Bill Text: FL S1976 | 2010 | Regular Session | Introduced

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Bill Title: Department of Revenue [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-29 - Placed on Special Order Calendar; Read 2nd time -SJ 00995; Amendment(s) adopted (925538, 849614, 815508, 587724, 342988) -SJ 00996; Substituted CS/HB 7157 -SJ 00996; Laid on Table, companion bill(s) passed, see CS/HB 109 (Ch. 2010-32), CS/HB 5801 (Ch. 2010-166), CS/HB 7157 (Ch. 2010-138), CS/CS/SB 1412 (Ch. 2010-102), CS/CS/SB 1736 (Ch. 2010-90) -SJ 00996 [S1976 Detail]

Download: Florida-2010-S1976-Introduced.html

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