repositories)

26  necessary to properly inform call takers as to location

27  address, type of emergency, and other information directly

28  relevant to the "911" call-taking and transferring function;

29  and, in a county defined in s. 125.011(1), such expenses

30  related to a nonemergency "311" system, or similar

31  nonemergency system, which improves the overall efficiency of


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    CS for SB 2218                                 First Engrossed



 1  an existing "911" system or reduces "911" emergency response

 2  time for a 2-year pilot project that ends June 30, 2009 June

 3  30, 2003. However, no wireless telephone service provider

 4  shall be required to participate in this pilot project or to

 5  otherwise implement a nonemergency "311" system or similar

 6  nonemergency system. The "911" fee revenues shall not be used

 7  to pay for any item not listed, including, but not limited to,

 8  any capital or operational costs for emergency responses which

 9  occur after the call transfer to the responding public safety

10  entity and the costs for constructing buildings, leasing

11  buildings, maintaining buildings, or renovating buildings,

12  except for those building modifications necessary to maintain

13  the security and environmental integrity of the PSAP and "911"

14  equipment rooms.

15         7.  It is the goal of the Legislature that enhanced

16  "911" service be available throughout the state.  Expenditure

17  by counties of the "911" fees authorized by this section

18  should support this goal to the greatest extent feasible

19  within the context of local service needs and fiscal

20  capability. Nothing in this section shall be construed to

21  prohibit two or more counties from establishing a combined

22  emergency "911" telephone service by interlocal agreement and

23  utilizing the "911" fees authorized by this section for such

24  combined "911" service.

25         Section 17.  (1)  The Agency for Workforce Innovation

26  shall serve as the state agency for screening applicants for

27  state funding for a qualified job training organization.

28         (2)  The Agency for Workforce Innovation shall adopt

29  rules pursuant to sections 120.536(1) and 120.54, Florida

30  Statutes, for the receipt and processing of applications for

31  funding pursuant to subsection (5).


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    CS for SB 2218                                 First Engrossed



 1         (3)  For purposes of this section, the term "qualified

 2  job training organization" means an organization that:

 3         (a)  Is located in this state.

 4         (b)  Is exempt from income taxation under s. 501(c)3 or

 5  s. 501(c)4 of the Internal Revenue Code of 1986, as amended.

 6         (c)  Specializes in the retail sale of donated items.

 7         (d)  Provides job training and employment services to

 8  individuals with workplace disadvantages and disabilities.

 9         (e)  Uses a majority of its revenues for job training

10  and placement programs that create jobs and foster economic

11  development.

12         (4)  To be eligible for funding pursuant to subsection

13  (5), an organization must be certified by the Agency for

14  Workforce Innovation as meeting the criteria specified in

15  subsection (3). Sixty days following notification of

16  certification by the Agency for Workforce Innovation, the

17  Department of Revenue shall begin distributing proceeds to the

18  organization pursuant to subsection (5).

19         (5)  The Department of Revenue shall distribute monthly

20  to qualified job training organizations certified as provided

21  in this section an amount equal to the proceeds, as defined in

22  section 212.20(5)(a), Florida Statutes, received and collected

23  in the previous month by the department under the provisions

24  of chapter 212, Florida Statutes, which are generated by a

25  qualified job training organization and remitted on its sales

26  and use tax returns. The total distribution shall not exceed

27  $3 million annually. Distributions shall begin 60 days

28  following certification pursuant to subsection (4) and shall

29  continue for not more than 2 years. Distributions shall be

30  used solely to encourage and provide economic development

31  


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    CS for SB 2218                                 First Engrossed



 1  through capital construction, improvements, or equipment that

 2  will result in expanded employment opportunities.

 3         (6)  After a qualified job training organization is

 4  certified, the organization shall use proceeds provided

 5  pursuant to subsection (5) solely to encourage and provide

 6  economic development through capital construction,

 7  improvements, or equipment that will result in expanded

 8  employment opportunities.

 9         (7)  The Department of Revenue may audit a qualified

10  job training organization as provided in section 213.34,

11  Florida Statutes, to verify that the distributions to the

12  organization pursuant to this section have been expended by

13  the organization as required by this section. Such audit

14  information is subject to the confidentiality requirements of

15  chapter 213, Florida Statutes. If the Department of Revenue

16  determines that the distributions have not been expended as

17  required by this section, the department may pursue recovery

18  of such proceeds pursuant to the laws and rules governing the

19  assessment of taxes.

