PCS for CS/HB 15 (2021) — An act relating to taxation
Summary
A proposed committee substitute, PCS for CS/HB 15 ORIGINAL, of 2021, a bill to be entitled an act relating to taxation. The bill revises the definition of "retail sale" to include sales facilitated through a marketplace and amends sections 212.02, 212.05, 212.054 and 212.0596 on marketplace providers, remote sales and the discretionary sales surtax. It creates section 212.05965 on marketplace providers and marketplace sellers, with Department of Revenue examination and audit authority, and later sections include an appropriation of $353,000 in nonrecurring funds from the General Revenue Fund to the Department of Revenue. Section 28 is a severability clause and Section 29 sets the effective date.
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“PCS for CS/HB 15 (2021) — An act relating to taxation.”
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
PCS for CS/HB 15 ORIGINAL 2021
1 A bill to be entitled
2 An act relating to taxation; providing a short title;
3 amending s. 212.02, F.S.; revising the definition of
4 the term "retail sale" to include sales facilitated
5 through a marketplace; conforming a provision to
6 changes made by the act; amending s. 212.05, F.S.;
7 conforming provisions to changes made by the act;
8 amending s. 212.054, F.S.; requiring marketplace
9 providers and persons located outside of this state to
10 remit discretionary sales surtax when delivering
11 tangible personal property to a county imposing a
12 surtax; amending s. 212.0596, F.S.; replacing
13 provisions relating to the taxation of mail order
14 sales with provisions relating to the taxation of
15 remote sales; defining the terms "remote sale" and
16 "substantial number of remote sales"; providing that
17 every person making a substantial number of remote
18 sales is a dealer for purposes of the sales and use
19 tax; authorizing the Department of Revenue to adopt
20 rules for collecting use taxes from unregistered
21 persons; requiring marketplace providers and persons
22 required to report remote sales to remit discretionary
23 sales surtax when delivering tangible personal
24 property to a county imposing a surtax; creating s.
25 212.05965, F.S.; defining terms; providing that
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26 certain marketplace providers are dealers for purposes
27 of the sales and use tax; requiring certain
28 marketplace providers to provide a certain
29 certification to their marketplace sellers; specifying
30 requirements for marketplace sellers; requiring
31 certain marketplace providers to allow the Department
32 of Revenue to examine and audit their books and
33 records; specifying the examination and audit
34 authority of the Department of Revenue; providing that
35 a marketplace seller, rather than the marketplace
36 provider, is liable for sales tax collection and
37 remittance under certain circumstances; authorizing
38 marketplace providers and marketplace sellers to enter
39 into agreements for the recovery of certain taxes,
40 interest, and penalties; providing construction and
41 applicability; amending s. 212.05965, F.S.; requiring
42 marketplace providers to collect and remit certain
43 additional fees at the time of sale; authorizing
44 marketplace providers and marketplace sellers to
45 contractually agree for marketplace sellers to collect
46 applicable taxes and fees; specifying requirements for
47 marketplace sellers who collect such taxes and fees;
48 providing for liability of sellers who fail to collect
49 or remit such taxes and fees; amending s. 212.06,
50 F.S.; revising the definition of the term "dealer";
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51 conforming provisions to changes made by the act;
52 amending 212.07, F.S.; conforming a cross-reference;
53 amending 212.11, F.S.; requiring certain marketplace
54 providers or persons required to report remote sales
55 to file returns and pay taxes electronically; amending
56 s. 212.12, F.S.; deleting the authority of the
57 Department of Revenue's executive director to
58 negotiate a collection allowance with certain dealers;
59 deleting the requirement that certain sales and use
60 taxes on communications services be collected on the
61 basis of a certain addition; requiring that certain
62 sales and use taxes be calculated based on a specified
63 rounding algorithm, rather than specified brackets;
64 conforming provisions to changes made by the act;
65 amending s. 212.18, F.S.; requiring certain
66 marketplace providers or persons required to report
67 remote sales to file a registration application
68 electronically; conforming a provision to changes made
69 by the act; amending s. 212.20, F.S.; providing
70 applicability of requirements for refund of taxes
71 adjudicated unconstitutionally collected to taxes
72 levied or collected pursuant to marketplace
73 provisions; requiring certain amounts to be deposited
74 into the Unemployment Compensation Trust Fund during
75 specified periods; specifying requirements for the
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76 Department of Revenue in reducing distributions by
77 certain refund amounts paid out of the General Revenue
78 Fund; requiring the Office of Economic and Demographic
79 Research to certify to the Department of Revenue
80 whether the trust fund balance exceeds a certain
81 amount; providing for contingent future repeal;
82 amending s. 443.1216, F.S.; conforming a cross-
83 reference; amending s. 443.131, F.S.; specifying, at
84 certain periods, multipliers to be applied to employer
85 chargeable benefits for purposes of calculating
86 employer reemployment assistance contribution rates;
87 excluding reemployment benefits paid during a certain
88 timeframe and certain COVID-19-related benefits paid
89 from being included in a variable rate calculation;
90 requiring that contribution rates in certain years be
91 calculated without applying a trust fund positive
92 adjustment factor; excluding reemployment benefits
93 paid during a certain timeframe and certain COVID-19-
94 related benefits paid from being calculated in the
95 noncharge benefits and excess payments adjustment
96 factors; requiring the tax collection service provider
97 to reissue rates for a certain year; specifying
98 requirements for employers and the Department of
99 Revenue; requiring a refund of excess paid amounts
100 under certain circumstances; specifying requirements
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101 for calculating and assigning contribution rates for
102 certain years; specifying requirements for the
103 Department of Economic Opportunity and the tax
104 collection service provider; providing for contingent
105 future repeal of modified rate calculations;
106 specifying requirements for calculating adjustments to
107 a benefit ratio multiplier; conforming a cross-
108 reference; providing retroactive applicability;
109 amending s. 443.191, F.S.; adding a specified source
110 of revenues to the Unemployment Compensation Trust
111 Fund; amending ss. 212.04 and 212.0506, F.S.;
112 conforming provisions to changes made by the act;
113 amending 213.015, F.S.; conforming a cross-reference;
114 authorizing taxpayers to use one of two methods for
115 calculating sales tax for a specified timeframe
116 providing construction; amending s. 213.27, F.S.;
117 conforming provisions to changes made by the act;
118 reenacting s. 212.055(2)(c), (3)(c), (8)(c), and
119 (9)(c), F.S., relating to discretionary sales
120 surtaxes, to incorporate the amendment made to s.
121 212.054, F.S., in references thereto; providing
122 applicability; providing relief to certain persons for
123 liability for tax, penalty, and interest due on
124 certain remote sales and owed on certain purchases
125 that occurred before a certain date; providing
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126 applicability; prohibiting the department from using
127 data received from marketplace providers or persons
128 making remote sales for certain purposes; providing
129 applicability; providing construction; authorizing the
130 department to adopt emergency rules; providing for
131 expiration of that authority; authorizing the
132 department to contract with a qualified vendor for
133 certain purposes without using a competitive
134 solicitation process; providing an appropriation;
135 providing for severability; providing effective dates.
136
137 WHEREAS, during the 2020 calendar year, the United States
138 economy was significantly strained by the COVID-19 pandemic, and
139 such economic stress is continuing in the 2021 calendar year and
140 may have impacts in later years, and
141 WHEREAS, the State of Florida was in full lockdown during
142 April 2020 and then began to reopen the Florida economy in a
143 measured manner thereafter, and
144 WHEREAS, the financial strain of lockdowns and reduced
145 economic activity caused some Florida businesses to close
146 permanently and others to terminate portions of their workforce,
147 and
148 WHEREAS, in the 6-month period before April 2020, Florida's
149 average monthly reemployment assistance benefits expense was
150 $27.2 million, and
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151 WHEREAS, beginning in April 2020, Florida's monthly
152 reemployment assistance benefits expense increased by 800
153 percent over the prior 6-month average, and at times, the
154 increase exceeded 2,000 percent, and
155 WHEREAS, in the current time of recovery, Florida's
156 reemployment assistance benefits expense remains 473 percent
157 over the 6-month average benefit amount before April 2020, and
158 is estimated to continue at elevated levels for the foreseeable
159 future, and
160 WHEREAS, to the fullest extent possible, the Legislature
161 intends to relieve individual Florida businesses of increases in
162 the Reemployment Assistance Tax which are due to increased
163 reemployment assistance benefits resulting from the pandemic,
164 and
165 WHEREAS, the Legislature intends to ensure that the
166 Unemployment Compensation Trust Fund remains solvent for the
167 purposes of providing benefits to Floridians impacted by these
168 extraordinary events, and
169 WHEREAS, the Legislature intends to equalize the tax
170 collection responsibilities of retailers both inside and outside
171 Florida who make sales of taxable items to Florida residents,
172 NOW, THEREFORE,
173
174 Be It Enacted by the Legislature of the State of Florida:
175
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176 Section 1. This act may be cited as the "Park Randall
177 'Randy' Miller Act."
178 Section 2. Paragraph (e) of subsection (14) of section
179 212.02, Florida Statutes, is amended, and paragraph (f) is added
180 to that subsection, to read:
181 212.02 Definitions.—The following terms and phrases when
182 used in this chapter have the meanings ascribed to them in this
183 section, except where the context clearly indicates a different
184 meaning:
185 (14)
186 (e) The term "retail sale" includes a remote mail order
187 sale, as defined in s. 212.0596(1).
188 (f) The term "retail sale" includes a sale facilitated
189 through a marketplace as defined in s. 212.05965(1).
190 Section 3. Section 212.05, Florida Statutes, is amended to
191 read:
192 212.05 Sales, storage, use tax.—It is hereby declared to
193 be the legislative intent that every person is exercising a
194 taxable privilege who engages in the business of selling
195 tangible personal property at retail in this state, including
196 the business of making or facilitating remote mail order sales;,
197 or who rents or furnishes any of the things or services taxable
198 under this chapter;, or who stores for use or consumption in
199 this state any item or article of tangible personal property as
200 defined herein and who leases or rents such property within the
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201 state.
202 (1) For the exercise of such privilege, a tax is levied on
203 each taxable transaction or incident, which tax is due and
204 payable as follows:
205 (a)1.a. At the rate of 6 percent of the sales price of
206 each item or article of tangible personal property when sold at
207 retail in this state, computed on each taxable sale for the
208 purpose of remitting the amount of tax due the state, and
209 including each and every retail sale.
210 b. Each occasional or isolated sale of an aircraft, boat,
211 mobile home, or motor vehicle of a class or type which is
212 required to be registered, licensed, titled, or documented in
213 this state or by the United States Government shall be subject
214 to tax at the rate provided in this paragraph. The department
215 shall by rule adopt any nationally recognized publication for
216 valuation of used motor vehicles as the reference price list for
217 any used motor vehicle which is required to be licensed pursuant
218 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
219 party to an occasional or isolated sale of such a vehicle
220 reports to the tax collector a sales price which is less than 80
221 percent of the average loan price for the specified model and
222 year of such vehicle as listed in the most recent reference
223 price list, the tax levied under this paragraph shall be
224 computed by the department on such average loan price unless the
225 parties to the sale have provided to the tax collector an
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226 affidavit signed by each party, or other substantial proof,
227 stating the actual sales price. Any party to such sale who
228 reports a sales price less than the actual sales price is guilty
229 of a misdemeanor of the first degree, punishable as provided in
230 s. 775.082 or s. 775.083. The department shall collect or
231 attempt to collect from such party any delinquent sales taxes.
232 In addition, such party shall pay any tax due and any penalty
233 and interest assessed plus a penalty equal to twice the amount
234 of the additional tax owed. Notwithstanding any other provision
235 of law, the Department of Revenue may waive or compromise any
236 penalty imposed pursuant to this subparagraph.
237 2. This paragraph does not apply to the sale of a boat or
238 aircraft by or through a registered dealer under this chapter to
239 a purchaser who, at the time of taking delivery, is a
240 nonresident of this state, does not make his or her permanent
241 place of abode in this state, and is not engaged in carrying on
242 in this state any employment, trade, business, or profession in
243 which the boat or aircraft will be used in this state, or is a
244 corporation none of the officers or directors of which is a
245 resident of, or makes his or her permanent place of abode in,
246 this state, or is a noncorporate entity that has no individual
247 vested with authority to participate in the management,
248 direction, or control of the entity's affairs who is a resident
249 of, or makes his or her permanent abode in, this state. For
250 purposes of this exemption, either a registered dealer acting on
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251 his or her own behalf as seller, a registered dealer acting as
252 broker on behalf of a seller, or a registered dealer acting as
253 broker on behalf of the purchaser may be deemed to be the
254 selling dealer. This exemption shall not be allowed unless:
255 a. The purchaser removes a qualifying boat, as described
256 in sub-subparagraph f., from the state within 90 days after the
257 date of purchase or extension, or the purchaser removes a
258 nonqualifying boat or an aircraft from this state within 10 days
259 after the date of purchase or, when the boat or aircraft is
260 repaired or altered, within 20 days after completion of the
261 repairs or alterations; or if the aircraft will be registered in
262 a foreign jurisdiction and:
263 (I) Application for the aircraft's registration is
264 properly filed with a civil airworthiness authority of a foreign
265 jurisdiction within 10 days after the date of purchase;
266 (II) The purchaser removes the aircraft from the state to
267 a foreign jurisdiction within 10 days after the date the
268 aircraft is registered by the applicable foreign airworthiness
269 authority; and
270 (III) The aircraft is operated in the state solely to
271 remove it from the state to a foreign jurisdiction.
