August 13, 2020
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_h5801__
HB 5801

1
A bill to be entitled
2An act relating to taxation; directing the Department of
3Revenue to develop and implement an amnesty program for
4taxpayers subject to the state and local taxes imposed by
5chapters 125, 175, 185, 198, 199, 201, 202, 203, 206, 211,
6212, 220, 221, 252, 336, 376, 403, 624, 627, 629, and 681,
7F.S., and required to be paid to the Department of
8Revenue; providing time periods; providing program
9guidelines; providing for eligible participants; providing
10for waiver of penalties and interest under specified
11circumstances; providing for emergency rules; providing an
12appropriation; amending s. 213.053, F.S.; providing that
13the department may release confidential taxpayer
14information relating to a corporation having an
15outstanding tax warrant to the Department of Business and
16Professional Regulation; authorizing the department to
17publish a list of taxpayers against whom it has filed a
18warrant, notice of lien, or judgment lien certificate;
19requiring the department to update the list at least
20monthly; authorizing the department to adopt rules;
21authorizing the department to provide confidential
22taxpayer information relating to collections from
23taxpayers against whom it has taken a collection action;
24amending s. 213.50, F.S.; authorizing the Division of
25Hotels and Restaurants of the Department of Business and
26Professional Regulation to revoke or deny the renewal of a
27license to operate a public lodging establishment or
28public food service establishment under certain
29circumstances; creating s. 213.692, F.S.; authorizing the
30Department of Revenue to revoke all certificates of
31registration, permits, or licenses issued to a taxpayer
32against whose property the department has filed a warrant,
33notice of lien, or judgment lien certificate; requiring
34the scheduling of an informal conference before revocation
35of the certificates of registration, permits, or licenses;
36prohibiting the Department of Revenue from issuing a
37certificate of registration, permit, or license to a
38taxpayer whose certificate of registration, permit, or
39license has been revoked; providing exceptions; requiring
40security as a condition of issuing a new certificate of
41registration to a person whose certificate of
42registration, permit, or license has been revoked after
43the filing of a warrant, notice of lien, or judgment lien
44certificate; authorizing the department to adopt rules,
45including emergency rules; creating s. 213.758, F.S.;
46defining terms; providing for the transfer of tax
47liabilities to the transferee of a business or a stock of
48goods under certain circumstances; providing exceptions;
49requiring a taxpayer who quits a business to file a final
50tax return; authorizing the Department of Legal Affairs to
51seek injunctions to prevent business activities until
52taxes are paid; requiring the transferor of a business or
53stock of goods to file a final tax return and make a full
54tax payment after a transfer; authorizing a transferee of
55a business or stock of goods to withhold a portion of the
56consideration for the transfer for the payment of certain
57taxes; authorizing the Department of Legal Affairs to seek
58an injunction to prevent business activities by a
59transferee until the taxes are paid; providing that the
60transferees are jointly and severally liable with the
61transferor for the payment of taxes, interest, or
62penalties under certain circumstances; limiting the
63transferee's liability to the value or purchase price of
64the transferred property; specifying a time period within
65which a transferee may file certain actions; providing no
66liability to a transferee for a an involuntary transfer;
67authorizing the Department of Revenue to adopt rules;
68authorizing full-time equivalent positions and providing
69an appropriation for the purpose of conducting audits and
70tax collection services in the Department of Revenue;
71providing an effective date.
72
73Be It Enacted by the Legislature of the State of Florida:
74
75     Section 1.  (1)  No later than July 1, 2010, the Department
76of Revenue shall develop and implement an amnesty program for
77taxpayers subject to the state and local taxes imposed by
78chapters 125, 175, 185, 198, 199, 201, 202, 203, 206, 211, 212,
79220, 221, 252, 336, 376, 403, 624, 627, 629, and 681, Florida
80Statutes.