20         (8)  Failure to use the proceeds as provided in this

21  section shall be grounds for revoking certification.

22         (9)  This section takes effect October 1, 2004, and

23  expires September 30, 2006.

24         Section 18.  (1)  The taxes levied under sections

25  202.12(1), 202.19(7), 202.15, and 203.01, Florida Statutes,

26  shall not be levied on the actual cost of operating a

27  substitute communications system, as defined in s. 202.11,

28  Florida Statutes, during the period from the effective date of

29  this act through December 31, 2005.

30         (2)  The Department of Revenue shall not make

31  assessments of tax on the costs of operating a substitute


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    CS for SB 2218                                 First Engrossed



 1  communications system for the period October 1, 2001 through

 2  the effective date of this act. No refunds shall be made of

 3  any tax that has been remitted to the Department of Revenue on

 4  the costs of operating a substitute communications system

 5  prior to the effective date of this act.

 6         Section 19.  Subsection (9) of section 199.023, Florida

 7  Statutes, is amended to read:

 8         199.023  Definitions.--As used in this chapter:

 9         (9)  "Banking organization" means:

10         (a)  A bank organized and existing under the laws of

11  any this state;

12         (b)  A national bank organized and existing pursuant to

13  the provisions of the National Bank Act, 12 U.S.C. ss. 21 et

14  seq., and maintaining its principal office in this state;

15         (c)  An Edge Act corporation organized pursuant to the

16  provisions of s. 25(a) of the Federal Reserve Act, 12 U.S.C.

17  ss. 611 et seq., and maintaining an office in this state;

18         (d)  An international bank agency licensed pursuant to

19  the laws of any this state;

20         (e)  A federal agency licensed pursuant to ss. 4 and 5

21  of the International Banking Act of 1978 to maintain an office

22  in this state;

23         (f)  A savings association organized and existing under

24  the laws of any this state;

25         (g)  A federal association organized and existing

26  pursuant to the provisions of the Home Owners' Loan Act of

27  1933, 12 U.S.C. ss. 1461 et seq., and maintaining its

28  principal office in this state; or

29         (h)  A Florida export finance corporation organized and

30  existing pursuant to the provisions of part V of chapter 288.

31  


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    CS for SB 2218                                 First Engrossed



 1         Section 20.  Paragraph (b) of subsection (4) of section

 2  212.0305, Florida Statutes, is amended to read:

 3         212.0305  Convention development taxes; intent;

 4  administration; authorization; use of proceeds.--

 5         (4)  AUTHORIZATION TO LEVY; USE OF PROCEEDS; OTHER

 6  REQUIREMENTS.--

 7         (b)  Charter county levy for convention development.--

 8         1.  Each county, as defined in s. 125.011(1), may

 9  impose, pursuant to an ordinance enacted by the governing body

10  of the county, a levy on the exercise within its boundaries of

11  the taxable privilege of leasing or letting transient rental

12  accommodations described in subsection (3) at the rate of 3

13  percent of the total consideration charged therefor. The

14  proceeds of this levy shall be known as the charter county

15  convention development tax.

16         2.  All charter county convention development moneys,

17  including any interest accrued thereon, received by a county

18  imposing the levy shall be used as follows:

19         a.  Two-thirds of the proceeds shall be used to extend,

20  enlarge, and improve the largest existing publicly owned

21  convention center in the county.

22         b.  One-third of the proceeds shall be used to

23  construct a new multipurpose convention/coliseum/exhibition

24  center/stadium or the maximum components thereof as funds

25  permit in the most populous municipality in the county.

26         c.  After the completion of any project under

27  sub-subparagraph a., the tax revenues and interest accrued

28  under sub-subparagraph a. may be used to acquire, construct,

29  extend, enlarge, remodel, repair, improve, plan for, operate,

30  manage, or maintain one or more convention centers, stadiums,

31  exhibition halls, arenas, coliseums, or auditoriums, or golf


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    CS for SB 2218                                 First Engrossed



 1  courses, and may be used to acquire and construct an intercity

 2  light rail transportation system as described in the Light

 3  Rail Transit System Status Report to the Legislature dated

 4  April 1988, which shall provide a means to transport persons

 5  to and from the largest existing publicly owned convention

 6  center in the county and the hotels north of the convention

 7  center and to and from the downtown area of the most populous

 8  municipality in the county as determined by the county.