272
273 For purposes of this sub-subparagraph, the term "foreign
274 jurisdiction" means any jurisdiction outside of the United
275 States or any of its territories;
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276 b. The purchaser, within 90 days from the date of
277 departure, provides the department with written proof that the
278 purchaser licensed, registered, titled, or documented the boat
279 or aircraft outside the state. If such written proof is
280 unavailable, within 90 days the purchaser shall provide proof
281 that the purchaser applied for such license, title,
282 registration, or documentation. The purchaser shall forward to
283 the department proof of title, license, registration, or
284 documentation upon receipt;
285 c. The purchaser, within 30 days after removing the boat
286 or aircraft from Florida, furnishes the department with proof of
287 removal in the form of receipts for fuel, dockage, slippage,
288 tie-down, or hangaring from outside of Florida. The information
289 so provided must clearly and specifically identify the boat or
290 aircraft;
291 d. The selling dealer, within 30 days after the date of
292 sale, provides to the department a copy of the sales invoice,
293 closing statement, bills of sale, and the original affidavit
294 signed by the purchaser attesting that he or she has read the
295 provisions of this section;
296 e. The seller makes a copy of the affidavit a part of his
297 or her record for as long as required by s. 213.35; and
298 f. Unless the nonresident purchaser of a boat of 5 net
299 tons of admeasurement or larger intends to remove the boat from
300 this state within 10 days after the date of purchase or when the
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301 boat is repaired or altered, within 20 days after completion of
302 the repairs or alterations, the nonresident purchaser applies to
303 the selling dealer for a decal which authorizes 90 days after
304 the date of purchase for removal of the boat. The nonresident
305 purchaser of a qualifying boat may apply to the selling dealer
306 within 60 days after the date of purchase for an extension decal
307 that authorizes the boat to remain in this state for an
308 additional 90 days, but not more than a total of 180 days,
309 before the nonresident purchaser is required to pay the tax
310 imposed by this chapter. The department is authorized to issue
311 decals in advance to dealers. The number of decals issued in
312 advance to a dealer shall be consistent with the volume of the
313 dealer's past sales of boats which qualify under this sub-
314 subparagraph. The selling dealer or his or her agent shall mark
315 and affix the decals to qualifying boats in the manner
316 prescribed by the department, before delivery of the boat.
317 (I) The department is hereby authorized to charge dealers
318 a fee sufficient to recover the costs of decals issued, except
319 the extension decal shall cost $425.
320 (II) The proceeds from the sale of decals will be
321 deposited into the administrative trust fund.
322 (III) Decals shall display information to identify the
323 boat as a qualifying boat under this sub-subparagraph,
324 including, but not limited to, the decal's date of expiration.
325 (IV) The department is authorized to require dealers who
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326 purchase decals to file reports with the department and may
327 prescribe all necessary records by rule. All such records are
328 subject to inspection by the department.
329 (V) Any dealer or his or her agent who issues a decal
330 falsely, fails to affix a decal, mismarks the expiration date of
331 a decal, or fails to properly account for decals will be
332 considered prima facie to have committed a fraudulent act to
333 evade the tax and will be liable for payment of the tax plus a
334 mandatory penalty of 200 percent of the tax, and shall be liable
335 for fine and punishment as provided by law for a conviction of a
336 misdemeanor of the first degree, as provided in s. 775.082 or s.
337 775.083.
338 (VI) Any nonresident purchaser of a boat who removes a
339 decal before permanently removing the boat from the state, or
340 defaces, changes, modifies, or alters a decal in a manner
341 affecting its expiration date before its expiration, or who
342 causes or allows the same to be done by another, will be
343 considered prima facie to have committed a fraudulent act to
344 evade the tax and will be liable for payment of the tax plus a
345 mandatory penalty of 200 percent of the tax, and shall be liable
346 for fine and punishment as provided by law for a conviction of a
347 misdemeanor of the first degree, as provided in s. 775.082 or s.
348 775.083.
349 (VII) The department is authorized to adopt rules
350 necessary to administer and enforce this subparagraph and to
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351 publish the necessary forms and instructions.
352 (VIII) The department is hereby authorized to adopt
353 emergency rules pursuant to s. 120.54(4) to administer and
354 enforce the provisions of this subparagraph.
355
356 If the purchaser fails to remove the qualifying boat from this
357 state within the maximum 180 days after purchase or a
358 nonqualifying boat or an aircraft from this state within 10 days
359 after purchase or, when the boat or aircraft is repaired or
360 altered, within 20 days after completion of such repairs or
361 alterations, or permits the boat or aircraft to return to this
362 state within 6 months from the date of departure, except as
363 provided in s. 212.08(7)(fff), or if the purchaser fails to
364 furnish the department with any of the documentation required by
365 this subparagraph within the prescribed time period, the
366 purchaser shall be liable for use tax on the cost price of the
367 boat or aircraft and, in addition thereto, payment of a penalty
368 to the Department of Revenue equal to the tax payable. This
369 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
370 The maximum 180-day period following the sale of a qualifying
371 boat tax-exempt to a nonresident may not be tolled for any
372 reason.
373 (b) At the rate of 6 percent of the cost price of each
374 item or article of tangible personal property when the same is
375 not sold but is used, consumed, distributed, or stored for use
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376 or consumption in this state; however, for tangible property
377 originally purchased exempt from tax for use exclusively for
378 lease and which is converted to the owner's own use, tax may be
379 paid on the fair market value of the property at the time of
380 conversion. If the fair market value of the property cannot be
381 determined, use tax at the time of conversion shall be based on
382 the owner's acquisition cost. Under no circumstances may the
383 aggregate amount of sales tax from leasing the property and use
384 tax due at the time of conversion be less than the total sales
385 tax that would have been due on the original acquisition cost
386 paid by the owner.
387 (c) At the rate of 6 percent of the gross proceeds derived
388 from the lease or rental of tangible personal property, as
389 defined herein; however, the following special provisions apply
390 to the lease or rental of motor vehicles:
391 1. When a motor vehicle is leased or rented for a period
392 of less than 12 months:
393 a. If the motor vehicle is rented in Florida, the entire
394 amount of such rental is taxable, even if the vehicle is dropped
395 off in another state.
396 b. If the motor vehicle is rented in another state and
397 dropped off in Florida, the rental is exempt from Florida tax.
398 2. Except as provided in subparagraph 3., for the lease or
399 rental of a motor vehicle for a period of not less than 12
400 months, sales tax is due on the lease or rental payments if the
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401 vehicle is registered in this state; provided, however, that no
402 tax shall be due if the taxpayer documents use of the motor
403 vehicle outside this state and tax is being paid on the lease or
404 rental payments in another state.
405 3. The tax imposed by this chapter does not apply to the
406 lease or rental of a commercial motor vehicle as defined in s.
407 316.003(13)(a) to one lessee or rentee for a period of not less
408 than 12 months when tax was paid on the purchase price of such
409 vehicle by the lessor. To the extent tax was paid with respect
410 to the purchase of such vehicle in another state, territory of
411 the United States, or the District of Columbia, the Florida tax
412 payable shall be reduced in accordance with the provisions of s.
413 212.06(7). This subparagraph shall only be available when the
414 lease or rental of such property is an established business or
415 part of an established business or the same is incidental or
416 germane to such business.
417 (d) At the rate of 6 percent of the lease or rental price
418 paid by a lessee or rentee, or contracted or agreed to be paid
419 by a lessee or rentee, to the owner of the tangible personal
420 property.
421 (e)1. At the rate of 6 percent on charges for:
422 a. Prepaid calling arrangements. The tax on charges for
423 prepaid calling arrangements shall be collected at the time of
424 sale and remitted by the selling dealer.
425 (I) "Prepaid calling arrangement" has the same meaning as
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426 provided in s. 202.11.
427 (II) If the sale or recharge of the prepaid calling
428 arrangement does not take place at the dealer's place of
429 business, it shall be deemed to have taken place at the
430 customer's shipping address or, if no item is shipped, at the
431 customer's address or the location associated with the
432 customer's mobile telephone number.
433 (III) The sale or recharge of a prepaid calling
434 arrangement shall be treated as a sale of tangible personal
435 property for purposes of this chapter, regardless of whether a
436 tangible item evidencing such arrangement is furnished to the
437 purchaser, and such sale within this state subjects the selling
438 dealer to the jurisdiction of this state for purposes of this
439 subsection.
440 (IV) No additional tax under this chapter or chapter 202
441 is due or payable if a purchaser of a prepaid calling
442 arrangement who has paid tax under this chapter on the sale or
443 recharge of such arrangement applies one or more units of the
444 prepaid calling arrangement to obtain communications services as
445 described in s. 202.11(9)(b)3., other services that are not
446 communications services, or products.
447 b. The installation of telecommunication and telegraphic
448 equipment.
449 c. Electrical power or energy, except that the tax rate
450 for charges for electrical power or energy is 4.35 percent.
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451 Charges for electrical power and energy do not include taxes
452 imposed under ss. 166.231 and 203.01(1)(a)3.
453 2. Section 212.17(3), regarding credit for tax paid on
454 charges subsequently found to be worthless, is equally
455 applicable to any tax paid under this section on charges for
456 prepaid calling arrangements, telecommunication or telegraph
457 services, or electric power subsequently found to be
458 uncollectible. As used in this paragraph, the term "charges"
459 does not include any excise or similar tax levied by the Federal
460 Government, a political subdivision of this state, or a
461 municipality upon the purchase, sale, or recharge of prepaid
462 calling arrangements or upon the purchase or sale of
463 telecommunication, television system program, or telegraph
464 service or electric power, which tax is collected by the seller
465 from the purchaser.
466 (f) At the rate of 6 percent on the sale, rental, use,
467 consumption, or storage for use in this state of machines and
468 equipment, and parts and accessories therefor, used in
469 manufacturing, processing, compounding, producing, mining, or
470 quarrying personal property for sale or to be used in furnishing
471 communications, transportation, or public utility services.
472 (g)1. At the rate of 6 percent on the retail price of
473 newspapers and magazines sold or used in Florida.
474 2. Notwithstanding other provisions of this chapter,
475 inserts of printed materials which are distributed with a
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476 newspaper or magazine are a component part of the newspaper or
477 magazine, and neither the sale nor use of such inserts is
478 subject to tax when:
479 a. Printed by a newspaper or magazine publisher or
480 commercial printer and distributed as a component part of a
481 newspaper or magazine, which means that the items after being
482 printed are delivered directly to a newspaper or magazine
483 publisher by the printer for inclusion in editions of the
484 distributed newspaper or magazine;
485 b. Such publications are labeled as part of the designated
486 newspaper or magazine publication into which they are to be
487 inserted; and
488 c. The purchaser of the insert presents a resale
489 certificate to the vendor stating that the inserts are to be
490 distributed as a component part of a newspaper or magazine.
491 (h)1. A tax is imposed at the rate of 4 percent on the
492 charges for the use of coin-operated amusement machines. The tax
493 shall be calculated by dividing the gross receipts from such
494 charges for the applicable reporting period by a divisor,
495 determined as provided in this subparagraph, to compute gross
496 taxable sales, and then subtracting gross taxable sales from
497 gross receipts to arrive at the amount of tax due. For counties
498 that do not impose a discretionary sales surtax, the divisor is
499 equal to 1.04; for counties that impose a 0.5 percent
500 discretionary sales surtax, the divisor is equal to 1.045; for
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501 counties that impose a 1 percent discretionary sales surtax, the
502 divisor is equal to 1.050; and for counties that impose a 2
503 percent sales surtax, the divisor is equal to 1.060. If a county
504 imposes a discretionary sales surtax that is not listed in this
505 subparagraph, the department shall make the applicable divisor
506 available in an electronic format or otherwise. Additional
507 divisors shall bear the same mathematical relationship to the
508 next higher and next lower divisors as the new surtax rate bears
509 to the next higher and next lower surtax rates for which
510 divisors have been established. When a machine is activated by a
511 slug, token, coupon, or any similar device which has been
512 purchased, the tax is on the price paid by the user of the
513 device for such device.
514 2. As used in this paragraph, the term "operator" means
515 any person who possesses a coin-operated amusement machine for
516 the purpose of generating sales through that machine and who is
517 responsible for removing the receipts from the machine.
518 a. If the owner of the machine is also the operator of it,
519 he or she shall be liable for payment of the tax without any
520 deduction for rent or a license fee paid to a location owner for
521 the use of any real property on which the machine is located.
522 b. If the owner or lessee of the machine is also its
523 operator, he or she shall be liable for payment of the tax on
524 the purchase or lease of the machine, as well as the tax on
525 sales generated through the machine.
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526 c. If the proprietor of the business where the machine is
527 located does not own the machine, he or she shall be deemed to
528 be the lessee and operator of the machine and is responsible for
529 the payment of the tax on sales, unless such responsibility is
530 otherwise provided for in a written agreement between him or her
531 and the machine owner.
532 3.a. An operator of a coin-operated amusement machine may
533 not operate or cause to be operated in this state any such
534 machine until the operator has registered with the department
535 and has conspicuously displayed an identifying certificate
536 issued by the department. The identifying certificate shall be
537 issued by the department upon application from the operator. The
538 identifying certificate shall include a unique number, and the
539 certificate shall be permanently marked with the operator's
540 name, the operator's sales tax number, and the maximum number of
541 machines to be operated under the certificate. An identifying
542 certificate shall not be transferred from one operator to
543 another. The identifying certificate must be conspicuously
544 displayed on the premises where the coin-operated amusement
545 machines are being operated.
546 b. The operator of the machine must obtain an identifying
547 certificate before the machine is first operated in the state
548 and by July 1 of each year thereafter. The annual fee for each
549 certificate shall be based on the number of machines identified
550 on the application times $30 and is due and payable upon
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551 application for the identifying device. The application shall
552 contain the operator's name, sales tax number, business address
553 where the machines are being operated, and the number of
554 machines in operation at that place of business by the operator.
555 No operator may operate more machines than are listed on the
556 certificate. A new certificate is required if more machines are
557 being operated at that location than are listed on the
558 certificate. The fee for the new certificate shall be based on
559 the number of additional machines identified on the application
560 form times $30.
561 c. A penalty of $250 per machine is imposed on the
562 operator for failing to properly obtain and display the required
563 identifying certificate. A penalty of $250 is imposed on the
564 lessee of any machine placed in a place of business without a
565 proper current identifying certificate. Such penalties shall
566 apply in addition to all other applicable taxes, interest, and
567 penalties.
568 d. Operators of coin-operated amusement machines must
569 obtain a separate sales and use tax certificate of registration
570 for each county in which such machines are located. One sales
571 and use tax certificate of registration is sufficient for all of
572 the operator's machines within a single county.
573 4. The provisions of this paragraph do not apply to coin-
574 operated amusement machines owned and operated by churches or
575 synagogues.
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576 5. In addition to any other penalties imposed by this
577 chapter, a person who knowingly and willfully violates any
578 provision of this paragraph commits a misdemeanor of the second
579 degree, punishable as provided in s. 775.082 or s. 775.083.
580 6. The department may adopt rules necessary to administer
581 the provisions of this paragraph.
582 (i)1. At the rate of 6 percent on charges for all:
583 a. Detective, burglar protection, and other protection
584 services (NAICS National Numbers 561611, 561612, 561613, and
585 561621). Fingerprint services required under s. 790.06 or s.