81     (2)  The amnesty program shall be a one-time opportunity
82for eligible taxpayers to satisfy their tax liabilities under
83the revenue laws of this state and thereby avoid criminal
84prosecution, penalties, and interest as provided in subsections
85(5), (6), and (7). Any taxpayer that has entered into a
86settlement of liability for state or local option taxes before
87July 1, 2010, whether or not full and complete payment of the
88settlement amount has been made, is not eligible to participate
89in the amnesty program.
90     (3)  The amnesty program shall be in effect for a 3-month
91period beginning on July 1, 2010, and ending on September 30,
922010. The amnesty program shall apply only to tax liabilities
93due prior to July 1, 2010. In order to participate in the
94amnesty program, eligible taxpayers must file the forms and
95other documentation specified by the Department of Revenue,
96including, but not limited to, returns and amended returns, and
97must make full payment of tax due, the interest due as provided
98in subsections (5) and (6), and the administrative collection
99processing fee imposed pursuant to s. 213.24, Florida Statutes.
100     (4)  The administrative collection processing fee imposed
101pursuant to s. 213.24, Florida Statutes, shall be calculated on
102the tax, penalty, and interest due before the reductions allowed
103by the amnesty program.
104     (5)  A taxpayer may participate in the amnesty program
105whether or not the taxpayer is under audit, inquiry,
106examination, or civil investigation initiated by the Department
107of Revenue, regardless of whether the amount due is included in
108a proposed assessment or an assessment, bill, notice, or demand
109for payment issued by the Department of Revenue, and without
110regard to whether the amount due is subject to a pending
111administrative or judicial proceeding. If any of the
112circumstances set forth in this subsection apply, the taxpayer
113shall pay the full amount of the tax due and 75 percent of the
114amount of interest due. When the department has issued a notice
115of intent to conduct an audit to a taxpayer but has not
116commenced the audit, the taxpayer may apply to the department
117during the amnesty program for approval to have the audit
118converted to the certified audits program authorized by s.
119213.285, Florida Statutes. When a taxpayer has been approved
120during the amnesty program to have an audit converted to the
121certified audits program, payment of any liability determined as
122a result of this participation in the certified audits program
123must be made during the period the amnesty program is in effect.
124A taxpayer that is participating in the certified audits program
125authorized by s. 213.285, Florida Statutes, is eligible for the
126interest and penalty compromises authorized by the amnesty
127program or the certified audits program, but not both.
128     (6)  If the circumstances set forth in subsection (5) do
129not apply and the initial contact with the Department of Revenue
130is made by the taxpayer pursuant to the amnesty program, the
131taxpayer shall pay the full amount of the tax due and 50 percent
132of the amount of interest due.
133     (7)  Penalties may not be imposed on any tax paid pursuant
134to the amnesty program, and the Department of Revenue may not
135initiate a criminal investigation against or refer for
136prosecution any taxpayer participating in the amnesty program
137with respect to the failure to timely pay the tax disclosed in
138the amnesty program.
139     (8)  Participation in the amnesty program is conditioned
140upon the taxpayer's express waiver of rights to contest taxes
141being reported pursuant to the amnesty program. If the taxes
142reported pursuant to the amnesty program are the subject of a
143pending informal protest under s. 213.21, Florida Statutes, or
144of administrative or judicial proceedings that have not become
145final as of the date payment of the taxes is made pursuant to
146the amnesty program, participation in the amnesty program is
147conditioned upon the taxpayer's withdrawal of such informal
148protest or dismissal of such administrative or judicial
149proceeding. Participation in the amnesty program is also
150conditioned upon the taxpayer's express agreement to waive any
151right to claim a refund or to protest or initiate an
152administrative or judicial proceeding to review any denial of a
153refund claim for any refund of tax or interest paid under the
154amnesty program except as provided in this subsection. A refund
155of any penalty or interest paid prior to July 1, 2010, may not
156be made. Any credit or refund of tax or interest paid as a
157result of participation in the amnesty program is strictly
158limited to amounts determined by the Department of Revenue to
159have been paid in error.
