Bill Text: FL S1320 | 2017 | Regular Session | Introduced


Bill Title: Tax Administration

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2017-05-05 - Died in Appropriations, companion bill(s) passed, see HB 7109 (Ch. 2017-36) [S1320 Detail]

Download: Florida-2017-S1320-Introduced.html
       Florida Senate - 2017                                    SB 1320
       
       
        
       By Senator Stargel
       
       
       
       
       
       22-00963A-17                                          20171320__
    1                        A bill to be entitled                      
    2         An act relating to tax administration; amending s.
    3         198.30, F.S.; deleting a requirement for circuit
    4         judges to monthly report certain information to the
    5         Department of Revenue relating to the estates of
    6         certain decedents; amending s. 206.02, F.S.; deleting
    7         requirements to pay license taxes for a terminal
    8         supplier license, an importer, exporter, or blender of
    9         motor fuels license, or a wholesaler of motor fuel
   10         license; conforming a provision to changes made by the
   11         act; amending s. 206.021, F.S.; deleting a requirement
   12         to pay license taxes for a carrier license; amending
   13         s. 206.022, F.S.; deleting a requirement to pay
   14         license taxes for a terminal operator license;
   15         amending s. 206.03, F.S.; conforming a provision to
   16         changes made by the act; amending s. 206.045, F.S.;
   17         conforming a provision to changes made by the act;
   18         repealing ss. 206.405 and 206.406, F.S., relating to
   19         receipt for payment of license taxes and disposition
   20         of license tax funds, respectively; amending s.
   21         206.41, F.S.; deleting a requirement for the
   22         department to deduct a specified fee from certain
   23         motor fuel refund claims; amending s. 206.9943, F.S.;
   24         deleting a requirement to pay license fees for a
   25         pollutant tax license; amending s. 206.9952, F.S.;
   26         deleting a requirement to pay license fees for a
   27         natural gas fuel retailer license; amending s.
   28         206.9865, F.S.; deleting a requirement to pay
   29         application fees for an aviation fuel tax license for
   30         commercial air carriers; amending s. 212.0515, F.S.;
   31         deleting a requirement for vending machine operators
   32         to post a specified notice on vending machines;
   33         deleting a provision requiring the department to pay
   34         an informant certain rewards for reporting vending
   35         machines without the notice; conforming provisions to
   36         changes made by the act; amending s. 212.0596, F.S.;
   37         deleting an authorization for procedures that waive
   38         registration fees in relation to the use tax on mail
   39         order purchases by certain persons; amending s.
   40         212.18, F.S.; deleting a requirement for certificates
   41         of registration fees for certain dealers in relation
   42         to the sales and use tax; conforming provisions to
   43         changes made by the act; amending s. 336.021, F.S.;
   44         specifying a condition for the reimposition of ninth
   45         cent fuel taxes on motor and diesel fuels by a county;
   46         amending s. 336.025, F.S.; specifying a condition for
   47         the reimposition of local option fuel taxes on motor
   48         and diesel fuels by a county; providing construction
   49         relating to requirements on a decision to rescind a
   50         tax; amending s. 376.70, F.S.; deleting a requirement
   51         for drycleaning or dry drop-off facilities to pay
   52         registration fees to the department; amending s.
   53         376.75, F.S.; deleting a requirement to pay
   54         registration fees for certain persons producing,
   55         importing, selling, or using perchloroethylene;
   56         amending s. 443.131, F.S.; revising a deadline for
   57         employers of employees performing domestic services to
   58         annually report wages and pay certain contributions
   59         under the Reemployment Assistance Program Law;
   60         defining the term “holiday”; amending s. 443.141,
   61         F.S.; specifying a due date of certain employer
   62         contributions if such date falls on a weekend or
   63         holiday; defining the term “holiday”; conforming
   64         cross-references; amending s. 443.163, F.S.; deleting
   65         a form name; authorizing reemployment assistance tax
   66         collection service providers to waive a certain
   67         penalty under certain circumstances; amending s.
   68         733.2121, F.S.; providing that a personal
   69         representative may serve a notice to creditors on the
   70         department only under certain circumstances; deleting
   71         a provision providing construction; reenacting s.
   72         733.701, F.S., relating to notifying creditors, to
   73         incorporate the amendment made to s. 733.2121, F.S.,
   74         in a reference thereto; amending s. 206.998, F.S.;
   75         conforming cross-references; providing an effective
   76         date.
   77          
   78  Be It Enacted by the Legislature of the State of Florida:
   79  
   80         Section 1. Section 198.30, Florida Statutes, is amended to
   81  read:
   82         198.30 Circuit judge to report names of decedents, etc.