586 790.062 are not subject to the tax. Any law enforcement officer,
587 as defined in s. 943.10, who is performing approved duties as
588 determined by his or her local law enforcement agency in his or
589 her capacity as a law enforcement officer, and who is subject to
590 the direct and immediate command of his or her law enforcement
591 agency, and in the law enforcement officer's uniform as
592 authorized by his or her law enforcement agency, is performing
593 law enforcement and public safety services and is not performing
594 detective, burglar protection, or other protective services, if
595 the law enforcement officer is performing his or her approved
596 duties in a geographical area in which the law enforcement
597 officer has arrest jurisdiction. Such law enforcement and public
598 safety services are not subject to tax irrespective of whether
599 the duty is characterized as "extra duty," "off-duty," or
600 "secondary employment," and irrespective of whether the officer
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601 is paid directly or through the officer's agency by an outside
602 source. The term "law enforcement officer" includes full-time or
603 part-time law enforcement officers, and any auxiliary law
604 enforcement officer, when such auxiliary law enforcement officer
605 is working under the direct supervision of a full-time or part-
606 time law enforcement officer.
607 b. Nonresidential cleaning, excluding cleaning of the
608 interiors of transportation equipment, and nonresidential
609 building pest control services (NAICS National Numbers 561710
610 and 561720).
611 2. As used in this paragraph, "NAICS" means those
612 classifications contained in the North American Industry
613 Classification System, as published in 2007 by the Office of
614 Management and Budget, Executive Office of the President.
615 3. Charges for detective, burglar protection, and other
616 protection security services performed in this state but used
617 outside this state are exempt from taxation. Charges for
618 detective, burglar protection, and other protection security
619 services performed outside this state and used in this state are
620 subject to tax.
621 4. If a transaction involves both the sale or use of a
622 service taxable under this paragraph and the sale or use of a
623 service or any other item not taxable under this chapter, the
624 consideration paid must be separately identified and stated with
625 respect to the taxable and exempt portions of the transaction or
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626 the entire transaction shall be presumed taxable. The burden
627 shall be on the seller of the service or the purchaser of the
628 service, whichever applicable, to overcome this presumption by
629 providing documentary evidence as to which portion of the
630 transaction is exempt from tax. The department is authorized to
631 adjust the amount of consideration identified as the taxable and
632 exempt portions of the transaction; however, a determination
633 that the taxable and exempt portions are inaccurately stated and
634 that the adjustment is applicable must be supported by
635 substantial competent evidence.
636 5. Each seller of services subject to sales tax pursuant
637 to this paragraph shall maintain a monthly log showing each
638 transaction for which sales tax was not collected because the
639 services meet the requirements of subparagraph 3. for out-of-
640 state use. The log must identify the purchaser's name, location
641 and mailing address, and federal employer identification number,
642 if a business, or the social security number, if an individual,
643 the service sold, the price of the service, the date of sale,
644 the reason for the exemption, and the sales invoice number. The
645 monthly log shall be maintained pursuant to the same
646 requirements and subject to the same penalties imposed for the
647 keeping of similar records pursuant to this chapter.
648 (j)1. Notwithstanding any other provision of this chapter,
649 there is hereby levied a tax on the sale, use, consumption, or
650 storage for use in this state of any coin or currency, whether
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651 in circulation or not, when such coin or currency:
652 a. Is not legal tender;
653 b. If legal tender, is sold, exchanged, or traded at a
654 rate in excess of its face value; or
655 c. Is sold, exchanged, or traded at a rate based on its
656 precious metal content.
657 2. Such tax shall be at a rate of 6 percent of the price
658 at which the coin or currency is sold, exchanged, or traded,
659 except that, with respect to a coin or currency which is legal
660 tender of the United States and which is sold, exchanged, or
661 traded, such tax shall not be levied.
662 3. There are exempt from this tax exchanges of coins or
663 currency which are in general circulation in, and legal tender
664 of, one nation for coins or currency which are in general
665 circulation in, and legal tender of, another nation when
666 exchanged solely for use as legal tender and at an exchange rate
667 based on the relative value of each as a medium of exchange.
668 4. With respect to any transaction that involves the sale
669 of coins or currency taxable under this paragraph in which the
670 taxable amount represented by the sale of such coins or currency
671 exceeds $500, the entire amount represented by the sale of such
672 coins or currency is exempt from the tax imposed under this
673 paragraph. The dealer must maintain proper documentation, as
674 prescribed by rule of the department, to identify that portion
675 of a transaction which involves the sale of coins or currency
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676 and is exempt under this subparagraph.
677 (k) At the rate of 6 percent of the sales price of each
678 gallon of diesel fuel not taxed under chapter 206 purchased for
679 use in a vessel, except dyed diesel fuel that is exempt pursuant
680 to s. 212.08(4)(a)4.
681 (l) Florists located in this state are liable for sales
682 tax on sales to retail customers regardless of where or by whom
683 the items sold are to be delivered. Florists located in this
684 state are not liable for sales tax on payments received from
685 other florists for items delivered to customers in this state.
686 (m) Operators of game concessions or other concessionaires
687 who customarily award tangible personal property as prizes may,
688 in lieu of paying tax on the cost price of such property, pay
689 tax on 25 percent of the gross receipts from such concession
690 activity.
691 (2) The tax shall be collected by the dealer, as defined
692 herein, and remitted by the dealer to the state at the time and
693 in the manner as hereinafter provided.
694 (3) The tax so levied is in addition to all other taxes,
695 whether levied in the form of excise, license, or privilege
696 taxes, and in addition to all other fees and taxes levied.
697 (4) The tax imposed pursuant to this chapter shall be due
698 and payable according to the algorithm provided brackets set
699 forth in s. 212.12.
700 (5) Notwithstanding any other provision of this chapter,
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701 the maximum amount of tax imposed under this chapter and
702 collected on each sale or use of a boat in this state may not
703 exceed $18,000 and on each repair of a boat in this state may
704 not exceed $60,000.
705 Section 4. Paragraph (c) of subsection (4) of section
706 212.054, Florida Statutes, is amended to read:
707 212.054 Discretionary sales surtax; limitations,
708 administration, and collection.—
709 (4)
710 (c)1. Any dealer located in a county that does not impose
711 a discretionary sales surtax, any marketplace provider that is a
712 dealer under this chapter, or any person located outside this
713 state who is required to collect and remit sales tax on remote
714 sales but who collects the surtax due to sales of tangible
715 personal property or services delivered to a county imposing a
716 surtax outside the county shall remit monthly the proceeds of
717 the surtax to the department to be deposited into an account in
718 the Discretionary Sales Surtax Clearing Trust Fund which is
719 separate from the county surtax collection accounts. The
720 department shall distribute funds in this account using a
721 distribution factor determined for each county that levies a
722 surtax and multiplied by the amount of funds in the account and
723 available for distribution. The distribution factor for each
724 county equals the product of:
725 a. The county's latest official population determined
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726 pursuant to s. 186.901;
727 b. The county's rate of surtax; and
728 c. The number of months the county has levied a surtax
729 during the most recent distribution period;
730
731 divided by the sum of all such products of the counties levying
732 the surtax during the most recent distribution period.
733 2. The department shall compute distribution factors for
734 eligible counties once each quarter and make appropriate
735 quarterly distributions.
736 3. A county that fails to timely provide the information
737 required by this section to the department authorizes the
738 department, by such action, to use the best information
739 available to it in distributing surtax revenues to the county.
740 If this information is unavailable to the department, the
741 department may partially or entirely disqualify the county from
742 receiving surtax revenues under this paragraph. A county that
743 fails to provide timely information waives its right to
744 challenge the department's determination of the county's share,
745 if any, of revenues provided under this paragraph.
746 Section 5. Section 212.0596, Florida Statutes, is amended
747 to read:
748 (Substantial rewording of section. See
749 s. 212.0596, F.S., for present text.)
750 212.0596 Taxation of remote sales.—
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751 (1) As used in this chapter, the term:
752 (a) "Remote sale" means a retail sale of tangible personal
753 property ordered by mail, telephone, the Internet, or other
754 means of communication from a person who receives the order
755 outside of this state and transports the property or causes the
756 property to be transported from any jurisdiction, including this
757 state, to a location in this state. For purposes of this
758 paragraph, tangible personal property delivered to a location
759 within this state is presumed to be used, consumed, distributed,
760 or stored to be used or consumed in this state.
761 (b) "Substantial number of remote sales" means any number
762 of taxable remote sales in the previous calendar year in which
763 the sum of the sales prices, as defined in s. 212.02(16),
764 exceeded $100,000.
765 (2) Every person making a substantial number of remote
766 sales is a dealer for purposes of this chapter.
767 (3) The department may establish by rule procedures for
768 collecting the use tax from unregistered persons who but for
769 their remote purchases would not be required to remit sales or
770 use tax directly to the department. The procedures may provide
771 for waiver of registration, provisions for irregular remittance
772 of tax, elimination of the collection allowance, and
773 nonapplication of local option surtaxes.
774 (4) A marketplace provider that is a dealer under this
775 chapter or a person who is required to collect and remit sales
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776 tax on remote sales is required to collect surtax when the
777 taxable item of tangible personal property is delivered within a
778 county imposing a surtax as provided in s. 212.054(3)(a).
779 Section 6. Section 212.05965, Florida Statutes, is created
780 to read:
781 212.05965 Taxation of marketplace sales.—
782 (1) As used in this chapter, the term:
783 (a) "Marketplace" means any physical place or electronic
784 medium through which tangible personal property is offered for
785 sale.
786 (b) "Marketplace provider" means a person who facilitates
787 a retail sale by a marketplace seller by listing or advertising
788 for sale by the marketplace seller tangible personal property in
789 a marketplace and who directly, or indirectly through agreements
790 or arrangements with third parties, collects payment from the
791 customer and transmits all or part of the payment to the
792 marketplace seller, regardless of whether the marketplace
793 provider receives compensation or other consideration in
794 exchange for its services.
795 1. The term does not include a person who solely provides
796 travel agency services. As used in this subparagraph, the term
797 "travel agency services" means arranging, booking, or otherwise
798 facilitating for a commission, fee, or other consideration
799 vacation or travel packages, rental cars, or other travel
800 reservations; tickets for domestic or foreign travel by air,
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801 rail, ship, bus, or other mode of transportation; or hotel or
802 other lodging accommodations.
803 2. The term does not include a person who is a delivery
804 network company unless the delivery network company is a
805 registered dealer for purposes of this chapter and the delivery
806 network company notifies all local merchants that sell through
807 the delivery network company's website or mobile application
808 that the delivery network company is subject to the requirements
809 of a marketplace provider under this section. As used in this
810 subparagraph, the term:
811 a. "Delivery network company" means a person who maintains
812 a website or mobile application used to facilitate delivery
813 services, the sale of local products, or both.
814 b. "Delivery network courier" means a person who provides
815 delivery services through a delivery network company website or
816 mobile application using a personal means of transportation,
817 such as a motor vehicle as defined in s. 320.01(1), bicycle,
818 scooter, or other similar means of transportation; using public
819 transportation; or by walking.
820 c. "Delivery services" means the pickup and delivery by a
821 delivery network courier of one or more local products from a
822 local merchant to a customer, which may include the selection,
823 collection, and purchase of the local product in connection with
824 the delivery. The term does not include any delivery requiring
825 more than 75 miles of travel from the local merchant to the
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826 customer.
827 d. "Local merchant" means a kitchen, a restaurant, or a
828 third-party merchant, including a grocery store, retail store,
829 convenience store, or business of another type, which is not
830 under common ownership or control of the delivery network
831 company.
832 e. "Local product" means any tangible personal property,
833 including food but excluding freight, mail, or a package to
834 which postage has been affixed.
835 3. The term does not include a payment processor business
836 that processes payment transactions from various channels, such
837 as charge cards, credit cards, or debit cards, and whose sole
838 activity with respect to marketplace sales is to process payment
839 transactions between two or more parties.
840 (c) "Marketplace seller" means a person who has an
841 agreement with a marketplace provider that is a dealer under
842 this chapter and who makes retail sales of tangible personal
843 property through a marketplace owned, operated, or controlled by
844 the marketplace provider.
845 (2) A marketplace provider that has a physical presence in
846 this state or who is making or facilitating through a
847 marketplace a substantial number of remote sales as defined in
848 s. 212.0596(1) is a dealer for purposes of this chapter.
849 (3) A marketplace provider that is a dealer under this
850 chapter shall certify to its marketplace sellers that it will
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851 collect and remit the tax imposed under this chapter on taxable
852 retail sales made through the marketplace. Such certification
853 may be included in the agreement between the marketplace
854 provider and the marketplace seller.
855 (4)(a) A marketplace seller may not collect and remit the
856 tax under this chapter on a taxable retail sale when the sale is
857 made through the marketplace and the marketplace provider
858 certifies, as required under subsection (3), that it will
859 collect and remit such tax. A marketplace seller shall exclude
860 such sales made through the marketplace from the marketplace
861 seller's tax return under s. 212.11.
862 (b)1. A marketplace seller who has a physical presence in
863 this state shall register and shall collect and remit the tax
864 imposed under this chapter on all taxable retail sales made
865 outside of the marketplace.
866 2. A marketplace seller who is not described under
867 subparagraph 1. but who makes a substantial number of remote
868 sales as defined in s. 212.0596(1) shall register and shall
869 collect and remit the tax imposed under this chapter on all
870 taxable retail sales made outside of the marketplace. For the
871 purpose of determining whether a marketplace seller made a
872 substantial number of remote sales, the marketplace seller shall
873 consider only those sales made outside of a marketplace.
874 (5)(a) A marketplace provider that is a dealer under this
875 chapter shall allow the department to examine and audit its
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876 books and records pursuant to s. 212.13. For retail sales
877 facilitated through a marketplace, the department may not
878 examine or audit the books and records of marketplace sellers,
879 nor may the department assess marketplace sellers except to the
880 extent that the marketplace provider seeks relief under
881 paragraph (b). The department may examine, audit, and assess a
882 marketplace seller for retail sales made outside of a
883 marketplace under paragraph (4)(b). This paragraph does not
884 provide relief to a marketplace seller who is under audit; has
885 been issued a bill, notice, or demand for payment; or is under
886 an administrative or judicial proceeding before July 1, 2021.
887 (b) The marketplace provider is relieved of liability for
888 the tax on the retail sale and the marketplace seller or
889 customer is liable for the tax imposed under this chapter if the
890 marketplace provider demonstrates to the department's
891 satisfaction that the marketplace provider made a reasonable
892 effort to obtain accurate information related to the retail
893 sales facilitated through the marketplace from the marketplace
894 seller, but that the failure to collect and remit the correct
895 amount of tax imposed under this chapter was due to the
896 provision of incorrect or incomplete information to the
897 marketplace provider by the marketplace seller. This paragraph
898 does not apply to a retail sale for which the marketplace
899 provider is the seller if the marketplace provider and the
900 marketplace seller are related parties or if transactions
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901 between a marketplace seller and marketplace buyer are not
902 conducted at arm's length.