160     (9)  A taxpayer under criminal investigation, indictment,
161information, or prosecution regarding a revenue law of this
162state is not eligible to participate in the amnesty program. A
163taxpayer under pretrial intervention or a diversion program,
164probation, or community control or in a work camp, jail, state
165prison, or another correctional system regarding a revenue law
166of this state is not eligible to participate in the amnesty
167program.
168     (10)  With or without an audit, the Department of Revenue
169may issue a notice or demand for payment with respect to any tax
170or interest that the department determines to be due with any
171return filed under the tax amnesty program, and such notice and
172demand is prima facie correct in any administrative, judicial,
173or quasi-judicial proceeding.
174     (11)  The Department of Revenue may, on the basis of fraud,
175misrepresentation, or mutual mistake of fact, rescind a grant of
176amnesty, including any amnesty granted as a result of
177participation in the certified audit program during the period
178the amnesty program is in effect. Any taxpayer that files under
179the amnesty program false or fraudulent returns, forms, or
180documentation or attempts in any manner to defeat or evade a tax
181is subject to applicable penalties and criminal prosecution.
182     (12)  Any local option tax administered by a local
183government that imposed the tax pursuant to a statute permitting
184self-administration is excluded from the amnesty program unless
185the local government notifies the Department of Revenue by June
1861, 2010, that it chooses to participate in the amnesty program.
187     (13)  The executive director of the Department of Revenue
188may adopt emergency rules under ss. 120.536(1) and 120.54(4),
189Florida Statutes, to implement the amnesty program. Such rules
190may provide forms, procedures, terms, conditions, and methods of
191payment appropriate for fair and effective administration of the
192amnesty program and to ensure taxpayers' ongoing commitment to
193proper remittance of taxes to the state. Notwithstanding any
194other law, the emergency rules shall remain in effect until 6
195months after the date of adoption of the rule or the date of
196final resolution of all amnesty applications filed pursuant to
197this section, whichever is later.
198     Section 2.  The sum of $1,234,000 in nonrecurring funds is
199appropriated from the General Revenue Fund to the Department of
200Revenue for the purpose of administering the amnesty program
201created by this act. Funds remaining unexpended or unencumbered
202from this appropriation as of June 30, 2010, shall revert and be
203reappropriated for the same purpose in fiscal year 2010-2011.
204     Section 3.  Effective July 1, 2010, paragraph (d) of
205subsection (8) of section 213.053, Florida Statutes, is amended,
206and subsections (20) and (21) are added to that section, to
207read:
208     213.053  Confidentiality and information sharing.-
209     (8)  Notwithstanding any other provision of this section,
210the department may provide:
211     (d)  Names, addresses, and sales tax registration
212information, and information relating to a public lodging
213establishment or a public food service establishment having an
214outstanding tax warrant, notice of lien, or judgment lien
215certificate to the Division of Hotels and Restaurants of the
216Department of Business and Professional Regulation in the
217conduct of its official duties.
218
219Disclosure of information under this subsection shall be
220pursuant to a written agreement between the executive director
221and the agency. Such agencies, governmental or nongovernmental,
222shall be bound by the same requirements of confidentiality as
223the Department of Revenue. Breach of confidentiality is a
224misdemeanor of the first degree, punishable as provided by s.
225775.082 or s. 775.083.
226     (20)(a)  The department may publish a list of taxpayers
227against whom the department has filed a warrant, notice of lien,
228or judgment lien certificate. The list may include the name and
229address of each taxpayer; the amounts and types of delinquent
230taxes, fees, or surcharges, penalties, or interest; and the
231employer identification number or other taxpayer identification
232number.
233     (b)  The department shall update the list at least monthly
234to reflect payments for resolution of deficiencies and to
235otherwise add or remove taxpayers from the list.
236     (c)  The department may adopt rules to administer this
237subsection.
238     (21)  The department may disclose information relating to
239taxpayers against whom the department has filed a warrant,
240notice of lien, or judgment lien certificate. Such information
241includes the name and address of the taxpayer, the actions
242taken, the amounts and types of liabilities, and the amount of
243any collections made.