   83  Each circuit judge of this state shall, on or before the 10th
   84  day of every month, notify the Agency for Health Care
   85  Administration department of the names of all decedents; the
   86  names and addresses of the respective personal representatives,
   87  administrators, or curators appointed; the amount of the bonds,
   88  if any, required by the court; and the probable value of the
   89  estates, in all estates of decedents whose wills have been
   90  probated or propounded for probate before the circuit judge or
   91  upon which letters testamentary or upon whose estates letters of
   92  administration or curatorship have been sought or granted,
   93  during the preceding month; and such report shall contain any
   94  other information that which the circuit judge may have
   95  concerning the estates of such decedents. In addition, a copy of
   96  this report shall be provided to the Agency for Health Care
   97  Administration. A circuit judge shall also furnish forthwith
   98  such further information, from the records and files of the
   99  circuit court in regard to such estates, as the department may
  100  from time to time require.
  101         Section 2. Effective January 1, 2018, subsections (2), (3),
  102  and (4), paragraph (a) of subsection (7), and paragraph (b) of
  103  subsection (8) of section 206.02, Florida Statutes, are amended
  104  to read:
  105         206.02 Application for license; temporary license; terminal
  106  suppliers, importers, exporters, blenders, biodiesel
  107  manufacturers, and wholesalers.—
  108         (2) To procure a terminal supplier license, a person shall
  109  file with the department an application under oath, and in such
  110  form as the department may prescribe, setting forth:
  111         (a) The name under which the person will transact business
  112  within the state and that person’s registration number under s.
  113  4101 of the Internal Revenue Code.
  114         (b) The location, with street number address, of his or her
  115  principal office or place of business and the location where
  116  records will be made available for inspection.
  117         (c) The name and complete residence address of the owner or
  118  the names and addresses of the partners, if such person is a
  119  partnership, or of the principal officers, if such person is a
  120  corporation or association; and, if such person is a corporation
  121  organized under the laws of another state, territory, or
  122  country, he or she shall also indicate the state, territory, or
  123  country where the corporation is organized and the date the
  124  corporation was registered with the Department of State as a
  125  foreign corporation authorized to transact business in the
  126  state.
  127  
  128  The application shall require a $30 license tax. Each license
  129  must shall be renewed annually through application, including an
  130  annual $30 license tax.
  131         (3) To procure an importer, exporter, or blender of motor
  132  fuels license, a person shall file with the department an
  133  application under oath, and in such form as the department may
  134  prescribe, setting forth:
  135         (a) The name under which the person will transact business
  136  within the state.
  137         (b) The location, with street number address, of his or her
  138  principal office or place of business and the location where
  139  records will be made available for inspection.
  140         (c) The name and complete residence address of the owner or
  141  the names and addresses of the partners, if such person is a
  142  partnership, or of the principal officers, if such person is a
  143  corporation or association; and, if such person is a corporation
  144  organized under the laws of another state, territory, or
  145  country, he or she shall also indicate the state, territory, or
  146  country where the corporation is organized and the date the
  147  corporation was registered with the Department of State as a
  148  foreign corporation authorized to transact business in the
  149  state.
  150  
  151  The application shall require a $30 license tax. Each license
  152  must shall be renewed annually through application, including an
  153  annual $30 license tax.
  154         (4) To procure a wholesaler of motor fuel license, a person
  155  shall file with the department an application under oath and in
  156  such form as the department may prescribe, setting forth:
  157         (a) The name under which the person will transact business
  158  within the state.
  159         (b) The location, with street number address, of his or her
  160  principal office or place of business within this state and the
  161  location where records will be made available for inspection.
  162         (c) The name and complete residence address of the owner or
  163  the names and addresses of the partners, if such person is a
  164  partnership, or of the principal officers, if such person is a
  165  corporation or association; and, if such person is a corporation
  166  organized under the laws of another state, territory, or
  167  country, he or she shall also indicate the state, territory, or
  168  country where the corporation is organized and the date the
  169  corporation was registered with the Department of State as a
  170  foreign corporation authorized to transact business in the
  171  state.
  172  
  173  The application shall require a $30 license tax. Each license
  174  must shall be renewed annually through application, including an
  175  annual $30 license fee.
  176         (7)(a) If all applicants for a license hold a current
  177  license in good standing of the same type and kind, the
  178  department shall issue a temporary license upon the filing of a
  179  completed application, payment of all fees, and the posting of
  180  adequate bond. A temporary license shall automatically expire 90
  181  days after its effective date or, prior to the expiration of 90
  182  days or the period of any extension, upon issuance of a
  183  permanent license or of a notice of intent to deny a permanent
  184  license. A temporary license may be extended once for a period
  185  not to exceed 60 days, upon written request of the applicant,
  186  subject to the restrictions imposed by this subsection.
