December 13, 2019
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Amendment
Bill No. 1991
Amendment No. 430807
CHAMBER ACTION
Senate House
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1Representative Gottlieb offered the following:
2
3     Amendment (with title amendment)
4     Remove line(s) 212-224 and insert:
5     Section 6.  Effective January 1, 2005, paragraph (c) is
6added to subsection (1) and paragraph (g) is added to subsection
7(2) of section 212.12, Florida Statutes, to read:
8     212.12  Dealer's credit for collecting tax; penalties for
9noncompliance; powers of Department of Revenue in dealing with
10delinquents; brackets applicable to taxable transactions;
11records required.--
12     (1)  Notwithstanding any other provision of law and for the
13purpose of compensating persons granting licenses for and the
14lessors of real and personal property taxed hereunder, for the
15purpose of compensating dealers in tangible personal property,
16for the purpose of compensating dealers providing communication
17services and taxable services, for the purpose of compensating
18owners of places where admissions are collected, and for the
19purpose of compensating remitters of any taxes or fees reported
20on the same documents utilized for the sales and use tax, as
21compensation for the keeping of prescribed records, filing
22timely tax returns, and the proper accounting and remitting of
23taxes by them, such seller, person, lessor, dealer, owner, and
24remitter (except dealers who make mail order sales) shall be
25allowed 2.5 percent of the amount of the tax due and accounted
26for and remitted to the department, in the form of a deduction
27in submitting his or her report and paying the amount due by him
28or her; the department shall allow such deduction of 2.5 percent
29of the amount of the tax to the person paying the same for
30remitting the tax and making of tax returns in the manner herein
31provided, for paying the amount due to be paid by him or her,
32and as further compensation to dealers in tangible personal
33property for the keeping of prescribed records and for
34collection of taxes and remitting the same. However, if the
35amount of the tax due and remitted to the department for the
36reporting period exceeds $1,200, no allowance shall be allowed
37for all amounts in excess of $1,200. The executive director of
38the department is authorized to negotiate a collection
39allowance, pursuant to rules promulgated by the department, with
40a dealer who makes mail order sales. The rules of the department
41shall provide guidelines for establishing the collection
42allowance based upon the dealer's estimated costs of collecting
43the tax, the volume and value of the dealer's mail order sales
44to purchasers in this state, and the administrative and legal
45costs and likelihood of achieving collection of the tax absent
46the cooperation of the dealer. However, in no event shall the
47collection allowance negotiated by the executive director exceed
4810 percent of the tax remitted for a reporting period.
49     (c)  A dealer entitled to the collection allowance
50provided in this section may elect to forego the collection
51allowance and direct that the said amount be deposited into the
52Educational Enhancement Trust Fund. Such election must be made
53with the timely filing of a return and cannot be rescinded once
54made. When a dealer who makes such election files a delinquent
55return, underpays the tax, or files an incomplete return, the
56amount deposited into the Educational Enhancement Trust Fund
57shall be the collection allowance remaining after resolution of
58liability for all of the tax, interest, and penalty due on that
59return or underpayment of tax. The provisions of this paragraph
60shall not apply to s. 212.0305 and to any other tax, fee, or
61levy that is administered, collected, and enforced pursuant to
62the procedures under chapter 212.
63     (2)
64     (g)  Any person who willfully attempts in any manner to
65evade any tax or fee imposed under this chapter or the payment
66thereof commits a felony of the third degree, punishable as
67provided in s. 775.082, s. 775.083, or s. 775.084 and, in
68addition to other penalties provided by law, is liable for a
69specific penalty of 100 percent of the tax bill or fee.
70     Section 7.  Notwithstanding the provisions of chapter 120,
71Florida Statutes, to the contrary, the Department of Revenue may
72adopt rules to carry out the amendments made by this act to s.
73212.12, Florida Statutes.
74     Section 8.  The sum of $236,465 is appropriated from the
75General Revenue Fund to the Department of Revenue for the
76purpose of administering the amendments to s. 212.12, Florida
77Statutes, made by this act.
78     Section 9.  The Department of Revenue shall retain all of
79the dealer collection allowance revenues directed to be
80deposited into the Educational Enhancement Trust Fund until the
81$236,465 General Revenue Appropriation is recovered. The
82$236,465 retained by the department shall be deposited into the
83General Revenue Fund.
84
85================ T I T L E  A M E N D M E N T =============
86     Remove line(s) 20-23 and insert:
87address"; amending s. 212.12, F.S.; authorizing a dealer to
88elect to forego the collection allowance and direct that the
89collection allowance be deposited to the Educational Enhancement
90Trust Fund; providing exceptions; providing that any person who
91willfully attempts in any manner to evade a tax or fee imposed
92under ch. 212, F.S., commits a felony of the third degree;
93providing an additional penalty; authorizing the Department of
94Revenue to adopt rules; providing appropriations; providing
95requirements for Department of Revenue retention of dealer
96collection allowances for certain purposes;


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