244     Section 4.  Effective July 1, 2010, section 213.50, Florida
245Statutes, is amended to read:
246     213.50  Failure to comply; revocation of corporate charter
247or license to operate a public lodging establishment or public
248food service establishment; refusal to reinstate charter or
249license.-
250     (1)  Any corporation of this state which has an outstanding
251tax warrant that has existed for more than 3 consecutive months
252is subject to the revocation of its charter as provided in s.
253607.1420.
254     (2)  A request for reinstatement of a corporate charter may
255not be granted by the Division of Corporations of the Department
256of State if an outstanding tax warrant has existed for that
257corporation for more than 3 consecutive months.
258     (3)(a)  The Division of Hotels and Restaurants of the
259Department of Business and Professional Regulation may revoke a
260license to operate a public lodging establishment or a public
261food service establishment if a tax warrant has been outstanding
262against the licenseholder for more than 3 months.
263     (b)  The division may deny an application to renew a
264license to operate a public lodging establishment or a public
265food service establishment if a tax warrant has been outstanding
266against the licenseholder for more than 3 months.
267     Section 5.  Effective July 1, 2010, section 213.692,
268Florida Statutes, is created to read:
269     213.692  Integrated enforcement authority.-
270     (1)  If the department files a warrant, notice of lien, or
271judgment lien certificate against the property of a taxpayer,
272the department may also revoke all certificates of registration,
273permits, or licenses issued by the department to that taxpayer.
274     (a)  Before the department may revoke the certificates of
275registration, permits, or licenses, the department must schedule
276an informal conference that the taxpayer is required to attend.
277At the conference, the taxpayer may present evidence regarding
278the department's intended action or enter into a compliance
279agreement. The department must provide written notice to the
280taxpayer of the department's intended action and the time, date,
281and place of the conference. The department shall issue an
282administrative complaint to revoke the certificates of
283registration, permits, or licenses if the taxpayer does not
284attend the conference, enter into a compliance agreement, or
285comply with the compliance agreement.
286     (b)  The department may not issue a certificate of
287registration, permit, or license to a taxpayer whose certificate
288of registration, permit, or license has been revoked unless:
289     1.  The outstanding liabilities of the taxpayer have been
290satisfied; or
291     2.  The department enters into a written agreement with the
292taxpayer regarding any outstanding liabilities and, as part of
293such agreement, agrees to issue a certificate of registration,
294permit, or license.
295     (c)  The department shall require a cash deposit, bond, or
296other security as a condition of issuing a new certificate of
297registration pursuant to the requirements of s. 212.14(4).
298     (2)  If the department files a warrant or a judgment lien
299certificate in connection with a jeopardy assessment, the
300department must comply with the procedures in s. 213.732 before
301or in conjunction with those provided in this section.
302     (3)  The department may adopt rules to administer this
303section.
304     Section 6.  Effective July 1, 2010, the Department of
305Revenue is authorized to adopt emergency rules pursuant to ss.
306120.536(1) and 120.54, Florida Statutes, to administer s.
307213.692, Florida Statutes. The emergency rules shall remain in
308effect for 6 months after adoption and may be renewed during the
309pendency of procedures to adopt rules addressing the subject of
310the emergency rules.
311     Section 7.  Section 213.758, Florida Statutes, is created
312to read:
313     213.758  Transfer of tax liabilities.-
314     (1)  As used in this section, the term:
315     (a)  "Involuntary transfer" means a transfer of a business
316or stock of goods made without the consent of the transferor,
317including, but not limited to, a transfer:
318     1.  That occurs due to the foreclosure of a security
319interest issued to a person who is not an insider as defined in
320s. 726.102;
321     2.  That results from an eminent domain or condemnation
322action;
323     3.  Pursuant to chapter 61, chapter 702, or the United
324States Bankruptcy Code;
325     4.  To a financial institution, as defined in s. 655.005,
326if the transfer is made to satisfy the transferor's debt to the
327financial institution; or
328     5.  To a third party to the extent that the proceeds are
329used to satisfy the transferor's indebtedness to a financial
330institution as defined in s. 655.005. If the third party
331receives assets worth more than the indebtedness, the transfer
332of the excess may not be deemed an involuntary transfer.