  187         (8)
  188         (b) Notwithstanding the provisions of this chapter
  189  requiring a license tax and a bond or criminal background check,
  190  the department may issue a temporary license as an importer or
  191  exporter to a person who holds a valid Florida wholesaler
  192  license or to a person who is an unlicensed dealer. A license
  193  may be issued under this subsection only to a business that has
  194  a physical location in this state and holds a valid Florida
  195  sales and use tax certificate of registration or that holds a
  196  valid fuel license issued by another state.
  197         Section 3. Effective January 1, 2018, subsection (3) and
  198  paragraph (b) of subsection (5) of section 206.021, Florida
  199  Statutes, are amended to read:
  200         206.021 Application for license; carriers.—
  201         (3) The application shall require a $30 license tax. Each
  202  license must shall be renewed annually through application,
  203  including an annual $30 license tax.
  204         (5)
  205         (b) Notwithstanding the provisions of this chapter
  206  requiring a license tax and a bond or criminal background check,
  207  the department may issue a temporary license as a carrier to a
  208  person who holds a valid Florida wholesaler, importer, exporter,
  209  or blender license or to a person who is an unlicensed dealer. A
  210  license may be issued under this subsection only to a business
  211  that has a physical location in this state and holds a valid
  212  Florida sales and use tax certificate of registration or that
  213  holds a valid fuel license issued by another state.
  214         Section 4. Effective January 1, 2018, subsection (2) of
  215  section 206.022, Florida Statutes, is amended to read:
  216         206.022 Application for license; terminal operators.—
  217         (2) The application shall require a $30 license tax. Each
  218  license shall be renewed annually through application, including
  219  an annual $30 license tax.
  220         Section 5. Effective January 1, 2018, subsection (1) of
  221  section 206.03, Florida Statutes, is amended to read:
  222         206.03 Licensing of terminal suppliers, importers,
  223  exporters, and wholesalers.—
  224         (1) The application in proper form having been accepted for
  225  filing, the filing fee paid, and the bond accepted and approved,
  226  except as provided in s. 206.05(1), the department shall issue
  227  to such person a license to transact business in the state,
  228  subject to cancellation of such license as provided by law.
  229         Section 6. Effective January 1, 2018, section 206.045,
  230  Florida Statutes, is amended to read:
  231         206.045 Licensing period; cost for license issuance.
  232  Beginning January 1, 1998, the licensing period under this
  233  chapter shall be a calendar year, or any part thereof. The cost
  234  of any such license issued pursuant to this chapter shall be
  235  $30.
  236         Section 7. Effective January 1, 2018, ss. 206.405 and
  237  206.406, Florida Statutes, are repealed.
  238         Section 8. Effective January 1, 2018, paragraph (c) of
  239  subsection (5) of section 206.41, Florida Statutes, is amended
  240  to read:
  241         206.41 State taxes imposed on motor fuel.—
  242         (5)
  243         (c)1. No refund may be authorized unless a sworn
  244  application therefor containing such information as the
  245  department may determine is filed with the department not later
  246  than the last day of the month following the quarter for which
  247  the refund is claimed. However, when a justified excuse for late
  248  filing is presented to the department and the last preceding
  249  claim was filed on time, the deadline for filing may be extended
  250  an additional month. No refund will be authorized unless the
  251  amount due is for $5 or more for any refund period and unless
  252  application is made upon forms prescribed by the department.
  253         2. Claims made for refunds provided pursuant to subsection
  254  (4) shall be paid quarterly. The department shall deduct a fee
  255  of $2 for each claim, which fee shall be deposited in the
  256  General Revenue Fund.
  257         Section 9. Effective January 1, 2018, subsection (3) of
  258  section 206.9943, Florida Statutes, is amended to read:
  259         206.9943 Pollutant tax license.—
  260         (3) The license must be renewed annually, and the fee for
  261  original application or renewal is $30.
  262         Section 10. Effective January 1, 2018, subsection (9) of
  263  section 206.9952, Florida Statutes, is amended to read:
  264         206.9952 Application for license as a natural gas fuel
  265  retailer.—
  266         (9) The license application requires a license fee of $5.
  267  Each license shall be renewed annually by submitting a
  268  reapplication and the license fee to the department. The license
  269  fee shall be paid to the department for deposit into the General
  270  Revenue Fund.
  271         Section 11. Effective January 1, 2018, subsection (3) of
  272  section 206.9865, Florida Statutes, is amended to read:
  273         206.9865 Commercial air carriers; registration; reporting.—
  274         (3) The application must be renewed annually and the fee
  275  for application or renewal is $30.