903 (6) For purposes of registration pursuant to s. 212.18, a
904 marketplace is deemed a separate place of business.
905 (7) A marketplace provider and a marketplace seller may
906 agree by contract or otherwise that if a marketplace provider
907 pays the tax imposed under this chapter on a retail sale
908 facilitated through a marketplace for a marketplace seller as a
909 result of an audit or otherwise, the marketplace provider has
910 the right to recover such tax and any associated interest and
911 penalties from the marketplace seller.
912 (8) This section may not be construed to authorize the
913 state to collect sales tax from both the marketplace provider
914 and the marketplace seller on the same retail sale.
915 (9) Chapter 213 applies to the administration of this
916 section to the extent that chapter does not conflict with this
917 section.
918 Section 7. Effective April 1, 2022, subsections (10) and
919 (11) are added to section 212.05965, Florida Statutes, as
920 created by this act, to read:
921 212.05965 Taxation of marketplace sales.—
922 (10) Notwithstanding any other law, the marketplace
923 provider is also responsible for collecting and remitting any
924 prepaid wireless E911 fee under s. 365.172, waste tire fee under
925 s. 403.718, and lead-acid battery fee under s. 403.7185 at the
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926 time of sale for taxable retail sales made through its
927 marketplace.
928 (11) Notwithstanding paragraph (4)(a), the marketplace
929 provider and the marketplace seller may contractually agree to
930 have the marketplace seller collect and remit all applicable
931 taxes and fees if the marketplace seller:
932 (a) Has annual United States gross sales of more than $1
933 billion, including the gross sales of any related entities, and
934 in the case of franchised entities, including the combined sales
935 of all franchisees of a single franchisor;
936 (b) Provides evidence to the marketplace provider that it
937 is registered under s. 212.18; and
938 (c) Notifies the department in a manner prescribed by the
939 department that the marketplace seller will collect and remit
940 all applicable taxes and fees on its sales through the
941 marketplace and is liable for failure to collect or remit
942 applicable taxes and fees on its sales.
943 Section 8. Paragraph (c) of subsection (2) and paragraph
944 (a) of subsection (5) of section 212.06, Florida Statutes, are
945 amended to read:
946 212.06 Sales, storage, use tax; collectible from dealers;
947 "dealer" defined; dealers to collect from purchasers;
948 legislative intent as to scope of tax.—
949 (2)
950 (c) The term "dealer" is further defined to mean every
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951 person, as used in this chapter, who sells at retail or who
952 offers for sale at retail, or who has in his or her possession
953 for sale at retail; or for use, consumption, or distribution; or
954 for storage to be used or consumed in this state, tangible
955 personal property as defined herein, including a retailer who
956 transacts a substantial number of remote sales or a marketplace
957 provider that has a physical presence in this state or that
958 makes or facilitates through its marketplace a substantial
959 number of remote sales mail order sale.
960 (5)(a)1. Except as provided in subparagraph 2., it is not
961 the intention of this chapter to levy a tax upon tangible
962 personal property imported, produced, or manufactured in this
963 state for export, provided that tangible personal property may
964 not be considered as being imported, produced, or manufactured
965 for export unless the importer, producer, or manufacturer
966 delivers the same to a licensed exporter for exporting or to a
967 common carrier for shipment outside the state or mails the same
968 by United States mail to a destination outside the state; or, in
969 the case of aircraft being exported under their own power to a
970 destination outside the continental limits of the United States,
971 by submission to the department of a duly signed and validated
972 United States customs declaration, showing the departure of the
973 aircraft from the continental United States; and further with
974 respect to aircraft, the canceled United States registry of said
975 aircraft; or in the case of parts and equipment installed on
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976 aircraft of foreign registry, by submission to the department of
977 documentation, the extent of which shall be provided by rule,
978 showing the departure of the aircraft from the continental
979 United States; nor is it the intention of this chapter to levy a
980 tax on any sale which the state is prohibited from taxing under
981 the Constitution or laws of the United States. Every retail sale
982 made to a person physically present at the time of sale shall be
983 presumed to have been delivered in this state.
984 2.a. Notwithstanding subparagraph 1., a tax is levied on
985 each sale of tangible personal property to be transported to a
986 cooperating state as defined in sub-subparagraph c., at the rate
987 specified in sub-subparagraph d. However, a Florida dealer will
988 be relieved from the requirements of collecting taxes pursuant
989 to this subparagraph if the Florida dealer obtains from the
990 purchaser an affidavit setting forth the purchaser's name,
991 address, state taxpayer identification number, and a statement
992 that the purchaser is aware of his or her state's use tax laws,
993 is a registered dealer in Florida or another state, or is
994 purchasing the tangible personal property for resale or is
995 otherwise not required to pay the tax on the transaction. The
996 department may, by rule, provide a form to be used for the
997 purposes set forth herein.
998 b. For purposes of this subparagraph, "a cooperating
999 state" is one determined by the executive director of the
1000 department to cooperate satisfactorily with this state in
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1001 collecting taxes on remote mail order sales. No state shall be
1002 so determined unless it meets all the following minimum
1003 requirements:
1004 (I) It levies and collects taxes on remote mail order
1005 sales of property transported from that state to persons in this
1006 state, as described in s. 212.0596, upon request of the
1007 department.
1008 (II) The tax so collected shall be at the rate specified
1009 in s. 212.05, not including any local option or tourist or
1010 convention development taxes collected pursuant to s. 125.0104
1011 or this chapter.
1012 (III) Such state agrees to remit to the department all
1013 taxes so collected no later than 30 days from the last day of
1014 the calendar quarter following their collection.
1015 (IV) Such state authorizes the department to audit dealers
1016 within its jurisdiction who make remote mail order sales that
1017 are the subject of s. 212.0596, or makes arrangements deemed
1018 adequate by the department for auditing them with its own
1019 personnel.
1020 (V) Such state agrees to provide to the department records
1021 obtained by it from retailers or dealers in such state showing
1022 delivery of tangible personal property into this state upon
1023 which no sales or use tax has been paid in a manner similar to
1024 that provided in sub-subparagraph g.
1025 c. For purposes of this subparagraph, "sales of tangible
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1026 personal property to be transported to a cooperating state"
1027 means remote mail order sales to a person who is in the
1028 cooperating state at the time the order is executed, from a
1029 dealer who receives that order in this state.
1030 d. The tax levied by sub-subparagraph a. shall be at the
1031 rate at which such a sale would have been taxed pursuant to the
1032 cooperating state's tax laws if consummated in the cooperating
1033 state by a dealer and a purchaser, both of whom were physically
1034 present in that state at the time of the sale.
1035 e. The tax levied by sub-subparagraph a., when collected,
1036 shall be held in the State Treasury in trust for the benefit of
1037 the cooperating state and shall be paid to it at a time agreed
1038 upon between the department, acting for this state, and the
1039 cooperating state or the department or agency designated by it
1040 to act for it; however, such payment shall in no event be made
1041 later than 30 days from the last day of the calendar quarter
1042 after the tax was collected. Funds held in trust for the benefit
1043 of a cooperating state shall not be subject to the service
1044 charges imposed by s. 215.20.
1045 f. The department is authorized to perform such acts and
1046 to provide such cooperation to a cooperating state with
1047 reference to the tax levied by sub-subparagraph a. as is
1048 required of the cooperating state by sub-subparagraph b.
1049 g. In furtherance of this act, dealers selling tangible
1050 personal property for delivery in another state shall make
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1051 available to the department, upon request of the department,
1052 records of all tangible personal property so sold. Such records
1053 shall include a description of the property, the name and
1054 address of the purchaser, the name and address of the person to
1055 whom the property was sent, the purchase price of the property,
1056 information regarding whether sales tax was paid in this state
1057 on the purchase price, and such other information as the
1058 department may by rule prescribe.
1059 Section 9. Paragraph (b) of subsection (1) of section
1060 212.07, Florida Statutes, is amended to read:
1061 212.07 Sales, storage, use tax; tax added to purchase
1062 price; dealer not to absorb; liability of purchasers who cannot
1063 prove payment of the tax; penalties; general exemptions.—
1064 (1)
1065 (b) A resale must be in strict compliance with s. 212.18
1066 and the rules and regulations adopted thereunder. A dealer who
1067 makes a sale for resale that is not in strict compliance with s.
1068 212.18 and the rules and regulations adopted thereunder is
1069 liable for and must pay the tax. A dealer who makes a sale for
1070 resale shall document the exempt nature of the transaction, as
1071 established by rules adopted by the department, by retaining a
1072 copy of the purchaser's resale certificate. In lieu of
1073 maintaining a copy of the certificate, a dealer may document,
1074 before the time of sale, an authorization number provided
1075 telephonically or electronically by the department, or by such
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1076 other means established by rule of the department. The dealer
1077 may rely on a resale certificate issued pursuant to s.
1078 212.18(3)(e) s. 212.18(3)(d), valid at the time of receipt from
1079 the purchaser, without seeking annual verification of the resale
1080 certificate if the dealer makes recurring sales to a purchaser
1081 in the normal course of business on a continual basis. For
1082 purposes of this paragraph, "recurring sales to a purchaser in
1083 the normal course of business" refers to a sale in which the
1084 dealer extends credit to the purchaser and records the debt as
1085 an account receivable, or in which the dealer sells to a
1086 purchaser who has an established cash or C.O.D. account, similar
1087 to an open credit account. For purposes of this paragraph,
1088 purchases are made from a selling dealer on a continual basis if
1089 the selling dealer makes, in the normal course of business,
1090 sales to the purchaser at least once in every 12-month period. A
1091 dealer may, through the informal protest provided for in s.
1092 213.21 and the rules of the department, provide the department
1093 with evidence of the exempt status of a sale. Consumer
1094 certificates of exemption executed by those exempt entities that
1095 were registered with the department at the time of sale, resale
1096 certificates provided by purchasers who were active dealers at
1097 the time of sale, and verification by the department of a
1098 purchaser's active dealer status at the time of sale in lieu of
1099 a resale certificate shall be accepted by the department when
1100 submitted during the protest period, but may not be accepted in
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1101 any proceeding under chapter 120 or any circuit court action
1102 instituted under chapter 72.
1103 Section 10. Paragraph (f) is added to subsection (4) of
1104 section 212.11, Florida Statutes, to read:
1105 212.11 Tax returns and regulations.—
1106 (4)
1107 (f) A marketplace provider that is a dealer under this
1108 chapter or a person who is required to collect and remit sales
1109 tax on remote sales shall file returns and pay taxes by
1110 electronic means under s. 213.755.
1111 Section 11. Subsections (12) and (13) of section 212.12,
1112 Florida Statutes, are renumbered as subsections (11) and (12)
1113 respectively, and paragraph (a) of subsection (1), paragraph (a)
1114 of subsection (5), and subsections (9), and (10), present
1115 subsection (11), and subsection (14) of that section, are
1116 amended to read:
1117 212.12 Dealer's credit for collecting tax; penalties for
1118 noncompliance; powers of Department of Revenue in dealing with
1119 delinquents; rounding brackets applicable to taxable
1120 transactions; records required.—
1121 (1)(a)1. Notwithstanding any other law and for the purpose
1122 of compensating persons granting licenses for and the lessors of
1123 real and personal property taxed hereunder, for the purpose of
1124 compensating dealers in tangible personal property, for the
1125 purpose of compensating dealers providing communication services
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1126 and taxable services, for the purpose of compensating owners of
1127 places where admissions are collected, and for the purpose of
1128 compensating remitters of any taxes or fees reported on the same
1129 documents utilized for the sales and use tax, as compensation
1130 for the keeping of prescribed records, filing timely tax
1131 returns, and the proper accounting and remitting of taxes by
1132 them, such seller, person, lessor, dealer, owner, and remitter
1133 (except dealers who make mail order sales) who files the return
1134 required pursuant to s. 212.11 only by electronic means and who
1135 pays the amount due on such return only by electronic means
1136 shall be allowed 2.5 percent of the amount of the tax due,
1137 accounted for, and remitted to the department in the form of a
1138 deduction. However, if the amount of the tax due and remitted to
1139 the department by electronic means for the reporting period
1140 exceeds $1,200, an allowance is not allowed for all amounts in
1141 excess of $1,200. For purposes of this paragraph subparagraph,
1142 the term "electronic means" has the same meaning as provided in
1143 s. 213.755(2)(c).
1144 2. The executive director of the department is authorized
1145 to negotiate a collection allowance, pursuant to rules
1146 promulgated by the department, with a dealer who makes mail
1147 order sales. The rules of the department shall provide
1148 guidelines for establishing the collection allowance based upon
1149 the dealer's estimated costs of collecting the tax, the volume
1150 and value of the dealer's mail order sales to purchasers in this
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1151 state, and the administrative and legal costs and likelihood of
1152 achieving collection of the tax absent the cooperation of the
1153 dealer. However, in no event shall the collection allowance
1154 negotiated by the executive director exceed 10 percent of the
1155 tax remitted for a reporting period.
1156 (5)(a) The department is authorized to audit or inspect
1157 the records and accounts of dealers defined herein, including
1158 audits or inspections of dealers who make remote mail order
1159 sales to the extent permitted by another state, and to correct
1160 by credit any overpayment of tax, and, in the event of a
1161 deficiency, an assessment shall be made and collected. No
1162 administrative finding of fact is necessary prior to the
1163 assessment of any tax deficiency.
1164 (9) Taxes imposed by this chapter upon the privilege of
1165 the use, consumption, storage for consumption, or sale of
1166 tangible personal property, admissions, license fees, rentals,
1167 communication services, and upon the sale or use of services as
1168 herein taxed shall be collected upon the basis of an addition of
1169 the tax imposed by this chapter to the total price of such
1170 admissions, license fees, rentals, communication or other
1171 services, or sale price of such article or articles that are
1172 purchased, sold, or leased at any one time by or to a customer
1173 or buyer; the dealer, or person charged herein, is required to
1174 pay a privilege tax in the amount of the tax imposed by this
1175 chapter on the total of his or her gross sales of tangible
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1176 personal property, admissions, license fees, and rentals, and
1177 communication services or to collect a tax upon the sale or use
1178 of services, and such person or dealer shall add the tax imposed
1179 by this chapter to the price, license fee, rental, or
1180 admissions, and communication or other services and collect the
1181 total sum from the purchaser, admittee, licensee, lessee, or
1182 consumer. The department shall make available in an electronic
1183 format or otherwise the tax amounts and the following brackets
1184 applicable to all transactions taxable at the rate of 6 percent:
1185 (a) On single sales of less than 10 cents, no tax shall be
1186 added.