333     (b)  "Transfer" means every mode, direct or indirect, with
334or without consideration, of disposing of or parting with a
335business or stock of goods, and includes, but is not limited to,
336assigning, conveying, demising, gifting, granting, or selling.
337     (2)  A taxpayer who is liable for any tax, interest,
338penalty, surcharge, or fee administered by the department
339pursuant to chapter 443 or described in s. 72.011(1), excluding
340corporate income tax, and who quits a business without the
341benefit of a purchaser, successor, or assignee, or without
342transferring the business or stock of goods to a transferee,
343must file a final return and make full payment within 15 days
344after quitting the business. A taxpayer who fails to file a
345final return and make payment may not engage in any business in
346this state until the final return has been filed and all taxes,
347interest, or penalties due have been paid. The Department of
348Legal Affairs may seek an injunction at the request of the
349department to prevent further business activity until such tax,
350interest, or penalties are paid. A temporary injunction
351enjoining further business activity may be granted by a court
352without notice.
353     (3)  A taxpayer who is liable for taxes, interest, or
354penalties levied under chapter 443 or any of the chapters
355specified in s. 213.05, excluding corporate income tax, who
356transfers the taxpayer's business or stock of goods, must file a
357final return and make full payment within 15 days after the date
358of transfer.
359     (4)(a)  A transferee, or a group of transferees acting in
360concert, of more than 50 percent of a business or stock of goods
361is liable for any tax, interest, or penalties owed by the
362transferor unless:
363     1.  The transferor provides a receipt or certificate from
364the department to the transferee showing that the transferor is
365not liable for taxes, interest, or penalties from the operation
366of the business; and
367     2.  The department finds that the transferor is not liable
368for taxes, interest, or penalties after an audit of the
369transferor's books and records. The audit may be requested by
370the transferee or the transferor. The department may charge a
371fee for the cost of the audit if it has not issued a notice of
372intent to audit by the time the request for the audit is
373received.
374     (b)  A transferee may withhold a portion of the
375consideration for a business or stock of goods to pay the taxes,
376interest, or penalties owed to the state from the operation of
377the business. The transferee shall pay the withheld
378consideration to the state within 30 days after the date of the
379transfer. If the consideration withheld is less than the
380transferor's liability, the transferor remains liable for the
381deficiency.
382     (c)  A transferee who acquires the business or stock of
383goods and fails to pay the taxes, interest, or penalties due may
384not engage in any business in the state until the taxes,
385interest, or penalties are paid. The Department of Legal Affairs
386may seek an injunction at the request of the department to
387prevent further business activity until such tax, interest, or
388penalties are paid. A temporary injunction enjoining further
389business activity may be granted by a court without notice.
390     (5)  The transferee, or transferees acting in concert, of
391more than 50 percent of a business or stock of goods are jointly
392and severally liable with the transferor for the payment of the
393taxes, interest, or penalties owed to the state from the
394operation of the business by the transferor.
395     (6)  The maximum liability of a transferee pursuant to this
396section is equal to the fair market value of the property
397transferred or the total purchase price, whichever is greater.
398     (7)  After notice by the department of transferee liability
399under this section, the transferee has 60 days within which to
400file an action as provided in chapter 72.
401     (8)  This section does not impose liability on a transferee
402of a business or stock of goods pursuant to an involuntary
403transfer.
404     (9)  The department may adopt rules necessary to administer
405and enforce this section.
406     Section 8.  For fiscal year 2010-2011, 25 full-time
407equivalent positions, with associated salary rate of $817,448,
408are authorized. Also for fiscal year 2010-2011, the sums of
409$1,445,100 in recurring funds and $96,925 in nonrecurring funds
410from the General Revenue Fund are appropriated to the Department
411of Revenue for the purpose of conducting audits and tax
412collection services in the department.
413     Section 9.  Except as otherwise expressly provided in this
414act, this act shall take effect upon becoming a law.


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