  276         Section 12. Effective January 1, 2018, subsections (3) and
  277  (4) and present subsection (7) of section 212.0515, Florida
  278  Statutes, are amended to read:
  279         212.0515 Sales from vending machines; sales to vending
  280  machine operators; special provisions; registration; penalties.—
  281         (3)(a) An operator of a vending machine may not operate or
  282  cause to be operated in this state any vending machine until the
  283  operator has registered with the department and, has obtained a
  284  separate registration certificate for each county in which such
  285  machines are located, and has affixed a notice to each vending
  286  machine selling food or beverages. The notice must be
  287  conspicuously displayed on the vending machine when it is being
  288  operated in this state and shall contain the following language
  289  in conspicuous type: NOTICE TO CUSTOMER: FLORIDA LAW REQUIRES
  290  THIS NOTICE TO BE POSTED ON ALL FOOD AND BEVERAGE VENDING
  291  MACHINES. REPORT ANY MACHINE WITHOUT A NOTICE TO (TOLL-FREE
  292  NUMBER). YOU MAY BE ELIGIBLE FOR A CASH REWARD. DO NOT USE THIS
  293  NUMBER TO REPORT PROBLEMS WITH THE VENDING MACHINE SUCH AS LOST
  294  MONEY OR OUT-OF-DATE PRODUCTS.
  295         (b) The department shall establish a toll-free number to
  296  report any violations of this section. Upon a determination that
  297  a violation has occurred, the department shall pay the informant
  298  a reward of up to 10 percent of previously unpaid taxes
  299  recovered as a result of the information provided. A person who
  300  receives information concerning a violation of this section from
  301  an employee as specified in s. 213.30 is not eligible for a cash
  302  reward.
  303         (4) A penalty of $250 per machine is imposed on an operator
  304  who fails to properly obtain and display the required notice on
  305  any machine. Penalties accrue interest as provided for
  306  delinquent taxes under this chapter and apply in addition to all
  307  other applicable taxes, interest, and penalties.
  308         (6)(7) The department may adopt rules necessary to
  309  administer the provisions of this section and may establish a
  310  schedule for phasing in the requirement that existing notices be
  311  replaced with revised notices displayed on vending machines.
  312         Section 13. Effective January 1, 2018, subsection (7) of
  313  section 212.0596, Florida Statutes, is amended to read:
  314         212.0596 Taxation of mail order sales.—
  315         (7) The department may establish by rule procedures for
  316  collecting the use tax from unregistered persons who but for
  317  their mail order purchases would not be required to remit sales
  318  or use tax directly to the department. The procedures may
  319  provide for waiver of registration and registration fees,
  320  provisions for irregular remittance of tax, elimination of the
  321  collection allowance, and nonapplication of local option
  322  surtaxes.
  323         Section 14. Effective January 1, 2018, paragraphs (a) and
  324  (c) of subsection (3) of section 212.18, Florida Statutes, are
  325  amended to read:
  326         212.18 Administration of law; registration of dealers;
  327  rules.—
  328         (3)(a) A person desiring to engage in or conduct business
  329  in this state as a dealer, or to lease, rent, or let or grant
  330  licenses in living quarters or sleeping or housekeeping
  331  accommodations in hotels, apartment houses, roominghouses, or
  332  tourist or trailer camps that are subject to tax under s.
  333  212.03, or to lease, rent, or let or grant licenses in real
  334  property, and a person who sells or receives anything of value
  335  by way of admissions, must file with the department an
  336  application for a certificate of registration for each place of
  337  business. The application must include the names of the persons
  338  who have interests in such business and their residences, the
  339  address of the business, and other data reasonably required by
  340  the department. However, owners and operators of vending
  341  machines or newspaper rack machines are required to obtain only
  342  one certificate of registration for each county in which such
  343  machines are located. The department, by rule, may authorize a
  344  dealer that uses independent sellers to sell its merchandise to
  345  remit tax on the retail sales price charged to the ultimate
  346  consumer in lieu of having the independent seller register as a
  347  dealer and remit the tax. The department may appoint the county
  348  tax collector as the department’s agent to accept applications
  349  for registrations. The application must be submitted to the
  350  department before the person, firm, copartnership, or
  351  corporation may engage in such business, and it must be
  352  accompanied by a registration fee of $5. However, a registration
  353  fee is not required to accompany an application to engage in or
  354  conduct business to make mail order sales. The department may
  355  waive the registration fee for applications submitted through
  356  the department’s Internet registration process.
  357         (c)1. A person who engages in acts requiring a certificate
  358  of registration under this subsection and who fails or refuses
  359  to register commits a misdemeanor of the first degree,
  360  punishable as provided in s. 775.082 or s. 775.083. Such acts
  361  are subject to injunctive proceedings as provided by law. A
  362  person who engages in acts requiring a certificate of
  363  registration and who fails or refuses to register is also
  364  subject to a $100 initial registration fee in lieu of the $5
  365  registration fee required by paragraph (a). However, the
  366  department may waive the increase in the registration fee if it
  367  finds that the failure to register was due to reasonable cause
  368  and not to willful negligence, willful neglect, or fraud.
  369         2.a. A person who willfully fails to register after the
  370  department provides notice of the duty to register as a dealer
  371  commits a felony of the third degree, punishable as provided in
  372  s. 775.082, s. 775.083, or s. 775.084.