1187 (b) On single sales in amounts from 10 cents to 16 cents,
1188 both inclusive, 1 cent shall be added for taxes.
1189 (c) On sales in amounts from 17 cents to 33 cents, both
1190 inclusive, 2 cents shall be added for taxes.
1191 (d) On sales in amounts from 34 cents to 50 cents, both
1192 inclusive, 3 cents shall be added for taxes.
1193 (e) On sales in amounts from 51 cents to 66 cents, both
1194 inclusive, 4 cents shall be added for taxes.
1195 (f) On sales in amounts from 67 cents to 83 cents, both
1196 inclusive, 5 cents shall be added for taxes.
1197 (g) On sales in amounts from 84 cents to $1, both
1198 inclusive, 6 cents shall be added for taxes.
1199 (h) On sales in amounts of more than $1, 6 percent shall
1200 be charged upon each dollar of price, plus the appropriate
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1201 bracket charge upon any fractional part of a dollar.
1202 (10)(a) A dealer must calculate the tax due on the
1203 privilege of the use, consumption, storage for consumption, or
1204 sale of tangible personal property, admissions, license fees,
1205 rentals, and upon the sale or use of services, based on a
1206 rounding algorithm that meets the following criteria:
1207 1. The computation of the tax must be carried to the third
1208 decimal place.
1209 2. The tax must be rounded to the whole cent using a
1210 method that rounds up to the next cent whenever the third
1211 decimal place is greater than four.
1212 (b) A dealer may apply the rounding algorithm to the
1213 aggregate tax amount computed on all taxable items on an invoice
1214 or to the taxable amount on each individual item on the invoice
1215 In counties which have adopted a discretionary sales surtax at
1216 the rate of 1 percent, the department shall make available in an
1217 electronic format or otherwise the tax amounts and the following
1218 brackets applicable to all taxable transactions that would
1219 otherwise have been transactions taxable at the rate of 6
1220 percent:
1221 (a) On single sales of less than 10 cents, no tax shall be
1222 added.
1223 (b) On single sales in amounts from 10 cents to 14 cents,
1224 both inclusive, 1 cent shall be added for taxes.
1225 (c) On sales in amounts from 15 cents to 28 cents, both
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1226 inclusive, 2 cents shall be added for taxes.
1227 (d) On sales in amounts from 29 cents to 42 cents, both
1228 inclusive, 3 cents shall be added for taxes.
1229 (e) On sales in amounts from 43 cents to 57 cents, both
1230 inclusive, 4 cents shall be added for taxes.
1231 (f) On sales in amounts from 58 cents to 71 cents, both
1232 inclusive, 5 cents shall be added for taxes.
1233 (g) On sales in amounts from 72 cents to 85 cents, both
1234 inclusive, 6 cents shall be added for taxes.
1235 (h) On sales in amounts from 86 cents to $1, both
1236 inclusive, 7 cents shall be added for taxes.
1237 (i) On sales in amounts from $1 up to, and including, the
1238 first $5,000 in price, 7 percent shall be charged upon each
1239 dollar of price, plus the appropriate bracket charge upon any
1240 fractional part of a dollar.
1241 (j) On sales in amounts of more than $5,000 in price, 7
1242 percent shall be added upon the first $5,000 in price, and 6
1243 percent shall be added upon each dollar of price in excess of
1244 the first $5,000 in price, plus the bracket charges upon any
1245 fractional part of a dollar as provided for in subsection (9).
1246 (11) The department shall make available in an electronic
1247 format or otherwise the tax amounts and brackets applicable to
1248 all taxable transactions that occur in counties that have a
1249 surtax at a rate other than 1 percent which would otherwise have
1250 been transactions taxable at the rate of 6 percent. Likewise,
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1251 the department shall make available in an electronic format or
1252 otherwise the tax amounts and brackets applicable to
1253 transactions taxable at 4.35 percent pursuant to s.
1254 212.05(1)(e)1.c. or the applicable tax rate pursuant to s.
1255 212.031(1) and on transactions which would otherwise have been
1256 so taxable in counties which have adopted a discretionary sales
1257 surtax.
1258 (14) If it is determined upon audit that a dealer has
1259 collected and remitted taxes by applying the applicable tax rate
1260 to each transaction as described in subsection (9) and rounding
1261 the tax due to the nearest whole cent rather than applying the
1262 appropriate bracket system provided by law or department rule,
1263 the dealer shall not be held liable for additional tax, penalty,
1264 and interest resulting from such failure if:
1265 (a) The dealer acted in a good faith belief that rounding
1266 to the nearest whole cent was the proper method of determining
1267 the amount of tax due on each taxable transaction.
1268 (b) The dealer timely reported and remitted all taxes
1269 collected on each taxable transaction.
1270 (c) The dealer agrees in writing to future compliance with
1271 the laws and rules concerning brackets applicable to the
1272 dealer's transactions.
1273 Section 12. Present paragraphs (c) through (f) of
1274 subsection (3) of section 212.18, Florida Statutes, are
1275 redesignated as paragraphs (d) through (g), respectively, a new
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1276 paragraph (c) is added to that subsection, and present paragraph
1277 (f) of that subsection is amended, to read:
1278 212.18 Administration of law; registration of dealers;
1279 rules.—
1280 (3)
1281 (c) A marketplace provider that is a dealer under this
1282 chapter or a person who is required to collect and remit sales
1283 tax on remote sales must file with the department an application
1284 for a certificate of registration electronically.
1285 (g)(f) As used in this paragraph, the term "exhibitor"
1286 means a person who enters into an agreement authorizing the
1287 display of tangible personal property or services at a
1288 convention or a trade show. The following provisions apply to
1289 the registration of exhibitors as dealers under this chapter:
1290 1. An exhibitor whose agreement prohibits the sale of
1291 tangible personal property or services subject to the tax
1292 imposed in this chapter is not required to register as a dealer.
1293 2. An exhibitor whose agreement provides for the sale at
1294 wholesale only of tangible personal property or services subject
1295 to the tax imposed by this chapter must obtain a resale
1296 certificate from the purchasing dealer but is not required to
1297 register as a dealer.
1298 3. An exhibitor whose agreement authorizes the retail sale
1299 of tangible personal property or services subject to the tax
1300 imposed by this chapter must register as a dealer and collect
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1301 the tax on such sales.
1302 4. An exhibitor who makes a remote mail order sale
1303 pursuant to s. 212.0596 must register as a dealer.
1304
1305 A person who conducts a convention or a trade show must make his
1306 or her exhibitor's agreements available to the department for
1307 inspection and copying.
1308 Section 13. Subsection (4) and paragraph (d) of subsection
1309 (6) of section 212.20, Florida Statutes, are amended to read:
1310 212.20 Funds collected, disposition; additional powers of
1311 department; operational expense; refund of taxes adjudicated
1312 unconstitutionally collected.—
1313 (4) When there has been a final adjudication that any tax
1314 pursuant to s. 212.0596 or s. 212.05965 was levied, collected,
1315 or both, contrary to the Constitution of the United States or
1316 the State Constitution, the department shall, in accordance with
1317 rules, determine, based upon claims for refund and other
1318 evidence and information, who paid such tax or taxes, and refund
1319 to each such person the amount of tax paid. For purposes of this
1320 subsection, a "final adjudication" is a decision of a court of
1321 competent jurisdiction from which no appeal can be taken or from
1322 which the official or officials of this state with authority to
1323 make such decisions has or have decided not to appeal.
1324 (6) Distribution of all proceeds under this chapter and
1325 ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows:
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1326 (d) The proceeds of all other taxes and fees imposed
1327 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
1328 and (2)(b) shall be distributed as follows:
1329 1. In any fiscal year, the greater of $500 million, minus
1330 an amount equal to 4.6 percent of the proceeds of the taxes
1331 collected pursuant to chapter 201, or 5.2 percent of all other
1332 taxes and fees imposed pursuant to this chapter or remitted
1333 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
1334 monthly installments into the General Revenue Fund.
1335 2. After the distribution under subparagraph 1., 8.9744
1336 percent of the amount remitted by a sales tax dealer located
1337 within a participating county pursuant to s. 218.61 shall be
1338 transferred into the Local Government Half-cent Sales Tax
1339 Clearing Trust Fund. Beginning July 1, 2003, the amount to be
1340 transferred shall be reduced by 0.1 percent, and the department
1341 shall distribute this amount to the Public Employees Relations
1342 Commission Trust Fund less $5,000 each month, which shall be
1343 added to the amount calculated in subparagraph 3. and
1344 distributed accordingly.
1345 3. After the distribution under subparagraphs 1. and 2.,
1346 0.0966 percent shall be transferred to the Local Government
1347 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
1348 to s. 218.65.
1349 4. After the distributions under subparagraphs 1., 2., and
1350 3., 2.0810 percent of the available proceeds shall be
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1351 transferred monthly to the Revenue Sharing Trust Fund for
1352 Counties pursuant to s. 218.215.
1353 5. After the distributions under subparagraphs 1., 2., and
1354 3., 1.3653 percent of the available proceeds shall be
1355 transferred monthly to the Revenue Sharing Trust Fund for
1356 Municipalities pursuant to s. 218.215. If the total revenue to
1357 be distributed pursuant to this subparagraph is at least as
1358 great as the amount due from the Revenue Sharing Trust Fund for
1359 Municipalities and the former Municipal Financial Assistance
1360 Trust Fund in state fiscal year 1999-2000, no municipality shall
1361 receive less than the amount due from the Revenue Sharing Trust
1362 Fund for Municipalities and the former Municipal Financial
1363 Assistance Trust Fund in state fiscal year 1999-2000. If the
1364 total proceeds to be distributed are less than the amount
1365 received in combination from the Revenue Sharing Trust Fund for
1366 Municipalities and the former Municipal Financial Assistance
1367 Trust Fund in state fiscal year 1999-2000, each municipality
1368 shall receive an amount proportionate to the amount it was due
1369 in state fiscal year 1999-2000.
1370 6. Of the remaining proceeds:
1371 a. In each fiscal year, the sum of $29,915,500 shall be
1372 divided into as many equal parts as there are counties in the
1373 state, and one part shall be distributed to each county. The
1374 distribution among the several counties must begin each fiscal
1375 year on or before January 5th and continue monthly for a total
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1376 of 4 months. If a local or special law required that any moneys
1377 accruing to a county in fiscal year 1999-2000 under the then-
1378 existing provisions of s. 550.135 be paid directly to the
1379 district school board, special district, or a municipal
1380 government, such payment must continue until the local or
1381 special law is amended or repealed. The state covenants with
1382 holders of bonds or other instruments of indebtedness issued by
1383 local governments, special districts, or district school boards
1384 before July 1, 2000, that it is not the intent of this
1385 subparagraph to adversely affect the rights of those holders or
1386 relieve local governments, special districts, or district school
1387 boards of the duty to meet their obligations as a result of
1388 previous pledges or assignments or trusts entered into which
1389 obligated funds received from the distribution to county
1390 governments under then-existing s. 550.135. This distribution
1391 specifically is in lieu of funds distributed under s. 550.135
1392 before July 1, 2000.
1393 b. The department shall distribute $166,667 monthly to
1394 each applicant certified as a facility for a new or retained
1395 professional sports franchise pursuant to s. 288.1162. Up to
1396 $41,667 shall be distributed monthly by the department to each
1397 certified applicant as defined in s. 288.11621 for a facility
1398 for a spring training franchise. However, not more than $416,670
1399 may be distributed monthly in the aggregate to all certified
1400 applicants for facilities for spring training franchises.
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1401 Distributions begin 60 days after such certification and
1402 continue for not more than 30 years, except as otherwise
1403 provided in s. 288.11621. A certified applicant identified in
1404 this sub-subparagraph may not receive more in distributions than
1405 expended by the applicant for the public purposes provided in s.
1406 288.1162(5) or s. 288.11621(3).
1407 c. Beginning 30 days after notice by the Department of
1408 Economic Opportunity to the Department of Revenue that an
1409 applicant has been certified as the professional golf hall of
1410 fame pursuant to s. 288.1168 and is open to the public, $166,667
1411 shall be distributed monthly, for up to 300 months, to the
1412 applicant.
1413 d. Beginning 30 days after notice by the Department of
1414 Economic Opportunity to the Department of Revenue that the
1415 applicant has been certified as the International Game Fish
1416 Association World Center facility pursuant to s. 288.1169, and
1417 the facility is open to the public, $83,333 shall be distributed
1418 monthly, for up to 168 months, to the applicant. This
1419 distribution is subject to reduction pursuant to s. 288.1169.
1420 e. The department shall distribute up to $83,333 monthly
1421 to each certified applicant as defined in s. 288.11631 for a
1422 facility used by a single spring training franchise, or up to
1423 $166,667 monthly to each certified applicant as defined in s.
1424 288.11631 for a facility used by more than one spring training
1425 franchise. Monthly distributions begin 60 days after such
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1426 certification or July 1, 2016, whichever is later, and continue
1427 for not more than 20 years to each certified applicant as
1428 defined in s. 288.11631 for a facility used by a single spring
1429 training franchise or not more than 25 years to each certified
1430 applicant as defined in s. 288.11631 for a facility used by more
1431 than one spring training franchise. A certified applicant
1432 identified in this sub-subparagraph may not receive more in
1433 distributions than expended by the applicant for the public
1434 purposes provided in s. 288.11631(3).
1435 f. Beginning 45 days after notice by the Department of
1436 Economic Opportunity to the Department of Revenue that an
1437 applicant has been approved by the Legislature and certified by
1438 the Department of Economic Opportunity under s. 288.11625 or
1439 upon a date specified by the Department of Economic Opportunity
1440 as provided under s. 288.11625(6)(d), the department shall
1441 distribute each month an amount equal to one-twelfth of the
1442 annual distribution amount certified by the Department of
1443 Economic Opportunity for the applicant. The department may not
1444 distribute more than $13 million annually under this sub-
1445 subparagraph.
1446 g. The department shall distribute $15,333 monthly to the
1447 State Transportation Trust Fund.
1448 h.(I) On or before July 25, 2021, August 25, 2021, and
1449 September 25, 2021, the department shall distribute $324,533,334
1450 in each of those months to the Unemployment Compensation Trust
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1451 Fund, less an adjustment for refunds issued from the General
1452 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the
1453 distribution. The adjustments made by the department to the
1454 total distributions shall be equal to the total refunds made
1455 pursuant to s. 443.131(3)(e)3. If the amount of refunds to be
1456 subtracted from any single distribution exceeds the
1457 distribution, the department may not make that distribution and
1458 must subtract the remaining balance from the next distribution.