 9         d.  After completion of any project under

10  sub-subparagraph b., the tax revenues and interest accrued

11  under sub-subparagraph b. may be used, as determined by the

12  county, to operate an authority created pursuant to

13  subparagraph 4. or to acquire, construct, extend, enlarge,

14  remodel, repair, improve, operate, or maintain one or more

15  convention centers, stadiums, exhibition halls, arenas,

16  coliseums, auditoriums, golf courses, or related buildings and

17  parking facilities in the most populous municipality in the

18  county.

19         e.  For the purposes of completion of any project

20  pursuant to this paragraph, tax revenues and interest accrued

21  may be used:

22         (I)  As collateral, pledged, or hypothecated for

23  projects authorized by this paragraph, including bonds issued

24  in connection therewith; or

25         (II)  As a pledge or capital contribution in

26  conjunction with a partnership, joint venture, or other

27  business arrangement between a municipality and one or more

28  business entities for projects authorized by this paragraph.

29         3.  The governing body of each municipality in which a

30  municipal tourist tax is levied may adopt a resolution

31  prohibiting imposition of the charter county convention


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    CS for SB 2218                                 First Engrossed



 1  development levy within such municipality. If the governing

 2  body adopts such a resolution, the convention development levy

 3  shall be imposed by the county in all other areas of the

 4  county except such municipality. No funds collected pursuant

 5  to this paragraph may be expended in a municipality which has

 6  adopted such a resolution.

 7         4.a.  Before the county enacts an ordinance imposing

 8  the levy, the county shall notify the governing body of each

 9  municipality in which projects are to be developed pursuant to

10  sub-subparagraph 2.a., sub-subparagraph 2.b., sub-subparagraph

11  2.c., or sub-subparagraph 2.d. As a condition precedent to

12  receiving funding, the governing bodies of such municipalities

13  shall designate or appoint an authority that shall have the

14  sole power to:

15         (I)  Approve the concept, location, program, and design

16  of the facilities or improvements to be built in accordance

17  with this paragraph and to administer and disburse such

18  proceeds and any other related source of revenue.

19         (II)  Appoint and dismiss the authority's executive

20  director, general counsel, and any other consultants retained

21  by the authority. The governing body shall have the right to

22  approve or disapprove the initial appointment of the

23  authority's executive director and general counsel.

24         b.  The members of each such authority shall serve for

25  a term of not less than 1 year and shall be appointed by the

26  governing body of such municipality. The annual budget of such

27  authority shall be subject to approval of the governing body

28  of the municipality. If the governing body does not approve

29  the budget, the authority shall use as the authority's budget

30  the previous fiscal year budget.

31  


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    CS for SB 2218                                 First Engrossed



 1         c.  The authority, by resolution to be adopted from

 2  time to time, may invest and reinvest the proceeds from the

 3  convention development tax and any other revenues generated by

 4  the authority in the same manner that the municipality in

 5  which the authority is located may invest surplus funds.

 6         5.  The charter county convention development levy

 7  shall be in addition to any other levy imposed pursuant to

 8  this section.

 9         6.  A certified copy of the ordinance imposing the levy

10  shall be furnished by the county to the department within 10

11  days after approval of such ordinance. The effective date of

12  imposition of the levy shall be the first day of any month at

13  least 60 days after enactment of the ordinance.

14         7.  Revenues collected pursuant to this paragraph shall

15  be deposited in a convention development trust fund, which

16  shall be established by the county as a condition precedent to

17  receipt of such funds.

18         Section 21.  If any provision of this act or its

19  application to any person or circumstance is held invalid, the

20  invalidity does not affect other provisions or applications of

21  the act which can be given effect without the invalid

22  provision or application, and to this end the provisions of

23  this act are severable.

24         Section 22.  Except as otherwise expressly provided in

25  this act, this act shall take effect upon becoming a law.

26  

27  

28  

29  

30  

31  


                                  32

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

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