  373         b. The department shall provide written notice of the duty
  374  to register to the person by personal service or by sending
  375  notice by registered mail to the person’s last known address.
  376  The department may provide written notice by both methods
  377  described in this sub-subparagraph.
  378         Section 15. Subsection (5) of section 336.021, Florida
  379  Statutes, is amended to read:
  380         336.021 County transportation system; levy of ninth-cent
  381  fuel tax on motor fuel and diesel fuel.—
  382         (5) All impositions of the tax shall be levied before
  383  October 1 of each year to be effective January 1 of the
  384  following year. However, levies of the tax which were in effect
  385  on July 1, 2002, and which expire on August 31 of any year may
  386  be reimposed at the current authorized rate if the imposition of
  387  the tax is levied before July 1 and is to be effective September
  388  1 of the year of expiration. All impositions shall be required
  389  to end on December 31 of a year. A decision to rescind the tax
  390  shall not take effect on any date other than December 31 and
  391  shall require a minimum of 60 days’ notice to the department of
  392  such decision.
  393         Section 16. Paragraphs (a) and (b) of subsection (1) and
  394  paragraph (a) of subsection (5) of section 336.025, Florida
  395  Statutes, are amended to read:
  396         336.025 County transportation system; levy of local option
  397  fuel tax on motor fuel and diesel fuel.—
  398         (1)(a) In addition to other taxes allowed by law, there may
  399  be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1
  400  cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
  401  fuel tax upon every gallon of motor fuel and diesel fuel sold in
  402  a county and taxed under the provisions of part I or part II of
  403  chapter 206.
  404         1. All impositions and rate changes of the tax shall be
  405  levied before October 1 to be effective January 1 of the
  406  following year for a period not to exceed 30 years, and the
  407  applicable method of distribution shall be established pursuant
  408  to subsection (3) or subsection (4). However, levies of the tax
  409  which were in effect on July 1, 2002, and which expire on August
  410  31 of any year may be reimposed at the current authorized rate
  411  if the imposition of the tax is levied before July 1 and is
  412  effective September 1 of the year of expiration. Upon
  413  expiration, the tax may be relevied provided that a
  414  redetermination of the method of distribution is made as
  415  provided in this section.
  416         2. County and municipal governments shall utilize moneys
  417  received pursuant to this paragraph only for transportation
  418  expenditures.
  419         3. Any tax levied pursuant to this paragraph may be
  420  extended on a majority vote of the governing body of the county.
  421  A redetermination of the method of distribution shall be
  422  established pursuant to subsection (3) or subsection (4), if,
  423  after July 1, 1986, the tax is extended or the tax rate changed,
  424  for the period of extension or for the additional tax.
  425         (b) In addition to other taxes allowed by law, there may be
  426  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
  427  4-cent, or 5-cent local option fuel tax upon every gallon of
  428  motor fuel sold in a county and taxed under the provisions of
  429  part I of chapter 206. The tax shall be levied by an ordinance
  430  adopted by a majority plus one vote of the membership of the
  431  governing body of the county or by referendum.
  432         1. All impositions and rate changes of the tax shall be
  433  levied before October 1, to be effective January 1 of the
  434  following year. However, levies of the tax which were in effect
  435  on July 1, 2002, and which expire on August 31 of any year may
  436  be reimposed at the current authorized rate if the imposition of
  437  the tax is levied before July 1 and is effective September 1 of
  438  the year of expiration.
  439         2. The county may, prior to levy of the tax, establish by
  440  interlocal agreement with one or more municipalities located
  441  therein, representing a majority of the population of the
  442  incorporated area within the county, a distribution formula for
  443  dividing the entire proceeds of the tax among county government
  444  and all eligible municipalities within the county. If no
  445  interlocal agreement is adopted before the effective date of the
  446  tax, tax revenues shall be distributed pursuant to the
  447  provisions of subsection (4). If no interlocal agreement exists,
  448  a new interlocal agreement may be established prior to June 1 of
  449  any year pursuant to this subparagraph. However, any interlocal
  450  agreement agreed to under this subparagraph after the initial
  451  levy of the tax or change in the tax rate authorized in this
  452  section shall under no circumstances materially or adversely
  453  affect the rights of holders of outstanding bonds which are
  454  backed by taxes authorized by this paragraph, and the amounts
  455  distributed to the county government and each municipality shall
  456  not be reduced below the amount necessary for the payment of
  457  principal and interest and reserves for principal and interest
  458  as required under the covenants of any bond resolution
  459  outstanding on the date of establishment of the new interlocal
  460  agreement.