1459 (II) Beginning July 2022, and on or before the 25th day of
1460 each month, the department shall distribute $90 million monthly
1461 to the Unemployment Compensation Trust Fund.
1462 (III) If the ending balance of the Unemployment
1463 Compensation Trust Fund exceeds $4,071,519,600 on the last day
1464 of any month, as determined from United States Department of the
1465 Treasury data, the Office of Economic and Demographic Research
1466 shall certify to the department that the ending balance of the
1467 trust fund exceeds such amount.
1468 (IV) This sub-subparagraph is repealed, and the department
1469 shall end monthly distributions under sub-sub-subparagraph (II),
1470 on the date the department receives certification under sub-sub-
1471 subparagraph (III) or December 31, 2025, whichever is earlier.
1472 7. All other proceeds must remain in the General Revenue
1473 Fund.
1474 Section 14. Paragraph (a) of subsection (1) of section
1475 443.1216, Florida Statutes, is amended to read:
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1476 443.1216 Employment.—Employment, as defined in s. 443.036,
1477 is subject to this chapter under the following conditions:
1478 (1)(a) The employment subject to this chapter includes a
1479 service performed, including a service performed in interstate
1480 commerce, by:
1481 1. An officer of a corporation.
1482 2. An individual who, under the usual common-law rules
1483 applicable in determining the employer-employee relationship, is
1484 an employee. However, whenever a client, as defined in s.
1485 443.036(18), which would otherwise be designated as an employing
1486 unit has contracted with an employee leasing company to supply
1487 it with workers, those workers are considered employees of the
1488 employee leasing company. An employee leasing company may lease
1489 corporate officers of the client to the client and other workers
1490 to the client, except as prohibited by regulations of the
1491 Internal Revenue Service. Employees of an employee leasing
1492 company must be reported under the employee leasing company's
1493 tax identification number and contribution rate for work
1494 performed for the employee leasing company.
1495 a. However, except for the internal employees of an
1496 employee leasing company, each employee leasing company may make
1497 a separate one-time election to report and pay contributions
1498 under the tax identification number and contribution rate for
1499 each client of the employee leasing company. Under the client
1500 method, an employee leasing company choosing this option must
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1501 assign leased employees to the client company that is leasing
1502 the employees. The client method is solely a method to report
1503 and pay unemployment contributions, and, whichever method is
1504 chosen, such election may not impact any other aspect of state
1505 law. An employee leasing company that elects the client method
1506 must pay contributions at the rates assigned to each client
1507 company.
1508 (I) The election applies to all of the employee leasing
1509 company's current and future clients.
1510 (II) The employee leasing company must notify the
1511 Department of Revenue of its election by July 1, 2012, and such
1512 election applies to reports and contributions for the first
1513 quarter of the following calendar year. The notification must
1514 include:
1515 (A) A list of each client company and the unemployment
1516 account number or, if one has not yet been issued, the federal
1517 employment identification number, as established by the employee
1518 leasing company upon the election to file by client method;
1519 (B) A list of each client company's current and previous
1520 employees and their respective social security numbers for the
1521 prior 3 state fiscal years or, if the client company has not
1522 been a client for the prior 3 state fiscal years, such portion
1523 of the prior 3 state fiscal years that the client company has
1524 been a client must be supplied;
1525 (C) The wage data and benefit charges associated with each
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1526 client company for the prior 3 state fiscal years or, if the
1527 client company has not been a client for the prior 3 state
1528 fiscal years, such portion of the prior 3 state fiscal years
1529 that the client company has been a client must be supplied. If
1530 the client company's employment record is chargeable with
1531 benefits for less than 8 calendar quarters while being a client
1532 of the employee leasing company, the client company must pay
1533 contributions at the initial rate of 2.7 percent; and
1534 (D) The wage data and benefit charges for the prior 3
1535 state fiscal years that cannot be associated with a client
1536 company must be reported and charged to the employee leasing
1537 company.
1538 (III) Subsequent to choosing the client method, the
1539 employee leasing company may not change its reporting method.
1540 (IV) The employee leasing company shall file a Florida
1541 Department of Revenue Employer's Quarterly Report for each
1542 client company by approved electronic means, and pay all
1543 contributions by approved electronic means.
1544 (V) For the purposes of calculating experience rates when
1545 the client method is chosen, each client's own benefit charges
1546 and wage data experience while with the employee leasing company
1547 determines each client's tax rate where the client has been a
1548 client of the employee leasing company for at least 8 calendar
1549 quarters before the election. The client company shall continue
1550 to report the nonleased employees under its tax rate.
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1551 (VI) The election is binding on each client of the
1552 employee leasing company for as long as a written agreement is
1553 in effect between the client and the employee leasing company
1554 pursuant to s. 468.525(3)(a). If the relationship between the
1555 employee leasing company and the client terminates, the client
1556 retains the wage and benefit history experienced under the
1557 employee leasing company.
1558 (VII) Notwithstanding which election method the employee
1559 leasing company chooses, the applicable client company is an
1560 employing unit for purposes of s. 443.071. The employee leasing
1561 company or any of its officers or agents are liable for any
1562 violation of s. 443.071 engaged in by such persons or entities.
1563 The applicable client company or any of its officers or agents
1564 are liable for any violation of s. 443.071 engaged in by such
1565 persons or entities. The employee leasing company or its
1566 applicable client company is not liable for any violation of s.
1567 443.071 engaged in by the other party or by the other party's
1568 officers or agents.
1569 (VIII) If an employee leasing company fails to select the
1570 client method of reporting not later than July 1, 2012, the
1571 entity is required to report under the employee leasing
1572 company's tax identification number and contribution rate.
1573 (IX) After an employee leasing company is licensed
1574 pursuant to part XI of chapter 468, each newly licensed entity
1575 has 30 days after the date the license is granted to notify the
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1576 tax collection service provider in writing of their selection of
1577 the client method. A newly licensed employee leasing company
1578 that fails to timely select reporting pursuant to the client
1579 method of reporting must report under the employee leasing
1580 company's tax identification number and contribution rate.
1581 (X) Irrespective of the election, each transfer of trade
1582 or business, including workforce, or a portion thereof, between
1583 employee leasing companies is subject to the provisions of s.
1584 443.131(3)(h) s. 443.131(3)(g) if, at the time of the transfer,
1585 there is common ownership, management, or control between the
1586 entities.
1587 b. In addition to any other report required to be filed by
1588 law, an employee leasing company shall submit a report to the
1589 Labor Market Statistics Center within the Department of Economic
1590 Opportunity which includes each client establishment and each
1591 establishment of the leasing company, or as otherwise directed
1592 by the department. The report must include the following
1593 information for each establishment:
1594 (I) The trade or establishment name;
1595 (II) The former reemployment assistance account number, if
1596 available;
1597 (III) The former federal employer's identification number,
1598 if available;
1599 (IV) The industry code recognized and published by the
1600 United States Office of Management and Budget, if available;
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1601 (V) A description of the client's primary business
1602 activity in order to verify or assign an industry code;
1603 (VI) The address of the physical location;
1604 (VII) The number of full-time and part-time employees who
1605 worked during, or received pay that was subject to reemployment
1606 assistance taxes for, the pay period including the 12th of the
1607 month for each month of the quarter;
1608 (VIII) The total wages subject to reemployment assistance
1609 taxes paid during the calendar quarter;
1610 (IX) An internal identification code to uniquely identify
1611 each establishment of each client;
1612 (X) The month and year that the client entered into the
1613 contract for services; and
1614 (XI) The month and year that the client terminated the
1615 contract for services.
1616 c. The report must be submitted electronically or in a
1617 manner otherwise prescribed by the Department of Economic
1618 Opportunity in the format specified by the Bureau of Labor
1619 Statistics of the United States Department of Labor for its
1620 Multiple Worksite Report for Professional Employer
1621 Organizations. The report must be provided quarterly to the
1622 Labor Market Statistics Center within the department, or as
1623 otherwise directed by the department, and must be filed by the
1624 last day of the month immediately after the end of the calendar
1625 quarter. The information required in sub-sub-subparagraphs b.(X)
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1626 and (XI) need be provided only in the quarter in which the
1627 contract to which it relates was entered into or terminated. The
1628 sum of the employment data and the sum of the wage data in this
1629 report must match the employment and wages reported in the
1630 reemployment assistance quarterly tax and wage report.
1631 d. The department shall adopt rules as necessary to
1632 administer this subparagraph, and may administer, collect,
1633 enforce, and waive the penalty imposed by s. 443.141(1)(b) for
1634 the report required by this subparagraph.
1635 e. For the purposes of this subparagraph, the term
1636 "establishment" means any location where business is conducted
1637 or where services or industrial operations are performed.
1638 3. An individual other than an individual who is an
1639 employee under subparagraph 1. or subparagraph 2., who performs
1640 services for remuneration for any person:
1641 a. As an agent-driver or commission-driver engaged in
1642 distributing meat products, vegetable products, fruit products,
1643 bakery products, beverages other than milk, or laundry or
1644 drycleaning services for his or her principal.
1645 b. As a traveling or city salesperson engaged on a full-
1646 time basis in the solicitation on behalf of, and the
1647 transmission to, his or her principal of orders from
1648 wholesalers, retailers, contractors, or operators of hotels,
1649 restaurants, or other similar establishments for merchandise for
1650 resale or supplies for use in the business operations. This sub-
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1651 subparagraph does not apply to an agent-driver or a commission-
1652 driver and does not apply to sideline sales activities performed
1653 on behalf of a person other than the salesperson's principal.
1654 4. The services described in subparagraph 3. are
1655 employment subject to this chapter only if:
1656 a. The contract of service contemplates that substantially
1657 all of the services are to be performed personally by the
1658 individual;
1659 b. The individual does not have a substantial investment
1660 in facilities used in connection with the services, other than
1661 facilities used for transportation; and
1662 c. The services are not in the nature of a single
1663 transaction that is not part of a continuing relationship with
1664 the person for whom the services are performed.
1665 Section 15. Effective upon becoming a law and applying
1666 retroactively to April 1, 2020, present paragraphs (f) through
1667 (k) of subsection (3) of section 443.131, Florida Statutes, are
1668 redesignated as paragraphs (g) through (l), respectively, a new
1669 paragraph (f) is added to that subsection, and paragraphs (b)
1670 and (e) of that subsection are amended, to read:
1671 443.131 Contributions.—
1672 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
1673 EXPERIENCE.—
1674 (b) Benefit ratio.—
1675 1. As used in this paragraph, the term "annual payroll"
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1676 means the calendar quarter taxable payroll reported to the tax
1677 collection service provider for the quarters used in computing
1678 the benefit ratio. The term does not include a penalty resulting
1679 from the untimely filing of required wage and tax reports. All
1680 of the taxable payroll reported to the tax collection service
1681 provider by the end of the quarter preceding the quarter for
1682 which the contribution rate is to be computed must be used in
1683 the computation.
1684 2. As used in this paragraph, the term "benefits charged
1685 to the employer's employment record" means the amount of
1686 benefits paid to individuals multiplied by:
1687 a. For benefits paid prior to July 1, 2007, 1.
1688 b. For benefits paid during the period beginning on July
1689 1, 2007, and ending March 31, 2011, 0.90.
1690 c. For benefits paid after March 31, 2011, 1.
1691 d. For benefits paid during the period beginning April 1,
1692 2020, and ending December 31, 2020, 0.
1693 e. For benefits paid during the period beginning January
1694 1, 2021, and ending June 30, 2021, 1, except as otherwise
1695 adjusted in accordance with paragraph (f).
1696 3. For each calendar year, the tax collection service
1697 provider shall compute a benefit ratio for each employer whose
1698 employment record was chargeable for benefits during the 12
1699 consecutive quarters ending June 30 of the calendar year
1700 preceding the calendar year for which the benefit ratio is
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1701 computed. An employer's benefit ratio is the quotient obtained
1702 by dividing the total benefits charged to the employer's
1703 employment record during the 3-year period ending June 30 of the
1704 preceding calendar year by the total of the employer's annual
1705 payroll for the 3-year period ending June 30 of the preceding
1706 calendar year. The benefit ratio shall be computed to the fifth
1707 decimal place and rounded to the fourth decimal place.
1708 4. The tax collection service provider shall compute a
1709 benefit ratio for each employer who was not previously eligible
1710 under subparagraph 3., whose contribution rate is set at the
1711 initial contribution rate in paragraph (2)(a), and whose
1712 employment record was chargeable for benefits during at least 8
1713 calendar quarters immediately preceding the calendar quarter for
1714 which the benefit ratio is computed. The employer's benefit
1715 ratio is the quotient obtained by dividing the total benefits
1716 charged to the employer's employment record during the first 6
1717 of the 8 completed calendar quarters immediately preceding the
1718 calendar quarter for which the benefit ratio is computed by the
1719 total of the employer's annual payroll during the first 7 of the
1720 9 completed calendar quarters immediately preceding the calendar
1721 quarter for which the benefit ratio is computed. The benefit
1722 ratio shall be computed to the fifth decimal place and rounded
1723 to the fourth decimal place and applies for the remainder of the
1724 calendar year. The employer must subsequently be rated on an
1725 annual basis using up to 12 calendar quarters of benefits
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1726 charged and up to 12 calendar quarters of annual payroll. That
1727 employer's benefit ratio is the quotient obtained by dividing
1728 the total benefits charged to the employer's employment record
1729 by the total of the employer's annual payroll during the
1730 quarters used in his or her first computation plus the
1731 subsequent quarters reported through June 30 of the preceding
1732 calendar year. Each subsequent calendar year, the rate shall be
1733 computed under subparagraph 3. The tax collection service
1734 provider shall assign a variation from the standard rate of
1735 contributions in paragraph (c) on a quarterly basis to each
1736 eligible employer in the same manner as an assignment for a
1737 calendar year under paragraph (e).
1738 (e) Assignment of variations from the standard rate.—
1739 1. As used in this paragraph, the terms "total benefit
1740 payments," "benefits paid to an individual," and "benefits
1741 charged to the employment record of an employer" mean the amount
1742 of benefits paid to individuals multiplied by:
1743 a. For benefits paid prior to July 1, 2007, 1.
1744 b. For benefits paid during the period beginning on July
1745 1, 2007, and ending March 31, 2011, 0.90.
1746 c. For benefits paid after March 31, 2011, 1.