  461         3. County and municipal governments shall use moneys
  462  received pursuant to this paragraph for transportation
  463  expenditures needed to meet the requirements of the capital
  464  improvements element of an adopted comprehensive plan or for
  465  expenditures needed to meet immediate local transportation
  466  problems and for other transportation-related expenditures that
  467  are critical for building comprehensive roadway networks by
  468  local governments. For purposes of this paragraph, expenditures
  469  for the construction of new roads, the reconstruction or
  470  resurfacing of existing paved roads, or the paving of existing
  471  graded roads shall be deemed to increase capacity and such
  472  projects shall be included in the capital improvements element
  473  of an adopted comprehensive plan. Expenditures for purposes of
  474  this paragraph shall not include routine maintenance of roads.
  475         (5)(a) By October 1 of each year, the county shall notify
  476  the Department of Revenue of the rate of the taxes levied
  477  pursuant to paragraphs (1)(a) and (b), and of its decision to
  478  rescind or change the rate of a tax, if applicable, and shall
  479  provide the department with a certified copy of the interlocal
  480  agreement established under subparagraph (1)(b)2. or
  481  subparagraph (3)(a)1. with distribution proportions established
  482  by such agreement or pursuant to subsection (4), if applicable.
  483  A decision to rescind a tax may not take effect on any date
  484  other than December 31, regardless of when the tax was
  485  originally imposed, and requires a minimum of 60 days’ notice to
  486  the Department of Revenue of such decision.
  487         Section 17. Effective January 1, 2018, subsection (2) of
  488  section 376.70, Florida Statutes, is amended to read:
  489         376.70 Tax on gross receipts of drycleaning facilities.—
  490         (2) Each drycleaning facility or dry drop-off facility
  491  imposing a charge for the drycleaning or laundering of clothing
  492  or other fabrics is required to register with the Department of
  493  Revenue and become licensed for the purposes of this section.
  494  The owner or operator of the facility shall register the
  495  facility with the Department of Revenue. Drycleaning facilities
  496  or dry drop-off facilities operating at more than one location
  497  are only required to have a single registration. The fee for
  498  registration is $30. The owner or operator of the facility shall
  499  pay the registration fee to the Department of Revenue. The
  500  department may waive the registration fee for applications
  501  submitted through the department’s Internet registration
  502  process.
  503         Section 18. Subsection (2) of section 376.75, Florida
  504  Statutes, is amended to read:
  505         376.75 Tax on production or importation of
  506  perchloroethylene.—
  507         (2) Any person producing in, importing into, or causing to
  508  be imported into, or selling in, this state perchloroethylene
  509  must register with the Department of Revenue and become licensed
  510  for the purposes of remitting the tax pursuant to, or providing
  511  information required by, this section. Such person must register
  512  as a seller of perchloroethylene, a user of perchloroethylene in
  513  drycleaning facilities, or a user of perchloroethylene for
  514  purposes other than drycleaning. Persons operating at more than
  515  one location are only required to have a single registration.
  516  The fee for registration is $30. Failure to timely register is a
  517  misdemeanor of the first degree, punishable as provided in s.
  518  775.082 or s. 775.083.
  519         Section 19. Subsection (1) of section 443.131, Florida
  520  Statutes, is amended to read:
  521         443.131 Contributions.—
  522         (1) PAYMENT OF CONTRIBUTIONS.—Contributions accrue and are
  523  payable by each employer for each calendar quarter he or she is
  524  subject to this chapter for wages paid during each calendar
  525  quarter for employment. Contributions are due and payable by
  526  each employer to the tax collection service provider, in
  527  accordance with the rules adopted by the Department of Economic
  528  Opportunity or the state agency providing tax collection
  529  services. This subsection does not prohibit the tax collection
  530  service provider from allowing, at the request of the employer,
  531  employers of employees performing domestic services, as defined
  532  in s. 443.1216(6), to pay contributions or report wages at
  533  intervals other than quarterly when the nonquarterly payment or
  534  reporting assists the service provider and when nonquarterly
  535  payment and reporting is authorized under federal law. Employers
  536  of employees performing domestic services may report wages and
  537  pay contributions annually, with a due date of no later than
  538  January 31, unless that day is a Saturday, Sunday, or holiday,
  539  in which event the due date is the next day that is not a
  540  Saturday, Sunday, or holiday. For purposes of this subsection,
  541  the term “holiday” means a day designated under s. 110.117(1)
  542  and (2) and any other day when the offices of the United States
  543  Postal Service are closed January 1 and a delinquency date of
  544  February 1. To qualify for this election, the employer must
  545  employ only employees performing domestic services, be eligible
  546  for a variation from the standard rate computed under subsection
  547  (3), apply to this program no later than December 1 of the
  548  preceding calendar year, and agree to provide the department or
  549  its tax collection service provider with any special reports
  550  that are requested, including copies of all federal employment
  551  tax forms. An employer who fails to timely furnish any wage
  552  information required by the department or its tax collection
  553  service provider loses the privilege to participate in this
  554  program, effective the calendar quarter immediately after the
  555  calendar quarter the failure occurred. The employer may reapply
  556  for annual reporting when a complete calendar year elapses after
  557  the employer’s disqualification if the employer timely furnished
  558  any requested wage information during the period in which annual
  559  reporting was denied. An employer may not deduct contributions,
  560  interests, penalties, fines, or fees required under this chapter
  561  from any part of the wages of his or her employees. A fractional
  562  part of a cent less than one-half cent shall be disregarded from
  563  the payment of contributions, but a fractional part of at least
  564  one-half cent shall be increased to 1 cent.
  565         Section 20. Paragraph (d) of subsection (1) of section
  566  443.141, Florida Statutes, is amended to read:
  567         443.141 Collection of contributions and reimbursements.—
  568         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
  569  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
  570         (d) Payments for contributions.—For an annual
  571  administrative fee not to exceed $5, a contributing employer may
  572  pay its quarterly contributions due for wages paid in the first
  573  three quarters of each year in equal installments if those
  574  contributions are paid as follows:
  575         1. For contributions due for wages paid in the first
  576  quarter of each year, one-fourth of the contributions due must
  577  be paid on or before April 30, one-fourth must be paid on or
  578  before July 31, one-fourth must be paid on or before October 31,
  579  and one-fourth must be paid on or before December 31.
  580         2. In addition to the payments specified in subparagraph
  581  1., for contributions due for wages paid in the second quarter
  582  of each year, one-third of the contributions due must be paid on
  583  or before July 31, one-third must be paid on or before October
  584  31, and one-third must be paid on or before December 31.
  585         3. In addition to the payments specified in subparagraphs
  586  1. and 2., for contributions due for wages paid in the third
  587  quarter of each year, one-half of the contributions due must be
  588  paid on or before October 31, and one-half must be paid on or
  589  before December 31.
  590         4. If any of the due dates in this paragraph falls on a
  591  Saturday, Sunday, or holiday, the due date is the next day that
  592  is not a Saturday, Sunday, or holiday. For purposes of this
  593  paragraph, the term “holiday” means a day designated under s.
  594  110.117(1) and (2) and any other day when the offices of the
  595  United States Postal Service are closed.
  596         5.4. The annual administrative fee assessed for electing to
  597  pay under the installment method shall be collected at the time
  598  the employer makes the first installment payment each year. The
  599  fee shall be segregated from the payment and deposited into the
  600  Operating Trust Fund of the Department of Revenue.
  601         6.5. Interest does not accrue on any contribution that
  602  becomes due for wages paid in the first three quarters of each
  603  year if the employer pays the contribution in accordance with
  604  subparagraphs 1.-5. subparagraphs 1.-4. Interest and fees
  605  continue to accrue on prior delinquent contributions and
  606  commence accruing on all contributions due for wages paid in the
  607  first three quarters of each year which are not paid in
  608  accordance with subparagraphs 1.-4. subparagraphs 1.-3.
  609  Penalties may be assessed in accordance with this chapter. The
  610  contributions due for wages paid in the fourth quarter are not
  611  affected by this paragraph and are due and payable in accordance
  612  with this chapter.
  613         Section 21. Section 443.163, Florida Statutes, is amended
  614  to read:
  615         443.163 Electronic reporting and remitting of contributions
  616  and reimbursements.—
  617         (1) An employer may file any report and remit any
  618  contributions or reimbursements required under this chapter by
  619  electronic means. The Department of Economic Opportunity or the
  620  state agency providing reemployment assistance tax collection
  621  services shall adopt rules prescribing the format and
  622  instructions necessary for electronically filing reports and
  623  remitting contributions and reimbursements to ensure a full
  624  collection of contributions and reimbursements due. The
  625  acceptable method of transfer, the method, form, and content of
  626  the electronic means, and the method, if any, by which the
  627  employer will be provided with an acknowledgment shall be
  628  prescribed by the department or its tax collection service
  629  provider. However, any employer who employed 10 or more
  630  employees in any quarter during the preceding state fiscal year
  631  must file the Employers Quarterly Reports (UCT-6) for the
  632  current calendar year and remit the contributions and
  633  reimbursements due by electronic means approved by the tax
  634  collection service provider. A person who prepared and reported
  635  for 100 or more employers in any quarter during the preceding
  636  state fiscal year must file the Employers Quarterly Reports
  637  (UCT-6) for each calendar quarter in the current calendar year,
  638  beginning with reports due for the second calendar quarter of
  639  2003, by electronic means approved by the tax collection service
  640  provider.