1747 d. For benefits paid during the period beginning April 1,
1748 2020, and ending December 31, 2020, 0.
1749 e. For benefits paid during the period beginning January
1750 1, 2021, and ending June 30, 2021, 1, except as otherwise
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1751 adjusted in accordance with paragraph (f).
1752 2. For the calculation of contribution rates effective
1753 January 1, 2012, and thereafter:
1754 a. The tax collection service provider shall assign a
1755 variation from the standard rate of contributions for each
1756 calendar year to each eligible employer. In determining the
1757 contribution rate, varying from the standard rate to be assigned
1758 each employer, adjustment factors computed under sub-sub-
1759 subparagraphs (I)-(IV) are added to the benefit ratio. This
1760 addition shall be accomplished in two steps by adding a variable
1761 adjustment factor and a final adjustment factor. The sum of
1762 these adjustment factors computed under sub-sub-subparagraphs
1763 (I)-(IV) shall first be algebraically summed. The sum of these
1764 adjustment factors shall next be divided by a gross benefit
1765 ratio determined as follows: Total benefit payments for the 3-
1766 year period described in subparagraph (b)3. are charged to
1767 employers eligible for a variation from the standard rate, minus
1768 excess payments for the same period, divided by taxable payroll
1769 entering into the computation of individual benefit ratios for
1770 the calendar year for which the contribution rate is being
1771 computed. The ratio of the sum of the adjustment factors
1772 computed under sub-sub-subparagraphs (I)-(IV) to the gross
1773 benefit ratio is multiplied by each individual benefit ratio
1774 that is less than the maximum contribution rate to obtain
1775 variable adjustment factors; except that if the sum of an
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1776 employer's individual benefit ratio and variable adjustment
1777 factor exceeds the maximum contribution rate, the variable
1778 adjustment factor is reduced in order for the sum to equal the
1779 maximum contribution rate. The variable adjustment factor for
1780 each of these employers is multiplied by his or her taxable
1781 payroll entering into the computation of his or her benefit
1782 ratio. The sum of these products is divided by the taxable
1783 payroll of the employers who entered into the computation of
1784 their benefit ratios. The resulting ratio is subtracted from the
1785 sum of the adjustment factors computed under sub-sub-
1786 subparagraphs (I)-(IV) to obtain the final adjustment factor.
1787 The variable adjustment factors and the final adjustment factor
1788 must be computed to five decimal places and rounded to the
1789 fourth decimal place. This final adjustment factor is added to
1790 the variable adjustment factor and benefit ratio of each
1791 employer to obtain each employer's contribution rate. An
1792 employer's contribution rate may not, however, be rounded to
1793 less than 0.1 percent. In determining the contribution rate,
1794 varying from the standard rate to be assigned, the computation
1795 shall exclude any benefit that is excluded by the multipliers
1796 under subparagraph (b)2. and subparagraph 1. The computation of
1797 the contribution rate, varying from the standard rate to be
1798 assigned, shall also exclude any benefit paid as a result of a
1799 governmental order related to COVID-19 to close or reduce
1800 capacity of a business. In addition, the contribution rate for
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1801 the 2021 and 2022 calendar years shall be calculated without the
1802 application of the positive adjustment factor in sub-sub-
1803 subparagraph (III).
1804 (I) An adjustment factor for noncharge benefits is
1805 computed to the fifth decimal place and rounded to the fourth
1806 decimal place by dividing the amount of noncharge benefits
1807 during the 3-year period described in subparagraph (b)3. by the
1808 taxable payroll of employers eligible for a variation from the
1809 standard rate who have a benefit ratio for the current year
1810 which is less than the maximum contribution rate. For purposes
1811 of computing this adjustment factor, the taxable payroll of
1812 these employers is the taxable payrolls for the 3 years ending
1813 June 30 of the current calendar year as reported to the tax
1814 collection service provider by September 30 of the same calendar
1815 year. As used in this sub-sub-subparagraph, the term "noncharge
1816 benefits" means benefits paid to an individual, as adjusted
1817 pursuant to subparagraph (b)2. and subparagraph 1., from the
1818 Unemployment Compensation Trust Fund, but which were not charged
1819 to the employment record of any employer, but excluding any
1820 benefit paid as a result of a governmental order related to
1821 COVID-19 to close or reduce capacity of a business.
1822 (II) An adjustment factor for excess payments is computed
1823 to the fifth decimal place, and rounded to the fourth decimal
1824 place by dividing the total excess payments during the 3-year
1825 period described in subparagraph (b)3. by the taxable payroll of
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1826 employers eligible for a variation from the standard rate who
1827 have a benefit ratio for the current year which is less than the
1828 maximum contribution rate. For purposes of computing this
1829 adjustment factor, the taxable payroll of these employers is the
1830 same figure used to compute the adjustment factor for noncharge
1831 benefits under sub-sub-subparagraph (I). As used in this sub-
1832 subparagraph, the term "excess payments" means the amount of
1833 benefits charged to the employment record of an employer, as
1834 adjusted pursuant to subparagraph (b)2. and subparagraph 1.,
1835 during the 3-year period described in subparagraph (b)3., but
1836 excluding any benefit paid as a result of a governmental order
1837 related to COVID-19 to close or reduce capacity of a business,
1838 less the product of the maximum contribution rate and the
1839 employer's taxable payroll for the 3 years ending June 30 of the
1840 current calendar year as reported to the tax collection service
1841 provider by September 30 of the same calendar year. As used in
1842 this sub-sub-subparagraph, the term "total excess payments"
1843 means the sum of the individual employer excess payments for
1844 those employers that were eligible for assignment of a
1845 contribution rate different from the standard rate.
1846 (III) With respect to computing a positive adjustment
1847 factor:
1848 (A) Beginning January 1, 2012, if the balance of the
1849 Unemployment Compensation Trust Fund on September 30 of the
1850 calendar year immediately preceding the calendar year for which
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1851 the contribution rate is being computed is less than 4 percent
1852 of the taxable payrolls for the year ending June 30 as reported
1853 to the tax collection service provider by September 30 of that
1854 calendar year, a positive adjustment factor shall be computed.
1855 The positive adjustment factor is computed annually to the fifth
1856 decimal place and rounded to the fourth decimal place by
1857 dividing the sum of the total taxable payrolls for the year
1858 ending June 30 of the current calendar year as reported to the
1859 tax collection service provider by September 30 of that calendar
1860 year into a sum equal to one-fifth of the difference between the
1861 balance of the fund as of September 30 of that calendar year and
1862 the sum of 5 percent of the total taxable payrolls for that
1863 year. The positive adjustment factor remains in effect for
1864 subsequent years until the balance of the Unemployment
1865 Compensation Trust Fund as of September 30 of the year
1866 immediately preceding the effective date of the contribution
1867 rate equals or exceeds 4 percent of the taxable payrolls for the
1868 year ending June 30 of the current calendar year as reported to
1869 the tax collection service provider by September 30 of that
1870 calendar year.
1871 (B) Beginning January 1, 2018, and for each year
1872 thereafter, the positive adjustment shall be computed by
1873 dividing the sum of the total taxable payrolls for the year
1874 ending June 30 of the current calendar year as reported to the
1875 tax collection service provider by September 30 of that calendar
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1876 year into a sum equal to one-fourth of the difference between
1877 the balance of the fund as of September 30 of that calendar year
1878 and the sum of 5 percent of the total taxable payrolls for that
1879 year. The positive adjustment factor remains in effect for
1880 subsequent years until the balance of the Unemployment
1881 Compensation Trust Fund as of September 30 of the year
1882 immediately preceding the effective date of the contribution
1883 rate equals or exceeds 4 percent of the taxable payrolls for the
1884 year ending June 30 of the current calendar year as reported to
1885 the tax collection service provider by September 30 of that
1886 calendar year.
1887 (IV) If, beginning January 1, 2015, and each year
1888 thereafter, the balance of the Unemployment Compensation Trust
1889 Fund as of September 30 of the year immediately preceding the
1890 calendar year for which the contribution rate is being computed
1891 exceeds 5 percent of the taxable payrolls for the year ending
1892 June 30 of the current calendar year as reported to the tax
1893 collection service provider by September 30 of that calendar
1894 year, a negative adjustment factor must be computed. The
1895 negative adjustment factor shall be computed annually beginning
1896 on January 1, 2015, and each year thereafter, to the fifth
1897 decimal place and rounded to the fourth decimal place by
1898 dividing the sum of the total taxable payrolls for the year
1899 ending June 30 of the current calendar year as reported to the
1900 tax collection service provider by September 30 of the calendar
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1901 year into a sum equal to one-fourth of the difference between
1902 the balance of the fund as of September 30 of the current
1903 calendar year and 5 percent of the total taxable payrolls of
1904 that year. The negative adjustment factor remains in effect for
1905 subsequent years until the balance of the Unemployment
1906 Compensation Trust Fund as of September 30 of the year
1907 immediately preceding the effective date of the contribution
1908 rate is less than 5 percent, but more than 4 percent of the
1909 taxable payrolls for the year ending June 30 of the current
1910 calendar year as reported to the tax collection service provider
1911 by September 30 of that calendar year. The negative adjustment
1912 authorized by this section is suspended in any calendar year in
1913 which repayment of the principal amount of an advance received
1914 from the federal Unemployment Compensation Trust Fund under 42
1915 U.S.C. s. 1321 is due to the Federal Government.
1916 (V) The maximum contribution rate that may be assigned to
1917 an employer is 5.4 percent, except employers participating in an
1918 approved short-time compensation plan may be assigned a maximum
1919 contribution rate that is 1 percent greater than the maximum
1920 contribution rate for other employers in any calendar year in
1921 which short-time compensation benefits are charged to the
1922 employer's employment record.
1923 (VI) As used in this subsection, "taxable payroll" shall
1924 be determined by excluding any part of the remuneration paid to
1925 an individual by an employer for employment during a calendar
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1926 year in excess of the first $7,000. Beginning January 1, 2012,
1927 "taxable payroll" shall be determined by excluding any part of
1928 the remuneration paid to an individual by an employer for
1929 employment during a calendar year as described in s.
1930 443.1217(2). For the purposes of the employer rate calculation
1931 that will take effect in January 1, 2012, and in January 1,
1932 2013, the tax collection service provider shall use the data
1933 available for taxable payroll from 2009 based on excluding any
1934 part of the remuneration paid to an individual by an employer
1935 for employment during a calendar year in excess of the first
1936 $7,000, and from 2010 and 2011, the data available for taxable
1937 payroll based on excluding any part of the remuneration paid to
1938 an individual by an employer for employment during a calendar
1939 year in excess of the first $8,500.
1940 b. If the transfer of an employer's employment record to
1941 an employing unit under paragraph (g) (f) which, before the
1942 transfer, was an employer, the tax collection service provider
1943 shall recompute a benefit ratio for the successor employer based
1944 on the combined employment records and reassign an appropriate
1945 contribution rate to the successor employer effective on the
1946 first day of the calendar quarter immediately after the
1947 effective date of the transfer.
1948 3. The tax collection service provider shall reissue rates
1949 for the 2021 calendar year. However, an employer shall continue
1950 to timely file its employer's quarterly reports and pay the
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1951 contributions due in a timely manner in accordance with the
1952 rules of the Department of Economic Opportunity. The Department
1953 of Revenue shall post the revised rates on its website to enable
1954 employers to securely review the revised rates. For
1955 contributions for the first quarter of the 2021 calendar year,
1956 if any employer remits to the tax collection service provider an
1957 amount in excess of the amount that would be due as calculated
1958 pursuant to this paragraph, the tax collection service provider
1959 shall refund the excess amount from the amount erroneously
1960 collected. Notwithstanding s. 443.141(6), refunds issued through
1961 August 31, 2021, for first quarter 2021 contributions must be
1962 paid from the General Revenue Fund.
1963 4. The tax collection service provider shall calculate and
1964 assign contribution rates effective January 1, 2022, through
1965 December 31, 2022, excluding any benefit charge that is excluded
1966 by the multipliers under subparagraph (b)2. and subparagraph 1.;
1967 without the application of the positive adjustment factor in
1968 sub-sub-subparagraph 2.a.(III); and without the inclusion of any
1969 benefit charge directly related to COVID-19 as a result of a
1970 governmental order to close or reduce capacity of a business, as
1971 determined by the Department of Economic Opportunity, for each
1972 employer who is eligible for a variation from the standard rate
1973 pursuant to paragraph (d). The Department of Economic
1974 Opportunity shall provide the tax collection service provider
1975 with all necessary benefit charge information by August 1, 2021,
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1976 including specific information for adjustments related to COVID-
1977 19 charges resulting from a governmental order to close or
1978 reduce capacity of a business, to enable the tax collection
1979 service provider to calculate and issue tax rates effective
1980 January 1, 2022. The tax collection service provider shall
1981 calculate and post rates for the 2022 calendar year by March 1,
1982 2022.
1983 5. Subject to subparagraph 6., the tax collection service
1984 provider shall calculate and assign contribution rates effective
1985 January 1, 2023, through December 31, 2025, excluding any
1986 benefit charge that is excluded by the multipliers under
1987 subparagraph (b)2. and subparagraph 1.; without the application
1988 of the positive adjustment factor in sub-sub-subparagraph
1989 2.a.(III); and without the inclusion of any benefit charge
1990 directly related to COVID-19 as a result of a governmental order
1991 to close or reduce capacity of a business, as determined by the
1992 Department of Economic Opportunity, for each employer who is
1993 eligible for a variation from the standard rate pursuant to
1994 paragraph (d). The Department of Economic Opportunity shall
1995 provide the tax collection service provider with all necessary
1996 benefit charge information by August 1 of each year, including
1997 specific information for adjustments related to COVID-19 charges
1998 resulting from a governmental order to close or reduce capacity
1999 of a business, to enable the tax collection service provider to
2000 calculate and issue tax rates effective the following January.
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2001 6. If the balance of the Unemployment Compensation Trust
2002 Fund on June 30 of any year exceeds $4,071,519,600, subparagraph
2003 5. is repealed for rates effective the following years. The
2004 Office of Economic and Demographic Research shall advise the tax
2005 collection service provider of the balance of the trust fund on
2006 June 30 by August 1 of that year. After the repeal of
2007 subparagraph 5. and notwithstanding the dates specified in that
2008 subparagraph, the tax collection service provider shall
2009 calculate and assign contribution rates for each subsequent
2010 calendar year as otherwise provided in this section.