  641         (2)(a) An employer who is required by law to file an
  642  Employers Quarterly Report (UCT-6) by approved electronic means,
  643  but who files the report by a means other than approved
  644  electronic means, is liable for a penalty of $50 for that report
  645  and $1 for each employee. This penalty is in addition to any
  646  other penalty provided by this chapter. However, the penalty
  647  does not apply if the tax collection service provider waives the
  648  electronic filing requirement in advance. An employer who fails
  649  to remit contributions or reimbursements by approved electronic
  650  means as required by law is liable for a penalty of $50 for each
  651  remittance submitted by a means other than approved electronic
  652  means. This penalty is in addition to any other penalty provided
  653  by this chapter.
  654         (b) A person who prepared and reported for 100 or more
  655  employers in any quarter during the preceding state fiscal year,
  656  but who fails to file an Employers Quarterly Report (UCT-6) for
  657  each calendar quarter in the current calendar year by approved
  658  electronic means, is liable for a penalty of $50 for that report
  659  and $1 for each employee. This penalty is in addition to any
  660  other penalty provided by this chapter. However, the penalty
  661  does not apply if the tax collection service provider waives the
  662  electronic filing requirement in advance.
  663         (3) The tax collection service provider may waive the
  664  requirement to file an Employers Quarterly Report (UCT-6) by
  665  electronic means for employers that are unable to comply despite
  666  good faith efforts or due to circumstances beyond the employer’s
  667  reasonable control.
  668         (a) As prescribed by the Department of Economic Opportunity
  669  or its tax collection service provider, grounds for approving
  670  the waiver include, but are not limited to, circumstances in
  671  which the employer does not:
  672         1. Currently file information or data electronically with
  673  any business or government agency; or
  674         2. Have a compatible computer that meets or exceeds the
  675  standards prescribed by the department or its tax collection
  676  service provider.
  677         (b) The tax collection service provider shall accept other
  678  reasons for requesting a waiver from the requirement to submit
  679  the Employers Quarterly Report (UCT-6) by electronic means,
  680  including, but not limited to:
  681         1. That the employer needs additional time to program his
  682  or her computer;
  683         2. That complying with this requirement causes the employer
  684  financial hardship; or
  685         3. That complying with this requirement conflicts with the
  686  employer’s business procedures.
  687         (c) The department or the state agency providing
  688  reemployment assistance tax collection services may establish by
  689  rule the length of time a waiver is valid and may determine
  690  whether subsequent waivers will be authorized, based on this
  691  subsection.
  692         (4) As used in this section, the term “electronic means”
  693  includes, but is not limited to, electronic data interchange;
  694  electronic funds transfer; and use of the Internet, telephone,
  695  or other technology specified by the Department of Economic
  696  Opportunity or its tax collection service provider.
  697         (5) The tax collection service provider may waive the
  698  penalty imposed by this section if a written request for a
  699  waiver is filed which establishes that imposition would be
  700  inequitable. Examples of inequity include, but are not limited
  701  to, situations where the failure to electronically file was
  702  caused by one of the following factors:
  703         (a) Death or serious illness of the person responsible for
  704  the preparation and filing of the report.
  705         (b) Destruction of the business records by fire or other
  706  casualty.
  707         (c) Unscheduled and unavoidable computer downtime.
  708         Section 22. Paragraph (e) of subsection (3) of section
  709  733.2121, Florida Statutes, is amended to read:
  710         733.2121 Notice to creditors; filing of claims.—
  711         (3)
  712         (e) The personal representative may serve a notice to
  713  creditors on the Department of Revenue only when the Department
  714  of Revenue is determined to be a creditor under paragraph (a) If
  715  the Department of Revenue has not previously been served with a
  716  copy of the notice to creditors, then service of the inventory
  717  on the Department of Revenue shall be the equivalent of service
  718  of a copy of the notice to creditors.
  719         Section 23. For the purpose of incorporating the amendment
  720  made by this act to section 733.2121, Florida Statutes, in a
  721  reference thereto, section 733.701, Florida Statutes, is
  722  reenacted to read:
  723         733.701 Notifying creditors.—Unless creditors’ claims are
  724  otherwise barred by s. 733.710, every personal representative
  725  shall cause notice to creditors to be published and served under
  726  s. 733.2121.
  727         Section 24. Effective January 1, 2018, section 206.998,
  728  Florida Statutes, is amended to read:
  729         206.998 Applicability of specified sections of parts I and
  730  II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
  731  206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
  732  206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
  733  206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
  734  206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
  735  206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
  736  206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
  737  206.608, and 206.61 of part I of this chapter and ss. 206.86,
  738  206.872, 206.874, 206.8745, 206.88, 206.90, and 206.93 of part
  739  II of this chapter shall, as far as lawful or practicable, be
  740  applicable to the tax levied and imposed and to the collection
  741  thereof as if fully set out in this part. However, any provision
  742  of any such section does not apply if it conflicts with any
  743  provision of this part.
  744         Section 25. Except as otherwise expressly provided in this
  745  act, this act shall take effect upon becoming a law.

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