2011 (f) Adjustment in benefit ratio multiplier.—For purposes
2012 of calculating the benefits charged for the period beginning
2013 January 1, 2021, and ending June 30, 2021, pursuant to sub-
2014 subparagraphs (b)2.e. and (e)1.e., the amount of benefits paid
2015 to individuals shall be multiplied by 1, unless such calculation
2016 results in estimated total contributions of more than $475.5
2017 million for calendar year 2022 as estimated by the Office of
2018 Economic and Demographic Research, based on the preliminary 2022
2019 computed rate. If the estimated total contributions calculated
2020 are more than $475.5 million, the multiplier in sub-
2021 subparagraphs (b)2.e. and (e)1.e. shall be reduced by increments
2022 of 0.05 until the estimated total contributions are $475.5
2023 million or less. The Office of Economic and Demographic Research
2024 shall provide the incremental reduction, if any, to the tax
2025 collection service provider by January 1, 2022.
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2026 Section 16. Subsection (1) of section 443.191, Florida
2027 Statutes, is amended to read:
2028 443.191 Unemployment Compensation Trust Fund;
2029 establishment and control.—
2030 (1) There is established, as a separate trust fund apart
2031 from all other public funds of this state, an Unemployment
2032 Compensation Trust Fund, which shall be administered by the
2033 Department of Economic Opportunity exclusively for the purposes
2034 of this chapter. The fund must consist of:
2035 (a) All contributions and reimbursements collected under
2036 this chapter;
2037 (b) Interest earned on any moneys in the fund;
2038 (c) Any property or securities acquired through the use of
2039 moneys belonging to the fund;
2040 (d) All earnings of these properties or securities;
2041 (e) All money credited to this state's account in the
2042 federal Unemployment Compensation Trust Fund under 42 U.S.C. s.
2043 1103;
2044 (f) All money collected for penalties imposed pursuant to
2045 s. 443.151(6)(a); and
2046 (g) Advances on the amount in the federal Unemployment
2047 Compensation Trust Fund credited to the state under 42 U.S.C. s.
2048 1321, as requested by the Governor or the Governor's designee;
2049 and
2050 (h) All money deposited in this account as a distribution
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2051 pursuant to s. 212.20(6)(d)6.h.
2052
2053 Except as otherwise provided in s. 443.1313(4), all moneys in
2054 the fund must be mingled and undivided.
2055 Section 17. Paragraph (b) of subsection (1) of section
2056 212.04, Florida Statutes, is amended to read:
2057 212.04 Admissions tax; rate, procedure, enforcement.—
2058 (1)
2059 (b) For the exercise of such privilege, a tax is levied at
2060 the rate of 6 percent of sales price, or the actual value
2061 received from such admissions, which 6 percent shall be added to
2062 and collected with all such admissions from the purchaser
2063 thereof, and such tax shall be paid for the exercise of the
2064 privilege as defined in the preceding paragraph. Each ticket
2065 must show on its face the actual sales price of the admission,
2066 or each dealer selling the admission must prominently display at
2067 the box office or other place where the admission charge is made
2068 a notice disclosing the price of the admission, and the tax
2069 shall be computed and collected on the basis of the actual price
2070 of the admission charged by the dealer. The sale price or actual
2071 value of admission shall, for the purpose of this chapter, be
2072 that price remaining after deduction of federal taxes and state
2073 or locally imposed or authorized seat surcharges, taxes, or
2074 fees, if any, imposed upon such admission. The sale price or
2075 actual value does not include separately stated ticket service
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2076 charges that are imposed by a facility ticket office or a
2077 ticketing service and added to a separately stated, established
2078 ticket price. The rate of tax on each admission shall be
2079 according to the algorithm provided in s. 212.12 brackets
2080 established by s. 212.12(9).
2081 Section 18. Subsection (6) of section 212.0506, Florida
2082 Statutes, is amended to read:
2083 212.0506 Taxation of service warranties.—
2084 (6) This tax shall be due and payable according to the
2085 algorithm provided brackets set forth in s. 212.12.
2086 Section 19. Subsection (3) of section 213.015, Florida
2087 Statutes, is amended to read:
2088 213.015 Taxpayer rights.—There is created a Florida
2089 Taxpayer's Bill of Rights to guarantee that the rights, privacy,
2090 and property of Florida taxpayers are adequately safeguarded and
2091 protected during tax assessment, collection, and enforcement
2092 processes administered under the revenue laws of this state. The
2093 Taxpayer's Bill of Rights compiles, in one document, brief but
2094 comprehensive statements which explain, in simple, nontechnical
2095 terms, the rights and obligations of the Department of Revenue
2096 and taxpayers. Section 192.0105 provides additional rights
2097 afforded to payors of property taxes and assessments. The rights
2098 afforded taxpayers to ensure that their privacy and property are
2099 safeguarded and protected during tax assessment and collection
2100 are available only insofar as they are implemented in other
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2101 parts of the Florida Statutes or rules of the Department of
2102 Revenue. The rights so guaranteed Florida taxpayers in the
2103 Florida Statutes and the departmental rules are:
2104 (3) The right to be represented or advised by counsel or
2105 other qualified representatives at any time in administrative
2106 interactions with the department, the right to procedural
2107 safeguards with respect to recording of interviews during tax
2108 determination or collection processes conducted by the
2109 department, the right to be treated in a professional manner by
2110 department personnel, and the right to have audits, inspections
2111 of records, and interviews conducted at a reasonable time and
2112 place except in criminal and internal investigations (see ss.
2113 198.06, 199.218, 201.11(1), 203.02, 206.14, 211.125(3),
2114 211.33(3), 212.0305(3), 212.12(5)(a), (6)(a), and (12) (13),
2115 212.13(5), 213.05, 213.21(1)(a) and (c), and 213.34).
2116 Section 20. (1) For the period of July 1, 2021, through
2117 September 30, 2021, a taxpayer may calculate the tax due under
2118 chapter 212, Florida Statutes, by applying s. 212.12, Florida
2119 Statutes, as amended by this act, or by applying the appropriate
2120 bracket system pursuant to former s. 212.12, Florida Statutes
2121 2020.
2122 (2) This section does not establish a right to a refund or
2123 credit of taxes already paid.
2124 (3) This section is repealed October 1, 2021.
2125 Section 21. Subsection (5) of section 213.27, Florida
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2126 Statutes, is amended to read:
2127 213.27 Contracts with debt collection agencies and certain
2128 vendors.—
2129 (5) The department may, for the purpose of ascertaining
2130 the amount of or collecting any taxes due from a person making
2131 or facilitating remote sales under s. 212.0596 or s. 212.05965
2132 doing mail order business in this state, contract with any
2133 auditing agency doing business within or without this state for
2134 the purpose of conducting an audit of such person mail order
2135 business; however, such audit agency may not conduct an audit on
2136 behalf of the department of any person domiciled in this state,
2137 person registered for sales and use tax purposes in this state,
2138 or corporation filing a Florida corporate tax return, if any
2139 such person or corporation objects to such audit in writing to
2140 the department and the auditing agency. The department shall
2141 notify the taxpayer by mail at least 30 days before the
2142 department assigns the collection of such taxes.
2143 Section 22. For the purpose of incorporating the amendment
2144 made by this act to section 212.054, Florida Statutes, in
2145 references thereto, paragraph (c) of subsection (2), paragraph
2146 (c) of subsection (3), paragraph (c) of subsection (8), and
2147 paragraph (c) of subsection (9) of section 212.055, Florida
2148 Statutes, are reenacted to read:
2149 212.055 Discretionary sales surtaxes; legislative intent;
2150 authorization and use of proceeds.—It is the legislative intent
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2151 that any authorization for imposition of a discretionary sales
2152 surtax shall be published in the Florida Statutes as a
2153 subsection of this section, irrespective of the duration of the
2154 levy. Each enactment shall specify the types of counties
2155 authorized to levy; the rate or rates which may be imposed; the
2156 maximum length of time the surtax may be imposed, if any; the
2157 procedure which must be followed to secure voter approval, if
2158 required; the purpose for which the proceeds may be expended;
2159 and such other requirements as the Legislature may provide.
2160 Taxable transactions and administrative procedures shall be as
2161 provided in s. 212.054.
2162 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
2163 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
2164 levied under this subsection shall be distributed to the county
2165 and the municipalities within such county in which the surtax
2166 was collected, according to:
2167 1. An interlocal agreement between the county governing
2168 authority and the governing bodies of the municipalities
2169 representing a majority of the county's municipal population,
2170 which agreement may include a school district with the consent
2171 of the county governing authority and the governing bodies of
2172 the municipalities representing a majority of the county's
2173 municipal population; or
2174 2. If there is no interlocal agreement, according to the
2175 formula provided in s. 218.62.
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2176
2177 Any change in the distribution formula must take effect on the
2178 first day of any month that begins at least 60 days after
2179 written notification of that change has been made to the
2180 department.
2181 (3) SMALL COUNTY SURTAX.—
2182 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
2183 levied under this subsection shall be distributed to the county
2184 and the municipalities within the county in which the surtax was
2185 collected, according to:
2186 1. An interlocal agreement between the county governing
2187 authority and the governing bodies of the municipalities
2188 representing a majority of the county's municipal population,
2189 which agreement may include a school district with the consent
2190 of the county governing authority and the governing bodies of
2191 the municipalities representing a majority of the county's
2192 municipal population; or
2193 2. If there is no interlocal agreement, according to the
2194 formula provided in s. 218.62.
2195
2196 Any change in the distribution formula shall take effect on the
2197 first day of any month that begins at least 60 days after
2198 written notification of that change has been made to the
2199 department.
2200 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
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2201 (c) Pursuant to s. 212.054(4), the proceeds of the
2202 discretionary sales surtax collected under this subsection, less
2203 an administrative fee that may be retained by the Department of
2204 Revenue, shall be distributed by the department to the county.
2205 The county shall distribute the proceeds it receives from the
2206 department to each local government entity providing emergency
2207 fire rescue services in the county. The surtax proceeds, less an
2208 administrative fee not to exceed 2 percent of the surtax
2209 collected, shall be distributed by the county based on each
2210 entity's average annual expenditures for fire control and
2211 emergency fire rescue services in the 5 fiscal years preceding
2212 the fiscal year in which the surtax takes effect in proportion
2213 to the average annual total of the expenditures for such
2214 entities in the 5 fiscal years preceding the fiscal year in
2215 which the surtax takes effect. The county shall revise the
2216 distribution proportions to reflect a change in the service area
2217 of an entity receiving a distribution of the surtax proceeds. If
2218 an entity declines its share of surtax revenue, such revenue
2219 shall be redistributed proportionally to the entities that are
2220 participating in the sharing of such revenue based on each
2221 participating entity's average annual expenditures for fire
2222 control and emergency fire rescue services in the preceding 5
2223 fiscal years in proportion to the average annual total of the
2224 expenditures for the participating entities in the preceding 5
2225 fiscal years.
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2226 (9) PENSION LIABILITY SURTAX.—
2227 (c) Pursuant to s. 212.054(4), the proceeds of the surtax
2228 collected under this subsection, less an administrative fee that
2229 may be retained by the department, shall be distributed by the
2230 department to the local government.
2231 Section 23. This act first applies to remote sales made or
2232 facilitated on or after July 1, 2021, by a person who made or
2233 facilitated a substantial number of remote sales in calendar
2234 year 2020. A marketplace seller shall consider only those sales
2235 made outside of a marketplace to determine whether it made a
2236 substantial number of remote sales in calendar year 2020.
2237 Section 24. (1) A person subject to the requirements of
2238 this act to collect and remit the tax under chapter 212, Florida
2239 Statutes, on remote sales is relieved of liability for tax,
2240 penalty, and interest due on remote sales that occurred before
2241 July 1, 2021, provided that the person registers with the
2242 department before October 1, 2021. This subsection is also
2243 intended to provide relief to a marketplace seller for remote
2244 sales made before July 1, 2021, which were facilitated by a
2245 marketplace provider. For a marketplace provider with a physical
2246 presence in this state, this subsection is intended to provide
2247 relief only for sales facilitated by the marketplace provider on
2248 behalf of a marketplace seller. This subsection does not apply
2249 to a person who is under audit; has been issued a bill, notice,
2250 or demand for payment; or is under an administrative or judicial
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2251 proceeding as of July 1, 2021.
2252 (2) The department may not use data received from
2253 registered marketplace providers or persons making remote sales
2254 for the purposes of identifying use tax liabilities occurring
2255 before July 1, 2021, from unregistered persons who but for their
2256 purchases from the registered taxpayer would not be required to
2257 remit sales or use tax directly to the department. This
2258 subsection does not apply to a person who is under audit; has
2259 been issued a bill, notice, or demand for payment; or is under
2260 an administrative or judicial proceeding as of July 1, 2021.
2261 (3) This section does not establish a right to a refund or
2262 credit of taxes already paid.
2263 Section 25. (1) The Department of Revenue is authorized,
2264 and all conditions are deemed met, to adopt emergency rules
2265 pursuant to s. 120.54(4), Florida Statutes, for the purpose of
2266 administering this act.
2267 (2) Notwithstanding any other law, emergency rules adopted
2268 pursuant to subsection (1) are effective for 6 months after
2269 adoption and may be renewed during the pendency of procedures to
2270 adopt permanent rules addressing the subject of the emergency
2271 rules.
2272 (3) This section shall take effect upon this act becoming
2273 a law and expires July 1, 2023.
2274 Section 26. Notwithstanding s. 287.057, Florida Statutes,
2275 the Department of Revenue is authorized to contract with a
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2276 qualified vendor to provide services necessary to administer
2277 this act without using a competitive solicitation process. The
2278 authority granted to the Department of Revenue by this section
2279 applies solely to the implementation and administration of this
2280 act and may not be used for any other purpose. Such authority
2281 ends, and any contract entered into pursuant to this section
2282 still in force becomes void, upon the expiration of this
2283 section. This section expires June 30, 2023.
2284 Section 27. For the 2020-2021 fiscal year, the sum of
2285 $353,000 in nonrecurring funds is appropriated from the General
2286 Revenue Fund to the Department of Revenue for the purpose of
2287 implementing this act. Funds remaining unexpended or
2288 unencumbered from this appropriation as of June 30, 2021, shall
2289 revert and be reappropriated for the same purpose in the 2021-
2290 2022 fiscal year.
2291 Section 28. If any provision of this act or its
2292 application to any person or circumstance is held invalid, the
2293 invalidity does not affect other provisions or applications of
2294 the act which can be given effect without the invalid provision
2295 or application, and to this end the provisions of this act are
2296 severable.
2297 Section 29. Except as otherwise expressly provided in this
2298 act and except for this section, which shall take effect upon
2299 this act becoming a law, this act shall take effect July 1,
2300 2021.
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